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

Canonical: https://senseible.earth/answers/brsr-material-esg-issues-table-risk-or-opportunity

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](https://senseible.earth/answers/brsr-essential-vs-leadership-indicators)
- [BRSR data for suppliers](https://senseible.earth/answers/brsr-value-chain-data-request-msme-supplier)
- [BRSR reporting](https://senseible.earth/brsr-reporting)

Sources: [SEBI, BRSR format (Annexure II, updated July 2023)](https://www.sebi.gov.in/sebi_data/commondocs/jul-2023/Annexure_II-Updated-BRSR_p.PDF)

Last reviewed 2026-11-03.