What SEBI asks, verbatim
Does the entity have a business continuity and disaster management plan? Give details in 100 words / web link
Disclose existence and details of business continuity and disaster management plan. May provide link to full plan on website.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 142.
In plain English
The company must say whether it has a business continuity and disaster management plan and give a brief description or a link to the full plan. Usually the plan is found on the company’s website or in its annual sustainability report. The disclosure should be no more than 100 words.
What a complete, assurance-ready answer contains
A complete answer states that a formal, documented business continuity and disaster management plan exists, is approved by senior management, and is reviewed at least annually. It lists the key components—risk assessment, recovery time objectives, communication protocols, and testing schedule—and provides a URL to the full plan on the company’s website. Assurers look for evidence of periodic testing and updates; consultants often omit mentioning the plan’s approval hierarchy or the link to the latest revision.
Describes the completeness and granularity an assurer expects. No company figures are named.
Where the data comes from
Usually found in utility bills, meter readings and fuel logs. Forward to your plant or energy manager.
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 P6-L5 ask for?
The company must say whether it has a business continuity and disaster management plan and give a brief description or a link to the full plan. Usually the plan is found on the company’s website or in its annual sustainability report. The disclosure should be no more than 100 words.
Is BRSR P6-L5 an Essential or a Leadership indicator?
P6-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 P6-L5?
Plant / EHS / Energy. Usually found in utility bills, meter readings and fuel logs. Forward to your plant or energy manager.
What unit does P6-L5 use?
Yes/No + narrative / web-link. 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 P6-L5 look like?
A complete answer states that a formal, documented business continuity and disaster management plan exists, is approved by senior management, and is reviewed at least annually. It lists the key components—risk assessment, recovery time objectives, communication protocols, and testing schedule—and provides a URL to the full plan on the company’s website. Assurers look for evidence of periodic testing and updates; consultants often omit mentioning the plan’s approval hierarchy or the link to the latest revision.
Other disclosures under Principle 6
Total energy used last year (electricity + fuels), and energy per rupee of turnover
Are any sites covered under the PAT energy scheme? If yes, targets set vs achieved
Water drawn and consumed, by source (surface, ground, third-party, etc.) in kilolitres
Water discharged, by destination and treatment level (kilolitres)
Do you have Zero Liquid Discharge? If yes, its coverage
Air emissions other than greenhouse gases (NOx, SOx, particulate matter, VOCs)
See P6-L5 against a real client
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