AMBUJA CEMENTS LIMITED

Integrated Annual Report 2024-25

Business Responsibility & Sustainability Reporting

Annexure – II

SECTION A: GENERAL DISCLOSURES

I. Details of the listed entity
1. Corporate Identity Number (CIN) of the Listed Entity L26942GJ1981PLC004717
2. Name of the Listed Entity Ambuja Cements Limited
3. Year of incorporation 1981
4. Registered office address Adani Corporate House,
Shantigram, Near Vaishno Devi Circle, S.G. Highway,
Ahmedabad – 382421
5. Corporate address Adani Corporate House,
Shantigram, Near Vaishno Devi Circle, S.G. Highway,
Ahmedabad – 382421
6. E-mail [email protected]
7. Telephone +91 792 555 5555
8. Website https://www.ambujacement.com
9. Financial year for which reporting is being done April 2024 to March 2025
10. 
Name of the Stock Exchange(s) where shares are listed BSE (equity shares)
NSE (equity shares)
Luxembourg (GDR)
11. Paid-up Capital C 492,62,46,956
12. 
Name and contact details (telephone, email address) Name : Neeru Bansal
of the person who may be contacted in case of any Address : Adani Corporate House, Shantigram,
queries on the BRSR report Near Vaishno Devi Circle, S.G. Highway,
Ahmedabad – 382421
Contact : +91 982 538 6934
Email ID : [email protected]
13. 
Reporting boundary – Are the disclosures under Disclosures made in this report are on a standalone
this report made on a standalone basis (i.e. only for basis for all Integrated Units, Grinding units, mines
the entity) or on a consolidated basis (i.e. for the and bulk cement terminals of Ambuja Cements
entity and all the entities which form a part of its Limited. Details of subsidiaries and joint ventures
consolidated financial statements, taken together). are not included here.
14. Name of assurance provider TUV India Pvt. Ltd.
15. Type of the assurance obtained Reasonable assurance for BRSR Core and Limited
Assurance for other parameters as per International
Standard Assurance Engagement (ISAE) 3000
(revised) and ISAE (3410)

II. Products/services
16. Details of business activities (accounting for 90% of the turnover)
S.
Description of Main Activity Description of Business Activity % of Turnover of the entity
No.
1. Manufacturing Cement, Clinker 100%

17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover):
S.
Product/Service NIC Code % of total Turnover contributed
No.
1. Cement, Clinker 23941 100%

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III. Operations
18. Number of locations where plants and/or operations/offices of the entity are situated:
Location Number of plants Number of offices Total
National 15 53 68
International 0 0 0

19. Markets served by the entity:

a. Number of locations
Locations Number
National (No. of States) 28 States and UTs and 565+ districts
International (No. of Countries) 0

b. What is the contribution of exports as a percentage of the total turnover of the entity?
Nil, we are not doing export of our products.

c. A brief on types of customers

Individual Home Builders, Developers, Infrastructure projects, Masons and Contractors, and Professionals, etc.

IV. Employees
20. Details as at the end of Financial Year:

a. Employees and workers (including differently abled):

Male Female
S. Total
Particulars No. % No. %
No. (A)
(B) (B/A) (C) (C/A)
EMPLOYEES
1. Permanent (D) 3,007 2,911 96.81% 96 3.19%
2. Other than Permanent (E) 592 570 96.28% 22 3.72%
3. Total employees (D + E) 3,599 3,481 96.72% 118 3.28%
WORKERS
4. Permanent (F) 876 871 99.43% 5 0.57%
5. Other than Permanent (G) 34 34 100.00% 0 0.00%
6. Total workers (F + G) 910 905 99.45% 5 0.55%

b. Differently abled Employees and workers:

Male Female
S. Total
Particulars No. % No. %
No (A)
(B) (B/A) (C) (C/A)
DIFFERENTLY ABLED EMPLOYEES
1. Permanent (D) 5 5 100.00% 0 0.00%
2. Other than Permanent (E) 0 0 0.00% 0 0.00%
3. Total differently abled employees (D + E) 5 5 100.00% 0 0.00%
DIFFERENTLY ABLED WORKERS
4. Permanent (F) 5 5 100.00% 0 0.00%
5. Other than permanent (G) 0 0 0.00% 0 0.00%
6. Total differently abled workers (F + G) 5 5 100.00% 0 0.00%

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21. Participation/Inclusion/Representation of women

No. and percentage of Females
Total
(A) No. %
(B) (B/A)
Board of Directors 8 1 12.50%
Key Management Personnel 3 0 0%

22. Turnover rate for permanent employees and workers

(Disclose trends for the past 3 years)

FY 2024-25 FY 2023-24 FY 2022-23*

(Current Financial Year) (Previous Financial Year) (Jan'2022 to Mar'2023)
Male Female Total Male Female Total Male Female Total
Permanent Employees 25.58% 44.69% 26.20% 25.99% 37.78% 26.38% 20.55% 50.76% 21.59%
Permanent Workers 14.32% 66.67% 14.57% 27.89% 22.22% 27.87% 5.71% 0.00% 5.69%
* The Company has changed its financial year end from December to March in FY23. Therefore, the figure for FY23 is for 15 months.

V. Holding, Subsidiary and Associate Companies (including joint ventures)

23. (a) Names of holding / subsidiary / associate companies / joint ventures
Indicate % of Does the entity indicated
whether holding shares at column A, participate in
S. Name of the holding / subsidiary /
/ Subsidiary held by the Business Responsibility
No. associate companies / joint ventures (A)
/ Associate listed initiatives of the listed
/Joint Venture entity entity? (Yes/No)
1. M.G.T Cements Private Limited Subsidiary 100% No
2. Chemical Limes Mundwa Private Limited Subsidiary 100% No
3. Ambuja Concrete North Private Limited Subsidiary 100% No
4. Ambuja Concrete West Private Limited Subsidiary 100% No
5. Lotis IFSC Private Limited Subsidiary 100% No
6. Ambuja Shipping Services Limited Subsidiary 100% No
7. Foxworth Resources and Minerals Limited Subsidiary 100% No
(Earlier known as Ambuja Resources Limited)
8. Sanghi Industries Limited Subsidiary 58.08% Yes
9. ACC Limited Subsidiary 50.05% Yes
10. One India BSC Private Limited Subsidiary 50% No
11. Counto Microfine Products Private Limited Joint Venture 50% No
12. Wardha Valley Coal Field Private Limited Joint Venture 27.27% No
13. Penna Cement Industries Limited Subsidiary 99.94% No

VI. CSR Details

24. (i) Whether CSR is applicable as per section 135 of Companies Act, 2013: (Yes/No): Yes

(ii) Turnover (in E): C 18,857 crore

(iii) Net worth (in E): C 48,606 crore

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VII. Transparency and Disclosures Compliances

25. Complaints / Grievances on any of the principles (Principles 1 to 9) under the National Guidelines on
Responsible Business Conduct:
FY 2024-2025 FY 2023-2024
Grievance Redressal (Current Financial Year) (Previous Financial Year)
Stakeholder
Mechanism in Place Number of Number of
group from Number of
(Yes/No) Number of complaints complaints
whom complaints
(If Yes, then provide complaints pending pending
complaint is Remarks filed Remarks
web-link for grievance filed during resolution resolution
received during the
redress policy) the year at close of at close of
year
the year the year
Communities Yes 0 0 0 0
(https://www.
ambujacementfoundation.
org/contact-us)
Investors Yes 0 0 0 0
(other than (investors.relation@
shareholders) ambujacement.com)
Shareholders Yes 94 4 66 0
(investors.relation@
ambujacement.com)
Employees Yes 8 0 7 1
and workers (https://www.
ambujacement.com/Upload/
PDF/Whistle_Blower_Policy_
ACL.pdf)
and
(https://www.
ambujacement.com/
Upload/PDF/ACL-Employee-
Grievance-Management-
Policy.pdf)
Customers Yes 6 1 5 2
([email protected])
Value Chain Yes 1 0 1 1
Partners (https://www.
ambujacement.com/
contact-us)
Other (please Yes 13 1 12 3
specify) (https://www.
ambujacement.com/
contact-us)

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26. Overview of the entity’s material responsible business conduct issues

Please indicate material responsible business conduct and sustainability issues pertaining to environmental and social
matters that present a risk or an opportunity to your business, rationale for identifying the same, approach to adapt or
mitigate the risk along-with its financial implications, as per the following format.

Financial
implications
Indicate
of the risk or
Material whether
S. Rationale for identifying the risk / In case of risk, approach opportunity
issue risk or
No. opportunity to adapt or mitigate (Indicate
identified opportunity
positive or
(R/O)
negative
implications)
1. Water Risk and Risk – Water being a shared resource, We have been Negative/
management Opportunity it is essential for business to use it in a investing in rainwater Positive
responsible way. These risks comprise harvesting initiatives,
conflicts with local communities and restoring village
stakeholders over water rights and ponds, construction
usage, potential water scarcity or of check dams, water
quality issues due to over-extraction or conservation at closed
pollution, and regulatory constraints on mines and groundwater
water abstraction permits or discharge recharge for a long
standards. time to mitigate the
risk of lack of water. As
Opportunity – By demonstrating
a result, the company
commitment to conserving water
is now water positive.
resources, we can build stronger
The company uses more
relationships with local communities
than 50 % of its water
and government. This will help us in
requirements in cement
securing and maintaining social license
manufacturing from
to operate, especially in water-stressed
harvested rain water.
regions. In future, the company may
qualify for government incentives aimed
at promoting water conservation and
sustainability initiatives.
2. Air quality Risk Exposure to dust, Sox, Nox and other We focus on Negative
pollutants from cement plants can lead improving air quality
to respiratory issues among employees in the surrounding
and nearby communities. This may lead environment. We
to increased costs associated with monitor the plants’ stack
healthcare for affected employees, and emissions through the
insurance premiums. The company may Continuous Emission
also face opposition, protests and even Monitoring System. We
legal restrictions on its operations. work on upgradation
of electrostatic
precipitators and
replacement of damaged
bags to control dust
emissions. We take
primary and secondary
measures to control
NOx emissions.

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Financial
implications
Indicate
of the risk or
Material whether
S. Rationale for identifying the risk / In case of risk, approach opportunity
issue risk or
No. opportunity to adapt or mitigate (Indicate
identified opportunity
positive or
(R/O)
negative
implications)
3. Circular Opportunity Circular economy offers great opportunity _ Positive
Economy to lower the use of natural resources and
fossil fuels in cement production and
reduces carbon emissions.
4. Climate and Risk and Risk – Climate change poses multiple The Company has Negative/
Energy Opportunity physical risks like flooding, temperature approximately 78% of Positive
rise, water stress etc. Emerging and products in its portfolio
potential regulations may introduce or which are blended
escalate regulatory risks. These extreme products with lower
weather events can cause infrastructure carbon footprint.
damage, may hinder the supply chain
Further, we are investing
network affecting timely delivery of raw
more and more in
materials and finished products. It may
renewal energy and
also cause power outages and affect the
green energy from
manufacturing processes.
WHRS. In addition, we
Opportunity – Energy cost is a major have set ambitious
cost in cement manufacturing. We targets for Thermal
continuously strive to reduce our specific Substitution Rates (TSR)
thermal energy consumption and by using alternate fuels.
specific electrical energy consumption
to optimise our energy costs. In addition,
it is directly related to carbon emissions
and by optimising energy consumption,
we can lower our carbon emissions.
5. Biodiversity Risk and Risk – Land disturbance and habitat We adhere to Indian Negative/
Opportunity fragmentation from operational activities national regulations Positive
can lead to biodiversity degradation. and are a signatory
to the India Business
Opportunity – Restored ecosystems
and Biodiversity
can provide long-term environmental
Initiative (IBBI) of the
benefits, including enhanced ecosystem
Confederation of Indian
services such as water filtration, carbon
Industry (CII), and
sequestration, and soil preservation.
Deutsche Gesellschaft
These benefits not only contribute to
für Internationale
global environmental goals but also can
Zusammenarbeit (GIZ).
have positive economic implications for
We assess the impacts
the company and local communities in
on biodiversity and
the long run.
ecosystem services
through set KPIs. This
helps in conservation
of ecosystem.

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Financial
implications
Indicate
of the risk or
Material whether
S. Rationale for identifying the risk / In case of risk, approach opportunity
issue risk or
No. opportunity to adapt or mitigate (Indicate
identified opportunity
positive or
(R/O)
negative
implications)
6. Sustainable Opportunity Intervention of sustainable practices _ Positive
Construction and technologies such as substitute
cementitious materials, CO2 capture
in the built environment, and efficient
concrete use help drive down carbon
emissions from cement production
and hence help to reduce the carbon
footprint.
7. Human Opportunity Through continuous learning and _ Positive
Capital development and strengthened
Development employee relations, we can mitigate
succession planning risks, address skills
gaps and ensure continuity of leadership
and expertise. It will also help in being
competitive in the marketplace and
stay ahead of trends. Human Capital
development will also contribute
to an overall learning culture in the
organisation.
8. Diversity Opportunity Employee diversity leads to increased _ Positive
and creativity and innovation, improved
Inclusion communication and teamwork, and a
greater understanding and appreciation
of different cultures. Additionally, a
diverse workforce can help to attract
and retain top talent and can provide a
competitive advantage for organisations.
9. Human Risk and Risk – Concerns related to child/forced We are committed Negative/
Rights Opportunity labour, discrimination or any other to respecting and Positive
human rights-related aspects within promoting human rights
the workforce and value chain may across the value chain
lead to statutory violations which may by inculcating a human
negatively impact the brand image. rights policy. The policy
is in line with The
Opportunity – Alignment with the
Universal Declaration
human rights principles and procedures
of Human Rights, Social
safeguard the employees and value
Accountability 8000
chain partners and ensure zero incidents
(SA8000) Standard and
of non-compliance with regards to
International Treaties &
International and National Human Rights
Conventions related to
Standards and Regulations.
Human Rights.

