POSH Act Compliance and BRSR: Employee Safety Reporting Guide

How POSH Act compliance connects to BRSR reporting. Guide covers Principle 3 and 5 employee safety disclosures, POSH committee requirements, and annual reporting obligations.

BRSR Principles 3 and 5 require companies to disclose on employee wellbeing, safety, and human rights — including sexual harassment complaints and POSH Act compliance. This guide connects POSH obligations to BRSR reporting.

POSH Act Requirements

The Prevention of Sexual Harassment (POSH) Act 2013 requires every organisation with 10+ employees to:

  • Constitute an Internal Complaints Committee (ICC)
  • Conduct awareness and training programmes
  • File an annual return with the District Officer
  • Include POSH complaints data in the Annual Report

BRSR Connection

BRSR Principle 5 (Human Rights) asks companies to disclose:

  • Number of complaints on sexual harassment filed during the year
  • Number of complaints resolved
  • Number of complaints pending at year end

This data directly feeds into the BRSR filing and is often scrutinised during BRSR Core assurance.

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