Section A
General Disclosures
We believe sustainable progress is achieved through the seamless integration of purpose with performance. By fostering innovation, cultivating an agile and inclusive culture, and embedding sustainability into every strategic decision, we are committed to enabling responsible growth that enhances quality of life, strengthens communities, and preserves the environment for future generations.
CEO Message
“At the core of our organization lies an unwavering commitment to building a sustainable and resilient future. As global dynamics continue to evolve, we remain focused on embedding environmental responsibility, social impact, and strong governance across all our operations.
Our sustainability agenda is centered around key pillars—climate and energy, circular economy, water stewardship, and community development. Our persistent efforts to increase the share of green energy, reduce carbon footprint, enhance water positivity and circularity, R&D focus, engagement with the community, and robust governance—along with transparent disclosures—have contributed to our leadership position.
We consider ESG to be a strategic business imperative for long-term value creation, firmly believing that sustainable growth and operational excellence go hand in hand. While we take pride in our achievements, we acknowledge that sustainability is an ongoing journey. In collaboration with our stakeholders, we remain dedicated to delivering long-term value while safeguarding natural resources for generations ahead.
Vinod Bahety
Whole Time Director & Chief Executive Officer1,393 Employees
2.76 Million CSR Outreach
1,443 Workers
Section A: General Disclosures
| 1. | Corporate Identity Number (CIN) of the Listed Entity | L26940GJ1936PLC149771 |
| 2. | Name of the Listed Entity | ACC Limited |
| 3. | Year of incorporation | 1936 |
| 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. | acc-investorsupport@adani.com | |
| 7. | Telephone | (+91) 792656 5555 |
| 8. | Website | www.acclimited.com |
| 9. | Financial year for which reporting is being done | FY 2025-26 |
| 10. | Name of the Stock Exchange(s) where shares are listed |
BSE NSE |
| 11. | Paid-up Capital | ` 1,87,98,72,630 |
| 12. | Name and contact details (telephone, email address) of the person who may be contacted in case of any queries on the BRSR report |
Name: Neeru Bansal Address: Adani Corporate House, Shantigram, Near Vaishno Devi Circle, S.G. Highway, Ahmedabad – 382421 Contact: +91 98253 86934 Email ID: neeru.bansal@adani.com |
| 13. | Reporting boundary - Are the disclosures under this report made on a standalone basis (i.e. only for the entity) or on a consolidated basis (i.e. for the entity and all the entities which form a part of its consolidated financial statements, taken together). | Disclosures made in this report are on a standalone basis. Details of subsidiaries and joint ventures are not included here. |
| 14. | Name of assurance provider | SGS India Private Limited |
| 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) |
16. Details of business activities (accounting for 90% of the turnover)
| Sr. No. | Description of Main Activity | Description of Business Activity | % of Turnover of the entity |
|---|---|---|---|
| 1 | Manufacturing | Cement, Clinker | 100% |
17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover):
| S. No. | Product/Service | NIC Code | % of total Turnover contributed |
|---|---|---|---|
| 1 | Cement, Clinker | 23941 | 100% |
18. Number of locations where plants and/or operations/offices of the entity are situated:
| Location | Number of plants | Number of offices | Total |
|---|---|---|---|
| National | 17 | 35 | 52 |
| International | 0 | 0 | 0 |
19. Markets served by the entity:
a. Number of locations
| Location | Number |
|---|---|
| National | 22 States and 6 UTs and 634+ districts |
| International | 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
ACC Limited is India’s foremost manufacturer of cement and ready mixed concrete with a countrywide network of factories and marketing offices. Its customers include its channel partners (dealers and retailers), individual home builders, contractors, big housing contractors, Infrastructure companies and government department.
