Ambuja Cements Ltd. - Environmental & Social Information 2025

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31[st] May 2025

To,

National Stock Exchange of India BSE Limited Luxembourg Stock Limited Exchange Scrip Code: AMBUJACEM Scrip Code: 500425 Code: US02336R2004

Sub.: Business Responsibility and Sustainability Report for Financial Year 2024-25

Dear Sir/Madam,

Pursuant to Regulation 34(2)(f) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are submitting herewith the Business Responsibility and Sustainability Report for the Financial Year 2024-25 forming part of the Integrated Annual Report for the said period, which is being sent through electronic mode to the Members.

The Integrated Annual Report containing the Business Responsibility and Sustainability Report is also uploaded on the Company’s website at www.ambujacement.com

Please take the same on record.

Thanking you,

Yours sincerely,

For Ambuja Cements Limited

Manish Digitally signed by Manish Vinodchand Vinodchandra Mistry Date: 2025.05.31 ra Mistry 19:52:12 +05'30' Manish Mistry

Company Secretary & Compliance Officer

Encl: as above

Ambuja Cements Limited Registered Office: Adani Corporate House Shantigram, Near Vaishno Devi Circle, S. G. Highway, Khodiyar, Ahmedabad – 382 421, Gujarat, India Ph +91 79-2656 5555 www.ambujacement.com CIN: L26942GJ1981PLC004717

AMBUJA CEMENTS LIMITED Integrated Annual Report 2024-25

Business Responsibility & Sustainability Reporting Annexure – II

SECTION A: GENERAL DISCLOSURES

I. Details of the listed entity

1.	Corporate IdentityNumber(CIN)of the Listed Entity	L26942GJ1981PLC004717
2.	Name of the Listed Entity	Ambuja Cements Limited
3.	Year of incorporation	1981
4.	Registered offce 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.	E-mail	[email protected]
7.	Telephone	+91 792 555 5555
8.	Website	https://www.ambujacement.com
9.	Financialyear for which reportingis beingdone	April 2024 to March 2025
10.	Name of the Stock Exchange(s) where shares are listed	BSE (equity shares)
		NSE (equity shares)
		Luxembourg (GDR)
11.	Paid-upCapital	C492,62,46,956
12.	Name and contact details (telephone, email address)	Name : Neeru Bansal
	of the person who may be contacted in case of any	Address : Adani Corporate House, Shantigram,
	queries on the BRSR report	Near Vaishno Devi Circle, S.G. Highway,
		Ahmedabad – 382421
		Contact : +91 982 538 6934
		Email ID :[email protected]
13.	Reporting boundary – Are the disclosures under	Disclosures made in this report are on a standalone
	this report made on a standalone basis (i.e. only for	basis for all Integrated Units, Grinding units, mines
	the entity) or on a consolidated basis (i.e. for the	and bulk cement terminals of Ambuja Cements
	entity and all the entities which form a part of its	Limited. Details of subsidiaries and joint ventures
	consolidated fnancial statements, taken together).	are not included here.
14.	Name of assuranceprovider	TUV India Pvt. Ltd.
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)

II. Products/services

16. Details of business activities (accounting for 90% of the turnover)

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S.
Description of Main Activity Description of Business Activity % of Turnover of the entity
No.
1. Manufacturing Cement, Clinker 100%
17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover):
S.
Product/Service NIC Code % of total Turnover contributed
No.
1. Cement, Clinker 23941 100%
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17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover):

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Portfolio Overview Corporate Overview

Strategic Review

ESG Overview Statutory Reports Financial Statements

III. Operations

18. Number of locations where plants and/or operations/offices of the entity are situated:

Location Number ofplants Number of offces	Total
National 15 53	68
International 0 0	0

19. Markets served by the entity:

a. Number of locations

Locations	Number
National (No. of States)	28 States and UTs and 565+ districts
International (No. of Countries)	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
Individual Home Builders, Developers, Infrastructure projects, Masons and Contractors, and Professionals, etc.

IV. Employees

20. Details as at the end of Financial Year:

a. Employees and workers (including differently abled):

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Male Female
S. Total
Particulars No. % No. %
No. (A)
(B) (B/A) (C) (C/A)
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		EMPLOYEES
1.	Permanent (D)	3,007	2,911	96.81%	96	3.19%
2.	Other than Permanent (E)	592	570	96.28%	22	3.72%
3.	Total employees (D + E)	3,599	3,481	96.72%	118	3.28%
		WORKERS
4.	Permanent (F)	876	871	99.43%	5	0.57%
5.	Other than Permanent (G)	34	34	100.00%	0	0.00%
6.	Total workers (F + G)	910	905	99.45%	5	0.55%

b. Differently abled Employees and workers:

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Male Female
S. Total
Particulars No. % No. %
No (A)
(B) (B/A) (C) (C/A)
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	DIFFERENTLY ABLED EMPLOYEES	DIFFERENTLY ABLED EMPLOYEES
1.	Permanent (D)	5	5	100.00%	0	0.00%
2.	Other than Permanent (E)	0	0	0.00%	0	0.00%
3.	Total differently abled employees (D + E)	5	5	100.00%	0	0.00%
	DIFFERENTLY ABLED WORKERS
4.	Permanent (F)	5	5	100.00%	0	0.00%
5.	Other than permanent (G)	0	0	0.00%	0	0.00%
6.	Total differently abled workers (F + G)	5	5	100.00%	0	0.00%

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Integrated Annual Report 2024-25

21. Participation/Inclusion/Representation of women

Total (A)	No. andpercentage of Females
	No. (B) % (B/A)
Board of Directors 8	1 12.50%
Key Management Personnel 3	0 0%

22. Turnover rate for permanent employees and workers

(Disclose trends for the past 3 years)

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FY 2024-25 FY 2023-24 FY 2022-23
(Current Financial Year) (Previous Financial Year) (Jan'2022 to Mar'2023)
Male Female Total Male Female Total Male Female Total
Permanent Employees 25.58% 44.69% 26.20% 25.99% 37.78% 26.38% 20.55% 50.76% 21.59%
Permanent Workers 14.32% 66.67% 14.57% 27.89% 22.22% 27.87% 5.71% 0.00% 5.69%
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The Company has changed its financial year end from December to March in FY23. Therefore, the figure for FY23 is for 15 months.

V. Holding, Subsidiary and Associate Companies (including joint ventures)

23. (a) Names of holding / subsidiary / associate companies / joint ventures

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Indicate % of Does the entity indicated
whether holding shares at column A, participate in
S. Name of the holding / subsidiary /
/ Subsidiary held by the Business Responsibility
No. associate companies / joint ventures (A)
/ Associate listed initiatives of the listed
/Joint Venture entity entity? (Yes/No)
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1.	M.G.T Cements Private Limited	Subsidiary	100%	No
2.	Chemical Limes Mundwa Private Limited	Subsidiary	100%	No
3.	Ambuja Concrete North Private Limited	Subsidiary	100%	No
4.	Ambuja Concrete West Private Limited	Subsidiary	100%	No
5.	Lotis IFSC Private Limited	Subsidiary	100%	No
6.	Ambuja Shipping Services Limited	Subsidiary	100%	No
7.	Foxworth Resources and Minerals Limited	Subsidiary	100%	No
	(Earlier known as Ambuja Resources Limited)
8.	Sanghi Industries Limited	Subsidiary	58.08%	Yes
9.	ACC Limited	Subsidiary	50.05%	Yes
10.	One India BSC Private Limited	Subsidiary	50%	No
11.	Counto Microfne Products Private Limited	Joint Venture	50%	No
12.	Wardha Valley Coal Field Private Limited	Joint Venture	27.27%	No
13.	Penna Cement Industries Limited	Subsidiary	99.94%	No

VI. CSR Details

24. (i) Whether CSR is applicable as per section 135 of Companies Act, 2013: (Yes/No): Yes

(ii) Turnover (in E ): C 18,857 crore
(iii) Net worth (in E ): C 48,606 crore

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ESG Overview Statutory Reports Financial Statements

VII. Transparency and Disclosures Compliances

25. Complaints / Grievances on any of the principles (Principles 1 to 9) under the National Guidelines on Responsible Business Conduct:

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FY 2024-2025 FY 2023-2024
Grievance Redressal (Current Financial Year) (Previous Financial Year)
Stakeholder
Mechanism in Place Number of Number of
group from whom (If Yes, then provide (Yes/No) complaints Number of complaints pending complaints Number of complaints pending
complaint is received web-link for grievance redress policy) filed during the year at close of resolution Remarks during the filed at close of resolution Remarks
year
the year the year
Communities Yes 0 0 0 0
(https://www.
ambujacementfoundation.
org/contact-us)
Investors Yes 0 0 0 0
(other than (investors.relation@
shareholders) ambujacement.com)
Shareholders Yes 94 4 66 0
(investors.relation@
ambujacement.com)
Employees Yes 8 0 7 1
and workers (https://www.
ambujacement.com/Upload/
PDF/Whistle_Blower_Policy_
ACL.pdf)
and
(https://www.
ambujacement.com/
Upload/PDF/ACL-Employee-
Grievance-Management-
Policy.pdf)
Customers Yes 6 1 5 2
([email protected])
Value Chain Yes 1 0 1 1
Partners (https://www.
ambujacement.com/
contact-us)
Other (please Yes 13 1 12 3
specify) (https://www.
ambujacement.com/
contact-us)
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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.

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Financial
implications
Indicate
of the risk or
Material whether
S. Rationale for identifying the risk / In case of risk, approach opportunity
issue risk or
No. opportunity to adapt or mitigate (Indicate
identified opportunity
positive or
(R/O)
negative
implications)
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1.	Water	Risk and	Risk –Water being a shared resource,	We have been	Negative/
	management	Opportunity	it is essential for business to use it in a	investing in rainwater	Positive
			responsible way. These risks comprise	harvesting initiatives,
			conflicts with local communities and	restoring village
			stakeholders over water rights and	ponds, construction
			usage, potential water scarcity or	of check dams, water
			quality issues due to over-extraction or	conservation at closed
			pollution, and regulatory constraints on	mines and groundwater
			water abstraction permits or discharge	recharge for a long
			standards.	time to mitigate the
			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 license to operate, especially in water-stressed regions. In future, the company may	risk of lack of water. As a result, the company is now water positive. The company uses more than 50 % of its water requirements in cement manufacturing from harvested rain water.
			qualify for government incentives aimed
			at promoting water conservation and
			sustainability initiatives.
2.	Air quality	Risk	Exposure to dust, Sox, Nox and other	We focus on	Negative
			pollutants from cement plants can lead	improving air quality
			to respiratory issues among employees	in the surrounding
			and nearby communities. This may lead	environment. We
			to increased costs associated with	monitor the plants’ stack
			healthcare for affected employees, and	emissions through the
			insurance premiums. The company may	Continuous Emission
			also face opposition, protests and even	Monitoring System. We
			legal restrictions on its operations.	work on upgradation
				of electrostatic
				precipitators and
				replacement of damaged
				bags to control dust
				emissions. We take
				primary and secondary
				measures to control
				NOx emissions.

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3.	Circular	Opportunity	Circular economy offers great opportunity	_	Positive
	Economy		to lower the use of natural resources and
			fossil fuels in cement production and
			reduces carbon emissions.
4.	Climate and	Risk and	Risk –Climate change poses multiple	The Company has	Negative/
	Energy	Opportunity	physical risks like flooding, temperature	approximately 78% of	Positive
			rise, water stress etc. Emerging and	products in its portfolio
			potential regulations may introduce or	which are blended
			escalate regulatory risks. These extreme	products with lower
			weather events can cause infrastructure	carbon footprint.
			damage, may hinder the supply chain network affecting timely delivery of raw materials and fnished products. It may also cause power outages and affect the manufacturing processes.	Further, we are investing more and more in renewal energy and green energy from WHRS. In addition, we
			Opportunity –Energy cost is a major	have set ambitious
			cost in cement manufacturing. We	targets for Thermal
			continuously strive to reduce our specifc	Substitution Rates (TSR)
			thermal energy consumption and	by using alternate fuels.
			specifc electrical energy consumption
			to optimise our energy costs. In addition,
			it is directly related to carbon emissions
			and by optimising energy consumption,
			we can lower our carbon emissions.
5.	Biodiversity	Risk and	Risk –Land disturbance and habitat	We adhere to Indian	Negative/
		Opportunity	fragmentation from operational activities	national regulations	Positive
			can lead to biodiversity degradation.	and are a signatory
			Opportunity –Restored ecosystems can provide long-term environmental benefts, including enhanced ecosystem services such as water fltration, carbon sequestration, and soil preservation. These benefts not only contribute to global environmental goals but also can have positive economic implications for the company and local communities in the long run.	to the 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 set KPIs. This
				helps in conservation
				of ecosystem.

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6.	Sustainable	Opportunity	Intervention of sustainable practices	_	Positive
	Construction		and technologies such as substitute
			cementitious materials, CO2capture
			in the built environment, and effcient
			concrete use help drive down carbon
			emissions from cement production
			and hence help to reduce the carbon
			footprint.
7.	Human	Opportunity	Through continuous learning and	_	Positive
	Capital		development and strengthened
	Development		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.
8.	Diversity	Opportunity	Employee diversity leads to increased	_	Positive
	and		creativity and innovation, improved
	Inclusion		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.
9.	Human	Risk and	Risk –Concerns related to child/forced	We are committed	Negative/
	Rights	Opportunity	labour, discrimination or any other	to respecting and	Positive
			human rights-related aspects within	promoting human rights
			the workforce and value chain may	across the value chain
			lead to statutory violations which may	by inculcating a human
			negatively impact the brand image.	rights policy. The policy
			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.	is in line with The Universal Declaration of Human Rights, Social Accountability 8000 (SA8000) Standard and International Treaties & Conventions related to Human Rights.

