I was speaking with a sustainability head at a mid-sized listed company in Mumbai last month. She laughed when I asked how her BRSR filing was going. Not a happy laugh — the kind of laugh you give when something has stopped being funny a while ago. "We've got the report done," she said. "It's 180 pages. Our actual emissions data? That's in an Excel sheet someone updated in March. We haven't measured half of it properly in two years." This, I've come to believe, is the real st