20. Details at the end of Financial Year:
a. Employees and workers (including differently abled):
| S. No. |
Particulars | Total (A) | Male | Female | ||
|---|---|---|---|---|---|---|
| No.(B) | % (B/A) | No.(C) | % (C/A) | |||
| EMPLOYEES | ||||||
| 1. | Permanent (D) | 1392 | 1317 | 94.61% | 75 | 5.39% |
| 2. | Other than Permanent (E) | 1 | 1 | 100% | 0 | 0% |
| 3. | Total employees (D + E) | 1393 | 1318 | 94.62% | 75 | 5.38% |
| WORKERS | ||||||
| 4. | Permanent (F) | 1442 | 1432 | 99.31% | 10 | 0.69% |
| 5. | Other than Permanent (G) | 1 | 1 | 100% | 0 | 0% |
| 6. | Total workers (F + G) | 1443 | 1433 | 99.31% | 10 | 0.69% |
b. Differently abled Employees and workers:
| S. No. |
Particulars | Total (A) | Male | Female | ||
|---|---|---|---|---|---|---|
| No.(B) | % (B/A) | No.(C) | No.(B) | |||
| DIFFERENTLY ABLED EMPLOYEES | ||||||
| 1. | Permanent (D) | 2 | 2 | 100% | 0 | 0% |
| 2. | Other than Permanent (E) | 0 | 0 | 0% | 0 | 0% |
| 3. | Total differently abled employees (D + E) | 2 | 2 | 100% | 0 | 0% |
| DIFFERENTLY ABLED WORKERS | ||||||
| 4. | Permanent (F) | 2 | 2 | 100% | 0 | 0% |
| 5. | Other than Permanent (G) | 0 | 0 | 0% | 0 | 0% |
| 6. | Total of differently abled workers (F + G) | 2 | 2 | 100% | 0 | 0% |
21. Participation/Inclusion/Representation of women
| Total (A) | No. and percentage of Females | ||
|---|---|---|---|
| No.(B) | % (B/A) | ||
| Board of Directors | 7 | 1 | 14.29% |
| Key Management Personnel | 3 | 0 | 0% |
22. Turnover rate for permanent employees and workers
(Disclose trends for the past 3 years)
| FY 2025-26 (Current Financial Year) |
FY 2024-25 (Previous Financial Year) |
FY 2023-24 (Prior to the Previous Financial Year) |
|||||||
|---|---|---|---|---|---|---|---|---|---|
| Male | Female | Total | Male | Female | Total | Male | Female | Total | |
| Permanent Employees | 17.38% | 20.12% | 17.53% | 20.44% | 33.18% | 21.20% | 28.75% | 33.42% | 29.04% |
| Permanent Workers | 1.87% | 0.00% | 1.85% | 12.05% | 11.11% | 13.46% | 20.30% | 14.93% | 20.20% |
23. (a) Names of holding / subsidiary / associate companies / joint ventures
| Sr. No. | Name of the holding /subsidiary/ associate companies / joint ventures (A) | Indicate whether holding/ Subsidiary/ Associate/ Joint Venture | % of shares held by listed entity | Does the entity indicated at column A, participate in the Business Responsibility initiatives of the listed entity? (Yes/No) |
|---|---|---|---|---|
| 1 | ACC Minerals Resource Limited | Subsidiary | 100% | No |
| 2 | Lucky Minmat Limited | Subsidiary | 100% | No |
| 3 | Singhania Minerals Private Limited | Subsidiary | 100% | No |
| 4 | ACC Concrete South Limited | Subsidiary | 100% | No |
| 5 | ACC Concrete West Limited | Subsidiary | 100% | No |
| 6 | Asian Concretes and Cements Private Limited | Subsidiary | 100% | No |
| 7 | Asian Fine Cements Private Limited | Subsidiary | 100% | No |
| 8 | Bulk Cements Corporation (India) Limited | Subsidiary | 94.65% | No |
| 9 | OneIndia BSC Private Limited | Joint Venture | 50% | No |
| 10 | MP AMRL (Bicharpur) Coal Company Limited | Joint Venture | 49% | No |
| 11 | MP AMRL (Semaria) Coal Company Limited | Joint Venture | 49% | No |
| 12 | MP AMRL (Marki Barka) Coal Company Limited | Joint Venture | 49% | No |
| 13 | MP AMRL(Morga) Coal Company Limited | Joint Venture | 49% | No |
| 14 | Aakaash Manufacturing Company Private Limited | Joint Venture | 40% | No |
| 15 | Alcon Cement Company Private Limited | Associate | 40% | No |
Percentage of shares mentioned in the above table includes both Direct and Indirect holding by listed entity.
24. (i) Whether CSR is applicable as per section 135 of Companies Act, 2013: (Yes/No): Yes
(ii) Turnover (in ` ): 25,766.48 Crore
(iii) Net worth (in `): 20,416.35 Crore
25. Complaints/Grievances on any of the principles (Principles 1 to 9) under the National Guidelines on Responsible
Business Conduct:
| Stakeholder group from whom complaint is received | Grievance Redressal Mechanism in Place (Yes/No) (If yes, then provide web-link for grievance redress policy) | FY 2025-26 (Current Financial Year) |
FY 2024-25 (Previous Financial Year) |
||||
|---|---|---|---|---|---|---|---|
| Number of complaints filed during the year | Number of complaints pending resolution at close of the year | Remarks | Number of complaints filed during the year | Number of complaints pending resolution at close of the year | Remarks | ||
| Communities | Yes https://www.adanifoundation.org/Contact-Us |
136 | 6 | 26 | 0 | ||
| Investors (other than shareholders) |
Yes acc-investorsupportadani.com |
0 | 0 | 0 | 0 | ||
| Shareholders | Yes acc-investorsupportadani.com |
87 | 6 | 55 | 0 | ||
| Employees and workers | Yes https://www.acclimited.com/-/media/Project/ACC-Limited/Investor/policies/ACC-Whistle-Blower-Policy_31102025.ashx & https://www.acclimited.com/-/media/Project/ACC-Limited/Investor/policies/ACC-Employee-Grievance-Management-Policy-new.ashx |
16 | 2 | 8 | 0 | ||
| Customers | Yes acchelp@adani.com |
12 | 0 | 36 | 1 | ||
| Value Chain Partners | Yes https://www.acclimited.com/-/media/Project/ACC-Limited/Investor/policies/Supplier-Code-of-Conduct.ashx |
3 | 0 | 4 | 1 | ||
| Other (please specify) | Yes https://www. acclimited.com/ Contact-us |
21 | 2 | 28 | 5 | ||
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.
