Linking the
GRI Standards andthe SEBI BRSR
Framework
2022

Contents
Background on Sustainability Reporting3

About GRI and the GRI Standards

3

About SEBI and the SEBI BRSR Framework

3

About this linkage document

4

Linking the GRI Standards and the SEBI BRSR Framework
Table 1: Summary Table

6

Table 2: Comprehensive Table

19

Lead contributors to this document are:
GRI: Julia Ontan Benguerel, Pallavi Atre, Aditi Haldar
BSI Group: Mohua Banerjee, Raghavan Nair Reghu Kumar
BSE: Girish Joshi

Technical support from2

Introduction
Background on Sustainability reporting
In 1987, the World Commission on Environment and Development set out anaspirational goal of sustainable development – describing it as 'development whichmeets the needs of the present without compromising the ability of future
generations to meet their own needs'. Through their activities and relationships, allorganizations make positive and negative contributions towards the goal ofsustainable development.
Organizations, therefore, have a key role to play in achieving this goal.
Sustainability reporting is an organization's practice of reporting publicly on its
economic, environmental, and social impacts, and hence its contributions – positiveor negative – towards the goal of sustainable development.
Organizations report on ESG (environmental, social, and governance) performancein order to provide transparency to their investors, employees, and customers.
ESG has historically been a focus for sustainability-minded business leaders.
However, in the current business climate, ESG has become an important topic forall executives looking to improve performance.

widely used standards for sustainability reporting – the GRI Standards, and it is nottied to any one majority interest or funder. GRI has a network of seven regional
hubs. The hubs are located in Johannesburg (Africa), Singapore (ASEAN), SãoPaulo (Brazil), Hong Kong (Greater China Region), Bogota (Hispanic America),
New York (North America), and New Delhi (South Asia). All other regions (including
Europe) are supported from GRI's global secretariat in Amsterdam (TheNetherlands).
ESG frameworks are systems for standardizing the reporting and disclosure of
ESG metrics. They are often voluntary but may be required by a certain investor orby regulations in some countries. The Global Reporting Initiative (GRI) framework,a set of standards for responsible environmental, social, economic, andgovernance conduct is the most commonly used, covering a wide range of topics.
67% of the Fortune Global 500 companies use GRI for their sustainability reporting
and the majority of Indian companies on the list also use GRI to report on theirimpacts.

ESG reports are most often used by investors — both institutional and personal —as a way to analyze and measure factors they consider important. ESG reports arealso used by regulators in some industries to keep tabs on issues such as carbon
emissions, the use of natural resources, and human rights.

The GRI Sustainability Reporting Standards, being globally accepted, provide acommon language and credible set of disclosures for organizations tocommunicate about their impacts on the economy, the environment, and society.
Organizations can combine their use of the standards to improve the quality andcomparability of information they report publicly, thereby enabling better decision
making by organizations and their stakeholders, helping to build trust.
Find the GRI Standards on the website.

About GRI and the GRI Standards

About SEBI and the SEBI BRSR Framework

GRI is an independent, international organization that helps businesses and otherorganizations take responsibility for their impacts, by providing them with the global
common language to communicate those impacts. GRI provides the world's most

The Securities and Exchange Board of India (SEBI) is a statutory regulatory body
entrusted with the responsibility to regulate the Indian capital markets. The
objective of SEBI is to ensure that the Indian capital market works in a systematic3

manner and provide investors with a transparent environment for their investment.
They acknowledged increased focus of investors and other stakeholders seeking
businesses to be responsible towards the environment and society, and concluded
that reporting of company's performance on sustainability-related factors has
become as vital as reporting on ﬁnancial and operational performance.
Accordingly, in their circular dated 4 November 2015, they prescribed the format for
the Business Responsibility report (BRR) for reporting on ESG (Environment,
Social and Governance) parameters for the listed entities. It was later amended in
May 2021 and via a new circular dated 10 May 2021, SEBI proposed to revise the
ESG reporting requirements to a new format of Business Responsibility andSustainability Report (BRSR).
The new format has a wider scope as well as more deﬁned parameters to reporton. It seeks disclosures from listed entities on their performance against the nine
principles of the National Guidelines on Responsible Business Conduct (NGBRCs).
Reporting under each principle is divided into 'essential' and 'leadership' indicators.
The essential indicators are required to be reported on a mandatory basis while thereporting of leadership indicators is on a voluntary basis. Listed entities are stillencouraged to report on the leadership indictors.
SEBI has made the ﬁling of BRSR mandatory from the ﬁnancial year 2022-23 forthe top 1000 listed companies (by market capitalisation) and replace the existing
BRR. Filing of BRSR is voluntary for the ﬁnancial year 2021-22.
About this linkage document
In view of the existing trend of companies already following the ESG reporting
frameworks and publishing their sustainability performance, SEBI has accepted across-reference of the disclosures made under such framework to the disclosuressought under the BRSR. This linkage document has been designed to serve thepurpose of cross referencing the requirements of BRSR to GRI Standards. Most of
the BRSR indicators are covered under the GRI Standards.
A similar linkage document was also designed jointly with BSE for linking BRR and

GRI requirements. The same format has been adopted here to make the document
look more familiar to the users.
For GRI requirements, this document has considered the GRI Standards 2021
(released in October 2021). The new version has an eﬀective date of 1 January2023, which means that the organisations using the GRI standards must consider
the new version for reporting. However, the adoption of these new standards
before the effective date is encouraged.
This linkage document has considered linkage of the disclosures mentioned in the
GRI 2: General disclosures 2021, GRI 3: Material topics 2021, and the Topic
Standards (200, 300 and 400 series) only. Sector standards are not considered.
For BRSR requirements, the format presented in Annex 1 and the guidance
presented in the Annex 2 of the SEBI circular (number SEBI/HO/CFD/CMD2/P/CIR/2021/562) dated 10 May 2021 is referred to.
Linking the GRI Standards and the SEBI BRSR Framework
GRI and BRSR requirements are compared and presented in a tabular format.
Acronyms are used in the summary tables to refer to speciﬁc requirements of the
BRSR Framework. For example:
A1 refers to the ﬁrst item under Section A: General disclosures
P1 refers to Principle 1
E1 refers to the ﬁrst item under Essential indicators
L1 refers to the ﬁrst item under Leadership indicatorsand so on.
While referring to the GRI disclosures, the GRI disclosure numbers are their bullet
point numbers, as presented in the GRI Standards 2021.
There are certain requirements of BRSR/GRI standards which do not have a direct
corresponding requirement in the other framework that provides the same4

information. It was therefore attempted to link these requirements to indicators
which indirectly address them. In the Comprehensive tables, these additional
linkages are provided in the Remarks column and in the Summary table, which are
identiﬁed through the phrase 'Can be covered by'.
There are a few differences between these two standards:
The BRSR requirements refer to the ﬁnancial year, while the GRI Standards referto the reporting period. The reporting period for the GRI Standards may be theﬁnancial year, but it may also be different.
Some BRSR indicators require information for the current as well as previous
ﬁnancial year. The GRI Standards mainly require information for the current
reporting period. It is, however, recommended to present information for the current
reporting period and at least two previous periods (see the Comparability principle
in GRI 1: Foundation 2021).
For BRSR indicators that link to disclosures from the GRI Topic Standards, it isessential to mention that organizations using the GRI Standards are required toonly report on the topics that are material, whereas BRSR has already chosen the
topics on which reporting has to be made. Hence, there is a possibility that reports
according to GRI do not mention some of the disclosures because they are notmaterial topics for the reporting organization - however, it is mandatory for BRSR toreport those indicators.

5

Table 1 Summary Table BRSR Vs GRI Standards
This Summary Table provides a high-level overview of the GRI Standards and disclosures that relate to each section from the BRSR Framework.
Additional details can be found in the Table 2, which links BRSR requirements to GRI requirements.
SEBI - BRSR Framework

GRI Standards and Disclosures

Section A: General Disclosures
I. Details of Listed Entity
A1

No direct linkage

A2

GRI 2: General Disclosures 2021, Disclosure 2-1-a

A3

No direct linkage

A4

No direct linkage

A5

GRI 2: General Disclosures 2021, Disclosure 2-1-c

A6

GRI 2: General Disclosures 2021, Disclosure 2-3-d

A7

GRI 2: General Disclosures 2021, Disclosure 2-3-d

A8

No direct linkage

A9

GRI 2: General Disclosures 2021, Disclosure 2-3-a,2-3-b

A10

No direct linkage

A11

No direct linkage

A12

GRI 2: General Disclosures 2021, Disclosure 2-3-d

A13

GRI 2: General Disclosures 2021, Disclosure 2-2-a,2-2-c

II. Products / Services
A14

GRI 2: General Disclosures 2021, Disclosure 2-6-b-i

A15

GRI 2: General Disclosures 2021, Disclosure 2-6-b-I

6

SEBI - BRSR Framework

GRI Standards and Disclosures

Section A: General Disclosures
III. Operations
A16

GRI 2: General Disclosures 2021, Disclosure 2-6-b-i

A17a

GRI 2: General Disclosures 2021, Disclosure 2-6-b-i

A17b

No direct linkage

A17c

GRI 2: General Disclosures 2021, Disclosure 2-6-b-iii

IV. Employees
A18a

GRI 2: General Disclosures 2021, Disclosures 2-7-a; 2-7-b-i-ii; 2-8-a

A18b

GRI 405: Diversity and Equal Opportunity 2016 Disclosure 405-1-b-iii

A19

GRI 405: Diversity and Equal Opportunity 2016 Disclosure 405-1-a-I; 405-1-b-i

A20

GRI 401: Employment 2016 Disclosure 401-1-b

V. Holding, Subsidiary and Associate Companies (Including joint ventures)
A21

GRI 2: General Disclosures 2021, Disclosures 2-2-a; 2-2-b

A22

GRI 201: Economic Performance 2016 Disclosure 201-1-a-i-ii

A23

GRI 2: General Disclosures 2021, Disclosures 2-25-e

A24

GRI 3: Material Topics 2021 Disclosure 3-1-a-i-ii; 3-1-b
GRI 3: Material Topics 2021 Disclosure 3-2-a
GRI 3: Material Topics 2021 Disclosure 3-3-a
GRI 3: Material Topics 2021 Disclosure 3-3-d-i-ii
Can be covered by-GRI 201: Economic Performance 2016 Disclosure 201-2-a

7

SEBI - BRSR Framework

GRI Standards and Disclosures

Section B: Management and Process Disclosures
Policy & Management Processes
B1 a, b, c

GRI 2: General Disclosures 2021 Disclosure 2-23-a;2-23-c;2-23-d

B2

GRI 2: General Disclosures 2021 Disclosure 2-24-a-ii

B3

GRI 2: General Disclosures 2021 Disclosure 2-23-e

B4

No direct linkage

B5

GRI 3: Material Topics 2021 Disclosure 3-3-c;3-3-e-ii

B6

GRI 3: Material Topics 2021 Disclosure 3-3-e-iii

Governance, Leadership and Oversight
B7

GRI 2: General Disclosures 2021 Disclosure 2-22-a

B8

GRI 2: General Disclosures 2021 Disclosure 2-13-a-i

B9

GRI 2: General Disclosures 2021 Disclosure 2-9-b; 2-9-c-i-viii

B10

No direct linkage

B11

GRI 2: General Disclosures 2021 Disclosure 2-5-b-i-iii

B12

No direct linkage

8

SEBI - BRSR Framework

GRI Standards and Disclosures

Section C: Principle wise Performance Disclosure
PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner that is ethical, transparent and accountable.

Essential Indicators
P1-E1

GRI 2: General Disclosures 2021 Disclosures 2-17-a; 2-24-a-iv

P1-E2

GRI 2: General Disclosures 2021 Disclosures 2-27 a i- ii; b i-ii; c, d

P1-E3

GRI 2: General Disclosures 2021 Disclosure 2-27 a I, ii

P1-E4

GRI 2: General Disclosures 2021 Disclosures 2-23-a; 2-23-c; GRI 3: Material Topics 2021 to be used
together with GRI 205: Anti-corruption 2016 Disclosure 3-3-c

P1-E5

GRI 205: Anti-corruption 2016 Disclosure 205-3-a; 205-3-b

P1-E6

Can be covered by - GRI 2: General Disclosures 2021 Disclosure 2-25-e

P1-E7

GRI 205: Anti-corruption 2016 Disclosure 205-3-d

Leadership Indicators
P1-L1

GRI 2: General Disclosures 2021 Disclosure 2-24-a-iv

P1-L2

GRI 2: General Disclosures 2021 Disclosures 2-10-b-iii; 2-15-a

PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe

Essential Indicators
P2-E1
P2-E2

No direct linkage
Can be covered by - GRI 308 Supplier environmental assessment Disclosure 308-1-a; GRI 414
Supplier social assessment Disclosure 414-1-a

P2-E3

GRI 3: Material Topics 2021, to be used together with GRI 301: Materials 2016 Disclosures 3-3-d and
GRI 306: Waste 2020 Disclosure 306-2-a

9

SEBI - BRSR Framework

GRI Standards and Disclosures

Section C: Principle wise Performance Disclosure
PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe

Essential Indicators
P2-E4

No direct linkage

Leadership Indicators
P2-L1

No direct linkage

P2-L2

GRI 3: Material Topics 2021, to be used together with GRI 306: Waste 2020 Disclosures 3-3-a; 3-3-d-i-iii; GRI 306: Waste 2020 Disclosure 306-2-a

P2-L3

GRI 301: Materials 2016 Disclosure 301-2-a

P2-L4

No direct linkage

P2-L5

GRI 301: Materials 2016 Disclosure 301-3-a

PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
P3-E1aGRI 401: Employment 2016 Disclosure 401-2-a-I- vii

P3-E1bNo direct linkage

P3-E2

GRI 201: Economic Performance 2016 Disclosures 201-3-b-i-iii; 201-3-c; 201-3-d; 201-3-e

P3-E3

Can be covered by – GRI 3: Material Topics 2021, to be used together with GRI 405: Diversity andEqual Opportunity 2016 Disclosure 3-3

P3-P4

Can be covered by - GRI 3: Material Topics 2021, to be used together with GRI 405: Diversity andEqual Opportunity 2016 Disclosure 3-3-c

10

SEBI - BRSR Framework

GRI Standards and Disclosures

Section C: Principle wise Performance Disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
P3-E5

GRI 401: Employment 2016 Disclosure 401-3-a; 401-3-b; 401-3-c; 401-3-d; 401-3-e

P3-E6

Can be covered by - GRI 2: General Disclosures 2021 Disclosure 2-25-b

P3-E7

GRI 2: General Disclosure 2021 Disclosure 2-30-a

P3-E8

GRI 403: Occupational Health and Safety 2018 Disclosure 403-5-a; GRI 404: Training and Education
2016 Disclosures 404-1-a-I; 404-2-a

P3-E9

GRI 404: Training and Education 2016 Disclosure 404-3-a

P3-E10 a

GRI 403: Occupational Health and Safety 2018 Disclosure 403-1-a, 403-1-b

P3-E10 b

GRI 403: Occupational Health and Safety 2018 Disclosure 403-2-a

P3-E10 c

GRI 403: Occupational Health and Safety 2018 Disclosures 403-2-b; 403-2-c

P3-E10 d

GRI 403: Occupational Health and Safety 2018 Disclosure 403-6-a

P3-E11

GRI 403: Occupational Health and Safety 2018 Disclosure 403-9-a-i-v; 403-9-b-i-v; 403-10-a; 403-10-b-ii

P3-E12

GRI 3: Material Topics 2021, to be used together with GRI 403: Occupational Health and Safety 2018
Disclosure 3-3-d-i-iii; GRI 403: Occupational Health and Safety 2018 Disclosure 403-2-a-i-ii; 403-9-c-iii;
403-9-d; 403-10-c-iii

P3-E13Can be covered by – GRI 2: General Disclosures 2021 Disclosure 2-25-e

P3-E14

Can be covered by – GRI 3: Material Topics 2021, to be used together with GRI 403: Occupational Healthand Safety 2018 Disclosures 3-3-e-I

11

SEBI - BRSR Framework

GRI Standards and Disclosures

Section C: Principle wise Performance Disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
P3-E15

GRI 3: Material Topics 2021, to be used together with GRI 403: Occupational Health and Safety 2018
Disclosure 3-3 d-i-ii; GRI 403: Occupational Health and Safety 2018 Disclosures 403-9-c-ii-iii; 403-9-d;
403-10-c-ii-iii

Leadership Indicators
P3-L1

No direct linkage

P3-L2

No direct linkage

P3-L3

Can be covered by - GRI 3: Material Topics 2021, to be used together with GRI 403: Occupational Healthand Safety 2018 Disclosure 3-3-d-ii

P3-L4

GRI 404: Training and Education 2016 Disclosure 404-2-b

P3-L5

GRI 414: Supplier social Assessment 2016 Disclosure 414-2-a

P3-L6

GRI 414: Supplier social Assessment 2016 Disclosures 414-2-d; 414-2-e

PRINCIPLE 4 Businesses should respect the interests of and be responsive to all its stakeholders

Essential Indicators
P4-E1

GRI 2: General Disclosures 2021 Disclosure 2-29-a-I

P4-E2

GRI 3: Material Topics 2021 Disclosure 3-1-b; GRI 2: General Disclosures 2021 Disclosure 2-29-a-i-iii

Leadership Indicators
P4-L1

GRI 2: General Disclosures 2021 Disclosure 2-29-a-I

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SEBI - BRSR Framework

GRI Standards and Disclosures

Section C: Principle wise Performance Disclosure
PRINCIPLE 4 Businesses should respect the interests of and be responsive to all its stakeholders

Leadership Indicators
P4-L2

GRI 3: Material Topics 2021 Disclosure 3-1-a-i-ii; 3-1-b

P4-L3

GRI 2: General Disclosures 2021 Disclosure 2-29-a-i-iii

PRINCIPLE 5 Businesses should respect and promote human rights

Essential Indicators
P5-E1

GRI 2: General Disclosures 2021 Disclosure 2-24-a-iv
GRI 205: Anti-Corruption 2016 Disclosure 205-2-e
GRI 403: Occupational Health and Safety 2018 Disclosure 403-5-a
GRI 404: Training and Education 2016 Disclosure 404-1-a-i-ii
GRI 410: Security Practices 2016 Disclosure 410-1-a