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10.	Occupational	Risk and	Risk –Failure to protect workers from	We have developed	Negative/
	Health and	Opportunity	occupational hazards can result in	safety initiatives	Positive
	Safety		legal action, fnes, and compensation	including competency
			claims against the company. These	development, training,
			risks can lead to signifcant fnancial	audits, inspections,
			liabilities and damage the company's	surveys, We Care
			reputation. Also, potential employees	initiatives, Critical
			may hesitate from joining the company,	Control Management
			and current employees may leave if they	to prevent unwanted
			perceive their health and safety are	events, and especial
			not adequately protected, leading to	cross-functional teams
			challenges in attracting and retaining a	to drive process safety.
			skilled workforce.	Also, we conduct
			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	safety audits across our manufacturing sites to ensure that the actions are timely closed and implemented.
			likely to join and stay with a company
			that prioritises their well-being, leading
			to lower turnover rates and higher
			employee satisfaction.
11.	Community	Opportunity	Uplifting livelihood opportunities	_	Positive
	Relations		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.
12.	Customer	Opportunity	CRM empowers to build a positive	_	Positive
	Relationship		customer experience based on relevant,
	Management		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.
13.	Corporate	Opportunity	Effective governance mechanism in	_	Positive
	Governance		the organisation gives an opportunity
	and business		of building greater trust among the
	ethics		stakeholders and creates long-term
			value for them.

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14.	Risk	Opportunity	Enhanced Risk awareness and in-place	_	Positive
	Management		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.
15.	Sustainable	Risk &	Risk –Improper usage of resources,	Supply chain and	Negative/
	Supply Chain	Opportunity	human rights violations, non-compliance	sourcing process has	Positive
			with Supplier Code of Conduct, zero	a direct impact on
			adoption of sustainable practices by	the environment and
			suppliers can adversely impact the	communities such as
			environment, social wellbeing, value	emissions, circular
			chain and brand image. Additionally, it	economy, water usage,
			might also lead to cases of regulatory	biodiversity, material
			non-compliances and fnes.	usage and human rights.
			Opportunity –The company can leverage suppliers near operations to reduce costs, for greater control, quicker response and helps in cutting	We have taken measures to ensure an optimum supply chain with competent suppliers.
			down signifcant emissions related to
			transportation.
16.	Information	Risk &	Risk –Instances of information security	With increased	Negative/
	technology	Opportunity	breaches could lead to loss of sensitive	digitisation, and	Positive
	and data		data of customers including personal	heavy dependence on
	privacy		information. It could also lead to	technology systems,
			increased media scrutiny resulting in	it has become critical
			a loss of stakeholder trust, company	for us to ensure
			reputation and regulatory fnes or	implementation of SOPs
			penalties.	and policies, conduction
			Opportunity –In the ever-evolving landscape of digitalisation and innovation, monitoring and analysis of data in real time would lead to quicker identifcation and resolution of issues. As a result, this will ensure management of systems and processes more effectively.	periodic internal and external (third-party) audits and tests to check the resilience of the IT infrastructure from hackers, cyber-attacks, malware etc.

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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	Disclosure Questions P1 P2 P3 P4 P5 P6 P7 P8 P9
Policy and managementprocesses
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.ambujacement.com/investors/
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 / certifcations / 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. Specifc commitments, goals and targets set by the entity with defned timelines, if any.	We have commitments, goals and targets set for 2030
	Parameter Target Year 2030
	CO2emissions Gross Scope 1 Emission: 440 kg / ton of Cementitious materials Scope 2: 10 kg /ton of Cementitious materials
	Circular Economy Consume 21 million tons per year of waste derived resources
	Water consumption 10x Water Positive
	CSR Benefciaries 5 million benefciaries annually
	Tree plantation 2.4 million

6. Performance of the entity against the specifc commitments, goals and targets along-with reasons in case the same are not met.
	Parameter April 2024 to March 2025
	CO2emissions Gross Scope 1: 537kg /ton of Cementitious materials Scope 2: 17 kg /ton of Cementitious materials
	Circular Economy Consumed 8.08 million tonnes of waste derived resources
	Water consumption 12x Water Positive
	CSR Benefciaries 3.6 million
	Tree plantation 1.08 lakh in FY25 & 1.5 million cumulative

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Disclosure Questions

P1 P2 P3 P4 P5 P6 P7 P8 P9

Governance, leadership and oversight

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 Wholetime 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 28% 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 coprocessing, making significant strides in embracing the circular economy. In the year under review, we successfully utilised over 8.08 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 12X surpassing our 2030 targets ahead of schedule, reinforcing our commitment to environmental sustainability and responsible resource management. Further, with an aim to arrest the pressing issue of deforestation, we planted 108256 trees during the year under review, as part of our commitment to grow 2.4 million trees by 2030.

Beyond our core business, we have made a significant positive impact on society. We have enhanced the lives of over 3.6 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.

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ESG Overview Statutory Reports Financial Statements

Disclosure Questions

Details of the highest authority responsible for implementation and oversight of the Business Responsibility policy (ies).
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.

P1 P2 P3 P4 P5 P6 P7 P8 P9

CEO and Wholetime Director

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.

10. Details of Review of NGRBCs by the Company:

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, rectifcation 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.

Has the entity carried out independent assessment/ evaluation of the working of its policies by an external agency?(Yes/No). If yes, provide name of the agency..

	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

If answer to question (1) above is “No” i.e. not all Principles are covered by a policy, reasons to be stated:

Questions P1 P2 P3 P4 P5 P6 P7 P8 P9

The entity does not consider the Principles material to its business (Yes/No)

The entity is not at a stage where it is in a position to formulate and implement the policies on specified principles (Yes/No)

Not Applicable

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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AMBUJA CEMENTS LIMITED Integrated Annual Report 2024-25

SECTION C: PRINCIPLE WISE PERFORMANCE DISCLOSURE

This section is aimed at helping entities demonstrate their performance in integrating the Principles and Core Elements with key processes and decisions. The information sought is categorised as “Essential” and “Leadership”. While the essential indicators are expected to be disclosed by every entity that is mandated to file this report, the leadership indicators may be voluntarily disclosed by entities which aspire to progress to a higher level in their quest to be socially, environmentally and ethically responsible.

PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable.

Essential Indicators

1. Percentage coverage by training and awareness programmes on any of the Principles during the financial year:

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Total number % age of persons
of training in respective
Segment and awareness Topics/ principles covered under the training and its impact category covered
programmes by the awareness
held programmes
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programmes held	by the awareness programmes
Board of Directors 18	Business Strategyand KeyPerformance Matrix 87.5%
	Finance, Banking& MoneyMarket 87.5%
	Governance(Regulations, M&A, changingbusiness environment) 87.5%
	Human resource management & capabilitybuilding, culture 87.5%
	Industry, manufacturing, business dynamics 87.5%
	Digital Initiatives & Digital Dividend 50%
	Cyber securitylandscape 50%
	FY24 Performance(Financials, ESG, Credit) 50%
	Adani Foundation(CSR Related Matters) 37.5%
	ESG and Climate: A force multiplier for India'sgrowth 37.5%
	ESG Landscape 62.5%
	Insights on Indian Cement Sector byNomura IR 62.5%
	Customer Centricity 75%
	Employee Relations/Initiatives 75%
	Risk Management 75%
	Inspired Companies(Learningfrom around the World)– Lisa MacCallum 62.5%
	AI in Adani 62.5%
	Adani Brand Purpose, UnlockingNarrative 62.5
Key Managerial Personnel 18	Business Strategyand KeyPerformance Matrix 100%
	Finance, Banking& MoneyMarket 100%
	Governance(Regulations, M&A, changingbusiness environment) 100%
	Human resource management & capabilitybuilding, culture 100%
	Industry, manufacturing, business dynamics 100%
	Digital Initiatives & Digital Dividend 100%
	Cyber securitylandscape 100%
	FY24 Performance(Financials, ESG, Credit) 100%
	Adani Foundation(CSR Related Matters) 100%
	ESG and Climate: A force multiplier for India'sgrowth 100%
	ESG Landscape 100%
	Insights on Indian Cement Sector byNomura IR 100%
	Customer Centricity 100%
	Employee Relations/Initiatives 100%
	Risk Management 100%
	Inspired Companies(Learningfrom around the World)– Lisa MacCallum 100%
	AI in Adani 100%
	Adani Brand Purpose, UnlockingNarrative 100%

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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
Employees other
than BoD and	34,623	3,666	100%
KMPs Workers
Workers	_	_	_

2. Details of fines / penalties / punishment / award / compounding fees / settlement amount paid in proceedings (by the entity or by directors / KMPs) with regulators / law eforcement agencies / judicial institutions, in the financial year, in the following format formate(Note: the entity shall make disclosures on the basis of materiality as specified in Regulation 30 of SEBI (Listing Obligations and Disclosure Obligations) Regulations, 2015 and as disclosed on e entity’s website):

		Monetary
	NGRBC Principle	Name of the regulatory / enforcement agencies / judicial institutions Amount (InE)	Brief of the Case	Has an appeal been preferred? (Yes/No)
Penalty / Fine	0	0 0	0	0
Settlement	0	0 0	0	0
Compounding fee	0	0 0	0	0

		Non-Monetary
	NGRBC Principle	Name of the regulatory / enforcement agencies / judicial institutions	Brief of the Case	Has an appeal been preferred? (Yes/No)
Imprisonment	0	0	0	0
Punishment	0	0	0	0

3. Of the instances disclosed in Question 2 above, details of the Appeal/Revision preferred in cases where monetary or non-monetary action has been appealed.

Case Details	Name of the regulatory / enforcement agencies / judicial institutions
Delayed appointment of Company Secretary and Compliance Offcer	NA
under Regulation 6(1) of the SEBI Listing Regulations.

4. Does the entity have an anti-corruption or anti-bribery policy? If yes, provide details in brief and if available, provide a web-link to the policy.

Yes.

https://www.ambujacement.com/Upload/PDF/5.-Ambuja-Anti-Corruption-and-Anti-Bribery-Policy-2023-06-06.pdf

We strictly maintain ethical business practices and comply with all applicable anti-corruption and anti-bribery laws and regulations. Our policy on anti-corruption and anti-bribery governs the behavior of our employees and prohibits any form of corruption, bribery, or unethical actions. We emphasise accountability and transparency in every facet of our operations, and we implement robust measures to tackle any cases of noncompliance, including bribery, corruption, or anti-competitive conduct.

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5. Number of Directors / KMPs / employees / workers against whom disciplinary action was taken by any law enforcement agency for the charges of bribery / corruption:

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FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Directors 0 0
KMPs 0 0
Employees 0 0
Workers 0 0
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6. Details of complaints with regard to conflict of interest:

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FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Number Remarks Number Remarks
Number of complaints received in relation to 0 NA 0 NA
issues of Conflict of Interest of the Directors
Number of complaints received in relation to 0 NA 0 NA
issues of Conflict of Interest of the KMPs
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7. Provide details of any corrective action taken or underway on issues related to fines / penalties / action taken by regulators / law enforcement agencies / judicial institutions, on cases of corruption and conflicts of interest. Not Applicable

8. Number of days of accounts payables (Accounts payable*365 / cost of goods / services procured) in the following format

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FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Number of days accounts payable 37 36
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9. Open-ness of business

Provide details of concentration of purchases and sales with trading houses, dealers, and related parties alongwith loans and advances & investments, with related parties, in the following format:

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FY 2024-25 FY 2023-24
Parameter Metrics (Current (Previous
Final Year) Financial Year)
Concentration a. Purchases from trading houses as % of total purchases Nil Nil
of purchases b. Number of trading houses where purchases are made Nil Nil
c. Purchases from top 10 trading houses as % of total Nil Nil
purchases from trading houses
Concentration a. Sales to dealers/distributors as % of total sales 70% 72%
of Sales b. Number of dealers/distributors to whom sales are made 12,614 11,514
c. Sales to top 10 dealers/distributors as % of total sales to 4% 4%
dealers/distributors
Share of RPTs a. Purchases (Purchases with related parties/total purchases) 36% 26%
in b. Sales (Sales to related parties/Total Sales) 23% 15%
c. Loans & advances (Loans & Advances given to related 100% 100%
parties/Total loans & advances)
d. Investments (Investments in related parties/ 99% 100%
Total Investments made)
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** Previous year numbers are restated and regrouped/reclassified for comparative financial presentation.

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PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe

Essential Indicators

1. Percentage of R&D and capital expenditure (capex) investments in specific technologies to improvethe environmental and social impacts of product and processes to total R&D and capex investments made by the entity, respectively.

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FY 2024-25 FY 2023-24
(Current (Previous Details of improvements in environmental and social impacts
Final Year) Financial Year)
R&D C 1.13 crore Nil Evaluation of Hazardous , heavy elements in Raw materials,
Clinker, Cement, Fly ash,slag,gypsum at ppb level, ash fusion
characteristics of Fuel / AFR
Capex C 2.93 crore C 6.62 crore Further Clinker factor reduction by 0.5% in existing products of PPC/PSC/
PCC by oprimising Product Mix Circular Economy - Utilisation of byproduct
gypsum in cement manufacture
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This amount spend is for cement business of adani cement.