| Sr. No. |
Material issue identified | Indicate whether risk or opportunity (R/O) | Rationale for identifying the risk / opportunity | In case of risk, approach to adapt or mitigate | Financial implications of the risk or opportunity (Indicate positive or negative implications) |
|---|---|---|---|---|---|
| 1 | Water management | Risk and Opportunity |
Risk- Water being a shared
resource, it is essential
for business to use it in
a responsible way. The
risks can be conflicts
with local communities
and stakeholders over
water rights and usage,
potential water scarcity or
quality issues due to overextraction or pollution, and
regulatory constraints on
water abstraction permits
or discharge standards. Opportunity- By demonstrating commitment to conserving water resources, we can build stronger relationships with local communities and government. This will help us in securing and maintaining social licenses to operate, especially in water-stressed regions. In future, the company may qualify for government incentives aimed at promoting water conservation and sustainability initiatives. |
We have been investing in rainwater harvesting initiatives, restoring village ponds, construction of check dams, water conservation at closed mines and groundwater recharge for a long time to mitigate the risk. As a result, the company is now water positive. The company uses more than 50% of its water requirements in cement manufacturing from harvested rainwater | Negative/ Positive |
| 2 | Air quality | Risk | Exposure to dust, Sox, Nox and other pollutants from cement plants can lead to respiratory issues among employees and nearby communities. This may lead to increased costs associated with healthcare for affected employees, and insurance premiums. The company may also face opposition, protests and even legal restrictions on its operations. | We focus on improving air quality in the surrounding environment. We monitor the plants’ stack emissions through the Continuous Emission Monitoring System. We install and maintain air pollution control measures such as bag filters and ESPs. | Negative |
| 3 | Circular Economy | Opportunity | Circular economy offers great opportunity to lower the use of natural resources and fossil fuels in cement production and reduces carbon emissions. | - | Positive |
| 4 | Climate and Energy | Risk and Opportunity | Risk- Climate change poses
multiple physical risks like
flooding, temperature rise,
water stress etc. Emerging
and potential regulations
may introduce or escalate
regulatory risks. These
extreme weather events
can cause infrastructure
damage, may hinder the
supply chain network
affecting timely delivery of
raw materials and finished
products. Opportunity- Energy cost is a major cost in cement manufacturing. We continuously strive to reduce our specific thermal energy consumption and specific electrical energy consumption to optimize our energy costs. In addition, it is directly related to carbon emissions and by optimising energy consumption and use of green power, we can lower our carbon emissions. |
The Company has approximately 84% of products in its portfolio which are blended products with lower carbon footprint. Further, we are investing more in renewal energy and green energy from WHRS. In addition, we have set ambitious targets for Thermal Substitution Rates (TSR) by using alternate fuels. | Negative/ Positive |
| 5 | Biodiversity | Risk and Opportunity | Risk- Land disturbance
and habitat fragmentation
from operational activities
can lead to biodiversity
degradation. Opportunity- Restored ecosystems can provide long-term environmental benefits, including enhanced ecosystem services such as water filtration, carbon sequestration, and soil preservation. These benefits not only contribute to global environmental goals but also can have positive economic implications for the company and local communities in the long run. |
We adhere to Indian national regulations and are a signatory to India Business and Biodiversity Initiative (IBBI) of the Confederation of Indian Industry (CII), and Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ). We assess the impacts on biodiversity and ecosystem services through KPIs. This helps in conservation of ecosystems. The parent company Ambuja Cement is a TNFD adopter company. | Negative/ Positive |
| 6 | Sustainable Construction | Opportunity | Intervention of sustainable practices and technologies such as use of supplementary cementitious materials, increased Thermal Substitution Rate (TSR), and efficient concrete use help drive down carbon emissions from cement production and hence help to reduce the carbon footprint. | - | Positive |
| 7 | Human Capital Development | Opportunity | Through continuous learning and development and strengthened 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. | - | Positive |
| 8 | Diversity and Inclusion | Opportunity | Employee diversity leads to increased creativity and innovation, improved 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. | - | Positive |
| 9 | Human Rights | Risk and Opportunity | Risk- Concerns related
to child/forced labour,
discrimination or any
other human rightsrelated aspects within
the workforce and value
chain may lead to statutory
violations which may
negatively impact the brand
image. Opportunity- Alignment with the human rights principles and procedures safeguard the employees and value chain partners and ensure zero incidents of non-compliance with regards to International and National Human Rights Standards and Regulations. |
