How do we fill the BRSR table of material responsible business conduct issues?

List each environmental or social issue that matters to your business, mark it risk or opportunity (R/O), give your reason, and for a risk say how you adapt or reduce it. Then state the financial implication, positive or negative. This is Section A, question 26.

Most BRSR questions ask for a number. This one asks for a judgement

Question 26 is a table with one row per material issue. Nothing in it can be copied from a bill, so the rows need a short internal discussion before anyone types.

The six columns

1. Serial number.
2. Material issue identified.
3. Risk or opportunity (R/O).
4. Rationale for identifying the risk or opportunity.
5. For a risk only: the approach to adapt or mitigate it.
6. Financial implications of the risk or opportunity, indicating whether positive or negative.

How to pick the rows

• Take issues that touch both environment or social matters and the business: fuel and power cost, water, waste, worker safety, customer data requests.
• Mark each R or O. An issue can appear twice, once as each.
• Keep to issues you can explain in two lines. Ten honest rows read better than thirty vague ones.

The mitigation column is for risks only

An opportunity row leaves the approach column empty. A risk row without an approach looks unfinished.

Example rows for a foundry (made-up)

• 1. Grid electricity cost for melting. R. Induction furnaces run on grid power. Approach: shift melting to off-peak hours and track kWh per tonne. Financial implication: negative, higher cost per tonne.
• 2. Buyers asking for product footprints. O. Export customers now request them. Approach column left empty. Financial implication: positive, better chance of keeping the order.
• 3. Furnace shed heat in summer. R. Affects worker safety and output. Approach: natural ventilators and shift timing. Financial implication: negative, lost output hours.

Example only. Your rows come from your own review of what matters.

What Senseible does here

Senseible turns a company's fuel, power and freight bills into dated emission and energy records, so the issue rows that depend on energy cost or emissions can cite real totals.

• Essential and leadership indicators
• BRSR data for suppliers
• BRSR reporting

Sources: SEBI, BRSR format (Annexure II, updated July 2023)

Last reviewed 2026-11-03.