What SEBI asks, verbatim
Provide details of any corrective actions taken or underway to address significant risks / concerns arising from the assessments at Question 4 above
Describe corrective actions on human rights issues identified in value chain partner assessments.
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 explain what you did or are doing to fix big risks or concerns that came up in the earlier assessment. This means listing any steps taken or planned to address human‑rights problems found in your value‑chain partner reviews. The information usually comes from your internal risk‑management or compliance teams, who track actions taken with suppliers and partners.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists each significant human‑rights risk identified in the value‑chain partner assessments, the specific corrective action taken or in progress, and the responsible stakeholder (internal or partner). It includes a timeline, measurable targets, and evidence of implementation such as audit reports, training completion rates, or revised supplier codes of conduct. A common gap is omitting a clear linkage between the action and the original risk, leaving the assurer unable to verify that the corrective measure directly addresses the identified concern.
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-L5 ask for?
You must explain what you did or are doing to fix big risks or concerns that came up in the earlier assessment. This means listing any steps taken or planned to address human‑rights problems found in your value‑chain partner reviews. The information usually comes from your internal risk‑management or compliance teams, who track actions taken with suppliers and partners.
Is BRSR P5-L5 an Essential or a Leadership indicator?
P5-L5 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-L5?
HR / Legal. Usually found in policy, grievance and due-diligence records. Forward to your HR or Legal team.
What unit does P5-L5 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-L5 look like?
A complete, assurance‑ready answer lists each significant human‑rights risk identified in the value‑chain partner assessments, the specific corrective action taken or in progress, and the responsible stakeholder (internal or partner). It includes a timeline, measurable targets, and evidence of implementation such as audit reports, training completion rates, or revised supplier codes of conduct. A common gap is omitting a clear linkage between the action and the original risk, leaving the assurer unable to verify that the corrective measure directly addresses the identified concern.
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-L5 against a real client
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