Section A Section B Principle 1 Principle 2 Principle 3 Principle 4 Principle 5 Principle 6 Principle 7 Principle 8 Principle 9
Section B

Management Process and Disclosures

Sustainability is deeply integrated into our business ecosystem—shaping how we operate, innovate, and deliver value. Through responsible leadership, we enhance our operational efficiency, strengthen supply chains, and develop sustainable products. Supported by robust governance frameworks, we ensure that our practices remain ethical, transparent, and aligned with long-term stakeholder interests.

CEO

CFO Message

“

We are embedding sustainability into financial decision-making to strengthen long-term value creation. ESG considerations are increasingly integrated into capital allocation, risk management, and reporting frameworks, ensuring alignment between financial performance and sustainable outcomes.

Mr. Rohit Soni
Chief Financial Officer

Corporate Responsibility Committee (CRC) at Board Level

100% Board Committees Chaired by Independent Directors

Detailed Policy Framework on ESG

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
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/investors/policies
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
  • ISO 27001:2022
  • GHG Protocol
  • Cement Sustainability Initiative of WBCSD
  • GCCA
  • Leadit
  • TNFD
  • 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 Positive 5x Water Positive
CSR Outreach 3.5 million CSR Outreach
Tree plantation 5 million
6. Performance of the entity against specific commitments, goals and targets along with reasons in case the same are not met.
Parameter Current Financial Year
CO2 emissions Gross Scope 1: 509 kg /ton of Cementitious materials
Scope 2: 19.3 kg /ton of Cementitious materials
Circular Economy Consumed 11.57 million tonnes of waste derived resources
Water Positive 1.7x Water Positive
CSR Outreach 2.76 million CSR Outreach till FY’26
Tree plantation 1.8 Lakh in FY’26 and 4.54 million till FY’26

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. FY 2025-26 has been a pivotal year for ACC Limited as we advance our ESG excellence journey with a clear vision: to grow responsibly and achieve Net Zero emissions by 2050. Sustainability remains central to our business strategy, and we are committed to embedding environmental stewardship, social responsibility, and governance excellence across our operations.

This year, we accelerated our renewable energy roadmap, achieving a 29.8 % green power share and taking decisive steps toward our 60% target by FY 2027-28. Investments in R&D and breakthrough technologies—such as electrified clinker production and carbon capture will help reduce fossil fuel dependency, optimise clinker factors, and lower carbon intensity across the value chain.

Our circular economy leadership continues to set industry benchmarks. We used 11.57 million tonnes of waste-derived resources and achieved water positivity of 1.7x, with a clear path to surpass 5x. We also advanced plastic waste coprocessing, achieving plastic negativity 8 times, and planted 4.54 million trees till FY'26.

Our CSR outreach is now 2.76 million people through healthcare, education, water management, skill development, and women empowerment—reinforcing our belief that sustainability creates shared value for communities and business alike.

We have launched the ASCENT framework (Adani Cement Sustainable, Circular, Environmental & Net-Zero Transformation) to embed resilience across operations.

Our ambitions remain bold: Net Zero by 2050, 60% green power by FY28, water positivity beyond 5x, and continued leadership in circularity. Guided by the RESQ pillars—Reliability, Environment, Safety, and Quality— and strengthened by digital intelligence and cultural transformation, ACC Limited is committed to shaping a greener and more inclusive future.
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. There is a dedicated Board Committee known as ‘Corporate Responsibility Committee’ (CRC), consisting of Independent Directors. This committee is responsible for overseeing sustainability-related performance and apprise the Board. The committee meets every quarter, overseas the strategy and performance on KPIs defined 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 reviews policies
and updates are made 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 is 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 are 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) NA
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)
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Section B Management Process

Management Process and Disclosures

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Principle 1 Management Process

Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable

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Principle 2 Management Process

Businesses should provide goods and services in a manner that is sustainable and safe

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Principle 3 Management Process

Businesses should respect and promote the well-being of all employees, including those in their value chains

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Principle 4 Management Process

Businesses should respect the interests of and be responsive to all its stakeholders

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Principle 5 Management Process

Businesses should respect and promote human rights

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Principle 6 Management Process

Businesses should respect and make efforts to protect and restore the environment

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Principle 7 Management Process

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 Management Process

Businesses should promote inclusive growth and equitable development

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Principle 9 Management Process

Businesses should engage with and provide value to their consumers in a responsible manner

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