What SEBI asks, verbatim
Do you have a focal point (Individual / Committee) responsible for addressing human rights impacts or issues caused or contributed to by the business? (Yes/No)
Disclose whether a designated person or group exists with authority and resources to investigate and address human rights concerns.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 126.
In plain English
Check if your company has a person or a committee that is in charge of looking into and fixing any human‑rights problems that come from your business. Say “Yes” if such a focal point exists, otherwise say “No.” This information usually comes from your internal governance or compliance records.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer states “Yes” and identifies the specific individual or committee, including title, reporting line, and scope of authority, and confirms that they have dedicated resources (budget, staff, training) to investigate and address human‑rights concerns. Assurers look for evidence of formal charters, documented procedures, and a record of actions taken in response to identified issues. A common gap is omitting the link between the focal point’s authority and the company’s overall governance structure, leaving the role’s independence unclear.
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-E4 ask for?
Check if your company has a person or a committee that is in charge of looking into and fixing any human‑rights problems that come from your business. Say “Yes” if such a focal point exists, otherwise say “No.” This information usually comes from your internal governance or compliance records.
Is BRSR P5-E4 an Essential or a Leadership indicator?
P5-E4 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-E4?
HR / Legal. Usually found in policy, grievance and due-diligence records. Forward to your HR or Legal team.
What unit does P5-E4 use?
Yes/No. 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-E4 look like?
A complete, assurance‑ready answer states “Yes” and identifies the specific individual or committee, including title, reporting line, and scope of authority, and confirms that they have dedicated resources (budget, staff, training) to investigate and address human‑rights concerns. Assurers look for evidence of formal charters, documented procedures, and a record of actions taken in response to identified issues. A common gap is omitting the link between the focal point’s authority and the company’s overall governance structure, leaving the role’s independence unclear.
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
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-E4 against a real client
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