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Financial
implications
Indicate
of the risk or
Material whether
S. Rationale for identifying the risk / In case of risk, approach opportunity
issue risk or
No. opportunity to adapt or mitigate (Indicate
identified opportunity
positive or
(R/O)
negative
implications)
10. Occupational Risk and Risk – Failure to protect workers from We have developed Negative/
Health and Opportunity occupational hazards can result in safety initiatives Positive
Safety legal action, fines, and compensation including competency
claims against the company. These development, training,
risks can lead to significant financial audits, inspections,
liabilities and damage the company's surveys, We Care
reputation. Also, potential employees initiatives, Critical
may hesitate from joining the company, Control Management
and current employees may leave if they to prevent unwanted
perceive their health and safety are events, and especial
not adequately protected, leading to cross-functional teams
challenges in attracting and retaining a to drive process safety.
skilled workforce. Also, we conduct
safety audits across our
Opportunity – By prioritising the well-
manufacturing sites to
being of all employees and workers,
ensure that the actions
the company can enhance its employer
are timely closed and
brand, making it a more attractive
implemented.
place to work. Employees are more
likely to join and stay with a company
that prioritises their well-being, leading
to lower turnover rates and higher
employee satisfaction.
11. Community Opportunity Uplifting livelihood opportunities _ Positive
Relations improves community relations which is
essential for the social license to operate.
Also, a healthy community will ensure
availability of strong local labour force, if
required at any given point of time.
12. Customer Opportunity CRM empowers to build a positive _ Positive
Relationship customer experience based on relevant,
Management real-time information and customer needs
that matters to the business. It would
enable data driven decision making,
improved customer experience and hence
drive growth in business by increasing
loyalty and enhancing relations.
13. Corporate Opportunity Effective governance mechanism in _ Positive
Governance the organisation gives an opportunity
and business of building greater trust among the
ethics stakeholders and creates long-term
value for them.

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Financial
implications
Indicate
of the risk or
Material whether
S. Rationale for identifying the risk / In case of risk, approach opportunity
issue risk or
No. opportunity to adapt or mitigate (Indicate
identified opportunity
positive or
(R/O)
negative
implications)
14. Risk Opportunity Enhanced Risk awareness and in-place _ Positive
Management emergency preparedness plans help to
better foresee risks that may emerge due
to climate change, regulations, sustained
supply of raw material, funds, etc. and
geopolitical developments. This helps to
stay one step ahead and ensure business
continuity and regulatory resilience.
15. Sustainable Risk & Risk – Improper usage of resources, Supply chain and Negative/
Supply Chain Opportunity human rights violations, non-compliance sourcing process has Positive
with Supplier Code of Conduct, zero a direct impact on
adoption of sustainable practices by the environment and
suppliers can adversely impact the communities such as
environment, social wellbeing, value emissions, circular
chain and brand image. Additionally, it economy, water usage,
might also lead to cases of regulatory biodiversity, material
non-compliances and fines. usage and human rights.
We have taken measures
Opportunity – The company can
to ensure an optimum
leverage suppliers near operations
supply chain with
to reduce costs, for greater control,
competent suppliers.
quicker response and helps in cutting
down significant emissions related to
transportation.
16. Information Risk & Risk – Instances of information security With increased Negative/
technology Opportunity breaches could lead to loss of sensitive digitisation, and Positive
and data data of customers including personal heavy dependence on
privacy information. It could also lead to technology systems,
increased media scrutiny resulting in it has become critical
a loss of stakeholder trust, company for us to ensure
reputation and regulatory fines or implementation of SOPs
penalties. and policies, conduction
periodic internal and
Opportunity – In the ever-evolving
external (third-party)
landscape of digitalisation and innovation,
audits and tests to check
monitoring and analysis of data in real
the resilience of the
time would lead to quicker identification
IT infrastructure from
and resolution of issues. As a result, this
hackers, cyber-attacks,
will ensure management of systems and
malware etc.
processes more effectively.

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SECTION B: MANAGEMENT AND PROCESS DISCLOSURES

This section is aimed at helping businesses demonstrate the structures, policies and processes put in place towards
adopting the NGRBC (National Guidelines on Responsible Business Conduct) Principles and Core Elements.

Disclosure Questions P1 P2 P3 P4 P5 P6 P7 P8 P9
Policy and management processes
1. a. Whether your entity’s policy/policies cover each Y Y Y Y Y Y Y Y Y
principle and its core elements of the NGRBCs. (Yes/No)
b. Has the policy been approved by the Board? (Yes/No) Y Y Y Y Y Y Y Y Y
c. Web Link of the Policies, if available https://www.ambujacement.com/investors/
2. Whether the entity has translated the policy into Y Y Y Y Y Y Y Y Y
procedures. (Yes/No)
3. Do the enlisted policies extend to your value chain Yes, Value chain partners are expected to comply the
partners? (Yes/No) applicable policies of the Company while executing
any work for the company
4. Name of the national and international codes / – ISO 9001:2015 – Cement Sustainability
certifications / labels / standards (e.g. Forest Stewardship – ISO 14001:2015 Initiative of WBCSD
Council, Fairtrade, Rainforest Alliance, Trustea) standards – ISO 50001:2018 – GCCA
(e.g. SA 8000, OHSAS, ISO, BIS) adopted by your entity – ISO 45001:2018 – SBTi
and mapped to each principle. – GHG Protocol – UNGC
– WEF’s 1t.org
5. Specific commitments, goals and targets set by We have commitments, goals and targets set for 2030
the entity with defined timelines, if any.
Parameter Target Year 2030
CO2 emissions Gross Scope 1 Emission: 440 kg /
ton of Cementitious materials

Scope 2: 10 kg /ton of
Cementitious materials
Circular Economy Consume 21 million tons per year
of waste derived resources
Water consumption 10x Water Positive
CSR Beneficiaries 5 million beneficiaries annually
Tree plantation 2.4 million

6. Performance of the entity against the specific Parameter April 2024 to March 2025
commitments, goals and targets along-with
CO2 emissions Gross Scope 1: 537kg /ton of
reasons in case the same are not met.
Cementitious materials

Scope 2: 17 kg /ton of
Cementitious materials
Circular Economy Consumed 8.08 million tonnes
of waste derived resources
Water consumption 12x Water Positive
CSR Beneficiaries 3.6 million
Tree plantation 1.08 lakh in FY25 &
1.5 million cumulative

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Disclosure Questions P1 P2 P3 P4 P5 P6 P7 P8 P9
Governance, leadership and oversight
7. Statement by director responsible for the business CEO and Wholetime Director Statement:
responsibility report, highlighting ESG related
Growing responsibly is fundamental to our ESG
challenges, targets and achievements (listed
excellence journey as we are committed to achieving
entity has flexibility regarding the placement
Net Zero emissions by 2050. We are progressing at an
of the disclosure
accelerated pace towards our 1 GW renewable power
project in our efforts to decarbonise the value chain.
Having already achieved 28% green power share in
the year under review, we aim to power 60% of our
total energy consumption from green power sources
by FY 2027-28. We are investing in R&D to adopt
new technologies to reduce use of fossil fuel based
thermal energy and optimise clinker factor to reduce
carbon emissions. Ambuja Cement continues to lead
the way in water stewardship and plastic waste co-
processing, making significant strides in embracing
the circular economy. In the year under review, we
successfully utilised over 8.08 million tonnes of
waste-derived resources, contributing to sustainable
practices. Additionally, our dedicated efforts towards
water conservation have propelled us to achieve
water positivity of 12X surpassing our 2030 targets
ahead of schedule, reinforcing our commitment to
environmental sustainability and responsible resource
management. Further, with an aim to arrest the
pressing issue of deforestation, we planted 108256
trees during the year under review, as part of our
commitment to grow 2.4 million trees by 2030.

Beyond our core business, we have made a significant

positive impact on society. We have enhanced
the lives of over 3.6 million people till FY 25
through initiatives in healthcare, education, water
resource management, skill development, women
empowerment etc. to contribute to the well-being of
the communities where we operate.

Our bold goals are set, and we are poised to reach

new heights. and will continue to lead by example
through our strength and resilience.

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Disclosure Questions P1 P2 P3 P4 P5 P6 P7 P8 P9
8. Details of the highest authority responsible for CEO and Wholetime Director
implementation and oversight of the Business
Responsibility policy (ies).
9. Does the entity have a specified Committee of the Yes. Corporate Responsibility Committee (CRC) of
Board / Director responsible for decision making on the Board, consisting of Independent Directors is
sustainability related issues? (Yes / No). If yes, provide responsible for overseeing sustainability related
details. performance and issues. The committee meets every
quarter, overseas the performance on KPIs defined for
sustainability and guides the business to improve it.
10. Details of Review of NGRBCs by the Company:
Indicate whether review was undertaken
Frequency (Annually / Half-yearly /
by Director / Committee of the Board /
Subject for Review Quarterly / Any other – please specify)
Any other Committee
P1 P2 P3 P4 P5 P6 P7 P8 P9 P1 P2 P3 P4 P5 P6 P7 P8 P9
Performance against above Corporate Responsibility Committee Quarterly and then annually at a
policies and follow up action periodically review policies and update consolidated level
them if required. Performance is
monitored every quarter
Compliance with statutory The Company is Compliant with relevant principles, applicable rules and
requirements of relevance to regulations. Compliance to the regulatory requirement are reviewed on
the principles, and, rectification regular basis and as per the requirement.
of any non-compliances

11. H
 as the entity carried out independent assessment/ P1 P2 P3 P4 P5 P6 P7 P8 P9
evaluation of the working of its policies by an external Yes. Internal Controls and Processes are put in
agency?(Yes/No). If yes, provide name of the agency.. place and its assessment and monitoring is being
done by an external agency
12. If answer to question (1) above is “No” i.e. not all Principles are covered by a policy, reasons to be stated:
Questions P1 P2 P3 P4 P5 P6 P7 P8 P9
The entity does not consider the Principles material to its
business (Yes/No)
The entity is not at a stage where it is in a position to
formulate and implement the policies on specified principles
(Yes/No) Not Applicable
The entity does not have the financial or/human and
technical resources available for the task (Yes/No)
It is planned to be done in the next financial year (Yes/No)
Any other reason (please specify)

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SECTION C: PRINCIPLE WISE PERFORMANCE DISCLOSURE

This section is aimed at helping entities demonstrate their performance in integrating the Principles and Core Elements
with key processes and decisions. The information sought is categorised as “Essential” and “Leadership”. While the
essential indicators are expected to be disclosed by every entity that is mandated to file this report, the leadership
indicators may be voluntarily disclosed by entities which aspire to progress to a higher level in their quest to be socially,
environmentally and ethically responsible.

PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical,
Transparent and Accountable.
Essential Indicators
1. Percentage coverage by training and awareness programmes on any of the Principles during the financial year:
Total number % age of persons
of training in respective
Segment and awareness Topics/ principles covered under the training and its impact category covered
programmes by the awareness
held programmes
Board of 18 Business Strategy and Key Performance Matrix 87.5%
Directors Finance, Banking & Money Market 87.5%
Governance (Regulations, M&A, changing business environment) 87.5%
Human resource management & capability building, culture 87.5%
Industry, manufacturing, business dynamics 87.5%
Digital Initiatives & Digital Dividend 50%
Cyber security landscape 50%
FY24 Performance (Financials, ESG, Credit) 50%
Adani Foundation (CSR Related Matters) 37.5%
ESG and Climate: A force multiplier for India's growth 37.5%
ESG Landscape 62.5%
Insights on Indian Cement Sector by Nomura IR 62.5%
Customer Centricity 75%
Employee Relations/Initiatives 75%
Risk Management 75%
Inspired Companies (Learning from around the World) – Lisa MacCallum 62.5%
AI in Adani 62.5%
Adani Brand Purpose, Unlocking Narrative 62.5
Key Managerial 18 Business Strategy and Key Performance Matrix 100%
Personnel Finance, Banking & Money Market 100%
Governance (Regulations, M&A, changing business environment) 100%
Human resource management & capability building, culture 100%
Industry, manufacturing, business dynamics 100%
Digital Initiatives & Digital Dividend 100%
Cyber security landscape 100%
FY24 Performance (Financials, ESG, Credit) 100%
Adani Foundation (CSR Related Matters) 100%
ESG and Climate: A force multiplier for India's growth 100%
ESG Landscape 100%
Insights on Indian Cement Sector by Nomura IR 100%
Customer Centricity 100%
Employee Relations/Initiatives 100%
Risk Management 100%
Inspired Companies (Learning from around the World) – Lisa MacCallum 100%
AI in Adani 100%
Adani Brand Purpose, Unlocking Narrative 100%

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Total number % age of persons

of training in respective
Segment and awareness Topics/ principles covered under the training and its impact category covered
programmes by the awareness
held programmes
Employees other
than BoD and 34,623 3,666 100%
KMPs Workers
Workers _ _ _

2. Details of fines / penalties / punishment / award / compounding fees / settlement amount paid in proceedings
(by the entity or by directors / KMPs) with regulators / law eforcement agencies / judicial institutions, in
the financial year, in the following format formate(Note: the entity shall make disclosures on the basis of
materiality as specified in Regulation 30 of SEBI (Listing Obligations and Disclosure Obligations) Regulations,
2015 and as disclosed on e entity’s website):
Monetary
NGRBC Name of the regulatory / enforcement Amount Brief of Has an appeal been
Principle agencies / judicial institutions (In E) the Case preferred? (Yes/No)
Penalty / Fine 0 0 0 0 0
Settlement 0 0 0 0 0
Compounding fee 0 0 0 0 0

Non-Monetary
NGRBC Name of the regulatory / enforcement Brief of Has an appeal been preferred?
Principle agencies / judicial institutions the Case (Yes/No)
Imprisonment 0 0 0 0
Punishment 0 0 0 0

3. Of the instances disclosed in Question 2 above, details of the Appeal/Revision preferred in cases where
monetary or non-monetary action has been appealed.
Name of the regulatory / enforcement
Case Details
agencies / judicial institutions
Delayed appointment of Company Secretary and Compliance Officer NA
under Regulation 6(1) of the SEBI Listing Regulations.