We are committed to respecting and promoting human rights across the value chain by inculcating a human rights policy. The policy is in line with The Universal Declaration of Human Rights, Social Accountability 8000 (SA8000) Standard and International Treaties & Conventions related to Human Rights. | Negative/ Positive |
| 10 | Occupational Health and Safety | Risk and Opportunity | Risk- Failure to protect
workers from occupational
hazards can result in
legal action, fines, and
compensation claims
against the company. These
risks can lead to significant
financial liabilities and
damage the company's
reputation. Also, potential
employees may hesitate
from joining the company,
and current employees
may leave if they perceive
their health and safety are
not adequately protected,
leading to challenges in
attracting and retaining a
skilled workforce. Opportunity- By prioritising the well-being of all employees and workers, the company can enhance its employer brand, making it a more attractive 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. |
We have developed safety initiatives including competency development, training, audits, inspections, surveys, We Care’ initiatives, Critical Control Management to prevent unwanted events, and especial cross-functional teams to drive process safety. Also, we conduct safety audits across our manufacturing sites to ensure that the actions are timely closed and implemented | Negative/ Positive |
| 11 | Community Relations | Opportunity | Uplifting livelihood opportunities 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. | - | Positive |
| 12 | Customer Relationship Management | Opportunity | CRM empowers to build a positive customer experience based on relevant 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. | - | Positive |
| 13 | Corporate Governance and business ethics | Opportunity | Effective governance mechanism in the organisation gives an opportunity of building greater trust among the stakeholders and creates long-term value for them. | - | Positive |
| 14 | Risk Management | Opportunity | Enhanced Risk awareness and in-place 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. | - | Positive |
| 15 | Sustainable Supply Chain | Risk & Opportunity | Risk- Improper usage of
resources, human rights
violations, non-compliance
with Supplier Code of
Conduct, zero adoption
of sustainable practices
by suppliers can adversely
impact on the environment,
social wellbeing, value
chain and brand image.
Additionally, it might also
lead to cases of regulatory
non-compliances and fines.
Opportunity- The company can leverage suppliers near operations to reduce costs, for greater control, quicker response and helps in cutting down significant emissions related to transportation. |
Supply chain and sourcing process has a direct impact on the environment and communities such as emissions, circular economy, water usage, biodiversity, material usage and human rights. We have taken measures to ensure ESG competency of suppliers while on boarding as well as ESG amendment of existing supplier. Corrective actions are taken where there are gaps. | Negative/ Positive |
| 16 | Information technology and data privacy | Risk & Opportunity | Risk- Instances of
information security
breaches could lead to
loss of sensitive data
of customers including
personal information. It
could also lead to increased
media scrutiny resulting
in a loss of stakeholder
trust, company reputation
and regulatory fines or
penalties. Opportunity- In the ever-evolving landscape of digitalization and innovation, monitoring and analysis of data in real time would lead to quicker identification and resolution of issues. As a result, this will ensure management of systems and processes more effectively. |
With increased digitization, and heavy dependence on technology systems, it has become critical for us to ensure implementation of SOPs and policies, conduct periodic internal and external (third-party) audits and tests to check the resilience of the IT infrastructure from hackers, cyber-attacks, malware etc. | Positive/ Negative |
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Section B
Management Process and Disclosures
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Principle 1
Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable
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Principle 2
Businesses should provide goods and services in a manner that is sustainable and safe
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Principle 3
Businesses should respect and promote the well-being of all employees, including those in their value chains
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Principle 4
Businesses should respect the interests of and be responsive to all its stakeholders
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Principle 5
Businesses should respect and promote human rights
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Principle 6
Businesses should respect and make efforts to protect and restore the environment
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Principle 7
Businesses, when engaging in influencing public and regulatory policy, should do so in a manner that is responsible and transparent
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Principle 8
Businesses should promote inclusive growth and equitable development
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Principle 9
Businesses should engage with and provide value to their consumers in a responsible manner
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