2. a. Does the entity have procedures in place for sustainable sourcing? (Yes/No)

  - Yes

b. If yes, what percentage of inputs were sourced sustainably?
- Yes
- The company has a well-defined Supplier Code of Conduct, which helps the Company to integrate ESG parameter in its procurement.
- We have procedures in place for sustainable sourcing in terms of new supplier registration and Group General Terms Conditions is part of all the major procurements
- As part of sustainable sourcing, more than 90% of input material is sourced locally i.e. within India.
- A large quantum of input material is recycled waste material consisting of industrial, municipal and agriculture waste

3. Describe the processes in place to safely reclaim your products for reusing, recycling and disposing at the end of life, for (a) Plastics (including packaging) (b) E-waste (c) Hazardous waste and (d) other waste.

We do not reclaim our products. The Company follows circular economy principles in the manufacturing and end use stage of the product lifecycle.
The plastic used for packaging as well as generated otherwise is co-processed in cement kiln. A very small quantity of this waste is disposed through registered recyclers. The Company is plastic negative.
Cement manufacturing process does not produce any E-waste. However, E-waste is produced from office operations. All of e-waste generated is sold to registered recyclers.
Major quantity of hazardous waste generated during the process is co-processed in kiln within plant as per the permission from State Pollution Control Board. Remaining hazardous waste is sent to common incinerator authorised by State Pollution Control Board.
In addition, the Company has its waste management arm 'Geoclean' which collect and disposes the waste from other industries, municipal bodies and agriculture waste as alternate fuels and raw materials.

4. Whether Extended Producer Responsibility (EPR) is applicable to the entity’s activities (Yes / No). If yes, whether thewaste collection plan is in line with the Extended Producer Responsibility (EPR) plan submitted to Pollution Control Boards? If not, provide steps taken to address the same.

Yes. Extended Producer Responsibility is applicable to the Company and the Company has registered on government EPR portal as Brand Owner. The Company collects the Waste through its waste management arm 'Geoclean' and co-processes it in cement kilns.

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PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators

1. a. Details of measures for the well-being of employees:

Category Total (A)		% of employees covered by
		Health insurance Accident insurance Maternity benefts Paternity Benefts Day Care facilities
		Number (B) % (B/A) Number (C) % (C/A) Number (D) % (D/A) Number (E) % (E/A) Number (F) % (F/A)
		Permanent employees
Male 2,911		2,911 100% 2,911 100% 0 0% 2,911 100% 2,911 100%
Female 96		96 100% 96 100% 96 100% 0 0 96 100%
Total 3,007		3,007 100% 3,007 100% 96 3% 2,911 97% 3,007 100%
		Other than Permanent employees
Male 570		570 100% 570 100% 0 0% 570 100% 570 100%
Female 22		22 100% 22 100% 22 100% 0 0% 22 100%
Total 592		592 100% 592 100% 22 4% 570 96% 592 100%

All employees and workers are covered under Health Insurance and Accident Insurance. Maternity and Paternity benefits are extended to all eligible employees and workers. Day care facilities are provided at all applicable plant sites and offices

b. Details of measures for the well-being of workers:

Category Total (A)		% of workers covered by
		Health insurance Accident insurance Maternity benefts Paternity Benefts Day Care facilities
		Number (B) % (B/A) Number (C) % (C/A) Number (D) % (D/A) Number (E) % (E/A) Number (F) % (F/A)
		Permanent workers
Male 871		871 100% 871 100% 0 0% 0 0 871 100%
Female 5		5 100% 5 100% 5 100% 0 0 5 100%
Total 876		876 100% 876 100% 5 1% 0 0 876 100%
		Other than Permanent workers
Male 34		34 100% 34 100% 0 0% 0 0 34 100%
Female 0		0 0% 0 0% 0 0% 0 0 0 0%
Total 34		34 100% 34 100% 0 0% 0 0 34 100%

c. Spending on measures towards well-being of employees and workers (including permanent and other than permanent) in the following format

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FY 2024-25 FY 2023-24
(Current (Previous
Financial Year) Financial Year)
Cost incurred on well-being measures as a % of total revenue of C 51.94 crore C 47.68 crore
the company (0.28%) (0.27%)
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2. Details of retirement benefits, for Current FY and Previous Financial Year.

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FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
No. of No. of Deducted and No. of No. of Deducted and
Benefits employees workers deposited employees workers deposited
covered as covered as with the covered as covered as with the
a % of total a % of total authority a % of total a % of total authority
employees workers (Y/N/N.A.) employees workers (Y/N/N.A.)
PF 100% 100% Yes 100% 100% Yes
Gratuity 100% 100% NA 100% 100% NA
ESI 0.11% 0.31% NA 0.09% 2.81% NA
Others – 0% 0% NA 0% 0% NA
please specify
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*** In ESI, only those employees and workers who are eligible under ESI are covered.

3. Accessibility of workplaces

Are the premises / offices of the entity accessible to differently abled employees and workers, as per the requirements of the Rights of Persons with Disabilities Act, 2016? If not, whether any steps are being taken by the entity in this regard

Yes

4. Does the entity have an equal opportunity policy as per the Rights of Persons with Disabilities Act, 2016? If so, provide a web-link to the policy.

Yes, The Company is committed to providing equal Opportunity for everyone. The Company is dedicated to creating value through equality and to cultivate and advance diversity throughout its operations. We promote an inclusive workplace that fosters a supportive and professional atmosphere, highlighting trust, empathy, and mutual respect. Our dedication to diversity, equality, and inclusion is evident in the formulation of our policies.

Policy on ‘Diversity, Equity and Inclusion’ available on Company website: https://www.ambujacement.com/Upload/ PDF/1.--Diversity-Equity-and-Inclusion-Policy.pdf

Guidelines for 'Employment of Differebtly-able People’ available on Company website: https://www.ambujacement. com/Upload/PDF/ACL-Guidelines-for-Employment-for-DAP.pdf

5. Return to work and Retention rates of permanent employees and workers that took parental leave

Gender	Permanent employees Permanent workers
	Return to work rate Retention rate Return to work rate Retention rate
Male	100% 68% 0% 0%
Female	100% 100% 0% 0%
Total	100% 68% 0% 0%

6. Is there a mechanism available to receive and redress grievances for the following categories of employees and worker? If yes, give details of the mechanism in brief.

Yes/No (If Yes, then give details of the mechanism in brief)

Permanent Workers The Company has Employee Grievance Management policy. Other than Permanent Workers There is Grievance Redressal Committee which is responsible for heading employee grievances and resolving them and when the Permanent Employees grievances is raised Other than Permanent Employees

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7. Membership of employees and worker in association(s) or Unions recognised by the listed entity:

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FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
No. of employees No. of employees
Total Total
/ workers in / workers in
employees employees
Category respective respective
/ workers in % / workers in %
category, who category, who
respective (B/A) respective (C/D)
are part of are part of
category category
association(s) or association(s)or
(A) (C)
Union (B) Union (D)
Total Permanent Employees _ _ _ _ _
– Male _ _ _ _ _
– Female _ _ _ _
Total Permanent Workers 876 876 100% 1,004 1,004 100%
– Male 871 871 100% 1,000 1,000 100%
– Female 5 5 100% 4 4 100%
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Association / Union are there at worker level and 100% of workers are members of it.

8. Details of training given to employees and workers:

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FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
On Health and On Skill On Health and On Skill
Category
Total safety measures upgradation Total safety measures upgradation
(A) No. % No. % (D) No. % No. %
(B) (B/A) (C) (C/A) (E) (E/D) (F) (F/D)
Employees
Male 3,481 1,382 40% 3,481 100% 3,209 1,679 52% 2,714 85%
Female 118 71 60% 118 100% 88 38 43% 58 66%
Total 3,599 1,453 40% 3,599 100% 3,297 1,717 52% 2,772 84%
Workers
Male 905 905 100% 8 1% 1,029 33 3% 6 1%
Female 5 5 100% 0 0% 4 4 100% 1 25%
Total 910 910 100% 8 1% 1,033 37 4% 7 1%
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9. Details of performance and career development reviews of employees and worker:

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FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Category
Total No. % Total No. %
(A) (B) (B/A) (c) (D) (D/C)
Employees
Male 3,481 3,184 92% 3,209 2,538 79%
Female 118 118 87% 88 73 83%
Total 3,599 3,302 92% 3,297 2,611 79%
Workers
Male 905 905 100% 1,029 1,029 100%
Female 5 5 100% 4 4 100%
Total 910 910 100% 1,033 1,033 100%
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10. Health and safety management system:

a. Whether an occupational health and safety management system has been implemented by the entity? (Yes / No). If yes, the coverage such system?
Yes, we have Health and Safety Management standards defined for our processes. The standards are applicable to all our sites
b. What are the processes used to identify work-related hazards and assess risks on a routine and non-routine basis by the entity?
We have well defined Hazard identification and risk assessment procedure. All the personnel at sites are trained to assess the risk before start of the activity.
c. Whether you have processes for workers to report the work related hazards and to remove themselves from such risks. (Yes / No)
Yes
d. Do the employees / worker of the entity have access to non-occupational medical and healthcare services? (Yes / No)
Yes

11. Details of safety related incidents, in the following format:

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FY 2024-25 FY 2023-24
Safety Incident/Number Category (Current (Previous
Financial Year) Financial Year)
Lost Time Injury FrequencyRate (LTIFR) Employees 0.31 0.23
(per one million-person hours worked) Workers 0.44 0.42
Total recordable work-related injuries Employees 5 3
Workers 44 21
No. of fatalities Employees 0 0
Workers 2 2
High consequence work-related injury or ill-health Employees 0 0
(excluding fatalities) Workers 0 0
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12. Describe the measures taken by the entity to ensure a safe and healthy work place.

A well defined Health and Safety Management System is designed consisting of planning our strategic action plan for the year, reviewing the standards, procedures, processes etc. The plan is developed at the Corporate level and flows down to the manufacturing units and is tracked month on month basis for its effectiveness. A robust digital platform is established to enhance competency and capability building for both employees and workers. Various campaigns, events and initiatives to build the awareness and culture on ground are held. Other measures include Trainings, monitoring, effective process safety management controls at site, well established vehicle and traffic safety management system which are key pillars for driving our H&S System. With all these in place Senior Leadership engagement and involvement ensures a safe and healthy workplace.

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Integrated Annual Report 2024-25

13. Number of Complaints on the following made by employees and workers:

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FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Pending Pending
Filed during Filed during
resolution at Remarks resolution at Remarks
the year the year
the end of year the end of year
Working Conditions 0 0 NA 0 0 NA
Health & Safety 0 0 NA 0 0 NA
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14. Assessments for the year:

% of your plants and offices that were assessed (by entity or statutory authorities or third parties) Health and safety practices 85% (ISO 45001) Working Conditions

15. Provide details of any corrective action taken or underway to address safety-related incidents (if any) and on significant risks / concerns arising from assessments of health & safety practices and working conditions.

Many corrective actions are being taken to implement learning from safety related incidents. Traffic flow has been improved, and pedestrian walkways have been designated to minimise the risk of man-machine interaction. Load securing procedures have been strengthened through driver training, regular inspections, and the enforcement of mandatory pre-trip checks. Robust fall protection systems, including guardrails, safety nets, and the provision of appropriate personal protective equipment, have been installed and regularly inspected. Electrical safety has been significantly improved through the implementation of a comprehensive program encompassing LOTOTO (lockout / tagout / tryout) procedures, arc flash hazard assessments, and regular equipment inspections, coupled with mandatory training for all electrical workers. Furthermore, structural integrity has been enhanced by strengthening roofs with cyclonic plates and securing loose sheets. Floor openings have been secured to prevent accidental falls. Toppling abatement systems have been implemented for tipper trucks and dumpers to minimise the risk of vehicle rollovers. These proactive measures, combined with ongoing monitoring, regular safety audits, and continuous employee training, aim to create a safer and more secure working environment for all employees.

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PRINCIPLE 4: Businesses should respect the interests of and be responsive to all its stakeholders

Essential Indicators

1. Describe the processes for identifying key stakeholder groups of the entity.

The successful involvement of our stakeholders is essential to the achievement of our strategic goals because it provides us with the opportunity to understand their expectations, respond to their concerns, and assist us in prioritising the areas in which we should be concentrating our efforts. Our mechanism for engaging with stakeholders is governed by our Stakeholder Engagement Policy (https://www.ambujacement.com/Upload/PDF/ Ambuja-Stakeholder-Engagement-policy-18-oct.pdf), which is further aligned with global best practises.

Ambuja identifies its stakeholders as groups and individuals, who can influence or / are impacted by our operations / activities, change in technology, regulations, market and societal trends either directly or indirectly. Stakeholders comprise of communities, employees, supply chain partners, customers, investors, regulators, industrial organisations etc.

Against each group, the potential ways in which stakeholders will be affected as well as the magnitude of both the actual and perceived impacts have been determined. This assists the company in developing a bespoke plan for engaging with stakeholders, which can then be kept up to date as and when is necessary.

Throughout the course of the year, we maintain ongoing dialogue with the stakeholders by utilising a variety of channels of contact. The insights that we gain from these projects are tremendously helpful, because they allow us to continually enhance both our strategy and our operations. The process of engaging stakeholders also includes regular feedback and grievance redressal methods, both of which are vital components of the process.

2. List stakeholder groups identified as key for your entity and the frequency of engagement with each stakeholder group.