4. Does the entity have an anti-corruption or anti-bribery policy? If yes, provide details in brief and if available,
provide a web-link to the policy.
Yes.

https://www.ambujacement.com/Upload/PDF/5.-Ambuja-Anti-Corruption-and-Anti-Bribery-Policy-2023-06-06.pdf

We strictly maintain ethical business practices and comply with all applicable anti-corruption and anti-bribery laws
and regulations. Our policy on anti-corruption and anti-bribery governs the behavior of our employees and prohibits
any form of corruption, bribery, or unethical actions. We emphasise accountability and transparency in every facet
of our operations, and we implement robust measures to tackle any cases of noncompliance, including bribery,
corruption, or anti-competitive conduct.

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5. Number of Directors / KMPs / employees / workers against whom disciplinary action was taken by any law
enforcement agency for the charges of bribery / corruption:
FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Directors 0 0
KMPs 0 0
Employees 0 0
Workers 0 0

6. Details of complaints with regard to conflict of interest:

FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Number Remarks Number Remarks
Number of complaints received in relation to 0 NA 0 NA
issues of Conflict of Interest of the Directors
Number of complaints received in relation to 0 NA 0 NA
issues of Conflict of Interest of the KMPs

7. Provide details of any corrective action taken or underway on issues related to fines / penalties / action taken
by regulators / law enforcement agencies / judicial institutions, on cases of corruption and conflicts of interest.
Not Applicable

8. Number of days of accounts payables (Accounts payable*365 / cost of goods / services procured) in the
following format
FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Number of days accounts payable 37 36

9. Open-ness of business
Provide details of concentration of purchases and sales with trading houses, dealers, and related parties alongwith
loans and advances & investments, with related parties, in the following format:

FY 2024-25 FY 2023-24
Parameter Metrics (Current (Previous
Final Year) Financial Year)
Concentration a. Purchases from trading houses as % of total purchases Nil Nil
of purchases b. Number of trading houses where purchases are made Nil Nil
c. Purchases from top 10 trading houses as % of total Nil Nil
purchases from trading houses
Concentration a. Sales to dealers/distributors as % of total sales 70% 72%
of Sales b. Number of dealers/distributors to whom sales are made 12,614 11,514
c. Sales to top 10 dealers/distributors as % of total sales to 4% 4%
dealers/distributors
Share of RPTs a. Purchases (Purchases with related parties/total purchases) 36% 26%**
in b. Sales (Sales to related parties/Total Sales) 23% 15%
c. Loans & advances (Loans & Advances given to related 100% 100%
parties/Total loans & advances)
d. Investments (Investments in related parties/ 99% 100%
Total Investments made)
** Previous year numbers are restated and regrouped/reclassified for comparative financial presentation.

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PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe
Essential Indicators
1. 
Percentage of R&D and capital expenditure (capex) investments in specific technologies to improvethe
environmental and social impacts of product and processes to total R&D and capex investments made by the
entity, respectively.
FY 2024-25 FY 2023-24
(Current (Previous Details of improvements in environmental and social impacts
Final Year) Financial Year)
R&D C 1.13 crore Nil Evaluation of Hazardous , heavy elements in Raw materials,
Clinker, Cement, Fly ash,slag,gypsum at ppb level, ash fusion
characteristics of Fuel / AFR
Capex C 2.93 crore C 6.62 crore Further Clinker factor reduction by 0.5% in existing products of PPC/PSC/
PCC by oprimising Product Mix Circular Economy - Utilisation of byproduct
gypsum in cement manufacture

This amount spend is for cement business of adani cement.

2. a. Does the entity have procedures in place for sustainable sourcing? (Yes/No)
Yes

b. If yes, what percentage of inputs were sourced sustainably?

Yes
– The company has a well-defined Supplier Code of Conduct, which helps the Company to integrate ESG
parameter in its procurement.
– We have procedures in place for sustainable sourcing in terms of new supplier registration and Group
General Terms Conditions is part of all the major procurements
– As part of sustainable sourcing, more than 90% of input material is sourced locally i.e. within India.
– A large quantum of input material is recycled waste material consisting of industrial, municipal and
agriculture waste

3. Describe the processes in place to safely reclaim your products for reusing, recycling and disposing at the end
of life, for (a) Plastics (including packaging) (b) E-waste (c) Hazardous waste and (d) other waste.
– We do not reclaim our products. The Company follows circular economy principles in the manufacturing and
end use stage of the product lifecycle.
– The plastic used for packaging as well as generated otherwise is co-processed in cement kiln. A very small
quantity of this waste is disposed through registered recyclers. The Company is plastic negative.
– Cement manufacturing process does not produce any E-waste. However, E-waste is produced from office
operations. All of e-waste generated is sold to registered recyclers.
– Major quantity of hazardous waste generated during the process is co-processed in kiln within plant as per
the permission from State Pollution Control Board. Remaining hazardous waste is sent to common incinerator
authorised by State Pollution Control Board.
– In addition, the Company has its waste management arm 'Geoclean' which collect and disposes the waste from
other industries, municipal bodies and agriculture waste as alternate fuels and raw materials.

4. Whether Extended Producer Responsibility (EPR) is applicable to the entity’s activities (Yes / No). If yes,
whether thewaste collection plan is in line with the Extended Producer Responsibility (EPR) plan submitted to
Pollution Control Boards? If not, provide steps taken to address the same.
Yes. Extended Producer Responsibility is applicable to the Company and the Company has registered on government
EPR portal as Brand Owner. The Company collects the Waste through its waste management arm 'Geoclean' and
co-processes it in cement kilns.

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PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their
value chains
Essential Indicators
1. a. Details of measures for the well-being of employees:
% of employees covered by
Health Accident Maternity Paternity Day Care
Category Total insurance insurance benefits Benefits facilities
(A) Number % Number % Number % Number % Number %
(B) (B/A) (C) (C/A) (D) (D/A) (E) (E/A) (F) (F/A)
Permanent employees
Male 2,911 2,911 100% 2,911 100% 0 0% 2,911 100% 2,911 100%
Female 96 96 100% 96 100% 96 100% 0 0 96 100%
Total 3,007 3,007 100% 3,007 100% 96 3% 2,911 97% 3,007 100%
Other than Permanent employees
Male 570 570 100% 570 100% 0 0% 570 100% 570 100%
Female 22 22 100% 22 100% 22 100% 0 0% 22 100%
Total 592 592 100% 592 100% 22 4% 570 96% 592 100%

All employees and workers are covered under Health Insurance and Accident Insurance. Maternity and Paternity
benefits are extended to all eligible employees and workers. Day care facilities are provided at all applicable
plant sites and offices

b. Details of measures for the well-being of workers:

% of workers covered by
Health Accident Maternity Paternity Day Care
Category Total insurance insurance benefits Benefits facilities
(A) Number % Number % Number % Number % Number %
(B) (B/A) (C) (C/A) (D) (D/A) (E) (E/A) (F) (F/A)
Permanent workers
Male 871 871 100% 871 100% 0 0% 0 0 871 100%
Female 5 5 100% 5 100% 5 100% 0 0 5 100%
Total 876 876 100% 876 100% 5 1% 0 0 876 100%
Other than Permanent workers
Male 34 34 100% 34 100% 0 0% 0 0 34 100%
Female 0 0 0% 0 0% 0 0% 0 0 0 0%
Total 34 34 100% 34 100% 0 0% 0 0 34 100%

c. Spending on measures towards well-being of employees and workers (including permanent and other
than permanent) in the following format
FY 2024-25 FY 2023-24
(Current (Previous
Financial Year) Financial Year)
Cost incurred on well-being measures as a % of total revenue of C 51.94 crore C 47.68 crore
the company (0.28%) (0.27%)

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2. Details of retirement benefits, for Current FY and Previous Financial Year.

FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
No. of No. of Deducted and No. of No. of Deducted and
Benefits employees workers deposited employees workers deposited
covered as covered as with the covered as covered as with the
a % of total a % of total authority a % of total a % of total authority
employees workers (Y/N/N.A.) employees workers (Y/N/N.A.)
PF 100% 100% Yes 100% 100% Yes
Gratuity 100% 100% NA 100% 100% NA
ESI*** 0.11% 0.31% NA 0.09% 2.81% NA
Others – 0% 0% NA 0% 0% NA
please specify
*** In ESI, only those employees and workers who are eligible under ESI are covered.

3. Accessibility of workplaces
Are the premises / offices of the entity accessible to differently abled employees and workers, as per the
requirements of the Rights of Persons with Disabilities Act, 2016? If not, whether any steps are being taken by the
entity in this regard

Yes

4. Does the entity have an equal opportunity policy as per the Rights of Persons with Disabilities Act, 2016? If
so, provide a web-link to the policy.
Yes, The Company is committed to providing equal Opportunity for everyone. The Company is dedicated to creating
value through equality and to cultivate and advance diversity throughout its operations. We promote an inclusive
workplace that fosters a supportive and professional atmosphere, highlighting trust, empathy, and mutual respect.
Our dedication to diversity, equality, and inclusion is evident in the formulation of our policies.
Policy on ‘Diversity, Equity and Inclusion’ available on Company website: https://www.ambujacement.com/Upload/
PDF/1.--Diversity-Equity-and-Inclusion-Policy.pdf

Guidelines for 'Employment of Differebtly-able People’ available on Company website: https://www.ambujacement.

com/Upload/PDF/ACL-Guidelines-for-Employment-for-DAP.pdf

5. Return to work and Retention rates of permanent employees and workers that took parental leave
Permanent employees Permanent workers
Gender Return to Retention Return to Retention
work rate rate work rate rate
Male 100% 68% 0% 0%
Female 100% 100% 0% 0%
Total 100% 68% 0% 0%

6. Is there a mechanism available to receive and redress grievances for the following categories of employees
and worker? If yes, give details of the mechanism in brief.
Yes/No (If Yes, then give details of the mechanism in brief)
Permanent Workers The Company has Employee Grievance Management policy.
Other than Permanent Workers There is Grievance Redressal Committee which is responsible for
heading employee grievances and resolving them and when the
Permanent Employees
grievances is raised
Other than Permanent Employees

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7. Membership of employees and worker in association(s) or Unions recognised by the listed entity:
FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
No. of employees No. of employees
Total Total
/ workers in / workers in
Category employees employees
respective respective
/ workers in % / workers in %
category, who category, who
respective (B/A) respective (C/D)
are part of are part of
category category
association(s) or association(s)or
(A) (C)
Union (B) Union (D)
Total Permanent Employees _ _ _ _ _ _
– Male _ _ _ _ _ _
– Female _ _ _ _
Total Permanent Workers 876 876 100% 1,004 1,004 100%
– Male 871 871 100% 1,000 1,000 100%
– Female 5 5 100% 4 4 100%

Association / Union are there at worker level and 100% of workers are members of it.

8. Details of training given to employees and workers:

FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
On Health and On Skill On Health and On Skill
Category
Total safety measures upgradation Total safety measures upgradation
(A) No. % No. % (D) No. % No. %
(B) (B/A) (C) (C/A) (E) (E/D) (F) (F/D)
Employees
Male 3,481 1,382 40% 3,481 100% 3,209 1,679 52% 2,714 85%
Female 118 71 60% 118 100% 88 38 43% 58 66%
Total 3,599 1,453 40% 3,599 100% 3,297 1,717 52% 2,772 84%
Workers
Male 905 905 100% 8 1% 1,029 33 3% 6 1%
Female 5 5 100% 0 0% 4 4 100% 1 25%
Total 910 910 100% 8 1% 1,033 37 4% 7 1%

9. Details of performance and career development reviews of employees and worker:

FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Category
Total No. % Total No. %
(A) (B) (B/A) (c) (D) (D/C)
Employees
Male 3,481 3,184 92% 3,209 2,538 79%
Female 118 118 87% 88 73 83%
Total 3,599 3,302 92% 3,297 2,611 79%
Workers
Male 905 905 100% 1,029 1,029 100%
Female 5 5 100% 4 4 100%
Total 910 910 100% 1,033 1,033 100%

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10. Health and safety management system:

a. Whether an occupational health and safety management system has been implemented by the
entity? (Yes / No). If yes, the coverage such system?
Yes, we have Health and Safety Management standards defined for our processes. The standards are applicable
to all our sites

b. What are the processes used to identify work-related hazards and assess risks on a routine and non-routine
basis by the entity?
We have well defined Hazard identification and risk assessment procedure. All the personnel at sites are trained
to assess the risk before start of the activity.

c. Whether you have processes for workers to report the work related hazards and to remove themselves
from such risks. (Yes / No)
Yes

d. Do the employees / worker of the entity have access to non-occupational medical and healthcare services?
(Yes / No)
Yes

11. Details of safety related incidents, in the following format:

FY 2024-25 FY 2023-24
Safety Incident/Number Category (Current (Previous
Financial Year) Financial Year)
Lost Time Injury FrequencyRate (LTIFR) Employees 0.31 0.23
(per one million-person hours worked) Workers 0.44 0.42
Total recordable work-related injuries Employees 5 3
Workers 44 21
No. of fatalities Employees 0 0
Workers 2 2
High consequence work-related injury or ill-health Employees 0 0
(excluding fatalities) Workers 0 0

12. Describe the measures taken by the entity to ensure a safe and healthy work place.
A well defined Health and Safety Management System is designed consisting of planning our strategic action
plan for the year, reviewing the standards, procedures, processes etc. The plan is developed at the Corporate level
and flows down to the manufacturing units and is tracked month on month basis for its effectiveness. A robust
digital platform is established to enhance competency and capability building for both employees and workers.
Various campaigns, events and initiatives to build the awareness and culture on ground are held. Other measures
include Trainings, monitoring, effective process safety management controls at site, well established vehicle and
traffic safety management system which are key pillars for driving our H&S System. With all these in place Senior
Leadership engagement and involvement ensures a safe and healthy workplace.

