What SEBI asks, verbatim
Describe the mechanisms to receive and redress grievances of the community
Describe mechanisms for local communities (persons/groups living and/or working in areas impacted by entity's operations) to raise and resolve grievances.
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
Explain how the company lets local people raise complaints and how those complaints are handled. The company should describe the steps and people involved in receiving, reviewing and resolving community grievances. This information usually comes from the company’s grievance‑redress policy and the people who run it.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer details the formal grievance‑handling framework, including the channels (hotline, online portal, community liaison office), the escalation hierarchy, and the timeframes for acknowledgment, investigation, and resolution. It lists the specific data points assurers seek—number of grievances received, resolved, pending, average resolution time, and stakeholder satisfaction scores—along with the methodology for collecting and verifying these figures. A common gap is omitting the description of how community representatives are trained and empowered to use the grievance channels, which can undermine the credibility of the reported metrics.
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-E3 ask for?
Explain how the company lets local people raise complaints and how those complaints are handled. The company should describe the steps and people involved in receiving, reviewing and resolving community grievances. This information usually comes from the company’s grievance‑redress policy and the people who run it.
Is BRSR P8-E3 an Essential or a Leadership indicator?
P8-E3 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-E3?
CSR team. Usually found in CSR spend and project records. Forward to your CSR team.
What unit does P8-E3 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 P8-E3 look like?
A complete, assurance‑ready answer details the formal grievance‑handling framework, including the channels (hotline, online portal, community liaison office), the escalation hierarchy, and the timeframes for acknowledgment, investigation, and resolution. It lists the specific data points assurers seek—number of grievances received, resolved, pending, average resolution time, and stakeholder satisfaction scores—along with the methodology for collecting and verifying these figures. A common gap is omitting the description of how community representatives are trained and empowered to use the grievance channels, which can undermine the credibility of the reported metrics.
Other disclosures under Principle 8
Social Impact Assessments (SIA) of projects done this year
Projects where Rehabilitation & Resettlement (R&R) is ongoing
% 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-E3 against a real client
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