Official sources

The published guide this crosswalk draws on. It opens here as the original PDF, from the site of the Global Reporting Initiative (GRI).

Reference tool

NGRBC ↔ GRI ↔ BRSR crosswalk

BRSR is the Business Responsibility and Sustainability Report that SEBI asks listed companies to file. It is built on nine principles, called the NGRBC principles. GRI (the Global Reporting Initiative) is a set of standards many global customers and investors ask for. This page shows which GRI disclosures line up with each BRSR question, so you can reuse the same figures for both instead of collecting them twice.

Read it either way: start from a BRSR question and see the GRI disclosures, or start from a GRI disclosure and see the BRSR questions.

How far to trust a link

Links marked Published by GRI and BSE come from the joint GRI and BSE guide (April 2022), which was written for the 2021 BRSR format. We matched its rows to today's questions by what each question asks, and wrote the short notes in our own words. Links marked Our reading are our own judgement and have not been checked by a sustainability or legal expert. Check the exact GRI wording before you rely on a link in a filing.

Only links GRI and BSE published

289 links shown.

Principle 1 · Ethics & governance11 items

EI-1. % covered by training and awareness programmes on any of the principles this financial year
- GRI 2-17 Collective knowledge of the highest governance body
  Matches in partPublished by GRI and BSE
  The official document points here: governance body knowledge can include training.
- GRI 2-24 Embedding policy commitments
  Matches in partPublished by GRI and BSE
  The official document also points here.
- GRI 205-2 Communication and training about anti-corruption policies and procedures
  Matches in partOur reading
  Both count staff trained on ethics rules. GRI asks only about anti-corruption training.
EI-2. Fines / penalties / punishment / award / compounding fees / settlement paid in proceedings (by the entity, directors, or KMPs) with regulators/law enforcement/judicial institutions this year
- GRI 2-27 Compliance with laws and regulations
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI does not ask which agency fined you.
EI-3. Of the instances disclosed in EI-2, details of any Appeal/Revision preferred where monetary or non-monetary action has been appealed
- GRI 2-27 Compliance with laws and regulations
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI does not ask for case details on each appeal.
EI-4. Does the entity have an Anti-Corruption or Anti-Bribery Policy? If yes, brief details + web link
- GRI 2-23 Policy commitments
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 205-2 Communication and training about anti-corruption policies and procedures
  Matches in partOur reading
  GRI asks how the policy is shared with staff and partners.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  The document says to use the management disclosures with GRI 205 (Anti-corruption).
EI-5. Number of Directors/KMPs/employees/workers against whom disciplinary action was taken by any law enforcement agency for bribery/corruption
- GRI 205-3 Confirmed incidents of corruption and actions taken
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI counts confirmed corruption cases, not how many people faced action.
EI-6. Details of complaints with regard to conflict of interest
- GRI 2-15 Conflicts of interest
  Matches in partOur reading
  Both deal with conflicts of interest. BRSR counts complaints; GRI asks how conflicts are handled and disclosed.
- GRI 2-25 Processes to remediate negative impacts
  RelatedPublished by GRI and BSE
  The document says complaints on conflict of interest can be reported under the remedy disclosure.
EI-7. Corrective action taken or underway on issues related to fines/penalties/regulatory action on cases of corruption and conflicts of interest
- GRI 205-3 Confirmed incidents of corruption and actions taken
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 2-27 Compliance with laws and regulations
  RelatedOur reading
  Fixing the cause of fines links to compliance reporting.
LI-1. Awareness programmes conducted for value chain partners on any of the principles this financial year
- GRI 2-24 Embedding policy commitments
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 205-2 Communication and training about anti-corruption policies and procedures
  Matches in partOur reading
  GRI also asks about telling business partners about anti-corruption rules.
LI-2. Does the entity have processes to avoid/manage conflicts of interest involving Board members? If yes, details
- GRI 2-15 Conflicts of interest
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 2-10 Nomination and selection of the highest governance body
  Matches in partPublished by GRI and BSE
  The official document also points to how the Board is chosen.
EI-2 (continued). Non-monetary action (imprisonment or punishment) in proceedings with regulators, law enforcement agencies or courts
- GRI 2-27 Compliance with laws and regulations
  Matches in partOur reading
  Non-money punishment is a kind of non-compliance case that GRI also asks about.
Anti-corruption/anti-bribery policy details & web link (if EI-4 is yes)
- GRI 2-23 Policy commitments
  Matches in partOur reading
  Policy details and web link show your public commitment.
- GRI 2-24 Embedding policy commitments
  RelatedOur reading
  Describing the policy hints at how it is put into practice.

