Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable
We promote a culture where ethical leadership is reinforced by personal accountability. Our Business Integrity framework serves as a guiding compass, enabling employees to act with confidence and consistency, rooted in our core values of respect, integrity, responsibility, and a pioneering spirit.
Through well-defined policies, ongoing training, and strong oversight mechanisms, we work to prevent misconduct, identify risks early, and respond effectively to uphold stakeholder trust. This robust ethical foundation safeguards our people and reputation while strengthening our commitment to sustainable and responsible growth.
UN SDGs
Zero Bribery / corruption charges against our BoD / KMPs / employees / workers by law enforcement agency
Zero Corruption/conflicts of interest complaints against the Director/KMPs
Anti-corruption and anti-bribery policy
Whistle Blower Policy
Essential Indicators
| Segment | Total number of training and awareness programmes held | Topics/ principles covered under the training and its impact | % age of persons in respective category covered by the awareness programmes |
|---|---|---|---|
| Board of Directors | 30 | Adani Portfolio Credit Updates | 50% |
| Project Excellence | 50% | ||
| Elevating Audit Committee Engagement | 50% | ||
| CRISIL Update - India Infrastructure and RPT Governance | 50% | ||
| Update on Cement Sector by CLSA | 50% | ||
| Ametha and Kymore Plant visit and knowledge sharing on Cement Operations | 50% | ||
| Our Digital Agenda | 50% | ||
| Changing way we work: Data and Agents | 50% | ||
| Digital Culture/Talent | 50% | ||
| Digital and AI in action: sector deep dives | 50% | ||
| Security as #1: OT | 50% | ||
| JV for AI: AI Labs | 50% | ||
| Digital and AI in action: Energy ENOC | 50% | ||
| Cement (CNOC) | 50% | ||
| Logistics (CEO's perspective) (LNOC) and Port | 50% | ||
| How is Digital/AI helping Dharavi redevelopment | 50% | ||
| H1 FY 26 Update Group Finance Team | 43% | ||
| Khavda Project Update | 43% | ||
| ESG - Global Trends & Directors' Liabilities External Expert Speaker | 43% | ||
| Board Effectiveness - Panel Discussion | 43% | ||
| Adani Group - Building Sustainable Infrastructure with Financial Discipline and Global Competitiveness | 43% | ||
| India’s Capex Super Cycle -Created at Scale, Enabling Growth & Delivering Impact | 43% | ||
| Adani ESG paradigm - Green. Inclusive & Responsible – Adani Commitment | 43% | ||
| Fireside Chat: Energy Transition, Productivity focus and driving Digital Infra – The Adani Way | 43% | ||
| Showcase - Digital Transformation | 43% | ||
| Showcase - Treasury in Action | 43% | ||
| Update Financing and Capital | 57% | ||
| Sanctions Compliance | 57% | ||
| Update on Human Resources | 57% | ||
| Insider Trading | 57% | ||
| Key Managerial Personnel | 30 | Adani Portfolio Credit Updates | 67% |
| Project Excellence | 67% | ||
| Elevating Audit Committee Engagement | 67% | ||
| CRISIL Update - India Infrastructure and RPT Governance | 67% | ||
| Update on Cement Sector by CLSA | 67% | ||
| Ametha and Kymore Plant visit and knowledge sharing on Cement Operations | 67% | ||
| Our Digital Agenda | 67% | ||
| Changing way we work: Data and Agents | 67% | ||
| Digital Culture/Talent | 67% | ||
| Digital and AI in action: sector deep dives | 67% | ||
| Security as #1: OT | 67% | ||
| JV for AI: AI Labs | 67% | ||
| Digital and AI in action: Energy ENOC | 67% | ||
| Cement (CNOC) | 67% | ||
| Logistics (CEO's perspective) (LNOC) and Port | 67% | ||
| How is Digital/AI helping Dharavi redevelopment | 67% | ||
| H1 FY 26 Update Group Finance Team | 33% | ||
| Khavda Project Update | 33% | ||
| ESG - Global Trends & Directors' Liabilities External Expert Speaker | 33% | ||
| Board Effectiveness - Panel Discussion | 33% | ||
| Adani Group - Building Sustainable Infrastructure with Financial Discipline and Global Competitiveness | 33% | ||
| India’s Capex Super Cycle -Created at Scale, Enabling Growth & Delivering Impact | 33% | ||
| Adani ESG paradigm - Green. Inclusive & Responsible – Adani Commitment | 33% | ||
| Fireside Chat: Energy Transition, Productivity focus and driving Digital Infra – The Adani Way | 33% | ||
| Showcase - Digital Transformation | 33% | ||
| Showcase - Treasury in Action | 33% | ||
| Update Financing and Capital | 100% | ||
| Sanctions Compliance | 100% | ||
| Update on Human Resources | 100% | ||
| Insider Trading | 100% | ||
| Employees other than BoD and KMPs | 17,753 | 1,500 | 100% |
| Workers | 8,880 | 25 | 100% |
| Monetary | |||||
|---|---|---|---|---|---|
| NGRBC Principle | Name of the
regulatory/ enforcement agencies/ judicial institutions |
Amount (In INR) |
Brief of the Case | Has an
appeal been
preferred? (Yes/No) |
|
| Penalty/ Fine | Principle 4 | Sub Divisional Judicial Magistrate, Bargarh |
` 35,000 | A complaint has been filed against the Occupier and the Factory Manager for violations under the Factories Act. | No |
| Penalty/ Fine | Principle 4 | Chief Judicial Magistrate, Dhanbad | ` 500 | A Complaint has been filed under section 28 of the payment of bonus act 1965 and payment of bonus rules,1975 against the Factory Manager. | No |
| Settlement | - | - | - | - | - |
| Compounding fee | - | - | - | - | - |
| Non-Monetary | |||||
| NGRBC Principle | Name of the
regulatory/ enforcement agencies/ judicial institutions |
Brief of the Case | Has an appeal been preferred? (Yes/No) | ||
| Imprisonment | Nil | ||||
| Punishment | Nil | ||||
| Case Details | Name of the regulatory/ enforcement agencies/ judicial institutions |
|---|---|
| Nil | Nil |
We are committed to upholding the highest standards of ethical business conduct and fully comply with all applicable anti-corruption and anti-bribery laws and regulations. Our anti-corruption and anti-bribery policy sets clear expectations for employee behavior, strictly prohibiting any form of bribery, corruption, or unethical practices. We place strong emphasis on accountability and transparency across all aspects of our operations and have established rigorous measures to address and prevent any instances of noncompliance.