P5-E2

GRI 202: Market Presence 2016 Disclosures 202-1-a; 202-1-b
GRI 405: Diversity and Equal Opportunity 2016 Disclosure 405-2-a

P5-E3

GRI 2: General Disclosures 2021 Disclosures 2-19-a-i-v; 2-21-a

P5-E4

GRI 2: General Disclosures 2021 Disclosure 2-13-a-i-ii

P5-E5

GRI 2: General Disclosures 2021 Disclosures 2-25-b; 2-25-d; 2-25-e

P5-E6

GRI 406: Non-discrimination 2016 Disclosure 406-1-a
Can be covered by – GRI 2: General Disclosures 2021 Disclosure 2-25-e

P5-E7

GRI 2: General Disclosures 2021 Disclosure 2-25-e

13

SEBI - BRSR Framework

GRI Standards and Disclosures

Section C: Principle wise Performance Disclosure
PRINCIPLE 5 Businesses should respect and promote human rights

Essential Indicators
P5-E8

GRI 2: General Disclosures 2021 Disclosures 2-23-a-iv; 2-23-e; 2-23-f; 2-24-a-iii; GRI 3: Material Topics
2021, to be used together with GRI 414: Supplier Social Assessment 2016 Disclosure 3-3

P5-E9

No direct linkage

P5-E10

GRI 3: Material Topics 2021, to be used together with each material topic the organization has determined
relevant to the Human Rights Rights principle Disclosures 3-3-d-i-ii

Leadership Indicators
P5-L1

GRI 2: General Disclosures 2021 Disclosures 2-25-b; 2-25-e; GRI 3: Material Topics 2021
Disclosures 3-3-d-i-ii

P5-L2

GRI 3: Material Topics 2021 Disclosures 3-1-a-i; 3-3-a; 3-3-c; 3-3-d

P5-L3

Can be covered by – GRI 3: Material Topics 2021, to be used together with GRI 405: Diversity and Equal
Opportunity 2016 Disclosure 3-3

P5-L4

GRI 3: Material Topics 2021, to be used together with GRI 414: Supplier Social Assessment 2016
Disclosure 3-3; GRI 414: Supplier Social Assessment 2016 Disclosures 414-1-a; 414-2-a

P5-L5

GRI 414: Supplier Social Assessment 2016 Disclosures 414-2-d; 414-2-e

PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Essential Indicators
P6-E1

GRI 302: Energy 2016 Disclosure 302-1-a; 302-1-b; 302-1-c-I; 302-1-e
GRI 302: Energy 2016 Disclosure 302-3-a; 302-1-b

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SEBI - BRSR Framework

GRI Standards and Disclosures

Section C: Principle wise Performance Disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Essential Indicators
P6-E2

Can be covered by - GRI 3: Material Topics 2021, to be used together with GRI 302: Energy 2016
Disclosure 3-3

P6-E3

GRI 303: Water and Effluents 2018 Disclosures 303-3-a-i-v; 303-5-a

P6-E4

Can be covered by - GRI 303: Water and Effluents 2018 Disclosures 303-1-a; 303-2-a

P6-E5

GRI 305: Emissions 2016 Disclosure 305-7-a-i-vii

P6-E6

GRI 305: Emissions 2016 Disclosures 305-1 a; 305-1-b; 305-2-a, 305-2-b; 305-2-c; 305-4-a;
305-4-b; 305-4-c

P6-E7

GRI 305: Emissions 2016 Disclosures 305-5-a; 305-5-b; 305-5-c; 305-5-d

P6-E8

GRI 306: Waste 2020 Disclosures 306-3-a; 306-4-a; 306-4-b-i-iii; 306-4-c-i-iii; 306-5-a; 306-5-b-i-iii;
306-5-c-i-iv

P6-E9

GRI 306: Waste 2020 Disclosure 306-2-a; GRI 3: Material Topics 2021, to be used together with GRI 306:
Waste 2020 Disclosures 3-3-c; 3-3-d-i-ii

P6-E10

GRI 304: Biodiversity 2016 Disclosure 304-1-a-i-v

P6-E11

GRI 304: Biodiversity 2016 Topic management disclosures Guidance;
GRI 413: Local Communities Disclosure 413-1-a-ii;
GRI 303: Water and Effluents 2018 Disclosure 303-1-a No direct linkage

P6-E12

GRI 2: General Disclosures 2021 Disclosures 2-27a-i-ii; 2-27-b-i-ii

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SEBI - BRSR Framework

GRI Standards and Disclosures

Section C: Principle wise Performance Disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Leadership Indicators
P6-L1

GRI 302: Energy 2016 Disclosures 302-1-a; 302-1-b; 302-1-c-I; 302-1-e

P6-L2

GRI 303: Water and Effluents 2018 Disclosure 303-4-a-i-iv

P6-L3

GRI 303: Water and Effluents 2018 Disclosures 303-3-b-i-iv; 303-4-a-i-ii

P6-L4

GRI 305: Emissions 2016 Disclosures 305-3-a; 305-3-b; 305-4-a; 305-4-b; 305-4-c

P6-L5

GRI 304: Biodiversity 2016 Disclosures 304-2-a-i-vi; 304-2-b-i-iv; 304-3-a

P6-L6

GRI 3: Material Topics 2021, to be used together with GRI 301: Materials 2016, GRI 302: Energy 2016,
GRI 303: Water and Effluents 2018, GRI 304: Biodiversity 2016, GRI 305: Emissions 2016, andGRI 306: Waste 2020 Disclosure 3-3

P6-L7

No direct linkage

P6-L8

GRI 308: Supplier Environmental Assessment 2016 Disclosures 308-2-c; 308-2-d

P6-L9

GRI 308: Supplier Environmental Assessment 2016 Disclosures 308-1-a; 308-2-a

PRINCIPLE 7 Businesses, when engaging in inﬂuencing public and regulatory policy, should do so in a manner that is responsible and transparent

Essential Indicators
P7-E1

GRI 2: General Disclosures 2021 Disclosure 2-28-a

P7-E2

GRI 3: Material Topics 2021, to be used together with GRI 206: Anti-competitive Behavior 2016 Disclosure 3-3

Leadership Indicators
P7-L1

GRI 2: General Disclosures 2021 Disclosures 2-28-a; GRI 415: Public Policy 2016
Topic management disclosures

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SEBI - BRSR Framework

GRI Standards and Disclosures

Section C: Principle wise Performance Disclosure
PRINCIPLE 8 Businesses should promote inclusive growth and equitable development

Essential Indicators
P8-E1

Can be covered by - GRI 413: Local Communities 2016 Disclosure 413-1-a-i-iii

P8-E2

Can be covered by - GRI 413: Local Communities 2016 Disclosure 413-1-a-iv

P8-E3

GRI 3: Material Topics 2021, to be used together with GRI 413: Local Communities 2016 Disclosure 3-3;
GRI 2: General Disclosures 2021 Disclosure 2-25-b; GRI 413: Local Communities 2016 413-1-a-viii

P8-E4

GRI 204: Procurement Practices 2016 Disclosures 204-1-a; 204-1-b; 204-1-c

Leadership Indicators
P8-L1

GRI 413: Local Communities 2016 Disclosure 413-1-a-iv; GRI 3: Material Topics 2021, to be used
together with GRI 413: Local Communities 2016 Disclosure 3-3-d-i-ii

P8-L2

Can be covered by - GRI 413: Local Communities 2016 Disclosure 413-1-a-iv

P8-L3

Can be covered by - GRI 3: Material Topics 2021, to be used together with GRI 204: Procurement Practices
2016 Disclosure 3-3 ; GRI 204: Procurement Practices 2016 Disclosure 204-1-a

P8-L4

Can be covered by - GRI 201: Economic Performance 2016 Disclosure 201-1-a

P8-L5

GRI 3: Material Topics 2021, to be used together with any relevant material topic Disclosure 3-3-d-i-ii

P8-L6

Can be covered by - GRI 413: Local Communities 2016 Disclosure 413-1-a-ivC

PRINCIPLE 9 Businesses should engage with and provide value to their consumers in a responsible manner

Essential Indicators
P9-E1

Can be covered by - GRI 2: General Disclosures 2021 Disclosures 2-25-b; 2-25-d; 2-25-e

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SEBI - BRSR Framework

GRI Standards and Disclosures

Section C: Principle wise Performance Disclosure
PRINCIPLE 9 Businesses should engage with and provide value to their consumers in a responsible manner

Essential Indicators
P9-E2

GRI 417: Marketing and Labeling 2016 Disclosures 417-1-a-i-v; 417-1-b

P9-E3

GRI 418: Customer Privacy 2016 Disclosure 418-1-a-i-ii; 418-1-b

P9-E4

Can be covered by - GRI 416: Customer Health and Safety 2016 Disclosure 416-2-a-i-iii

P9-E5

Can be covered by - GRI 3: Material Topics 2021, to be used together with GRI 418: Customer Privacy
2016 Disclosure 3-3; GRI 2: General Disclosures 2021 Disclosures 2-23-a; 2-23-c

P9-E6

GRI 3: Material Topics 2021, to be used together with any relevant material topic Disclosure 3-3-d-i-ii

Leadership Indicators
P9-L1

Can be covered by - GRI 2: General Disclosures 2021 Disclosure 2-6-b-I

P9-L2

GRI 3: Material Topics 2021, to be used together with GRI 417: Marketing and Labeling 2016 Disclosure 3-3

P9-L3

No direct linkage

P9-L4

GRI 417: Marketing and Labeling 2016 Disclosures 417-1-a-i-v; 417-1-b

P9-L5

GRI 418: Customer Privacy 2016 Disclosure 418-1-a

18

Table 2: Comprehensive Table BRSR Vs GRI Standards
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GRI Standards and Disclosures

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Section A: General Disclosures
I

Details of the listed entity1

Corporate Identity Number (CIN) of
the Listed Entity

No direct linkage

2Name of the Listed Entity

GRI 2: General Disclosures 2021
Disclosure 2-1 Organizational details
a. report its legal name;3

Year of incorporation

No direct linkage

4

Registered office address

No direct linkage

5

Corporate address

GRI 2: General Disclosures 2021
Disclosure 2-1 Organizational detailsc. report the location of its headquarters;

6

E-mailGRI 2: General Disclosures 2021
Disclosure 2-3 Reporting period, frequency
and contact pointd. specify the contact point for questions about
the report or reported information.

Disclosure 2-3-d requires disclosing thecontact point for questions about the report orreported information, while BRSR
indicator(A6) requires an email address of thecompany.

7

Telephone

GRI 2: General Disclosures 2021
Disclosure 2-3 Reporting period, frequency
and contact pointd. specify the contact point for questions about
the report or reported information.

Disclosure 2-3-d requires disclosing thecontact point for questions about the report orreported information, while BRSR indicator(A7) requires a telephone number of thecompany

19

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Section A: General Disclosures
I

Details of the listed entity

8

WebsiteNo direct linkage

9Financial year for which reporting isbeing done

GRI 2: General Disclosures 2021
Disclosure 2-3 Reporting period, frequency
and contact pointa. specify the reporting period for, and thefrequency of, its sustainability reporting;b. specify the reporting period for its ﬁnancial
reporting and, if it does not align with theperiod for its sustainability reporting, explain
the reason for this;Disclosure 2-3-a requires disclosing thereporting period for an organization's
sustainability reporting. 2-3-b requires
disclosing the reporting period for an
organization's ﬁnancial reporting. The
information reported under 2-3-a and 2-3-b
clariﬁes whether the reporting period for an
organization's sustainability reporting aligns
with the period for its ﬁnancial reporting.
The GRI Standards recommend organizations
to report the information for the same
reporting period as covered in their ﬁnancial
reporting.

10

Name of the Stock Exchange(s)where shares are listed

No direct linkage

11

Paid-up Capital

No direct linkage

12Name and contact details(telephone, email address) of theperson who may be contacted incase of any queries on the BRSR
reportGRI 2: General Disclosures 2021
Disclosure 2-3 Reporting period, frequency
and contact pointd. specify the contact point for questions about
the report or reported information.

Disclosure 2-3-d requires disclosing thecontact point for questions about the report orreported information without specifying thedetails to be reported, while BRSR indicator(A12) requires the name and contact details of
the person who may be contacted in case of
any queries on the BRSR report20Sl. NoSEBI - BRSR Framework

GRI Standards and Disclosures

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Section A: General Disclosures
I

Details of the listed entity

13

Reporting boundary - Are thedisclosures under this report madeon a standalone basis (i.e. only forthe entity) or on a consolidated
basis (i.e. for the entity and all theentities which form a part of its
consolidated ﬁnancial statements,
taken together).

II

Products/services

14

Details of business activities(accounting for 90% of theturnover):

GRI 2: General Disclosures 2021
Disclosure 2-2 Entities included in theorganization's sustainability reportinga. list all its entities included in its sustainability
reporting;c. if the organization consists of multiple
entities, explain the approach used forconsolidating the information, including:i. whether the approach involves adjustments
to information for minority interests;
ii. how the approach takes into accountmergers, acquisitions, and disposal of entities
or parts of entities;iii. whether and how the approach differs
across the disclosures in this Standard andacross material topics.

GRI 2: General Disclosures 2021
Disclosure 2-6 Activities, value chain andother business relationships
b. describe its value chain, including:i. the organization's activities, products,
services, and markets served

Disclosure 2-6 does not require disclosing thepercentage of turnover of each businessactivity.

21

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GRI 2: General Disclosures 2021
Disclosure 2-6 Activities, value chain andother business relationships
b. describe its value chain, including:i. the organization's activities, products,
services, and markets served;.

GRI Standards provide a guidance on this asfollows:
Guidance to 2-6-b-i
When describing its products and services, theorganization should report:- the quantity of products or services provided
during the reporting period (e.g., number of
products or services provided, net sales of
products or services provided);

Section A: General Disclosures
II

Products/services

15

Products/Services sold by theentity (accounting for 90% of theentity's Turnover):Disclosure 2-6 does not require NIC code orpercentage of turnover contributed by eachproducts or services
III

Operations

16

Number of locations where plants
and/or operations/offices of theentity are situated:

GRI 2: General Disclosures 2021
Disclosure 2-6 Activities, value chain andother business relationships
b. describe its value chain, including:i. the organization's activities, products,
services, and markets served;

Disclosure 2-6 does not require breakup ofplants and offices speciﬁc to national andInternational operations

Guidance to 2-6-b-i
When describing its activities, the organization
should report its total number of operations
and explain how it deﬁnes 'operation’22

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GRI 2: General Disclosures 2021
Disclosure 2-6 Activities, value chain andother business relationships
b. describe its value chain, including:i. the organization's activities, products,
services, and markets served;

Disclosure 2-6-b-I does not require to
speciﬁcally mention the number of states or
number of countries.

Section A: General Disclosures
III

Operations

17

Markets served by the entity:
a. Number of locations
National (number of states)
International (number of countries)

Guidance to 2-6-b-i
When describing the markets served, theorganization can report:
the geographic locations where products andservices are offered;the demographic or other characteristics ofthe markets;
information on the size and relative
importance of the markets (e.g., net sales, net
revenues)
b. What is the contribution ofexports as a percentage of the total
turnover of the entity?

No direct linkage

23

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Section A: General Disclosures
III

Operations

17

Markets served by the entity:c. A brief on types of customers

GRI 2: General Disclosures 2021
Disclosure 2-6 Activities, value chain andother business relationships
b.describe its value chain, including:iii. the entities downstream from theorganization and their activities;
Guidance to 2-6-b-iii
The organization can describe:• the types of downstream entities (e.g.,customers, beneﬁciaries);• the estimated number of downstream
entities;• the types of activities related to theorganization’s products and services carriedout by the downstream entities (e.g.,
manufacturing, wholesale, retail);• the nature of its business relationships withthe downstream entities (e.g., long-term or
short-term, contractual or non-contractual,project-based or event-based);• the geographic location of the downstream
entities.

24

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GRI 2: General Disclosures 2021
Disclosure 2-7 Employees
a. report the total number of employees, and a
breakdown of this total by gender and byregion;b. report the total number of:i. permanent employees, and a breakdownby gender and by region;ii. temporary employees, and a breakdownby gender and by region;

For Workers, there is no speciﬁc GRI
Disclosure available which requires to present
the breakup:- based on gender- based on permanent nature of the work

Section A: General Disclosures
IV

Employees

18

Details as at the end of Financial Year:a. Employees and workers(including differently abled):- Gender-wise- Permanency of the job

GRI Standards also provide the ﬂexibility ofreporting based on:- the end of the reporting period,- as an average across the reporting period, orusing another methodology;

Disclosure 2-8 Workers who are not
employees
a. report the total number of workers who are
not employees and whose work is controlled
by the organization.
b. Differently abled employees andworkers:

GRI 405: Diversity and Equal Opportunity
2016
Disclosure 405-1 Diversity of governancebodies and employees
b. Percentage of employees per employee
category in each of the following diversity
categories:iii. Other indicators of diversity where relevant(such as minority or vulnerable groups).

GRI Disclosure 405-1 does not require
disclosing the number and percentage ofpermanent and other than permanent
employees and workers with disabilities, with abreakdown by gender. However, information
on employees with disabilities can be part ofDisclosure 405-1-b-iii, as disability is an
example of an indicator of diversity.
GRI Disclosure 405-1 does not include
workers who are not employees

25

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GRI 405: Diversity and Equal Opportunity
2016
Disclosure 405-1 Diversity of governancebodies and employees
a. Percentage of individuals within theorganization's governance bodies in each of
the following diversity categories:
i. Gender;b. Percentage of employees per employee
category in each of the following diversity
categories:
i. Gender;

In GRI Disclosure 405-1-b, the employee
category refers to a breakdown of employees
by level (such as senior management, middle
management) and function (such as technical,
administrative, production).