Principle 2 · Safe & sustainable products9 items

EI-2.A. Does the entity have procedures in place for sustainable sourcing?
- GRI 308-1 New suppliers that were screened using environmental criteria
  RelatedPublished by GRI and BSE
  The document says this can be covered by supplier screening, though the current GRI text does not address it.
- GRI 414-1 New suppliers that were screened using social criteria
  RelatedPublished by GRI and BSE
  Same, for social screening.
EI-2.B. If yes, what % of inputs were sourced sustainably?
- GRI 308-1 New suppliers that were screened using environmental criteria
  RelatedPublished by GRI and BSE
  The document says this can be covered by supplier screening, though the current GRI text does not address it.
- GRI 414-1 New suppliers that were screened using social criteria
  RelatedPublished by GRI and BSE
  Same, for social screening.
EI-3. Processes in place to safely reclaim products for reusing, recycling, and disposing at end of life — for (a) plastics incl. packaging, (b) e-waste, (c) hazardous waste, (d) other waste
- GRI 301-3 Reclaimed products and their packaging materials
  Matches in partOur reading
  Both are about taking products and packaging back at end of life.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Use with GRI 301 and GRI 306 as the document says.
- GRI 306-2 Management of significant waste-related impacts
  RelatedPublished by GRI and BSE
  The document says GRI covers waste in general and not these take-back processes unless you describe them.
LI-2. Significant social or environmental concerns/risks from production or disposal, as identified by the LCA or other means, and mitigation taken
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Linked by the official document.
- GRI 306-2 Management of significant waste-related impacts
  RelatedPublished by GRI and BSE
  Linked by the official document.
- GRI 416-1 Assessment of the health and safety impacts of product and service categories
  RelatedOur reading
  Risks found in an LCA can include product safety.
LI-3. % of recycled or reused input material to total material (by value) used in production or services
- GRI 301-2 Recycled input materials used
  Matches in partPublished by GRI and BSE
  Linked by the official document. BRSR uses value and covers services; GRI uses weight or volume and covers products.
LI-5. Reclaimed products and packaging materials as % of products sold, by product category
- GRI 301-3 Reclaimed products and their packaging materials
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
EI-4. Is Extended Producer Responsibility (EPR) applicable to your activities? If yes, is the waste collection plan in line with the EPR plan submitted to Pollution Control Boards? If not, steps taken to address this
- GRI 301-3 Reclaimed products and their packaging materials
  RelatedOur reading
  Extended Producer Responsibility (EPR) often requires reclaiming packaging.
- GRI 306-2 Management of significant waste-related impacts
  RelatedOur reading
  EPR plans are part of managing waste from your products.
LI-1. Has the entity conducted a Life Cycle Assessment (LCA) for any products/services? If yes, details
- GRI 416-1 Assessment of the health and safety impacts of product and service categories
  RelatedOur reading
  A life cycle assessment (LCA) looks at product impacts. GRI 416-1 is the health and safety part.
LI-4. Products and packaging reclaimed at end of life — amount (metric tonnes) reused, recycled, and safely disposed
- GRI 301-3 Reclaimed products and their packaging materials
  RelatedOur reading
  Both are about reclaimed products and packaging. The official document sees no direct match for the tonnes table.

