What SEBI asks, verbatim
Steps taken to inform and educate consumers about safe and responsible usage of products and/or services
Describe target audience identification, safety/responsibility guidelines developed, channels used, accessibility of guidelines, staff training, and monitoring/update processes.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 153.
In plain English
You need to explain what the company has done to teach customers how to use its products safely and responsibly. Write a brief description that tells who the target customers are, what safety rules were created, how those rules were shared (e.g., website, packaging, social media), how easy it is to find the information, how staff were trained on it, and how the company checks and updates the guidance. This information usually comes from marketing, product safety teams, and internal training records.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer begins with a clear definition of the target consumer segments, including demographic, geographic, and usage‑pattern data, and explains how these groups were identified through market research or customer analytics. It then details the safety and responsibility guidelines that were developed—specifying the content, format, and compliance standards—along with the communication channels employed (e.g., product packaging, digital platforms, in‑store signage, customer support lines) and the accessibility features (multilingual, ADA‑compliant, mobile‑friendly). Finally, the response outlines staff training programs, the monitoring mechanisms (surveys, incident tracking, audit logs), and the periodic review or update cycle, noting any key performance indicators or audit evidence that demonstrates ongoing effectiveness. A common gap is the omission of quantitative metrics or evidence of consumer comprehension, such as post‑education survey results or usage analytics that confirm the guidelines were actually received and
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-L2 ask for?
You need to explain what the company has done to teach customers how to use its products safely and responsibly. Write a brief description that tells who the target customers are, what safety rules were created, how those rules were shared (e.g., website, packaging, social media), how easy it is to find the information, how staff were trained on it, and how the company checks and updates the guidance. This information usually comes from marketing, product safety teams, and internal training records.
Is BRSR P9-L2 an Essential or a Leadership indicator?
P9-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 P9-L2?
Customer service / Legal. Usually found in complaints and product records. Forward to your Customer service or Legal team.
What unit does P9-L2 use?
narrative. 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-L2 look like?
A complete, assurance‑ready answer begins with a clear definition of the target consumer segments, including demographic, geographic, and usage‑pattern data, and explains how these groups were identified through market research or customer analytics. It then details the safety and responsibility guidelines that were developed—specifying the content, format, and compliance standards—along with the communication channels employed (e.g., product packaging, digital platforms, in‑store signage, customer support lines) and the accessibility features (multilingual, ADA‑compliant, mobile‑friendly). Finally, the response outlines staff training programs, the monitoring mechanisms (surveys, incident tracking, audit logs), and the periodic review or update cycle, noting any key performance indicators or audit evidence that demonstrates ongoing effectiveness. A common gap is the omission of quantitative metrics or evidence of consumer comprehension, such as post‑education survey results or usage analytics that confirm the guidelines were actually received and
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
Consumer complaints by type (data privacy, advertising, cyber-security, quality, etc.)
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
See P9-L2 against a real client
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