What SEBI asks, verbatim
Mechanisms to prevent adverse consequences to the complainant in discrimination and harassment cases
Describe mechanisms in place that are confidential, fair, and timely to prevent retaliation against complainants.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 127.
In plain English
The company must explain how it protects people who report discrimination or harassment so they won’t face retaliation. It should describe any confidential, fair, and quick processes it has for handling complaints. This information usually comes from the company’s internal policies and procedures.
What a complete, assurance-ready answer contains
A complete answer should outline the formal grievance‑handling policy, including the confidential reporting channels, the independent review body, and the timelines for investigation and resolution. It must list the specific safeguards against retaliation—such as anonymity provisions, protection orders, and monitoring of complainant status—supported by evidence of training and monitoring metrics. Assurers look for documented procedures, audit logs, and a clear escalation path; a common gap is omitting the quantitative data on how many complaints were received, investigated, and resolved within the stipulated time.
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-E8 ask for?
The company must explain how it protects people who report discrimination or harassment so they won’t face retaliation. It should describe any confidential, fair, and quick processes it has for handling complaints. This information usually comes from the company’s internal policies and procedures.
Is BRSR P5-E8 an Essential or a Leadership indicator?
P5-E8 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-E8?
HR / Legal. Usually found in policy, grievance and due-diligence records. Forward to your HR or Legal team.
What unit does P5-E8 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 P5-E8 look like?
A complete answer should outline the formal grievance‑handling policy, including the confidential reporting channels, the independent review body, and the timelines for investigation and resolution. It must list the specific safeguards against retaliation—such as anonymity provisions, protection orders, and monitoring of complainant status—supported by evidence of training and monitoring metrics. Assurers look for documented procedures, audit logs, and a clear escalation path; a common gap is omitting the quantitative data on how many complaints were received, investigated, and resolved within the stipulated time.
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-E8 against a real client
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