How do I fill the BRSR job creation in smaller towns table?

Question

Accepted Answer

Principle 8, essential indicator 5 of the Business Responsibility and Sustainability Report (BRSR) asks for wages paid to people employed in rural, semi-urban, urban and metropolitan locations, each as a percentage of total wage cost. It includes permanent, non-permanent and contract staff, and the place is classified under the Reserve Bank of India (RBI) system. "Job creation in smaller towns: disclose wages paid to persons employed (including employees or workers employed on a permanent or non-permanent / on contract basis) in the following locations, as % of total wage cost." The rows are rural, semi-urban, urban and metropolitan, for the current and the previous financial year. The note says the place is to be categorised as per the RBI Classification System. List every site where wages are paid: plants, depots, offices. Put each site in one of the four RBI categories. Add the wage cost of each category. Divide each category by total wage cost. The four shares should add to 100%. The March 2025 circular from the Securities and Exchange Board of India (SEBI) names job creation in small towns among the new indicators chosen for assessment or assurance, for the Indian and emerging market context. The format says contract staff are included. It does not say whether the labour contractor's invoice or the contractor's own payroll is the figure to use. Pick one and say so in a remark. The text we checked does not list which towns fall in which RBI category, so use the RBI classification of the place where the site stands.

How do I fill the BRSR job creation in smaller towns table?

What the format asks

How the percentage is built

Why it appears in BRSR Core as well

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