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13. Number of Complaints on the following made by employees and workers:

FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Pending Pending
Filed during Filed during
resolution at Remarks resolution at Remarks
the year the year
the end of year the end of year
Working Conditions 0 0 NA 0 0 NA
Health & Safety 0 0 NA 0 0 NA

14. Assessments for the year:

% of your plants and offices that were assessed
(by entity or statutory authorities or third parties)
Health and safety practices
85% (ISO 45001)
Working Conditions

15. Provide details of any corrective action taken or underway to address safety-related incidents (if any) and on
significant risks / concerns arising from assessments of health & safety practices and working conditions.
Many corrective actions are being taken to implement learning from safety related incidents. Traffic flow has
been improved, and pedestrian walkways have been designated to minimise the risk of man-machine interaction.
Load securing procedures have been strengthened through driver training, regular inspections, and the enforcement
of mandatory pre-trip checks. Robust fall protection systems, including guardrails, safety nets, and the provision of
appropriate personal protective equipment, have been installed and regularly inspected. Electrical safety has been
significantly improved through the implementation of a comprehensive program encompassing LOTOTO (lockout
/ tagout / tryout) procedures, arc flash hazard assessments, and regular equipment inspections, coupled with
mandatory training for all electrical workers. Furthermore, structural integrity has been enhanced by strengthening
roofs with cyclonic plates and securing loose sheets. Floor openings have been secured to prevent accidental falls.
Toppling abatement systems have been implemented for tipper trucks and dumpers to minimise the risk of vehicle
rollovers. These proactive measures, combined with ongoing monitoring, regular safety audits, and continuous
employee training, aim to create a safer and more secure working environment for all employees.

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PRINCIPLE 4: Businesses should respect the interests of and be responsive to all its stakeholders
Essential Indicators
1. Describe the processes for identifying key stakeholder groups of the entity.
The successful involvement of our stakeholders is essential to the achievement of our strategic goals because
it provides us with the opportunity to understand their expectations, respond to their concerns, and assist us
in prioritising the areas in which we should be concentrating our efforts. Our mechanism for engaging with
stakeholders is governed by our Stakeholder Engagement Policy (https://www.ambujacement.com/Upload/PDF/
Ambuja-Stakeholder-Engagement-policy-18-oct.pdf), which is further aligned with global best practises.

Ambuja identifies its stakeholders as groups and individuals, who can influence or / are impacted by our
operations / activities, change in technology, regulations, market and societal trends either directly or indirectly.
Stakeholders comprise of communities, employees, supply chain partners, customers, investors, regulators, industrial
organisations etc.

Against each group, the potential ways in which stakeholders will be affected as well as the magnitude of both the
actual and perceived impacts have been determined. This assists the company in developing a bespoke plan for
engaging with stakeholders, which can then be kept up to date as and when is necessary.

Throughout the course of the year, we maintain ongoing dialogue with the stakeholders by utilising a variety of
channels of contact. The insights that we gain from these projects are tremendously helpful, because they allow us
to continually enhance both our strategy and our operations. The process of engaging stakeholders also includes
regular feedback and grievance redressal methods, both of which are vital components of the process.

2. List stakeholder groups identified as key for your entity and the frequency of engagement with each
stakeholder group.
Whether Frequency of
Channels of communication
identified as engagement Purpose and scope of
(Email, SMS, Newspaper,
Stakeholder Vulnerable & (Annually / Half engagement including key
Pamphlets, Advertisement,
Group Marginalised yearly / Quarterly topics and concerns raised
Community Meetings, Notice
Group / others – please during such engagement
Board, Website), Other
(Yes/No) specify)
Shareholders No – Investor relations arm – Quarterly/ annually – To strengthen
and Investors – Annual Report as and when business conduct and
requested communication
– Public disclosures
– One-on-one investor – Growth and profitability of
– Investor meetings/calls
interaction as and ESG oriented business.
when requested
Channel No – Channel satisfaction surveys – Annual/continuous – To enhance transparent
Partners – Annual conferences process communication of
products and services
– Marketing meetings
Government No – Annual Report – Continuous – Climate change related
& Regulatory – Plant visits interactions rules/regulations
Authorities – Communications on
– Regulatory Compliance reports
proposed & existing
legislations

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Whether Frequency of
Channels of communication
identified as engagement Purpose and scope of
(Email, SMS, Newspaper,
Stakeholder Vulnerable & (Annually / Half engagement including key
Pamphlets, Advertisement,
Group Marginalised yearly / Quarterly topics and concerns raised
Community Meetings, Notice
Group / others – please during such engagement
Board, Website), Other
(Yes/No) specify)
Customers Yes – Customer satisfaction surveys – Periodic – Customer satisfaction
– Formal and informal feedback and feedback on services/
products
– Technical services team camps
– Understand grievances
– Products promotion drives
– Strengthen relationship
– Grievances redressal system
with customer
Employees No – Training and seminars – Continuous – Work-life balance
– Meetings and reviews interactions – Transparent appraisal and
– HR programmes promotion policy
– Employee satisfaction surveys – Awareness on internal
policies
– Departmental meetings
– Fair remuneration
– Townhall meetings
structure
– Internal newsletters and
magazines
Suppliers Yes – Supplier meets – Continuous – Adherence to the supplier
– Periodic assessments and interactions code of conduct
interactions – Strengthen business
relationships
– Create awareness for
sustainable supply chain
Community Yes – Project-based stakeholder – Continuous – Positive engagements
meets interactions for education, water
– CSR arm conservation, healthcare,
skill development and
– Community Advisory Pane
other initiatives of CSR
Media No – Media briefings – Need based – Increase transparency
– Press releases and clarity in shared
information
– Marketing communication
Construction No – Ambuja Knowledge Centre – Continuous – Promote advanced
professionals interactions construction techniques,
sustainable construction
practices, knowledge
dissemination on good
construction and
product quality
Industry No – Meetings / Conferences – Need based – Knowledge enhancement
Association – Policy papers for policy interventions
and policy advocacy on
sustainable development
practices in value chain

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PRINCIPLE 5 Businesses should respect and promote human rights

Essential Indicators
1. Employees and workers who have been provided training on human rights issues and policy(ies) of the entity,
in the following format:
FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Category No. of employees/ No. employees
Total % Total %
workers covered workers covered
(A) (B/A) (C) (D/C)
(B) (D)
Employees
Permanent 3,007 3,007 100% 2,544 2,176 86%
Other than permanent 592 592 100% 750 219 29%
Total Employees 3,599 3,599 100% 3,294 2,395 73%
Workers
Permanent 876 876 100% 1,004 0 0%
Other than permanent 34 34 100% 29 1 3%
Total Workers 910 910 100% 1,019 1 0%

2. Details of minimum wages paid to employees and workers, in the following format:
FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Equal to More than Equal to More than
Category
Total Minimum Wage Minimum Wage Total Minimum Wage Minimum Wage
(A) No. % No. % (D) No. % No. %
(B) (B/A) (C) (C/A) (E) (E/D) (F) (F/D)
Permanent Employees
Male 2,911 0 0% 2,911 100% 2,458 0 0% 2,458 100%
Female 96 0 0% 96 100% 86 0 0% 86 100%
Other than permanent
Male 570 0 0% 570 100% 751 0 0% 751 100%
Female 22 0 0% 22 100% 2 0 0% 2 100%
Workers Permanent
Male 871 0 0% 871 100% 1,000 0 0% 1,000 100%
Female 5 0 0% 5 100% 4 0 0% 4 100%
Other than permanent
Male 34 0 0% 34 100% 29 0 0% 29 100%
Female 0 0 0% 0 0% 0 0 0% 0 100%

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3. Details of remuneration / salary / wages, in the following format:

a. Median remuneration / wages

Male Female
Median remuneration/ Median remuneration
Number salary / wages of Number / salary / wages of
respective category respective category
Board of Directors (BoD) 7 56.30 lac 1 50.85 lac
Key Managerial Personnel 3 8.1 crore Nil NA
Employees other than BoD and KMP 3,478 1,083,744 118 800,004
Workers 905 728,241 5 415,188

b. Gross wages paid to females as % of total wages paid by the entity, in the following format:
FY 2024-25 FY 2023-24
(Current (Previous
Financial Year) Financial Year)
Gross wages paid to females as % of total wages 2.59% 1.88%

4. Do you have a focal point (Individual / Committee) responsible for addressing human rights impacts or issues
caused or contributed to by the business? (Yes / No)
Yes. Ambuja Cements Ltd. is committed to upholding of fundamental human rights in line with the legitimate role
of the business. Our approach includes adherence to corporate business policies and compliance with applicable
laws including internationally recognised human rights, as set out in the International Bill of Human Rights and the
International Labour Organization declaration on Fundamental Principles and Right at Work. The policy is applicable
to all stakeholders including employees, associates, customers, vendors, contractors, etc. All Principle Officers and
People of Authority shall be responsible for ensuring adherence to Human Rights Policy.

Please refer http://www.ambujacement.com/Upload/PDF/Ambuja-Human-Rights-Policy.pdf

5. Describe the internal mechanisms in place to redress grievances related to human rights issues.
Yes. All Principle Officers and People of Authority are responsible for ensuring adherence to Human Rights Policy.
Please refer http://www.ambujacement.com/Upload/PDF/Ambuja-Human-Rights-Policy.pdf

6. Number of Complaints on the following made by employees and workers:

FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Filed Pending Filed Pending
during resolution at Remarks during resolution at Remarks
the year the end of year the year the end of year
Sexual Harassment 1 0 NA 0 0 NA
Discrimination at workplace 0 0 NA 0 0 NA
Child Labour 0 0 NA 0 0 NA
Forced Labour / Involuntary Labour 0 0 NA 0 0 NA
Wages 0 0 NA 0 0 NA
Other human rights related issues 0 0 NA 0 0 NA

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7. Complaints filed under Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal)
Act 2013, in the following format:
FY 2024-25 FY 2023-24
(Current (Previous
Financial Year) Financial Year)
Total complaints reported under Sexual Harassment on of Women at 1 0
Workplace (Prevention, Proibition and Redressal) Act, 2013 (POSH)
Complaints on POSH as a % of female employees / workers 0.8% 0
Complaints on POSH upheld 1 0

8. Mechanisms to prevent adverse consequences to the complainant in discrimination and harassment cases.
There is a Internal Committee which looks into all POSH related complaints. It ensures that these are no adverse
consequences to the complainant. It follows the SOP designed to be followed for all POSH complaints.

9. Do human rights requirements form part of your business agreements and contracts? (Yes/No)
Yes

10. Assessments for the year:

% of your plants and offices that were assessed
(by entity or statutory authorities or third parties)
Child labour 100%
Forced/involuntary labour 100%
Sexual harassment 100%
Discrimination at workplace 100%
Wages 100%
Others – please specify 100%

11. Provide details of any corrective actions taken or underway to address significant risks / concerns arising
from the assessments at Question 10 above.
Proactive measures are taken. At the time of entry of employee or worker, a detailed checklist will be followed to
ensure statutory compliance w.r.t. child labour, forced labour and wages without fail. For Sexual harassment, POSH
is there in place and for discrimination, local management committee is in place.

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PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment
Essential Indicators
1. Details of total energy consumption (in Joules or multiples) and energy intensity, in the following format:
FY 2024-25 FY 2023-24
(Current (Previous
Parameter UOM
Financial Financial
Year) Year)
From renewable sources (in Giga Joules)
Total electricity consumption (A) GJ 439,920 194,170
Total fuel consumption (B) GJ 5,747,832 4,633,771
Energy consumption through other sources (C) GJ 0 0
Total energy consumed from renewable sources (A+B+C) GJ 6,187,752 4,827,941
From non-renewable sources (in Giga Joules)
Total electricity consumption (D) GJ 2,440,800 2,961,536
Total fuel consumption (E) GJ 63,865,773 62,541,366
Energy consumption through other sources (F) GJ 0 0
Total energy consumption (D+E+F) GJ 66,306,573 65,502,902
Total energy consumed (A+B+C+D+E+F) GJ 72,494,325 70,330,843
Energy intensity per rupee of turnover GJ / D Of 0.0003 0.0003
(Total energy consumption/Revenue from operations) turnover
Energy intensity per rupee of turnover adjusted for Purchasing GJ / USD PPP 0.0079 0.0081
Power Parity (PPP) adjusted
Energy intensity in terms of physical output GJ / tonne of 2.6 2.6
cementitous
material
Energy Intensity (optional) – the relevant metric may be NA NA
selected by the entity

Note: Indicate if any independent assessment / evaluation / assurance has been carried out by an external agency?
(Yes/No) If yes, name of the external agency.

