What SEBI asks, verbatim
Details of remuneration / salary / wages, in the following format
For each category (Board of Directors, KMPs, Employees other than BoD and KMP, Workers), by gender (Male/Female): number and median remuneration/salary/wages of respective category.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 124.
In plain English
You need to report how much people earn in each group: board members, key management personnel, other employees, and workers. For each group, split the data by male and female, and give the number of people and the median pay. The company usually pulls this data from its payroll and HR records.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists, for each category (Board of Directors, Key Management Personnel, Employees other than BoD and KMP, Workers) and for each gender, the exact headcount and the median remuneration figure, expressed in the same currency and time period. Assurers verify that the median is calculated from the full remuneration distribution, that the gender split is accurate, and that the data are sourced from audited payroll or HR systems. A common gap is omitting the median for one gender or category, which leaves the disclosure incomplete for verification.
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-E3 ask for?
You need to report how much people earn in each group: board members, key management personnel, other employees, and workers. For each group, split the data by male and female, and give the number of people and the median pay. The company usually pulls this data from its payroll and HR records.
Is BRSR P5-E3 an Essential or a Leadership indicator?
P5-E3 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-E3?
HR / Legal. Usually found in policy, grievance and due-diligence records. Forward to your HR or Legal team.
What unit does P5-E3 use?
count / INR. 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-E3 look like?
A complete, assurance‑ready answer lists, for each category (Board of Directors, Key Management Personnel, Employees other than BoD and KMP, Workers) and for each gender, the exact headcount and the median remuneration figure, expressed in the same currency and time period. Assurers verify that the median is calculated from the full remuneration distribution, that the gender split is accurate, and that the data are sourced from audited payroll or HR systems. A common gap is omitting the median for one gender or category, which leaves the disclosure incomplete for verification.
Other disclosures under Principle 5
Employees and workers trained on human rights (count, %)
Employees and workers paid at or above minimum wage (count, %)
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)
POSH complaints (sexual harassment) filed this year
See P5-E3 against a real client
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