Principle 3 · Employee well-being31 items

EI-1.A. Measures for the well-being of employees
- GRI 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI does not ask how many staff have health or accident cover, or about day care.
EI-2. Details of retirement benefits (PF, gratuity, ESI, etc.), current and previous financial year
- GRI 201-3 Defined benefit plan obligations and other retirement plans
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
  RelatedOur reading
  Retirement plans are one kind of employee benefit.
EI-3. Are premises/offices accessible to differently-abled employees and workers per the Rights of Persons with Disabilities Act, 2016? If not, steps being taken
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  The document says this can be covered if you explain how you manage diversity and equal opportunity (GRI 405).
- GRI 405-1 Diversity of governance bodies and employees
  RelatedOur reading
  Access for differently-abled staff relates to who can be employed and included.
EI-4. Does the entity have an equal opportunity policy as per the Rights of Persons with Disabilities Act, 2016? Web link if so
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  The document says this can be covered by describing your approach under GRI 405.
- GRI 405-1 Diversity of governance bodies and employees
  RelatedOur reading
  Equal opportunity relates to diversity of staff.
- GRI 406-1 Incidents of discrimination and corrective actions taken
  RelatedOur reading
  An equal opportunity policy is meant to prevent discrimination.
EI-5. Return to work and retention rates of permanent employees/workers that took parental leave
- GRI 401-3 Parental leave
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI is for all employees and asks nothing on workers; BRSR is for permanent staff.
EI-6. Is there a mechanism to receive and redress grievances for employees and workers? If yes, details in brief
- GRI 2-26 Mechanisms for seeking advice and raising concerns
  Matches in partOur reading
  Staff use them to raise concerns.
- GRI 2-25 Processes to remediate negative impacts
  RelatedPublished by GRI and BSE
  The document says it can be covered when you show grievances by who raised them.
EI-7. Membership of employees and workers in associations/unions recognised by the entity
- GRI 2-30 Collective bargaining agreements
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI counts staff covered by collective deals, not union members.
- GRI 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
  RelatedOur reading
  A union presence relates to the freedom to organise.
EI-8. Details of training given to employees and workers (on H&S measures and skill upgradation)
- GRI 403-5 Worker training on occupational health and safety
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 404-1 Average hours of training per year per employee
  Matches in partPublished by GRI and BSE
  GRI gives average hours, not the number of people trained.
- GRI 404-2 Programs for upgrading employee skills and transition assistance programs
  Matches in partPublished by GRI and BSE
  Linked by the official document.
EI-9. Details of performance and career development reviews of employees and workers
- GRI 404-3 Percentage of employees receiving regular performance and career development reviews
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI is for employees only; BRSR includes workers.
EI-10.A. Has an occupational health & safety management system been implemented?
- GRI 403-1 Occupational health and safety management system
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 403-8 Workers covered by an occupational health and safety management system
  Matches in partOur reading
  GRI also asks how many workers it covers.
EI-10.B. Processes used to identify work-related hazards and assess risks, routine and non-routine
- GRI 403-2 Hazard identification, risk assessment, and incident investigation
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
EI-10.C. Do workers have processes to report work-related hazards and remove themselves from such risks?
- GRI 403-2 Hazard identification, risk assessment, and incident investigation
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 403-4 Worker participation, consultation, and communication on occupational health and safety
  RelatedOur reading
  Worker input on safety is the wider theme.
EI-10.D. Do employees/workers have access to non-occupational medical and healthcare services?
- GRI 403-3 Occupational health services
  Matches closelyOur reading
  Both ask about access to health services.
- GRI 403-6 Promotion of worker health
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
EI-11. Details of safety-related incidents
- GRI 403-10 Work-related ill health
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 403-9 Work-related injuries
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
EI-12. Measures taken to ensure a safe and healthy workplace
- GRI 403-10 Work-related ill health
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 403-2 Hazard identification, risk assessment, and incident investigation
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 403-7 Prevention and mitigation of health and safety impacts directly linked by business relationships
  Matches in partOur reading
  Measures for a safe workplace overlap with preventing safety harm.
- GRI 403-9 Work-related injuries
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Use with GRI 403 as the document says.