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Whether Frequency of
Channels of communication
identified as engagement Purpose and scope of
(Email, SMS, Newspaper,
Stakeholder Vulnerable & (Annually / Half engagement including key
Pamphlets, Advertisement,
Group Marginalised yearly / Quarterly topics and concerns raised
Community Meetings, Notice
Group / others – please during such engagement
Board, Website), Other
(Yes/No) specify)
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Shareholders	No	– Investor relations arm	– Quarterly/ annually	– To strengthen
and Investors		– Annual Report	as and when	business conduct and
		– Public disclosures	requested	communication
		– Investor meetings/calls	– One-on-one investor interaction as and	– Growth and proftability of ESG oriented business.
			when requested
Channel	No	– Channel satisfaction surveys	– Annual/continuous	– To enhance transparent
Partners		– Annual conferences	process	communication of
		– Marketing meetings		products and services
Government	No	– Annual Report	– Continuous	– Climate change related
& Regulatory		– Plant visits	interactions	rules/regulations
Authorities		– Regulatory Compliance reports		– Communications on
				proposed & existing
				legislations

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Customers		Yes	–	Customer satisfaction surveys	– Periodic	– Customer satisfaction
			–	Formal and informal feedback		and feedback on services/
			–	Technical services team camps		products
			–	Products promotion drives		– Understand grievances
			–	Grievances redressal system		– Strengthen relationship with customer
Employees		No	–	Training and seminars	– Continuous	– Work-life balance
			–	Meetings and reviews	interactions	– Transparent appraisal and
			–	HR programmes		promotion policy
			–	Employee satisfaction surveys		– Awareness on internal
			–	Departmental meetings		policies
			–	Townhall meetings		– Fair remuneration structure
			–	Internal newsletters and
				magazines
Suppliers		Yes	–	Supplier meets	– Continuous	– Adherence to the supplier
			–	Periodic assessments and	interactions	code of conduct
				interactions		– Strengthen business
						relationships
						– Create awareness for
						sustainable supply chain
Community	Yes		–	Project-based stakeholder	– Continuous	– Positive engagements
				meets	interactions	for education, water
			–	CSR arm		conservation, healthcare,
			–	Community Advisory Pane		skill development and other initiatives of CSR
Media	No		–	Media briefngs	– Need based	– Increase transparency
			–	Press releases		and clarity in shared
			–	Marketing communication		information
Construction	No		–	Ambuja Knowledge Centre	– Continuous	– Promote advanced
professionals					interactions	construction techniques,
						sustainable construction
						practices, knowledge
						dissemination on good
						construction and
						product quality
Industry	No		–	Meetings / Conferences	– Need based	– Knowledge enhancement
Association			–	Policy papers		for policy interventions
						and policy advocacy on
						sustainable development
						practices in value chain

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PRINCIPLE 5 Businesses should respect and promote human rights

Essential Indicators

1. Employees and workers who have been provided training on human rights issues and policy(ies) of the entity, in the following format:

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FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Category No. of employees/ No. employees
Total % Total %
workers covered workers covered
(A) (B/A) (C) (D/C)
(B) (D)
Employees
Permanent 3,007 3,007 100% 2,544 2,176 86%
Other than permanent 592 592 100% 750 219 29%
Total Employees 3,599 3,599 100% 3,294 2,395 73%
Workers
Permanent 876 876 100% 1,004 0 0%
Other than permanent 34 34 100% 29 1 3%
Total Workers 910 910 100% 1,019 1 0%
Details of minimum wages paid to employees and workers, in the following format:
FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Equal to More than Equal to More than
Category
Total Minimum Wage Minimum Wage Total Minimum Wage Minimum Wage
(A) No. % No. % (D) No. % No. %
(B) (B/A) (C) (C/A) (E) (E/D) (F) (F/D)
Permanent Employees
Male 2,911 0 0% 2,911 100% 2,458 0 0% 2,458 100%
Female 96 0 0% 96 100% 86 0 0% 86 100%
Other than permanent
Male 570 0 0% 570 100% 751 0 0% 751 100%
Female 22 0 0% 22 100% 2 0 0% 2 100%
Workers Permanent
Male 871 0 0% 871 100% 1,000 0 0% 1,000 100%
Female 5 0 0% 5 100% 4 0 0% 4 100%
Other than permanent
Male 34 0 0% 34 100% 29 0 0% 29 100%
Female 0 0 0% 0 0% 0 0 0% 0 100%
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2. Details of minimum wages paid to employees and workers, in the following format:

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3. Details of remuneration / salary / wages, in the following format:

a. Median remuneration / wages

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Male Female
Median remuneration/ Median remuneration
Number salary / wages of Number / salary / wages of
respective category respective category
Board of Directors (BoD) 7 56.30 lac 1 50.85 lac
Key Managerial Personnel 3 8.1 crore Nil NA
Employees other than BoD and KMP 3,478 1,083,744 118 800,004
Workers 905 728,241 5 415,188
Gross wages paid to females as % of total wages paid by the entity, in the following format:
FY 2024-25 FY 2023-24
(Current (Previous
Financial Year) Financial Year)
Gross wages paid to females as % of total wages 2.59% 1.88%
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b. Gross wages paid to females as % of total wages paid by the entity, in the following format:

4. Do you have a focal point (Individual / Committee) responsible for addressing human rights impacts or issues caused or contributed to by the business? (Yes / No)

Yes. Ambuja Cements Ltd. is committed to upholding of fundamental human rights in line with the legitimate role of the business. Our approach includes adherence to corporate business policies and compliance with applicable laws including internationally recognised human rights, as set out in the International Bill of Human Rights and the International Labour Organization declaration on Fundamental Principles and Right at Work. The policy is applicable to all stakeholders including employees, associates, customers, vendors, contractors, etc. All Principle Officers and People of Authority shall be responsible for ensuring adherence to Human Rights Policy.

Please refer http://www.ambujacement.com/Upload/PDF/Ambuja-Human-Rights-Policy.pdf

5. Describe the internal mechanisms in place to redress grievances related to human rights issues.

Yes. All Principle Officers and People of Authority are responsible for ensuring adherence to Human Rights Policy. Please refer http://www.ambujacement.com/Upload/PDF/Ambuja-Human-Rights-Policy.pdf

6. Number of Complaints on the following made by employees and workers:

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FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Filed Pending Filed Pending
during resolution at Remarks during resolution at Remarks
the year the end of year the year the end of year
Sexual Harassment 1 0 NA 0 0 NA
Discrimination at workplace 0 0 NA 0 0 NA
Child Labour 0 0 NA 0 0 NA
Forced Labour / Involuntary Labour 0 0 NA 0 0 NA
Wages 0 0 NA 0 0 NA
Other human rights related issues 0 0 NA 0 0 NA
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7. Complaints filed under Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act 2013, in the following format:

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FY 2024-25 FY 2023-24
(Current (Previous
Financial Year) Financial Year)
Total complaints reported under Sexual Harassment on of Women at 1 0
Workplace (Prevention, Proibition and Redressal) Act, 2013 (POSH)
Complaints on POSH as a % of female employees / workers 0.8% 0
Complaints on POSH upheld 1 0
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8. Mechanisms to prevent adverse consequences to the complainant in discrimination and harassment cases.

There is a Internal Committee which looks into all POSH related complaints. It ensures that these are no adverse consequences to the complainant. It follows the SOP designed to be followed for all POSH complaints.

9. Do human rights requirements form part of your business agreements and contracts? (Yes/No)

Yes

10. Assessments for the year:

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----- Start of picture text -----

% of your plants and offices that were assessed
(by entity or statutory authorities or third parties)
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Child labour	100%
Forced/involuntary labour	100%
Sexual harassment	100%
Discrimination at workplace	100%
Wages	100%
Others –please specify	100%

11. Provide details of any corrective actions taken or underway to address significant risks / concerns arising from the assessments at Question 10 above.

Proactive measures are taken. At the time of entry of employee or worker, a detailed checklist will be followed to ensure statutory compliance w.r.t. child labour, forced labour and wages without fail. For Sexual harassment, POSH is there in place and for discrimination, local management committee is in place.

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PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Essential Indicators

1. Details of total energy consumption (in Joules or multiples) and energy intensity, in the following format:

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FY 2024-25 FY 2023-24
(Current (Previous
Parameter UOM
Financial Financial
Year) Year)
From renewable sources (in Giga Joules)
Total electricity consumption (A) GJ 439,920 194,170
Total fuel consumption (B) GJ 5,747,832 4,633,771
Energy consumption through other sources (C) GJ 0 0
Total energy consumed from renewable sources (A+B+C) GJ 6,187,752 4,827,941
From non-renewable sources (in Giga Joules)
Total electricity consumption (D) GJ 2,440,800 2,961,536
Total fuel consumption (E) GJ 63,865,773 62,541,366
Energy consumption through other sources (F) GJ 0 0
Total energy consumption (D+E+F) GJ 66,306,573 65,502,902
Total energy consumed (A+B+C+D+E+F) GJ 72,494,325 70,330,843
Energy intensity per rupee of turnover GJ / D Of 0.0003 0.0003
(Total energy consumption/Revenue from operations) turnover
Energy intensity per rupee of turnover adjusted for Purchasing GJ / USD PPP 0.0079 0.0081
Power Parity (PPP) adjusted
Energy intensity in terms of physical output GJ / tonne of 2.6 2.6
cementitous
material
Energy Intensity (optional) – the relevant metric may be NA NA
selected by the entity
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Note: Indicate if any independent assessment / evaluation / assurance has been carried out by an external agency? (Yes/No) If yes, name of the external agency.

Yes, TUV India Private Limited

2. Does the entity have any sites / facilities identified as designated consumers (DCs) under the Performance, Achieve and Trade (PAT) Scheme of the Government of India? (Yes/No) If yes, disclose whether targets set under the PAT scheme have been achieved. In case targets have not been achieved, provide the remedial action taken, if any.

Yes, Maratha, Suli, Rauri, Ambujanagar, Ropar, Rabariyawas, Bhatapara & Sankrail are the Designated Consumers. All the designated consumers have achieved their PAT Target except for Suli & Rauri. Suli & Rauri achieved PAT target by purchasing ESCerts.

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3. Provide details of the following disclosures related to water, in the following format:

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FY 2024-25 FY 2023-24
(Current (Previous
Parameter UOM
Financial Financial
Year) Year)
Water withdrawal by source (in kilolitres)
(i) Surface water KL 323,346 374,806
(ii) Groundwater KL 1,232,245 1,892,104
(iii) Third party water KL 350,724 71,170
(iv) Seawater / desalinated water KL 0 0
(v) Others (Rain Water Harvested) KL 2,796,782 3,306,306
Total volume of water withdrawal for cement manufacturing KL 4,703,097 5,644,386
(in kilolitres) (i + ii + iii + iv + v)
Total volume of water consumption for cement manufacturing KL 4,703,097 5,644,386
Water intensity per rupee of turnover Litres / D of 0.025 0.031
(Total water consumption/Revenue from operations) turnover
Water intensity per rupee of turnover adjusted for Purchasing Litre / USD 0.5 0.7
Power Parity (PPP) (Total water consumption/ Revenue from PPP adjusted
operations adjusted for PPP)
Water intensity in terms of physical output Liters / 172 206
tonne of
cementitious
material
Water intensity (optional) – the relevant metric may be selected by NA NA
the entity
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Note: Indicate if any independent assessment / evaluation / assurance has been carried out by an external agency? (Yes/No) If yes, name of the external agency.

Yes, TUV India Private Limited

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4. Provide the following details related to water discharged:

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FY 2024-25 FY 2023-24
(Current (Previous
Parameter
Financial Financial
Year) Year)
Water discharge by destination and level of treatment (in kilolitres)
(i) To Surface water
– No treatment 0 0
– With treatment-please specify level of treatment 0 0
(ii) To Groundwater
– No treatment 0 0
– With treatment-please specify level of treatment 0 0
(iii) To Seawater
– No treatment 0 0
– With treatment-please specify level of treatment 0 0
(iv) Sent to Third Parties (Municipal STP)
– No treatment 0 0
– With treatment-please specify level of treatment 0 0
(v) Others
– No treatment 0 0
– With treatment-please specify level of treatment 0 0
Total water discharged (in kilolitres) 0 0
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Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Yes/No) If yes, name of the external agency.

Yes, TUV India Private Limited

5. Has the entity implemented a mechanism for Zero Liquid Discharge? If yes, provide details of its coverage and implementation.

Zero Liquid Discharge is implemented at all plant locations. No waste water/ treated waste water is discharged outside the plant premises.

6. Please provide details of air emissions (other than GHG emissions) by the entity, in the following format:

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FY 2024-25 FY 2023-24
Please (Current (Previous
Parameter
specify unit Financial Financial
Year) Year)
Nox Tonnes 11,608 12,277
Sox Tonnes 1,289 1,343
Particulate matter (PM) Tonnes 362 367
Persistent organic pollutants (POP) NA NA NA
Volatile organic compounds (VOC) NA NA NA
Hazardous air pollutants (HAP) NA NA NA
Others – please specify NA NA NA
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Note: All our plants meet with the prescribed standards given by respective regulatory body.

Note: Indicate if any independent assessment / evaluation / assurance has been carried out by an external agency? (Yes/No) If yes, name of the external agency.