GRI 401: Employment 2016
Disclosure 401-1 New employee hires andemployee turnoverb. Total number and rate of employee turnover
during the reporting period, by age group,
gender and region.

GRI Disclosure 401-1 does not require
disclosing the turnover rate for workers andthe turnover rate for permanent employees.

Section A: General Disclosures
IV

Employees

19

Participation/inclusion/representationof women.

20

Turnover rate for permanent
employees and workers (Disclose
trends for the past 3 years)

Disclosure 405-1 does not include workers
who are not employees

There is no requirement by GRI Disclosure401-1-b to provide past 3 year’s trend.

26

Sl. NoSEBI - BRSR Framework

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Section A: General Disclosures
V

Holding, subsidiary and associate companies (including joint ventures)

21(a) Names of holding / subsidiary /associate companies / joint ventures
A Name of the holding /subsidiary / associate companies/ joint ventures (A)GRI 2: General Disclosures 2021
Disclosure 2-2 Entities included in theorganization’s sustainability reportinga. list all its entities included in its sustainability
reporting;b. if the organization has audited consolidated
ﬁnancial statements or ﬁnancial information
ﬁled on public record, specify the diﬀerences
between the list of entities included in its
ﬁnancial reporting and the list included in its
sustainability reporting;

B Indicate whether holding/
subsidiary/ associate/ joint venture

No direct linkage

C % of shares held by listed entity

No direct linkage

D Does the entity indicated at A,
participate in the BusinessResponsibility initiatives of thelisted entity? (Yes/No)

No direct linkage

27

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GRI 201: Economic Performance 2016
Disclosure 201-1 Direct economic value
generated and distributed
a. Direct economic value generated anddistributed (EVG&D) on an accruals basis
including the basic components for theorganization’s global operations as listed
below. If data are presented on a cash basis,
report the justiﬁcation for this decision in
addition to reporting the following basic
components:
i. Direct economic value generated: revenues;
ii. Economic value distributed:, operating
costs, employee wages and beneﬁts,
payments to providers of capital, payments togovernment by country, and community
investments;

Disclosure 201-1 does not address reportingof the following BRSR requirement:(i) Whether CSR is applicable as per section
135 of Companies Act, 2013: (Yes/No)(iii) Net worth (in Rs.)

Section A: General DisclosuresVI

CSR Details

22(i) Whether CSR is applicable as
per section 135 of Companies Act,
2013: (Yes/No)(ii) Turnover (in Rs.)(iii) Net worth (in Rs.)

28

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Section A: General Disclosures
VII

Transparency and Disclosures Compliances

23

Complaints/Grievances on any ofthe principles (Principles 1 to 9)
under the National Guidelines on
Responsible Business Conduct:

GRI 2: General Disclosures 2021
Disclosure 2-25 Processes to remediate
negative impacts
e. describe how the organization tracks theeffectiveness of the grievance mechanisms
and other remediation processes, and reportexamples of their effectiveness, including
stakeholder feedback.

Disclosure 2-25-e does not require disclosing
the number of grievances by stakeholder
category.

Guidance to 2-25-e
The organization can report:• the number and types of grievances ﬁled
during the reporting period, and thepercentage of grievances that were addressed
and resolved, including the percentage thatwere resolved through remediation;• the number of grievances ﬁled during thereporting period that are repeated or recurring;29

Sl. NoSEBI - BRSR Framework

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Section A: General Disclosures
VII

Transparency and Disclosures Compliances

24

Overview of the entity’s material
responsible business conduct
issues(Please indicate material
responsible business conduct andsustainability issues pertaining toenvironmental and social mattersthat present a risk or an opportunity
to your business, rationale for
identifying the same, approach toadapt or mitigate the risk along-with
its ﬁnancial implications)

GRI 3: Material Topics 2021
Disclosure 3-1 Process to determinematerial topics
a. describe the process it has followed todetermine its material topics, including:i. how it has identiﬁed actual and potential,
negative and positive impacts on the economy,
environment, and people, including impacts on
their human rights, across its activities andbusiness relationships;
ii. how it has prioritized the impacts forreporting based on their signiﬁcance;b. specify the stakeholders and experts whoseviews have informed the process ofdetermining its material topics

The BRSR requirement of risks andopportunities on business related to social andenvironmental matters is indirectly addressedby GRI Disclosure 3-1. The GRI Standard
focuses on impacts on environment, people
and economy, which in turn becomes asustainability risk for the organisation.
The BRSR requirements of presenting theﬁnancial implication are covered only forclimate change aspects in GRI Standards in:
GRI 201: Economic Performance 2016
Disclosure 201-2 Financial implications andother risks and opportunities due toclimate changea. Risks and opportunities posed by climatechange that have the potential to generate
substantive changes in operations, revenue, or
expenditure, including
i. description of the risk or opportunity and its
classiﬁcation as either physical, regulatory, orother;
ii. a description of the impact associated withthe risk or opportunity;iii. the ﬁnancial implications of the risk oropportunity before action is taken;
iv. the methods used to manage the risk oropportunity;v. the costs of actions taken to manage therisk or opportunity30

Sl. NoSEBI - BRSR Framework

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Section A: General Disclosures
VII

Transparency and Disclosures Compliances

24

Material issue identiﬁed

GRI 3: Material Topics 2021
Disclosure 3-2 List of material topics
a. list its material topics;

Indicate whether risk or opportunity

GRI 3: Material Topics 2021
Disclosure 3-3 Management of material
topicsa. describe the actual and potential, negativeand positive impacts on the economy,
environment, and people, including impacts on
their human rights;

Rationale for identifying the risk /opportunity

GRI 3: Material Topics 2021
Disclosure 3-3 Management of material
topicsa. describe the actual and potential, negativeand positive impacts on the economy,
environment, and people, including impacts on
their human rights;

In case of risk, approach toadapt or mitigate

GRI 3: Material Topics 2021
Disclosure 3-3 Management of material
topicsd. describe actions taken to manage the topic
and related impacts, including:i. actions to prevent or mitigate potential
negative impacts;
ii. actions to address actual negative impacts,
including actions to provide for or cooperate intheir remediation;

Though Disclosure 3-3 speciﬁcally does not
use the ‘Risk/Opportunity’ terminology for thematerial topics, the positive and negative
impacts can lead to situations which are ‘risks
and opportunities’ for the organization.

31

Sl. NoSEBI - BRSR Framework

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Section A: General Disclosures
VII

Transparency and Disclosures Compliances

24

Financial implications of the risk oropportunity (indicate positive or
negative implications)

No direct linkage

Only for the material topic related to climatechange, GRI Standards have following
disclosure provision:
GRI 201: Economic Performance 2016
Disclosure 201-2 Financial implications andother risks and opportunities due toclimate changea. Risks and opportunities posed by climatechange that have the potential to generate
substantive changes in operations, revenue, or
expenditure32

Sl. NoSEBI - BRSR Framework

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Section B: Management and Process disclosures
Policy and management processes

1a. Whether your entity’s
policy/policies cover each principle
and its core elements of the
NGRBCs. (Yes/No)
b. Has the policy been approved by
the Board? (Yes/No)
c. Web Link of the Policies, if
available

GRI 2: General Disclosures 2021
Disclosure 2-23 Policy commitments
a. describes its policy commitments forresponsible business conduct,c. provide links to the policy commitments if
publicly available, or, if the policy commitments
are not publicly available, explain the reason
for this;d. report the level at which each of the policy
commitments was approved within theorganization, including whether this is the mostsenior level;

BRSR indicator requires only Yes/No as
response, whereas GRI Disclosure 2-23
requires a description on the topics presented
in BRSR requirements (B1a & B1b).

2

Whether the entity has translated
the policy into procedures. (Yes /No)

GRI 2: General Disclosures 2021
Disclosure 2-24 Embedding policy
commitments
a. describe how it embeds each of its policy
commitments for responsible businessconduct throughout its activities and business
relationships, including:ii. how it integrates the commitments into
organizational strategies, operational policies,
and operational procedures

BRSR indicator requires only Yes/No as
response, whereas GRI requires a description
on the topics presented in BRSR requirement
(B2).

33

Sl. NoSEBI - BRSR Framework

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Section B: Management and Process disclosures
Policy and management processes

3

Do the enlisted policies extend to
your value chain partners?
(Yes/No)GRI 2: General Disclosures 2021
Disclosure 2-23 Policy commitments
e. report the extent to which the policy
commitments apply to the organization’s
activities and to its business relationships;

BRSR indicator requires only Yes/No as
response, whereas Disclosure 2-23-e requires
a description on the topics.

4

Name of the national andinternational
codes/certiﬁcations/labels/
standards (e.g. Forest StewardshipCouncil, Fairtrade, Rainforest
Alliance, Trustea) standards (e.g.
SA 8000, OHSAS, ISO, BIS)
adopted by your entity and mappedto each principle.

No direct linkage

BRSR indicator requires only Yes/No as
response, whereas GRI requires a description
on the topics presented in BRSR requirement
(B2).

5

Speciﬁc commitments, goals andtargets set by the entity withdeﬁned timelines, if any.

GRI 3: Material Topics 2021
Disclosure 3-3 Management of material topics
c. describe its policies or commitments regarding
the material topic;
e. report the following information about tracking
the effectiveness of the actions taken:
ii. goals, targets, and indicators used to evaluate
progress;

BRSR indicator requires to list thecommitments and goals with targets andtimelines for all 9 principles of reporting.
GRI Disclosure 3-3 requires describing thecommitments and goals with targets andtimelines for the organizations’ material topics
only.

Guidance to 3-3-e-ii
When reporting on goals and targets, theorganization should report:
the timeline for achieving the goals and targets.

34

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Section B: Management and Process disclosures
Policy and management processes

6

Performance of the entity against
the speciﬁc commitments, goals
and targets along with reasons incase the same are not met.

GRI 3: Material Topics 2021
Disclosure 3-3 Management of material
topicse. report the following information about
tracking the effectiveness of the actions taken:
iii. the effectiveness of the actions, including
progress toward the goals and targets;;

BRSR indicator requires to present theperformance of goals and targets for 9
principles of reporting.
GRI Disclosure 3-3 requires describing theperformance of goals and targets for theorganizations’ material topics only.

Guidance to 3-3-e-iii
When reporting progress toward its goals andtargets, the organization should report whether
progress is satisfactory or not. If a goal ortarget has not been achieved, the organization
should explain why.

35

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Section B: Management and Process disclosures
Governance, leadership and oversight

7

Statement by Director responsible
for the business responsibility
report, highlighting ESG related
challenges, targets andachievements (listed entity has
ﬂexibility regarding the placementof this disclosure)

GRI 2: General Disclosures 2021
Disclosure 2-22 Statement on sustainable
development strategy
a. report a statement from the highest governancebody or most senior executive of the organization
about the relevance of sustainable development to
the organization and its strategy for contributing tosustainable development.

GRI Disclosure 2-22 requires a statement fromthe highest governance body or most senior
executive of the organization, while BRSR
indicator (B7) requires a statement from the
Director responsible for the business
responsibility report.

Guidance to 2-22
The organization should describe:• a view of performance against goals and targets
related to the organization’s material topics during
the reporting period;• the organization’s main challenges, goals, andtargets regarding its contribution to sustainable
development for the next year and the coming
three to ﬁve years
8

Details of the highest authority
responsible for implementation andoversight of the BusinessResponsibility policy (ies).

GRI 2: General Disclosures 2021
Disclosure 2-13 Delegation of responsibility for
managing impacts
a. describe how the highest governance bodydelegates responsibility for managing theorganization’s impacts on the economy,
environment, and people, including:i. whether it has appointed any senior executives
with responsibility for the management of impacts;

GRI Disclosure 2-13-a-i does not require
disclosing details of the highest authority
responsible for the Business Responsibility
policies, however, it does describe whom theresponsibility has been delegated, in case thehighest government body is not directly
managing the implementation. Hence,indirectly it provides the information on thehighest governance body managing
organisation’s impact.

36

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Section B: Management and Process disclosures
Governance, leadership and oversight

9

Does the entity have a speciﬁed
Committee of the Board/ Director
responsible for decision making onsustainability related issues? (Yes /No). If yes, provide details.

GRI 2: General Disclosures 2021
Disclosure 2-9 Governance structure andcompositionb. list the committees of the highest
governance body that are responsible fordecision-making on and overseeing themanagement of the organization’s impacts on
the economy, environment, and people;

GRI Disclosure 2-9-c requires disclosing thecomposition of the highest governance bodyand all its committees, while BRSR indicator(B9) only requires details about the Committeeof the Board/ Director responsible for decision
making on sustainability related issues.

c. describe the composition of the highest
governance body and its committees by:i. executive and non-executive members;
ii. independence;iii. tenure of members on the governancebody;
iv. number of other signiﬁcant positions andcommitments held by each member, and thenature of the commitments;
v. gender;
vi. under-represented social groups;vii. competencies relevant to the impacts of theorganization;viii. stakeholder representation.
10

Details of review of NGRBCs by
the company:

No direct linkage

37

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Section B: Management and Process disclosures
Governance, leadership and oversight11

Has the entity carried out
independent assessment/
evaluation of the working of its
policies by an external agency?
(Yes/No). If yes, provide name of
the agency.

GRI 2: General Disclosures 2021
Disclosure 2-5 External assurance
b. if the organization’s sustainability reporting has
been externally assured:i. provide a link or reference to the external
assurance report(s) or assurance statement(s);ii. describe what has been assured and on what
basis, including the assurance standards used, thelevel of assurance obtained, and any limitations of
the assurance process;iii. describe the relationship between theorganization and the assurance provider.

12

If answer to question (1) above is “No”
i.e., not all principles are covered by apolicy, reasons to be stated:

No direct linkage

The entity does not consider the principles
material to its business (Yes/No)
The entity is not at a stage where it is ina position to formulate and implement
the policies on speciﬁed principles(Yes/No)The entity does not have the ﬁnancial
or/human and technical resources
available for the task (Yes/No)
It is planned to be done in the next
ﬁnancial year (Yes/No)
Any other reason (please specify)

38

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Section C: Principle-wise performance disclosure
PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable.

Essential Indicators
1

Percentage coverage by training
and awareness programmes on
any of the principles during theﬁnancial year:

GRI 2: General Disclosures 2021
Disclosure 2-17 Collective knowledge of thehighest governance bodya. report measures taken to advance the collective
knowledge, skills, and experience of the highest
governance body on sustainable development

GRI Disclosure 2-17 requires disclosing
measures taken to advance the collective
knowledge, skills, and experience of thehighest governance body on sustainable
development, which can include training.

Disclosure 2-24 Embedding policy
commitments
a. describe how it embeds each of its policy
commitments for responsible business conduct
throughout its activities and business relationships,
including:iv. training that the organization provides on
implementing the commitments.
Guidance to 2-24-a-iv
The organization can report:• the content of the training;• to whom the training is provided, and whether it ismandatory;• the form (e.g., in-person, online) and frequency of
the training;• examples of how the organization has determinedthat the training is effective;• the number or percentage of workers, business
partners, and other parties that have been trained
during the reporting period39

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Section C: Principle-wise performance disclosure
PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable.

Essential Indicators
2

Details of ﬁnes / penalties/punishment/ award/ compounding
fees/ settlement amount paid inproceedings (by the entity or bydirectors / KMPs) with regulators/
law enforcement agencies/ judicial
institutions, in the ﬁnancial year, inthe following format (note: theentity shall make disclosures on thebasis of materiality as speciﬁed inRegulation 30 of SEBI (Listing
Obligations and Disclosure
Obligations) Regulations, 2015 andas disclosed on the entity’s
website):GRI 2: General Disclosures 2021
Disclosure 2-27 Compliance with laws andregulations
a. report the total number of signiﬁcantinstances of non-compliance with laws andregulations during the reporting period, and a
breakdown of this total by:i. instances for which ﬁnes were incurred;ii. instances for which non-monetary sanctions
were incurred;b. report the total number and the monetary
value of ﬁnes for instances of non-compliancewith laws and regulations that were paid during
the reporting period, and a breakdown of thistotal by:i. ﬁnes for instances of non-compliance withlaws and regulations that occurred in thecurrent reporting period;
ii. ﬁnes for instances of non-compliance withlaws and regulations that occurred in previous
reporting periods;
c. describe the signiﬁcant instances of noncompliance;
d. describe how it has determined signiﬁcantinstances of non-compliance.

GRI Disclosure 2-27 do not require disclosing
the name of the regulatory/ enforcement
agencies/ judicial institutions and whether an
appeal has been preferred.

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GRI Standards and Disclosures

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Section C: Principle-wise performance disclosure
PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable.

Essential Indicators
3

Of the instances disclosed in
Question 2 above, details of the
Appeal/ Revision preferred in cases
where monetary or non-monetary
action has been appealed.

GRI 2: General Disclosures 2021
Disclosure 2-27 Compliance with laws andregulations
a. report the total number of signiﬁcantinstances of non-compliance with laws andregulations during the reporting period, and a
breakdown of this total by:i. instances for which ﬁnes were incurred;ii. instances for which non-monetary sanctions
were incurred;

GRI Disclosure 2-27 does not require
disclosing the name of the regulatory/
enforcement agencies/ judicial institutions.
BRSR indicator (P1E3) requires to provide
case details for each case where action has
been appealed. However, GRI Disclosure
does not require speciﬁc details.

Guidance to 2-27:
This disclosure includes signiﬁcant instancesof non-compliance that resulted inadministrative or judicial sanctions and ﬁnesthat are being appealed during the reporting
period.

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GRI Standards and Disclosures

Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable.

Essential Indicators
4

Does the entity have an anticorruption or anti-bribery policy? If
yes, provide details in brief and if
available, provide a web-link to thepolicy.

