What SEBI asks, verbatim
Assessments for the year
Percentage of plants and offices assessed (by entity or statutory authorities or third parties) for: Child Labour, Forced/involuntary labour, Sexual Harassment, Discrimination at workplace, Wages.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 128.
In plain English
The company must report how many of its plants and offices were checked for child labour, forced labour, sexual harassment, workplace discrimination and wage issues. The check can be done by the company itself, a government body or an independent third party. The report should give the percentage of sites that were assessed.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the total number of plants and offices, the number assessed for each of the five risk areas, and the resulting percentages, broken down by entity type (plant, office, subsidiary) and by assessment method (internal audit, statutory authority, third‑party). It also provides the assessment period, the criteria used, and any remedial actions taken for non‑compliance. A common gap is omitting the breakdown of assessment methods, which prevents assurers from verifying that all required third‑party or statutory reviews were performed.
Describes the completeness and granularity an assurer expects. No company figures are named.
Where the data comes from
Usually found in policy, grievance and due-diligence records. Forward to your HR or Legal 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 P5-E10 ask for?
The company must report how many of its plants and offices were checked for child labour, forced labour, sexual harassment, workplace discrimination and wage issues. The check can be done by the company itself, a government body or an independent third party. The report should give the percentage of sites that were assessed.
Is BRSR P5-E10 an Essential or a Leadership indicator?
P5-E10 is an Essential indicator, so it is mandatory for every BRSR filer. It sits under Principle 5, Human Rights.
Who inside the company holds the data for P5-E10?
HR / Legal. Usually found in policy, grievance and due-diligence records. Forward to your HR or Legal team.
What unit does P5-E10 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 P5-E10 look like?
A complete, assurance‑ready answer lists the total number of plants and offices, the number assessed for each of the five risk areas, and the resulting percentages, broken down by entity type (plant, office, subsidiary) and by assessment method (internal audit, statutory authority, third‑party). It also provides the assessment period, the criteria used, and any remedial actions taken for non‑compliance. A common gap is omitting the breakdown of assessment methods, which prevents assurers from verifying that all required third‑party or statutory reviews were performed.
Other disclosures under Principle 5
Employees and workers trained on human rights (count, %)
Employees and workers paid at or above minimum wage (count, %)
Median remuneration and the male-to-female pay ratio
Do you have a person / committee responsible for human-rights issues? (Yes/No)
Internal mechanism to handle human-rights grievances (brief)
Complaints on harassment, discrimination, child labour, forced labour, wages (count)
See P5-E10 against a real client
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