Materiality Assessment

Identifying Impactful Issues

ACC Limited applies the principle of materiality to shape its ESG framework, integrating insights from management and stakeholders to identify key economic, environmental, and social impacts. A thorough review conducted during the reporting period refined previously identified material topics, ensuring alignment with evolving priorities and stakeholder expectations. This process enhances the Company’s strategic focus and long-term sustainability efforts
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Analyse

Gain a comprehensive understanding of ACC Limited’ operations, sustainability context, applicable laws and regulations, and business relationships. Additionally, address the needs and expectations of both internal and external stakeholders effectively.

Determine

Gain a comprehensive understanding of ACC Limited’ operations, sustainability context, applicable laws and regulations, and business relationships. Additionally, address the needs and expectations of both internal and external stakeholders effectively.

Evaluate

Gain a comprehensive understanding of ACC Limited’ operations, sustainability context, applicable laws and regulations, and business relationships. Additionally, address the needs and expectations of both internal and external stakeholders effectively.

Authenticate

Gain a comprehensive understanding of ACC Limited’ operations, sustainability context, applicable laws and regulations, and business relationships. Additionally, address the needs and expectations of both internal and external stakeholders effectively.

Emphasise

Gain a comprehensive understanding of ACC Limited’ operations, sustainability context, applicable laws and regulations, and business relationships. Additionally, address the needs and expectations of both internal and external stakeholders effectively.

Material Issues for Enterprise Value Creation

The Company has identified 15 material topics critical to its business and aligned them with Key Performance Indicators (KPIs) to address and integrate them into the Enterprise Risk Management (ERM) framework. Additionally, ACC Limited is committed to reviewing these material topics every two years to ensure alignment with its evolving business objectives.

Enviornment
Social
Governance
CLIMATE & ENERGY
GRI Topics
  • Energy
  • Emissions
Impacts Identified
  • Rise in global warming
  • Increased dependency on fossil fuels
  • Carbon emission reduction
  • Reduced dependency on fossil fuels
  • Quarrying and land
Key Performance Indicators
  • Energy Consumption (within the organisation)
  • Energy Intensity
  • Reduction of Energy Consumption
  • Direct (Scope 1) GHG Emissions
  • Energy Indirect (Scope 2) GHG Emission
  • Other Indirect (Scope 3) GHG Emissions
  • GHG Emissions Intensity
SDGs at Play
AIR QUALITY
GRI Topics
  • Emissions
Impacts Identified
  • Human health deterioration
  • Dust and air pollution
Key Performance Indicators
  • Oxides of Nitrogen, Sulphur and other significant air emissions
SDGs at Play
WATER MANAGEMENT
GRI Topics
  • Water
  • Effluents
Impacts Identified
  • Reduced dependency on natural water resources
  • Water scarcity
Key Performance Indicators
  • Total Water Withdrawal
  • Water Discharged
  • Water Consumption
SDGs at Play
CIRCULAR ECONOMY
GRI Topics
  • Waste
Impacts Identified
  • Industry waste minimization
  • Natural resource conservation
Key Performance Indicators
  • Waste Generated
  • Waste Diverted from Disposal
  • Waste Directed to Disposal
SDGs at Play
Biodiversity
GRI Topics
  • Biodiversity
Impacts Identified
  • Ecosystem conservation
Key Performance Indicators
  • Operational sites with high biodiversity value
  • Conservation efforts across locations
  • Species preservation
  • Number of trees planted
SDGs at Play
Sustainable Construction
GRI Topics
  • Non GRI Topic
Impacts Identified
  • Reduction in emissions and negative environmental impacts
Key Performance Indicators
  • Percentage of blended cement used
SDGs at Play
Sustainability- ACC Limited : Building India's Future4