What SEBI asks, verbatim
Whether stakeholder consultation is used to support the identification and management of environmental, and social topics (Yes / No). If so, provide details of instances as to how the input received from stakeholders on these topics were incorporated into policies and activities of the entity
Describe how stakeholder input on ESG topics is incorporated into policies and activities.
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
Check if you use stakeholder feedback to spot and handle environmental and social issues. Say “Yes” or “No.” If yes, give a few examples of how that feedback changed your policies or actions. You’ll find this info in your stakeholder engagement records and policy documents.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer states “Yes” or “No” and, if yes, gives a concise narrative of the stakeholder consultation process: the types of stakeholders engaged, the methods used (surveys, workshops, public comment periods), and the frequency of engagement. It then links specific stakeholder inputs to concrete policy changes or program adjustments, citing the policy documents or action plans that were revised, and provides evidence such as meeting minutes or decision‑making records. A common gap is failing to trace the input to a specific policy or activity, leaving the link between stakeholder feedback and tangible outcomes unclear.
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-L2 ask for?
Check if you use stakeholder feedback to spot and handle environmental and social issues. Say “Yes” or “No.” If yes, give a few examples of how that feedback changed your policies or actions. You’ll find this info in your stakeholder engagement records and policy documents.
Is BRSR P4-L2 an Essential or a Leadership indicator?
P4-L2 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-L2?
Sustainability lead. Usually found in stakeholder-engagement records. Forward to your Sustainability lead.
What unit does P4-L2 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 P4-L2 look like?
A complete, assurance‑ready answer states “Yes” or “No” and, if yes, gives a concise narrative of the stakeholder consultation process: the types of stakeholders engaged, the methods used (surveys, workshops, public comment periods), and the frequency of engagement. It then links specific stakeholder inputs to concrete policy changes or program adjustments, citing the policy documents or action plans that were revised, and provides evidence such as meeting minutes or decision‑making records. A common gap is failing to trace the input to a specific policy or activity, leaving the link between stakeholder feedback and tangible outcomes unclear.
Other disclosures under Principle 4
How you identify your key stakeholder groups (process)
Your key stakeholder groups and how often you engage each
How stakeholders are consulted by / for the Board on ESG topics
Engagement with vulnerable / marginalised stakeholders and actions taken
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