EI-13. Number of complaints on working conditions and health & safety made by employees and workers
- GRI 2-25 Processes to remediate negative impacts
  RelatedPublished by GRI and BSE
  The document says it can be covered under the remedy disclosure.
- GRI 403-4 Worker participation, consultation, and communication on occupational health and safety
  RelatedOur reading
  Complaints on working conditions show worker voice on safety.
EI-14. Assessments for the year — % of plants/offices assessed for health & safety and working conditions
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  The document says it can be covered by describing how you check your actions work (GRI 403).
- GRI 403-1 Occupational health and safety management system
  RelatedOur reading
  Assessments check how well the safety system works.
- GRI 403-8 Workers covered by an occupational health and safety management system
  RelatedOur reading
  Assessed sites relate to what is covered by the system.
EI-15. Corrective action on safety-related incidents and significant risks/concerns from EI-14 assessments
- GRI 403-10 Work-related ill health
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 403-2 Hazard identification, risk assessment, and incident investigation
  Matches in partOur reading
  Corrective action follows incident investigation.
- GRI 403-9 Work-related injuries
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Use with GRI 403 as the document says.
LI-3. Employees/workers who suffered high-consequence injury/ill-health/fatalities (per EI-11) who were rehabilitated and placed in suitable employment, or whose families were
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  The document says it can be covered if your remedy steps include rehabilitation and you report the cases.
- GRI 403-9 Work-related injuries
  RelatedOur reading
  Covers people hurt at work.
- GRI 404-2 Programs for upgrading employee skills and transition assistance programs
  RelatedOur reading
  Rehabilitation helps people stay employable.
LI-4. Does the entity provide transition assistance programmes for continued employability and managing career endings from retirement or termination?
- GRI 404-2 Programs for upgrading employee skills and transition assistance programs
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
LI-5. Details on assessment of value chain partners (working conditions, health & safety)
- GRI 403-7 Prevention and mitigation of health and safety impacts directly linked by business relationships
  Matches in partOur reading
  Partner health and safety checks cover impacts linked to business relationships.
- GRI 414-2 Negative social impacts in the supply chain and actions taken
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI is about social checks in general; BRSR asks for health, safety and working conditions.
- GRI 414-1 New suppliers that were screened using social criteria
  RelatedOur reading
  Partner checks overlap with supplier screening.
LI-6. Corrective actions on significant risks/concerns from value-chain assessments (EI-14-style) of health & safety and working conditions
- GRI 414-2 Negative social impacts in the supply chain and actions taken
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 403-7 Prevention and mitigation of health and safety impacts directly linked by business relationships
  RelatedOur reading
  Part of managing safety harm linked to partners.
EI-1.B. Measures for the well-being of workers
- GRI 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
  RelatedOur reading
  Same benefit list, for workers. The official document says it has no direct GRI match for the workers table.
Well-being benefit coverage: % of employees and % of workers covered by each benefit (permanent and other than permanent)
- GRI 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
  Matches in partOur reading
  Coverage by benefit shows who gets which benefit.
EI-1.C. Spending on measures towards well-being of employees and workers, as % of total revenue
- GRI 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
  RelatedOur reading
  Spend on well-being is the money side of the benefits GRI describes.
LI-1. Does the entity extend life insurance or a compensatory package in the event of death?
- GRI 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
  RelatedOur reading
  Life insurance for work-related death is a benefit.
LI-2. Measures to ensure statutory dues have been deducted and deposited by value chain partners
- GRI 414-2 Negative social impacts in the supply chain and actions taken
  RelatedOur reading
  Checking that value chain partners pay legal dues relates to social impacts in the supply chain.
BRSR CoreSpending on wellbeing measures, as % of total revenue
- GRI 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
  RelatedOur reading
  Spend on well-being relates to benefits for employees.
BRSR CoreTotal number of lost-time injuries
- GRI 403-9 Work-related injuries
  Matches in partOur reading
  Lost-time injuries are one type of work injury.
BRSR CoreLost Time Injury Frequency Rate (LTIFR), per one million person-hours worked
- GRI 403-9 Work-related injuries
  Matches in partOur reading
  The Lost Time Injury Frequency Rate (LTIFR) is close to GRI's injury rates, but the rules for counting differ.
BRSR CoreNumber of fatalities (as reported to the Factory Inspector)
- GRI 403-9 Work-related injuries
  Matches closelyOur reading
  Both report deaths from work injury.

