What SEBI asks, verbatim
Does the entity provide transition assistance programs to facilitate continued employability and the management of career endings resulting from retirement or termination of employment? (Yes/No)
Disclose whether transition assistance programs exist (access to resources, support for finding new jobs, skill updates, financial management during transition).
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 119.
In plain English
It asks whether the company offers programs to help employees keep working or find new jobs when they retire or are let go. The answer is simply “Yes” or “No.” Companies usually get this info from their HR or employee‑support departments.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer states “Yes” or “No” and, if “Yes,” provides a concise description of the transition assistance program, including the types of support offered (career counseling, job placement services, skill‑upgrading courses, financial planning workshops) and the target groups (retirees, terminated employees). It should specify the data granularity, such as the number of participants, the proportion of employees served, and the duration of support, and reference the internal policy or program documentation that governs the initiative. A common gap is omitting the linkage between program participation and measurable outcomes, such as post‑transition employment rates or skill‑acquisition metrics.
Describes the completeness and granularity an assurer expects. No company figures are named.
Where the data comes from
Usually found in payroll and HR records. Forward this section to your People team.
Much of what BRSR asks for already exists in filings the company makes elsewhere, such as Pollution Control Board consents, PAT returns, hazardous-waste manifests and EPR registrations. The free gap analysis cross-references those filings against all 108 fields and shows which are already covered.
Frequently asked questions
What does BRSR P3-L4 ask for?
It asks whether the company offers programs to help employees keep working or find new jobs when they retire or are let go. The answer is simply “Yes” or “No.” Companies usually get this info from their HR or employee‑support departments.
Is BRSR P3-L4 an Essential or a Leadership indicator?
P3-L4 is a Leadership indicator, so it is voluntary. Leadership indicators apply to companies that have been filing BRSR for three or more years, or that are in the top 1000 listed companies. A first-time filer can leave it out.
Who inside the company holds the data for P3-L4?
HR / People team. Usually found in payroll and HR records. Forward this section to your People team.
What unit does P3-L4 use?
Yes/No + narrative. Reporting in the wrong unit, or switching the denominator of an intensity ratio between years, is one of the more common reasons a figure has to be restated.
What does a complete answer to P3-L4 look like?
A complete, assurance‑ready answer states “Yes” or “No” and, if “Yes,” provides a concise description of the transition assistance program, including the types of support offered (career counseling, job placement services, skill‑upgrading courses, financial planning workshops) and the target groups (retirees, terminated employees). It should specify the data granularity, such as the number of participants, the proportion of employees served, and the duration of support, and reference the internal policy or program documentation that governs the initiative. A common gap is omitting the linkage between program participation and measurable outcomes, such as post‑transition employment rates or skill‑acquisition metrics.
Other disclosures under Principle 3
Well-being measures for employees and workers (health insurance, accident cover, etc.; % covered)
Retirement benefits offered (PF, gratuity, ESI) for this year and last year
Are your premises accessible to differently-abled staff? (Yes/No + steps)
Do you have an equal-opportunity policy? (Yes/No + web link)
Return-to-work and retention rates after parental leave
Do you have a grievance mechanism for employees and workers? (Yes/No + details)
See P3-L4 against a real client
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