J.K. CEMENT LTD - Annual Report 2025

SHAM

BHU

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Digitally signed by SHAMBHU SINGH Date: 2025.06.26 20:25:03 +05'30'

JK Cement Limited

Integrated Annual Report 2025

ANNEXURE-D

Business Responsibility & Sustainability Report

SECTION A: GENERAL DISCLOSURES

I. Details of the listed entity

TION A: GENERAL DISCLOSURES Details of the listed entity
1. Corporate Identity Number (CIN) of the Listed Entity	L17229UP1994PLC017199
2. Name of the Listed Entity	JK Cement Limited (JKCL)
3. Year of incorporation	24-Nov-1994
4. Registered ofce address	Kamla Tower, Kanpur – 208001, Uttar Pradesh, India
5. Corporate address	Prism Tower, Ninaniya Estate, Gwal Pahari, Gurugram - 122102, Haryana
6. E-mail	[email protected]
7. Telephone	0124-6919000
8. Website	https://www.jkcement.com/
9. Financial year for which reporting is being done	FY 2024-25
10. Name of the Stock Exchange(s) where shares are listed	1. BSE Limited (BSE) 2. National Stock Exchange of India Limited (NSE)
11. Paid-up Capital	H77.27 Cr
12. Name and contact details (telephone, email address) of the person who may be contacted in case of any queries on the BRSR report	Mr. Shambhu Singh Company Secretary +91-512-2371478-81 [email protected]
13. Reporting boundary - Are the disclosures under this report made on a standalone basis (i.e. only for the entity) or on a consolidated basis (i.e. for the entity and all the entities which form a part of its consolidated fnancial statements, taken together).	Disclosures under this report are made on standalone basis for JK Cement Limited
14. Name of assurance provider	TUV India Private Limited
15. Type of assurance obtained	Reasonable assurance on BRSR core Indicators while Limited Assurance on remaining BRSR indicators

II. Products/services

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

S. No. Description of Main Activity	Description of Business Activity	% of Turnover of the entity	% of Turnover of the entity
1 Manufacturing	Cement and cement related products	100
Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): S. No. Product/Service NIC Code 1 Grey Cement 3242 2 White Cement & Wall Putty (including VAP) 3242, 3244, 23949
S. No. Product/Service		NIC Code	% of total Turnover contributed
1 Grey Cement		3242	81
2 White Cement & Wall Putty (including VAP)		3242, 3244, 23949	19

17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover):

III. Operations

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

Location	Number of plants	Number of ofces	Total
National	13	51	64

b. What is the contribution of exports as a percentage of the total turnover of the entity? Negligible
c. A brief on types of customers
JKCL caters to the demands and needs of various institutional/commercial customers, individual house builders, government bodies for infrastructure projects.

IV. Employees

20. Details as at the end of Financial Year (FY 2024-25):

a. Employees and workers (including differently abled):

S. No. Particulars	Total (A)	Male	Male	Female	Female
		No. (B)	% (B / A)	No. (C)	% (C / A)
EMPLOYEES
1 Permanent (D)	4772	4572	95.8	200	4.2
2 Other than Permanent (E)	1617	1584	98.0	33	2.0
3 Total Employees (D+E)	6389	6156	96.4	233	3.6
WORKERS
4 Permanent (F)	82	82	100	0	0
5 Other than Permanent (G)	5321	5275	99.1	46	0.9
6 Total workers (F+G)	5403	5357	99.1	46	0.9
Diferently abled Employees and workers:
S. No. Particulars	Total (A)	Male		Female
		No. (B)	% (B / A)	No. (C)	% (C / A)
DIFFERENTLY ABLED EMPLOYEES
1 Permanent (D)	9	9	100	0	0
2 Other than Permanent (E)	0	0	0	0	0
3 Total diferently abled employees (D+E)	9	9	100	0	0
DIFFERENTLY ABLED WORKERS
4 Permanent (F)	0	0	0	0	0
5 Other than permanent (G)	0	0	0	0	0
6 Total diferently abled workers (F + G)	0	0	0	0	0
Participation/Inclusion/Representation of w		omen
			Total (A)	No. and percentage of Females
				No. (B)	% (B / A)
Board of Directors			14	3	21.4
Key Management Personnel			4	0	0

19. Markets served by the entity:

a. Number of locations

Markets served by the entity: Number of locations
Locations	Number
National (No. of States)- Grey Cement	22
National (No. of States)- White Cement	Pan India

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JK Cement Limited

Integrated Annual Report 2025

Business Responsibility & Sustainability Report

22. Turnover rate for permanent employees and workers

(Disclose trends for the past 3 years)

	FY 2024-25 (Turnover rate in current FY)	FY 2024-25 (Turnover rate in current FY)	FY 2024-25 (Turnover rate in current FY)	FY 2023-24 (Turnover rate in previous FY)	FY 2023-24 (Turnover rate in previous FY)	FY 2023-24 (Turnover rate in previous FY)	FY 2022-23 (Turnover rate in the year prior to the previous FY)	FY 2022-23 (Turnover rate in the year prior to the previous FY)	FY 2022-23 (Turnover rate in the year prior to the previous FY)
	Male	Female	Total	Male	Female	Total	Male	Female	Total
Permanent Employees	23.3%	28%	23.5%	21.5%	26%	21.63%	19.2%	0.8%	20%
Permanent Workers	20.7%	0%	20.7%	11%	NA	11%	9%	0	9%

Note: No female permanent workers for FY24-25.

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

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

S. No. Name of the holding / subsidiary / associate companies / joint ventures (A)	Indicate whether holding/ Subsidiary/ Associate/ Joint Venture	% of shares held by listed entity	Does the entity indicated at column A, participate in the Business Responsibility initiatives of the listed entity? (Yes/No)
1 JK Cement (Fujairah) FZC	Wholly Owned Subsidiary	100	No
2 JK Cement Works (Fujairah) FZC	Step-Down Subsidiary	90	No
3 JK White Cement (Africa) Limited	Step-Down Subsidiary	100	No
4 JK Maxx Paints Limited (formerly known as JK Paints and Coatings Limited)	Wholly Owned Subsidiary	100	No
5 Toshali Cements Pvt. limited	Wholly Owned Subsidiary	100	No

VI. CSR Details

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

(ii) Turnover (in I ) (FY 24-25): I 11,093 Cr.
(iii) Net worth (in I ) (FY 24-25): I 6,065 Cr.

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:

Stakeholder group from whom complaint is received	Grievance Redressal Mechanism in Place (Yes/No) (If Yes, then provide web-link for grievance redress policy)	FY 2024-25 (Current Financial Year)	FY 2024-25 (Current Financial Year)	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)	FY 2023-24 (Previous Financial Year)	FY 2023-24 (Previous Financial Year)
		No. of complaints fled during the year	No. of complaints pending resolution at close of the year	Remarks	No. of complaints fled during the year	No. of complaints pending resolution at close of the year	Remarks
Communities	Yes	0	0	NA	0	0	NA
Investors (other than shareholders)	Yes	0	0	NA	0	0	NA
Shareholders	Yes	4	0	NA	10	0	NA
Employees and workers	Yes	0	0	NA	0	0	NA
Customers	Yes	1625	26	NA	1369	27	NA
Value Chain Partners	Yes			NA	0	0	NA
Other (please specify)	_	NA	NA	NA	NA	NA	NA

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

S. No. Material issue identifed	Indicate whether risk or opportunity (R/O)	Rationale for identifying the risk / opportunity	In case of risk, approach to adapt or mitigate	Financial implications of the risk or opportunity (Indicate positive or negative implications)
Environment
1 Waste Management	Opportunity	Efective waste management ofers opportunities for resource recovery and reuse. Utilising waste materials as alternative fuels or raw materials can reduce reliance on virgin resources and minimise disposal costs, aligning with circular economy principles.		Positive
2 Climate Change	Risk and Opportunity	Risk: Physical impacts (extreme weather), transition risks (carbon pricing, market shifts), supply chain disruptions. Opportunity: Cost savings (efciency), new markets (low-carbon products), enhanced reputation, investor appeal.	Climate scenario analysis; Investing in climate-resilient operations and supply chains; Developing low-carbon products/ services; Setting emission reduction targets; Energy efciency measures	Positive
Social
1 Occupational Health & Safety	Risk	Prioritising a safe and healthy work environment is crucial for ensuring workforce well-being, productivity, and attracting talent, while also fulflling the company’s ethical and social responsibilities. Failure to adequately address OHS issues can lead to signifcant reputational damage, fnancial burdens from accidents and liabilities, and failure to meet the growing expectations of stakeholders.	Implementing robust safety management systems (e.g., ISO 45001); Regular safety training & audits; Providing adequate PPE; Hazard identifcation & risk assessment; Promoting strong safety culture.	Negative
2 Employee Management and Labor Relations	Opportunity	Efective employee management, encompassing fair compensation, benefts, training, development, and a positive work environment, is crucial for attracting, retaining, and motivating a skilled workforce. Strong labor relations, characterised by open communication, mutual respect, and constructive dialogue with employees and labor unions, are essential for preventing disputes, ensuring smooth operations, and fostering a stable and productive work environment.		Positive
Governance
1 Corporate Governance and Ethics	Risk and Opportunity	Strong corporate governance provides the framework for ensuring responsible decision-making, protecting the interests of all stakeholders (shareholders, employees, customers, communities, etc.), and promoting operational efciency.	Ensuring board independence/ expertise; Implementing ethical codes & whistle blower policies; Robust internal controls & audits; Transparent reporting; Efective risk management; Shareholder engagement.	Positive

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50 Years of Nation Building

JK Cement Limited

Integrated Annual Report 2025

Business Responsibility & Sustainability Report

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 Principles and Core Elements.