Principle 4 · Stakeholder responsiveness5 items

EI-1. Process for identifying key stakeholder groups of the entity
- GRI 2-29 Approach to stakeholder engagement
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
EI-2. Stakeholder groups identified as key, and frequency of engagement
- GRI 3-1 Process to determine material topics
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 2-29 Approach to stakeholder engagement
  Matches in partPublished by GRI and BSE
  Linked by the official document. How often you engage is not named in GRI.
LI-1. Processes for consultation between stakeholders and the Board on economic, environmental, and social topics (or how delegated feedback reaches the Board)
- GRI 2-12 Role of the highest governance body in overseeing the management of impacts
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 2-13 Delegation of responsibility for managing impacts
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 2-29 Approach to stakeholder engagement
  Matches in partOur reading
  It is a form of stakeholder engagement.
LI-2. Is stakeholder consultation used to support identifying/managing environmental and social topics? If so, details of how inputs were incorporated
- GRI 3-1 Process to determine material topics
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 2-29 Approach to stakeholder engagement
  RelatedOur reading
  Consultation feeds how you manage topics.
LI-3. Instances of engagement with, and actions taken to address concerns of, vulnerable/marginalised stakeholder groups
- GRI 2-29 Approach to stakeholder engagement
  Matches closelyPublished by GRI and BSE
  Linked by the official document; its guidance covers vulnerable groups.
- GRI 413-1 Operations with local community engagement, impact assessments, and development programs
  Matches in partOur reading
  Engagement with vulnerable groups is local community engagement.

Principle 5 · Human rights20 items

EI-1. Employees/workers trained on human rights issues and policy(ies)
- GRI 2-24 Embedding policy commitments
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI does not ask for numbers trained.
- GRI 205-2 Communication and training about anti-corruption policies and procedures
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 403-5 Worker training on occupational health and safety
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 404-1 Average hours of training per year per employee
  Matches in partPublished by GRI and BSE
  GRI asks average hours, not the number trained.
- GRI 410-1 Security personnel trained in human rights policies or procedures
  Matches in partPublished by GRI and BSE
  Linked by the official document.
EI-2. Details of minimum wages paid to employees
- GRI 202-1 Ratios of standard entry level wage by gender compared to local minimum wage
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI is for entry-level wages only.
- GRI 405-2 Ratio of basic salary and remuneration of women to men
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI does not compare with minimum wage.
EI-3.A. Median remuneration / salary / wages, by gender, for the Board of Directors, key managerial personnel, other employees and workers
- GRI 2-19 Remuneration policies
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI covers top levels and pay parts, not the median.
- GRI 2-21 Annual total compensation ratio
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 405-2 Ratio of basic salary and remuneration of women to men
  Matches in partOur reading
  Both compare pay of women and men; BRSR gives median pay.
EI-4. Do you have a focal point (individual/committee) responsible for human rights impacts or issues caused/contributed to by the business?
- GRI 2-13 Delegation of responsibility for managing impacts
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 2-23 Policy commitments
  RelatedOur reading
  Responsibility supports the policy.
EI-5. Internal mechanisms to redress grievances related to human rights issues
- GRI 2-25 Processes to remediate negative impacts
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 2-26 Mechanisms for seeking advice and raising concerns
  Matches in partOur reading
  Channels let people raise concerns.
EI-6. Number of complaints made by employees and workers, by category
- GRI 406-1 Incidents of discrimination and corrective actions taken
  Matches in partPublished by GRI and BSE
  Linked by the official document for the discrimination and sexual harassment rows only.
- GRI 2-25 Processes to remediate negative impacts
  RelatedPublished by GRI and BSE
  The document says other complaint types can be reported under the remedy disclosure.
EI-8. Mechanisms to prevent adverse consequences to the complainant in discrimination and harassment cases
- GRI 2-25 Processes to remediate negative impacts
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 2-26 Mechanisms for seeking advice and raising concerns
  Matches in partOur reading
  Protecting people who raise concerns is part of speaking-up channels.
EI-9. Do human rights requirements form part of your business agreements and contracts?
- GRI 2-23 Policy commitments
  Matches in partPublished by GRI and BSE
  Linked by the official document. BRSR needs only a yes or no; GRI wants detail.
- GRI 2-24 Embedding policy commitments
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Use with GRI 414 as the document says.
- GRI 414-1 New suppliers that were screened using social criteria
  RelatedOur reading
  Contract terms are part of supplier screening.
EI-11. Corrective actions on significant risks/concerns from EI-10 assessments
- GRI 2-25 Processes to remediate negative impacts
  Matches in partOur reading
  Fixes after assessments are remediation.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Linked by the official document.
- GRI 408-1 Operations and suppliers at significant risk for incidents of child labor
  RelatedOur reading
  Covers child labour findings.
- GRI 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
  RelatedOur reading
  Covers forced labour findings.
LI-1. Business process modified/introduced as a result of addressing human rights grievances/complaints
- GRI 2-25 Processes to remediate negative impacts
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 2-24 Embedding policy commitments
  RelatedOur reading
  Shows the policy being put into practice.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Linked by the official document.
LI-2. Scope and coverage of any human rights due diligence conducted
- GRI 3-1 Process to determine material topics
  Matches in partPublished by GRI and BSE
  Linked by the official document, only if it is a material topic.
- GRI 3-3 Management of material topics
  Matches in partPublished by GRI and BSE
  Same condition.
- GRI 2-23 Policy commitments
  RelatedOur reading
  Due diligence puts the human rights commitment to work.
LI-4. Details on assessment of value chain partners on human rights
- GRI 408-1 Operations and suppliers at significant risk for incidents of child labor
  Matches in partOur reading
  Includes child labour.
- GRI 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
  Matches in partOur reading
  Includes forced labour.
- GRI 414-1 New suppliers that were screened using social criteria
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI focuses on new suppliers.
- GRI 414-2 Negative social impacts in the supply chain and actions taken
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Use with GRI 414 as the document says.
LI-5. Corrective actions on significant risks/concerns from value-chain human rights assessments
- GRI 414-2 Negative social impacts in the supply chain and actions taken
  Matches in partPublished by GRI and BSE
  Linked by the official document.
EI-3.B. Gross wages paid to females as % of total wages paid by the entity
- GRI 405-2 Ratio of basic salary and remuneration of women to men
  RelatedOur reading
  Women's share of wages relates to the pay ratio of women to men.
EI-7.A. Total complaints reported under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (POSH)
- GRI 406-1 Incidents of discrimination and corrective actions taken
  Matches in partOur reading
  Sexual harassment cases are a form of discrimination case.
EI-7.B. Complaints on POSH as a % of female employees / workers
- GRI 406-1 Incidents of discrimination and corrective actions taken
  RelatedOur reading
  Rate of cases relative to female staff.
EI-7.C. Complaints on POSH upheld
- GRI 406-1 Incidents of discrimination and corrective actions taken
  Matches in partOur reading
  Upheld cases are confirmed incidents.
EI-10. Assessments for the year (% of plants/offices assessed for human rights, incl. child/forced labour, sexual harassment, discrimination)
- GRI 406-1 Incidents of discrimination and corrective actions taken
  RelatedOur reading
  They include discrimination checks.
- GRI 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
  RelatedOur reading
  They include freedom of association risk.
- GRI 408-1 Operations and suppliers at significant risk for incidents of child labor
  RelatedOur reading
  Assessments include child labour risk.
- GRI 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
  RelatedOur reading
  They include forced labour risk.
BRSR CoreGross wages paid to females, as % of total wages
- GRI 405-2 Ratio of basic salary and remuneration of women to men
  RelatedOur reading
  Women's share of wages relates to the women to men pay ratio.
BRSR CoreTotal complaints on sexual harassment (POSH) reported
- GRI 406-1 Incidents of discrimination and corrective actions taken
  Matches in partOur reading
  Sexual harassment cases are a type of discrimination case.

