Risk Breakdown
Financial Exposure
Governance
Double Materiality
Supply Chain
Material Risks
AI Risk Summary
Som Distilleries faces critical compliance exposure under SEBI BRSR Core Expansion mandates, with a 10.0/10 compliance risk rating that could trigger enforcement action or delisting for a company of its scale (₹2,831 crore revenue). The largest financial exposure stems from Extended Producer Responsibility (EPR) obligations with a 6.5/10 risk score and estimated compliance costs of ₹4–17 crore, particularly given unknown EPR applicability status—immediate clarification of bottle/packaging waste liability is essential to avoid penalties. Water and GHG intensity risks (both 5.0/10) present secondary concerns; while current Scope 1 & 2 emissions data appear incomplete or undisclosed, future carbon pricing under India's CCTS framework at ₹600–900/tonne could materially impact operational costs if production scaling occurs. Immediate priority: establish transparent BRSR disclosure compliance architecture and map EPR obligations across product categories to mitigate regulatory penalty exposure exceeding ₹4 crore annually.
Source: Som Distilleries & Breweries Limited BRSR Filing, FY 2024-2025. Derived from the company's own public disclosures. Not investment advice or a regulatory determination.