GRI 2: General Disclosures 2021
Disclosure 2-23 Policy commitments
a. describe its policy commitments forresponsible business conduct;c. provide links to the policy commitments if
publicly available;
GRI 3: Material Topics 2021, to be used
together with GRI 205: Anti-corruption 2016
Disclosure 3-3 Management of material
topicsc. describe its policies or commitments
regarding the material topic

GRI Standards deﬁned ‘Responsible businessconduct’ expectations as:‘Expectations for responsible businessconduct include complying with laws andregulations, respecting all internationallyrecognized human rights, including workers'
rights, and protecting the environment andpublic health and safety. The expectations also
cover combating bribery, bribe solicitation,
extortion, and other forms of corruption;
adhering to good tax practices; and conducting
due diligence to identify, prevent, mitigate, andaccount for how the organization addresses its
negative impacts on the economy,
environment, and people, including impacts on
their human rights.’(Reference: Page 34, GRI 2: General
Disclosures 2021)

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GRI Standards and Disclosures

Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable.

Essential Indicators
5

Number of
Directors/KMPs/employees/worker
s against whom disciplinary action
was taken by any law enforcement
agency for the charges of bribery/corruption:

GRI 205: Anti-corruption 2016
Disclosure 205-3 Conﬁrmed incidents ofcorruption and actions takena. Total number and nature of conﬁrmed
incidents of corruption.
b. Total number of conﬁrmed incidents in which
employees were dismissed or disciplined forcorruption.

GRI Standards deﬁnition of ‘corruption'
includes practices such as bribery.
Disclosure 205-3 requirements do not provide
the number of directors, key managerial
personnel, employees, and workers against
whom disciplinary action was taken. They
provide information about the total number of
conﬁrmed incidents of corruption only.

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GRI Standards and Disclosures

Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable.

Essential Indicators
6

Details of complaints with regard to
conﬂict of interest:

No direct linkage

Though GRI Disclosure 2-15 Conﬂicts ofinterest exists, it does not cover this BRSR
requirement
GRI Standards do not require disclosing
details of complaints with regard to conﬂict ofinterest, however, grievances on conﬂict ofinterest may be reported under 2-25-e:
GRI 2: General Disclosures 2021
Disclosure 2-25 Processes to remediate
negative impacts
e. describe how the organization tracks theeﬀectiveness of the grievance mechanisms
and other remediation processes, and reportexamples of their effectiveness, including
stakeholder feedback.
Guidance to 2-25-e
The organization can report:• the number and types of grievances ﬁled
during the reporting period, and thepercentage of grievances that were addressed
and resolved, including the percentage thatwere resolved through remediation

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Sl. NoSEBI - BRSR Framework

GRI Standards and Disclosures

Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable.

Essential Indicators
7

Details of any corrective action
taken or underway on issues
related to ﬁnes / penalties / action
taken by regulators/ law
enforcement agencies/ judicial
institutions, on cases of corruption
and conﬂicts of interest.

GRI 205: Anti-corruption 2016
Disclosure 205-3 Conﬁrmed incidents ofcorruption and actions taken
d. Public legal cases regarding corruption
brought against the organization or its
employees during the reporting period and theoutcomes of such cases.

Though GRI Disclosure 2-15 Conﬂicts ofinterest exists, it does not cover thisrequirement of BRSR

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GRI Standards and Disclosures

Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable.

Leadership Indicators
1

Awareness programmes conducted
for value chain partners on any ofthe principles during the ﬁnancialyear:

GRI 2: General Disclosures 2021
Disclosure 2-24 Embedding policy
commitments
a. describe how it embeds each of its policy
commitments for responsible business conduct
throughout its activities and business relationships,
including:iv. training that the organization provides on
implementing the commitments.
Guidance to 2-24-a-iv
The organization can report:• the content of the training;• to whom the training is provided, and whether it ismandatory;• the form (e.g., in-person, online) and frequency of
the training;• examples of how the organization has determinedthat the training is effective.
The organization can also specify if training isprovided to those with which it has business
relationships (e.g., distributors, franchisees, joint
ventures, suppliers). The organization can report
the number or percentage of workers, business
partners, and other parties that have been trained
during the reporting period.

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GRI Standards and Disclosures

Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable.

Leadership Indicators
2

Does the entity have processes inplace to avoid/ manage conﬂict ofinterests involving members of theBoard? (Yes/No) If Yes, provide
details of the same.

GRI 2: General Disclosures 2021
Disclosure 2-10 Nomination and selectionof the highest governance bodyb. describe the criteria used for nominating
and selecting highest governance bodymembers, including whether and how thefollowing are taken into consideration:iii. independence;
Guidance to 2-10-b-iii‘Independence’ refers to conditions that enable
the members of the highest governance bodyto exercise independent judgment free fromany external inﬂuence or conﬂicts of interest.
Disclosure 2-15 Conﬂicts of interest
a. describe the processes for the highest
governance body to ensure that conﬂicts ofinterest are prevented and mitigated;47

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Section C: Principle-wise performance disclosure
PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe

Essential Indicators
1

Percentage of R&D and capital
expenditure (capex) investments inspeciﬁc technologies to improvethe environmental and social
impacts of product and processes
to total R&D and capex
investments made by the entity,
respectively.

No direct linkage

2a. Does the entity have proceduresin place for sustainable sourcing?
(Yes/No)b. If yes, what percentage of inputs
were sourced sustainably?

No direct linkage

Following disclosures can be extended toaddress this BRSR requirement. The current
disclosures do not address the BRSR indicator(P2E2)GRI 308: Supplier environmental assessment
Disclosure 308-1 New suppliers that werescreened using environmental criteriaa. Percentage of new suppliers that werescreened using environmental criteria.
GRI 414: Supplier social assessment
Disclosure 414-1 New suppliers that werescreened using social criteriaa. Percentage of new suppliers that werescreened using social criteria.

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GRI Standards and Disclosures

Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe

Essential Indicators
3

Describe the processes in place tosafely reclaim your products forreusing, recycling anddisposing at the end of life, for (a)Plastics (including packaging) (b)E-waste © Hazardous waste and(d) other waste.

GRI 3: Material Topics 2021, to be used
together with GRI 301: Materials 2016 and GRI
306: Waste 2020
Disclosure 3-3 Management of material
topicsd. describe actions taken to manage the topic
and related impacts.

GRI disclosures describe organisation waste
and product downstream waste in general. It
directly does not address the BRSR indicator(P2E3). However, the requirements of thisBRSR indicator can be addressed by explicitly
mentioning about reclaim processes ofplastics, e-waste, hazardous waste and otherwaste in the GRI disclosures.

GRI 306: Waste 2020
Disclosure 306-2 Management of signiﬁcantwaste-related impacts
a. Actions, including circularity measures,
taken to prevent waste generation in theorganization’s own activities and upstream anddownstream in its value chain, and to manage
signiﬁcant impacts from waste generated.
Guidance to 306-2-aActions, including circularity measures, toprevent waste generation and to manage
signiﬁcant impacts from waste generated can
include:• End-of-life interventions:- Recovering products, components, andmaterials from waste through preparation forreuse and recycling.

49Sl. NoSEBI - BRSR Framework

GRI Standards and Disclosures

Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe

Essential Indicators
4

Whether Extended Producer
Responsibility (EPR) is applicable tothe entity’s activities (Yes / No). If yes,
whether the waste collection plan is inline with the Extended Producer
Responsibility (EPR) plan submitted to
Pollution Control Boards? If not, provide
steps taken to address the same.

No direct linkage

Leadership Indicators
1

Has the entity conducted Life Cycle
Perspective / Assessments (LCA) for
any of its products (for manufacturingindustry) or for its services (for service
industry)?
If yes, provide details in the following
format?:a) NIC Codeb) Name of Product / Servicec) % of total Turnover contributedd) Boundary for which the LifeCycle
Perspective /Assessment was
conductede) Whether conducted byindependent external agency (Yes/No)f) Results communicated in publicdomain (Yes/No). If yes, provide
the web-link

No direct linkage

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Sl. NoSEBI - BRSR Framework

GRI Standards and Disclosures

Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe

Leadership Indicators
2

If there are any signiﬁcant social orenvironmental concerns and/or
risks arising from production or
disposal of your products /services, as identiﬁed in the Life
Cycle Perspective / Assessments(LCA) or through any other means,brieﬂy describe the same alongwith action taken to mitigate thesame.

GRI 3: Material Topics 2021, to be used withGRI 306: Waste 2020
Disclosure 3-3 Management of material
topicsa. describe the actual and potential, negativeand positive impacts on the economy,
environment, and people, including impacts on
their human rights;
d. describe actions taken to manage the topic
and related impacts, including:i. actions to prevent or mitigate potential
negative impacts;
ii. actions to address actual negative impacts,
including actions to provide for or cooperate intheir remediation;iii. actions to manage actual and potential
positive impacts;

Though GRI Disclosure 2-15 Conﬂicts ofinterest exists, it does not cover thisrequirement of BRSRGRI 306: Waste 2020
Disclosure 306-2 Management of signiﬁcantwaste-related impacts
a. Actions, including circularity measures,
taken to prevent waste generation in theorganization’s own activities and upstream anddownstream in its value chain, and to manage
signiﬁcant impacts from waste generated.

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GRI Standards and Disclosures

Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe

Leadership Indicators
3

Percentage of recycled or reused
input material to total material (byvalue) used in production (formanufacturing industry) or
providing services (for service
industry).

GRI 301: Materials 2016
Disclosure 301-2 Recycled input materials
useda. Percentage of recycled input materials used
to manufacture the organization's primary
products and services.

BRSR indicator requires the percentage
calculation to be based on its value. It isapplicable to both products and services.
Disclosure 301-2 requires the percentage
calculation to be based on its weight orvolume. It is applicable to products only.

4

Of the products and packaging
reclaimed at end of life of products,
amount (in metric tonnes) reused,recycled, and safely disposed, as
per the following format:
Plastics (including packaging)E-wasteHazardous waste
Other waste

No direct linkage

BRSR indicator requires the percentage
calculation to be based on its value. It isapplicable to both products and services.
Disclosure 301-2 requires the percentage
calculation to be based on its weight orvolume. It is applicable to products only.

5

Reclaimed products and theirpackaging materials (aspercentage of products sold) for
each product category.

GRI 301: Materials 2016
Disclosure 301-3 Reclaimed products andtheir packaging materials
a. Percentage of reclaimed products and theirpackaging materials for each product category.

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GRI Standards and Disclosures

Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
1

a. Details of measures for the wellbeing of employees:
Health Insurance
Accident Insurance
Maternity beneﬁts
Paternity beneﬁts
Day care facilities

GRI 401: Employment 2016
Disclosure 401-2 Beneﬁts provided to fulltime employees that are not provided totemporary or part-time employees
a. Beneﬁts which are standard for full-time
employees of the organization but are notprovided to temporary or part-time employees,
by signiﬁcant locations of operation.
These include, as a minimum:i. life insurance;ii. health care;iii. disability and invalidity coverage;
iv. parental leave;
v. retirement provision;vi. stock ownership;vii. others.

b. Details of measures for the wellbeing of workers:
Health Insurance
Accident Insurance
Maternity beneﬁts
Paternity beneﬁts
Day care facilities

No direct linkage

Disclosure 401-2 does not address thefollowing requirements of BRSR indicator(P3E1):- disclosing the number and percentage of
employees covered by health insurance andaccident insurance.
- inclusion of day care facilities.

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GRI Standards and Disclosures

Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
2

Details of retirement beneﬁts, forCurrent FY and Previous Financial
Year.
PF
Gratuity
ESI
Others – please specify

GRI 201: Economic Performance 2016
Disclosure 201-3 Deﬁned beneﬁt plan
obligations and other retirement plansb. If a separate fund exists to pay the plan’spension liabilities:
i. the extent to which the scheme’s liabilities
are estimated to be covered by the assets thathave been set aside to meet them;ii. the basis on which that estimate has been
arrived at;iii. when that estimate was made.
c. If a fund set up to pay the plan’s pension
liabilities is not fully covered, explain thestrategy, if any, adopted by the employer towork towards full coverage, and the timescale,
if any, by which the employer hopes to achieve
full coverage.
d. Percentage of salary contributed by
employee or employer.
e. Level of participation in retirement plans,such as participation in mandatory or
voluntary schemes, regional, or country-based
schemes, or those with ﬁnancial impact54

Sl. NoSEBI - BRSR Framework

GRI Standards and Disclosures

Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
3

4

Accessibility of workplaces
Are the premises / offices of theentity accessible to differently abled
employees and workers, as per therequirements of the Rights of
Persons with Disabilities Act, 2016?
If not, whether any steps are being
taken by the entity in this regard.

No direct linkage

Does the entity have an equal
opportunity policy as per the Rights
of Persons with Disabilities Act,
2016? If so, provide a web-link to
the policy.

No direct linkage

Following GRI disclosure can address thisBRSR indicator (P3E3) requirement by
explicitly mentioning about facilities fordiﬀerently abled employees and workers:
GRI 3: Material Topics 2021, to be used
together with GRI 405: Diversity and Equal
Opportunity 2016
Disclosure 3-3 Management of material
topics
The reporting organization shall report how it
manages diversity and equal opportunity
This BRSR indicator (P3E4) requirement canbe addressed through:GRI 3: Material Topics 2021, to be used
together with GRI 405: Diversity and Equal
Opportunity 2016
Disclosure 3-3 Management of material
topicsc. describe its policies or commitments
regarding the material topic;

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Sl. NoSEBI - BRSR Framework

GRI Standards and Disclosures

Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
5

Return to work and retention rates
of permanent employees andworkers that took parental leave.
Gender-wise:
Return to work rate
Retention rate
For both permanent employees
and workers

GRI 401: Employment 2016
Disclosure 401-3 Parental leavea. Total number of employees that wereentitled to parental leave, by gender.
b. Total number of employees that tookparental leave, by gender.
c. Total number of employees that returned towork in the reporting period after parental
leave ended, by gender.
d. Total number of employees that returned towork after parental leave ended that were still
employed 12 months after their return to work,by gender.
e. Return to work and retention rates of
employees that took parental leave, by gender.

Disclosure 401-3 do not require disclosing thereturn to work rate and retention rate forworkers, but for employees.
However, this BRSR indicator (P3E5)
requirement applies only to permanent
employees, while Disclosure 401-3 applies toall employees.

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Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
6

Is there a mechanism available toreceive and redress grievances forthe following categories of
employees and worker? If yes, givedetails of the mechanism in brief.
Permanent workers
Other than permanent workers
Permanent employees
Other than permanent employees

No direct linkage

GRI Disclosure 2-25 addresses the grievancereceipt and addressal mechanism, without
categorising the sources of grievance. The
same disclosure when presented with thesource of grievance, speciﬁcally category-wise
employees and workers as source, canaddress this BRSR indicator requirement:
GRI 2: General Disclosures 2021
Disclosure 2-25 Processes to remediate
negative impacts
b. describe its approach to identify andaddress grievances, including the grievancemechanisms that the organization has
established or participates in;
Guidance to 2-25-b
The organization can describe:• the intended purpose and users of themechanisms (i.e., whether they are intended
for a particular stakeholder category, topic, orregion) and whether they enable users to raisehuman rights-related concerns.

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GRI Standards and Disclosures

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Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
7

Membership of employees andworker in association(s) or Unions
recognised by the listed entity:
Total numbers (gender-wise) for
permanent employees andpermanent workers.

GRI 2: General Disclosure 2021
Disclosure 2-30 Collective bargaining
agreements
a. report the percentage of total employees
covered by collective bargaining agreements;

Disclosure 2-30 covers the total employees
covered by collective bargaining agreement,
where the BRSR indicator (P3E7) requires
only those employees and workers who are in
Associations or with recognised Unions.
BRSR indicator additionally requires thebreak-up of the reported information genderwise for permanent employees and Permanent
workers.

8

Details of training given to
employees and workers:
Gender-wise for employees andworkers on:
Health and safety measures
Skill upgrade
Total

GRI 403: Occupational Health and Safety 2018
Disclosure 403-5 Worker training on
occupational health and safety
a. A description of any occupational health andsafety training provided to workers, including
generic training as well as training on speciﬁcwork-related hazards, hazardous activities, or
hazardous situations.
GRI 404: Training and Education 2016
Disclosure 404-1 Average hours of training
per year per employee
a. Average hours of training that theorganization’s employees have undertaken during
the reporting period, by:I. gender;
Disclosure 404-2 Programs for upgrading
employee skills and transition assistanceprograms
a. Type and scope of programs implemented andassistance provided to upgrade employee skills.

BRSR indicator (P3E8) requires the number oftrainings conducted on Health and Safetymeasures and skill upgrade gender-wise for
employees.
GRI Disclosure 404-1 lists the training hours of
employees and workers gender wise,
irrespective of the topics of training.
Disclosure 403-5 and Disclosure 404-2
describe the types and scope of the trainings
conducted in the areas of Health and Safetymeasures and skill upgrade respectively.
GRI Disclosure 404-1, when extended toinclude the number of trainings under diﬀerent
topics including Health and Safety measuresand skill upgrade as well worker category, canaddress the BRSR indicator requirement.

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GRI Standards and Disclosures

Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
9

Details of performance and careerdevelopment reviews of employees
and worker:
Gender-wise numbers and %age

10

Health and safety management system:
a. Whether an occupational healthand safety management system
has been implemented by theentity? (Yes/ No). If yes, thecoverage such system?

GRI 404: Training and Education 2016
Disclosure 404-3 Percentage of employees
receiving regular performance and careerdevelopment reviews
a. Percentage of total employees by genderand by employee category who received aregular performance and career development
review during the reporting period.

GRI Disclosure 404-3 requires percentage
coverage of employees only, while BRSR
indicator (P3E9) coverage of employees aswell as workers.

GRI 403: Occupational Health and Safety 2018
Disclosure 403-1 Occupational health andsafety management systema. A statement of whether an occupational
health and safety management system has
been implemented;
b. A description of the scope of workers,
activities, and workplaces covered by theoccupational health and safety management
system, and an explanation of whether and, if
so, why any workers, activities, or workplaces
are not covered.

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Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
10b. What are the processes used to
identify work-related hazards andassess risks on a routine and nonroutine basis by the entity?

