The dataset contains year- and company-wise, along with corporate identification number (CIN), compiled data on the different types of material issued identified in the top 1000 companies listed by market capitalization in the Business Responsibility and Sustainability Reporting (BRSR). Along with material issues identified, the data covered in the dataset also includes whether the issues are a ri...
| start_date | end_date | company_name | cin_number | main_business_activity | sector | material_issue_identified | risk_or_opportunity | rationale_for_opportunity_or_risk | risk_approach_to_adopt_or_mitigate | financial_implication_due_to_risk_or_opportunity | note |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 01-01-2025 | 31-12-2025 | Abb India Limited | L32202KA1949PLC032923 | Electrification (EL) | Industrials | Climate change | Risk and Opportunity | Climate change presents transition and physical risks through evolving climate regulations carbon pricing and extreme weather events that may affect operations and supply chains.At the same time ABB Indias electrification automation and digital technologies enable customers to improve energy efficiency and reduce emissions creating opportunities in the transition to a lowcarbon economy. | Implementation of science-based climate targets, increasing renewable electricity (RE100), improving energy productivity (EP100), electrifying mobility (EV100), and strengthening climate-resilient operations and supply chains. | Positive Implications | |
| 01-01-2025 | 31-12-2025 | Abb India Limited | L32202KA1949PLC032923 | Electrification (EL) | Industrials | Resource use and circular economy | Risk and Opportunity | Escalating material costs and increasing scarcity of various resources including energy and water directly impact operational costs and business continuity reinforcing the need for improved material efficiency and circular business models. | ABB India addresses this risk through enhanced material and energy efficiency, renewable energy adoption, circular product design, waste reduction, and supplier engagement to improve resource resilience and cost stability. | Positive Implications | |
| 01-01-2025 | 31-12-2025 | Abb India Limited | L32202KA1949PLC032923 | Electrification (EL) | Industrials | Own employees | Risk and Opportunity | ABB Indias growth and technological innovation depend on attracting developing and retaining skilled talent while ensuring safe and healthy workplaces. Strong employee engagement diversity wellbeing and occupational safety practices support productivity innovation and operational continuity.Conversely unsafe working conditions or inadequate workforce management may lead to injuries talent attrition operational disruptions and regulatory noncompliance. | Continuous learning and capability development programs, inclusive workplace policies, employee engagement initiatives, flexible work practices, leadership development, and implementation of robust health and safety management systems including regular risk assessments, safety training, contractor safety management, and proactive monitoring of safety performance. | Positive Implications | |
| 01-01-2025 | 31-12-2025 | Abb India Limited | L32202KA1949PLC032923 | Electrification (EL) | Industrials | Workers in the value chain | Risk and Opportunity | ABB India relies on a diverse supplier network across multiple regions. Failure to uphold human rights labour standards and responsible environmental and ethical practices within the supply chain can result in legal reputational and operational risks while adversely affecting workers and communities. At the same time responsible sourcing practices strengthen supply chain resilience transparency and longterm sustainability. | Implementation of the Supplier Code of Conduct aligned with international human rights frameworks, supplier due diligence, sustainability assessments, risk-based audits, grievance mechanisms, corrective action plans, and supplier engagement through initiatives such as the Supplier Sustainability & Business Management (SSBM) program. | Negative Implications | |
| 01-01-2025 | 31-12-2025 | Abb India Limited | L32202KA1949PLC032923 | Electrification (EL) | Industrials | Consumers and end-users | Risk and Opportunity | Increasing digitalization of industrial technologies and connected solutions exposes operations and customers to cybersecurity risks while strong cybersecurity capabilities support secure digital offerings. | Implementation of robust cybersecurity governance, strong IT security controls, continuous monitoring, vulnerability assessments, regulatory compliance, and employee awareness programs. | Negative Implications | |
| 01-01-2025 | 31-12-2025 | Abb India Limited | L32202KA1949PLC032923 | Electrification (EL) | Industrials | Business conduct | Risk | Ethical lapses corruption or noncompliance with laws and regulations can result in financial penalties reputational damage and loss of stakeholder trust. | Implementation of ABB Code of Conduct, anticorruption policies, compliance monitoring, whistleblower mechanisms, employee training programs, and regular internal audits. | Negative Implications | |
| 01-01-2025 | 31-12-2025 | Abb India Limited | L32202KA1949PLC032923 | Electrification (EL) | Industrials | Affected communities | Risk and Opportunity | ABB Indias operations interact with local communities through employment infrastructure development and economic contributions. Responsible engagement strengthens the social license to operate. | Community engagement initiatives, local development and CSR programs, stakeholder dialogue, and monitoring of social impacts around operational sites. | Positive Implications | |