Principle 6 · Environment49 items

EI-1. Total energy consumption (in joules or multiples), by source
- GRI 103-2 Energy consumption and self-generation within the organization
  Matches closelyOur reading
  Both report energy used within the organization, by source.
- GRI 302-1 Energy consumption within the organization
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
Energy intensity (EI-1, continued)
- GRI 103-4 Energy intensity ratio
  Matches closelyOur reading
  Both report energy per unit of output or turnover.
- GRI 302-3 Energy intensity
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
EI-2. Are any sites/facilities designated consumers (DCs) under the PAT scheme? If yes, were targets achieved — if not, remedial action taken
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  The document says there is no direct match but it can be covered by describing how you manage energy.
- GRI 302-4 Reduction of energy consumption
  RelatedOur reading
  The Perform, Achieve and Trade (PAT) scheme drives energy savings.
EI-3. Water withdrawal, by source
- GRI 303-3 Water withdrawal
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
Total volume of water consumption (in kilolitres)
- GRI 303-5 Water consumption
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
EI-4. Water discharged, by destination and treatment level
- GRI 303-4 Water discharge
  Matches closelyPublished by GRI and BSE
  Linked by the official document (in its older format this was a leadership question). GRI adds more detail.
EI-5. Has a Zero Liquid Discharge mechanism been implemented? If yes, coverage and implementation details
- GRI 303-1 Interactions with water as a shared resource
  RelatedPublished by GRI and BSE
  The document says it can be covered by the water-as-shared-resource disclosure.
- GRI 303-2 Management of water discharge-related impacts
  RelatedPublished by GRI and BSE
  The document says it can be covered by the discharge impacts disclosure.
- GRI 303-4 Water discharge
  RelatedOur reading
  It changes what is discharged.
EI-6. Air emissions (other than GHG) — NOx, SOx, particulate matter, etc.
- GRI 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
EI-7. GHG emissions (Scope 1 and Scope 2) and intensity
- GRI 102-5 Scope 1 GHG emissions
  Matches closelyOur reading
  Both report Scope 1 emissions.
- GRI 102-6 Scope 2 GHG emissions
  Matches closelyOur reading
  Both report Scope 2 emissions.
- GRI 305-1 Direct (Scope 1) GHG emissions
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 305-2 Energy indirect (Scope 2) GHG emissions
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
GHG emissions intensity, Scope 1 and Scope 2 (EI-7, continued)
- GRI 102-8 GHG emissions intensity ratio
  Matches closelyOur reading
  Both report emissions per unit of output or turnover.
- GRI 305-4 GHG emissions intensity
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
EI-8. Any project related to reducing GHG emissions? Details
- GRI 305-5 Reduction of GHG emissions
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 102-1 Transition plan for climate change mitigation
  Matches in partOur reading
  A project to cut emissions is part of a transition plan.
- GRI 102-4 GHG emissions reduction targets and progress
  RelatedOur reading
  Projects serve the reduction targets.
EI-9. Waste generated, by category (in metric tonnes)
- GRI 306-3 Waste generated
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI lets you choose how to split waste; BRSR sets the types.
For each category of waste generated, total waste recovered through recycling, re-using or other recovery operations (in metric tonnes)
- GRI 306-4 Waste diverted from disposal
  Matches closelyPublished by GRI and BSE
  Linked by the official document (summary table).
For each category of waste generated, total waste disposed by nature of disposal method (in metric tonnes)
- GRI 306-5 Waste directed to disposal
  Matches closelyPublished by GRI and BSE
  Linked by the official document (summary table).
EI-10. Waste management practices; strategy to reduce hazardous/toxic chemical use
- GRI 306-2 Management of significant waste-related impacts
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 306-1 Waste generation and significant waste-related impacts
  Matches in partOur reading
  BRSR includes how waste is created.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Linked by the official document.
EI-11. Operations/offices in or around ecologically sensitive areas (national parks, wildlife sanctuaries, wetlands, CRZ, etc.) requiring environmental clearances
- GRI 304-1 Operational sites in or next to protected areas and areas of high biodiversity value
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 101-5 Locations with biodiversity impacts
  Matches in partOur reading
  Both ask about sites in or near sensitive areas; GRI 101 also asks how far away and what kind of area.
EI-12. Environmental impact assessments of projects undertaken this financial year
- GRI 303-1 Interactions with water as a shared resource
  Matches in partPublished by GRI and BSE
  Linked by the official document for water impacts.
- GRI 413-1 Operations with local community engagement, impact assessments, and development programs
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI does not fully cover what an impact assessment holds.
- GRI 101-4 Identification of biodiversity impacts
  RelatedOur reading
  Impact assessments are one way to find where your biggest effects on nature are.
- GRI 304-2 Significant impacts of activities, products and services on biodiversity
  RelatedOur reading
  Environmental impact assessments look at nature impacts.
- GRI 413-2 Operations with significant actual and potential negative impacts on local communities
  RelatedOur reading
  They also reach community impacts.
EI-13. Is the entity compliant with the applicable environmental law, regulations and guidelines in India (Water Act, Air Act, Environment Protection Act and the rules under them)?
- GRI 2-27 Compliance with laws and regulations
  Matches closelyPublished by GRI and BSE
  Linked by the official document; GRI includes environmental laws.
EI-13. Compliant with applicable environmental law (Water Act, Air Act, Environment Protection Act, etc.)? If not, details of non-compliance
- GRI 2-27 Compliance with laws and regulations
  Matches closelyPublished by GRI and BSE
  Linked by the official document; GRI includes environmental laws.
LI-1. Water withdrawal, consumption, and discharge in areas of water stress (kilolitres)
- GRI 303-3 Water withdrawal
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 303-4 Water discharge
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 303-5 Water consumption
  Matches in partOur reading
  Same for consumption.
LI-2. Total Scope 3 emissions and intensity