adopting the NGRBC Principles and Core Elements.
Disclosure Questions P1	P2	P3	P4	P5 P6	P7	P8	P9
Policy and management processes
1 a) Whether your entity’s policy/policies cover each principle and its core elements of the NGRBCs. (Yes/No) Yes	Yes	Yes	Yes	Yes Yes	Yes	Yes	Yes
b) Has the policy been approved by the Board? (Yes/No) Yes	Yes	Yes	Yes	Yes Yes	Yes	Yes	Yes
c) Web Link of the Policies, if available

2 Whether the entity has translated the policy into procedures. (Yes / No) Yes	Yes	Yes	Yes	Yes Yes	Yes	Yes	Yes
3 Do the enlisted policies extend to your value chain partners? (Yes/No) Yes	Yes	Yes	Yes	Yes Yes	Yes	Yes	Yes

All our policies are aligned with internationally recognised standards such as ISO 9001:2015, ISO 14001:2015, ISO 45001:2018, ISO 50001:2018 and ISO 27001:2022.
5 Absolute Gross GHG Scope-1 & 2 Target 2030: 532 kg CO2/t cementitious Specific commitments, goals and targets set material (SBTi)
by the entity with defined timelines, if any.
Net GHG Scope-1 Target 2030: 465 kg CO2/t cementitious material (GCCA), Green Power Mix Target 2030: 75% Water positivity: 5X (Times) by 2030 Diversity and inclusion: 5% women by 2030 Training: 20 hours training per employee by 2030 For further details, refer Integrated Annual Report FY 2025
6 Absolute Gross GHG Scope-1 & 2: 565 kg CO2/t cementitious material (SBTi) Performance of the entity against the specific commitments, goals and targets along-with Net GHG Scope-1 Target 2030: 517 kg CO2/t cementitious material (GCCA), reasons in case the same are not met. Green Power Mix Target 2030: 51% Water positivity: 4.7 X (Times) Diversity and inclusion: 4.2% women Training: 20.5 hours training per employee For further details, Refer Integrated Annual Report FY 2025

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	Indicate whether review was undertaken by Director / Committee of the Board/ Any other Committee	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		Board Committees		Annually
Compliance with statutory requirements of relevance to the principles, and, rectifcation of any non-compliances		Board Committees		Quarterly

Has the entity carried out independent assessment/ evaluation of the working of its policies by an external agency? (Yes/No). If yes, provide the name of the agency.		P1 P2 P3 P4		P5 P6 P7 P8 P9
		Yes, checks and balances are in place for ensuring strict compliance to various company policies and practices, through proper ISO external & Internal audits. Name of Agency- LRQA
If answer to question (1) above is “No” i.e. not all Principles are covered by a policy, reasons to be stated: Questions P 1 P 2 P 3 P 4 P 5 P 6 P 7 P 8 P 9 The entity does not consider the Principles material to its business (Yes/No) NA The entity is not at a stage where it is in a position to formulate and implement the policies on specifed principles (Yes/No) The entity does not have the fnancial or/human and technical resources available for the task (Yes/No) It is planned to be done in the next fnancial year (Yes/No) Any other reason (please specify)
Questions			P 1 P 2 P 3 P 4 P 5 P 6 P 7 P 8 P 9
The entity does not consider the Principles material to its business (Yes/No)			NA
The entity is not at a stage where it is in a position to formulate and implement the policies on specifed principles (Yes/No)
The entity does not have the fnancial or/human and technical resources available for the task (Yes/No)
It is planned to be done in the next fnancial year (Yes/No)
Any other reason (please specify)

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

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.

Governance, leadership and oversight

7 Statement by director responsible for the business responsibility report, highlighting ESG related challenges, targets and achievements (listed entity has flexibility regarding the placement of this disclosure) Refer Jt. Managing Director and CEO’s message in the IAR 2024-25

8 Details of the highest authority responsible for implementation and oversight of the Business Responsibility policy(ies).	Name: Mr. Madhavkrishna Singhania Designation: Joint Managing Director and CEO Telephone Number: +91-512-2371478-81	Name: Mr. Madhavkrishna Singhania Designation: Joint Managing Director and CEO Telephone Number: +91-512-2371478-81
9 Does the entity have a specifed Committee of the Board/Director responsible for decision making on sustainability related issues? (Yes / No). If yes, provide details.	Yes. CSR & Sustainability Committee
	S. No. Name of the Director	Status
	1 Mrs. Deepa Gopalan Wadhwa	Independent, Non-Executive (Chairperson)
	2 Mr. Mudit Aggarwal	Independent, Non-Executive
	3 Mr. Madhavkrishna Singhania	Non-Independent, Executive
	4 Ms. Praveen Mahajan	Independent, Non-Executive
	5 Mr. Ashok Kumar Sharma	Independent, Non-Executive

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

Essential Indicators

Percentage coverage by training and awareness programmes on any of the principles during the financial year:


Segment	Total number of training and awareness programmes held	Topics / principles covered under the training and its impact	%age of persons in respective category covered by the awareness programmes
Board of Directors	4	During the year, the various updates on business, regulatory compliances, ESG, climate change, PoSH, SDGs, data security and privacy, BRSR Principles etc were discussed for business alignment	100
Key Managerial Personnel	4	Code of Conduct, PoSH, regulatory compliances, ESG, climate change, SDGs, data security and privacy	100
Employees other than BoD and KMPs	231	Basic First Aid, Code of Conduct, PoSH, Basic Road Trafc Rules, Electrical Safety, Uses of machines, Hazards Awareness, PF, ESIC, ESG, Climate Change	100
Workers	2869	Safetyinduction,job specifc safetyat workplace	100

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Integrated Annual Report 2025

Business Responsibility & Sustainability Report

Details of fines / penalties /punishment/ award/ compounding fees/ settlement amount paid in proceedings (by the entity or by directors / KMPs) with regulators/ law enforcement agencies/ judicial institutions, in the financial year, in the following format (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 the entity’s website):

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

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

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
NA	NA

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.

JK Cement is committed to conducting its business ethically and with the utmost integrity. Anti-corruption or anti-bribery policy applies to all Directors, Key Managerial Personnel, Officers, Employees, and Third Parties working with JK Cement (collectively referred to as “Employees and Third Parties”). It extends to all units and offices of JK Cement, its subsidiaries, and any other entities operating under its umbrella. The policy can be accessed at https://www.jkcement.com/frontTheme/pdf/Code-of-Conduct-Policy-15-12-22.pdf

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

following format:
	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Number of days of accounts payables	64	51

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:

Parameter	Metrics	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Concentration of Purchases	a. Purchases from trading houses as % of total purchases	0	0
	b. Number of trading houses where purchases are made from	0	0
	c. Purchases from top 10 trading houses as % of total purchases from trading houses	0	0
Concentration of Sales	a. Sales to dealers / distributors as % of total sales (H)	71%	66.34%
	b. Number of dealers / distributors to whom sales are made	11576	11786
	c. Sales to top 10 dealers / distributors as % of total sales to dealers / distributors	5%	3%
Share of RPTs in	a. Purchases (Purchases with related parties / Total Purchases)	8%	4%
	b. Sales (Sales related parties / Total Sales)	0.01%	0.01%
	c. Loans & advances (Loans & advances given to related parties /Total loans & advances)	0.86%	0.05%
	d. Investments (Investments in related parties / Total Investments made)	7%	13%

Leadership Indicators

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

enforcement agency for the charges of bribery/ corruption:	enforcement agency for the charges of bribery/ corruption:	enforcement agency for the charges of bribery/ corruption:
			FY 2024-25 (Current Financial Year)		FY 2023-24 (Previous Financial Year)
Directors				0	0
KMPs				0	0
Employees				0	0
Workers				0	0
Details of complaints with regard to confict of interest:
	FY 2024-25 (Current Financial Year)			FY 2023-24 (Previous Financial Year)
	Number	Remarks		Number		Remarks
Number of complaints received in relation to issues of Confict of Interest of the Directors	0	NA		0		NA
Number of complaints received in relation to issues of Confict of Interest of the KMPs	0	NA		0		NA

Details of complaints with regard to conflict of interest:
Awareness programmes conducted for value chain partners on any of the principles during the financial year:

Total number of awareness programmes held	Topics / principles covered under the training	% Age of value chain partners covered (by value of business done with such partners) under the awareness programmes
3	ESG, Ethics, Human Rights, Governance, Climate Change, health & safety	16%

Does the entity have processes in place to avoid/ manage conflict of interests involving members of the Board? (Yes/No) If Yes, provide details of the same.

Yes, the Company has the code of conduct for the Board and senior management pursuant to Regulation 17(5) (a) of SEBI Listing Regulations; as well as for the employees of the Company and its subsidiaries. Our Code of Conduct for Directors and Senior Management outlines the guiding business principles for the Company’s leadership. This Code emphasises the responsibility of all Directors and Senior Management to avoid any ‘conflicts of interest’ with JK Cement. We have an Audit Committee represented by Independent Directors who approves the Related Party Transactions. Hence conflict of interest if any is not possible. Refer to the Corporate Governance Section of the Annual Integrated Report 2025 for more details.