Yes, TUV India Private Limited

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7. Provide details of greenhouse gas emissions (Scope 1 and Scope 2 emissions) & its intensity, in the following format:

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FY 2024-25 FY 2023-24
(Current (Previous
Parameter Unit
Financial Financial
Year) Year)
Total Scope 1 emissions (Break-up of the GHG into CO2, CH4, tonnes 14,756,978 15,286,295
N2O, HFCs, PFCs, SF6, NF3, if available) of CO2
Total Scope 2 emissions (Break-up of the GHG into CO2, CH4, N2O, tonnes 485,448 589,017
HFCs, PFCs,SF6, NF3, if available) of CO2
Total Scope 1 and Scope 2 emissions per rupee of turnover (Total kg CO2 / D of 0.08 0.09
Scope 1 and Scope 2 GHG emissions/Revenue from operations) turnover
Total Scope 1 and Scope 2 emissions per rupee of turnover adjusted kg CO2/ USD 1.6 1.7
for Purchasing Power Parity (PPP) (Total Scope 1 and Scope 2 GHG PPP
emissions/Revenue from operations adjusted for PPP) adjusted
Total Scope 1 and Scope 2 emission intensity in terms of physical kg CO2 / 555 581
output tonne of
cementitious
material
Total Scope 1 and Scope 2 emission intensity (optional) – NA NA
the relevant metric may be selected by the entity
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Note: Indicate if any independent assessment / evaluation / assurance has been carried out by an external agency? (Yes/No) If yes, name of the external agency.

Yes, TUV India Private Limited

8. Does the entity have any project related to reducing Green House Gas emission? If Yes, then provide details.

The Company is committed to reduce its carbon footprint. It is a signatory to SBTi to be Net Zero by 2050. The 2030 GHG emission reduction targets are validated by SBTi. The Company has taken multiple initiatives to reduce greenhouse gases. These include: 1) Improved technology 2) Energy efficiency 3) Use of renewable energy 4) Use of green energy like WHRS 5) Use of alternate fuels 6) Use of alternate raw materials 7) Reduction in clinker factor and having larger share of blended products in its portfolio.

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9. Provide details related to waste management by the entity, in the following format:

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FY 2024-25 FY 2023-24
(Current (Previous
Parameter Unit
Financial Financial
Year) Year)
Total Waste generated (in metric tonnes)
Plastic waste (A) MT 27,195 36,533
E-waste (B) MT 32 30
Bio-medical waste (C) MT 1 0.5
Construction and demolition waste (D) MT 0 54
Battery waste (E) MT 35 29
Radioactive waste (F) MT 0 0
Other Hazardous waste. Please specify, if any. (G) MT 345 1,743
Other Non-hazardous waste generated (H).Please specify, if any. MT 256,942 247,724
(Non hazardous waste contain Flyash, MS Scrap, Wooden Scrap,
Metal Drum, Paper, etc)
Total (A+B + C + D + E + F + G + H) in metric tonnes MT 283,851 286,145
Waste intensity per rupee of turnover Kg / D of 0.0016 0.002
turnover
Waste intensity per rupee of turnover adjusted for Purchasing kg / USD 0.031 0.033
Power Parity (PPP) (Total waste generated/Revenue from PPP adjusted
operations adjusted for PPP)
Waste intensity in terms of physical output Kg/tonne of 10.34 10.46
cementitious
material
Waste intensity (optional) – the relevant metric may be selected by NA NA NA
the entity
For each category of waste generated, total waste recovered
through recycling, re-using or other recovery operations
(in metric tonnes)
Category of waste
(i) Recycled MT 283,850 284,371
(ii) Re-used MT 0 0
(iii) Other recovery operations MT 0 0
Total MT 283,850 284,371
For each category of waste generated, total waste disposed by
nature of disposal method (in metric tonnes)
Category of waste
(i) Incineration MT 1 1,744
(ii) Landfilling MT 0 0
(iii) Other disposal operations MT 0 0
Total MT 1 1,744
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Note: Indicate if any independent assessment / evaluation / assurance has been carried out by an external agency? (Yes/No) If yes, name of the external agency.

Yes, TUV India Private Limited

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10. Briefly describe the waste management practices adopted in your establishments. Describe the strategy adopted by your company to reduce usage of hazardous and toxic chemicals in your products and processes and the practices adopted to manage such wastes.

The Company adheres to the principles of sustainable consumption of resources while reducing waste generation and complying with the tenets of circular economy. The Company minimises waste disposal through maximising recycling and reusing efforts. The Company also ensures proper disposal of E-waste, biomedical waste, scrap, etc. through authorised recyclers registered with the regulatory agencies.

Our waste management initiatives include:

[Plastic waste is mainly disposed of through co-processing, with a minimal amount of burst bags disposed of ] through authorised scrap dealers.
[Biomedical waste is incinerated at authorised Common Biomedical Waste Treatment Facilities.]
[E-waste is recycled through authorised recyclers.]
[Hazardous waste (used oil, discarded drums) is either reused in plants or co-processed in cement kilns, with ] non-co-processable quantities sent to a common authorised facility.
[Scraps are sold to authorised vendors.]
[Mining overburden is repurposed for backfilling within the mines.]

11. If the entity has operations / offices in / around ecologically sensitive areas (such as national parks, wildlife sanctuaries,biosphere reserves, wetlands, biodiversity hotspots, forests, coastal regulation zones etc.) where environmental approvals / clearances are required,please specify details in the following format:

S. No.	Type of operations Whether the conditions of environmental approval/clearance are being complied with? (Yes/No) If no, the reasons thereof and corrective action taken, if any.
Nil	Nil Nil

12. Details of environmental impact assessments of projects undertaken by the entity based on applicable laws, in the current financial year:

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Whether
Results
conducted by
EIA communicated
Sr. independent Relevant Web
No. [Name and brief details of project] Notification Date external in public link
No. domain
agency
(Yes/No)
(Yes/No)
1. Bathinda GU expansion 1.20 MTPA to S.O. 1533(E) EC Yes Yes parivesh.nic.in
----- End of picture text -----

No. 1.	Bathinda GU expansion 1.20 MTPA to	No. S.O. 1533(E)	EC	external agency (Yes/No) Yes	domain (Yes/No) Yes	lnk parivesh.nic.in
	2.2 MTPA located near Guru Nanak	dated	granted on
	Dev Thermal Power Plant, Malout	14.09.2006	17.07.2024
	Road, Village- Malout, Tehsil & District-	& its
	Bathinda of Ambuja Cements Limited	amendments
2.	Proposed expansion of Integrated	S.O. 1533(E)	EC	Yes	Yes	parivesh.nic.in
	Cement Plant - Clinker (2.4 million TPA	dated	granted on
	to 3.5 million TPA)-Cement (Existing	14.09.2006	02.11.2024
	3.6 million TPA-No change)- WHRB	& its
	(7.5 MW to 12 MW) and CPP ( Existing	amendments
	18 & 15 MW-No change)- by Installation
	of new Line-II (Rotary Kiln 2800 TPD)
	and new Fly Ash Dryer 1000 TPD at
	Village- Rabriyawas, Tehsil -Jaitaran,
	District - Pali, Rajasthan by M/s Ambuja
	Cements Limited

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3.	Maratha Limestone Mine, ML - I (ML	S.O. 1533(E)	EC	Yes	Yes	parivesh.nic.in
	Area – 579.90 ha) with Expansion in	dated	applied on
	Limestone Production Capacity from	14.09.2006	26.08.2024
	1.5 million TPA to 3.5 million TPA,	& its
	at Villages- Thutra and Lakhmapur	amendments
	(Tehsil: Korpana) and Hirapur, Isapur
	and Sonapur (Tehsil: Rajura), District-
	Chandrapur, State: Maharashtra of M/s
	Ambuja Cements Ltd.
4.	Proposed Naulatha Cement Grinding Unit	S.O. 1533(E)	EC	Yes	Yes	parivesh.nic.in
	with Cement Production capacity of 1 x	dated	applied on
	4.0 Million MTPA at Village: Naulatha,	14.09.2006	22.01.2025
	Tehsil: Israna, District: Panipat, Haryana	& its
	byM/s. Ambuja Cements Limited	amendments
5.	Proposed 3D2 Limestone Block	S.O. 1533(E)	EC	Yes	Yes	parivesh.nic.in
	(Auctioned Block) (Area: 434.08502 ha)	dated	applied on
	with Proposed Limestone Production	14.09.2006	17.02.2025
	Capacity 3.0 Million TPA, OB/waste 1.15	& its
	Million TPA, Top Soil 0.34 Million TPA,	amendments
	(Total Excavation 4.49 Million TPA)
	along with Installation of Crusher (2000
	TPH) with Wobbler at Villages: Harima
	& Sarasani, Tehsil and District: Nagaur,
	Rajasthan byAmbuja Cements Limited
6.	Proposed Standalone Cement Grinding	S.O. 1533(E)	EC	Yes	Yes	parivesh.nic.in
	Unit with Cement Production of 6.0	dated	applied on
	MMTPA (2X3.0 Million Metric Tons per	14.09.2006	13.03.2025
	Annum) located at Village- Ramannapet,	& its
	Taluka-Ramannapet, District: Yadadri	amendments
	Bhuvanagiri, State- Telangana by M/s.
	Ambuja Cements Limited(ACL)
7.	Expansion of Integrated Cement (Clinker:	S.O. 1533(E)	PH	Yes	Yes	https://www.
	8.1 MTPA to 16.1 MTPA, Cement: 6.5	dated	completed			enviscecb.org
	MTPA to 16.5 MTPA, WHRS: 43 MW	14.09.2006	on
	to 85 MW & CPP: 63 MW to 123 MW)	& its	08.01.2025
	by Installation of Line- IV & Line-V at	amendments
	Village: Rawan, Tehsil: Balodabazar,
	District: Balodabazar-Bhatapara, State:
	Chhattisgarh by M/s Ambuja Cements
	Limited(Unit: Bhatapara)

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8.	Proposed Expansion in production	S.O. 1533(E)	PH	Yes	Yes	https://
	capacity of Cement Grinding Unit from	dated	completed			ueppcb.
	1.2 MTPA to 3.0 MTPA at located near	14.09.2006	on			uk.gov.in
	Village: Lakeshwari, P.O- Sikanderpur	& its	18.01.2025
	Bhainswal, Bhagwanpur, Roorkee, Distt.	amendments
	Haridwar, Uttarakhand, Pin- 247661
	by M/s Ambuja Cements Limited (Unit:
	Roorkee)
9.	Expansion in Limestone Production	S.O. 1533(E)	PH	Yes	Yes	https://www.
	Capacity from 2.0 Million TPA to 6.3	dated	completed			enviscecb.org
	Million TPA, (ROM 6.5 Million TPA	14.09.2006	on
	including 0.2 Million TPA screen	& its	20.01.2025
	rejects), Sub Grade 1.7 Million TPA, Top	amendments
	Soil 0.27 Million TPA, Waste 2.55 Million
	TPA (Total Excavation 11.02 Million
	TPA) with existing crusher of 1800 TPH
	with screen and a proposed crusher
	of 1800 TPH capacity in Maldi Mopar
	Limestone Mine (ML Area – 553.656 ha)
	in Villages- Boirdih, Karmandih ,Maldi,
	Mopar and Devrani Tehsil: Balodabazar-
	Bhatapara, Chhattisgarh by M/s. Ambuja
	Cements Limited
10.	Proposed Cement Grinding Unit with	S.O. 1533(E)	PH	Yes	Yes	https://www.
	Cement Production Capacity of 2 x 3	dated	completed			hspcb.org.in
	Million Metric Tons per Annum (6.0	14.09.2006	on
	MMTPA) at located Village: Devli, Tehsil+	& its	30.01.2025
	District: Palwal, State: Haryana by M/S.	amendments
	Ambuja Cements Limited
11.	Expansion in Limestone Production	S.O. 1533(E)	PH	Yes	Yes	https://mpcb.
	Capacity from 2.0 Million TPA to 3.5	dated	completed			gov.in
	Million TPA, Top Soil 0.25 Million	14.09.2006	on
	TPA, Waste (OB/IB) 2.40 Million TPA,	& its	03.02.2025
	Sub grade 0.50 Million TPA (Total	amendments
	Excavation 6.65 Million TPA) along with
	existing crusher of 1200 TPH in Maratha
	Limestone Mine - II (ML Area – 880.31
	ha) in Villages- Bakhardi, Upparwahi,
	Chandur, Pimpalgaon, Lakhmapur and
	Thutra (Tehsil: Korpana) and Sonapur
	(Tehsil: Rajura), District- Chandrapur,
	State: Maharashtra by M/s. Ambuja
	Cements Limited

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12.	Kodidra Block Mining Lease for	S.O. 1533(E)	PH	Yes	Yes	https://gpcb.
	Limestone and Marl major Mineral	dated	completed			gujarat.gov.in
	for 1.5 million TPA production over an	14.09.2006	on
	area of 41.31.86 Ha. located in Kodidra	& its	17.03.2025
	Village, Veraval Taluka, Gir-Somnath	amendments
	District, Gujarat State of M/s Ambuja
	Cements Limited
13.	Kukaras Block (Private) Mining Lease	S.O. 1533(E)	PH	Yes	Yes	https://gpcb.
	for Limestone and Marl Mineral for 2.0	dated	completed			gujarat.gov.in
	milllion TPA production of Limestone	14.09.2006	on
	over an area of 29.16.81 Ha located	& its	17.03.2025
	in Village: Kukaras, Taluka: Veraval,	amendments
	District: Gir-Somnath, State: Gujarat, by
	M/s Ambuja Cements Limited
14.	"Proposed Greenfeld Project Of	S.O. 1533(E)	PH	Yes	Yes	https://mpcb.
	Standalone Grinding Unit With Cement	dated	completed			gov.in
	Production Capacity Of 6 Mmtpa (2 X 3	14.09.2006	on
	Mmtpa) At Village-Malkhed & Udkhed,	& its	27.03.2025
	Taluka-Chandur Railway & Amravati,	amendments
	District- Amravati, Maharashtra By M/S.
	Ambuja Concrete North Private Limited
	"
15.	Proposed Ambivli Cement Grinding	S.O. 1533(E)	PH to be	Yes	Yes	Draft EIA/
	Unit With Production Capacity Of 2 X 3	dated	conducted			EMP Report
	Mmtpa (6.0 Mmtpa) Located At Village:	14.09.2006				submitted to
	Ambivli, Taluka: Kalyan, District: Thane,	& its				competent
	State: Maharashtra by M/s. Ambuja	amendments				authorities of
	Concrete North Private Limited					MPCB.
						https://mpcb.
						gov.in
16.	Proposed Greenfeld project of	S.O. 1533(E)	PH to be	Yes	Yes	Draft EIA/EMP
	Standalone Grinding Unit with Cement	dated	conducted			Report to be
	production capacity of 2 x 3 MMTPA	14.09.2006				submitted to
	(6 MMTPA) at Village-Bornar, Taluka &	& its				competent
	District-Jalgaon, Maharashtra by M/s.	amendments				authorities of
	Ambuja Concrete North Private Limited					MPCB.
						https://mpcb.
						gov.in