Yes, TUV India Private Limited

2. Does the entity have any sites / facilities identified as designated consumers (DCs) under the Performance,
Achieve and Trade (PAT) Scheme of the Government of India? (Yes/No) If yes, disclose whether targets set
under the PAT scheme have been achieved. In case targets have not been achieved, provide the remedial action
taken, if any.
Yes, Maratha, Suli, Rauri, Ambujanagar, Ropar, Rabariyawas, Bhatapara & Sankrail are the Designated Consumers.
All the designated consumers have achieved their PAT Target except for Suli & Rauri. Suli & Rauri achieved PAT
target by purchasing ESCerts.

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3. Provide details of the following disclosures related to water, in the following format:
FY 2024-25 FY 2023-24
(Current (Previous
Parameter UOM
Financial Financial
Year) Year)
Water withdrawal by source (in kilolitres)
(i) Surface water KL 323,346 374,806
(ii) Groundwater KL 1,232,245 1,892,104
(iii) Third party water KL 350,724 71,170
(iv) Seawater / desalinated water KL 0 0
(v) Others (Rain Water Harvested) KL 2,796,782 3,306,306
Total volume of water withdrawal for cement manufacturing KL 4,703,097 5,644,386
(in kilolitres) (i + ii + iii + iv + v)
Total volume of water consumption for cement manufacturing KL 4,703,097 5,644,386
Water intensity per rupee of turnover Litres / D of 0.025 0.031
(Total water consumption/Revenue from operations) turnover
Water intensity per rupee of turnover adjusted for Purchasing Litre / USD 0.5 0.7
Power Parity (PPP) (Total water consumption/ Revenue from PPP adjusted
operations adjusted for PPP)
Water intensity in terms of physical output Liters / 172 206
tonne of
cementitious
material
Water intensity (optional) – the relevant metric may be selected by NA NA
the entity

Note: Indicate if any independent assessment / evaluation / assurance has been carried out by an external agency?
(Yes/No) If yes, name of the external agency.

Yes, TUV India Private Limited

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4. Provide the following details related to water discharged:

FY 2024-25 FY 2023-24
(Current (Previous
Parameter
Financial Financial
Year) Year)
Water discharge by destination and level of treatment (in kilolitres)
(i) To Surface water
– No treatment 0 0
– With treatment-please specify level of treatment 0 0
(ii) To Groundwater
– No treatment 0 0
– With treatment-please specify level of treatment 0 0
(iii) To Seawater
– No treatment 0 0
– With treatment-please specify level of treatment 0 0
(iv) Sent to Third Parties (Municipal STP)
– No treatment 0 0
– With treatment-please specify level of treatment 0 0
(v) Others
– No treatment 0 0
– With treatment-please specify level of treatment 0 0
Total water discharged (in kilolitres) 0 0

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency?
(Yes/No) If yes, name of the external agency.

Yes, TUV India Private Limited

5. Has the entity implemented a mechanism for Zero Liquid Discharge? If yes, provide details of its coverage and
implementation.
Zero Liquid Discharge is implemented at all plant locations. No waste water/ treated waste water is discharged
outside the plant premises.

6. Please provide details of air emissions (other than GHG emissions) by the entity, in the following format:
FY 2024-25 FY 2023-24
Please (Current (Previous
Parameter
specify unit Financial Financial
Year) Year)
Nox Tonnes 11,608 12,277
Sox Tonnes 1,289 1,343
Particulate matter (PM) Tonnes 362 367
Persistent organic pollutants (POP) NA NA NA
Volatile organic compounds (VOC) NA NA NA
Hazardous air pollutants (HAP) NA NA NA
Others – please specify NA NA NA

Note: All our plants meet with the prescribed standards given by respective regulatory body.
Note: Indicate if any independent assessment / evaluation / assurance has been carried out by an external agency?
(Yes/No) If yes, name of the external agency.

Yes, TUV India Private Limited

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7. Provide details of greenhouse gas emissions (Scope 1 and Scope 2 emissions) & its intensity, in the following
format:
FY 2024-25 FY 2023-24
(Current (Previous
Parameter Unit
Financial Financial
Year) Year)
Total Scope 1 emissions (Break-up of the GHG into CO2, CH4, tonnes 14,756,978 15,286,295
N2O, HFCs, PFCs, SF6, NF3, if available) of CO2
Total Scope 2 emissions (Break-up of the GHG into CO2, CH4, N2O, tonnes 485,448 589,017
HFCs, PFCs,SF6, NF3, if available) of CO2
Total Scope 1 and Scope 2 emissions per rupee of turnover (Total kg CO2 / D of 0.08 0.09
Scope 1 and Scope 2 GHG emissions/Revenue from operations) turnover
Total Scope 1 and Scope 2 emissions per rupee of turnover adjusted kg CO2/ USD 1.6 1.7
for Purchasing Power Parity (PPP) (Total Scope 1 and Scope 2 GHG PPP
emissions/Revenue from operations adjusted for PPP) adjusted
Total Scope 1 and Scope 2 emission intensity in terms of physical kg CO2 / 555 581
output tonne of
cementitious
material
Total Scope 1 and Scope 2 emission intensity (optional) – NA NA
the relevant metric may be selected by the entity

Note: Indicate if any independent assessment / evaluation / assurance has been carried out by an external agency?
(Yes/No) If yes, name of the external agency.

Yes, TUV India Private Limited

8. Does the entity have any project related to reducing Green House Gas emission? If Yes, then provide details.
The Company is committed to reduce its carbon footprint. It is a signatory to SBTi to be Net Zero by 2050. The 2030
GHG emission reduction targets are validated by SBTi. The Company has taken multiple initiatives to reduce
greenhouse gases. These include: 1) Improved technology 2) Energy efficiency 3) Use of renewable energy 4) Use
of green energy like WHRS 5) Use of alternate fuels 6) Use of alternate raw materials 7) Reduction in clinker factor
and having larger share of blended products in its portfolio.

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9. Provide details related to waste management by the entity, in the following format:
FY 2024-25 FY 2023-24
(Current (Previous
Parameter Unit
Financial Financial
Year) Year)
Total Waste generated (in metric tonnes)
Plastic waste (A) MT 27,195 36,533
E-waste (B) MT 32 30
Bio-medical waste (C) MT 1 0.5
Construction and demolition waste (D) MT 0 54
Battery waste (E) MT 35 29
Radioactive waste (F) MT 0 0
Other Hazardous waste. Please specify, if any. (G) MT 345 1,743
Other Non-hazardous waste generated (H).Please specify, if any. MT 256,942 247,724
(Non hazardous waste contain Flyash, MS Scrap, Wooden Scrap,
Metal Drum, Paper, etc)
Total (A+B + C + D + E + F + G + H) in metric tonnes MT 283,851 286,145
Waste intensity per rupee of turnover Kg / D of 0.0016 0.002
turnover
Waste intensity per rupee of turnover adjusted for Purchasing kg / USD 0.031 0.033
Power Parity (PPP) (Total waste generated/Revenue from PPP adjusted
operations adjusted for PPP)
Waste intensity in terms of physical output Kg/tonne of 10.34 10.46
cementitious
material
Waste intensity (optional) – the relevant metric may be selected by NA NA NA
the entity
For each category of waste generated, total waste recovered
through recycling, re-using or other recovery operations
(in metric tonnes)
Category of waste
(i) Recycled MT 283,850 284,371
(ii) Re-used MT 0 0
(iii) Other recovery operations MT 0 0
Total MT 283,850 284,371
For each category of waste generated, total waste disposed by
nature of disposal method (in metric tonnes)
Category of waste
(i) Incineration MT 1 1,744
(ii) Landfilling MT 0 0
(iii) Other disposal operations MT 0 0
Total MT 1 1,744

Note: Indicate if any independent assessment / evaluation / assurance has been carried out by an external agency?
(Yes/No) If yes, name of the external agency.

Yes, TUV India Private Limited

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10. 
Briefly describe the waste management practices adopted in your establishments. Describe the strategy
adopted by your company to reduce usage of hazardous and toxic chemicals in your products and processes
and the practices adopted to manage such wastes.
The Company adheres to the principles of sustainable consumption of resources while reducing waste generation
and complying with the tenets of circular economy. The Company minimises waste disposal through maximising
recycling and reusing efforts. The Company also ensures proper disposal of E-waste, biomedical waste, scrap, etc.
through authorised recyclers registered with the regulatory agencies.

Our waste management initiatives include:

ƒ Plastic waste is mainly disposed of through co-processing, with a minimal amount of burst bags disposed of
through authorised scrap dealers.

ƒ Biomedical waste is incinerated at authorised Common Biomedical Waste Treatment Facilities.

ƒ E-waste is recycled through authorised recyclers.
ƒ Hazardous waste (used oil, discarded drums) is either reused in plants or co-processed in cement kilns, with
non-co-processable quantities sent to a common authorised facility.

ƒ Scraps are sold to authorised vendors.

ƒ Mining overburden is repurposed for backfilling within the mines.
11. If the entity has operations / offices in / around ecologically sensitive areas (such as national parks, wildlife
sanctuaries,biosphere reserves, wetlands, biodiversity hotspots, forests, coastal regulation zones etc.) where
environmental approvals / clearances are required,please specify details in the following format:
S. Type of Whether the conditions of environmental approval/clearance are being complied with?
No. operations (Yes/No) If no, the reasons thereof and corrective action taken, if any.
Nil Nil Nil

12. Details of environmental impact assessments of projects undertaken by the entity based on applicable laws, in
the current financial year:
Whether
Results
conducted by
EIA communicated
Sr. independent Relevant Web
Name and brief details of project Notification Date in public
No. external link
No. domain
agency
(Yes/No)
(Yes/No)
1. Bathinda GU expansion 1.20 MTPA to S.O. 1533(E) EC Yes Yes parivesh.nic.in
2.2 MTPA located near Guru Nanak dated granted on
Dev Thermal Power Plant, Malout 14.09.2006 17.07.2024
Road, Village- Malout, Tehsil & District- & its
Bathinda of Ambuja Cements Limited amendments
2. Proposed expansion of Integrated S.O. 1533(E) EC Yes Yes parivesh.nic.in
Cement Plant - Clinker (2.4 million TPA dated granted on
to 3.5 million TPA)-Cement (Existing 14.09.2006 02.11.2024
3.6 million TPA-No change)- WHRB & its
(7.5 MW to 12 MW) and CPP ( Existing amendments
18 & 15 MW-No change)- by Installation
of new Line-II (Rotary Kiln 2800 TPD)
and new Fly Ash Dryer 1000 TPD at
Village- Rabriyawas, Tehsil -Jaitaran,
District - Pali, Rajasthan by M/s Ambuja
Cements Limited

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Whether
Results
conducted by
EIA communicated
Sr. independent Relevant Web
Name and brief details of project Notification Date in public
No. external link
No. domain
agency
(Yes/No)
(Yes/No)
3. Maratha Limestone Mine, ML - I (ML S.O. 1533(E) EC Yes Yes parivesh.nic.in
Area – 579.90 ha) with Expansion in dated applied on
Limestone Production Capacity from 14.09.2006 26.08.2024
1.5 million TPA to 3.5 million TPA, & its
at Villages- Thutra and Lakhmapur amendments
(Tehsil: Korpana) and Hirapur, Isapur
and Sonapur (Tehsil: Rajura), District-
Chandrapur, State: Maharashtra of M/s
Ambuja Cements Ltd.
4. Proposed Naulatha Cement Grinding Unit S.O. 1533(E) EC Yes Yes parivesh.nic.in
with Cement Production capacity of 1 x dated applied on
4.0 Million MTPA at Village: Naulatha, 14.09.2006 22.01.2025
Tehsil: Israna, District: Panipat, Haryana & its
by M/s. Ambuja Cements Limited amendments
5. Proposed 3D2 Limestone Block S.O. 1533(E) EC Yes Yes parivesh.nic.in
(Auctioned Block) (Area: 434.08502 ha) dated applied on
with Proposed Limestone Production 14.09.2006 17.02.2025
Capacity 3.0 Million TPA, OB/waste 1.15 & its
Million TPA, Top Soil 0.34 Million TPA, amendments
(Total Excavation 4.49 Million TPA)
along with Installation of Crusher (2000
TPH) with Wobbler at Villages: Harima
& Sarasani, Tehsil and District: Nagaur,
Rajasthan by Ambuja Cements Limited
6. Proposed Standalone Cement Grinding S.O. 1533(E) EC Yes Yes parivesh.nic.in
Unit with Cement Production of 6.0 dated applied on
MMTPA (2X3.0 Million Metric Tons per 14.09.2006 13.03.2025
Annum) located at Village- Ramannapet, & its
Taluka-Ramannapet, District: Yadadri amendments
Bhuvanagiri, State- Telangana by M/s.
Ambuja Cements Limited (ACL)
7. Expansion of Integrated Cement (Clinker: S.O. 1533(E) PH Yes Yes https://www.
8.1 MTPA to 16.1 MTPA, Cement: 6.5 dated completed enviscecb.org
MTPA to 16.5 MTPA, WHRS: 43 MW 14.09.2006 on
to 85 MW & CPP: 63 MW to 123 MW) & its 08.01.2025
by Installation of Line- IV & Line-V at amendments
Village: Rawan, Tehsil: Balodabazar,
District: Balodabazar-Bhatapara, State:
Chhattisgarh by M/s Ambuja Cements
Limited (Unit: Bhatapara)