Web link for Code of Conduct for Directors and Senior Management- https://www.jkcement.com/wp-content/ uploads/2023/10/Code-of-Ethics-and-Business-Conduct-Policy.pdf

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Integrated Annual Report 2025

Business Responsibility & Sustainability Report

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

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

	Current Financial Year (FY 2024-25)	Previous Financial Year (FY 2023-24)	Details of improvements in Environmental and social impacts
R&D	0.1%	0.2%	Development of green products (Composite cement) that lead to the minimisation of emissions
Capex	0%	18.83%	_

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

JK Cement is deeply committed to sustainable sourcing, embedding this principle throughout our supply chain through a multi-faceted approach. Our well-defined ESG policy serves as the overarching framework, outlining our expectations for environmental, social, and governance responsibility in all our business dealings, including procurement. Complementing this, our Code of Conduct for Suppliers explicitly articulates the specific sustainability standards we require our partners to uphold, encompassing environmental stewardship, ethical labor practices, respect for human rights, and responsible business conduct. Crucially, we have implemented an integrated system that mandates adherence to these ESG guidelines as a fundamental condition for any supplier wishing to engage with JK Cement. Web linkhttps://www.jkcement.com/frontTheme/pdf/Supply-Chain-Sustainability-and-Suppliers-Code-of-Conductof-JK-Cement.pdf

b. If yes, what percentage of inputs were sourced sustainably?
- JKCL ensures sustainable sourcing right from the start by onboarding all new suppliers based on stringent ESG parameters. This commitment to sustainability and responsible business practices is clear in their systematic and thorough supplier evaluation and approval process.
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.
(a) Plastics (including packaging):
- Extended Producer Responsibility (EPR): JKCL, like any other producers or brand owners utilizing plastic packaging, are obligated under the Extended Producer Responsibility (EPR) framework within the Plastic Waste Management (PWM) Rules, 2016, and its subsequent amendments. We have executed long term MOU with MSW authorities for long-term supply of Plastic waste for incineration in our Kilns. We are 6 times plastic negative.
- Minimising Plastic Use: We continuously explore opportunities to reduce the amount of plastic used in our packaging and transition to more sustainable alternatives where feasible.
- Awareness and Channeling: We strive to educate our employees, colony members and end-users about the importance of proper segregation and channelling of plastic waste to authorised recyclers.

(b) E-waste:

Responsible Disposal: As a responsible company, we ensure that any e-waste generated within our facilities (IT equipment, electronic devices, etc.) is handled and disposed of through authorised e-waste recyclers. These recyclers follow environmentally sound practices for dismantling, material recovery, and safe disposal of hazardous components.
(c) Hazardous waste:
- Strict Management and Disposal: Hazardous waste generated from our manufacturing processes (e.g. used oil, Waste Oil & Cotton waste etc.) is managed with utmost care and in strict compliance with applicable regulations.
- Waste Minimisation: We continuously strive to minimise the generation of hazardous waste through process optimisation and the adoption of cleaner technologies.
Whether Extended Producer Responsibility (EPR) is applicable to the entity’s activities (Yes / No). If yes, whether the waste 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.

JK Cement is actively addressing Extended Producer Responsibility (EPR) for the waste generated from our activities, particularly concerning plastic packaging. Our approach is in line with the EPR plans submitted to the relevant Pollution Control Boards. We have signed agreements with several Municipal Corporations to collect, sort and pre-process Refuse-derived Fuel (RDF) and Municipal Solid Waste (MSW) before they are repurposed in our cement kilns.

Leadership Indicators

Has the entity conducted Life Cycle Perspective / Assessments (LCA) for any of its products (for manufacturing industry) or for its services (for service industry)? If yes, provide details in the following format?

NIC Code	Name of Product / Service	% of total Turnover contributed	Boundary for which the Life Cycle Perspective / Assessment was conducted	Whether conducted by independent external agency (Yes/No) Results communicated in public domain (Yes/No) If yes, provide the web-link.
3242	PPC, PPPC, OPC, PSC	81	Grey Cement Business	Yes https://www.jkcement. com/wp-content/ uploads/2024/06/JK- Cement-FR2024.pdf

JKCL conducted a Life Cycle Assessment (LCA) study using ISO 14040/44 standards for various products at our Nimbahera, Mangrol and Muddapur plants. For further details, refer to Natural Capital in the Annual Integrated Report 2025.

If there are any significant social or environmental concerns and/or risks arising from production or disposal of your products / services, as identified in the Life Cycle Perspective / Assessments (LCA) or through any other means, briefly describe the same along-with action taken to mitigate the same.

Blended cement demonstrates the lowest environmental impact due to its reduced carbon footprint while simultaneously offering enhanced durability. Recognising these benefits and the superior quality of blended cement, we are strategically focusing our production and sales efforts on this product line. Furthermore, we are dedicated to optimising its cost structure to ensure it remains an economically viable option for our valued customers.

Percentage of recycled or reused input material to total material (by value) used in production (for manufacturing industry) or providing services (for service industry).

manufacturing industry) or providing services (for service industry).
Indicate input material	Recycled or re-used input material to total material
	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Slag	0.8%	1%
Fly ash	19.7%	22%

Employee Awareness: We conduct awareness programs for our employees on the proper handling and disposal of e-waste.

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Business Responsibility & Sustainability Report

4. Of the products and packaging reclaimed at end of life of products, amount (in metric tonnes) reused, recycled, and safely disposed, as per the following format:

	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
	Re-Used Recycled Safely Disposed	Re-Used Recycled Safely Disposed
Plastics (including packaging)	In FY 2024-25, JKCL co-processed ~6 times the amount of plastic waste introduced into the environment by us through plastic packaging bags of our cement. We have successfully co- processed 165 kilo tonnes of plastic waste as Alternative Fuel and Raw material (AFR).	In FY 2023-24, JKCL co-processed 7 times the amount of plastic waste introduced into the environment by us through plastic packaging bags of our cement. We have successfully co-processed 181.69 kilo tonnes of plastic waste as Alternative Fuel and Raw material (AFR).
E-waste Hazardous waste Othr at	JKCL doesn’t produce any e-waste or hazardous waste in its products. However, waste generated within the plant operations is sent to authorised third party recyclers as per the land of rules.

Reclaimed products and their packaging materials (as percentage of products sold) for each product category.

Reclaimed products and their packaging materials as % of total Indicate product category products sold in respective category

Not Applicable, as we produce cement which is used as concrete in the construction projects and is not subject to reclamation

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

					% of employees covered by	% of employees covered by	% of employees covered by
Category	Total (A)	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	4572	4572	100	4572	100	NA	NA	4572	100	4572	100
Female	200	200	100	200	100	200	100	0	0	200	100
Total	4772	4772	100	4772	100	200	100	4572	100	4772	100
Other than Permanent employees
Male	1584	1584	100	1584	100	NA	NA	NA	NA	1584	100
Female	33	33	100	33	100	33	100	NA	NA	33	100
Total	1617	1617	100	1617	100	33	100	NA	NA	1617	100

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


					% of workers covered by
Category	Total (A)	Health insurance		Accident i	nsurance	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	82	82	100	82	100	NA	NA	0	0	82	100
Female	0	0	0	0	0	0	0	0	0	0	0
Total	82	82	100	82	100	NA	NA	0	0	82	100
Other than Permanent workers
Male	5275	5275	100	5275	100	NA	NA	0	0	5275	100
Female	46	46	100	46	100	46	100	0	0	46	100
Total	5321	5321	100	5321	100	46	100	0	0	5321	100

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

than permanent) in the following format –
	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Cost incurred on well-being measures as a % of total revenue of the company	0.24	0.11

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

Benefts	FY 2024-25 (Current Financial Year)	FY 2024-25 (Current Financial Year)	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year) No. of employees covered as a % of total employees No. of workers covered as a % of total workers Deducted and deposited with the authority (Y/N/N.A.) 100 100 Y 100 100 Y 100 100 Y NA NA NA	FY 2023-24 (Previous Financial Year) No. of employees covered as a % of total employees No. of workers covered as a % of total workers Deducted and deposited with the authority (Y/N/N.A.) 100 100 Y 100 100 Y 100 100 Y NA NA NA
	No. of employees covered as a % of total employees	No. of workers covered as a % of total workers	Deducted and deposited with the authority (Y/N/N.A.)	No. of workers covered as a % of total workers	Deducted and deposited with the authority (Y/N/N.A.)
PF	100	100	Y	100	Y
Gratuity	100	100	Y	100	Y
ESI	100	100	Y	100	Y
Others – please specify	NA	NA	NA	NA	NA

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, JK Cement is committed to ensuring accessibility of its premises/offices for differently-abled employees and workers, aligning with the requirements of the Rights of Persons with Disabilities Act, 2016. We have undertaken infrastructural audits and implemented several changes, including Braille markings, accessible washrooms, designated parking, and wheelchair availability. These steps reflect our ongoing efforts to create a more inclusive and accessible work environment for all.

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.
JK Cement is committed to being an equal opportunity employer and ensuring an inclusive workplace for all, which aligns with the spirit and principles of the Rights of Persons with Disabilities Act, 2016. Kindly refer

Code-of-Conduct-Policy-15-12-22.pdf (jkcement.com)

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

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

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	Yes
Other than Permanent Workers	Yes
Permanent Employees	Yes
Other than Permanent Employees	Yes

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JK Cement has a robust Grievance Redressal Process designed to address employee concerns promptly, fairly, and transparently. This framework features a clear escalation matrix with defined timelines and intervention levels for both HR-related and managerial/organisational issues. Employees are encouraged to raise grievances concerning policies, working conditions, payroll, health and safety, performance appraisals, interpersonal conflicts, and other matters detailed in the process documentation. If resolution extends beyond the defined timeframe, the employee will receive written or verbal communication. Dissatisfied employees can escalate their grievance within the matrix. Confidentiality, non-retaliation, and employee protection are integral to this process, which also allows bypassing hierarchical levels when the grievance involves a reporting manager. Further details can be found in the Human Capital section of the Integrated Annual Report 2024-25.