| FY 2025-26 (Current Financial Year) |
FY 2024-25 (Previous Financial Year) |
|
|---|---|---|
| Directors | 0 | 0 |
| KMPs | 0 | 0 |
| Employees | 0 | 0 |
| Workers | 0 | 0 |
| FY 2025-26 (Current Financial Year) |
FY 2024-25 (Previous Financial Year) |
|||
|---|---|---|---|---|
| Number | Remarks | Number | Remarks | |
| Number of complaints received in relation to issues of Conflict of Interest of the Directors | 0 | NA | 0 | NA |
| Number of complaints received in relation to issues of Conflict of Interest of the KMPs | 0 | NA | 0 | NA |
-Not Applicable as there were no cases.
| FY 2025-26 (Current Financial Year) |
FY 2024-25 (Previous Financial Year) |
|
|---|---|---|
| Number of days accounts payable | 38 | 33 |
| Parameter | Metrics | FY 2025-26 (Current Financial Year) |
FY 2024-25 (Previous Financial Year) |
|
|---|---|---|---|---|
| Concentration of purchases | a. | Purchases from trading houses as % of total purchases | Nil | Nil |
| b. | Number of trading houses where purchases are made | Nil | Nil | |
| c. | Purchases from top 10 trading houses as % of total purchases from trading houses | Nil | Nil | |
| Concentration of Sales | a. | Sales to dealers /distributors as % of total sales | 73% | 78% |
| b. | Number of dealers /distributors to whom sales are made | 13,973 | 13,925 | |
| c. | Sales to top 10 dealers/distributors as % of total sales to dealers/distributors | 3% | 3% | |
| Share of RPTs in | a. | Purchases (Purchases with related parties/total purchases) | 37% | 32% |
| b. | Sales (Sales to related parties/ Total Sales) | 20% | 20% | |
| c. | Loans & advances (Loans & Advances given to related parties/ Total loans & advances) | 95% | 28% | |
| d. | Investments (Investments in related parties/Total Investments made) | 99% | 46% | |
Leadership Indicators
| Total number of awareness programmes held | Topics / principles covered under the training | Percentage of value chain partners covered (by value of business done with such partners) under the awareness programmes |
|---|---|---|
| 31830 (IHB Awareness Programmes) | Do's & Don't of Construction, Choosing Right Materials & Practices, Choosing Right Contractor, etc. | The programmes covered 739500 no. of Individual house builders |
| 28270 (Contractor Awareness Programmes) | Project Management, Steel Estimation & Detailing, Cement Manufacturing and Usage, etc. | The programmes covered 785700 no. of contractors |
| 990 (Professional Awareness Programmes) | New trends in construction, Advance Construction materials & technology, Sustainability Construction Practices, etc. | The programmes covered 30100 no. of professionals |
| 2 (Suppliers Awareness Programme) | India NDC, SDG, Climate Change, GHG Inventory, Environmental Management, Human Rights Ethics, Transparency and Accountability | The programmes covered 144 no. of suppliers |
| 330 (Dealers Awareness Programme) | New trends in construction, Advance Construction materials & technology, Sustainability Construction Practices, etc. | The programmes covered 9667 no. of dealers |
Yes.
ACC Limited has instituted robust processes to identify, avoid, and manage conflicts of interest involving
members of its Board. The Company operates under a comprehensive Code of Conduct for Directors and
senior management, which explicitly prohibits situations where personal interests may conflict with fiduciary
responsibilities. Directors are required to make timely disclosures of any direct or indirect interests that
could influence their judgment or decision-making. In addition, ACC Limited mandates annual compliance
confirmations from its Board members and senior executives to ensure adherence to the Code and maintain
transparency.
General Disclosures
Management Process and Disclosures
Businesses should provide goods and services in a manner that is sustainable and safe
Businesses should respect and promote the well-being of all employees, including those in their value chains
Businesses should respect the interests of and be responsive to all its stakeholders
Businesses should respect and promote human rights
Businesses should respect and make efforts to protect and restore the environment
Businesses, when engaging in influencing public and regulatory policy, should do so in a manner that is responsible and transparent
Businesses should promote inclusive growth and equitable development
