What SEBI asks, verbatim
Provide details of any corrective actions taken or underway to address significant risks / concerns arising from the assessments at Question 5 above
Describe corrective actions on value chain partner assessment findings.
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 explain what corrective steps you’ve started or finished to fix big risks or worries that came up in the earlier assessment. Tell the specific actions you’re taking to address those findings, especially for your value‑chain partners. The information usually comes from your internal risk‑management or compliance reports and the partner‑assessment records.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists each significant risk or concern identified in the value‑chain partner assessment, the specific corrective action taken or in progress, and the responsible stakeholder (internal or partner). It includes a timeline, measurable targets, and evidence of implementation such as audit reports, training completion rates, or revised supplier contracts. A common gap is omitting a clear linkage between the action and the original risk, leaving the assurer unable to verify that the corrective measure directly addresses the identified concern.
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-L6 ask for?
You need to explain what corrective steps you’ve started or finished to fix big risks or worries that came up in the earlier assessment. Tell the specific actions you’re taking to address those findings, especially for your value‑chain partners. The information usually comes from your internal risk‑management or compliance reports and the partner‑assessment records.
Is BRSR P3-L6 an Essential or a Leadership indicator?
P3-L6 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-L6?
HR / People team. Usually found in payroll and HR records. Forward this section to your People team.
What unit does P3-L6 use?
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-L6 look like?
A complete, assurance‑ready answer lists each significant risk or concern identified in the value‑chain partner assessment, the specific corrective action taken or in progress, and the responsible stakeholder (internal or partner). It includes a timeline, measurable targets, and evidence of implementation such as audit reports, training completion rates, or revised supplier contracts. A common gap is omitting a clear linkage between the action and the original risk, leaving the assurer unable to verify that the corrective measure directly addresses the identified concern.
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-L6 against a real client
Describe a client in six fields and get all 108 BRSR disclosures classified as ready to pull, needs verification, or collect fresh, with the calculators built in. Free, no login, and nothing leaves your browser.