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

	FY 2024-25 (Current Financial Year)	FY 2024-25 (Current Financial Year)	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)	FY 2023-24 (Previous Financial Year)	FY 2023-24 (Previous Financial Year)
	Total employees/ workers in respective category (A)	No. of employees / workers in respective category, who are part of association(s) or Union (B)	% (B / A)	Total employees/ workers in respective category (C) 4097 3957 140 99 99 0	No. of employees/ workers in respective category, who are part of association(s) or Union (D)	% (D / C)
Total Permanent Employees	4772	0	0		0	0
Male	4552	0	0		0	0
Female	200	0	0		0	0
Total Permanent Workers	82	82	100		99	100
Male	82	82	100		99	100
Female	0	0	0		0	0

8. Details of training given to employees and workers:

Category		FY 2024-25	(Current Financial Year)	(Current Financial Year)	(Current Financial Year)	F	Y 2023-24 (Previous Financial Year)	Y 2023-24 (Previous Financial Year)	Y 2023-24 (Previous Financial Year)	Y 2023-24 (Previous Financial Year)
	Total (A)	On Health meas	and safety ures	On Skill Upgradation		Total (D)	On Health mea	and safety sures	On Skill upgradation
		No. (B)	% (B / A)	No. (C)	% (C / A)		No. (E)	% (E / D)	No. (F)	% (F / D)
Employees
Male	6156	6156	100	4333	70	6031	6031	100	1443	24
Female	233	233	100	205	88	175	175	100	108	62
Total	6389	6389	100	4538	71	6206	6206	100	1551	25
Workers
Male	5357	5357	100	3358	62	4544	4544	100	227	5
Female	46	46	100	2	4	34	34	100	2	5
Total	5403	5403	100	3360	62	4578	4578	100	229	5

Details of performance and career development reviews of employees and workers:

Category	FY 2024-25 (Current Financial Year)	FY 2024-25 (Current Financial Year)	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)	FY 2023-24 (Previous Financial Year)	FY 2023-24 (Previous Financial Year)
	Total (A)	No. (B)	% (B / A)	Total (C)	No. (D)	% (D / C)
Employees
Male	6156	6156	100	6031	6031	100
Female	233	233	100	175	175	100
Total	6389	6389	100	6206	6206	100
Workers
Male	5357	5357	100	4544	4544	100
Female	46	46	100	34	34	100
Total	5403	5403	100	4578	4578	100

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, JKCL has implemented a comprehensive occupational health and safety management system that covers all of its manufacturing plants and offices.

b) What are the processes used to identify work-related hazards and assess risks on a routine and non-routine basis by the entity?

JKCL employs a robust Hazard Identification and Risk Assessment (HIRA) system. Standard operating procedures are in place to ensure health and safety across all manufacturing sites and offices. To minimise risks, comprehensive health and safety training programs are conducted for all workers, educating them on best practices. Furthermore, all of JKCL’s sites are certified to ISO 45001:2018.

c) Whether you have processes for workers to report the work-related hazards and to remove themselves from such risks. (Y/N)

Yes, JKCL has established procedures that enable employees and workers to promptly report near misses and unsafe conditions to the safety team through both online and offline channels, including the Surksha Portal. In the event of an injury or fatality, reports can also be submitted through these channels. Any reported unsafe incident is immediately communicated to relevant department heads and the safety team. Thorough investigations are conducted for all reported incidents and near misses, and appropriate corrective actions are implemented. The progress of these corrective actions and prevention plans is regularly reviewed and discussed during safety committee meetings.

d) Do the employees/ workers of the entity have access to non-occupational medical and healthcare services? (Yes/ No)

Yes, all employees and workers at JKCL have access to non-occupational medical and healthcare services.

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

Safety Incident/Number	Category*	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Lost Time Injury Frequency Rate (LTIFR) (per one million- person hours worked)	Employees	0	0
	Workers	0.09	0.19
Total recordable work-related injuries	Employees	0	0
	Workers	2	4
Number of fatalities	Employees	0	0
	Workers	0	0
High consequence work-related injury or ill-health (excluding fatalities)	Employees	0	0
	Workers	0	2

*Including in the contract workforce and excluding third party

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

The Health and Safety team is dedicated to ensuring the safety and occupational health of employees consistently. We maintain the overall effectiveness of our safety and occupational health management system through the implementation of various measures, including establishing standards and procedures, conducting safety observations and audits, providing training and building capabilities, investigating incidents, managing contractor safety, addressing occupational health concerns, ensuring logistics safety, promoting project safety, enforcing fire safety protocols, maintaining workplace safety standards, enhancing driver safety practices, and prioritising social safety initiatives.

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

	FY 2024-25 (Current Financial Year)	FY 2024-25 (Current Financial Year)	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)	FY 2023-24 (Previous Financial Year)	FY 2023-24 (Previous Financial Year)
	Filed during the year	Pending resolution at the end of year	Remarks	Filed during the year	Pending resolution at the end of year	Remarks
Working Conditions	0	0	-	128	6	NA
Health & Safety	0	0	-

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14. Assessments for the year:

Assessments for the year:
	% of your plants and ofces that were assessed (by entity or statutory authorities or third parties)
Health and safety practices	100
Working Conditions	100

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. Our commitment to fostering a safe and healthy working environment remains paramount, building upon the robust foundation established through comprehensive safety measures and proactive initiatives to address safety-related incidents which mitigate significant risks onsite. To this end, a critical hazard related to hand amputation in the packer’s rotating machine has been mitigated by installing a safety mat that immediately stops the packer’s rotation when an operator steps out, preventing further injury. Further development of a dedicated Safety Park provide extensive internal and external Safety Training programs for employees and workers which underscore our unwavering commitment to maintain a proactive and robust safety culture, ensuring the wellbeing of all employees and fostering a secure working environment at JKCL.

Leadership Indicators

Does the entity extend any life insurance or any compensatory package in the event of death of (A) Employees (Y/N) (B) Workers (Y/N).

Employee Yes /Worker Yes

Provide the measures undertaken by the entity to ensure that statutory dues have been deducted and deposited by the value chain partners.
All contracts entered into with value chain partners explicitly outline their obligations and general conditions regarding compliance with all applicable statutory dues. This includes, but is not limited to, Provident Fund (PF) contributions, gratuity payments, adherence to minimum wage laws, Employees’ State Insurance (ESI) contributions, and any other relevant labor laws and social security regulations. The contracts contain specific clauses that clearly mandate the value chain partners’ responsibility for the accurate deduction of statutory dues from their employees’ wages and their timely deposit with the appropriate government authorities.
Provide the number of employees / workers having suffered high consequence work related injury / ill-health / fatalities (as reported in Q11 of Essential Indicators above), who have been rehabilitated and placed in suitable employment or whose family members have been placed in suitable employment:

	Total no. of afected employees/ workers	Total no. of afected employees/ workers	No. of employees/workers that are rehabilitated and placed in suitable employment or whose family members have been placed in suitable employment	No. of employees/workers that are rehabilitated and placed in suitable employment or whose family members have been placed in suitable employment
	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Employees	0	0	0	0
Workers	0	0	0	0

Does the entity provide transition assistance programs to facilitate continued employability and the management of career endings resulting from retirement or termination of employment? (Yes/ No)
Yes, we provide Transfer of House holding support and we also reimburse the movement cost of the employee and family.
Details on assessment of value chain partners:

and family. Details on assessment of value chain partners:
	% of value chain partners (by value of business done with such partners) that were assessed
Health and safety practices	100
Working Conditions	100

Provide details of any corrective actions taken or underway to address significant risks / concerns arising from assessments of health and safety practices and working conditions of value chain partners.
JK Cement is deeply committed to promoting health and safety throughout its value chain, recognising that the well-being of workers at our partners’ facilities is integral to our overall sustainability ethos. To address potential risks and concerns related to health and safety practices and working conditions, we employ a multi-faceted approach. This begins with thorough risk assessments and due diligence processes to identify significant areas needing attention within our value chain. We then engage proactively with our partners, clearly communicating our expectations and emphasising the importance of adhering to robust health and safety standards that align with our own stringent policies and relevant regulatory frameworks.

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

Describe the processes for identifying key stakeholder groups of the entity.
We highly prioritise our interactions with stakeholders, engaging with them regularly to comprehend their expectations and concerns. JK Cement has a structured Materiality Assessment process to identify key stakeholder groups and take their input in identifying material issues. We identified both internal and external stakeholders based on their capacity to impact or influence the organisation.
External stakeholders- Shareholders, Dealers, Customers, Government, Regulatory & Statutory bodies, Media, Local communities
Internal stakeholders- Employees
List stakeholder groups identified as key for your entity and the frequency of engagement with each stakeholder group.

Stakeholder group	Whether identifed as Vulnerable & Marginalised Group (Yes/No)	Channels of Communications (Email, SMS, Newspaper, Pamphlets, Advertisements. Community meeting, Notice board, Website), Others	Frequency of engagement (Annually/ Half yearly/ Quarterly / others – please specify)	Purpose and Scope of engagement including key topic and concerns raised during such engagement
Employee	No	• Training programmes, Events, Seminars, Workshops • Awards – Plant level Recognition programmes • Surveys, Employee centric applications	Periodically	• Career growth and progression • Performance management • Employee motivation • Team Building • Discussion and issue resolution • Prevention from accidents and health hazards
Shareholders	No	• Investor Presentation and Investor calls on quarter basis & meeting in person or virtual with Investors • Annual General Meeting • Annual Report • Shareholder meetings • Sustainability report • Grievance redressal mechanism	Periodically	• Timely dividend payments • Transparency in reporting • Company’s fnancial performance • Share strategic insights, new projects, changes in ESG performance
Dealers	No	• Emails • Annual Dealer Meets • Dealer surveys	Periodically	• Product benefts and features • Product quality and feedback • Building relationships and trust • New product development • Feedback related to market to streamline operations, services and build better products
Customer	No	• Email, • Newspaper, • SMS, • Pamphlets, • Websites • Advertisements. • Customer Care Services to address queries, get feedback, etc.	Periodically	• Product benefts and features • Product quality and feedback • Building relationships and trust • New product development

Social media

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Stakeholder group	Whether identifed as Vulnerable & Marginalised Group (Yes/No)	Channels of Communications (Email, SMS, Newspaper, Pamphlets, Advertisements. Community meeting, Notice board, Website), Others	Frequency of engagement (Annually/ Half yearly/ Quarterly / others – please specify)	Purpose and Scope of engagement including key topic and concerns raised during such engagement
Regulatory & Statutory Bodies	No	• Regular compliance reports • Statutory audits	Periodically	• Business ethics and compliance • Disclosure on ESG • Disclosures on compliance as required by government
Media	No	• Newspaper, • Management interviews, • Social Media	Periodically	• Transparency • Disclosure on compliance • Communicate progress made in the fnancial year, enhance brand perception, etc.
Local Communities	Yes	• Newspapers, • Field Surveys, • Community meeting • Website	Periodically	• Building relationships • Improving living standards • Direction and deployment of resources • A il i

Leadership Indicators

Provide the processes for consultation between stakeholders and the Board on economic, environmental, and social topics or if consultation is delegated, how is feedback from such consultations provided to the Board.
JKCL has established a robust framework for stakeholder consultation on critical economic, environmental, and social (ESG) topics. The CSR & Sustainability Committee, chaired by an Independent Woman Director, holds primary responsibility for overseeing ESG governance and monitoring the company’s performance in these areas. This committee conducts quarterly reviews and provides detailed performance updates to the Board of Directors during their regular meetings.

