What SEBI asks, verbatim
Details of corrective actions taken or underway, based on any adverse order in intellectual property related disputes wherein usage of traditional knowledge is involved
For each case: Name of Authority, Brief of the case, 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 149.
In plain English
You must list every intellectual‑property dispute that involves traditional knowledge where a court or regulator has issued an adverse order. For each case, give the name of the authority that made the order, a short description of the dispute, and what steps the company has taken or is taking to fix the problem. This information usually comes from the company’s legal or compliance department.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists every intellectual‑property dispute involving traditional knowledge, with each entry showing the authority (e.g., court, IP office), a concise case summary, and the specific corrective action taken or underway (e.g., license renegotiation, royalty payment, product redesign). Assurers look for consistent formatting, verifiable dates, and evidence that the action resolved the adverse order or mitigated the risk. A common gap is omitting the status of ongoing actions or failing to link the corrective step back to the original adverse order.
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-L5 ask for?
You must list every intellectual‑property dispute that involves traditional knowledge where a court or regulator has issued an adverse order. For each case, give the name of the authority that made the order, a short description of the dispute, and what steps the company has taken or is taking to fix the problem. This information usually comes from the company’s legal or compliance department.
Is BRSR P8-L5 an Essential or a Leadership indicator?
P8-L5 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-L5?
CSR team. Usually found in CSR spend and project records. Forward to your CSR team.
What unit does P8-L5 use?
narrative / tabular. 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-L5 look like?
A complete, assurance‑ready answer lists every intellectual‑property dispute involving traditional knowledge, with each entry showing the authority (e.g., court, IP office), a concise case summary, and the specific corrective action taken or underway (e.g., license renegotiation, royalty payment, product redesign). Assurers look for consistent formatting, verifiable dates, and evidence that the action resolved the adverse order or mitigated the risk. A common gap is omitting the status of ongoing actions or failing to link the corrective step back to the original adverse order.
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-L5 against a real client
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