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17.	Proposed expansion in integrated	S.O. 1533(E)	PH to be	Yes	Yes	Draft EIA/
	cement plant (Clinker: 3.0 MTPA to	dated	conducted			EMP Report
	15.06 MTPA, Cement: 4.5 MTPA to	14.09.2006				submitted to
	14.5 MTPA, CPP: 50 MW (No Change),	& its				competent
	WHRS 15 MW to 87 MW, DG Set (9190	amendments				authorities of
	kVA), AFR Pre-processing & Feeding					MPCB.
	System (4250 TPD), Synthetic Gypsum					https://
	Plant (5000 TPD) and Fly Ash Dryer:					environment.
	1000 TPD, Railway siding with Wagon					rajasthan.gov.
	Tippler & Loader by Installation of new					in/
	Line – 2, 3 & 4 and Plant Residential
	Colony located at Village & Tehsil:
	Marwar Mundwa, District: Nagaur, State
	Rajasthan of ACL
18.	Marwar Mundwa Limestone(ML-I) with	S.O. 1533(E)	PH to be	Yes	Yes	Draft EIA/
	enhancement in Production Capacity	dated	conducted			EMP Report
	from 3.0 to 14.0 MTPA in the Mine Lease	14.09.2006				submitted to
	area of 699.99 Ha (ML No. 111/2007)	& its				competent
	by M/s Ambuja Cement Limited located	amendments				authorities of
	near to village Rupasar, Inana, Mundwa,					MPCB.
	and Bhadana, Tehsil Mundwa, District					https://
	Nagaur, State Rajasthan of M/S Ambuja					environment.
	Cements Limited					rajasthan.gov.
						in/
19.	Expansion in Marwar Mundwa	S.O. 1533(E)	PH to be	Yes	Yes	Draft EIA/
	Limestone (ML-II) for Production	dated	conducted			EMP Report
	Capacity from 2.0 to 4.5 Million TPA	14.09.2006				submitted to
	in the Mine Lease Area of 635 ha	& its				competent
	(ML-03/1994) by M/s Ambuja Cement	amendments				authorities of
	Limited located at Villages Kherwad,					MPCB.
	Rupasar, and Didyakalan, Tehsil Jayal					https://
	and Nagaur, Rajasthan of M/S Ambuja					environment.
	Cements Limited					rajasthan.gov.
						in/
20.	Proposed Standalone Grinding Unit	S.O. 1533(E)	PH to be	Yes	Yes	Draft EIA/
	with Cement Production Capacity of	dated	Conducted			EMP Report
	4.0 Million TPA (2 x 2.0 Million TPA)	14.09.2006	on			submitted to
	at Village: Mawan, Tehsil & District:	& its	25.04.2025			competent
	Guna, Madhya Pradesh by M/s. Ambuja	amendments				authorities of
	Concrete North Private Limited					MPCB.
						http://mppcb.
						mp.gov.in

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Integrated Annual Report 2024-25

13. Is the entity compliant with the applicable environmental law/ regulations/ guidelines in India; such as the Water (Prevention and Control of Pollution) Act, Air (Prevention and Control of Pollution) Act, Environment protection act and rules thereunder (Yes/No). If not, provide details of all such non-compliances, in the following format:

S. No.	Specify the law / regulation / guidelines which was not complied with	Provide details of the non-compliance	Any fnes / penalties / action taken by regulatory agencies such as pollution control boards or by courts	Corrective action taken, if any
1.	Air Act (Prevention and	Emission due to rupturing of	6.6 Lakh	Repaired the duct and
	controlof pollution) 1981	pre-heater duct in Rauri Plant		emission controlled

PRINCIPLE 7 Businesses, when engaging in influencing public and regulatory policy, should do so in a manner that is responsible and transparent

Essential Indicators

1. a. Number of affiliations with trade and industry chambers / associations: 8

b. List the top 10 trade and industry chambers / associations (determined based on the total members of such body) the entity is a member of / affiliated to.

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S. Reach of trade and industry
No. [Name of the trade and industry chambers / associations] chambers / associations (State / National)
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1.	Indian Business & Biodiversity Initiative (IBBI)	National
2.	Global Cement Concrete Association (GCCA)	National
3.	Confederation of Indian Industry (CII)	National
4.	National Safety Council (NSC)	National
5.	World Economic Forum (WEF)	International
6.	Science Based Target Initiative	International
7.	United Nation Global Compact	International
8.	The International Renewable Energy Agency (IRENA)	International

2. Provide details of corrective action taken or underway on any issues related to anti-competitive conduct by the entity, based on adverse orders from regulatory authorities.

Name of authority

Corrective action taken

None. Company ensures compliance with all anti-trust laws

All agreements are duly vetted to ensure due compliance with anti-trust laws. Training modules are circulated to sales / marketing / procurement team from time to time to create awareness on cartelisation / restrictive trade practices We seek proactive advise / clarifications from external law firms in case of any doubt in any transaction before proceeding ahead with the same.

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Portfolio Overview Corporate Overview Strategic Review ESG Overview Statutory Reports Financial Statements

PRINCIPLE 8 Businesses should promote inclusive growth and equitable development

Essential Indicators

1. Details of Social Impact Assessments (SIA) of projects undertaken by the entity based on applicable laws, in the current financial year.

Name and brief Date of Whether conducted by independent Results communicated in Relevant details of project notification external agency (Yes/No) public domain (Yes/No) Web link

Social Impact Assessment is a part of EIA for getting Environment Clearance for projects. All projects listed in Question No. 12 of Principle 6 have SIA component in-built as part of the study carried out. In addition, assessing social impacts of the CSR projects is an ongoing process at Ambuja Foundation, that continues to assess social impacts using platforms such as Social Engagement Scorecard (SES), Community Advisory Panel (CAP) etc. Any social impacts emerging out of these platforms is seriously considered and factored into annual work plan and activities of Ambuja Foundation.

This financial year we conduct below social impact assessment of the our CSR projects.

Impact assessment of Ambuja’s WRM and RID initiatives during 2022-24 in Baloda Bazar, Bhatapara by Crisil revealed. The project achieved an SROI value of 10.12, indicating that for every D 1 invested, a social value of D 10.12 was generated. Below are the outcomes
[98% respondents affirmed that irrigation canal significantly increased availability of water for agriculture]
[24% increment in irrigated land was achieved through improved access to water]
[18% increment in farmers cultivating two seasons]
[79% respondents reported enhanced hygiene and sanitation]
[76% respondents confirmed reduction in drudgery]
[96% respondents reported improved connectivity through cement concrete roads]
[90% respondents confirmed increase in social, cultural, and administrative engagement through ] community infrastructure development
[83% respondents acknowledged that school infrastructure development improved quality of education]
Impact assessment of Ambuja’s livelihood promotion initiatives during 2022-24 in Marwar Mundwa, Rajasthan by PWC reveled. The project achieved a SROI value of 7.83, indicating that for every D 1 invested, a social value of D 7.83 was generated. Below are the outcomes
[98% respondents confirmed increased income through adoption of sustainable agricultural practices]
[90% respondents shared increased cropping intensity as a result of WRM interventions]
[70% reduction in water use achieved by using drip and sprinkler irrigation systems]
[18% increase in income from goat rearing through improved breeding, nutrition and health care for goats]
[84% women reported increased household income and 69% improved their household savings though ] SHG income generation activities
[127% increment in monthly earnings of youth (from ][D][ 5,833 to ][D][ 13,214) through skill development initiatives]

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AMBUJA CEMENTS LIMITED Integrated Annual Report 2024-25

2. Provide information on project(s) for which ongoing Rehabilitation and Resettlement (R&R) is being undertaken by your entity, in the following format:

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||||||||
|---|---|---|---|---|---|---|
|S.|Name of Project for|No. of Project Affected|% of PAFs|Amounts paid to PAFs|
|State|District|
|No.|which R&R is ongoing|Families (PAFs)|covered by R&R|in the FY (In|E|)|
|Nil|

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3. Describe the mechanisms to receive and redress grievances of the community.

Ambuja Foundation acts like a bridge between the plant and the community. The concerns and grievances from the community are taken to Plant Head by Ambuja Foundation team. The foundation facilitates the issue based discussion with community and the plant as may be suggested by the Head. Each plant also has a CSR committee where concerns of the community are shared and discussed with senior plant team. Ambuja plants have Community Advisory Panel (CAPs), a formal forum consisting of stakeholders representatives including senior team at plant, where issues and concerns of the community are discussed and resolved.

4. Percentage of input material (inputs to total inputs by value) sourced from suppliers:

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FY 2024-25 FY 2023-24
(Current (Previous
Financial Year) Financial Year)
Directly sourced from MSMEs / small producers 23.99% 2.24%
Directly from within India 96.74% 92.96%
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5. Job creation in smaller towns – Disclose wages paid to persons employed (including employees or workers employed on a permanent or non-permanent/on contract basis) in the following locations, as % of total wage cost

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FY 2024-25 FY 2023-24
Location (Current (Previous
Financial Year) Financial Year)
Rural 36.64% 34.29%
Semi-urban 12.03% 13.92%
Urban 41.82% 42.73%
Metropolitan 9.51% 9.06%
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(Place to be categorised as per RBI Classification System – rural/semi-urban/urban/metropolitan)

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Portfolio Overview Corporate Overview Strategic Review ESG Overview Statutory Reports Financial Statements

PRINCIPLE 9 Businesses should engage with and provide value to their consumers in a responsible manner Essential Indicators

1. Describe the mechanisms in place to receive and respond to consumer complaints and feedback.

The Company has provided on its website a dedicated e-mail address wherein the Company receives and responds to consumer complaints and feedbacks. The e-mail address is [email protected]. In addition, every package of product has printed customer care details with postal address, toll free phone number and email id

2. Turnover of products and / services as a percentage of turnover from all products / service that carry information about:

As a percentage to total turnover

Environmental and social parameters relevant to the product The Company’s products confirm to all Safe and responsible usage applicable statutory parameters. Recycling and / or safe disposal

3. Number of consumer complaints in respect of the following:

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FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Pending Pending
Received Received
resolution resolution
during Remarks during Remarks
at end of at end of
the year the year
year year
Data privacy 0 0 0 0
Advertising 0 0 0 0
Cyber-security 0 0 0 0
-
Delivery of essential services No essential services (Every service is a voluntary, value added service.)
Restrictive Trade Practices 0 0 7 2
Unfair Trade Practices The pending matters (including 5 1
of previous years) are consumer
complaints filed before various
Consumer forums and related
appeals before appropriate
4 28
forums. The matters are being
heard by the respective forums
& appellate forums as per the
due process of law and are at
different stages of resolution.
Other 0 0 13 4
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4. Details of instances of product recalls on account of safety issues:

	Number	Reasons for recall
Voluntary recalls	0	NA
Forced recalls	0	NA

5. Does the entity have a framework/ policy on cyber security and risks related to data privacy? (Yes/No) If available, provide a web-link

Yes, Cyber Security and Data Privacy Policy https://www.ambujacement.com/Upload/PDF/1.-Cyber-security-and data-privacy-policy.pdf of the policy.

6. Provide details of any corrective actions taken or underway on issues relating to advertising, and delivery of essential services; cyber security and data privacy of customers; re-occurrence of instances of product recalls; penalty/action taken by regulatory authorities on safety of products/services.

Response: All communications have necessary disclaimer as per Advertising Standard Council of India (ASCI) and Bureau of Indian Standard (BIS) guidelines.

7. Provide the following information relating to data breaches:

a. Number of instances of data breaches along-with impact: 0
b. Percentage of data breaches involving personally identifiable information of customers: 0%
c. Impacts, if any, of the data breaches: NA

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Assurance Statement on BRSR

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Independent Assurance Statement

To the Directors and Management Ambuja Cements Limited, Adani Corporate House, Shantigram, Near Vaishno Devi Circle, S.G. Highway, Ahmedabad - 382421

Ambuja Cements Limited (hereafter 'ACL') commissioned TUV India Private Limited (TUVI) to conduct independent external assurance of BRSR Core disclosures ( 09 attributes as per Annexure I - Format of BRSR Core) following the (BRSR Core –Framework for assurance and ESG disclosures for value chain stipulated in SEBI circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, dated 12/07/2023 and Industry Standards on Reporting of BRSR Core, circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2024/177, dated 20/12/2024 ) with reasonable assurance in conjunction with Limited assurance of the Section A: General Disclosures, section B: Management and Process Disclosures and 09 BRSR principles covering Essential and Leadership Indicators. ACL developed Business Responsibility and Sustainability Report (hereinafter 'the BRSR') for the period April 01, 2024 to March 31, 2025. The BRSR is based on the National Guidelines on Responsible Business Conduct (NGRBC), SEBI circular: SEBI/HO/CFD/CMD2/P/CIR/2021/562, dated 10/05/2021 followed by the notification number SEBI/LAD-NRO/GN/2023/131, dated 14/06/2023 pertaining to BRSR requirement. This assurance engagement was conducted in reference with BRSR, the terms of our engagement and ISAE 3000 (Revised) and ISAE 3410 (for ‘Assurance Engagements on Greenhouse Gas Statement) requirements.