GRI 403: Occupational Health and Safety 2018
Disclosure 403-2 Hazard identiﬁcation, risk
assessment, and incident investigation
a. A description of the processes used to identify
work-related hazards and assess risks on a routine
and non-routine basis, and to apply the hierarchyof controls in order to eliminate hazards andminimize risks.

c. Whether you have processes forworkers to report the work related
hazards and to remove themselvesfrom such risks. (Y/N)

GRI 403: Occupational Health and Safety 2018
Disclosure 403-2 Hazard identiﬁcation, risk
assessment, and incident investigationb. A description of the processes for workers toreport work-related hazards and hazardous
situations, and an explanation of how workers areprotected against reprisals.
c. A description of the policies and processes forworkers to remove themselves from work situations
that they believe could cause injury or ill health,and an explanation of how workers are protectedagainst reprisals.

d. Do the employees/ worker of theentity have access to nonoccupational medical andhealthcare services? (Yes/ No)

GRI 403: Occupational Health and Safety 2018
Disclosure 403-6 Promotion of worker healtha. An explanation of how the organization facilitates
workers’ access to non-occupational
medical and healthcare services, and the scope ofaccess provided.

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GRI Standards and Disclosures

Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
11

Details of safety related incidents,
in the following format for
employees & workers:
Lost Time Injury Frequency Rate
(LTIFR) (per one million-person
hours worked)
Total recordable work-related
injuries
No. of fatalities Employee
High-consequence work-related
injury or ill-health (excluding
fatalities)

GRI 403: Occupational Health and Safety 2018
Disclosure 403-9 Work-related injuries
a. For all employees:
i. The number and rate of fatalities as a result ofwork-related injury;
ii. The number and rate of high-consequencework-related injuries (excluding fatalities);
iii. The number and rate of recordable work-related
injuries;
v. The number of hours worked.
b. For all workers who are not employees but
whose work and/or workplace is controlled by theorganization:
i. The number and rate of fatalities as a result ofwork-related injury;
ii. The number and rate of high-consequence workrelated injuries (excluding fatalities);
iii. The number and rate of recordable work-related
injuries; iv. The main types of work-related injury;
v. The number of hours worked.
Disclosure 403-10 Work-related ill healtha. For all employees:
ii. The number of cases of recordable work-related
ill health;b. For all workers who are not employees but
whose work and/or workplace is controlled by theorganization:
ii. The number of cases of recordable work-related
ill health;61

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Remarks

Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
12

Describe the measures taken by
the entity to ensure a safe andhealthy work place.

GRI 3: Material Topics 2021, to be used together
with GRI 403: Occupational Health and Safety 2018
Disclosure 3-3 Management of material topics
d. describe actions taken to manage the topic andrelated impacts, including:i. actions to prevent or mitigate potential negative
impacts;ii. actions to address actual negative impacts,
including actions to provide for or cooperate in theirremediation;iii. actions to manage actual and potential positive
impacts;
GRI 403: Occupational Health and Safety 2018
Disclosure 403-2 Hazard identiﬁcation, risk
assessment, and incident investigation
a. A description of the processes used to identify
work-related hazards and assess risks on a routine
and non-routine basis, and to apply the hierarchy ofcontrols in order to eliminate hazards and minimizerisks, including:i. how the organization ensures the quality of theseprocesses, including the competency of persons
who carry them out;
ii. how the results of these processes are used toevaluate and continually improve the occupational
health and safety management system.
To be continued on next page...

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Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
12

Describe the measures taken by
the entity to ensure a safe andhealthy work place.

Disclosure 403-9 Work-related injuriesc. The work-related hazards that pose a risk of highconsequence injury, including:iii. actions taken or underway to eliminate thesehazards and minimize risks using the hierarchy ofcontrols.
d. Any actions taken or underway to eliminate otherwork-related hazards and minimize risks using thehierarchy of controls.
Disclosure 403-10 Work-related ill healthc. The work-related hazards that pose a risk of ill
health, including:iii. actions taken or underway to eliminate thesehazards and minimize risks using the hierarchy ofcontrols.

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Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
13

Number of complaints on thefollowing made by employees andworkers:
Working Conditions
Health and Safety

No direct linkage

GRI Standards do not require disclosing thenumber of complaints made by employees andworkers on working conditions and health andsafety, However, following disclosure canaddress the BRSR requirement when types ofgrievances are explicitly stated and includes‘Working conditions’ and ‘Health and Safety’:GRI 2: General Disclosures 2021
Disclosure 2-25 Processes to remediate
negative impacts
e. describe how the organization tracks theeffectiveness of the grievance mechanisms
and other remediation processes, and reportexamples of their effectiveness, including
stakeholder feedback
Guidance to 2-25-e
The organization can report:• the number and types of grievances ﬁled
during the reporting period, and thepercentage of grievances that were addressed
and resolved, including the percentage thatwere resolved through remediation;

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Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
14

Assessments for the year:- Health and safety practices- Working conditions

No direct linkage

GRI Standards do not require disclosing thepercentage of plants and oﬃces that wereassessed for ‘Health and safety practices’ and‘Working conditions’. However, the following
disclosure can address the BRSR requirement
when processes followed to trackeffectiveness are ‘internal or external auditing’or ‘veriﬁcation’, and the auditing scopeincludes ‘Health and safety practices’ and‘Working conditions’.
GRI 3: Material Topics 2021, to be used
together with GRI 403: Occupational Healthand Safety 2018
Disclosure 3-3 Management of material
topics
The reporting organization shall report how it
manages occupational health and safety
e. report the following information about
tracking the eﬀectiveness of the actions taken:
i. processes used to track the eﬀectiveness of
the actions;
Guidance to 3-3-e-I
Processes used to track the eﬀectiveness ofactions can include internal or external
auditing or veriﬁcation, impact assessments,
measurement systems, stakeholder feedback,grievance mechanisms, external performance
ratings, and benchmarking.
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Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
15

Provide details of any corrective
action taken or underway toaddress safety-related incidents (ifany) and on signiﬁcant risks /concerns arising from assessmentsof health & safety practices andworking conditions.

GRI 3: Material Topics 2021, to be used
together with GRI 403: Occupational Healthand Safety 2018
Disclosure 3-3 Management of material
topicsd. describe actions taken to manage the topic
and related impacts, including:i. actions to prevent or mitigate potential
negative impacts;
ii. actions to address actual negative impacts,
including actions to provide for or cooperate intheir remediation;
GRI 403: Occupational Health and Safety
2018
Disclosure 403-9 Work-related injuriesc. The work-related hazards that pose a risk ofhigh-consequence injury, including:ii. which of these hazards have caused orcontributed to high-consequence injuries
during the reporting period;iii actions taken or underway to eliminate thesehazards and minimize risks using thehierarchy of controls.
d. Any actions taken or underway to eliminate
other work-related hazards and minimize risks
using the hierarchy of controls.
To be continued on next page...

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Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators
15

Provide details of any corrective
action taken or underway toaddress safety-related incidents (ifany) and on signiﬁcant risks /concerns arising from assessmentsof health & safety practices andworking conditions.

Disclosure 403-10 Work-related ill healthc. The work-related hazards that pose a risk of
ill health, including:ii. which of these hazards have caused orcontributed to cases of ill health during thereporting period.
iii. actions taken or underway to eliminate
these hazards and minimize risks using thehierarchy of controls.

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Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Leadership Indicators
1

Does the entity extend any life
insurance or any compensatory
package in the event of death of(A) Employees (Y/N) (B) Workers(Y/N).

No direct linkage

2

Provide the measures undertakenby the entity to ensure thatstatutory dues have been deducted
and deposited by the value chain
partners.

No direct linkage

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Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Leadership Indicators
3

Provide the number of employees /workers having suffered highconsequence work-related injury /ill-health / fatalities (as reported in
Q11 of Essential Indicators above),
who have been rehabilitated andplaced in suitable employment orwhose family members have beenplaced in suitable employment:
Employees
Workers

No direct linkage

GRI Standards do not require disclosing thenumber of employees rehabilitated after facing
high-consequence work-related injury/ill
health/fatalities. However, the following
disclosure can address the BRSR requirement
when remediation process includes‘rehabilitation of employees /family membersof employees who have suﬀered
high-consequence work-related injury/ill
health/fatalities and the number of such cases
are presented.
GRI 3: Material Topics 2021, to be used
together with GRI 403: Occupational Healthand Safety 2018
Disclosure 3-3 Management of material
topicsd. describe actions taken to manage the topic
and related impacts, including:ii. actions to address actual negative impacts,
including actions to provide for or cooperate intheir remediation;
Guidance to 3-3-d-ii
The organization should report:• examples of actions taken to remediate
actual negative impacts, including examples of
speciﬁc remedies or types of remedy provided;69

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Section C: Principle-wise performance disclosure
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Leadership Indicators
4

Does the entity provide transition
assistance programs to facilitatecontinued employability and the
management of career endings
resulting from retirement or
termination of employment?
(Yes/ No)GRI 404: Training and Education 2016
Disclosure 404-2 Programs for upgrading
employee skills and transition assistanceprograms
b. Transition assistance programs provided tofacilitate continued employability and the
management of career endings resulting fromretirement or termination of employment.

5

Details on assessment of value
chain partners:
Health and Safety Practices
Working conditions

GRI 414: Supplier Social Assessment 2016
Disclosure 414-2 Negative social impacts inthe supply chain and actions taken
e. Number of suppliers assessed for social
impacts.

6

Provide details of any corrective
actions taken or underway toaddress signiﬁcant risks /concerns
arising from assessments of healthand safety practices and working
conditionsof value chain partners.

GRI 414: Supplier Social Assessment 2016
Disclosure 414-2 Negative social impacts inthe supply chain and actions taken
d. Percentage of suppliers identiﬁed as having
signiﬁcant actual and potential negative social
impacts with which improvements were agreed
upon as a result of assessment.
e. Percentage of suppliers identiﬁed as having
signiﬁcant actual and potential negative social
impacts with which relationships were terminatedas a result of assessment, and why No direct
linkage

GRI Disclosure 414-2-a reports the social
assessment carried out on the suppliers, while
the BRSR indicator (P3L5) requires particularfocus on health and safety practices andworking condition assessment for entire value
chain partners.

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Section C: Principle-wise performance disclosure
PRINCIPLE 4: Businesses should respect the interests of and be responsive to all its stakeholders

Essential Indicators
1

Describe the processes for
identifying key stakeholder groupsof the entity.

GRI 2: General Disclosures 2021
Disclosure 2-29 Approach to stakeholder
engagement
a. describe organization’s approach toengaging with stakeholders, including:i. the categories of stakeholders it engages
with, and how they are identiﬁed;

2

List stakeholder groups identiﬁed
as key for your entity and thefrequency of engagement witheach stakeholder group.

GRI 3: Material Topics 2021
Disclosure 3-1 Process to determinematerial topics
b. specify the stakeholders and experts whoseviews have informed the process ofdetermining its material topics.

The frequency of engagement is not
speciﬁcally mentioned in any of these GRI
disclosures, however, it can be a part of the‘methods used’ as deﬁned in the Guidance 31-b.

Guidance to 3-1-b
The organization can report whether and how
it has prioritized stakeholders for engagement
and the methods used to engage with them.
GRI 2: General Disclosures 2021
Disclosure 2-29 Approach to stakeholder
engagement
a. describe its approach to engaging withstakeholders, including:i. the categories of stakeholders it engages
with, and how they are identiﬁed;
iii. how the organization seeks to ensure
meaningful engagement with stakeholders.
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Section C: Principle-wise performance disclosure
PRINCIPLE 4: Businesses should respect the interests of and be responsive to all its stakeholders

Leadership Indicators
1

Provide the processes for
consultation between stakeholders
and the Board on economic,
environmental, and social topics orif consultation is delegated, how isfeedback from such consultations
provided to the Board.

GRI 2: General Disclosures 2021
Disclosure 2-12 Role of the highest
governance body in overseeing themanagement of impacts
b. describe the role of the highest governancebody in overseeing the organization’s due
diligence and other processes to identify andmanage the organization’s impacts on theeconomy, environment, and people, including:i. whether and how the highest governancebody engages with stakeholders to support
these processes;
ii. how the highest governance body considers
the outcomes of these processes;
Disclosure 2-13 Delegation of responsibility
for managing impacts
a. describe how the highest governance bodydelegates responsibility for managing theorganization’s impacts on the economy,
environment, and people, including:ii. whether it has delegated responsibility forthe management of impacts to other
employees;
b. describe the process and frequency forsenior executives or other employees to reportback to the highest governance body on the
management of the organization’s impacts on
the economy, environment, and people72

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Section C: Principle-wise performance disclosure
PRINCIPLE 4: Businesses should respect the interests of and be responsive to all its stakeholders

Leadership Indicators
2

Whether stakeholder consultation
is used to support the identiﬁcationand management of environmental,
and social topics (Yes / No). If so,
provide details of instances as to
how the inputs received fromstakeholders on these topics wereincorporated into policies andactivities of the entity.

GRI 3: Material Topics 2021
Disclosure 3-1 Process to determinematerial topics
a. describe the process it has followed todetermine its material topics, including:i. how it has identiﬁed actual and potential,
negative and positive impacts on the economy,
environment, and people, including impacts on
their human rights, across its activities andbusiness relationships;
ii. how it has prioritized the impacts forreporting based on their signiﬁcance;b. specify the stakeholders and experts whoseviews have informed the process ofdetermining its material topics.

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Section C: Principle-wise performance disclosure
PRINCIPLE 4: Businesses should respect the interests of and be responsive to all its stakeholders

Leadership Indicators
3

Provide details of instances ofengagement with, and actions
taken to, address the concerns ofvulnerable/ marginalized
stakeholder groups.

GRI 2: General Disclosures 2021
Disclosure 2-29 Approach to stakeholder
engagement
a. describe organization’s approach to engaging withstakeholders, including:i. the categories of stakeholders it engages with, andhow they are identiﬁed;
iii. how the organization seeks to ensure meaningful
engagement with stakeholders.

This GRI disclosure includes the views of thevulnerable groups as the guidance suggests.

Guidance to 2-29-a-I
Common categories of stakeholders for organizations
are business partners, civil society organizations,consumers, customers, employees and other workers,
governments, local communities, non-governmentalorganizations, shareholders and other investors,
suppliers, trade unions, and vulnerable groups.
Guidance to 2-29-a-iii
The organization can report:• how it engages with at-risk or vulnerable groups(e.g., whether it takes speciﬁc approaches and gives
special attention to potential barriers);• how it provides stakeholders with information that isunderstandable and accessible through appropriate
communication channels;• how stakeholder feedback is recorded andintegrated into decision-making, and how
stakeholders are informed about the way in which
their feedback has inﬂuenced decisions;74

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Section C: Principle-wise performance disclosure
PRINCIPLE 5 Businesses should respect and promote human rights

Essential Indicators
1

Employees and workers who havebeen provided training on humanrights issues and policy(ies) of theentity, in the following format:
For current and previous ﬁnancial
year for Permanent and other employees
Permanent and other workers

GRI 2: General Disclosures 2021
Disclosure 2-24 Embedding policy
commitments
a. describe how it embeds each of its policy
commitments for responsible business conduct
throughout its activities and business
relationships, including:iv. training that the organization provides on
implementing the commitments.
Guidance to 2-24-a-iv
The organization can report:• to whom the training is provided, andwhether it is mandatory;GRI Disclosure 404-1 requires average
training hours and not on number of
employees / workers trained.
GRI Disclosure 2-24, Disclosure 403-5 andDisclosure 410-1 do not require presenting thenumber of employees/workers trained bygender or by category.
GRI Disclosure 205-2 does not requirepresenting the number of employees/workers
trained gender wise.

GRI 205: Anti-Corruption 2016
Disclosure 205-2 Communication andtraining about anti-corruption policies andprocedures
e. Total number and percentage of employeesthat have received training on anti-corruption,broken down by employee category andregionTo be continued on next page...

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Section C: Principle-wise performance disclosure
PRINCIPLE 5 Businesses should respect and promote human rights

Essential Indicators
1

Employees and workers who havebeen provided training on humanrights issues and policy(ies) of theentity, in the following format:
For current and previous ﬁnancial
year for Permanent and other employees
Permanent and other workers

GRI 403: Occupational Health and Safety
2018
Disclosure 403-5 Worker training on
occupational health and safety
a. A description of any occupational health andsafety training provided to workers, including
generic training as well as training on speciﬁcwork-related hazards, hazardous activities, or
hazardous situations,
GRI 404: Training and Education 2016
Disclosure 404-1 Average hours of training
per year per employee
a. Average hours of training that theorganization’s employees have undertaken
during the reporting period, by:I. gender;ii. employee category;GRI Disclosure 404-1 requires average
training hours and not on number of
employees / workers trained.
GRI Disclosure 2-24, Disclosure 403-5 andDisclosure 410-1 do not require presenting thenumber of employees/workers trained bygender or by category.
GRI Disclosure 205-2 does not requirepresenting the number of employees/workers
trained gender wise.

GRI 410: Security Practices 2016
Disclosure 410-1 Security personnel
trained in human rights policies orproceduresa. Percentage of security personnel who havereceived formal training in the organization’s
human rights policies or speciﬁc procedures
and their application to security,76

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Section C: Principle-wise performance disclosure
PRINCIPLE 5 Businesses should respect and promote human rights

Essential Indicators
2

Details of minimum wages paid to
employees and workers, in thefollowing format:
For current and previous ﬁnancial
year, gender-wise forPermanent and other employees
Permanent and other workers

GRI 202: Market Presence 2016
Disclosure 202-1 Ratios of standard entry
level wage by gender compared to local
minimum wagea. When a signiﬁcant proportion of employees
are compensated based on wages subject tominimum wage rules, report the relevant ratioof the entry level wage by gender at signiﬁcantlocations of operation to the minimum wage.
b. When a signiﬁcant proportion of otherworkers (excluding employees) performing theorganization’s activities are compensatedbased on wages subject to minimum wage
rules, describe the actions taken to determine
whether these workers are paid above theminimum wage.