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Whether
Results
conducted by
EIA communicated
Sr. independent Relevant Web
Name and brief details of project Notification Date in public
No. external link
No. domain
agency
(Yes/No)
(Yes/No)
8. Proposed Expansion in production S.O. 1533(E) PH Yes Yes https://
capacity of Cement Grinding Unit from dated completed ueppcb.
1.2 MTPA to 3.0 MTPA at located near 14.09.2006 on uk.gov.in
Village: Lakeshwari, P.O- Sikanderpur & its 18.01.2025
Bhainswal, Bhagwanpur, Roorkee, Distt. amendments
Haridwar, Uttarakhand, Pin- 247661
by M/s Ambuja Cements Limited (Unit:
Roorkee)
9. Expansion in Limestone Production S.O. 1533(E) PH Yes Yes https://www.
Capacity from 2.0 Million TPA to 6.3 dated completed enviscecb.org
Million TPA, (ROM 6.5 Million TPA 14.09.2006 on
including 0.2 Million TPA screen & its 20.01.2025
rejects), Sub Grade 1.7 Million TPA, Top amendments
Soil 0.27 Million TPA, Waste 2.55 Million
TPA (Total Excavation 11.02 Million
TPA) with existing crusher of 1800 TPH
with screen and a proposed crusher
of 1800 TPH capacity in Maldi Mopar
Limestone Mine (ML Area – 553.656 ha)
in Villages- Boirdih, Karmandih ,Maldi,
Mopar and Devrani Tehsil: Balodabazar-
Bhatapara, Chhattisgarh by M/s. Ambuja
Cements Limited
10. Proposed Cement Grinding Unit with S.O. 1533(E) PH Yes Yes https://www.
Cement Production Capacity of 2 x 3 dated completed hspcb.org.in
Million Metric Tons per Annum (6.0 14.09.2006 on
MMTPA) at located Village: Devli, Tehsil+ & its 30.01.2025
District: Palwal, State: Haryana by M/S. amendments
Ambuja Cements Limited
11. Expansion in Limestone Production S.O. 1533(E) PH Yes Yes https://mpcb.
Capacity from 2.0 Million TPA to 3.5 dated completed gov.in
Million TPA, Top Soil 0.25 Million 14.09.2006 on
TPA, Waste (OB/IB) 2.40 Million TPA, & its 03.02.2025
Sub grade 0.50 Million TPA (Total amendments
Excavation 6.65 Million TPA) along with
existing crusher of 1200 TPH in Maratha
Limestone Mine - II (ML Area – 880.31
ha) in Villages- Bakhardi, Upparwahi,
Chandur, Pimpalgaon, Lakhmapur and
Thutra (Tehsil: Korpana) and Sonapur
(Tehsil: Rajura), District- Chandrapur,
State: Maharashtra by M/s. Ambuja
Cements Limited

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Whether
Results
conducted by
EIA communicated
Sr. independent Relevant Web
Name and brief details of project Notification Date in public
No. external link
No. domain
agency
(Yes/No)
(Yes/No)
12. Kodidra Block Mining Lease for S.O. 1533(E) PH Yes Yes https://gpcb.
Limestone and Marl major Mineral dated completed gujarat.gov.in
for 1.5 million TPA production over an 14.09.2006 on
area of 41.31.86 Ha. located in Kodidra & its 17.03.2025
Village, Veraval Taluka, Gir-Somnath amendments
District, Gujarat State of M/s Ambuja
Cements Limited
13. Kukaras Block (Private) Mining Lease S.O. 1533(E) PH Yes Yes https://gpcb.
for Limestone and Marl Mineral for 2.0 dated completed gujarat.gov.in
milllion TPA production of Limestone 14.09.2006 on
over an area of 29.16.81 Ha located & its 17.03.2025
in Village: Kukaras, Taluka: Veraval, amendments
District: Gir-Somnath, State: Gujarat, by
M/s Ambuja Cements Limited
14. "Proposed Greenfield Project Of S.O. 1533(E) PH Yes Yes https://mpcb.
Standalone Grinding Unit With Cement dated completed gov.in
Production Capacity Of 6 Mmtpa (2 X 3 14.09.2006 on
Mmtpa) At Village-Malkhed & Udkhed, & its 27.03.2025
Taluka-Chandur Railway & Amravati, amendments
District- Amravati, Maharashtra By M/S.
Ambuja Concrete North Private Limited
"
15. Proposed Ambivli Cement Grinding S.O. 1533(E) PH to be Yes Yes Draft EIA/
Unit With Production Capacity Of 2 X 3 dated conducted EMP Report
Mmtpa (6.0 Mmtpa) Located At Village: 14.09.2006 submitted to
Ambivli, Taluka: Kalyan, District: Thane, & its competent
State: Maharashtra by M/s. Ambuja amendments authorities of
Concrete North Private Limited MPCB.
https://mpcb.
gov.in
16. Proposed Greenfield project of S.O. 1533(E) PH to be Yes Yes Draft EIA/EMP
Standalone Grinding Unit with Cement dated conducted Report to be
production capacity of 2 x 3 MMTPA 14.09.2006 submitted to
(6 MMTPA) at Village-Bornar, Taluka & & its competent
District-Jalgaon, Maharashtra by M/s. amendments authorities of
Ambuja Concrete North Private Limited MPCB.
https://mpcb.
gov.in

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Whether
Results
conducted by
EIA communicated
Sr. independent Relevant Web
Name and brief details of project Notification Date in public
No. external link
No. domain
agency
(Yes/No)
(Yes/No)
17. Proposed expansion in integrated S.O. 1533(E) PH to be Yes Yes Draft EIA/
cement plant (Clinker: 3.0 MTPA to dated conducted EMP Report
15.06 MTPA, Cement: 4.5 MTPA to 14.09.2006 submitted to
14.5 MTPA, CPP: 50 MW (No Change), & its competent
WHRS 15 MW to 87 MW, DG Set (9190 amendments authorities of
kVA), AFR Pre-processing & Feeding MPCB.
System (4250 TPD), Synthetic Gypsum https://
Plant (5000 TPD) and Fly Ash Dryer: environment.
1000 TPD, Railway siding with Wagon rajasthan.gov.
Tippler & Loader by Installation of new in/
Line – 2, 3 & 4 and Plant Residential
Colony located at Village & Tehsil:
Marwar Mundwa, District: Nagaur, State
Rajasthan of ACL
18. Marwar Mundwa Limestone(ML-I) with S.O. 1533(E) PH to be Yes Yes Draft EIA/
enhancement in Production Capacity dated conducted EMP Report
from 3.0 to 14.0 MTPA in the Mine Lease 14.09.2006 submitted to
area of 699.99 Ha (ML No. 111/2007) & its competent
by M/s Ambuja Cement Limited located amendments authorities of
near to village Rupasar, Inana, Mundwa, MPCB.
and Bhadana, Tehsil Mundwa, District https://
Nagaur, State Rajasthan of M/S Ambuja environment.
Cements Limited rajasthan.gov.
in/
19. Expansion in Marwar Mundwa S.O. 1533(E) PH to be Yes Yes Draft EIA/
Limestone (ML-II) for Production dated conducted EMP Report
Capacity from 2.0 to 4.5 Million TPA 14.09.2006 submitted to
in the Mine Lease Area of 635 ha & its competent
(ML-03/1994) by M/s Ambuja Cement amendments authorities of
Limited located at Villages Kherwad, MPCB.
Rupasar, and Didyakalan, Tehsil Jayal https://
and Nagaur, Rajasthan of M/S Ambuja environment.
Cements Limited rajasthan.gov.
in/
20. Proposed Standalone Grinding Unit S.O. 1533(E) PH to be Yes Yes Draft EIA/
with Cement Production Capacity of dated Conducted EMP Report
4.0 Million TPA (2 x 2.0 Million TPA) 14.09.2006 on submitted to
at Village: Mawan, Tehsil & District: & its 25.04.2025 competent
Guna, Madhya Pradesh by M/s. Ambuja amendments authorities of
Concrete North Private Limited MPCB.
http://mppcb.
mp.gov.in

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13. Is the entity compliant with the applicable environmental law/ regulations/ guidelines in India; such as the Water
(Prevention and Control of Pollution) Act, Air (Prevention and Control of Pollution) Act, Environment protection
act and rules thereunder (Yes/No). If not, provide details of all such non-compliances, in the following format:
Specify the law / Any fines / penalties /
S. regulation / guidelines Provide details of the action taken by regulatory Corrective action
No. which was not complied non-compliance agencies such as pollution taken, if any
with control boards or by courts
1. Air Act (Prevention and Emission due to rupturing of 6.6 Lakh Repaired the duct and
controlof pollution) 1981 pre-heater duct in Rauri Plant emission controlled

PRINCIPLE 7 Businesses, when engaging in influencing public and regulatory policy, should do so in a manner
that is responsible and transparent
Essential Indicators
1. a. Number of affiliations with trade and industry chambers / associations: 8

b. List the top 10 trade and industry chambers / associations (determined based on the total members of
such body) the entity is a member of / affiliated to.
S. Reach of trade and industry
Name of the trade and industry chambers / associations
No. chambers / associations (State / National)
1. Indian Business & Biodiversity Initiative (IBBI) National
2. Global Cement Concrete Association (GCCA) National
3. Confederation of Indian Industry (CII) National
4. National Safety Council (NSC) National
5. World Economic Forum (WEF) International
6. Science Based Target Initiative International
7. United Nation Global Compact International
8. The International Renewable Energy Agency (IRENA) International

2. Provide details of corrective action taken or underway on any issues related to anti-competitive conduct by
the entity, based on adverse orders from regulatory authorities.
Name of authority Corrective action taken
None. Company ensures compliance with all anti-trust laws
All agreements are duly vetted to ensure due compliance with anti-trust laws. Training modules are
circulated to sales / marketing / procurement team from time to time to create awareness on cartelisation
/ restrictive trade practices We seek proactive advise / clarifications from external law firms in case of any
doubt in any transaction before proceeding ahead with the same.

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PRINCIPLE 8 Businesses should promote inclusive growth and equitable development

Essential Indicators
1. Details of Social Impact Assessments (SIA) of projects undertaken by the entity based on applicable laws, in
the current financial year.
Name and brief Date of Whether conducted by independent Results communicated in Relevant
details of project notification external agency (Yes/No) public domain (Yes/No) Web link
Social Impact Assessment is a part of EIA for getting Environment Clearance for projects. All projects listed
in Question No. 12 of Principle 6 have SIA component in-built as part of the study carried out. In addition,
assessing social impacts of the CSR projects is an ongoing process at Ambuja Foundation, that continues to
assess social impacts using platforms such as Social Engagement Scorecard (SES), Community Advisory Panel
(CAP) etc. Any social impacts emerging out of these platforms is seriously considered and factored into annual
work plan and activities of Ambuja Foundation.

This financial year we conduct below social impact assessment of the our CSR projects.
1. Impact assessment of Ambuja’s WRM and RID initiatives during 2022-24 in Baloda Bazar, Bhatapara by
Crisil revealed. The project achieved an SROI value of 10.12, indicating that for every D 1 invested, a social
value of D 10.12 was generated. Below are the outcomes
ƒ 98% respondents affirmed that irrigation canal significantly increased availability of water for agriculture
ƒ 24% increment in irrigated land was achieved through improved access to water
ƒ 18% increment in farmers cultivating two seasons
ƒ 79% respondents reported enhanced hygiene and sanitation
ƒ 76% respondents confirmed reduction in drudgery
ƒ 96% respondents reported improved connectivity through cement concrete roads
ƒ 90% respondents confirmed increase in social, cultural, and administrative engagement through
community infrastructure development
ƒ 83% respondents acknowledged that school infrastructure development improved quality of education
2. Impact assessment of Ambuja’s livelihood promotion initiatives during 2022-24 in Marwar Mundwa,
Rajasthan by PWC reveled. The project achieved a SROI value of 7.83, indicating that for every D 1
invested, a social value of D 7.83 was generated. Below are the outcomes
ƒ 98% respondents confirmed increased income through adoption of sustainable agricultural practices
ƒ 90% respondents shared increased cropping intensity as a result of WRM interventions
ƒ 70% reduction in water use achieved by using drip and sprinkler irrigation systems
ƒ 18% increase in income from goat rearing through improved breeding, nutrition and health care for goats
ƒ 84% women reported increased household income and 69% improved their household savings though
SHG income generation activities
ƒ 127% increment in monthly earnings of youth (from D 5,833 to D 13,214) through skill development initiatives

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2. Provide information on project(s) for which ongoing Rehabilitation and Resettlement (R&R) is being
undertaken by your entity, in the following format:
S. Name of Project for No. of Project Affected % of PAFs Amounts paid to PAFs
State District
No. which R&R is ongoing Families (PAFs) covered by R&R in the FY (In E)
Nil

3. Describe the mechanisms to receive and redress grievances of the community.

Ambuja Foundation acts like a bridge between the plant and the community. The concerns and grievances from
the community are taken to Plant Head by Ambuja Foundation team. The foundation facilitates the issue based
discussion with community and the plant as may be suggested by the Head. Each plant also has a CSR committee
where concerns of the community are shared and discussed with senior plant team. Ambuja plants have Community
Advisory Panel (CAPs), a formal forum consisting of stakeholders representatives including senior team at plant,
where issues and concerns of the community are discussed and resolved.

