The 8 Hidden Obstacles in BRSR Reporting (And How to Overcome Them)

Are you struggling with BRSR compliance? You’re not alone.

1. Data Collection Nightmare

The Problem: 300+ disclosure points scattered across multiple departments, locations, and systems.

What We Faced: Energy data in utility bills, employee data with HR, safety records at sites, supplier info with procurement—none of it connected.

Quick Fix: 

  • Create a centralized data collection template mapped to BRSR requirements
  • Appoint ESG coordinators at each major location
  • Start with Essential indicators, build toward Leadership indicators over time

Pro Tip: Don’t chase perfection in Year 1. Report what you have, acknowledge gaps, commit to improvement.

2. The Expertise Gap

The Problem: Most mid-cap companies have zero dedicated ESG staff and limited understanding of NGRBC principles.

Our Reality: Company Secretary handling BRSR as “additional responsibility” while juggling board meetings, compliance deadlines, and regulatory filings.

Quick Fix: 

  • Invest in 2-3 day BRSR framework training for core team
  • Engage a consultant for Year 1 guidance (₹8-12 lakhs)
  • Join industry associations or peer networks for shared learning

Pro Tip: Executive sponsorship is non-negotiable. CEO/Board must signal that BRSR is a priority, or departments won’t cooperate.

3. The Value Chain Black Hole

The Problem: BRSR asks about your suppliers, contractors, and partners—but they don’t track ESG data.

What We Discovered: Our steel supplier had no idea what “Scope 1 emissions” meant. Small contractors kept zero ESG records.

Quick Fix: 

  • Use tiered approach: Deep assessment for top 20% suppliers by spend
  • Self-declaration forms for middle tier
  • Basic compliance checks for small/occasional suppliers

Pro Tip: Report coverage honestly. “20% of suppliers assessed” with improvement plan beats “100%” false claim.

4. The Assurance Bottleneck

The Problem: BRSR Core requires third-party assurance, but there are only ~100 qualified ESG auditors in India for 1,000 companies.

Our Timeline: 6 months from engaging assurance provider to receiving final statement. Peak season (March-June) makes it worse.

Quick Fix: 

  • Contact assurance providers 8-10 months before deadline
  • Conduct internal “mock assurance” to identify gaps early
  • Build evidence documentation throughout the year, not at year-end

Pro Tip: Big 4 costs more but offers efficiency. Specialized ESG firms are cheaper but may lack experience. Choose based on your stakeholder expectations.

5. Organisational Silos

The Problem: BRSR requires data from HR, Finance, Operations, Legal, CSR, Procurement—but they don’t talk to each other.

What Happened: HR said “That’s confidential salary data.” Operations said “We’re too busy with project deadlines.” Finance said “Can this wait?”

Quick Fix: 

  • CEO must send clear message: BRSR is Board priority
  • Create cross-functional BRSR Task Force with empowered representatives
  • Add ESG cooperation to performance reviews

Pro Tip: Shared timeline with clear milestones and escalation paths breaks down silos.

6. The Excel Trap

The Problem: Treating BRSR like financial reporting and using Excel. Doesn’t work.

Why It Failed: Version control chaos, formula breakage, no audit trail, collaboration nightmares, data validation failures.

Quick Fix: 

  • Invest in ESG data management platform (₹8-15 lakhs)
  • Start with mid-market solutions (ESGTree, CarbonWise, etc.)
  • Year-round tracking eliminates year-end crisis

Pro Tip: Excel might seem free, but the hidden cost in time, errors, and stress is massive. Technology investment pays off by Year 2.

7. The Integrity Dilemma

The Problem: Deadline pressure vs. data quality. Do you submit incomplete data or miss the deadline?

Our Dilemmas:

  • 32 of 45 sites had no water meters (how to report water consumption?)
  • Contractor workers transient (how to count accurately?)
  • Renewable energy claim (20% in offices but 1% across all operations—which do we report?)

Quick Fix: 

  • Transparency over perfection: Disclose limitations openly
  • Conservative estimates: Understate positives, overstate negatives
  • Continuous improvement: 80% accuracy Year 1, build to 95% by Year 3

Pro Tip: Honest 80% accurate report beats fabricated 100% “perfect” report. Assurance auditors respect transparency.

8. Time Crunch

The Problem: “We have a full year” is an illusion. Real execution time is 6 months max.

Why: Financial close (Apr-May), planning (Jun-Jul), data collection (Aug-Jan), assurance (Feb-Mar), finalization (Mar-Apr). Everything competes for the same resources.

Quick Fix: 

  • Start in September/October (don’t wait for financial data)
  • Work in parallel: Draft qualitative sections while collecting quantitative data
  • Build 20-30% buffer time for surprises

Pro Tip: Year-round ESG tracking is the ONLY real solution. Companies doing this turn BRSR from 6-month crisis into 4-week process.

The Bottom Line

These 8 obstacles are interconnected. You can't solve them one-by-one. You need a holistic approach:

Year 1: Foundation (baseline with acknowledged gaps)

Year 2: Improvement (fill gaps, build capabilities)

Year 3: Maturity (excellence and strategic value)

Investment needed for mid-cap: ₹25-38 lakhs Year 1, then ₹17-27 lakhs/year ongoing.

For context: That’s 0.01-0.02% of market cap, or the cost of one senior hire.

The opportunity: Companies mastering these obstacles don’t just comply—they build capabilities that drive long-term value, attract ESG capital, and future-proof their business.

Take Action Today

Download our free BRSR Readiness Checklist to assess where you stand on these 8 obstacles

Book a free 30-minute consultation to discuss your specific challenges

Join our next webinar: “BRSR Implementation Masterclass” (Monthly)

Fusionpact Technologies – Transforming BRSR from burden to strategic advantage

contact@fusionpact.com | www.fusionpact.com

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