GRI Disclosure 202-1 requires the information
on entry level wage only with gender wise andregion wise breakup, while BRSR indicator(P3E2) requires the information for all
employees and workers with gender-wise andcategory-wise breakup.
GRI Disclosure 405-2 includes only existing
employees and not the workers. It also does
not compare the wages with minimum wages.

GRI 405: Diversity and Equal Opportunity
2016
Disclosure 405-2 Ratio of basic salary andremuneration of women to men
a. Ratio of the basic salary and remunerationof women to men for each employee category,by signiﬁcant locations of operation.

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Section C: Principle-wise performance disclosure
PRINCIPLE 5 Businesses should respect and promote human rights

Essential Indicators
3

4

Details of
remuneration/salary/wages, in thefollowing format (gender-wise):
Board of Directors (BoD)Key Managerial Personnel (KMP)
Employees other than BoD and
KMP
Workers

Do you have a focal point(Individual/ Committee) responsible
for addressing human rights
impacts or issues caused orcontributed to by the business?

GRI 2: General Disclosures 2021
Disclosure 2-19 Remuneration policies
a. describe the remuneration policies formembers of the highest governance body andsenior executives, including:i. ﬁxed pay and variable pay;ii. sign-on bonuses or recruitment incentive
payments;
iii. termination payments;
iv. clawbacks;
v. retirement beneﬁts;
Disclosure 2-21 Annual total compensation
ratio
a. report the ratio of the annual totalcompensation for the organization’s highestpaid individual to the median annual totalcompensation for all employees (excluding thehighest-paid individual);

BRSR indicator (P5E3) requires gender-wisebreakup of Median remuneration of Highest
level, Senior level, Employee level as well as
the worker level people. While GRI Disclosure
2-19 is associated with Highest level andSenior level employees only.
It also does not speciﬁcally mention reporting
the median remuneration, but instead requires
the breakup of their payments and beneﬁts.
GRI Disclosure 2-21 speciﬁcally requires theratio of compensation between the highest
paid and the median of the remaining set of
employees.

GRI 2: General Disclosures 2021
Disclosure 2-13 Delegation of responsibility
for managing impacts
a. describe how the highest governance bodydelegates responsibility for managing theorganization’s impacts on the economy,
environment, and people, including:i. whether it has appointed any senior executives
with responsibility for the management of impacts;
ii. whether it has delegated responsibility for the
management of impacts to other employees;
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Section C: Principle-wise performance disclosure
PRINCIPLE 5 Businesses should respect and promote human rights

Essential Indicators
5

Describe the internal mechanisms
in place to redress grievances
related to human rights issues.

GRI 2: General Disclosures 2021
Disclosure 2-25 Processes to remediate
negative impacts
b. describe its approach to identify andaddress grievances, including the grievancemechanisms that the organization has
established or participates in;d. describe how the stakeholders who are theintended users of the grievance mechanisms
are involved in the design, review, operation,and improvement of these mechanisms;
e. describe how the organization tracks theeffectiveness of the grievance mechanisms
and other remediation processes, and reportexamples of their effectiveness, including
stakeholder feedback.

The grievance addressal mechanism inDisclosure 2-25 is all inclusive.

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Section C: Principle-wise performance disclosure
PRINCIPLE 5 Businesses should respect and promote human rights

Essential Indicators
6

Number of Complaints on thefollowing made by employees andworkers:

No direct linkage

GRI Standards do not require disclosing
details by each human rights issue separately,
however, grievances on each of the humanrights issues may be reported under 2-25-e.
GRI 2: General Disclosures 2021
Disclosure 2-25 Processes to remediate
negative impacts
e. describe how the organization tracks theeffectiveness of the grievance mechanisms
and other remediation processes, and reportexamples of their effectiveness, including
stakeholder feedback.
Guidance to 2-25-e
The organization can report:• the number and types of grievances ﬁled
during the reporting period, and thepercentage of grievances that were addressed
and resolved, including the percentage thatwere resolved through remediation

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Section C: Principle-wise performance disclosure
PRINCIPLE 5 Businesses should respect and promote human rights

Essential Indicators
6

Sexual Harassment
Discrimination at workplace

GRI 406: Non-discrimination 2016
Disclosure 406-1 Incidents of
discrimination and corrective actions takena. Total number of incidents of discrimination
during the reporting period.

Sexual harassment is considered as
discrimination based on sex.

Compilation requirements
2.1 When compiling the information speciﬁed
in Disclosure 406-1, the reporting organization
shall include incidents of discrimination on
grounds of race, color, sex, religion, politicalopinion, national extraction, or social origin as
deﬁned by the ILO, or other relevant forms of
discrimination involving internal and/or external
stakeholders across operations in the reporting
period.
Child Labour

No direct linkage

Existing Child labour related indicator in the
GRI Standards - Disclosure 408-1 does not
require quantitative reporting on the number ofcomplaints made by employees and workers
about child labour. Rather, it
requires reporting on the operations andsuppliers at signiﬁcant risk for incidents ofchild labour.

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Section C: Principle-wise performance disclosure
PRINCIPLE 5 Businesses should respect and promote human rights

Essential Indicators
6

Forced/ Involuntary Labour

No direct linkage

Existing Forced labour related indicator in the
GRI Standards- Disclosure 409-1 does not
require quantitative reporting on the number ofcomplaints made by employees and workers
about forced labour. Rather, it requires
reporting on the operations and suppliers at
signiﬁcant risk for incidents of forced orcompulsory labour.

Wages

No direct linkage

GRI Standards do not require disclosing
details by each human rights issue separately,
however, grievances on human rights issues
may be reported under 2-25-e.
GRI 2: General Disclosures 2021
Disclosure 2-25 Processes to remediate
negative impacts
e. describe how the organization tracks theeffectiveness of the grievance mechanisms
and other remediation processes, and reportexamples of their effectiveness, including
stakeholder feedback.

Other human rights related issues

Guidance to 2-25-e
The organization can report:• the number and types of grievances ﬁled
during the reporting period, and thepercentage of grievances that were addressed
and resolved, including the percentage thatwere resolved through remediation

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Section C: Principle-wise performance disclosure
PRINCIPLE 5 Businesses should respect and promote human rights

Essential Indicators
7

Mechanisms to prevent adverse
consequences to the complainant
in discrimination and harassment
cases.

GRI 2: General Disclosures 2021
Disclosure 2-25 Processes to remediate
negative impacts
e. describe how the organization tracks theeffectiveness of the grievance mechanisms
and other remediation processes, and reportexamples of their effectiveness, including
stakeholder feedback.
Guidance to 2-25-e
The organization can report:
how the organization seeks to ensure it
respects users’ human rights and protects
them against reprisals (i.e., non-retaliation for
raising complaints or concerns)

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Section C: Principle-wise performance disclosure
PRINCIPLE 5 Businesses should respect and promote human rights

Essential Indicators
8

Do human rights requirements form
part of your business agreements
and contracts? (Yes/No)

GRI 2: General Disclosures 2021
Disclosure 2-23 Policy commitments
a. describe its policy commitments for responsible
business conduct, including:iv. whether the commitments stipulate respecting
human rights;
e. report the extent to which the policy commitments
apply to the organization’s activities and to its
business relationships;
f. describe how the policy commitments arecommunicated to workers, business partners, andother relevant parties.
Disclosure 2-24 Embedding policy commitments
a. describe how it embeds each of its policy
commitments for responsible business conduct
throughout its activities and business relationships,
including:iii. how it implements its commitments with andthrough its business relationships;
GRI 3: Material Topics 2021, to be used together
with GRI 414: Supplier Social Assessment 2016
Disclosure 3-3 Management of material topics
The organization shall report how it manages
supplier social assessment.
Guidance The reporting organization can also
disclose:- how expectations are established and deﬁned incontracts with suppliers to promote the prevention,
mitigation, and remediation of signiﬁcant actual andpotential negative social impacts, including targets
and objectives;

The BRSR requirement is only a conﬁrmationin terms of Yes/No. GRI Disclosures require
describing in detail how these are executed.

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Section C: Principle-wise performance disclosure
PRINCIPLE 5 Businesses should respect and promote human rights

Essential Indicators
9

Assessments for the year: (% ofyour plants and offices that wereassessed (by entity or statutory
authorities or third parties)

No direct linkage

Self-assessment by the organization is
acceptable as per GRI Standard.

Child labour
Forced/involuntary labour
Sexual harassment
Discrimination at workplace
Wages
Others – please specify
10

Provide details of any corrective
actions taken or underway toaddress signiﬁcant risks /concerns
arising from the assessments at
Question 9 above.

No direct linkage GRI 3: Material Topics 2021,
to be used together with each material topic
the organization has determined from
Question 9 above
Disclosure 3-3 Management of material
topicsd. describe actions taken to manage the topic
and related impacts, including:i. actions to prevent or mitigate potential
negative impacts;
ii. actions to address actual negative impacts,
including actions to provide for or cooperate intheir remediation;

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Section C: Principle-wise performance disclosure
PRINCIPLE 5 Businesses should respect and promote human rights

Leadership Indicators
1

Details of a business process being
modiﬁed / introduced as a result ofaddressing human rights
grievances/complaints.

GRI 2: General Disclosures 2021
Disclosure 2-25 Processes to remediate
negative impacts
b. describe its approach to identify and address
grievances, including the grievance mechanismsthat the organization has established or
participates in;e. describe how the organization tracks theeffectiveness of the grievance mechanisms andother remediation processes, and reportexamples of their effectiveness, including
stakeholder feedback.
GRI 3: Material Topics 2021, to be used together
with each material topic the organization has
determined
Disclosure 3-3 Management of material
topicsd. describe actions taken to manage the topic
and related impacts, including:i. actions to prevent or mitigate potential
negative impacts;
ii. actions to address actual negative impacts,
including actions to provide for or cooperate intheir remediation;
Guidance to 3-3-d-ii
how grievance mechanisms or other remediation
processes have made it possible for actual
negative impacts to be remediated.

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Section C: Principle-wise performance disclosure
PRINCIPLE 5 Businesses should respect and promote human rights

Leadership Indicators
2

Details of the scope and coverageof any human rights due-diligence
conducted.

GRI 3: Material Topics 2021, to be used together
with each material topic the organization has
determined
Disclosure 3-1 Process to determine material
topicsa. describe the process it has followed todetermine its material topics, including:i. how it has identiﬁed actual and potential,
negative and positive impacts on the economy,
environment, and people, including impacts on
their human rights,
across its activities and business relationships;
Disclosure 3-3 Management of material
topicsa. describe the actual and potential, negativeand positive impacts on the economy,
environment, and people, including impacts on
their human rights;
c. describe its policies or commitments regarding
the material topic;
d. describe actions taken to manage the topic
and related impacts

The GRI Disclosure 3-1 and 3-3 address the
BRSR requirement only if it is a material topic.

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Section C: Principle-wise performance disclosure
PRINCIPLE 5 Businesses should respect and promote human rights

Leadership Indicators
3

Is the premise/office of the entity
accessible to differently abled
visitors, as per the requirements of
the Rights of Persons with
Disabilities Act, 2016?

No direct linkage

Following GRI Disclosure can be extended toaddress this BRSR requirement by including
speciﬁc mention on accessibility ofpremises/offices for differently:
GRI 3: Material Topics 2021, to be used
together with GRI 405: Diversity and Equal
Opportunity 2016
Disclosure 3-3 Management of material topics
The organization shall report how it manages
diversity and equal opportunity.

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Section C: Principle-wise performance disclosure
PRINCIPLE 5 Businesses should respect and promote human rights

Leadership Indicators
4

Details on assessment of value
chain partners: chain partners (%of value chain partners that wereassessed)
Sexual Harassment
Discrimination at workplace
Child Labour
Forced Labour/Involuntary Labour
Wages
Others – please specify

GRI 3: Material Topics 2021, to be used together
with GRI 414: Supplier Social Assessment 2016
Disclosure 3-3 Management of material topics
The organization shall report how it manages
supplier social assessment.
Guidance
The reporting organization can also disclose:- a list of the type, system, scope, frequency,
current implementation of assessment and audit,
and which parts of the supply chain have beencertiﬁed and audited;
GRI 414: Supplier Social Assessment 2016
Disclosure 414-1 New suppliers that werescreened using social criteriaa. Percentage of new suppliers that were screenedusing social criteria.
Disclosure 414-2 Negative social impacts in the
supply chain and actions taken
a. Number of suppliers assessed for social impacts

GRI Disclosure 414-1-a and Disclosure 414-2a report the social assessment carried out on
the new and existing suppliers, while the
BRSR indicator (P3L5) requires particularfocus on Sexual Harassment, Discrimination at
workplace, Child Labour, Forced
Labour/Involuntary Labour andWages related assessment for entire value
chain partners.

5

Provide details of any corrective
actions taken or underway toaddress signiﬁcant risks /concerns
arising from the assessments at
Question 4 above.

GRI 414: Supplier Social Assessment 2016
Disclosure 414-2 Negative social impacts in the
supply chain and actions taken
d. Percentage of suppliers identiﬁed as having
signiﬁcant actual and potential negative social
impacts with which improvements were agreed
upon as a result of assessment.
e. Percentage of suppliers identiﬁed as having
signiﬁcant actual and potential negative social
impacts with which relationships were terminatedas a result of assessment, and why.

GRI Disclosure 414-1-a and Disclosure 414-2a report the social assessment carried out on
the new and existing suppliers, while the
BRSR indicator (P3L5) requires particularfocus on Sexual Harassment, Discrimination at
workplace, Child Labour, Forced
Labour/Involuntary Labour andWages related assessment for entire value
chain partners.

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Essential Indicators
1

Details of total energy consumption(in Joules or multiples) and energy
intensity, in the following format:
Total electricity consumption (A)Total fuel consumption (B)Energy consumption throughother sources ©
Total energy consumption(A+B+C)GRI 302: Energy 2016
Disclosure 302-1 Energy consumption
within theorganizationa. Total fuel consumption within theorganization from non-renewable sources, injoules or
multiples, and including fuel types used.
b. Total fuel consumption within theorganization from renewable sources, in joules
or multiples, and including fuel types used.
c. In joules, watt-hours or multiples, the total:
i. electricity consumption
e. Total energy consumption within theorganization, in joules or multiples.

GRI Disclosure 414-1-a and Disclosure 414-2a report the social assessment carried out on
the new and existing suppliers, while the
BRSR indicator (P3L5) requires particularfocus on Sexual Harassment, Discrimination at
workplace, Child Labour, Forced
Labour/Involuntary Labour andWages related assessment for entire value
chain partners.

Energy intensity per rupee ofturnover Energy intensity (optional)– the relevant metric may be
selected by the entity

GRI 302: Energy 2016
Disclosure 302-3 Energy intensity
a. Energy intensity ratio for the organization.
b. Organization-speciﬁc metric (thedenominator) chosen to calculate the ratio.

GRI Disclosure 302-3 speciﬁes Compilation
requirements as:
2.5.1 calculate the ratio by dividing theabsolute energy consumption (the numerator)
by the organization-speciﬁc metric (thedenominator);90

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Essential Indicators
2

3

Does the entity have any sites /facilities identiﬁed as designatedconsumers (DCs) under the
Performance, Achieve and Trade(PAT) Scheme of the Governmentof India? (Y/N) If yes, disclose
whether targets set under the PAT
scheme have been achieved. Incase targets have not beenachieved, provide the remedialaction taken, if any.

No direct linkage

Provide details of the following
disclosures related to water, in thefollowing format:
Water withdrawal by source (inkilolitres)(i) Surface water(ii) Groundwater(iii) Third party water(iv) Seawater / desalinated water(v) Others
Total volume of water withdrawal(in kilolitres) (i + ii + iii + iv + v)

GRI 303: Water and Eﬄuents 2018
Disclosure 303-3 Water withdrawal
a. Total water withdrawal from all areas inmegaliters, and a breakdown of this total by
the following sources, if applicable:
i. Surface water;
ii. Groundwater;iii. Seawater;
iv. Produced water;v. Third-party water.

The information can be covered as a part of
the following disclosure:
GRI 3: Material Topics 2021, to be used
together with GRI 302: Energy 2016
Disclosure 3-3 in GRI 3: Material Topics
2021
The reporting organization shall report how
it manages energy.
Guidance:
The reporting organization can also explain
whether it is subject to any country, regional,
or industry-level energy regulations andpolicies. Additionally, it can provide examplesof these regulations and policies;

91Sl. NoSEBI - BRSR Framework

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Essential Indicators
3

4

Total volume of water
consumption(in kilolitres)

GRI 303: Water and Effluents 2018
Disclosure 303-5 Water consumption
a. Total water consumption from all areas inmegaliters.

Water intensity per rupee ofturnover (Water consumed /turnover)
Water intensity (optional) – therelevant metric may be selectedby the entity

No direct linkage

Has the entity implemented amechanism for Zero Liquid
Discharge? If yes, provide detailsof its coverage and implementation.