4. Percentage of input material (inputs to total inputs by value) sourced from suppliers:
FY 2024-25 FY 2023-24
(Current (Previous
Financial Year) Financial Year)
Directly sourced from MSMEs / small producers 23.99% 2.24%
Directly from within India 96.74% 92.96%

5. Job creation in smaller towns – Disclose wages paid to persons employed (including employees or workers
employed on a permanent or non-permanent/on contract basis) in the following locations, as % of total wage cost
FY 2024-25 FY 2023-24
Location (Current (Previous
Financial Year) Financial Year)
Rural 36.64% 34.29%
Semi-urban 12.03% 13.92%
Urban 41.82% 42.73%
Metropolitan 9.51% 9.06%

(Place to be categorised as per RBI Classification System – rural/semi-urban/urban/metropolitan)

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 Portfolio Overview Corporate Overview Strategic Review ESG Overview Statutory Reports Financial Statements

PRINCIPLE 9 Businesses should engage with and provide value to their consumers in a responsible manner
Essential Indicators
1. Describe the mechanisms in place to receive and respond to consumer complaints and feedback.
The Company has provided on its website a dedicated e-mail address wherein the Company receives and responds
to consumer complaints and feedbacks. The e-mail address is [email protected]. In addition, every package
of product has printed customer care details with postal address, toll free phone number and email id

2. Turnover of products and / services as a percentage of turnover from all products / service that carry information
about:
As a percentage to total turnover
Environmental and social parameters relevant to the product The Company’s products confirm to all
Safe and responsible usage
Recycling and / or safe disposal applicable statutory parameters.

3. Number of consumer complaints in respect of the following:

FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Pending Pending
Received Received
resolution resolution
during Remarks during Remarks
at end of at end of
the year the year
year year
Data privacy 0 0 0 0
Advertising 0 0 0 0
Cyber-security 0 0 0 0
Delivery of essential services No essential services (Every service is a voluntary, value-added service.)
Restrictive Trade Practices 0 0 7 2
Unfair Trade Practices The pending matters (including 5 1
of previous years) are consumer
complaints filed before various
Consumer forums and related
appeals before appropriate
4 28
forums. The matters are being
heard by the respective forums
& appellate forums as per the
due process of law and are at
different stages of resolution.
Other 0 0 13 4

4. Details of instances of product recalls on account of safety issues:

Number Reasons for recall
Voluntary recalls 0 NA
Forced recalls 0 NA

5. Does the entity have a framework/ policy on cyber security and risks related to data privacy? (Yes/No) If
available, provide a web-link
Yes, Cyber Security and Data Privacy Policy https://www.ambujacement.com/Upload/PDF/1.-Cyber-security-and
data-privacy-policy.pdf of the policy.

6. Provide details of any corrective actions taken or underway on issues relating to advertising, and delivery
of essential services; cyber security and data privacy of customers; re-occurrence of instances of product
recalls; penalty/action taken by regulatory authorities on safety of products/services.
 esponse: All communications have necessary disclaimer as per Advertising Standard Council of India (ASCI) and
R
Bureau of Indian Standard (BIS) guidelines.

7. Provide the following information relating to data breaches:

a. Number of instances of data breaches along-with impact: 0
b. Percentage of data breaches involving personally identifiable information of customers: 0%
c. Impacts, if any, of the data breaches: NA

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Assurance Statement on BRSR

Independent Assurance Statement

To the Directors and Management
Ambuja Cements Limited, Adani Corporate House,
Shantigram, Near Vaishno Devi Circle, S.G. Highway,
Ahmedabad - 382421

Ambuja Cements Limited (hereafter 'ACL') commissioned TUV India Private Limited (TUVI) to conduct
independent external assurance of BRSR Core disclosures (09 attributes as per Annexure I - Format of BRSR Core)
following the (BRSR Core –Framework for assurance and ESG disclosures for value chain stipulated in SEBI circular
SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, dated 12/07/2023 and Industry Standards on Reporting of BRSR Core, circular
SEBI/HO/CFD/CFD-PoD-1/P/CIR/2024/177, dated 20/12/2024) with reasonable assurance in conjunction with
Limited assurance of the Section A: General Disclosures, section B: Management and Process Disclosures and 09 BRSR
principles covering Essential and Leadership Indicators. ACL developed Business Responsibility and Sustainability
Report (hereinafter 'the BRSR') for the period April 01, 2024 to March 31, 2025. The BRSR is based on the
National Guidelines on Responsible Business Conduct (NGRBC), SEBI circular: SEBI/HO/CFD/CMD-
2/P/CIR/2021/562, dated 10/05/2021 followed by the notification number SEBI/LAD-NRO/GN/2023/131, dated
14/06/2023 pertaining to BRSR requirement. This assurance engagement was conducted in reference with
BRSR, the terms of our engagement and ISAE 3000 (Revised) and ISAE 3410 (for ‘Assurance Engagements
on Greenhouse Gas Statement) requirements.
Management's Responsibility
ACL developed the BRSR’s content pertaining to the Section A and B, 09 BRSR principles covering Essential and
Leadership Indicators including the Core disclosures (09 attributes as per Annexure I - Format of BRSR Core). ACL
management is responsible for carrying out the collection, analysis, and disclosure of the information
presented in the BRSR (web-based and print), including website maintenance, integrity, and for ensuring
its quality and accuracy in reference with the applied criteria stated in the BRSR, such that it’s free of
intended or unintended material misstatements. ACL will be responsible for archiving and reproducing the
disclosed data to the stakeholders and regulators upon request.
Scope and Boundary
The scope of work includes the assurance of the following Section A and B, 09 BRSR principles covering Essential
and Leadership Indicators and 09 attributes as per Annexure I - Format of BRSR Core disclosed in the BRSR report.
The BRSR core requirements encompass essential disclosures pertaining to organization’s Environmental,
Social and Governance (ESG). In particular, the assurance engagement included the following:
1. Review of General Disclosure, Management & Process and the disclosures against all 09 BRSR
principles submitted by ACL;
2. Review of 09 attributes as per Annexure I - Format of BRSR Core submitted by ACL,
3. Review of the quality of information,
4. Review of evidence (on a random samples) for limited assurance of Section A and B, 09 BRSR principles
covering Essential and Leadership Indicators and reasonable assurance of 09 attributes as per Annexure I -
Format of BRSR Core.

TUVI has verified the below Essential and Leadership Indicators disclosed in the BRSR under Limited
Assurance
Principles Essential Indicators Leadership
Indicators
Principle 1: Businesses should conduct and govern 1,2,3,4,5,6,7,8,9 1, 2
themselves with integrity, and in a manner that is
Ethical, Transparent and Accountable.
Principle 2: Businesses should provide goods and 1,2,3,4 1,2, 3, 4, 5
services in a manner that is sustainable and safe.
Principle 3: Businesses should respect and promote the 1,2,3,4,5,6,7,8,9,10,11,12, 1,2,3,4, 5, 6
well-being of all employees, including those in their 13,14,15
value chains.
Principle 4: Businesses should respect the interests of 1,2 1,2,3
and be responsive to all its stakeholders.

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Principle 5: Businesses should respect and promote 1,2,3,4,5,6,7,8,9,10, 11 1,2,3, 4, 5

human rights.
Principle 6: Businesses should respect and make efforts 1,2,3,4,5,6,7,8,9,10,11,12, 1, 3,4, 5, 6,7, 8
to protect and restore the environment. 13
Principle 7: Businesses, when engaging in influencing 1,2 1
public and regulatory policy, should do so in a manner
that is responsible and transparent.
Principle 8: Businesses should promote inclusive 1,2,3,4, 5 1,2,3, 4, 5, 6
growth and equitable development.
Principle 9: Businesses should engage with and provide 1,2,3,4,5,6, 7 1,2,3, 4
value to their consumers in a responsible manner

Section A: General Disclosures

Q20.a. Total number of permanent and other than permanent employees and workers
Q20.b Total number of differently abled employees and workers (permanent and other than permanent)
Q22. Turnover rate for permanent employees and permanent workers
Q24. Corporate Social Responsibility (CSR) details (total expenditure) based on “Audited Annual report on
Corporate Social Responsibility (CSR) activities”
Q26. Materiality Analysis

Principle 3: Businesses should respect and promote the well-being of all employees, including those
in their value chains
Q1.a. Number and percentage of employees and workers covered under health insurance, accident
insurance, maternity benefits, paternity benefits, and day care facilities.
Q2. Number of employees & workers covered as a percentage of total employees under the benefits of
Provident Funds (PF), Gratuity and Employee State Insurance (ESI).
Q5. Return to work and retention rates of permanent employees and workers that took parental leave.
Q7. Membership of employees and workers in association(s) or Unions.
Q8. Training given to employees and workers.
Q9. Performance and career development reviews of employees and workers
Q11. Safety data (fatalities, loss-time injuries, recordable work-related injuries and High consequence
work-related injury or ill-health (excluding fatalities) of employees and contractors).
Q13. Numbers of complaints made by employees and workers on working conditions and Health and
Safety.

Principle 5: Businesses should respect and promote human rights

Q1. Employees and workers who have been provided with training on human rights issues and policies of
the entity.
Q2. Minimum wages paid to employees and workers
Q3.a. Median remuneration/wages: Gender pay gap Indicators
Q6. Number of Complaints by employees and workers on child labour, forced labour, sexual harassment,
discrimination at workplace, wages and other human rights related issues
Q10. Percentage of plants assessed for child labour, forced labour, sexual harassment, discrimination at
workplace and wages

Principle 6: Businesses should respect and make efforts to protect and restore the environment
Q3. Water withdrawal, consumption and discharge in areas of water stress
Q6. Air emissions (other than GHG emissions) - NOx, SOx, Dust Emission, Direct Mercury Emissions

TUVI has verified the below 09 attributes as per Annexure I - Format of BRSR Core disclosed in the BRSR
under Reasonable Assurance
Attributes KPI

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Green-house gas Total Scope 1 emissions (Break-up of the GHG into CO2, CH 4, N2O, HFCs, PFCs, SF6, NF3, if
(GHG) footprint available) - GHG (CO2e) Emission in MT - Direct emissions from organization’s owned- or
(limited to Indian controlled sources – Monitored
operation) Total Scope 2 emissions (Break-up of the GHG (CO2e) into CO2, CH4, N2O, HFCs, PFCs, SF6,
NF3, if available) - Indirect emissions from the generation of energy that is purchased from
a utility provider – Monitored
GHG Emission Intensity (Scope 1+2), Total Scope 1 and Scope 2 emissions (MT) / Total
Revenue from Operations adjusted for PPP – Calculated
GHG Emission Intensity (Scope 1 +2), Total Scope 1 and Scope 2 emissions (MT) / Total
Output of Product or Services- Calculated
Water footprint Total water consumption (in kL) – Monitored and estimated
Water consumption intensity - kL / Total Revenue from Operations adjusted for PPP –
Calculated
Water consumption intensity - kL / Total output of Product or Services - Calculated
Water Discharge by destination and levels of Treatment (kL) – Calculated based on
estimated values
Energy footprint Total energy consumed in GJ – calculated on measured for owned premised and estimates
(limited to Indian for co-sharing offices
operation) % of energy consumed from renewable sources - In % terms - Monitored
Energy intensity - Joules or multiples / Rupee adjusted for PPP – Calculated
Energy intensity - Joules or multiples /Product or Service�– Calculated
Embracing circularity - Plastic waste (A) – Monitored, E-waste (B) – Monitored, Bio-medical waste (C) – Monitored,
details related to waste Construction and demolition waste (D) – Monitored, Battery waste (E) – Monitored,
management by the Radioactive waste (F) – NA
entity (limited to Indian Other Hazardous waste (G) – see the list below
operation) Used Oil, Waste Oil, Oil storage barrels, Paint cans, Oil filters, Oil-soaked cotton– Monitored
Other Non-hazardous waste generated (H) – see the list below
Organic waste: Food waste, Garden waste, STP sludge, Wood waste– Monitored;
Inorganic Waste: Mixed paper/Newspaper/Magazine, Glass waste, Waste tissue paper,
office stationery; Packaging Waste: Cardboard, scrap metal – Monitored;
Total waste generated (A +B + C + D + E + F + G + H) in MT –Monitored;
Waste intensity- Kg or MT / Rupee adjusted for PPP – Calculated
Waste intensity- Kg or MT / Unit of Product or Service-Calculated
Each category of waste generated, total waste recovered through recycling, re-using or
other recovery operations (MT) – Monitored
Each category of waste generated, total waste recovered through recycling, re-using or
other recovery operations (Intensity), Kg of Waste Recycled Recovered /Total Waste
generated - Calculated
For each category of waste generated, total waste disposed by nature of disposal method
(MT)- Monitored
For each category of waste generated, total waste disposed by nature of disposal method
(Intensity)
 kg of Waste Recycled Recovered /Total Waste generated - Calculated
Enhancing Employee Spending on measures towards wellbeing of employees and workers – cost incurred as a %
Wellbeing and Safety of total revenue of the company - In % terms – Monitored and calculated
Details of safety related incidents for employees and workers (including contract-workforce
e.g. workers in the company's construction sites)
i. Number of Permanent Disabilities – Monitored
ii. Lost Time Injury Frequency Rate (LTIFR) (per one million-person hours worked) –
Monitored
iii. No. of fatalities – Monitored
Enabling Gender Gross wages paid to females as % of wages paid - In % terms – Calculated
Diversity in Business Complaints on POSH 1) Total Complaints on Sexual Harassment (POSH) reported –
Monitored
2) Complaints on POSH as a % of female employees / workers –
Monitored
3) Complaints on POSH upheld – Monitored
Enabling Inclusive Input material sourced from following sources as % of total purchases – Directly sourced
Development from MSMEs/ small producers and from within India - In % terms – As % of total purchases
by value – Monitored
Job creation in smaller towns – Wages paid to persons employed in smaller towns
(permanent or non-permanent /on contract) as % of total wage cost - In % terms – As % of
total wage cost – Monitored
Instances involving loss / breach of data of customers as a percentage of total data breaches
or cyber security events - In % terms – Monitored

