What is the POSH Act, 2013?

The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 is the Indian law that requires employers to prevent sexual harassment, set up a complaint mechanism and redress complaints in a fair and time-bound manner.

Is an Internal Committee mandatory?

Yes. Under Section 4 of the POSH Act, 2013, every employer with 10 or more employees must constitute an Internal Committee (IC) at each office or branch. Workplaces with fewer than 10 employees are covered by the Local Committee set up by the District Officer.

What is the time limit to file a complaint?

A complaint should be made in writing within 3 months of the incident (or of the last incident in a series). The committee can extend this by another 3 months if circumstances prevented the woman from filing earlier.

How long does a POSH inquiry take?

The Internal Committee must complete its inquiry within 90 days of receiving the complaint and share its report with the employer within 10 days of completing it. The employer must act on the recommendations within 60 days.

Can Poshaw help my organisation comply?

Yes. From policy drafting and IC formation to training and annual reports, we provide end-to-end POSH compliance support. Contact us for a free consultation.

BRSR Reporting & POSH Law Disclosures: What to Know for FY 2024–25

As Indian enterprises increasingly align with global Environmental, Social, and Governance (ESG) benchmarks, regulatory bodies are tightening reporting mechanisms to mirror real social impact.

Under the Securities and Exchange Board of India (SEBI) framework, mandatory disclosures under the Business Responsibility and Sustainability Reporting (BRSR) format now feature explicit integration with the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (POSH Law).

For compliance officers, HR leaders, and legal teams preparing corporate disclosures for FY 2024–25, understanding this nexus between ESG reporting and POSH compliance is critical.

What is BRSR Reporting?

Introduced by SEBI to replace the earlier Business Responsibility Report (BRR), BRSR mandates the top 1,000 listed entities by market capitalization in India to quantitatively and qualitatively report on their ESG performance.

BRSR establishes standardized reporting across 9 core principles outlined in the National Guidelines for Responsible Business Conduct (NGRBC).

The Connection: How BRSR Intersects with POSH Law

BRSR treats workplace safety, gender inclusivity, and human rights as core governance pillars rather than mere administrative checkboxes. Under Principle 5 (Respecting and Promoting Human Rights) and Principle 3 (Employee Well-being), entities must provide transparent data regarding workplace harassment redressal.

Key POSH Disclosures Required in BRSR Filings

When filing for FY 2024–25, organizations must disclose explicit statistics concerning workplace sexual harassment complaints:

Complaints Filed: Total number of sexual harassment complaints received during the financial year.
Complaints Pending: Number of complaints pending resolution at the close of the financial year.
Turnaround & Resolution: Proportion of complaints resolved within the statutory 90-day inquiry window.
Preventative Action: Details on corrective measures taken by the organization post-investigation.
Awareness & Training: Percentage of total workforce (permanent employees, temporary workers, and contractors) covered under POSH awareness workshops.

Why Integrated POSH and BRSR Reporting Matters

Integrating POSH compliance into BRSR filings moves legal adherence into the spotlight of investor scrutiny and brand reputation:

Investor Confidence: Institutional investors evaluate ESG metrics heavily before allocating capital. Transparent POSH metrics signify strong internal governance.
Audit Trail & Integrity: Misalignment between statutory POSH reports submitted to local authorities and data published in the BRSR can lead to regulatory red flags.
Workplace Culture: Demonstrating a zero-tolerance policy backed by swift redressal turnaround builds long-term employer brand equity.

Best Practices for HR & Legal Teams for FY 2024–25

Reconcile IC Records Early: Ensure the Internal Committee’s annual metrics align precisely with the numbers submitted in the BRSR framework.
Track Training Coverage Data: Document attendance numbers for both permanent employees and contractual staff during POSH awareness sessions.
Monitor Inquiry Timelines: Ensure pending complaints do not exceed the statutory 90-day inquiry window to avoid negative disclosure metrics.

Key Takeaway for Listed Entities

POSH compliance is no longer just an internal HR matter—it is a public ESG metric. Preparing early for FY 2024–25 ensures your corporate disclosures reflect a safe, compliant, and legally resilient organization.

Avoid ESG Red Flags: Reconcile Your POSH Metrics with Poshaw LLP

A mismatch between your IC annual report and your public BRSR disclosure can invite regulatory scrutiny and damage institutional investor trust. Are your internal records audit-ready for FY 2024–25?

Poshaw LLP provides end-to-end support for listed entities and corporate leadership. From auditing inquiry timelines to delivering certified workforce training sessions that boost your ESG compliance metrics, we ensure your filings are 100% accurate and legal-proof.

Ensure your corporate governance standards stand up to investor scrutiny. Reach out to our ESG & POSH compliance specialists today to review your reporting data before filing season begins.

Connect with our Compliance Team:

Call Us Directly: +91 9773831359 | +91 9999415757
Email: Info@poshaw.in
Head Office: A2/56 Hastsal Road, Uttam Nagar, New Delhi - 110059

BRSR Reporting and POSH Law Disclosures: What You Need to Know for FY 2024–25