No direct linkage

The information can be covered as a part of
the following disclosure:
GRI 303: Water and Effluents 2018
Disclosure 303-1 Interactions with water asa shared resource.
a. An explanation of the process for setting
any water-related goals and targets that arepart of the organization’s approach to
managing water and effluents, and how they
relate to public policy and the local context ofeach area with water stress.
Disclosure 303-2 Management of water
discharge related impacts
a. A description of any minimum standards set
for the quality of effluent discharge, and how
these minimum standards were determined;92

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Essential Indicators
5

Please provide details of air
emissions (other than GHG
emissions) by the entity, in thefollowing format:
NOx
SOx
Particulate matter (PM)Persistent organic pollutants (POP)
Volatile organic compounds (VOC)
Hazardous air pollutants (HAP)
Others – please specify

GRI 305: Emissions 2016
Disclosure 305-7
Nitrogen oxides (NOx), sulfur oxides (SOx),
and other signiﬁcant air emissions
a. Signiﬁcant air emissions, in kilograms or
multiples, for each of the following:
I. NOxii. SOxiii. Persistent organic pollutants (POP)iv. Volatile organic compounds (VOC)v. Hazardous air pollutants (HAP)vi. Particulate matter (PM)vii. Other standard categories of air emissions
identiﬁed in relevant regulations

6

Provide details of greenhouse gas
emissions (Scope 1 and Scope 2
emissions) & its intensity, in thefollowing format:
Total Scope 1 emissions(Break-up of the GHG into CO2,
CH4, N2O, HFCs, PFCs, SF6,
NF3, if available)
Metric tonnes of CO2 equivalent
Total Scope 2 emissions(Break-up of the GHG into CO2,
CH4, N2O, HFCs, PFCs, SF6,
NF3, if available)
Metric tonnes of CO2equivalent

GRI 305: Emissions 2016
Disclosure 305-1 Direct (Scope 1) GHG emissions
a. Gross direct (Scope 1) GHG emissions in metrictons of CO2 equivalent.
b. Gases included in the calculation; whether CO2 ,CH4 , N2 O, HFCs, PFCs, SF6 , NF3 , or all.
Disclosure 305-2 Energy indirect (Scope 2) GHG
emissions.
a. Gross location-based energy indirect (Scope 2)
GHG emissions in metric tons of CO2 equivalent.
b. If applicable, gross market-based energy indirect(Scope 2) GHG emissions in metric tons of CO2
equivalent.
c. If available, the gases included in the calculation;
whether CO2, CH45, N2O, HFCs, PFCs, SF6, NF3, or
all.

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Essential Indicators
6

Total Scope 1 and Scope 2
emissions per rupee ofturnoverTotal Scope 1 and Scope 2
emission intensity (optional)– the relevant metric may be
selected by the entity

7

Does the entity have any project
related to reducing Green House
Gas emission? If Yes, then provide
details

GRI 305: Emissions 2016
Disclosure 305-4 GHG emissions intensity
a. GHG emissions intensity ratio for theorganization.
b. Organization-speciﬁc metric (thedenominator) chosen to calculate the ratio.
c. Types of GHG emissions included in theintensity ratio; whether direct (Scope 1),energy indirect (Scope 2), and/or other indirect(Scope 3).

Following guidance for GRI Disclosure 305-4
is also supporting the BRSR requirements
Disclosure 305-4 GHG emissions intensity
Guidance for Disclosure 305-4:
Organization-speciﬁc metrics (denominators)
can include:• monetary units (such as revenue or sales).

GRI 305: Emissions 2016
Disclosure 305-5 Reduction of GHG
emissionsa. GHG emissions reduced as a direct result of
reduction initiatives, in metric tons of CO2
equivalent.
b. Gases included in the calculation; whether
CO2, CH4 , N2 O, HFCs, PFCs, SF6 , NF3 , or
all.
c. Base year or baseline, including therationale for choosing it.
d. Scopes in which reductions took place;whether direct (Scope 1), energy indirect(Scope 2), and/or other indirect (Scope 3)

94

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Essential Indicators
8

Provide details related to waste
management by the entity, in thefollowing format:
Total Waste generated (in metrictonnes)Plastic waste (A)E-waste (B)Bio-medical waste ©
Construction and demolition
waste (D)Battery waste (E)Radioactive waste (F)Other Hazardous waste. Please
specify, if any. (G)Other Non-hazardous waste
generated (H). Please specify, ifany.
(Break-up by composition i.e. bymaterials relevant to the sector)
Total (A+B + C + D + E + F + G + H)

GRI 306: Waste 2020
Disclosure 306-3 Waste generated
a. Total weight of waste generated in metrictons, and a breakdown of this total bycomposition of the waste.

GRI standard allows the organization topresent the waste composition at theirconvenience, when BRSR speciﬁes thecomposition of waste information to bepresented in the report.

95

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Essential Indicators
8

For each category of waste
generated, total waste recovered
through recycling, re-using orother recovery operations (in metrictonnes)(I) Recycled(ii) Re-used(iii) Other recovery operations
Total

GRI 306: Waste 2020
Disclosure 306-5 Waste directed todisposala.Total weight of waste directed to disposal inmetric tons, and a breakdown of this total bycomposition of the waste.
b.Total weight of hazardous waste directed todisposal in metric tons, and a breakdown of
this total by the following disposal operations:i. Incineration (with energy recovery);ii. Incineration (without energy recovery);iii. Landﬁlling;iv. Other disposal operations.
c. Total weight of non-hazardous waste
directed to disposal in metric tons, and a
breakdown of this total by the following
disposal operations:i. Incineration (with energy recovery);ii. Incineration (without energy recovery);iii. Landﬁlling;iv. Other disposal operations.

96

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Essential Indicators
9

Brieﬂy describe the waste
management practices adopted inyour establishments. Describe thestrategy adopted by your company
to reduce usage of hazardous andtoxic chemicals in your products
and processes and the practices
adopted to manage such wastes.

GRI 306: Waste 2020
Disclosure 306-2 Management ofsigniﬁcant waste related impacts
a. Actions, including circularity measures,
taken to prevent waste generation in theorganization’s own activities and upstream anddownstream in its value chain, and to manage
signiﬁcant impacts from waste generated.
GRI 3: Material Topics 2021, to be used
together with GRI 306: Waste 2020
Disclosure 3-3 Management of material
topicsc. describe its policies or commitments
regarding the material topic;
d. describe actions taken to manage the topic
and related impacts, including:i. actions to prevent or mitigate potential
negative impacts;
ii. actions to address actual negative impacts,
including actions to provide for or cooperate intheir remediation;

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Essential Indicators
10

If the entity has operations/offices
in/around ecologically sensitive
areas (such as national parks,
wildlife sanctuaries, biospherereserves, wetlands, biodiversity
hotspots, forests, coastal regulation
zones etc.) where environmental
approvals / clearances are required

GRI 304: Biodiversity 2016
Disclosure 304-1 Operational sites owned,
leased, managed in, or adjacent to,protected areas and areas of highbiodiversity value outside protected areas
a. For each operational site owned, leased,managed in, or adjacent to, protected areas
and areas of high biodiversity value outside
protected areas, the following information:i. Geographic location;ii. Subsurface and underground land that may
be owned, leased, or managed by theorganization;iii. Position in relation to the protected area (inthe area, adjacent to, or containing
portions of the protected area) or the highbiodiversity value area outside protectedareas;
iv. Type of operation (oﬃce, manufacturing or
production, or extractive);v. Size of operational site in km2 (or anotherunit, if appropriate)98Sl. NoSEBI - BRSR Framework

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Essential Indicators
11

Details of environmental impact
assessments of projects undertakenby the entity based on applicablelaws, in the current ﬁnancial year:

No direct linkage
GRI 304: Biodiversity 2016
Topic management disclosures
Guidance
The reporting organization can also describe
its strategy for achieving its policy on
biodiversity management. A biodiversity
strategy can contain a combination ofelements related to the prevention,
management, and remediation of damage tonatural habitats resulting from theorganization’s activities. An example of this is
the integration of biodiversity considerations
into analytical tools, such as environmentalsite impact assessments.

The GRI standard requirement could not be
fully comprehensive of what can be included in
EIA.

GRI 413: Local Communities
Disclosure 413-1 Operations with local
community engagement, impact
assessments, and development programsa. Percentage of operations with implemented
local community engagement, impact
assessments, and/or development programs,
including the use of:ii. environmental impact assessments andongoing monitoring;99

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Essential Indicators
11

Details of environmental impact
assessments of projects undertakenby the entity based on applicablelaws, in the current ﬁnancial year:

GRI 303: Water and Effluents 2018
Disclosure 303-1 Interactions with water as ashared resource
a. A description of the approach used to identify
water-related impacts, including the scope ofassessments, their timeframe, and any tools or
methodologies used.

The GRI standard requirement could not be
fully comprehensive of what can be included in
EIA.

Guidance for Disclosure 303-1-b
When assessing impacts, it is important that theorganization considers its future impacts on water
quality and availability, as these factors can changeover time.
Tools and methodologies for identifying impacts can
include life cycle assessments, environmental
impact assessments, water footprint assessments,
scenario analysis, and stakeholder engagement. If
information is estimated or modelled, rather thansourced from direct measurements, the organization
can explain its estimation or modelling methods.

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Essential Indicators
12

Is the entity compliant with theapplicable environmental law/regulations/ guidelines in India;
such as the Water (Prevention andControl of Pollution) Act, Air(Prevention andControl of Pollution) Act,
Environment protection act andrules thereunder (Y/N). If not,provide details of all such noncompliances, in the following
format:a. Specify the law /regulation/guidelines which was not complied
withb. Provide details of thenoncompliancec. Any ﬁnes /penalties / action taken
by regulatory agencies such aspollution control boards or by courts
d. Corrective action taken, if any

GRI 2: General Disclosures 2021
Disclosure 2-27 Compliance with laws andregulations
a. report the total number of signiﬁcant instances of
non-compliance with laws and regulations during
the reporting period, and a breakdown of this total
by:i. instances for which ﬁnes were incurred;ii. instances for which non-monetary sanctions wereincurred;b. report the total number and the monetary value ofﬁnes for instances of noncompliance with laws andregulations that were paid during the reporting
period, and a breakdown of this total by:i. ﬁnes for instances of non-compliance with laws
and regulations that occurred in the current
reporting period;
ii. ﬁnes for instances of non-compliance with laws
and regulations that occurred in previous reporting
periods.

GRI Disclosure 2-27 is inclusive ofenvironment related Laws and regulations as
deﬁned in the guidance:
Guidance:
Laws and regulations include:• international declarations, conventions, andtreaties;• national, subnational, regional, and local
regulations;• binding voluntary agreements made withregulatory authorities and developed as a
substitute for implementing a new regulation;• voluntary agreements (or covenants), if theorganization directly joins the agreement, or if
public agencies make the agreement
applicable to organizations in their territory
through legislation or regulation.

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Leadership Indicators
1

Provide break-up of the total energy
consumed (in Joules or multiples)from renewable and non-renewablesources, in the following format:
From renewable sources
Total electricity consumption (A)Total fuel consumption (B)Energy consumption through othersources ©
Total energy consumed fromrenewable sources (A+B+C)
From non-renewable sources
Total electricity consumption (D)Total fuel consumption (E)Energy consumption through othersources (F)Total energy consumed from nonrenewable sources (D+E+F)

GRI 302: Energy 2016
Disclosure 302-1 Energy consumption
within the organizationa. Total fuel consumption within theorganization from non-renewable sources, injoules or multiples, and including fuel types
used.
b. Total fuel consumption within theorganization from renewable sources, in joules
or multiples, and including fuel types used.
c. In joules, watt-hours or multiples, the total:
i. electricity consumption
e. Total energy consumption within theorganization, in joules or multiples.

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Leadership Indicators
2

Water discharge by destination andlevel of treatment (in kilolitres)(i) To Surface water- No treatment- With treatment – please specify
level of treatment(ii) To Groundwater- No treatment- With treatment – please specify
level of treatment(iii) To Seawater- No treatment- With treatment – please specify
level of treatment(iv) Sent to third-parties- No treatment- With treatment – please specify
level of treatment(v) Others- No treatment- With treatment – please specify
level of treatment
Total water discharged (inkilolitres)

GRI 303: Water and Effluents 2018
Disclosure 303-4 Water discharge
a. Total water discharge to all areas inmegaliters, and a breakdown of this total by
the following types of destination, if applicable:
i. Surface water;
ii. Groundwater;iii. Seawater;
iv. Third-party water, and the volume of thistotal sent for use to other organizations, if
applicable.

The GRI Disclosure 303-4 additionally
recommends the following:
Compilation requirements
2.4.1 The number of occasions on which
discharge limits were exceeded;
2.4.2 A breakdown of total water discharge toall areas in megaliters by level of treatment,
and how the treatment levels were
determined;103

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Leadership Indicators
3

Water withdrawal, consumption anddischarge in areas of water stress(in kilolitres):
For each facility / plant located inareas of water stress, provide thefollowing information:(i) Name of the area(ii) Nature of operations(iii) Water withdrawal, consumption
and discharge in the following
format:Water withdrawal by source (inkilolitres) – with breakup
Water discharge by destinationand level of treatment (inkilolitres) – with breakup

GRI 303: Water and Effluents 2018
Disclosure 303-3 Water withdrawal
b. Total water withdrawal from all areas withwater stress in megaliters, and a breakdownof this total by the following sources, if
applicable:
i. Surface water;
ii. Groundwater;iii. Seawater;
iv. Produced water;
Third-party water, and a breakdown of this total
by the withdrawal sources listed in i-iv.
Disclosure 303-4 Water discharge
a. Total water discharge to all areas with water
stress in megaliters, and a breakdown of thistotal by the following categories:
i. Freshwater (≤1,000 mg/L Total Dissolved
Solids);ii. Other water (>1,000 mg/L Total Dissolved
Solids).

The GRI Disclosure 303-3 additionallyprovides the following guidance:
Guidance for Disclosure 303-3-b
Based on these tools, water stress in an area
may be assessed using either of the following
indicators and their thresholds:•The ratio of total annual water withdrawal tototal available annual renewable water supply(i.e., baseline water stress) is high (40-80%) or
extremely high (>80%) ;•The ratio of water consumption-to-availability(i.e., water depletion) is moderate (dry-year
depletion, where for at least 10% of the time,the monthly depletion ratio is >75%), high(seasonal depletion, where for one month of
the year on average, the depletion ratio
is>75%), or very high (ongoing depletion,
where the depletion ratio on average is >75%)

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Leadership Indicators
4

Please provide details of total
Scope 3 emissions & its intensity, inthe following format:
Total Scope 3 emissions(Break-up of the GHG into CO2,
CH4, N2O, HFCs, PFCs, SF6, NF3,
if available)
Metric tonnes of CO2 equivalent

GRI 305: Emissions 2016
Disclosure 305-3 Other indirect (Scope 3)
GHG emissions
a. Gross other indirect (Scope 3) GHG
emissions in metric tons of CO2 equivalent.
b. If available, the gases included in thecalculation; whether CO2, CH4, N2O, HFCs,
PFCs, SF6, NF3, or all.

Total Scope 3 emissions per rupeeof turnover

GRI 305: Emissions 2016
Disclosure 305-4 GHG emissions intensity
a. GHG emissions intensity ratio for theorganization.
b. Organization-speciﬁc metric (thedenominator) chosen to calculate the ratio.
c. Types of GHG emissions included in theintensity ratio; whether direct (Scope 1),energy indirect (Scope 2), and/or other indirect(Scope 3).

Total Scope 3 emission
intensity (optional) –The relevant metric may be
selected by the entity

Following guidance for GRI Disclosure 305-4
is also supporting the BRSR requirements
Guidance for Disclosure 305-4
Organization-speciﬁc metrics (denominators)
can include:• monetary units (such as revenue or sales).

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Leadership Indicators
5

With respect to the ecologicallysensitive areas reported at
Question 10 of Essential Indicators
above, provide details of signiﬁcantdirect & indirect impact of the entity
on biodiversity in such areas alongwith prevention and remediation
activities.

GRI 304: Biodiversity 2016
Disclosure 304-2 Signiﬁcant impacts ofactivities, products and services on biodiversity
a. Nature of signiﬁcant direct and indirect impacts
on biodiversity with reference to one or more of thefollowing:i. Construction or use of manufacturing plants,
mines, and transport infrastructure;ii. Pollution (introduction of substances that do notnaturally occur in the habitat from point and nonpoint sources);iii. Introduction of invasive species, pests, andpathogens;iv. Reduction of species;
v. Habitat conversion;
vi. Changes in ecological processes outside thenatural range of variation (such as salinity orchanges in groundwater level).
b. Signiﬁcant direct and indirect positive andnegative impacts with reference to the following:i. Species affected;
ii. Extent of areas impacted;
iii. Duration of impacts;
iv. Reversibility or irreversibility of the impacts.
Disclosure 304-3 Habitats protected or restored
a. Size and location of all habitat areas protected or
restored, and whether the success of the restoration
measure was or is approved by independent
external professionals.

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Leadership Indicators
6

If the entity has undertaken any
speciﬁc initiatives or used
innovative technology or solutions
to improve resource efficiency, or
reduce impact due to emissions /eﬄuent discharge / waste
generated, please provide details of
the same as well as outcome ofsuch initiatives,

The information can be covered as part of thefollowing disclosures:
GRI 3: Material Topics 2021, to be used together
with GRI 301: Materials 2016, GRI 302: Energy
2016, GRI 303: Water and Effluents 2018, GRI 304:
Biodiversity 2016, GRI 305: Emissions 2016, andGRI 306: Waste 2020
Disclosure 3-3 Management of material topics
The organization shall report how it manages
materials, energy, water and effluents, biodiversity,
emissions, and waste.

7

Does the entity have a business
continuity and disastermanagement plan? Give details in
100 words/ web link.

No direct linkage

8Disclose any signiﬁcant adverse
impact to the environment, arisingfrom the value chain of the entity.
What mitigation or adaptation
measures have been taken by theentity in this regard.

GRI 308: Supplier Environmental Assessment 2016
Disclosure 308-2 Negative environmental
impacts inthe supply chain and actions takenc. Signiﬁcant actual and potential negativeenvironmental impacts identiﬁed in the supply
chain.
d. Percentage of suppliers identiﬁed as having
signiﬁcant actual and potential negativeenvironmental impacts with which improvements
were agreed upon as a result of assessment.

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Section C: Principle-wise performance disclosure
PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Leadership Indicators
9

Percentage of value chain partners(by value of business done withsuch partners) that were assessed
for environmental impacts.

GRI 308: Supplier Environmental Assessment
2016
Disclosure 308-1 New suppliers that werescreened using environmental criteriaa. Percentage of new suppliers that werescreened using environmental criteria.
Disclosure 308-2 Negative environmental
impacts in the supply chain and actions
taken
a. Number of suppliers assessed forenvironmental impacts.

BRSR requirements focus on assessment of
the suppliers, irrespective of new or existing.
GRI Standards make a distinction between
new and already existing value chain partners.