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Fairness in Engaging Number of days of accounts payable - (Accounts payable *365) / Cost of goods/services
with Customers and procured - Calculated
Suppliers
Open-ness of business Concentration of 1) Purchases from trading houses as % of total purchases
purchases & 2) Number of trading houses where purchases are made from
sales done with 3) Purchases from top 10 trading houses as % of total purchases from
trading houses, trading houses
dealers, and 1) Sales to dealers / distributors as % of total sales
related parties 2) Number of dealers / distributors to whom sales are made
Loans and 3) Sales to top 10 dealers / distributors as % of total sales to dealers
advances & / distributors
investments Share of RPTs (as respective %age) - Calculated
with related Purchases, Sales, Loans & advances, Investments - Calculated
parties
Notes:
Waste: The data of total waste recovered through recycling, re-using or other recovery operations or total waste disposed
by nature of disposal method could be assessed based on interviews and sample records as presented during the onsite visit.
The reporting boundaries includes encompassing 6 integrated cement (Ambujanagar, Bhattapara,
Darlaghat, Maratha, Marwar, Rabriyawas) plants and 9 grinding units (Bhatinda, Dadri, Farakka, Nalagarh,
Ropar, Roorkee, Sankrail, Surat, Tuticorin). Along with corporate office.
Set of on-site and remote verifications were conducted at,

Onsite Verification
1. Onsite verification on date 31-01-2025 for the Maratha plant located at Village - Upparwahi, Taluka
- Korpana, District - Chandrapur (Maharashtra) -442908,
2. Onsite verification on date 03-02-2025 for the Rabriyawas plant located at PO: Rabriyawas, Tehsil:
Jaitaran, Dist.: Beawar (Rajasthan).
Remote Verification
1. Remote verification on date 28-01-2025 for the Surat plant located at Magdalla Port Road, Gavier
Village, Choryasi taluka, Surat- 390053,
2. Remote verification on date 10-02-2025 for the Marwar plant located at Village - Marwar Mundwa,
Distt -Nagaur, Rajasthan 341026,
3. Remote verification on date 11-02-2025 for the Bhattapara plant located at Village Rawan Tehsil &
Distt Balodabazar (Chattisgarh),
4. Remote verification on date 13-02-2025 for the Darlaghat plant located at Village Suli, PO-
Darlaghat, Teh Arki, Distt. Solan HP
5. Remote verification on date 14-02-2025 for the Ambujanagar plant located at Ambujanagar, Tq:
Kodinar, Dist.Gir Somanath, Gujarat State
6. Remote verification on date 09-04-2025 for the Sankrail plant located at Vill & PO: Dhulagori, P.S.
- Sankrail, Dist. - Howrah (WB) – 711302,
7. Remote verification on date 09-04-2025 for corporate office
8. Remote verification on date 11-04-2025 for the Bhatinda plant located at Malout Road, Near Guru
Nanak Dev Thermal Plant Bhatinda, Punjab – 151002,
9. Remote verification on date 11-04-2025 for the Dadri plant located at Village Dhoom Manikpur, &
Badpura Dadri District Gautambudh Nagar 2023207,
10. Remote verification on date 11-04-2025 for the Ropar plant located at Village: Daburji, Tehsil &
District: Ropar (Punjab),
11. Remote verification on date 11-04-2025 for the Roorkee plant located at Vill. Lakeshwari, P.O-
Sikanderpur Bhainswal, Bhagwanpur, Roorkee, Dist. Haridwar, Pin. 247661, Uttarakhand,
12. Remote verification on date 14-04-2025 for the Farakka plant located at Vill - Kendua, P.O. -
Srimantapur, Dist. – Murshidabad, Pin - 742 212,
13. Remote verification on date 14-04-2025 for the Nalagarh plant located at Vill- Navagraon, PO-
Jajhra, Teh- Nalagarh.
14. Remote verification on date 14-04-2025 for the Tuticorin plant located at No.1/174, Melamaruthur
Village, Mela Arasadi Post Ottapidaram, Tuticorin Tamil Nadu - 628002
The assurance activities were carried out together with a desk review of entire plants and offices as per
reporting boundary.

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Limitations
TUVI did not perform any assurance procedures on the prospective information disclosed in the Report,
including targets, expectations, and ambitions. Consequently, TUVI draws no conclusion on the prospective
information. During the assurance process, TUVI did not come across any limitation to the agreed scope of
the assurance engagement. TUVI did not verify any ESG goals and claim through this assignment. TUVI
verified data on a sample basis; the responsibility for the authenticity of data entirely lies with ACL. Any
dependence of person or third party may place on the BRSR Report is entirely at its own risk. TUVI has taken
reference of the financial figures from the audited financial reports. ACL will be responsible for the
appropriate application of the financial data. The application of this assurance statement is limited w.r.t
SEBI circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, dated Jul 12, 2023 and Industry Standards on Reporting of BRSR
Core, circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2024/177, dated 20/12/2024). This assurance statement does not
endorse any environmental and social claims (related to the product, manufacturing process, packaging,
disposal of product etc.) as well as advertisements by the reporting organization. TUVI does not permit use
of this statement for Greenwashing or misleading claims. The reporting Organization is responsible for
ensuring adherence to relevant laws.
Our Responsibility
TUVI's responsibility in relation to this engagement is to perform a limited level of BRSR assurance for
Section A and B, 09 BRSR principles covering Essential and Leadership Indicators and reasonable level of assurance
for 09 attributes as per Annexure I - Format of BRSR Core and to express a conclusion based on the work performed.
Our engagement did not include an assessment of the adequacy or the effectiveness of ACL's strategy,
management of ESG-related issues or the sufficiency of the Report against BRSR reporting principles, other
than those mentioned in the scope of the assurance. TUVI's responsibility regarding this verification is in
reference to the agreed scope of work, which includes assurance of non-financial quantitative and
qualitative information disclosed by ACL. Reporting Organization is responsible for archiving the related
data for a reasonable time period. The intended users of this assurance statement are the management of
‘ACL’. The data is verified on a sample basis, the responsibility for the authenticity of data lies with the
reporting organization. TUVI expressly disclaims any liability or co-responsibility 1) for any decision a
person or entity would make based on this assurance statement and 2) for any damages in case of erroneous
data is reported. This assurance engagement is based on the assumption that the data and information
provided to TUVI by ACL are complete and true.
Verification Methodology
During the assurance engagement, TUVI adopted a risk-based approach, focusing on verification efforts
with respect to disclosures. TUVI has verified the disclosures and assessed the robustness of the underlying
data management system, information flows, and controls. In doing so:
a) TUVI examined and reviewed the documents, data, and other information made available by ACL for
non-financial Section A and B, 09 BRSR principles covering Essential and Leadership Indicators and 09 attributes
as per Annexure I - Format of BRSR Core (non-financial disclosures)
b) TUVI conducted interviews with key representatives, including data owners and decision-makers from
different functions of ACL
c) TUVI performed sample-based reviews of the mechanisms for implementing the sustainability-related
policies and data management (qualitative and qualitative)
d) TUVI reviewed the adherence to reporting requirements of "BRSR”
Opportunities for Improvement
The following are the opportunities for improvement reported to ACL. However, they are generally
consistent with ACL management's objectives and programs. ACL already identified below topics and
Assurance team endorse the same to achieve the Sustainable Goals of organization.
i. ACL may strengthen its internal reporting by opting a smart cloud-based data management system
for sustainability data reporting
ii. ACL may encourage to monitor the chain of custody for suppliers who are not directly recycling the
non-hazardous waste
iii. ACL may plan to monitor all categories of indirect GHG emissions as per ISO 14064-1
iv. ACL can install additional water meters for the conducting the water balance
v. ACL may conduct the formal internal audit procedure for verifying BRSR data on periodic basis
Conflict of Interest
In the context of BRSR requirements set by SEBI, addressing conflict of interest is crucial to maintain high
integrity and independence of assurance engagements. As per SEBI guidelines, assurance providers need to

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disclose any potential conflict of interest that could compromise the independence or neutrality of their
assessments. TUVI diligently identifies any relationships, affiliations, or financial interests that could
potentially cause conflict of interest. We proactively implement measures to mitigate or manage these
conflicts, ensuring independence and impartiality in our assurance engagements. We provide clear and
transparent disclosures about any identified conflicts of interest in our assurance statement. We recognize
that failure to address conflict of interest adequately could undermine the creditability of the assurance
process and the reliability of the reported information. Therefore, we strictly adhere to SEBI guidelines and
take necessary measures to avoid, disclose, or mitigate conflicts of interest effectively.
Our Conclusion
In our opinion, based on the scope of this assurance engagement, the disclosures on BRSR Core KPI
described in the BRSR report along with the referenced information provides a fair representation of the 9
attributes, and meets the general content and quality requirements of the BRSR. TUVI confirms its
competency to conduct the assurance engagement for the BRSR as per SEBI guidelines. Our team possesses
expertise in ESG verification, assurance methodologies, and regulatory frameworks. We ensure
independence, employ robust methodologies, and maintain continuous improvement to deliver reliable
assessments.
Disclosures: TUVI is of the opinion that the reported disclosures generally meet the BRSR requirements.
ACL refers to general disclosure to report contextual information about ACL, while the Management &
Process disclosures the management approach for each indicator Section A and B, 09 BRSR principles covering
Essential and Leadership Indicators as well as 09 attributes as per Annexure I - Format of BRSR Core.

Limited Assurance Conclusion: Based on the procedures we have performed; nothing has come to our
attention that causes us to believe that the information subject to the limited assurance engagement was
not prepared in all material respects. TUVI found the information to be reliable in all principles, with
regards to the reporting criteria of the BRSR.
Reasonable Assurance: As per SEBI reasonable assurance requirements including scope of Assurance,
Assurance methodologies (risk- based approach and data validation techniques), mitigating conflicts of
interests, documentation on evidence and communication on findings, TUVI can effectively validate the
accuracy and reliability of the information presented in the BRSR, instilling confidence in stakeholders and
promoting transparency and credibility in ESG reporting practices.
BRSR complies with the below requirements
a) Governance, leadership and oversight: The messages of top management, the business model to
promote inclusive growth and equitable development, action and strategies, focus on services, risk
management, protection and restoration of environment, and priorities are disclosed appropriately.
b) Connectivity of information: ACL discloses 09 BRSR principles covering Essential and Leadership Indicators
and 09 attributes as per Annexure I - Format of BRSR Core and their inter-relatedness and dependencies with
factors that affect the organization’s ability to create value over time.
c) Stakeholder responsiveness: The Report covers mechanisms of communication with key stakeholders
to identify major concerns to derive and prioritize the short, medium and long-term strategies. The
Report provides insights into the organization's relationships (nature and quality) with its key
stakeholders. In addition, the Report provides a fair representation of the extent to which the
organization understands, takes into account and responds to the legitimate needs and interests of key
stakeholders.
d) Materiality: The material issues within 9 attributes and corresponding KPI as per BRSR requirement
are reported properly.
e) Conciseness: The Report reproduces the requisite information and communicates clear information in
as few words as possible. The disclosures are expressed briefly and to the point sentences, graphs,
pictorial, tabular representation is applied. At the same time, due care is taken to maintain continuity
of information flow in the BRSR.
f) Reliability and completeness: ACL has established internal data aggregation and evaluation systems to
derive the performance. ACL confirms that, all data provided to TUVI, has been passed through QA/QC
function. The majority of the data and information was verified by TUVI's assurance team (on sample
basis) during the BRSR verification and found to be fairly accurate. All data, is reported transparently,
in a neutral tone and without material error.
g) Consistency and comparability: The information presented in the BRSR is on yearly basis. and found
reliable and complete manner. Thus, the principle of consistency and comparability is established.
Independence and Code of Conduct: TUVI follows IESBA (International Ethics Standards Board for
Accountants) Code which, adopts a threats and safeguards approach to independence. We recognize the

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importance of maintaining independence in our engagements and actively manage threats such as self-
interest, self-review, advocacy, and familiarity. The assessment team was safeguarded from any type of
intimidation. By adhering to these principles, we uphold the trust and confidence of our clients and
stakeholders. In line with the requirements of the SEBI circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, dated
12/07/2023 and Industry Standards on Reporting of BRSR Core, circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2024/177, dated
20/12/2024.
TUVI solely focuses on delivering verification and assurance services and does not engage in the sale of
service or the provision of any non-audit/non-assurance services, including consulting.
Quality control: The assurance team complies with quality control standards, ensuring that the
engagement partner possesses requisite expertise and the assigned team collectively has the necessary
competence to perform engagements in reference with standards and regulations. Assurance team follows
the fundamental principles of integrity, objectivity, professional competence, due care, confidentiality and
professional behaviour. In accordance with International Standard on Quality Control, TUVI maintains a
comprehensive system of quality control including documented policies and procedures regarding
compliance with ethical requirements, professional standards and applicable legal and regulatory
requirements.
Our Assurance Team and Independence
TUVI is an independent, neutral third-party providing ESG Assurance services with qualified environmental
and social specialists. TUVI states its independence and impartiality and confirms that there is "no conflict
of interest" with regard to this assurance engagement. In the reporting year, TUVI did not work with ACL
on any engagement that could compromise the independence or impartiality of our findings, conclusions,
and observations. TUVI was not involved in the preparation of any content or data included in the BRSR,
with the exception of this assurance statement. TUVI maintains complete impartiality towards any
individuals interviewed during the assurance engagement.

For and on behalf of TUV India Private Limited

Manojkumar Borekar Date: 15/05/2025

Product Head – Sustainability Place: Mumbai, India
Assurance Service Project Reference No:
TUV India Private Limited 8123494651

Revision:03

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