Provide details of actions taken to mitigate any negative social impacts…

What SEBI asks, verbatim

Provide details of actions taken to mitigate any negative social impacts identified in the Social Impact Assessments (Reference: Question 1 of Essential Indicators above)

For each negative social impact identified: details of the impact and corrective action taken.

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 need to describe what you did to fix any bad social effects that were found in your Social Impact Assessments. List each problem, explain what it was, and say what steps you took to correct it. The information usually comes from the Social Impact Assessment reports and the records of the actions you implemented.

What a complete, assurance-ready answer contains

A complete, assurance‑ready answer lists each negative social impact identified in the company’s Social Impact Assessment, describing the specific nature, affected stakeholders, and severity of the impact. For each impact it details the corrective action taken, the responsible function, the implementation timeline, and the monitoring mechanisms used to verify effectiveness. Assurers look for evidence of measurable outcomes, such as reduction in complaints or improved community satisfaction scores, and a common gap is the omission of a clear linkage between the action and the measured improvement.

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.