What SEBI asks, verbatim
Provide the following information on CSR projects undertaken by your entity in designated aspirational districts as identified by government bodies
For each CSR project in aspirational districts: State, Aspirational District, Amount spent (in INR). Refer to NITI Aayog Transformation of Aspirational Districts programme.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 148.
In plain English
You must list every CSR project your company has done in the government‑named aspirational districts. For each project give the state, the specific district, and how much money (in rupees) was spent. The data comes from your internal CSR records and the list of aspirational districts from the NITI Aayog program.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists every CSR project executed in aspirational districts, grouped by state and district, with the exact amount spent in INR for each project. The data should be presented in a tabular format that matches the NITI Aayog Transformation of Aspirational Districts programme’s district list, including any project codes or identifiers used internally. A common gap is omitting the district name or providing a summed total without the individual project breakdown, which prevents assurers from verifying each entry against the programme’s official list.
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-L2 ask for?
You must list every CSR project your company has done in the government‑named aspirational districts. For each project give the state, the specific district, and how much money (in rupees) was spent. The data comes from your internal CSR records and the list of aspirational districts from the NITI Aayog program.
Is BRSR P8-L2 an Essential or a Leadership indicator?
P8-L2 is a Leadership indicator, so it is voluntary. Leadership indicators apply to companies that have been filing BRSR for three or more years, or that are in the top 1000 listed companies. A first-time filer can leave it out.
Who inside the company holds the data for P8-L2?
CSR team. Usually found in CSR spend and project records. Forward to your CSR team.
What unit does P8-L2 use?
tabular / 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-L2 look like?
A complete, assurance‑ready answer lists every CSR project executed in aspirational districts, grouped by state and district, with the exact amount spent in INR for each project. The data should be presented in a tabular format that matches the NITI Aayog Transformation of Aspirational Districts programme’s district list, including any project codes or identifiers used internally. A common gap is omitting the district name or providing a summed total without the individual project breakdown, which prevents assurers from verifying each entry against the programme’s official list.
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)
Wages paid to people employed in smaller towns (as % of total wage cost)
Actions taken to reduce negative social impacts found in the SIAs
See P8-L2 against a real client
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