What SEBI asks, verbatim
Job creation in smaller towns - Disclose wages paid to persons employed (including employees or workers employed on a permanent or non-permanent / on contract basis) in the following locations, as % of total wage cost
Wages paid as % of total wage cost by location: Rural, Semi-urban, Urban, Metropolitan (as per RBI Classification System). 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 147.
In plain English
You must show what percentage of all wages a company pays goes to workers in rural, semi‑urban, urban and metropolitan areas, and you need to give the numbers for the current year and the previous year. The data comes from the company’s payroll records, broken down by the RBI location categories.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the total wage cost for each location category (Rural, Semi‑urban, Urban, Metropolitan) and the corresponding percentage of that cost for both the current and previous fiscal year, presented in a tabular format with clear headings. Assurers look for the raw wage totals, the calculation methodology, and a reconciliation to the overall wage expense in the financial statements. A common gap is omitting the definition of “location” used for each employee, which can lead to misclassification and inconsistent percentages.
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-E5 ask for?
You must show what percentage of all wages a company pays goes to workers in rural, semi‑urban, urban and metropolitan areas, and you need to give the numbers for the current year and the previous year. The data comes from the company’s payroll records, broken down by the RBI location categories.
Is BRSR P8-E5 an Essential or a Leadership indicator?
P8-E5 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-E5?
CSR team. Usually found in CSR spend and project records. Forward to your CSR team.
What unit does P8-E5 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-E5 look like?
A complete, assurance‑ready answer lists the total wage cost for each location category (Rural, Semi‑urban, Urban, Metropolitan) and the corresponding percentage of that cost for both the current and previous fiscal year, presented in a tabular format with clear headings. Assurers look for the raw wage totals, the calculation methodology, and a reconciliation to the overall wage expense in the financial statements. A common gap is omitting the definition of “location” used for each employee, which can lead to misclassification and inconsistent percentages.
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)
% of input material sourced from local / nearby suppliers (by value)
Actions taken to reduce negative social impacts found in the SIAs
CSR projects in government-designated aspirational districts
See P8-E5 against a real client
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