What SEBI asks, verbatim
Provide information on project(s) for which ongoing Rehabilitation and Resettlement (R&R) is being undertaken by your entity
For each project: Name, State, District, Number of Project Affected Families (PAFs), % of PAFs covered by R&R, Amount paid to PAFs in the FY (in INR).
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
You must list every project where your company is doing rehabilitation and resettlement. For each project give its name, state, district, how many families are affected, what percent of those families have been covered, and how much money was paid to them in the current fiscal year. The data usually comes from your internal R&R records and payroll or payment reports.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists every R&R project with its name, state, and district, then provides the exact number of Project Affected Families, the percentage of those families covered by the R&R scheme, and the total amount paid to them during the fiscal year in INR. Assurers look for consistency between the reported figures and the underlying project records, clear definitions of “covered” families, and a reconciliation of the total payments to the sum of individual family payments. A common gap is omitting the district or failing to explain how the percentage of covered families was calculated, which can raise doubts about data completeness.
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-E2 ask for?
You must list every project where your company is doing rehabilitation and resettlement. For each project give its name, state, district, how many families are affected, what percent of those families have been covered, and how much money was paid to them in the current fiscal year. The data usually comes from your internal R&R records and payroll or payment reports.
Is BRSR P8-E2 an Essential or a Leadership indicator?
P8-E2 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-E2?
CSR team. Usually found in CSR spend and project records. Forward to your CSR team.
What unit does P8-E2 use?
tabular / count / INR. 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-E2 look like?
A complete, assurance‑ready answer lists every R&R project with its name, state, and district, then provides the exact number of Project Affected Families, the percentage of those families covered by the R&R scheme, and the total amount paid to them during the fiscal year in INR. Assurers look for consistency between the reported figures and the underlying project records, clear definitions of “covered” families, and a reconciliation of the total payments to the sum of individual family payments. A common gap is omitting the district or failing to explain how the percentage of covered families was calculated, which can raise doubts about data completeness.
Other disclosures under Principle 8
Social Impact Assessments (SIA) of projects done this year
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-E2 against a real client
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