Section B : Management and Process Disclosures

Message from
Our
Leadership

As stewards of financial integrity and long-term value creation, we recognize that sustainability is not only a moral imperative but a strategic necessity. We are embedding sustainability metrics into our financial planning and disclosures, ensuring transparency and accountability across the enterprise. By aligning our investment decisions with sustainable outcomes, we aim to drive resilient growth, enhance stakeholder trust, and contribute meaningfully to a low-carbon, inclusive economy."

Mr. Rakesh Tiwary,

Chief Financial Officer
Corporate Responsibility Committee

at Board Level

0%

Independent Directors in CRC Committee

Detail Policy Framework

on ESG

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
1. a. Whether your entity’s policy/ policies cover each principle and its core elements of the NGRBCs. (Yes/No) Y Y Y Y Y Y Y Y Y
    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.acclimited.com/investor-relations/corporate-governance
2. Whether the entity has translated the policy into procedures. (Yes/No) Y Y Y Y Y Y Y Y Y
3. Do the enlisted policies extend to your value chain partners? (Yes/No) Yes, value chain partners are expected to comply the applicable policies of the company while executing any work for the company
4. Name of the national and international codes /certifications /labels/standards (e.g. Forest Stewardship Council, Fairtrade, Rainforest Alliance, Trustea) standards (e.g. SA 8000, OHSAS, ISO, BIS) adopted by your entity and mapped to each principle.
  • ISO 9001:2015
  • ISO 14001:2015
  • ISO 50001:2018
  • ISO 45001:2018
  • GHG Protocol
  • Cement Sustainability Initiative of WBCSD
  • GCCA
  • SBTi
  • UNGC
  • WEF’s 1t.org
5. Specific commitments, goals and targets set by the entity with defined timelines, if any. We have commitments, goals and targets set for 2030
Parameter Target Year 2030
CO2 emissions

Gross Scope 1: 421 kg /ton of Cementitious materials

Scope 2: 10 kg /ton of Cementitious materials

Circular Economy

Consume 30 million tons per year of waste derived resources

Water consumption

5x Water Positive
CSR Beneficiaries

3.5 million beneficiaries

Tree plantation

5.9 million

6. Performance of the entity against the specific commitments, goals and targets along-with reasons in case the same are not met.
Parameter April 2024 to March 2025
CO2 emissions

Gross Scope 1: 484 kg /ton of Cementitious materials

Scope 2: 22 kg /ton of Cementitious materials

Circular Economy

Consumed 12 million tonnes of waste derived resources
Water consumption

1.04x Water Positive

CSR Beneficiaries

2.1 million

Tree plantation

1.4 lakhs in FY25 & 5.1 million Cumulative

Disclosure Questions P1 P2 P3 P4 P5 P6 P7 P8 P9
7. Statement by director responsible for the business responsibility report, highlighting ESG related challenges, targets and achievements (listed entity has flexibility regarding the placement of the disclosure

CEO and Whole Time Director Statement:

Growing responsibly is fundamental to our ESG excellence journey as we are committed to achieving Net Zero emissions by 2050. We are progressing at an accelerated pace towards our 1 GW renewable power project in our efforts to decarbonise the value chain. Having already achieved 18% 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 12 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 1.04x, reinforcing our commitment to environmental sustainability and responsible resource management. Further, with an aim to arrest the pressing issue of deforestation, we planted 1.4 lakh trees during the year under review, as part of our commitment to grow 5.9 million trees by 2030.

Beyond our core business, we have made a significant positive impact on society. We have enhanced the lives of over 2.1 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.

8. Details of the highest authority responsible for implementation and oversight of the Business Responsibility policies.

CEO and Whole Time Director

9. Does the entity have a specified Committee of the Board/ Director responsible for decision making on sustainability related issues? (Yes / No). If yes, provide details.

Yes. Corporate Responsibility Committee (CRC) of the Board, consisting of Independent Directors is responsible for overseeing sustainability related performance and issues. The committee meets every quarter, overseas the performance on KPIs defined for sustainability and guides the business to improve it.

Subject for Review Indicate whether review was
undertaken by Director/Committee of
the Board/Any other Committee		 Frequency (Annually/Half-yearly/
Quarterly/Any other – please specify)
  P1 P2 P3 P4 P5 P6 P7 P8 P9 P1 P2 P3 P4 P5 P6 P7 P8 P9
Performance against above policies and follow up action Corporate Responsibility Committee periodically review policies and update them if required. Performance is monitored every quarter Quarterly and then annually at a consolidated level
Compliance with statutory requirements of relevance to the principles, and, rectification of any non-compliances The Company is Compliant with relevant principles, applicable rules and regulations. Compliance to the regulatory requirement are reviewed on regular basis and as per the requirement.

P1 P2 P3 P4 P5 P6 P7 P8 P9
Yes. Internal Controls and Processes are put in place and its assessment and monitoring is being done by an external agency.

Questions P1 P2 P3 P4 P5 P6 P7 P8 P9
The entity does not consider the Principles material to its business (Yes/No) Not Applicable
The entity is not at a stage where it is in a position to formulate and implement the policies on specified principles (Yes/No)
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)