What SEBI asks, verbatim
Details of the benefits derived and shared from the intellectual properties owned or acquired by your entity (in the current financial year), based on traditional knowledge
For each IP based on traditional knowledge: description, Owned/Acquired (Y/N), Benefit shared (Y/N), Basis of calculating benefit share (per Access to Biological Resources and Associated Knowledge and Benefits Sharing Regulations, 2014).
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 need to list every intellectual property that comes from traditional knowledge, say whether you own or have acquired it, and whether you have shared any benefits from it. For each one, give a brief description and explain how you calculated the benefit share, following the 2014 regulations. The data usually comes from your IP register and the company’s benefit‑sharing records.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists every IP derived from traditional knowledge, with a concise description, a clear flag for owned or acquired status, and a binary indicator of whether benefits were shared. It also provides the calculation basis—e.g., the specific clause or formula from the 2014 Regulations—along with the monetary or in‑kind benefit amount and the recipient’s identity. A common gap is omitting the explicit reference to the regulatory basis or failing to document the recipient’s verification, which makes the benefit share claim unverifiable.
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-L4 ask for?
You need to list every intellectual property that comes from traditional knowledge, say whether you own or have acquired it, and whether you have shared any benefits from it. For each one, give a brief description and explain how you calculated the benefit share, following the 2014 regulations. The data usually comes from your IP register and the company’s benefit‑sharing records.
Is BRSR P8-L4 an Essential or a Leadership indicator?
P8-L4 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-L4?
CSR team. Usually found in CSR spend and project records. Forward to your CSR team.
What unit does P8-L4 use?
tabular / Yes/No. 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-L4 look like?
A complete, assurance‑ready answer lists every IP derived from traditional knowledge, with a concise description, a clear flag for owned or acquired status, and a binary indicator of whether benefits were shared. It also provides the calculation basis—e.g., the specific clause or formula from the 2014 Regulations—along with the monetary or in‑kind benefit amount and the recipient’s identity. A common gap is omitting the explicit reference to the regulatory basis or failing to document the recipient’s verification, which makes the benefit share claim unverifiable.
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-L4 against a real client
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