- GRI 102-7 Scope 3 GHG emissions
  Matches closelyOur reading
  Both report Scope 3 emissions.
- GRI 305-3 Other indirect (Scope 3) GHG emissions
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 305-4 GHG emissions intensity
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 102-8 GHG emissions intensity ratio
  Matches in partOur reading
  BRSR also asks for the Scope 3 intensity.
LI-3. For ecologically sensitive areas reported at EI-11, significant direct/indirect biodiversity impact, with prevention and remediation activities
- GRI 304-2 Significant impacts of activities, products and services on biodiversity
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 304-3 Habitats protected or restored
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
- GRI 101-6 Direct drivers of biodiversity loss
  Matches in partOur reading
  Both ask about significant effects on nature; GRI 101 sorts them by what drives the loss.
- GRI 101-7 Changes to the state of biodiversity
  RelatedOur reading
  GRI 101 also asks how the condition of affected ecosystems changed.
LI-4. Specific initiatives or innovative technology used to improve resource efficiency or reduce emissions/effluent/waste impact, and outcomes
- GRI 103-5 Reduction in energy consumption
  Matches in partOur reading
  Efficiency projects can be the reason energy use fell.
- GRI 302-4 Reduction of energy consumption
  Matches in partOur reading
  Efficiency projects reduce energy use.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Linked by the official document.
- GRI 305-5 Reduction of GHG emissions
  RelatedOur reading
  They also cut emissions.
LI-6. Significant adverse environmental impact arising from the value chain, and mitigation/adaptation measures taken
- GRI 308-2 Negative environmental impacts in the supply chain and actions taken
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
LI-7. % of value chain partners (by value of business done) assessed for environmental impacts
- GRI 308-1 New suppliers that were screened using environmental criteria
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI separates new and existing suppliers.
- GRI 308-2 Negative environmental impacts in the supply chain and actions taken
  Matches in partPublished by GRI and BSE
  Linked by the official document.
Energy: has any independent assessment, evaluation or assurance been carried out by an external agency?
- GRI 2-5 External assurance
  RelatedOur reading
  External assurance of reported figures.
Water intensity (EI-3, continued)
- GRI 303-5 Water consumption
  RelatedOur reading
  Intensity is built from water consumption.
Water withdrawal and consumption: has any independent assessment, evaluation or assurance been carried out by an external agency?
- GRI 2-5 External assurance
  RelatedOur reading
  External assurance of reported figures.
Water discharge: has any independent assessment, evaluation or assurance been carried out by an external agency?
- GRI 2-5 External assurance
  RelatedOur reading
  External assurance of reported figures.
Air emissions: has any independent assessment, evaluation or assurance been carried out by an external agency?
- GRI 2-5 External assurance
  RelatedOur reading
  External assurance of reported figures.
GHG emissions: has any independent assessment, evaluation or assurance been carried out by an external agency?
- GRI 2-5 External assurance
  RelatedOur reading
  External assurance of reported figures.
Waste intensity (EI-9, continued)
- GRI 306-3 Waste generated
  RelatedOur reading
  Intensity is built from waste generated.
Waste: has any independent assessment, evaluation or assurance been carried out by an external agency?
- GRI 2-5 External assurance
  RelatedOur reading
  External assurance of reported figures.
LI-5. Does the entity have a business continuity and disaster management plan? Details or web link
- GRI 201-2 Financial implications and other risks and opportunities due to climate change
  RelatedOur reading
  Disaster planning relates to climate risk.
BRSR CoreTotal Scope 1 GHG emissions
- GRI 102-5 Scope 1 GHG emissions
  Matches closelyOur reading
  Both are total Scope 1 emissions.
- GRI 305-1 Direct (Scope 1) GHG emissions
  Matches closelyOur reading
  Both are total Scope 1 emissions.
BRSR CoreTotal Scope 2 GHG emissions
- GRI 102-6 Scope 2 GHG emissions
  Matches closelyOur reading
  Both are total Scope 2 emissions.
- GRI 305-2 Energy indirect (Scope 2) GHG emissions
  Matches closelyOur reading
  Both are total Scope 2 emissions.
BRSR CoreGHG emission intensity (Scope 1 + 2) per revenue, PPP-adjusted
- GRI 305-4 GHG emissions intensity
  Matches in partOur reading
  Emissions per revenue, adjusted for purchasing power (PPP); GRI lets you choose the base.
BRSR CoreGHG emission intensity (Scope 1 + 2) per unit output
- GRI 102-8 GHG emissions intensity ratio
  Matches closelyOur reading
  Emissions per unit of output.
- GRI 305-4 GHG emissions intensity
  Matches closelyOur reading
  Emissions per unit of output.
BRSR CoreTotal water consumption
- GRI 303-5 Water consumption
  Matches closelyOur reading
  Both are water consumed.
BRSR CoreWater consumption intensity per revenue, PPP-adjusted
- GRI 303-5 Water consumption
  RelatedOur reading
  Built from water consumption.
BRSR CoreTotal water discharged
- GRI 303-4 Water discharge
  Matches closelyOur reading
  Both are water discharged.
BRSR CoreTotal energy consumed
- GRI 103-2 Energy consumption and self-generation within the organization
  Matches closelyOur reading
  Both are total energy used within the organization.
- GRI 302-1 Energy consumption within the organization
  Matches closelyOur reading
  Both are total energy used.
BRSR Core% of energy consumed from renewable sources
- GRI 302-1 Energy consumption within the organization
  Matches in partOur reading
  GRI splits energy into renewable and non-renewable.
BRSR CoreEnergy intensity per revenue, PPP-adjusted
- GRI 302-3 Energy intensity
  Matches in partOur reading
  Energy per revenue, PPP-adjusted.
BRSR CoreEnergy intensity per unit output
- GRI 103-4 Energy intensity ratio
  Matches closelyOur reading
  Energy per unit of output.
- GRI 302-3 Energy intensity
  Matches closelyOur reading
  Energy per unit of output.
BRSR CoreTotal waste generated
- GRI 306-3 Waste generated
  Matches closelyOur reading
  Both are total waste generated.
BRSR CoreTotal waste recovered (recycled, re-used, or otherwise recovered)
- GRI 306-4 Waste diverted from disposal
  Matches closelyOur reading
  Both are waste recovered, not disposed.
BRSR CoreDisposed to landfill
- GRI 306-5 Waste directed to disposal
  Matches closelyOur reading
  Landfill is a disposal route GRI lists.
BRSR CoreDisposed via incineration
- GRI 306-5 Waste directed to disposal
  Matches closelyOur reading
  Incineration is a disposal route GRI lists.