Furthermore, JKCL undertakes periodic stakeholder engagement exercises to gather valuable insights on ESG matters. These engagements follow a well-defined structure that outlines the frequency of consultations, the delegation of responsibilities for conducting them, and the mechanisms for reporting the outcomes. Crucially, feedback received from stakeholders during these consultations is systematically compiled and presented to the Board, ensuring that diverse perspectives inform the Board’s strategic decision-making on economic, environmental, and social issues.

Whether stakeholder consultation is used to support the identification and management of environmental, and social topics (Yes / No). If so, provide details of instances as to how the inputs received from stakeholders on these topics were incorporated into policies and activities of the entity.

Yes, stakeholder consultation is integral to JKCL’s process for identifying and managing environmental and social topics. JKCL conducted comprehensive stakeholder consultations as a foundational step in its materiality assessment. Based on the prioritised material topics, JKCL formulates specific strategies, sets measurable objectives, and establishes targets. Stakeholders are regularly informed about the development and implementation of various policies and initiatives. In essence, stakeholder consultation is not a one-time exercise but an ongoing process that provides JKCL with critical insights, ensuring that its environmental and social policies and activities are relevant, responsive, and aligned with the expectations of its key stakeholders.

Provide details of instances of engagement with, and actions taken to, address the concerns of vulnerable/ marginalised stakeholder groups.

Acknowledging the socio-economic challenges faced by communities near its operations, JK Cement demonstrates a strong commitment to engaging with and addressing the concerns of vulnerable and marginalised stakeholder groups through targeted community outreach programs. In direct response to specific concerns voiced by these vulnerable groups during ongoing engagement activities, JK Cement has implemented tangible solutions on the ground. This includes the construction of much-needed sanitation facilities to improve hygiene and public health, the provision of clean drinking water to address water scarcity and related health issues, and the enhancement of local infrastructure, such as roads and community centers, to improve overall quality of life and accessibility for these communities. Regular meetings and dialogues with community representatives are integral to this process for ensuring the needs and concerns of vulnerable and marginalised groups are addressed. For more details refer to the Stakeholder Engagement section in Integrated Annual Report 2025.

PRINCIPLE 5: Businesses should respect and promote human rights

Essential Indicators

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

the following format:
Category	Current FY (2024-25)			Previous FY (2023-24)
	Total (A)	No. of employees / workers covered (B)	% (B/A)	Total (C)	No. employees/ workers covered (D)	%(D/C)
Employees
Permanent	4772	4772	100	4097	4097	100
Other than permanent	1617	1617	100	2109	2109	100
Total Employees	6389	6389	100	6206	6206	100
Workers
Permanent	82	82	100	99	99	100
Other than permanent	5321	5321	100	4479	4479	100
Total Workers	5403	5403	100	4578	4578	100

Details of minimum wages paid to employees and workers, in the following format:

Category		Current FY (2024-25)	Current FY (2024-25)	Current FY (2024-25)	Current FY (2024-25)		Previous FY (2023-24)	Previous FY (2023-24)	Previous FY (2023-24)	Previous FY (2023-24)
	Total (A)	Equal to Minimum Wage		More than Minimum Wage		Total (D)	Equal to Minimum Wage		More than Minimum Wage
		No. (B)	% (B / A)	No. (C)	% (C / A)		No. (E)	% (E/D)	No. (F)	% (F / D)
Employees
Permanent	4772	0	0	4772	100	4097	0	0	4097	100
Male	4572	0	0	4572	100	3957	0	0	3957	100
Female	200	0	0	200	100	140	0	0	140	100
Other than Permanent	1617	0	0	1617	100	2109	0	0	2109	100
Male	1584	0	0	1584	100	2074	0	0	2074	100
Female	33	0	0	33	100	35	0	0	35	100
Workers
Permanent	82	0	0	82	100	99	0	0	99	100
Male	82	0	0	82	100	99	0	0	99	100
Female	0	0	0	0	0	0	0	0	0	0
Other than Permanent	5321	0	0	5321	100	4479	0	0	4479	100
Male	5275	0	0	5275	100	4445	0	0	4445	100
Female	46	0	0	46	100	34	0	0	34	100

3. Details of remuneration/salary/wages

a. Median remuneration/wages:

Particulars	Male	Male	Female	Female
	Number	Median remuneration/ salary / wages of respective category(inH)	Number	Median remuneration/ salary/ wages of respective category(inH)
Board of Directors(BoD)	11	Refer to Corporate Governance Section of Integrated Annual Report 2025	3	Refer to Corporate Governance Section of Integrated Annual Report 2025
Key Managerial Personnel	4		0
Employees other than BoD and KMP	6141	9.08	230	6.15
Workers	5357	5.28	46	5.4

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b. Gross wages paid to females as % of total wages paid by the entity, in the following format:

	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Gross wages paid to females as % of total wages	3.70%	2.9%

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. JK Cement has established clear accountability for addressing human rights impacts and issues.
Describe the internal mechanisms in place to redress grievances related to human rights issues.

JK Cement has a clearly defined Grievance Redressal Policy specifically designed to address and resolve grievances related to harassment or human rights violations. This policy establishes a structured and confidential mechanism for employees to raise such concerns, ensuring they are effectively addressed in a timely manner. An internal committee is constituted with the responsibility of thoroughly investigating these grievances and facilitating resolution within a stipulated timeframe, ensuring fairness and due process.

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

	FY 2024-25 (Current Financial Year)	FY 2024-25 (Current Financial Year)	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)	FY 2023-24 (Previous Financial Year)	FY 2023-24 (Previous Financial Year)
	Filed during the year	Pending resolution at the end of year	Remarks	Filed during the year	Pending resolution at the end of year	Remarks
Sexual Harassment	0	0	_	0	0	_
Discrimination at workplace	0	0	_	0	0	_
Child Labour	0	0	_	0	0	_
Forced Labour/ Involuntary Labour	0	0	_	0	0	_
Wages	0	0	_	0	0	_
Other human rights related issues	0	0	_	0	0	_

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

Act, 2013, in the following format:
	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Total Complaints reported under Sexual Harassment on of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (PoSH)	0	0
Complaints on PoSH as a % of female employees/ workers	0	0
Complaints on PoSH upheld	0	0

Mechanisms to prevent adverse consequences to the complainant in discrimination and harassment cases.
JK Cement has established robust mechanisms to prevent adverse consequences for complainants in discrimination and harassment cases. Our POSH (Prevention of Sexual Harassment) Committee and Grievance Committee are mandated to resolve complaints within a stipulated timeframe, ensuring swift and fair action. Additionally, we provide a dedicated helpline that enables all stakeholders to report any issues related to human rights violations or concerns encountered in the workplace. All reported concerns are handled with sensitivity, ensuring prompt attention and resolution. Our meticulous investigation process guarantees fairness for all parties involved, providing a platform to present information and any relevant evidence, thereby safeguarding complainants from potential retaliation or adverse actions.
Do human rights requirements form part of your business agreements and contracts?
Yes, human rights requirements are integrated into JK Cement’s business agreements, including contracts with our employees and workforce members. Specifically, in compliance with Indian Labor Law and the Payment of Minimum Wages Act, we ensure that all employees and workers are remunerated according to their contractual agreements and are provided with humane working conditions.

10. Assessments for the year:

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

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

Leadership Indicators

Details of a business process being modified / introduced as a result of addressing human rights grievances/ complaints.
At JK Cement, we uphold a firm zero-tolerance policy towards all forms of discrimination and harassment, underscoring our commitment to a respectful and equitable workplace. To date, we have not received any formal grievances or complaints related to human rights violations that have necessitated the modification or introduction of specific business processes.
Details of the scope and coverage of any Human rights due diligence conducted.
JK Cement Ltd. (JKCL) is deeply committed to safeguarding the human rights of its entire workforce. To ensure ongoing adherence to human rights standards and identify any potential areas for improvement, JKCL conducts periodic internal and external assessments across all our facilities, including offices. This proactive approach allows us to continuously monitor and strengthen our practices to uphold the human rights of our employees.
Is the premise/office of the entity accessible to differently abled visitors, as per the requirements of the Rights of Persons with Disabilities Act, 2016?
Yes, JK Cement is committed to ensuring that our premises and offices across all our locations in India, are accessible to differently-abled visitors, aligning with the requirements of the Rights of Persons with Disabilities Act, 2016.
Details on assessment of value chain partners:

	% of value chain partners (by value of business done with such partners) that were assessed
Sexual Harassment	100
Discrimination at workplace	100
Child Labour	100
Forced Labour/Involuntary Labour	100
Wages	100
Others- please specify	_

Our Supplier code of conduct addresses all of these aspects. In addition all our suppliers are screened on the basis of ESG Parameters

Provide details of any corrective actions taken or underway to address significant risks / concerns arising from the assessments at Question 4 above.

