What SEBI asks, verbatim
Details of Social Impact Assessments (SIA) of projects undertaken by the entity based on applicable laws, in the current financial year
For each project: Name and brief details, SIA Notification No., Date of notification, Whether conducted by independent external agency (Y/N), Results communicated in public domain (Y/N), Relevant web link. Applicable per Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 146.
In plain English
The company must list every project it did this year that needs a Social Impact Assessment, giving the project name, a short description, the SIA notification number and date, whether an independent agency did the assessment, and whether the results were published online. The company usually finds this info in its project records, the official SIA notification documents, and the public website where the assessment report is posted.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists every project undertaken in the year, with a concise project description, the SIA notification number, the notification date, a clear Y/N on whether an independent external agency performed the assessment, a Y/N on whether the results were published publicly, and a URL to the public record. Assurers look for consistency between the project list and the SIA notifications, verification that the external agency is truly independent, and that the web link is accessible and points to the full assessment report. A common gap is omitting the notification date or failing to provide a working link, which makes it hard to verify the assessment’s existence.
Describes the completeness and granularity an assurer expects. No company figures are named.
Where the data comes from
Usually found in CSR spend and project records. Forward to your CSR 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 P8-E1 ask for?
The company must list every project it did this year that needs a Social Impact Assessment, giving the project name, a short description, the SIA notification number and date, whether an independent agency did the assessment, and whether the results were published online. The company usually finds this info in its project records, the official SIA notification documents, and the public website where the assessment report is posted.
Is BRSR P8-E1 an Essential or a Leadership indicator?
P8-E1 is an Essential indicator, so it is mandatory for every BRSR filer. It sits under Principle 8, Inclusive Growth.
Who inside the company holds the data for P8-E1?
CSR team. Usually found in CSR spend and project records. Forward to your CSR team.
What unit does P8-E1 use?
tabular. 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 P8-E1 look like?
A complete, assurance‑ready answer lists every project undertaken in the year, with a concise project description, the SIA notification number, the notification date, a clear Y/N on whether an independent external agency performed the assessment, a Y/N on whether the results were published publicly, and a URL to the public record. Assurers look for consistency between the project list and the SIA notifications, verification that the external agency is truly independent, and that the web link is accessible and points to the full assessment report. A common gap is omitting the notification date or failing to provide a working link, which makes it hard to verify the assessment’s existence.
Other disclosures under Principle 8
Projects where Rehabilitation & Resettlement (R&R) is ongoing
How you receive and resolve community grievances (mechanism)
% of input material sourced from local / nearby suppliers (by value)
Wages paid to people employed in smaller towns (as % of total wage cost)
Actions taken to reduce negative social impacts found in the SIAs
CSR projects in government-designated aspirational districts
See P8-E1 against a real client
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