What SEBI asks, verbatim
Details of beneficiaries of CSR Projects
For each CSR Project: Name, Number of persons benefitted, Percentage of beneficiaries from vulnerable and marginalized groups.
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 each CSR project and say who it helped. For every project give the project name, how many people benefited, and what percent of those people are from vulnerable or marginalized groups. The data usually comes from the company’s CSR project reports or internal beneficiary records.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists every CSR project undertaken in the reporting period, providing the project name, the total number of beneficiaries, and a breakdown of how many belong to vulnerable or marginalized groups. It includes the percentage of each group relative to the total beneficiaries, with clear definitions of the categories used and the source of the data (e.g., beneficiary registers or surveys). A common gap is failing to disaggregate the data by gender or by specific vulnerability criteria, which prevents assurers from verifying the representativeness of the beneficiaries.
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-L6 ask for?
You must list each CSR project and say who it helped. For every project give the project name, how many people benefited, and what percent of those people are from vulnerable or marginalized groups. The data usually comes from the company’s CSR project reports or internal beneficiary records.
Is BRSR P8-L6 an Essential or a Leadership indicator?
P8-L6 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-L6?
CSR team. Usually found in CSR spend and project records. Forward to your CSR team.
What unit does P8-L6 use?
count / 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-L6 look like?
A complete, assurance‑ready answer lists every CSR project undertaken in the reporting period, providing the project name, the total number of beneficiaries, and a breakdown of how many belong to vulnerable or marginalized groups. It includes the percentage of each group relative to the total beneficiaries, with clear definitions of the categories used and the source of the data (e.g., beneficiary registers or surveys). A common gap is failing to disaggregate the data by gender or by specific vulnerability criteria, which prevents assurers from verifying the representativeness of the beneficiaries.
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-L6 against a real client
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