What SEBI asks, verbatim
Details of a business process being modified / introduced as a result of addressing human rights grievances / complaints
Describe how business processes have been modified or introduced in response to human rights grievances.
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
Tell the story of any business process that was changed or added because a human‑rights complaint was raised. Explain what was done and why. This info usually comes from the company’s grievance handling records or internal policy reviews.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer documents the specific business process that was altered or newly implemented, the timeline of the change, and the governance mechanism that triggered it (e.g., a grievance‑management system flag). It lists the key data points assurers seek: the nature of the grievance, the stakeholder group affected, the concrete process steps modified, the responsible function, and the measurable outcome (e.g., reduction in repeat complaints). A common gap is omitting the linkage between the grievance data and the process change, leaving the answer descriptive but not traceable to evidence.
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-L1 ask for?
Tell the story of any business process that was changed or added because a human‑rights complaint was raised. Explain what was done and why. This info usually comes from the company’s grievance handling records or internal policy reviews.
Is BRSR P5-L1 an Essential or a Leadership indicator?
P5-L1 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 P5-L1?
HR / Legal. Usually found in policy, grievance and due-diligence records. Forward to your HR or Legal team.
What unit does P5-L1 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-L1 look like?
A complete, assurance‑ready answer documents the specific business process that was altered or newly implemented, the timeline of the change, and the governance mechanism that triggered it (e.g., a grievance‑management system flag). It lists the key data points assurers seek: the nature of the grievance, the stakeholder group affected, the concrete process steps modified, the responsible function, and the measurable outcome (e.g., reduction in repeat complaints). A common gap is omitting the linkage between the grievance data and the process change, leaving the answer descriptive but not traceable to evidence.
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-L1 against a real client
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