What SEBI asks, verbatim
Percentage of input material (inputs to total inputs by value) sourced from suppliers
Disclose: Directly sourced from MSMEs/small producers, and Sourced directly from within the district and neighboring districts. Small producers = owner is a worker, includes self-help groups, home-based workers, cooperatives, producer companies. Disclose for current and previous FY.
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
Report the share of the value of all inputs that come from suppliers, broken down by whether the supplier is a micro‑, small‑ or medium‑enterprise (MSME) or a small producer, and whether the supplier is located in the same district or a neighboring district. Provide the percentages for the current fiscal year and the previous fiscal year. The data usually comes from the company’s procurement or supply‑chain records.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the total value of inputs purchased in the current and previous fiscal years, the value sourced directly from MSMEs/small producers, and the value sourced directly from within the district and neighboring districts, expressed as a percentage of total input value. It also provides a breakdown of the number of MSME/small producer suppliers, the proportion of self‑help groups, home‑based workers, cooperatives, and producer companies, and a brief explanation of the methodology used to identify and verify these suppliers. A common gap is failing to document the verification process for confirming that suppliers meet the MSME or small producer criteria, which leads to questions about data reliability.
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-E4 ask for?
Report the share of the value of all inputs that come from suppliers, broken down by whether the supplier is a micro‑, small‑ or medium‑enterprise (MSME) or a small producer, and whether the supplier is located in the same district or a neighboring district. Provide the percentages for the current fiscal year and the previous fiscal year. The data usually comes from the company’s procurement or supply‑chain records.
Is BRSR P8-E4 an Essential or a Leadership indicator?
P8-E4 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-E4?
CSR team. Usually found in CSR spend and project records. Forward to your CSR team.
What unit does P8-E4 use?
percentage. 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-E4 look like?
A complete, assurance‑ready answer lists the total value of inputs purchased in the current and previous fiscal years, the value sourced directly from MSMEs/small producers, and the value sourced directly from within the district and neighboring districts, expressed as a percentage of total input value. It also provides a breakdown of the number of MSME/small producer suppliers, the proportion of self‑help groups, home‑based workers, cooperatives, and producer companies, and a brief explanation of the methodology used to identify and verify these suppliers. A common gap is failing to document the verification process for confirming that suppliers meet the MSME or small producer criteria, which leads to questions about data reliability.
Other disclosures under Principle 8
Social Impact Assessments (SIA) of projects done this year
Projects where Rehabilitation & Resettlement (R&R) is ongoing
How you receive and resolve community grievances (mechanism)
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-E4 against a real client
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