Principle 7 · Public policy engagement4 items

EI-1.A. Number of affiliations with trade and industry chambers/associations
- GRI 2-28 Membership associations
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
EI-1.B. Top 10 trade/industry chambers or associations you're a member of or affiliated to
- GRI 2-28 Membership associations
  Matches closelyPublished by GRI and BSE
  Linked by the official document.
EI-2. Corrective action taken or underway on issues related to anti-competitive conduct, based on adverse orders from regulatory authorities
- GRI 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
  RelatedPublished by GRI and BSE
  The document says this disclosure could be relevant.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Use with GRI 206 as the document says.
LI-1. Details of public policy positions advocated by the entity
- GRI 2-28 Membership associations
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 415-1 Political contributions
  RelatedOur reading
  Policy advocacy is the other side of political activity.

Principle 8 · Inclusive growth12 items

EI-1. Details of Social Impact Assessments (SIA) of projects undertaken this financial year
- GRI 413-2 Operations with significant actual and potential negative impacts on local communities
  Matches in partOur reading
  They show significant impacts on communities.
- GRI 413-1 Operations with local community engagement, impact assessments, and development programs
  RelatedPublished by GRI and BSE
  The document says it can be covered by community impact assessments.
EI-2. Project(s) with ongoing Rehabilitation and Resettlement (R&R)
- GRI 411-1 Incidents of violations involving rights of indigenous peoples
  RelatedOur reading
  Resettlement can affect indigenous groups.
- GRI 413-1 Operations with local community engagement, impact assessments, and development programs
  RelatedPublished by GRI and BSE
  The document says it can be covered, though there is no direct match.
- GRI 413-2 Operations with significant actual and potential negative impacts on local communities
  RelatedPublished by GRI and BSE
  The document's remarks name resettlement as a community impact.
EI-3. Mechanisms to receive and redress grievances of the community
- GRI 2-25 Processes to remediate negative impacts
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 413-1 Operations with local community engagement, impact assessments, and development programs
  Matches in partPublished by GRI and BSE
  Linked by the official document.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Use with GRI 413 as the document says.
EI-4. % of input material (inputs to total inputs, by value) sourced from suppliers
- GRI 204-1 Proportion of spending on local suppliers
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI is about spend on local suppliers.
LI-1. Actions taken to mitigate negative social impacts identified in Social Impact Assessments (ref. EI-1)
- GRI 413-2 Operations with significant actual and potential negative impacts on local communities
  Matches in partOur reading
  Mitigation targets the negative community impacts found.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Linked by the official document.
- GRI 413-1 Operations with local community engagement, impact assessments, and development programs
  RelatedPublished by GRI and BSE
  Linked by the official document.
LI-2. CSR projects undertaken in government-designated aspirational districts
- GRI 203-1 Infrastructure investments and services supported
  Matches in partOur reading
  Corporate Social Responsibility (CSR) projects are community investments.
- GRI 413-1 Operations with local community engagement, impact assessments, and development programs
  RelatedPublished by GRI and BSE
  The document says it can be covered by community development programmes.
LI-3. Preferential procurement policy for suppliers from marginalised/vulnerable groups — which groups, and % of total procurement by value
- GRI 204-1 Proportion of spending on local suppliers
  RelatedPublished by GRI and BSE
  Same, with the procurement spend disclosure.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  The document says it can be covered, used with GRI 204.
LI-4. Benefits derived and shared from IP owned/acquired this year, based on traditional knowledge
- GRI 201-1 Direct economic value generated and distributed
  RelatedPublished by GRI and BSE
  The document says it can be covered by economic value reporting.
- GRI 411-1 Incidents of violations involving rights of indigenous peoples
  RelatedOur reading
  Traditional knowledge often belongs to indigenous groups.
LI-5. Corrective actions on adverse orders in IP disputes involving traditional knowledge
- GRI 411-1 Incidents of violations involving rights of indigenous peoples
  Matches in partOur reading
  Disputes on traditional knowledge may involve indigenous rights.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Linked by the official document, with any relevant material topic.
LI-6. Details of beneficiaries of CSR projects
- GRI 203-1 Infrastructure investments and services supported
  RelatedOur reading
  CSR beneficiaries show who gains from community spending.
- GRI 413-1 Operations with local community engagement, impact assessments, and development programs
  RelatedPublished by GRI and BSE
  The document says it can be covered by community development programmes.
EI-5. Job creation in smaller towns: wages paid to persons employed in each kind of place, as % of total wage cost
- GRI 203-2 Significant indirect economic impacts
  RelatedOur reading
  Jobs in smaller towns are an indirect economic impact.
BRSR CoreAs % of total purchases, by value
- GRI 204-1 Proportion of spending on local suppliers
  RelatedOur reading
  Buying from small suppliers is a procurement choice.

Principle 9 · Consumer value12 items

EI-1. Mechanisms to receive and respond to consumer complaints and feedback
- GRI 2-25 Processes to remediate negative impacts
  RelatedPublished by GRI and BSE
  The document says it can be covered under the remedy disclosure.
- GRI 2-26 Mechanisms for seeking advice and raising concerns
  RelatedOur reading
  Consumer channels are a way to raise concerns.
EI-2. Turnover of products and/or services that carry information about the following, as a % of turnover from all products/services
- GRI 417-1 Requirements for product and service information and labeling
  Matches in partPublished by GRI and BSE
  Linked by the official document. BRSR asks for the share of turnover.
EI-3. Number of consumer complaints, by category
- GRI 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
  Matches in partPublished by GRI and BSE
  Linked by the official document for data privacy. GRI has nothing on unfair or restrictive trade practice complaints.
- GRI 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
  RelatedOur reading
  So are safety complaints.
- GRI 417-2 Incidents of non-compliance concerning product and service information and labeling
  RelatedOur reading
  Labelling complaints are another.
EI-4. Details of product recalls on account of safety issues
- GRI 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
  RelatedPublished by GRI and BSE
  The document says it can be covered by safety non-compliance incidents.
EI-5. Do you have a cyber security / data privacy framework or policy?
- GRI 2-23 Policy commitments
  RelatedPublished by GRI and BSE
  The document says it can be covered. BRSR needs only yes or no.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Use with GRI 418 as the document says.
- GRI 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
  RelatedOur reading
  A privacy policy aims to prevent privacy breaches.
EI-6. Corrective actions on advertising, delivery of essential services, cybersecurity/data privacy, recall reoccurrence, or regulatory penalties
- GRI 417-3 Incidents of non-compliance concerning marketing communications
  Matches in partOur reading
  Advertising fixes relate to marketing non-compliance.
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Linked by the official document, with any relevant material topic.
- GRI 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
  RelatedOur reading
  Service safety fixes.
- GRI 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
  RelatedOur reading
  Data privacy fixes.
EI-7. Data breaches — number, % involving personally identifiable information, and impact (if any)
- GRI 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI does not ask the share involving personal data.
LI-1. Channels/platforms where information on products and services can be accessed (web link, if available)
- GRI 2-6 Activities, value chain and other business relationships
  RelatedPublished by GRI and BSE
  The document says it can be covered by describing your products and markets.
- GRI 417-1 Requirements for product and service information and labeling
  RelatedOur reading
  Where product information is shown.
LI-2. Steps taken to inform and educate consumers about safe and responsible usage of products/services
- GRI 3-3 Management of material topics
  RelatedPublished by GRI and BSE
  Linked by the official document, used with GRI 417.
- GRI 416-1 Assessment of the health and safety impacts of product and service categories
  RelatedOur reading
  Teaching safe use lowers product safety risk.
- GRI 417-1 Requirements for product and service information and labeling
  RelatedOur reading
  It is product information.
LI-4. Does the entity display product information beyond what's legally mandated? Any consumer satisfaction survey carried out?
- GRI 417-1 Requirements for product and service information and labeling
  Matches in partPublished by GRI and BSE
  Linked by the official document. GRI does not cover the consumer survey part.
BRSR CoreData breaches/cyber-security events involving customer data
- GRI 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
  Matches in partOur reading
  Customer data breaches are what GRI counts.
BRSR CoreCustomer-data breaches, as % of total breaches
- GRI 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
  Matches in partOur reading
  Share of customer-data breaches among all breaches.