| 01-01-2025 | 31-12-2025 | CIE Automotive India Limited | L27100PN1999PLC245720 | Manufacturing | Industrials | Geopolitical Events | Risk and Opportunity | The United States had imposed a tariff of 25% on Indian goods & services in some cases a further punitive tariff of 25% was applied. These tariffs were putting India at a disadvantage visavis countries like China & Vietnam who are major exporters of auto parts. Under the proposed trade deal with US Indian exports would be levied a tariff of 18%. It is suggested that some auto part categories may be put under zero tariff but details are awaited. This will help The United States had imposed a tariff of 25% on Indian goods & services in some cases a further punitive tariff of 25% was applied. These tariffs were putting India at a disadvantage visavis countries like China & Vietnam who are major exporters of auto parts. Under the proposed trade deal with US Indian exports would be levied a tariff of 18%. It is suggested that some auto part categories may be put under zero tariff but details are awaited. This will help exports of Indian automotive components to be competitive in the large US market. The deal is yet to be signed and some risk can be assumed on the signing. The free trade agreement with Europe which is being finalised while not providing any direct benefits to auto component exports makes the trade relations with Europe more stable and encouraging of exports. While uncertainty in trade relations is being lessened through these trade agreements the global security situation continues to be difficult with geopolitical tensions and wars ongoing across the world. | Existing orders from US were not adversely affected but the high tariffs would have impacted future orders. With the proposed trade deal, the Company will proceed to strengthen its relationship with US customers. With the changing geopolitical scenario, it is important to keep an eye on the evolving trade and security situation. While the Company will continue to explore export opportunities, the focus on the domestic market will continue irrespective of how exports evolve. | Positive Implications | |
| 01-01-2025 | 31-12-2025 | CIE Automotive India Limited | L27100PN1999PLC245720 | Manufacturing | Industrials | Attracting and retaining talent | Risk | Attracting and retaining skilled talent is a material strategic risk. Ongoing skills shortages increased competition for critical capabilities and changing workforce expectations heighten the risk of capability gaps and workforce instability. The risk may result in increased costs reduced productivity and can directly influence on operational effectiveness leadership succession of the Company and make it difficult to achieve the Companys target. This highlights the need for a unified training and promotion plan to enhance workforce capabilities support employee development and enable delivery of the Companys longterm strategic objectives. | The Company has recognized attracting and retaining talent as a key human capital priority and adopting a structured approach aligned with long-term business objectives. Respective divisions Plant Head along with Plant HR Head periodically access the risk of talent attrition, especially in critical positions, and take appropriate actions to retain key personnel and ensure succession planning. The career development programs for employees through Individual Development Action Plans (IDAPs), Company is focusing on upskilling the workforce and creating internal career progression opportunities for employees. Employees at Senior Manager level and above trained as Coaches are actively delivering coaching and supporting employees in their Individual Development and Advancement Plans (IDAPs). To grow future leaders management is providing intensive training to high-potential employees under global talent development programme Ulysses. Succession planning is an ongoing process in the organization to retain the key talent. Through annual campus recruitment, the Company is onboarding young talent as Graduate Engineers, strengthening the workforce pipeline. The organization has in place a Diversity, Equity and Inclusion Conceptual model and following the set targets for Gender, Generation, Functional and Multicultural Diversity. The Company emphasizes structured recognition practices and a defined Leadership Competency Model to support a performance-oriented culture and strengthen employee well-being | Negative Implications | |
| 01-01-2025 | 31-12-2025 | CIE Automotive India Limited | L27100PN1999PLC245720 | Manufacturing | Industrials | Human Capital for Companys growth | Risk and Opportunity | In achieving Companys strategic objectives attracting developing and retaining skilled employees is critical. Attrition or skill gaps in critical roles may impact production continuity and customer commitments. At the same time a stable and skilled workforce presents opportunities to improve productivity optimize costs and ensure business continuity | The Company is undertaking structured manpower planning across plant locations. Skill-based recruitment, including ongoing campus hiring of Graduate Engineers, is undertaken to build a sustainable talent pipeline and support workforce capability requirements. Succession planning for critical and technical roles is implemented to support talent retention and ensure continuity. Structured employee career progression activities like Individual Development Action Plan, recognition practices, and employee well-being initiatives such as Metal Health Awareness program are implemented. | Negative Implications |
Securities and Exchange Board of India. BRSR: Year- and Company-wise Types of Issues Identified, along with Brief on Resultant Positive or Negative Implications [Data set]. Dataful. https://dataful.in/datasets/19720