PRINCIPLE 7 Businesses, when engaging in inﬂuencing public and regulatory policy, should do so in a manner that is responsible and transparent

Essential Indicators
1a. Number of affiliations with tradeand industry chambers/
associations.

GRI 2: General Disclosures 2021
Disclosure 2-28 Membership associations
a. report industry associations, othermembership associations, and national orinternational advocacy organizations in which
it participates in a signiﬁcant role.

b. List the top 10 trade and industry
chambers/ associations(determined based on the total
members of such body) the entity isa member of/ affiliated to.

GRI 2: General Disclosures 2021
Disclosure 2-28 Membership associations
a. report industry associations, othermembership associations, and national orinternational advocacy organizations in which
it participates in a signiﬁcant role.

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Section C: Principle-wise performance disclosure
PRINCIPLE 7 Businesses, when engaging in inﬂuencing public and regulatory policy, should do so in a manner that is responsible and transparent

Essential Indicators
2

Provide details of corrective action
taken or underway on any issues
related to anticompetitive conduct
by the entity, based on adverse
orders from regulatory authorities.

GRI 3: Material Topics 2021, to be used
together with GRI 206: Anti-competitive
Behavior 2016
Disclosure 3-3 Management of material
topicsThe organization shall report how it manages
anti-competitive behavior.

Following GRI Disclosure could be relevant tomention against this BRSR indicator:
GRI 206: Anti-competitive Behavior 2016
Disclosure 206-1 Legal actions for anticompetitive behavior, anti-trust, and monopoly
practicesa. Number of legal actions pending orcompleted during the reporting period
regarding anti-competitive behavior andviolations of anti-trust and monopoly legislationin which the organization has been identiﬁed
as a participant.
b. Main outcomes of completed legal actions,
including any decisions or judgements.

Leadership Indicators
1

Details of public policy positions
advocated by the entity:

GRI 2: General Disclosures 2021
Disclosure 2-28 Membership associations
a. report industry associations, other membershipassociations, and national or international advocacy
organizations in which it participates in a signiﬁcantrole.;GRI 415: Public Policy 2016
Topic management disclosures
1.2 The reporting organization should report:
1.2.1 the signiﬁcant issues that are the focus of its
participation in public policy development andlobbying;

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Section C: Principle-wise performance disclosure
PRINCIPLE 8 Businesses should promote inclusive growth and equitable development

Essential Indicators
1

Details of Social Impact
Assessments (SIA) of projects
undertaken by the entity based on
applicable laws, in the current
ﬁnancial year.
• Name and brief details of project• SIA Notiﬁcation No.
• Date of notiﬁcation• Whether conducted byindependent external agency(Yes /No)• Results communicated in publicdomain (Yes / No)• Relevant Web link

No direct linkage

Following GRI Disclosure can partially address
this BRSR requirement:
GRI 413: Local Communities 2016
Disclosure 413-1 Operations with local
community engagement, impact
assessments, and development programs.
a. Percentage of operations with implemented
local community engagement, impact
assessments, and/or development programs,
including the use of:i. social impact assessments, including gender
impact assessments, based on participatory
processes;
ii. environmental impact assessments andongoing monitoring;iii. public disclosure of results of environmental
and social impact assessments;

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Section C: Principle-wise performance disclosure
PRINCIPLE 8 Businesses should promote inclusive growth and equitable development

Essential Indicators
2

Provide information on project(s) for
which ongoing Rehabilitation andResettlement (R&R) is being
undertaken by your entity, in thefollowing format:
Name of Project for which R&R isongoing
State
District
No. of Project Affected Families(PAFs)% of PAFs covered by R&R
Amounts paid to PAFs in the FY (InINR)

No direct linkage

Following GRI Disclosure can be elaborated tocover this BRSR requirement
GRI 413: Local Communities 2016
Disclosure 413-1 Operations with local
community engagement, impact
assessments, and development programsa. Percentage of operations with implemented
local community engagement, impact
assessments, and/or development programs,
including the use of:iv. local community development programs
based on local communities’ needs
Disclosure 413-2 Operations withsigniﬁcant actual and potential negative
impacts on local communities
a. Operations with signiﬁcant actual andpotential negative impacts on local
communities, including:i. the location of the operations;ii. the signiﬁcant actual and potential negative
impacts of operations.
Recommendations to this disclosure include:
2.2.2 report the exposure of the local
community to its operations due to higher than
average use of shared resources or impact onshared resources, including:
2.2.2.4 land conversion and resettlement;

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Section C: Principle-wise performance disclosure
PRINCIPLE 8 Businesses should promote inclusive growth and equitable development

Essential Indicators
3

Describe the mechanisms toreceive and redress grievances of
the community.

GRI 3: Material Topics 2021, to be used together with
GRI 413: Local Communities 2016
Disclosure 3-3 Management of material topics
The organization shall report how it manages local
communities.
GRI 2: General Disclosures 2021
Disclosure 2-25 Processes to remediate negative
impactsb. describe its approach to identify and address
grievances, including the grievance mechanisms thatthe organization has established or participates in;
GRI 413: Local Communities 2016
Disclosure 413-1 Operations with local
community engagement, impact assessments,
and development programsa. Percentage of operations with implemented local
community engagement, impact assessments,
and/or development programs, including the use of:viii. formal local community grievance processes.

4

Percentage of input material (inputs
to total inputs by value) sourced
from suppliers:- Directly sourced from MSMEs/
small producers- Sourced directly from within the
district and neighbouring districts

GRI 204: Procurement Practices 2016
Disclosure 204-1 Proportion of spending on local
suppliers
a. Percentage of the procurement budget used forsigniﬁcant locations of operation that is spent on
suppliers local to that operation (such as percentage
of products and services purchased locally).
b. The organization’s geographical deﬁnition of‘local’.
c. The deﬁnition used for ‘signiﬁcant locations ofoperation

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Section C: Principle-wise performance disclosure
PRINCIPLE 8 Businesses should promote inclusive growth and equitable development

Leadership Indicators
1

Provide details of actions taken to
mitigate any negative social impacts
identiﬁed in the Social Impact
Assessments (Reference: Question
1 of Essential Indicators above):GRI 413: Local Communities 2016
Disclosure 413-1 Operations with local community
engagement, impact assessments, anddevelopment programsa. Percentage of operations with implemented local
community engagement, impact assessments, and/or
development programs, including the use of:iv. local community development programs based on
local communities’ needs;
GRI 3: Material Topics 2021, to be used together with
GRI 413: Local Communities 2016
Disclosure 3-3 Management of material topics
d. describe actions taken to manage the topic andrelated impacts, including:i. actions to prevent or mitigate potential negative
impacts;ii. actions to address actual negative impacts, including
actions to provide for or cooperate in their remediation;2

Provide the following information on
CSR projects undertaken by yourentity in designated aspirational
districts as identiﬁed by government
bodies:State
Aspirational District
Amount spent (In INR)

No direct linkage

Following GRI Disclosure can be elaborated tocover this BRSR requirement
GRI 413: Local Communities 2016
Disclosure 413-1 Operations with local
community engagement, impact assessments,
and development programsa. Percentage of operations with implemented
local community engagement, impact
assessments, and/or development programs,
including the use of:iv. local community development programs
based on local communities’ needs;

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Section C: Principle-wise performance disclosure
PRINCIPLE 8 Businesses should promote inclusive growth and equitable development

Leadership Indicators
3(a) Do you have a preferential
procurement policy where you give
preference to purchase fromsuppliers comprising marginalized/vulnerable groups? (Yes/No)(b) From which marginalized/vulnerable groups do you procure?
(c) What percentage of total
procurement (by value) does it
constitute?

No direct linkage

Following GRI Disclosure can be elaborated tocover this BRSR requirement
GRI 3: Material Topics 2021, to be used
together with GRI 204: Procurement Practices
2016
Disclosure 3-3 Management of material
topicsThe organization shall report how it
manages procurement practices.
GRI 204: Procurement Practices 2016
Disclosure 204-1 Proportion of spending on
local suppliersa. Percentage of the procurement budget used
for signiﬁcant locations of operation that is spent
on suppliers local to that operation (such as
percentage of products and services purchased
locally).
Guidance for Disclosure 204-1
The reporting organization can also:- describe policies and practices used to selectlocally-based suppliers, either organization wideor for speciﬁc locations;- describe policies and practices used topromote economic inclusion when selecting
suppliers.

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Section C: Principle-wise performance disclosure
PRINCIPLE 8 Businesses should promote inclusive growth and equitable development

Leadership Indicators
4

5

Details of the beneﬁts derived andshared from the intellectual
properties owned or acquired byyour entity (in the current ﬁnancialyear), based on traditional
knowledge:- Intellectual Property based on
traditional knowledge- Owned/ Acquired (Yes/No)- Beneﬁt shared (Yes / No)- Basis of calculating beneﬁt share

No direct linkage

Details of corrective actions taken
or underway, based on any adverse
order in intellectual property related
disputes wherein usage of
traditional knowledge is involved.

No direct linkage
GRI 3: Material Topics 2021, to be used together withany relevant material topic the organization has
determined
Disclosure 3-3 Management of material topics
d. describe actions taken to manage the topic andrelated impacts, including:i. actions to prevent or mitigate potential negative
impacts;ii. actions to address actual negative impacts, including
actions to provide for or cooperate in their remediation;

Following GRI Disclosure can be elaborated tocover this BRSR requirement
GRI 201: Economic Performance 2016
Disclosure 201-1 Direct economic value
generated and distributed
a. Direct economic value generated anddistributed (EVG&D) on an accruals basis;
Guidance for Disclosure 201-1
Revenues
An organization can calculate revenues as net
sales plus revenues from ﬁnancial investments
and sales of assets.
Revenues from sale of assets can include:
intangibles, such as intellectual property rights,
designs, and brand names.

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Section C: Principle-wise performance disclosure
PRINCIPLE 8 Businesses should promote inclusive growth and equitable development

Leadership Indicators
6

Details of beneﬁciaries of CSR
Projects- CSR Project- No. of persons beneﬁtted from
CSR Projects- % of beneﬁciaries from vulnerable
and marginalized groups

No direct linkage

Following GRI Disclosure can be elaborated tocover this BRSR requirement
GRI 413: Local Communities 2016
Disclosure 413-1 Operations with local
community engagement, impact
assessments, and development programsa. Percentage of operations with implemented
local community engagement, impact
assessments, and/or development programs,
including the use of:iv. local community development programs
based on local communities’ needs;

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Section C: Principle-wise performance disclosure
PRINCIPLE 9 Businesses should engage with and provide value to their consumers in a responsible manner

Essential Indicators
1

Describe the mechanisms in place
to receive and respond to consumer
complaints and feedback.

No direct linkage

Following GRI Disclosure can be elaborated tocover this BRSR requirement:
GRI 2: General Disclosures 2021
Disclosure 2-25 Processes to remediate
negative impacts
b. describe its approach to identify and address
grievances, including the grievancemechanisms that the organization has
established or participates in;d. describe how the stakeholders who are theintended users of the grievance mechanisms
are involved in the design, review, operation,and improvement of these mechanisms;
e. describe how the organization tracks theeffectiveness of the grievance mechanisms andother remediation processes, and reportexamples of their effectiveness, including
stakeholder feedback.
Disclosure 2-29 Approach to stakeholder
engagement
a. describe its approach to engaging withstakeholders, including:iii. how the organization seeks to ensure
meaningful engagement with stakeholders.

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Section C: Principle-wise performance disclosure
PRINCIPLE 9 Businesses should engage with and provide value to their consumers in a responsible manner

Essential Indicators
2

Turnover of products and/ services
as a percentage of turnover from all
products/service that carryinformation about:- Environmental and social
parameters relevant to the product- Safe and responsible usage- Recycling and/or safe disposal

GRI 417: Marketing and Labeling 2016
Disclosure 417-1 Requirements for productand service information and labellinga. Whether each of the following types of
information is required by the organization’s
procedures for product and service informationand labelling:i. The sourcing of components of the productor service;
ii. Content, particularly with regard to
substances that might produce anenvironmental or social impact;iii. Safe use of the product or service;
iv. Disposal of the product and environmental
or social impacts;
v. Other (explain).
b. Percentage of signiﬁcant product or service
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Section C: Principle-wise performance disclosure
PRINCIPLE 9 Businesses should engage with and provide value to their consumers in a responsible manner

Essential Indicators
3

Number of consumer complaints in
respect of the following:
Data privacy
Advertising
Cyber-security
Delivery of essential services
Restrictive Trade Practices
Unfair Trade Practices
Other

GRI 418: Customer Privacy 2016
Disclosure 418-1 Substantiated complaints
concerning breaches of customer privacy
and losses of customer dataa. Total number of substantiated complaints
received concerning breaches of customer
privacy, categorized by:i. complaints received from outside parties andsubstantiated by the organization;ii. complaints from regulatory bodies.
b. Total number of identiﬁed leaks, thefts, orlosses of customer data.

No direct linkage in GRI Standards to thefollowing topics of this BRSR requirement:
Number of consumer complaints in respect ofRestrictive Trade Practices and Unfair Trade
Practices4

Details of instances of productrecalls on account of safety issues:- Voluntary recalls- Forced recalls

No direct linkage

Following GRI Disclosure can be elaborated tocover this BRSR requirement:
GRI 416: Customer Health and Safety 2016
Disclosure 416-2 Incidents of non-complianceconcerning the health and safety impacts ofproducts and services
a. Total number of incidents of non-compliancewith regulations and/or voluntary codes
concerning the health and safety impacts ofproducts and services within the reporting
period, by:i. incidents of non-compliance with regulations
resulting in a ﬁne or penalty;
ii. incidents of non-compliance with regulations
resulting in a warning;iii. incidents of non-compliance with voluntary
codes.

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Section C: Principle-wise performance disclosure
PRINCIPLE 9 Businesses should engage with and provide value to their consumers in a responsible manner

Essential Indicators
5

Does the entity have a framework/
policy on cyber security and risks
related to data privacy? (Yes/No) If
available, provide a web-link of thepolicy.

No direct linkage

6

Provide details of any corrective
actions taken or underway on
issues relating to advertising, anddelivery of essential services; cybersecurity and data privacy of
customers; re-occurrence ofinstances of product recalls; penalty/ action taken by regulatory
authorities on safety of products /services.

GRI 3: Material Topics 2021, to be used together
with any relevant material topic the organization
has determined
Disclosure 3-3 Management of material
topicsd. describe actions taken to manage the topic
and related impacts, including:i. actions to prevent or mitigate potential
negative impacts;
ii. actions to address actual negative impacts,
including actions to provide for or cooperate intheir remediation;

Following GRI Disclosure can be elaborated tocover this BRSR requirement:
GRI 3: Material Topics 2021, to be used
together with GRI 418: Customer Privacy 2016
Disclosure 3-3 in GRI 3: Material Topics 2021
The reporting organization shall report how
it manages Customer Privacy
GRI 2: General Disclosures 2021
Disclosure 2-23 Policy commitments
a. describe its policy commitments forresponsible business conduct,c. provide links to the policy commitments if
publicly available, or, if the policy commitments
are not publicly available, explain the reason for
this

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Section C: Principle-wise performance disclosure
PRINCIPLE 9 Businesses should engage with and provide value to their consumers in a responsible manner

Leadership Indicators
1

Channels / platforms where
information on products andservices of the entity can beaccessed (provide web link, if
available).

No direct linkage

2

Steps taken to inform and educate
consumers about safe andresponsible usage of products
and/or services

GRI 3: Material Topics 2021, to be used
together with GRI 417: Marketing and Labeling
2016
Disclosure 3-3 in GRI 3: Material Topics
2021
The reporting organization shall report how it
manages Marketing and Labeling3

Mechanisms in place to informconsumers of any risk of disruption/
discontinuation of essential
services.

No direct linkage

The following disclosure can partially cover the
information required:
GRI 2: General Disclosures 2021
Disclosure 2-6 Activities, value chain andother business relationships
b. describe its value chain, including:i. the organization’s activities, products,
services, and markets served;

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Section C: Principle-wise performance disclosure
PRINCIPLE 9 Businesses should engage with and provide value to their consumers in a responsible manner

Leadership Indicators
4

Does the entity display productinformation on the product over andabove what is mandated as per
local laws? (Yes/No/Not Applicable)
If yes, provide details in brief. Did
your entity carry out any survey withregard to consumer satisfaction
relating to the major products /services of the entity, signiﬁcantlocations of operation of the entity
or the entity as a whole? (Yes/No)

GRI 417: Marketing and Labeling 2016
Disclosure 417-1 Requirements for productand service information and labellinga. Whether each of the following types of
information is required by the organization’s
procedures for product and service informationand labelling:i. The sourcing of components of the productor service;
ii. Content, particularly with regard to
substances that might produce anenvironmental or social impact;iii. Safe use of the product or service;
iv. Disposal of the product and environmental
or social impacts;
v. Other (explain).
b. Percentage of signiﬁcant product or service
categories covered by and assessed forcompliance with such procedures.;GRI Standards do not cover the following part ofthe BRSR requirement:‘Did your entity carry out any survey with regard
to consumer satisfaction relating to the major
products / services of the entity, signiﬁcantlocations of operation of the entity or the entity
as a whole? (Yes/No)’

5

Provide the following information
relating to data breaches:a. Number of instances of data
breaches along with impact
b. Percentage of data breaches
involving personally identiﬁable
information of customers

GRI 418: Customer Privacy 2016
Disclosure 418-1 Substantiated complaints
concerning breaches of customer privacy
and losses of customer dataa. Total number of identiﬁed leaks, thefts, orlosses of customer data.

GRI Standards do not cover the following part ofthe BRSR requirement:b. Percentage of data breaches involving
personally identiﬁable information of customers

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Contact
GRI
Barbara Strozzilaan 336
1083 HN Amsterdam
The Netherlands
Telephone: +31(0) 20 531 00 00
Email: info@globalreporting.org
C/O, BSI Group India. 1 &2,
Ishwar Nagar, Mathura Road,New Delhi, 110065, India