There were no significant risk/concerns arising from the assessments

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

Essential Indicators

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

Parameter	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
From renewable sources
Total electricityconsumption(A) (GJ)	2253315	2041808
Total Fuel(Bio Mass)consumption(B)*(GJ)	502950	1172414
Energyconsumption through other sources(C) (GJ)	NA	NA
Total energyconsumed from renewable sources(A+B+C)	2756265	3214222
From non-renewable sources
Total electricityconsumption(D) (GJ)	1751658.2	1807669
Total fuel consumption(E) (GJ)	41155441	38743661
Energyconsumption through other sources(F) (GJ)		0
Total energyconsumed from non-renewable sources(D+E+F)	42907100	40551330
Total energyconsumed(A+B+C+D+E+F)	45663365	43765552
Energy intensity per rupee of turnover (Total energy consumed/ Revenue from operations) (MJ/H)	0.4	0.4
Energy intensity per rupee of turnover adjusted for Purchasing Power Parity (PPP) (Total energy consumption/ Revenue from operations adjusted for PPP) (GJ/Crore)	995	1100
Energyintensityin terms ofphysical output(GJ/tonne of Cementitious)	2.37	2.32
Energyintensity (optional)– the relevant metric maybe selected bythe entity		-

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

TUV India Pvt. Ltd has carried out the independent assessment of the GRI Indicator assurance (Non- Financial) and BRSR core elements. The financial assurance was carried out by S.R Batliboi & Co. LLP.

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? (Y/N) 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, following units were notified as designated consumers (DCs) under the PAT Scheme of the GOI in the Cycle VII & VIII. (Year 2022-23 to 2024-25):

VII & VIII. (Year 2022-23 to 2024-25):
S. No. Unit	Cycle Targets (TOE)	Achievement FY 2024-25(TOE)	Remarks
1 Nimbahera-ICP	0.0975(Cycle VII)	0.0648	Achieved
2 Mangrol-ICP	0.0854(Cycle VII)	0.0787	Achieved
3 Muddapur-ICP	0.0885(Cycle VII)	0.0783	Achieved
4 Gotan(White)-ICP	0.1272(Cycle VII)	0.1126	Achieved
5 Aligarh-GU	0.0080(Cycle VIII)	0.0088	Not Achieved

*ICP- Integrated Cement Plant, GU-Grinding Unit

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

Parameter	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Water withdrawal bysource(in kilolitres)
(i) Surface water	2191478	1766882
(ii) Groundwater	1055735	1008195
(iii)Thirdpartywater	4403	0
(iv)Seawater / desalinated water	0	0
(v) Others(Rainwater harvesting)		122589
Total volume of water withdrawal(in kilolitres) (i + ii + iii + iv + v)	3251598	2897666
Total volume of water consumption(in kilolitres)	2891949	2897666
Water intensity per rupee of turnover (Total Water consumed / Revenue from operations) (Kl/HLacs)	2.93	2.65
Water intensity per rupee of turnover adjusted for Purchasing Power Parity (PPP) (Total water consumption/ Revenue from operations adjusted for PPP) (KL/HCr.)	63.02	72.82
Water intensityin terms ofphysical output, (KL/tonne of Cementitious)	0.17	0.15
Water intensity (optional)– the relevant metric maybe selected bythe entity	-	-

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

Provide the following details related to water discharged:

Provide the following details related to water discharged:
Parameter	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Water discharge by destination and level of treatment(in kilolitres)
(i) To Surface water	-	_
- No treatment	2,18,037.6*	_
- With treatment –please specifylevel of treatment	_	_
(ii) To Groundwater	_	_
- No treatment	_	_
- With treatment –please specifylevel of treatment	_	_
(iii)To Seawater	_	_
- No treatment	_	_
- With treatment –please specifylevel of treatment	_	_
(iv)Sent to thirdparties	_	_
- No treatment	_	_
- With treatment –please specifylevel of treatment	_	_
(v) Others	_	_
- No treatment	_	_
- With treatment –please specifylevel of treatment	_	_
Total water discharged(in kilolitres)	2,18,037.6	_

*Excess water accumulated in the minepits through seepage and rainwater which is abstracted to continue the mining activity

especially in the post monsoon period and requires no specific treatment.

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

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

At JK Cement Limited, all our manufacturing plants are committed to and actively implement the principles of Zero Liquid Discharge (ZLD). Our approach involves comprehensive wastewater management strategies across our facilities in India. Domestic wastewater generated within our premises undergoes treatment in Sewage Treatment Plants (STPs), where it is processed to meet stringent quality standards. The treated water is then prioritised for recycling and reuse within our plant operations, finding applications in areas such as dust suppression and the nurturing of our greenbelt initiatives.

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

Parameter	Please specify unit	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
NOx	MT/Annum	11182	9118
SO2	MT/Annum	1583	1515
Particulate Matter (PM)	MT/Annum	778	692
Persistent organic pollutants (POP)	_	_	_
Volatile organic compounds (VOC)	MT/Annum	89.27	50.28
Hazardous air pollutants (HAP)	MT/Annum	2.66	_
Others- please specify	_	_	_

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

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

following format:
Parameter	Unit	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Total Scope 1 emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available)	Metric tonnes of CO2 equivalent	10472587	10334366
Total Scope 2 emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available)	Metric tonnes of CO2 equivalent	420227	368584
Total Scope 1 and Scope 2 emissions intensity per rupee of turnover (Total Scope 1 and Scope 2 GHG emissions / Revenue from operations)	Metric tonnes of CO2 equivalent /HLacs	9.8	9.8
Total Scope 1 and Scope 2 emission intensity per rupee of turnover adjusted for Purchasing Power Parity (PPP) (Total Scope 1 and Scope 2 GHG emissions/ Revenue from operations adjusted for PPP)	MT of CO2/HCr	237.36	269
Total Scope 1 and Scope 2 emission intensity in terms of physical output (MT of CO2/tonne of Cementitious)	MT of CO2/tonne of Cementitious Material	0.565	0.565
Total Scope 1 and Scope 2 emission intensity (optional) – the relevant metric may be selected by the entity	_	_	_

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

Does the entity have any project related to reducing Green House Gas emission? If Yes, then provide details.
Yes, JK Cement has implemented several projects and has a strong commitment towards reducing Green House Gas (GHG) emissions across its operations. There are four major strategies to reduce the carbon footprint:
Integrations of advanced technologies and practices to enhance energy efficiency.
Transitioning from fossil fuels to cleaner alternatives such as AFR
Increasing the use of renewable energy and waste heat recovery systems (WHRS) to reduce reliance on fossil power.
Lowering the proportion of clinker in cement by producing more blended cement.

JK Cement’s near-term science-based GHG emission reduction targets have been validated by SBTi, aligning with a 1.5-degree trajectory. The company commits to reducing Scope 1 GHG emission intensity by 20.4% and Scope 2 GHG intensity by 44.7% per tonne of cementitious products by 2030, using 2020 as the base year.

JK Cement is participating in a DST-approved, PPP-based CCU initiative. In collaboration with NCCBM and IIT Roorkee, we will establish a pilot plant at our Mangrol site for carbon capture (~2 TPD) using an oxygen-based calciner. The captured CO₂ will be used in lightweight concrete and olefins, supporting decarbonisation and wider industry adoption. These projects and commitments demonstrate JK Cement’s proactive approach to mitigating its environmental impact and contributing to a lower-carbon future in the cement industry.

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

Parameter	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Total Wastegenerated (in metric tonnes)
Plastic waste (A)	1341	1020
E-waste (B)	0	28
Bio-medical waste (C)	0.34	2
Construction and demolition waste (D)	0	0
Batterywaste (E)	15.83	26
Radioactive waste (F)	0	0
Other Hazardous waste. Please specify, if any. (G)	94.71	100
Other Non-hazardous waste generated (H). Please specify, if any. (Break-upbycomposition i.e., bymaterials relevant to the sector)	9089	8865
Total (A+B + C + D + E + F + G + H)	10540	10041
Waste intensity per rupee of turnover (Total waste generated / Revenue from operations) (Kg/HLacs)	9.5	9.19
Waste intensity per rupee of turnover adjusted for Purchasing Power Parity (PPP) (Total wastegenerated / Revenue from operations adjusted for PPP) (MT/HCr.)	0.23	0.25
Waste intensityin terms ofphysical output (Kg/tonne of Cementitious)	0.546	0.531
Waste intensity(optional) – the relevant metric maybe selected bythe entity	-	-
For each category of waste generated, total waste recovered through recycling, re-usingor other recoveryoperations (in metric tonnes)
Categoryof waste
(i) Recycled	10936	9640
(ii) Re-used	3	-
(iii) Other recoveryoperations	-	-
Total	10939	9640
For each category of waste generated, total waste disposed by nature of disposal method (in metric tonnes)
Categoryof waste
(i) Incineration	-	-
(ii) Landflling	-	-
(iii) Other disposal operations	-	1126
Total	-	1126

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

TUV India Private Limited has carried out the independent assessment of the GRI Indicator assurance

(Non- Financial) and BRSR core elements. The financial assurance was carried out by S.R Batliboi & Co. LLP.

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.

