What SEBI asks, verbatim
Number of consumer complaints in respect of the following: Data privacy, Advertising, Cyber-security, Delivery of essential services, Restrictive Trade Practices, Unfair Trade Practices, Quality Complaints
For each category: number received during the year, number pending resolution at end of year, and remarks. Disclose for current and previous FY.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 151.
In plain English
Report how many consumer complaints you got in the last year for each of these areas: data privacy, advertising, cyber‑security, delivery of essential services, restrictive trade practices, unfair trade practices, and quality. Include how many were still unresolved at year‑end and add a brief note on each. Get the numbers from your customer service or complaints database and the status from your resolution tracking system.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists, for each category, the total number of complaints received during the year, the number still pending at year‑end, and a brief remark explaining the nature or status of the pending items. The data must be presented separately for the current and previous fiscal year, with consistent definitions and a clear audit trail (e.g., source system, extraction date). A common gap is omitting the pending‑resolution counts or failing to provide the remarks that contextualise the pending complaints.
Describes the completeness and granularity an assurer expects. No company figures are named.
Where the data comes from
Usually found in complaints and product records. Forward to your Customer service or Legal 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 P9-E3 ask for?
Report how many consumer complaints you got in the last year for each of these areas: data privacy, advertising, cyber‑security, delivery of essential services, restrictive trade practices, unfair trade practices, and quality. Include how many were still unresolved at year‑end and add a brief note on each. Get the numbers from your customer service or complaints database and the status from your resolution tracking system.
Is BRSR P9-E3 an Essential or a Leadership indicator?
P9-E3 is an Essential indicator, so it is mandatory for every BRSR filer. It sits under Principle 9, Consumer Responsibility.
Who inside the company holds the data for P9-E3?
Customer service / Legal. Usually found in complaints and product records. Forward to your Customer service or Legal team.
What unit does P9-E3 use?
count. 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 P9-E3 look like?
A complete, assurance‑ready answer lists, for each category, the total number of complaints received during the year, the number still pending at year‑end, and a brief remark explaining the nature or status of the pending items. The data must be presented separately for the current and previous fiscal year, with consistent definitions and a clear audit trail (e.g., source system, extraction date). A common gap is omitting the pending‑resolution counts or failing to provide the remarks that contextualise the pending complaints.
Other disclosures under Principle 9
How you receive and respond to consumer complaints and feedback (mechanism)
% of turnover from products carrying info on environmental / social parameters and safe use
Product recalls on safety grounds (number and reasons)
Do you have a cyber-security / data-privacy policy? (Yes/No + web link)
Corrective actions on advertising, cyber-security / privacy, recalls, or regulator penalties
Data breaches this year (number, % involving personal data, impact)
See P9-E3 against a real client
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