What SEBI asks, verbatim
List stakeholder groups identified as key for your entity and the frequency of engagement with each stakeholder group
For each stakeholder group: whether identified as Vulnerable & Marginalized (Y/N), channels of communication (Email, SMS, Newspaper, etc.), frequency of engagement (Annually/Half yearly/Quarterly/others), and purpose and scope of engagement including key topics and concerns raised.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 121.
In plain English
You need to name the main groups of people or organizations that matter to your business and say how often you talk to each of them. For each group, note if they are vulnerable or marginalized, the ways you reach them (email, SMS, newspaper, etc.), how often you meet or communicate (annually, semi‑annually, quarterly, etc.), and what you discuss—what topics they care about and what issues they bring up. This information usually comes from your stakeholder engagement records and communication logs.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists every stakeholder group the entity considers key, indicating for each whether it is vulnerable or marginalized, the communication channels used, the exact frequency of engagement, and a concise description of the purpose and scope of the engagement, including the main topics and concerns raised. The data should be granular, with separate rows or a table for each group, and include evidence such as engagement logs or minutes to substantiate the frequency and content. A common gap is omitting the vulnerability flag or providing only a generic “annual” frequency without specifying the exact dates or the specific concerns discussed.
Describes the completeness and granularity an assurer expects. No company figures are named.
Where the data comes from
Usually found in stakeholder-engagement records. Forward to your Sustainability lead.
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 P4-E2 ask for?
You need to name the main groups of people or organizations that matter to your business and say how often you talk to each of them. For each group, note if they are vulnerable or marginalized, the ways you reach them (email, SMS, newspaper, etc.), how often you meet or communicate (annually, semi‑annually, quarterly, etc.), and what you discuss—what topics they care about and what issues they bring up. This information usually comes from your stakeholder engagement records and communication logs.
Is BRSR P4-E2 an Essential or a Leadership indicator?
P4-E2 is an Essential indicator, so it is mandatory for every BRSR filer. It sits under Principle 4, Stakeholder Engagement.
Who inside the company holds the data for P4-E2?
Sustainability lead. Usually found in stakeholder-engagement records. Forward to your Sustainability lead.
What unit does P4-E2 use?
narrative / tabular. 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 P4-E2 look like?
A complete, assurance‑ready answer lists every stakeholder group the entity considers key, indicating for each whether it is vulnerable or marginalized, the communication channels used, the exact frequency of engagement, and a concise description of the purpose and scope of the engagement, including the main topics and concerns raised. The data should be granular, with separate rows or a table for each group, and include evidence such as engagement logs or minutes to substantiate the frequency and content. A common gap is omitting the vulnerability flag or providing only a generic “annual” frequency without specifying the exact dates or the specific concerns discussed.
Other disclosures under Principle 4
How you identify your key stakeholder groups (process)
How stakeholders are consulted by / for the Board on ESG topics
Is stakeholder input used to manage ESG topics? (Yes/No + examples)
Engagement with vulnerable / marginalised stakeholders and actions taken
See P4-E2 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.