Management's Responsibility

ACL developed the BRSR’s content pertaining to the Section A and B, 09 BRSR principles covering Essential and Leadership Indicators including the Core disclosures ( 09 attributes as per Annexure I - Format of BRSR Core ). ACL management is responsible for carrying out the collection, analysis, and disclosure of the information presented in the BRSR (web-based and print), including website maintenance, integrity, and for ensuring its quality and accuracy in reference with the applied criteria stated in the BRSR, such that it’s free of intended or unintended material misstatements. ACL will be responsible for archiving and reproducing the disclosed data to the stakeholders and regulators upon request.

Scope and Boundary

The scope of work includes the assurance of the following Section A and B, 09 BRSR principles covering Essential and Leadership Indicators and 09 attributes as per Annexure I - Format of BRSR Core disclosed in the BRSR report. The BRSR core requirements encompass essential disclosures pertaining to organization’s Environmental, Social and Governance (ESG). In particular, the assurance engagement included the following:

Review of General Disclosure, Management & Process and the disclosures against all 09 BRSR principles submitted by ACL;
Review of 09 attributes as per Annexure I - Format of BRSR Core submitted by ACL,
Review of the quality of information,
Review of evidence (on a random samples) for limited assurance of Section A and B, 09 BRSR principles covering Essential and Leadership Indicators and reasonable assurance of 09 attributes as per Annexure I - Format of BRSR Core.

TUVI has verified the below Essential and Leadership Indicators disclosed in the BRSR under Limited Assurance

Assurance
Principles	Essential Indicators	Leadership Indicators
Principle 1: Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical,Transparent and Accountable.	1,2,3,4,5,6,7,8,9	1,	2
Principle 2: Businesses should provide goods and services in a manner that is sustainable and safe.	1,2,3,4	1,	2, 3, 4, 5
Principle 3: Businesses should respect and promote the well-being of all employees, including those in their value chains.	1,2,3,4,5,6,7,8,9,10,11,12, 13,14,15	1,	2,3,4, 5, 6
Principle 4: Businesses should respect the interests of and be responsive to all its stakeholders.	1,2	1,	2,3
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Principle 5: Businesses should respect and promote human rights.	1,2,3,4,5,6,7,8,9,10, 11	1,2,3, 4, 5
Principle 6: Businesses should respect and make efforts toprotect and restore the environment.	1,2,3,4,5,6,7,8,9,10,11,12, 13	1, 3,4, 5, 6,7, 8
Principle 7: Businesses, when engaging in influencing public and regulatory policy, should do so in a manner that is responsible and transparent.	1,2	1
Principle 8: Businesses should promote inclusive growth and equitable development.	1,2,3,4, 5	1,2,3, 4, 5, 6
Principle 9: Businesses should engage with and provide value to their consumers in a responsible manner	1,2,3,4,5,6, 7	1,2,3, 4

Section A: General Disclosures

Q20.a. Total number of permanent and other than permanent employees and workers

Q20.b Total number of differently abled employees and workers (permanent and other than permanent)

Q22. Turnover rate for permanent employees and permanent workers

Q24. Corporate Social Responsibility (CSR) details (total expenditure) based on “Audited Annual report on Corporate Social Responsibility (CSR) activities”

Q26 . Materiality Analysis

Principle 3: Businesses should respect and promote the well-being of all employees, including those in their value chains

Q1.a. Number and percentage of employees and workers covered under health insurance, accident insurance, maternity benefits, paternity benefits, and day care facilities.

Q2. Number of employees & workers covered as a percentage of total employees under the benefits of Provident Funds (PF), Gratuity and Employee State Insurance (ESI).

Q5 . Return to work and retention rates of permanent employees and workers that took parental leave.

Q7. Membership of employees and workers in association(s) or Unions.

Q8. Training given to employees and workers.

Q9. Performance and career development reviews of employees and workers

Q11. Safety data (fatalities, loss-time injuries, recordable work-related injuries and High consequence work-related injury or ill-health (excluding fatalities) of employees and contractors).

Q13. Numbers of complaints made by employees and workers on working conditions and Health and Safety.

Principle 5: Businesses should respect and promote human rights

Q1. Employees and workers who have been provided with training on human rights issues and policies of the entity.

Q2. Minimum wages paid to employees and workers

Q3.a. Median remuneration/wages: Gender pay gap Indicators

Q6. Number of Complaints by employees and workers on child labour, forced labour, sexual harassment, discrimination at workplace, wages and other human rights related issues

Q10. Percentage of plants assessed for child labour, forced labour, sexual harassment, discrimination at workplace and wages

Principle 6: Businesses should respect and make efforts to protect and restore the environment

Q3 . Water withdrawal, consumption and discharge in areas of water stress

Q6. Air emissions (other than GHG emissions) - NOx, SOx, Dust Emission, Direct Mercury Emissions

TUVI has verified the under Reasonable Ass	below urance	09 attributes as per Annexure I- Format of BRSR Core disclosed in the BRSR
Attributes	KPI

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Green-house gas (GHG) footprint (limited to Indian operation)	Total Scope 1 emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available) - GHG (CO2e) Emission in MT - Direct emissions from organization’s owned- or controlled sources – Monitored	Total Scope 1 emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available) - GHG (CO2e) Emission in MT - Direct emissions from organization’s owned- or controlled sources – Monitored
	Total Scope 2 emissions (Break-up of the GHG (CO2e) into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available) - Indirect emissions from the generation of energy that is purchased from a utility provider – Monitored
	GHG Emission Intensity (Scope 1+2), Total Scope 1 and Scope 2 emissions (MT) / Total Revenue from Operations adjusted for PPP – Calculated
	GHG Emission Intensity (Scope 1 +2), Total Scope 1 and Scope 2 emissions (MT) / Total Output of Product or Services- Calculated
Water footprint	Total water consumption(in kL)– Monitored and estimated
	Water consumption intensity - kL / Total Revenue from Operations adjusted for PPP – Calculated
	Water consumption intensity- kL/Total output of Product or Services - Calculated
	Water Discharge by destination and levels of Treatment (kL) – Calculated based on estimated values
Energy footprint (limited to Indian operation)	Total energy consumed in GJ – calculated on measured for owned premised and estimates for co-sharingoffices
	%of energyconsumed from renewable sources - In%terms - Monitored
	Energyintensity- Joules or multiples/Rupee adjusted for PPP – Calculated
	Energyintensity- Joules or multiples/Product or Service�– Calculated
Embracing circularity - details related to waste management by the entity_(limited to Indian_ operation)	Plastic waste (A) – Monitored, E-waste (B) – Monitored, Bio-medical waste (C) – Monitored, Construction and demolition waste (D) – Monitored,Battery waste (E) – Monitored, Radioactive waste(F) – NA
	Other Hazardous waste(G) – see the list below
	Used Oil, Waste Oil, Oil storage barrels, Paint cans, Oil filters, Oil-soaked cotton– Monitored
	Other Non-hazardous wastegenerated(H)– see the list below
	Organic waste: Food waste, Garden waste, STP sludge, Wood waste– Monitored; Inorganic Waste: Mixed paper/Newspaper/Magazine, Glass waste, Waste tissue paper, office stationery; Packaging Waste: Cardboard, scrap metal – Monitored;
	Total wastegenerated(A +B + C + D + E + F + G + H)in MT –Monitored;
	Waste intensity- Kgor MT/Rupee adjusted for PPP – Calculated
	Waste intensity- Kgor MT/Unit of Product or Service-Calculated
	Each category of waste generated, total waste recovered through recycling, re-using or other recoveryoperations(MT)– Monitored
	Each category of waste generated, total waste recovered through recycling, re-using or other recovery operations (Intensity), Kg of Waste Recycled Recovered /Total Waste generated - Calculated
	For each category of waste generated, total waste disposed by nature of disposal method (MT)- Monitored
	For each category of waste generated, total waste disposed by nature of disposal method (Intensity) kgof Waste Recycled Recovered/Total Wastegenerated - Calculated
Enhancing Employee Wellbeing and Safety	Spending on measures towards wellbeing of employees and workers – cost incurred as a % of total revenue of the company- In%terms – Monitored and calculated
	Details of safety related incidents for employees and workers (including contract-workforce e.g. workers in the company's construction sites) i. Number of Permanent Disabilities – Monitored ii. Lost Time Injury Frequency Rate (LTIFR) (per one million-person hours worked) – Monitored iii. No. of fatalities – Monitored
Enabling Gender Diversity in Business	Gross wagespaid to fe	males as%of wagespaid - In%terms – Calculated
	Complaints on POSH	1) Total Complaints on Sexual Harassment (POSH) reported – Monitored
		2) Complaints on POSH as a % of female employees / workers – Monitored
		3)Complaints on POSH upheld – Monitored
Enabling Inclusive Development	Input material sourced from following sources as % of total purchases – Directly sourced from MSMEs/ small producers and from within India - In % terms – As % of total purchases byvalue – Monitored
	Job creation in smaller towns – Wages paid to persons employed in smaller towns (permanent or non-permanent /on contract) as % of total wage cost - In % terms – As % of total wage cost – Monitored
	Instances involving loss / breach of data of customers as a percentage of total data breaches or cyber securityevents - In%terms – Monitored

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Fairness in Engaging Number of days of accounts payable - (Accounts payable 365) / Cost of goods/services
with Customers and procured - Calculated
Suppliers
Open-ness of business Concentration of 1) Purchases from trading houses as % of total purchases
purchases & 2) Number of trading houses where purchases are made from
sales done with 3) Purchases from top 10 trading houses as % of total purchases from
trading houses, trading houses
dealers, and 1) Sales to dealers / distributors as % of total sales
related parties 2) Number of dealers / distributors to whom sales are made
Loans and 3) Sales to top 10 dealers / distributors as % of total sales to dealers
advances & / distributors
investments Share of RPTs (as respective %age) - Calculated
with related Purchases, Sales, Loans & advances, Investments - Calculated
parties
Notes:
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Waste: The data of total waste recovered through recycling, re-using or other recovery operations or total waste disposed by nature of disposal method could be assessed based on interviews and sample records as presented during the onsite visit.

The reporting boundaries includes encompassing 6 integrated cement (Ambujanagar, Bhattapara, Darlaghat, Maratha, Marwar, Rabriyawas) plants and 9 grinding units (Bhatinda, Dadri, Farakka, Nalagarh, Ropar, Roorkee, Sankrail, Surat, Tuticorin). Along with corporate office.

Set of on-site and remote verifications were conducted at,

Onsite Verification

Onsite verification on date 31-01-2025 for the Maratha plant located at Village - Upparwahi, Taluka - Korpana, District - Chandrapur (Maharashtra) -442908,
Onsite verification on date 03-02-2025 for the Rabriyawas plant located at PO: Rabriyawas, Tehsil: Jaitaran, Dist.: Beawar (Rajasthan).

Remote Verification

Remote verification on date 28-01-2025 for the Surat plant located at Magdalla Port Road, Gavier Village, Choryasi taluka, Surat- 390053,
Remote verification on date 10-02-2025 for the Marwar plant located at Village - Marwar Mundwa, Distt -Nagaur, Rajasthan 341026,
Remote verification on date 11-02-2025 for the Bhattapara plant located at Village Rawan Tehsil & Distt Balodabazar (Chattisgarh),
Remote verification on date 13-02-2025 for the Darlaghat plant located at Village Suli, PODarlaghat, Teh Arki, Distt. Solan HP
Remote verification on date 14-02-2025 for the Ambujanagar plant located at Ambujanagar, Tq: Kodinar, Dist.Gir Somanath, Gujarat State
Remote verification on date 09-04-2025 for the Sankrail plant located at Vill & PO: Dhulagori, P.S. - Sankrail, Dist. - Howrah (WB) – 711302,
Remote verification on date 09-04-2025 for corporate office
Remote verification on date 11-04-2025 for the Bhatinda plant located at Malout Road, Near Guru Nanak Dev Thermal Plant Bhatinda, Punjab – 151002,
Remote verification on date 11-04-2025 for the Dadri plant located at Village Dhoom Manikpur, & Badpura Dadri District Gautambudh Nagar 2023207,
Remote verification on date 11-04-2025 for the Ropar plant located at Village: Daburji, Tehsil & District: Ropar (Punjab),
Remote verification on date 11-04-2025 for the Roorkee plant located at Vill. Lakeshwari, P.OSikanderpur Bhainswal, Bhagwanpur, Roorkee, Dist. Haridwar, Pin. 247661, Uttarakhand,
Remote verification on date 14-04-2025 for the Farakka plant located at Vill - Kendua, P.O. - Srimantapur, Dist. – Murshidabad, Pin - 742 212,
Remote verification on date 14-04-2025 for the Nalagarh plant located at Vill- Navagraon, POJajhra, Teh- Nalagarh.
Remote verification on date 14-04-2025 for the Tuticorin plant located at No.1/174, Melamaruthur Village, Mela Arasadi Post Ottapidaram, Tuticorin Tamil Nadu - 628002

The assurance activities were carried out together with a desk review of entire plants and offices as per reporting boundary.

