What SEBI asks, verbatim
Details on assessment of value chain partners
Percentage of value chain partners (by value of business done) assessed on: Sexual Harassment, Discrimination at workplace, Child Labour, Forced Labour/Involuntary Labour, Wages, Others.
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 must report how many of your suppliers or partners you have checked for problems like sexual harassment, discrimination, child labour, forced labour, wage issues, and other risks. The report should show the percentage of partners, weighted by how much business you do with them, that have been assessed. The data usually comes from your own supplier audits or questionnaires.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the total number of value‑chain partners and the value of business with each, then shows the percentage of partners assessed for each risk category, broken down by partner type (suppliers, contractors, distributors). It includes the methodology used to select partners for assessment, the assessment tool or audit standard applied, and the date of the most recent assessment. A common gap is omitting the threshold for “value of business done” (e.g., partners contributing less than 5 % of total spend) or failing to disclose the frequency of reassessment for high‑risk partners.
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-L4 ask for?
You must report how many of your suppliers or partners you have checked for problems like sexual harassment, discrimination, child labour, forced labour, wage issues, and other risks. The report should show the percentage of partners, weighted by how much business you do with them, that have been assessed. The data usually comes from your own supplier audits or questionnaires.
Is BRSR P5-L4 an Essential or a Leadership indicator?
P5-L4 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-L4?
HR / Legal. Usually found in policy, grievance and due-diligence records. Forward to your HR or Legal team.
What unit does P5-L4 use?
percentage. 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-L4 look like?
A complete, assurance‑ready answer lists the total number of value‑chain partners and the value of business with each, then shows the percentage of partners assessed for each risk category, broken down by partner type (suppliers, contractors, distributors). It includes the methodology used to select partners for assessment, the assessment tool or audit standard applied, and the date of the most recent assessment. A common gap is omitting the threshold for “value of business done” (e.g., partners contributing less than 5 % of total spend) or failing to disclose the frequency of reassessment for high‑risk partners.
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-L4 against a real client
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