JK Cement is committed to responsible waste management across its establishments.Our circular economy strategy is based on Ellen Mac Arthur Foundation principles, embedded across three core areas: resource substitution through blended cement, co-processing of waste as alternative fuel, and responsible end-of-life material management.Regarding the reduction of hazardous and toxic chemicals, our strategy involves:

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. Whether the conditions of environmental approval / clearance are No. Location of operations/offices Type of operations being complied with? (Y/N) If no, the reasons thereof and corrective action taken, if any. None

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

in the current fnancial year:	in the current fnancial year:
Sr. No. Name and brief details of project		EIA Notifcation No.	Date		Whether conducted by independent external agency (Yes / No)	Results communicated in public Domain (Yes / No)		Relevant Web link
1 Ongoing Brownfeld Expansion at Buxar (Bihar)		EIA Notifcation 2006 and its subsequent amendments	14th September 2006		Yes	Yes		https://parivesh.nic. in/newupgrade/#/ trackYourProposal/ proposal-details?pr oposalId=SIA%2FB R%2FIND1%2F503 117%2F2024&prop osal=110358315
2 Proposed IU Greenfled Exapnsion at Jaiselmer (Rajasthan)		EIA Notifcation 2006 and its subsequent amendments	14th September 2006		Yes	Yes		https://parivesh.nic. in/newupgrade/#/ trackYourProposal/ proposal-details?pr oposalId=IA%2FRJ %2FIND1%2F4384 01%2F2023&propo sal=7172261
3 Ongoing Expansion at Hamirpur (U.P.)		EIA Notifcation 2006 and its subsequent amendments	14th September 2006		Yes	Yes		https://parivesh.nic. in/newupgrade/#/ trackYourProposal/ proposal-details?pr oposalId=SIA%2FU P%2FIND1%2F498 051%2F2024&prop osal=105202031
4 Proposed Exapnsion of Karunda Limestone Mines from 3.45 Million TPA to 4.05 Million TPA at Nimbahera (Rajasthan)		EIA Notifcation 2006 and its subsequent amendments	14th September 2006		Yes	Yes		https://parivesh.nic. in/newupgrade/#/ trackYourProposal/ proposal-details?pr oposalId=SIA%2FR J%2FMIN%2F4926 65%2F2024&propo sal=93057094
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 (Y/N). 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
None	-			-

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 (Y/N). If not, provide details of all such non-compliances, in the following format:

Leadership Indicators

Water withdrawal, consumption and discharge in areas of water stress (in kilolitres):

For each facility / plant located in areas of water stress, provide the following information:

(i) Name of the area: Rajasthan (Mangrol and Nimbahera, (Chittorgarh) & Gotan, (Nagaur), Rajasthan
(ii) Nature of operations: Integrated Cement Plants
(iii) Water withdrawal, consumption and discharge in the following format:

Water withdrawal by source (in kilolitres): Gotan Integrated Cement Plant

Parameter	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Water withdrawal by source (in kilolitres)
(i) Surface water
(ii) Groundwater	396845	415122
(iii) Third party water	2886	-
(iv) Seawater / desalinated water		-
(v) Others		-
Total volume of water withdrawal (In kilolitres)	399731	415122
Total volume of water consumption (In kilolitres)	399071	415122
Water intensity per rupee of turnover (Water consumed / turnover) (Kl/HLacs)	0.36	0.38
Water intensity (optional) – the relevant metric may be selected by the entity	-	-
Water discharge by destination and level of treatment (in kilolitres)
(i) Into Surface water	-	-
- No treatment	-	-
- With treatment – please specify level of treatment	-	-
(ii) Into Groundwater	-	-
- No treatment	-	-
- With treatment – please specify level of treatment	-	-
(iii) Into Seawater	-	-
- No treatment	-	-
- With treatment – please specify level of treatment	-	-
(iv) Sent to third-parties	-	-
- No treatment	-	-
- With treatment – please specify level of treatment	-	-
(v) Others	-	-
- No treatment	-	-
- With treatment – please specify level of treatment	-	-
Total water discharged (in kilolitres)	-	-

Water withdrawal by source (in kilolitres): Mangrol, Integrated Cement Plant

Parameter	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Water withdrawal by source(in kilolitres)
(i) Surface water	353250	321582.14
(ii)Groundwater	197568.5	188062.07
(iii)Thirdpartywater		0
(iv)Seawater / desalinated water		-
(v)Others		-
Total volume of water withdrawal(In kilolitres)	550819	509644.21
Total volume of water consumption(In kilolitres)	550819	509644.21
Water intensity per rupee of turnover(Water consumed / turnover) (Kl/HLacs)	0.50	0.47
Water intensity (optional)– the relevant metric maybe selected bythe entity	-	0
Water discharge by destination and level of treatment(in kilolitres)
(i) Into Surface water	-	-
- No treatment	-	-
- With treatment –please specifylevel of treatment	-	-
(ii)Into Groundwater	-	-
- No treatment	-	-
- With treatment –please specifylevel of treatment	-	-

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Parameter	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
(iii)Into Seawater	-	-
- No treatment	-	-
- With treatment –please specifylevel of treatment	-	-
(iv)Sent to third-parties	-	-
- No treatment	-	-
- With treatment –please specifylevel of treatment	-	-
(v)Others	-	-
- No treatment	-	-
- With treatment –please specifylevel of treatment	-	-
Total water discharged(in kilolitres)	-	-

Water withdrawal by source (in kiloliters): Nimbahera, Integrated Cement Plant

Parameter	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Water withdrawal by source (in kilolitres)
(i) Surface water	680609.8	639594
(ii) Groundwater	165146	173567
(iii) Third party water		-
(iv) Seawater / desalinated water		-
(v) Others		120930
Total volume of water withdrawal (In kilolitres)	845756	934091
Total volume of water consumption (In kilolitres)	838459	934091
Water intensity per rupee of turnover (Water consumed / turnover) (Kl/HLacs)	0.76	0.85
Water intensity (optional) – the relevant metric may be selected by the entity	-	-
Water discharge by destination and level of treatment (in kilolitres)
(i) Into Surface water	-	-
- No treatment	-	-
- With treatment – please specify level of treatment	-	-
(ii) Into Groundwater	-	-
- No treatment	-	-
- With treatment – please specify level of treatment	-	-
(iii) Into Seawater	-	-
- No treatment	-	-
- With treatment – please specify level of treatment	-	-
(iv) Sent to third-parties	-	-
- No treatment	-	-
- With treatment – please specify level of treatment	-	-
(v) Others	-	-
- No treatment	-	-
- With treatment – please specify level of treatment	-	-
Total water discharged (in kilolitres)	-	-

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

TUV India Private Limited has carried out the independent assessment of the GRI Indicator assurance (NonFinancial) and BRSR core elements. The financial assurance was carried out by S.R Batliboi & Co. LLP.

2. Please provide details of total Scope 3 emissions & its intensity, in the following format:

Parameter	Unit	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Total Scope 3 emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available)	Metric tonnes of CO2 equivalent	1452883	2529576
Total Scope 3 emissions per rupee of turnover	Metric tonnes of CO2 eq/Hlacs	1.31	2.3
Total Scope 3 emission intensity (optional) – the relevant metric may be selected by the entity	Metric tonnes of CO2eq /tonne of Cementitious	0.08	0.13

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

TUV India Private Limited has carried out the independent assessment of the GRI Indicator assurance (Non-

Financial) and BRSR core elements. The financial assurance was carried out by S.R Batliboi & Co. LLP.

With respect to the ecologically sensitive areas reported at Question 11 of Essential Indicators above, provide details of significant direct & indirect impact of the entity on biodiversity in such areas along-with prevention and remediation activities.
Not Applicable.
If the entity has undertaken any specific initiatives or used innovative technology or solutions to improve resource efficiency, or reduce impact due to emissions / effluent discharge / waste generated, please provide details of the same as well as outcome of such initiatives, as per the following format:

S. No. Initiative undertaken	Details of the initiative (Web-link, if any, may be provided along-with summary)	Outcome of initiative (Savings inHMillion)
1 Replacement of fossil fuel with AFR	AFR processing facilities have been installed across all the integrated Cement Plants
2 Replacement of fossil fuel with clean power	1. Installation & upgradation of Waste heat recovery system. 2. Enhancing the capacity of RE power.	Reduced our power cost Reduced GHG emissions Reduced overall carbon footprint of theproduct
3 Energy efciency & advanced technologies	Reduction in SHC & SPC of ongoing plants with adoption of energy efcient technology like Process Optimization, modifcation like VFD installation.	Reduced power and fuel consumption Reduced carbon footprint of theproduct
4 Maintaining Zero Liquid Discharge	We are maintaining ZLD status in our all cement manufacturingunits.	Improved water efciency Reduced water consumption
5 Implementation of water efcient technologies	Water cooling systems replaced with air cooling such as condensors inpowerplant.	Reduction in water consumption
6 2030-Nature positive	Development of Biodiversity park located at Ahirpura limestone mine,Chittorgarh,Rajasthan	Improved ecological footprint Safe fora and fauna

Does the entity have a business continuity and disaster management plan? Give details in 100 words/ web link.

Yes, JK Cement has a comprehensive Business Continuity and Disaster Management Plan in place across all its plants. This plan encompasses both onsite and offsite emergency protocols to address various potential disruptions, including natural disasters, industrial accidents, and other unforeseen events. Our strategy involves risk assessment, clearly defined roles and responsibilities for emergency response teams, communication protocols, evacuation procedures, and resource mobilisation. We conduct regular mock drills and disaster management exercises to ensure our workforce is adequately trained and prepared to handle emergency situations effectively, minimising potential impact on our operations and ensuring the safety of our employees and surrounding communities in all locations.

Disclose any significant adverse impact to the environment, arising from the value chain of the entity. What mitigation or adaptation measures have been taken by the entity in this regard.
JK Cement acknowledges the environmental considerations associated with its value chain and is actively implementing various measures to mitigate potential adverse impacts at each stage. These efforts include supply chain optimisation, energy efficiency initiatives, the promotion of sustainable materials and processes, and ensuring regulatory compliance. Furthermore, training programs are arranged for value chain partners to enhance their understanding of environmental issues and broader societal impacts, fostering a more efficient, cost-effective, and environmentally responsible supply chain. We strive for continuous improvement in our environmental performance across our operations and throughout our value chain.

