What SEBI asks, verbatim
Details of the scope and coverage of any Human rights due diligence conducted
Describe steps taken to identify and assess nature of actual and potential adverse human rights impacts from entity's activities.
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
You need to explain what human rights due diligence was done, covering all parts of the business that could affect people. The report should describe the steps taken to find and evaluate any real or possible negative impacts on human rights from the company’s activities. Companies usually pull this info from their internal human‑rights risk assessments, audits, and stakeholder interviews.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the scope of the due‑diligence process (geographies, supply‑chain tiers, product lines) and the coverage of all material activities, including any exclusions and the rationale for them. It details the systematic steps taken—risk identification, stakeholder engagement, impact assessment, mitigation planning, monitoring, and grievance mechanisms—along with the frequency of reviews and the data sources used. A common gap is the omission of a clear linkage between identified risks and the specific mitigation actions or performance indicators that track progress.
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-L2 ask for?
You need to explain what human rights due diligence was done, covering all parts of the business that could affect people. The report should describe the steps taken to find and evaluate any real or possible negative impacts on human rights from the company’s activities. Companies usually pull this info from their internal human‑rights risk assessments, audits, and stakeholder interviews.
Is BRSR P5-L2 an Essential or a Leadership indicator?
P5-L2 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-L2?
HR / Legal. Usually found in policy, grievance and due-diligence records. Forward to your HR or Legal team.
What unit does P5-L2 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-L2 look like?
A complete, assurance‑ready answer lists the scope of the due‑diligence process (geographies, supply‑chain tiers, product lines) and the coverage of all material activities, including any exclusions and the rationale for them. It details the systematic steps taken—risk identification, stakeholder engagement, impact assessment, mitigation planning, monitoring, and grievance mechanisms—along with the frequency of reviews and the data sources used. A common gap is the omission of a clear linkage between identified risks and the specific mitigation actions or performance indicators that track progress.
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-L2 against a real client
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