Collect, validate, and aggregate workforce data for BRSR Principle 3 (Employee Wellbeing) and Principle 5 (Human Rights). Covers headcount, diversity, safety, training, wages, POSH compliance, and human rights due diligence.
BRSR Principles 3 and 5 together contain over 40 mandatory disclosure questions covering your entire workforce — employees and workers, permanent and contractual, direct and value chain.
Headcount by gender and category, employee turnover, training hours, safety incidents (LTIFR), benefits coverage, equal opportunity, parental leave, and grievance mechanisms.
Human rights due diligence, complaints on child labour and forced labour, wage theft, sexual harassment (POSH), discrimination, and remediation actions taken.
Three BRSR Core indicators require workforce data: gender diversity, LTIFR (Lost Time Injury Frequency Rate), and median remuneration ratio (male vs female).
BRSR distinguishes between employees (on the company payroll, including permanent and other-than-permanent) and workers (contract workers, temporary workers, and outsourced workers not on the company payroll). Both categories must be reported separately with gender breakdown.
LTIFR (Lost Time Injury Frequency Rate) = (Number of lost-time injuries × 1,000,000) / Total man-hours worked. BRSR requires LTIFR to be reported separately for employees and workers. This is a BRSR Core assurance KPI.
BRSR Principle 5 requires disclosure of: number of sexual harassment complaints filed during the year, number resolved, and number pending at year end. Companies must also disclose whether they have an Internal Complaints Committee (ICC) as required by the POSH Act 2013.
The median remuneration ratio compares median remuneration of male employees to female employees. It is a BRSR Core assurance KPI. A ratio close to 1.0 indicates pay equity. Companies must report this for both Board of Directors and Key Managerial Personnel.
BRSR Leadership Indicators under Principle 5 ask about human rights due diligence in the value chain, including whether the company assesses working conditions at supplier facilities. While currently a Leadership (voluntary) indicator, this is increasingly expected by investors and ESG rating agencies.
Our team helps companies set up workforce data collection systems, conduct POSH compliance audits, and prepare BRSR Principle 3 and 5 disclosures.
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