What SEBI asks, verbatim
Details on assessment of value chain partners
Percentage of value chain partners (by value of business done) that were assessed on health and safety practices, working conditions.
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
You need to report what percent of your suppliers, based on how much business you do with them, have been checked for health and safety and working conditions. The company usually gets this data from its supplier assessment records or audit reports. This shows how many partners you’ve evaluated for those standards.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the total number of value‑chain partners and the monetary value of business with each, then shows the percentage of those partners that were assessed on health and safety and working‑condition criteria. It includes the assessment methodology, the assessment period, and the data sources (e.g., supplier questionnaires, audit reports) with evidence of sampling and coverage. A common gap is failing to disclose the value‑based weighting or the exact threshold used to determine which partners were included in the assessment.
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-L5 ask for?
You need to report what percent of your suppliers, based on how much business you do with them, have been checked for health and safety and working conditions. The company usually gets this data from its supplier assessment records or audit reports. This shows how many partners you’ve evaluated for those standards.
Is BRSR P3-L5 an Essential or a Leadership indicator?
P3-L5 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-L5?
HR / People team. Usually found in payroll and HR records. Forward this section to your People team.
What unit does P3-L5 use?
percentage. 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-L5 look like?
A complete, assurance‑ready answer lists the total number of value‑chain partners and the monetary value of business with each, then shows the percentage of those partners that were assessed on health and safety and working‑condition criteria. It includes the assessment methodology, the assessment period, and the data sources (e.g., supplier questionnaires, audit reports) with evidence of sampling and coverage. A common gap is failing to disclose the value‑based weighting or the exact threshold used to determine which partners were included in the assessment.
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-L5 against a real client
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