What SEBI asks, verbatim
Provide the processes for consultation between stakeholders and the Board on economic, environmental, and social topics or if consultation is delegated, how is feedback from such consultations provided to the Board
Describe processes for stakeholder consultation with the Board on ESG topics and feedback mechanisms.
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
Explain how the company talks to its stakeholders about money, the environment, and people issues and how that talk reaches the board. Show the steps the board uses to listen to stakeholder feedback and how that feedback is fed back to the board. The information usually comes from the company’s stakeholder‑engagement policy and board meeting minutes.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer details the formal governance structure that routes stakeholder input to the Board, including the frequency of Board‑level ESG review meetings, the composition of the stakeholder advisory panel, and the documented escalation path for concerns. It lists the specific data points assurers seek—such as the number of stakeholder groups consulted, the proportion of feedback incorporated into Board decisions, and the timeline for Board responses. A common gap is omitting the audit trail that links individual stakeholder comments to the Board’s documented actions, leaving the feedback mechanism unverified.
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-L1 ask for?
Explain how the company talks to its stakeholders about money, the environment, and people issues and how that talk reaches the board. Show the steps the board uses to listen to stakeholder feedback and how that feedback is fed back to the board. The information usually comes from the company’s stakeholder‑engagement policy and board meeting minutes.
Is BRSR P4-L1 an Essential or a Leadership indicator?
P4-L1 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 P4-L1?
Sustainability lead. Usually found in stakeholder-engagement records. Forward to your Sustainability lead.
What unit does P4-L1 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 P4-L1 look like?
A complete, assurance‑ready answer details the formal governance structure that routes stakeholder input to the Board, including the frequency of Board‑level ESG review meetings, the composition of the stakeholder advisory panel, and the documented escalation path for concerns. It lists the specific data points assurers seek—such as the number of stakeholder groups consulted, the proportion of feedback incorporated into Board decisions, and the timeline for Board responses. A common gap is omitting the audit trail that links individual stakeholder comments to the Board’s documented actions, leaving the feedback mechanism unverified.
Other disclosures under Principle 4
How you identify your key stakeholder groups (process)
Your key stakeholder groups and how often you engage each
Is stakeholder input used to manage ESG topics? (Yes/No + examples)
Engagement with vulnerable / marginalised stakeholders and actions taken
See P4-L1 against a real client
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