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Percentage of value chain partners (by value of business done with such partners) that were assessed for environmental impacts.
16% of value chain partners (by value of business done with such partners) were assessed for environmental impacts

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

Essential Indicators

a. Number of affiliations with trade and industry chambers/associations. 12
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.

body) the entity is a member of/afliated to.
S. No. Name of the trade and industry chambers/ associations	Reach of trade and industry chambers/ associations (State/National)
1 Cement Manufacturers' Association	National
2 Confederation of Indian Industry (CII)	National
3 Confederation of Indian Industry's India Business and Biodiversity Initiative	National
4 Energy Compact Action Network	International
5 Federation of Indian Chambers of Commerce and Industry (FICCI)	National
6 Global Cement and Concrete Association (GCCA)	National & International
7 Member of JK Organisation	National
8 Merchants Chamber of UP	State
9 Science Based Targets Initiative	International
10 United Nation Global Compact	National & International

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

Name of authority	Brief of the case	Corrective action taken
NA	NA	NA

Leadership Indicators

Details of public policy positions advocated by the entity:

S. No. Public policy advocated	Method resorted for such advocacy	Whether information available in public domain? (Yes/No)	Frequency of Review by Board (Annually / Half yearly/ Quarterly / Others – please specify)	Web Link, if available
1 Green power Procurement policies	National and international platforms, meeting with BEE, MNRE, CII	Yes	As and when required	Not available
2 Carbon markets	Seminars, conferences and Forums	Platforms of CII, BEE, CMA, MoEF & CC	As and when required	Not available
3 Fly Ash regulations and market dynamics	Seminars, conference	Platforms of CMA and MoEF & CC	As and when required	Not available
4 Decarbonisation and Net Zero	National and international conferences, Meetings, seminars	Platforms of Bureau of Energy Efciency, MoEF & CC, GCCA, SBTi, TERI, FICCI, CDP, CMA	As and when required	Not available
5 Cement sector alignment with SDGs	Conference, seminars	Platform of GCCA	As and when required	Not available

PRINCIPLE 8: Businesses should promote inclusive growth and equitable development

Essential Indicators

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

Name and brief details of project	SIA Notifcation No.	Date of notifcation	Whether conducted by independent external agency (Yes / No)	Results communicated in public domain (Yes / No)	Relevant Web link
None	_	_	_	_	_

Provide information on project(s) for which ongoing Rehabilitation and Resettlement (R&R) is being undertaken by your entity.

by your entity.
S. No. Name of Project for which R&R is ongoing	State	District	No. of Project Afected Families (PAFs)	% of PAFs covered by R&R	Amounts paid to PAFs in the FY (InH)
1 NA

Describe the mechanisms to receive and redress grievances of the community.
JK Cement actively promotes local communities to share their suggestions and concerns through a robust grievance mechanism. This enables individuals to express any issues they may have through various channels, including formal letters and direct one-to-one meetings with our designated community relations teams. Our CSR committee consistently engages with local communities to facilitate the raising of complaints. All complaints received undergo a thorough investigation process, and appropriate actions are promptly taken to address and resolve the concerns raised in a fair and transparent manner. We are committed to maintaining open communication and ensuring that the grievances of the community are heard and effectively redressed.
Percentage of input material (inputs to total inputs by value) sourced from suppliers.

	FY 2024-25	FY 2023-24
Directly sourced from MSMEs/ small producers	5%	6.09%
Directly from within India	81%	91.23%

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

Location	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Rural	6%	6%
Semi-urban	5%	7%
Urban	27%	25%
Metropolitan	62%	62%

(Place to be categorised as per RBI Classification System – rural/ semi-urban/ urban/ metropolitan)

Leadership Indicators

1.	Provide details of actions taken to mitigate any negative social impacts identifed in the Social Impact Assessments (Reference: Question 1 of Essential Indicators above): Details of negative social impact identifed Corrective action taken In the impact assessment studies, there has been no negative impacts associated. NA	Provide details of actions taken to mitigate any negative social impacts identifed in the Social Impact Assessments (Reference: Question 1 of Essential Indicators above): Details of negative social impact identifed Corrective action taken In the impact assessment studies, there has been no negative impacts associated. NA
	Details of negative social impact identifed	Corrective action taken
	In the impact assessment studies, there has been no negative impacts associated.	NA

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2. Provide the following information on CSR projects undertaken by your entity in designated aspirational districts as identified by government bodies:

districts as identifed by government bodies:
S. No. State	Aspirational District	Amount spent (InH)
None	_	_

(a) Do you have a preferential procurement policy where you give preference to purchase from suppliers comprising marginalised/vulnerable groups? (Yes/No)
JKCL promotes procurement of materials from suppliers who are compliant to ESG principles. JKCL prefers local suppliers as it helps in creating livelihood opportunities for the locals.

(b) From which marginalised / vulnerable groups do you procure?

We have not segregated the vendors based on the marginalised /vulnerable group

except in cases requiring extensive testing. Our Business Development MIS team meticulously maintains records of all feedback and complaints, which form the basis for insightful analysis and constructive discussions during our internal review meetings. Collaborating closely with our Quality, Manufacturing, and Marketing teams, we make informed decisions aimed at continuous product enhancement and ensuring utmost customer satisfaction. Additionally, we provide training to customers on the proper usage and disposal of our products. To offer on-site support and address specific product-related queries, we have a dedicated team of technical engineers who regularly visit customer sites to gather feedback, build capacity, and provide expert solutions.

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

about:
	As a percentage to total turnover
Environmental and social parameters relevant to the product	100
Safe and responsible usage	100
Recycling and/or safe disposal	100

Not applicable

Details of the benefits derived and shared from the intellectual properties owned or acquired by your entity (in the current financial year), based on traditional knowledge.


S. No. Intellectual Property based on traditional knowledge		Owned/ Acquired (Yes/No)	Beneft shared (Yes / No)		Basis of calculating beneft share
NIL		_	_		_
						property related
Name of authority	Brief of the Case			Corrective Action Taken
NA	_			_
Details of benefciaries of CSR Projects
S. No. CSR Project						No. of persons benefted from CSR projects
1 Healthcare						63997
2 Education						97770
3 Livelihood						63313
4 Rural Transformation						222450
5 Environment						81723
6 Others						33588
Total nos. of benefciaries						562841

Details of corrective actions taken or underway, based on any adverse order in intellectual property related disputes wherein usage of traditional knowledge is involved.
Details of beneficiaries of CSR Projects

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

Essential Indicators

Describe the mechanisms in place to receive and respond to consumer complaints and feedback.
JK Cement has established a multi-channel mechanism to effectively receive and respond to consumer complaints and feedback. Customers can directly submit their feedback or raise concerns through a dedicated section on the JK Cement website. For immediate assistance, they can also reach out via email at [email protected] and [email protected] or call our toll-free number, 1800 266 2606.

Furthermore, our extensive network of marketing offices across 21 states ensures regular interaction and direct engagement with customers and dealers on the ground. Regardless of the channel through which a complaint is raised it is promptly directed to our dedicated customer service team for swift resolution. We are committed to addressing each concern within 24 hours and diligently working towards a resolution within 3 working days,

Number of consumer complaints in respect of the following:

	FY 2024-25	FY 2024-25	FY 2024-25	FY 2023-24	FY 2023-24	FY 2023-24
	Received during the year	Pending resolution at end of year	Remarks	Received during the year	Pending resolution at end of year	Remarks
Data privacy	0	0	-	0	0	-
Advertising	0	0	-	0	0	-
Cyber-security	0	0	-	0	0	-
Delivery of essential services	0	0	-	0	0	-
Restrictive Trade practices	0	0	-	0	0	-
Unfair Trade Practices	0	0	-	0	0	-
Others	1625	26	-	1369	27	-

Details of instances of product recalls on account of safety issues

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

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

Yes, JK Cement has implemented robust cybersecurity procedures and IT security practices to ensure the confidentiality, integrity, and availability of our information assets and to prevent data leaks or breaches of data privacy. While we are in the process of releasing an exclusive cyber security policy, our existing Code of Conduct addresses data security and privacy risks. We conduct regular and comprehensive risk assessments to identify vulnerabilities and implement necessary controls. Additionally, we provide awareness and training programs for our employees on data breach prevention.

You can find our Privacy Policy, which outlines our practices regarding data collection, usage, and protection, at the following link:

https://www.jkcement.com/privacy policy/

This policy provides details on how we manage and protect user data. As mentioned in the reference, we are also in the process of releasing a dedicated cybersecurity policy which will further detail our framework in this critical area.

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.

Since there are no complaints, there was no need for any corrective action

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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) Impact, if any, of the data breaches - 0

Leadership Indicators

Channels / platforms where information on products and services of the entity can be accessed (provide web link, if available).

Products can be referred on the website- https://www.jkcement.com

Steps taken to inform and educate consumers about safe and responsible usage of products and/or services.
JK Cement actively informs and educates consumers on the safe and responsible usage of our products through various channels. This includes providing clear and comprehensive usage instructions and safety guidelines on our product packaging. We also develop informative content, such as application guides and best practices, which are readily available on our website and through our dealer network. Furthermore, our dedicated team of technical engineers conducts on-site visits to provide guidance, address queries, and build capacity among our customers regarding the correct and safe application of our cement and related products. We also organise training sessions and workshops for contractors, builders, and other stakeholders to promote responsible usage and ensure optimal performance and safety.
Mechanisms in place to inform consumers of any risk of disruption/discontinuation of essential services Our Company doesn’t fall under essential services.
Does the entity display product information on the product over and above what is mandated as per local laws? (Yes/No/Not Applicable) If yes, provide details in brief. Did your entity carry out any survey with regard to consumer satisfaction relating to the major products / services of the entity, significant locations of operation of the entity or the entity as a whole? (Yes/No)

Yes. JK Cement strives to provide comprehensive product information that often goes beyond the minimum requirements stipulated by local laws. This includes detailed usage instructions, safety guidelines, composition details, and best practices for application, ensuring consumers have complete information for safe and effective use. Our company follows BIS regulations for the product packaging and information to be contained in the product packaging.

Yes. We have a robust system of taking customer feedback on product quality and issues, our website also has a customer feedback page where our customers can provide their feedback in case of any concern. Link is given for reference: https://www.jkcement.com/customer-feedback/.

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AI assistant

J.K. CEMENT LTD — Annual Report 2025

62333_rns_2025-06-26_6a76c2e8-4fed-4449-96b2-743bdef665b2.pdf

SHAM

BHU

ANNEXURE-D

Business Responsibility & Sustainability Report

SECTION A: GENERAL DISCLOSURES

I. Details of the listed entity

II. Products/services

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

17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover):

III. Operations

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

IV. Employees

20. Details as at the end of Financial Year (FY 2024-25):

19. