| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 01-04-2025 | 31-03-2026 | Acc Limited | L26940GJ1936PLC149771 | Manufacturing | Industrials | Water management | Risk and Opportunity | Risk Water being a shared resource it is essential for business to use it in a responsible way. The risks can be conflicts with local communities and stakeholders over water rights and usage potential water scarcity or quality issues due to overextraction or pollution and regulatory constraints on water abstraction permits or discharge standards. Opportunity By demonstrating commitment to conserving water resources we can build stronger relationships with local communities and government. This will help us in securing and maintaining social licenses to operate especially in waterstressed regions. In future the company may qualify for government incentives aimed at promoting water conservation and sustainability initiatives. | We have been investing in rainwater harvesting initiatives, restoring village ponds, construction of check dams, water conservation at closed mines and groundwater recharge for a long time to mitigate the risk. As a result, the company is now water positive. The company uses more than 50% of its water requirements in cement manufacturing from harvested rainwater. | Positive Implications | |
| 01-04-2025 | 31-03-2026 | Jsw Energy Limited | L74999MH1994PLC077041 | Generation, Transmission and Trading Of Renewable and Thermal Power | Utilities | Economic Performance | Opportunity | Proactive identification and response to evolving demand dynamics in domestic and export markets enable the Company to meet operational guidance optimize capacity utilization and strengthen competitiveness. | We are committed to strengthening economic performance through product diversification, increased focus on value added products, and integration of sustainable practices that enhance efficiency, resilience, and long term growth. |
Securities and Exchange Board of India. BRSR_GD: 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
Reporting Principle (General Disclosures): Material responsible business conduct issues The dataset contains year- and company-wise observations, along with Corporate Identification Number (CIN), on material responsible business conduct issues identified by the top 1,000 companies listed by market capitalization in their Business Responsibility and Sustainability Reporting (BRSR). For each identi...
| Positive Implications |
| 01-04-2025 | 31-03-2026 | Jsw Energy Limited | L74999MH1994PLC077041 | Generation, Transmission and Trading Of Renewable and Thermal Power | Utilities | Water Management | Risk | Power generation is highly waterintensive particularly for thermoelectric plants that use large quantities for cooling. Improper effluent management can harm ecosystems freshwater quality and community wellbeing. Effective water management involves careful planning efficient distribution optimal use wastewater recycling and minimizing freshwater consumption which is crucial in waterscarce regions due to potential constraints and price volatility | We pursue efficient water management through optimization of water use, increased recycling and reuse, deployment of water efficient technologies, and engagement with stakeholders to strengthen long term water security and operational resilience. | Positive Implications |
| 01-04-2025 | 31-03-2026 | Jyothy Labs Limited | L24240MH1992PLC128651 | Manufacturing and trading of FMCG products and laundry and drycleaning services | Consumer Services | Water consumption | Risk | As water is a limited resource it presents a potential threat to the Companys business operations. Also poor management of waste water can lead to noncompliance with legal requirements leading to penalties fines etc. besides demeaning image of the Company. | The Company has initiated pilot programs to decrease the consumption of raw water during the manufacturing process, and all its facilities have efficient water recycling and wastewater treatment systems. The Company also aims to implement zero liquid discharge (ZLD) facilities at all its plants in near future. The Company has also adopted Water Stewardship Policy to promote water conservation. | Positive Implications |
| 01-04-2025 | 31-03-2026 | Jsw Steel Limited | L27102MH1994PLC152925 | Manufacture of Iron and Steel | Metals and Mining | Air emissions and air quality management | Risk | Air emissions and air quality management represent an inherent risk associated with industrial operations as emissions may arise even when processes are well controlled. Maintaining emissions within statutory limits is critical as exceedances could result in regulatory action community impact and reputational consequences. | We are committed to preventing, abating, and mitigating air emissions through dedicated policies addressing both point and non point source emissions. Annual emission targets are established and performance is monitored on a monthly basis. Best Available Technologies are deployed across operations to continuously manage emissions and improve air quality performance | Negative Implications |
| 01-04-2025 | 31-03-2026 | Jupiter Life Line Hospitals Limited | L85100MH2002PLC137908 | Hospital and Medical Care (Health Care Services) | Health Care Providers | Availability of skilled workforce | Risk | Maintaining and retaining skilled healthcare professionals is essential for delivering quality care improving operational efficiency and ensuring patient satisfaction. | Employee value proposition Investment in continuous education and career development Strong focus on employee engagement | Negative Implications |
| 01-04-2025 | 31-03-2026 | Jsw Steel Limited | L27102MH1994PLC152925 | Manufacture of Iron and Steel | Metals and Mining | Waste management and Circular economy | Risk and Opportunity | Solid waste generation and disposal present material environmental and compliance risks if not managed appropriately with potential impacts including environmental degradation greenhouse gas emissions and ecosystem harm. At the same time adoption of circular economy principles provides opportunities to enhance resource efficiency reduce environmental footprint and create long term operational and economic value. | The Company follows an integrated waste management strategy covering both hazardous and non hazardous waste generated during steelmaking. Circularity principles are applied to move away from a linear use and dispose model towards a circular approach. Waste management is guided by a widely accepted hierarchy of preventreuserecycledispose, ensuring environmental protection, social responsibility, and commercial viability. | Negative Implications |
| 01-04-2025 | 31-03-2026 | Jsw Energy Limited | L74999MH1994PLC077041 | Generation, Transmission and Trading Of Renewable and Thermal Power | Utilities | Occupational Health and Safety | Risk and Opportunity | We aspire to achieve zero harm across all our operations. Occupational Health & Safety is a core value of the Group and is critical to protecting human life ensuring operational continuity maintaining workforce morale and meeting regulatory expectations. Any failure can lead to serious human legal reputational and operational consequences while strong safety performance creates long term value. | We are committed to providing a safe and healthy working environment for employees, contractors, visitors, and communities. Robust safety systems are implemented across operations, supported by digital tools, real time data monitoring, shared responsibility frameworks, and strong governance oversight. Senior management and plant leadership assume accountability for implementation, review, and continuous improvement of safety policies, procedures, and controls | Negative Implications |
| 01-04-2025 | 31-03-2026 | Jk Cement Limited | L17229UP1994PLC017199 | Manufacturing | Industrials | Labour Management | Risk | Cement operations involve highrisk environments; strong labour management ensures workforce wellbeing productivity and regulatory compliance. | Managing worker relations including health and safety, fair pay, and grievance mechanisms | Negative Implications |
| 01-04-2025 | 31-03-2026 | Jsw Steel Limited | L27102MH1994PLC152925 | Manufacture of Iron and Steel | Metals and Mining | Investment in clean technology and environmentally friendly products along with Digitalisation and automation | Opportunity | Investment in cleaner and greener technologies along with digitalization and automation supports long term sustainability decarbonization and operational excellence. Adoption of advanced technologies enables efficiency gains resilience and enhanced competitiveness in a rapidly evolving industrial landscape | We invest in clean and environmentally friendly technologies and sustainable product development to reduce environmental impact and improve resource efficiency. Digitalization and automation are core to our strategy, with continuous upgradation of systems and processes aligned with Industry 4.0 to enhance operational performance, decision making, and innovation | Positive Implications |