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Limitations

TUVI did not perform any assurance procedures on the prospective information disclosed in the Report, including targets, expectations, and ambitions. Consequently, TUVI draws no conclusion on the prospective information. During the assurance process, TUVI did not come across any limitation to the agreed scope of the assurance engagement. TUVI did not verify any ESG goals and claim through this assignment. TUVI verified data on a sample basis; the responsibility for the authenticity of data entirely lies with ACL. Any dependence of person or third party may place on the BRSR Report is entirely at its own risk. TUVI has taken reference of the financial figures from the audited financial reports. ACL will be responsible for the appropriate application of the financial data. The application of this assurance statement is limited w.r.t SEBI circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, dated Jul 12, 2023 and Industry Standards on Reporting of BRSR Core, circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2024/177, dated 20/12/2024) . This assurance statement does not endorse any environmental and social claims (related to the product, manufacturing process, packaging, disposal of product etc.) as well as advertisements by the reporting organization. TUVI does not permit use of this statement for Greenwashing or misleading claims. The reporting Organization is responsible for ensuring adherence to relevant laws.

Our Responsibility

TUVI's responsibility in relation to this engagement is to perform a limited level of BRSR assurance for Section A and B, 09 BRSR principles covering Essential and Leadership Indicators and reasonable level of assurance for 09 attributes as per Annexure I - Format of BRSR Core and to express a conclusion based on the work performed. Our engagement did not include an assessment of the adequacy or the effectiveness of ACL's strategy, management of ESG-related issues or the sufficiency of the Report against BRSR reporting principles, other than those mentioned in the scope of the assurance. TUVI's responsibility regarding this verification is in reference to the agreed scope of work, which includes assurance of non-financial quantitative and qualitative information disclosed by ACL. Reporting Organization is responsible for archiving the related data for a reasonable time period. The intended users of this assurance statement are the management of ‘ACL’. The data is verified on a sample basis, the responsibility for the authenticity of data lies with the reporting organization. TUVI expressly disclaims any liability or co-responsibility 1) for any decision a person or entity would make based on this assurance statement and 2) for any damages in case of erroneous data is reported. This assurance engagement is based on the assumption that the data and information provided to TUVI by ACL are complete and true.

Verification Methodology

During the assurance engagement, TUVI adopted a risk-based approach, focusing on verification efforts with respect to disclosures. TUVI has verified the disclosures and assessed the robustness of the underlying data management system, information flows, and controls. In doing so:

a) TUVI examined and reviewed the documents, data, and other information made available by ACL for non-financial Section A and B, 09 BRSR principles covering Essential and Leadership Indicators and 09 attributes as per Annexure I - Format of BRSR Core (non-financial disclosures)
b) TUVI conducted interviews with key representatives, including data owners and decision-makers from different functions of ACL
c) TUVI performed sample-based reviews of the mechanisms for implementing the sustainability-related policies and data management (qualitative and qualitative)
d) TUVI reviewed the adherence to reporting requirements of "BRSR”

Opportunities for Improvement

The following are the opportunities for improvement reported to ACL. However, they are generally consistent with ACL management's objectives and programs. ACL already identified below topics and Assurance team endorse the same to achieve the Sustainable Goals of organization.

i. ACL may strengthen its internal reporting by opting a smart cloud-based data management system for sustainability data reporting
ii. ACL may encourage to monitor the chain of custody for suppliers who are not directly recycling the non-hazardous waste
iii. ACL may plan to monitor all categories of indirect GHG emissions as per ISO 14064-1
iv. ACL can install additional water meters for the conducting the water balance
v. ACL may conduct the formal internal audit procedure for verifying BRSR data on periodic basis

Conflict of Interest

In the context of BRSR requirements set by SEBI, addressing conflict of interest is crucial to maintain high integrity and independence of assurance engagements. As per SEBI guidelines, assurance providers need to

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disclose any potential conflict of interest that could compromise the independence or neutrality of their assessments. TUVI diligently identifies any relationships, affiliations, or financial interests that could potentially cause conflict of interest. We proactively implement measures to mitigate or manage these conflicts, ensuring independence and impartiality in our assurance engagements. We provide clear and transparent disclosures about any identified conflicts of interest in our assurance statement. We recognize that failure to address conflict of interest adequately could undermine the creditability of the assurance process and the reliability of the reported information. Therefore, we strictly adhere to SEBI guidelines and take necessary measures to avoid, disclose, or mitigate conflicts of interest effectively.

Our Conclusion

In our opinion, based on the scope of this assurance engagement, the disclosures on BRSR Core KPI described in the BRSR report along with the referenced information provides a fair representation of the 9 attributes, and meets the general content and quality requirements of the BRSR. TUVI confirms its competency to conduct the assurance engagement for the BRSR as per SEBI guidelines. Our team possesses expertise in ESG verification, assurance methodologies, and regulatory frameworks. We ensure independence, employ robust methodologies, and maintain continuous improvement to deliver reliable assessments.

Disclosures: TUVI is of the opinion that the reported disclosures generally meet the BRSR requirements. ACL refers to general disclosure to report contextual information about ACL, while the Management & Process disclosures the management approach for each indicator Section A and B, 09 BRSR principles covering Essential and Leadership Indicators as well as 09 attributes as per Annexure I - Format of BRSR Core . Limited Assurance Conclusion: Based on the procedures we have performed; nothing has come to our attention that causes us to believe that the information subject to the limited assurance engagement was not prepared in all material respects. TUVI found the information to be reliable in all principles, with regards to the reporting criteria of the BRSR.

Reasonable Assurance: As per SEBI reasonable assurance requirements including scope of Assurance, Assurance methodologies (risk- based approach and data validation techniques), mitigating conflicts of interests, documentation on evidence and communication on findings, TUVI can effectively validate the accuracy and reliability of the information presented in the BRSR, instilling confidence in stakeholders and promoting transparency and credibility in ESG reporting practices.

BRSR complies with the below requirements

a) Governance, leadership and oversight: The messages of top management, the business model to promote inclusive growth and equitable development, action and strategies, focus on services, risk management, protection and restoration of environment, and priorities are disclosed appropriately.
b) Connectivity of information: ACL discloses 09 BRSR principles covering Essential and Leadership Indicators and 09 attributes as per Annexure I - Format of BRSR Core and their inter-relatedness and dependencies with factors that affect the organization’s ability to create value over time.
c) Stakeholder responsiveness: The Report covers mechanisms of communication with key stakeholders to identify major concerns to derive and prioritize the short, medium and long-term strategies. The Report provides insights into the organization's relationships (nature and quality) with its key stakeholders. In addition, the Report provides a fair representation of the extent to which the organization understands, takes into account and responds to the legitimate needs and interests of key stakeholders.
d) Materiality: The material issues within 9 attributes and corresponding KPI as per BRSR requirement are reported properly.
e) Conciseness: The Report reproduces the requisite information and communicates clear information in as few words as possible. The disclosures are expressed briefly and to the point sentences, graphs, pictorial, tabular representation is applied. At the same time, due care is taken to maintain continuity of information flow in the BRSR.
f) Reliability and completeness: ACL has established internal data aggregation and evaluation systems to derive the performance. ACL confirms that, all data provided to TUVI, has been passed through QA/QC function. The majority of the data and information was verified by TUVI's assurance team (on sample basis) during the BRSR verification and found to be fairly accurate. All data, is reported transparently, in a neutral tone and without material error.
g) Consistency and comparability: The information presented in the BRSR is on yearly basis. and found reliable and complete manner. Thus, the principle of consistency and comparability is established.
Independence and Code of Conduct: TUVI follows IESBA (International Ethics Standards Board for Accountants) Code which, adopts a threats and safeguards approach to independence. We recognize the

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importance of maintaining independence in our engagements and actively manage threats such as selfinterest, self-review, advocacy, and familiarity. The assessment team was safeguarded from any type of intimidation. By adhering to these principles, we uphold the trust and confidence of our clients and stakeholders. In line with the requirements of the SEBI circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, dated 12/07/2023 and Industry Standards on Reporting of BRSR Core, circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2024/177, dated 20/12/2024 .

TUVI solely focuses on delivering verification and assurance services and does not engage in the sale of service or the provision of any non-audit/non-assurance services, including consulting.

Quality control: The assurance team complies with quality control standards, ensuring that the engagement partner possesses requisite expertise and the assigned team collectively has the necessary competence to perform engagements in reference with standards and regulations. Assurance team follows the fundamental principles of integrity, objectivity, professional competence, due care, confidentiality and professional behaviour. In accordance with International Standard on Quality Control, TUVI maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.

Our Assurance Team and Independence

TUVI is an independent, neutral third-party providing ESG Assurance services with qualified environmental and social specialists. TUVI states its independence and impartiality and confirms that there is "no conflict of interest" with regard to this assurance engagement. In the reporting year, TUVI did not work with ACL on any engagement that could compromise the independence or impartiality of our findings, conclusions, and observations. TUVI was not involved in the preparation of any content or data included in the BRSR, with the exception of this assurance statement. TUVI maintains complete impartiality towards any individuals interviewed during the assurance engagement.

For and on behalf of TUV India Private Limited

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Manojkumar Borekar Product Head – Sustainability Assurance Service TUV India Private Limited

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Date: 15/05/2025 Place: Mumbai, India Project Reference No: 8123494651 Revision:03

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AI assistant

Ambuja Cements Ltd. — Environmental & Social Information 2025

59365_rns_2025-05-31_efeef3df-2f2c-4249-9e4b-4b1a3c8c8bca.pdf

To,

Sub.: Business Responsibility and Sustainability Report for Financial Year 2024-25

For Ambuja Cements Limited

Business Responsibility & Sustainability Reporting Annexure – II

SECTION A: GENERAL DISCLOSURES

I. Details of the listed entity

II. Products/services

16. Details of business activities (accounting for 90% of the turnover)

III. Operations

18. Number of locations where plants and/or operations/offices of the entity are situated:

19. Markets served by the entity:

b. What is the contribution of exports as a percentage of the total turnover of the entity?

IV. Employees

20. Details as at the end of Financial Year:

21. Participation/Inclusion/Representation of women

22. Turnover rate for permanent employees and workers

V. Holding, Subsidiary and Associate Companies (including joint ventures)

23. (a) Names of holding / subsidiary / associate companies / joint ventures

VI. CSR Details

VII. Transparency and Disclosures Compliances

25. Complaints / Grievances on any of the principles (Principles 1 to 9) under the National Guidelines on Responsible Business Conduct:

26. Overview of the entity’s material responsible business conduct issues

SECTION B: MANAGEMENT AND PROCESS DISCLOSURES

Disclosure Questions

P1 P2 P3 P4 P5 P6 P7 P8 P9

Governance, leadership and oversight

CEO and Wholetime Director Statement:

Disclosure Questions

10. Details of Review of NGRBCs by the Company:

SECTION C: PRINCIPLE WISE PERFORMANCE DISCLOSURE

PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable.

Essential Indicators

1. Percentage coverage by training and awareness programmes on any of the Principles during the financial year:

9. Open-ness of business

PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe

Essential Indicators

PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators

2. Details of retirement benefits, for Current FY and Previous Financial Year.

3. Accessibility of workplaces

4. Does the entity have an equal opportunity policy as per the Rights of Persons with Disabilities Act, 2016? If so, provide a web-link to the policy.

5. Return to work and Retention rates of permanent employees and workers that took parental leave

7. Membership of employees and worker in association(s) or Unions recognised by the listed entity:

8. Details of training given to employees and workers:

10. Health and safety management system:

11. Details of safety related incidents, in the following format:

12. Describe the measures taken by the entity to ensure a safe and healthy work place.

13. Number of Complaints on the following made by employees and workers:

14. Assessments for the year:

15. Provide details of any corrective action taken or underway to address safety-related incidents (if any) and on significant risks / concerns arising from assessments of health & safety practices and working conditions.

PRINCIPLE 4: Businesses should respect the interests of and be responsive to all its stakeholders

Essential Indicators

1. Describe the processes for identifying key stakeholder groups of the entity.

2. List stakeholder groups identified as key for your entity and the frequency of engagement with each stakeholder group.

PRINCIPLE 5 Businesses should respect and promote human rights

Essential Indicators

3. Details of remuneration / salary / wages, in the following format:

4. Do you have a focal point (Individual / Committee) responsible for addressing human rights impacts or issues caused or contributed to by the business? (Yes / No)

5. Describe the internal mechanisms in place to redress grievances related to human rights issues.

6. Number of Complaints on the following made by employees and workers:

7. Complaints filed under Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act 2013, in the following format:

8. Mechanisms to prevent adverse consequences to the complainant in discrimination and harassment cases.

9. Do human rights requirements form part of your business agreements and contracts? (Yes/No)

10. Assessments for the year:

11. Provide details of any corrective actions taken or underway to address significant risks / concerns arising from the assessments at Question 10 above.

PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

Essential Indicators

3. Provide details of the following disclosures related to water, in the following format:

4. Provide the following details related to water discharged:

5. Has the entity implemented a mechanism for Zero Liquid Discharge? If yes, provide details of its coverage and implementation.

6. Please provide details of air emissions (other than GHG emissions) by the entity, in the following format:

9. Provide details related to waste management by the entity, in the following format:

PRINCIPLE 7 Businesses, when engaging in influencing public and regulatory policy, should do so in a manner that is responsible and transparent

Essential Indicators

Name of authority

Corrective action taken

PRINCIPLE 8 Businesses should promote inclusive growth and equitable development

Ambuja Cements Ltd. Environmental & Social Information 2025