𝐏𝐫𝐨𝐟𝐢𝐭 𝐢𝐬 𝐠𝐨𝐨𝐝. 𝐁𝐮𝐭 𝐡𝐨𝐰 𝐲𝐨𝐮 𝐦𝐚𝐤𝐞 𝐭𝐡𝐚𝐭 𝐩𝐫𝐨𝐟𝐢𝐭 𝐦𝐚𝐭𝐭𝐞𝐫𝐬 𝐞𝐯𝐞𝐧 𝐦𝐨𝐫𝐞.

Let's talk about a term that's been buzzing in Indian corporate corridors lately, 𝐁𝐑𝐒𝐑.

𝐖𝐡𝐚𝐭 𝐢𝐬 𝐁𝐑𝐒𝐑?

It stands for 𝑩𝒖𝒔𝒊𝒏𝒆𝒔𝒔 𝑹𝒆𝒔𝒑𝒐𝒏𝒔𝒊𝒃𝒊𝒍𝒊𝒕𝒚 𝒂𝒏𝒅 𝑺𝒖𝒔𝒕𝒂𝒊𝒏𝒂𝒃𝒊𝒍𝒊𝒕𝒚 𝑹𝒆𝒑𝒐𝒓𝒕𝒊𝒏𝒈.

Think of it as a "Report Card" for companies but instead of grading them on how much money they made (Revenue/Profit), it grades them on how responsible they were while making that money.

It was introduced by SEBI to replace the older, vaguer reporting format called BRR.

𝑻𝒉𝒆 𝑩𝒊𝒈 𝑺𝒉𝒊𝒇𝒕: 𝑾𝒉𝒚 𝑪𝒉𝒂𝒏𝒈𝒆?

Previously, sustainability reporting was often vague. 𝐁𝐑𝐒𝐑 changes that by making data measurable and mandatory. It asks the hard questions:

• How much water did you consume?

• What is your gender diversity ratio?

• How much waste did you send to the landfill vs. recycle?

• Are your employees paid minimum wage?

It moves us from "We love the planet" (vague) to "We reduced Scope 1 emissions by 12% this year" (concrete).

𝐇𝐨𝐰 𝐃𝐨𝐞𝐬 𝐢𝐭 𝐖𝐨𝐫𝐤?

The report is standardized so you can actually compare two companies side-by-side. It is divided into three sections:

1. 𝐆𝐞𝐧𝐞𝐫𝐚𝐥 𝐃𝐢𝐬𝐜𝐥𝐨𝐬𝐮𝐫𝐞𝐬: Basic info about the company (products, location, employee count).

2. 𝐌𝐚𝐧𝐚𝐠𝐞𝐦𝐞𝐧𝐭 & 𝐏𝐫𝐨𝐜𝐞𝐬𝐬: Does the company actually have policies in place? Do the Directors care about ESG?

3. 𝐏𝐫𝐢𝐧𝐜𝐢𝐩𝐥𝐞-𝐰𝐢𝐬𝐞 𝐏𝐞𝐫𝐟𝐨𝐫𝐦𝐚𝐧𝐜𝐞: This is the meat of the report. It tracks performance across 9 Principles (ranging from ethics and employee well-being to environmental protection and customer value).

𝐄𝐬𝐬𝐞𝐧𝐭𝐢𝐚𝐥 𝐯𝐬. 𝐋𝐞𝐚𝐝𝐞𝐫𝐬𝐡𝐢𝐩

SEBI split the questions into two buckets:

• 𝐄𝐬𝐬𝐞𝐧𝐭𝐢𝐚𝐥 𝐈𝐧𝐝𝐢𝐜𝐚𝐭𝐨𝐫𝐬 (𝐌𝐚𝐧𝐝𝐚𝐭𝐨𝐫𝐲): Data every company must provide (e.g., energy intensity, training hours).

• 𝐋𝐞𝐚𝐝𝐞𝐫𝐬𝐡𝐢𝐩 𝐈𝐧𝐝𝐢𝐜𝐚𝐭𝐨𝐫𝐬 (𝐕𝐨𝐥𝐮𝐧𝐭𝐚𝐫𝐲): Advanced data for companies trying to be industry leaders (e.g., Scope 3 emissions, life cycle assessments).

𝐖𝐡𝐲 𝐒𝐡𝐨𝐮𝐥𝐝 𝐘𝐨𝐮 𝐂𝐚𝐫𝐞?

Even if you aren't a sustainability officer, this affects you.

• As an Employee: You can check a company's safety and inclusion records before joining.

• As an Investor: You can see if a company is future-proof or at risk of climate regulations.

• As a Consumer. You can see if your favorite brand is actually ethical or just "greenwashing."

For a long time, businesses operated with the mindset that financial capital was the only resource that mattered. 𝐁𝐑𝐒𝐑 is a recognition that Natural Capital (the environment) and Human Capital (people) are just as expensive and exhaustible.

𝐑𝐞𝐚𝐜𝐡 𝐨𝐮𝐭 𝐭𝐨 𝐮𝐬 𝐚𝐭 C² (Csquare) 𝐭𝐨 𝐥𝐞𝐚𝐫𝐧 𝐦𝐨𝐫𝐞!

🌐 𝐜𝐬𝐪𝐮𝐚𝐫𝐞𝐜𝐚𝐫𝐛𝐨𝐧.𝐜𝐨𝐦

✉️ 𝐢𝐧𝐟𝐨@𝐜𝐬𝐪𝐮𝐚𝐫𝐞.𝐜𝐨.𝐢𝐧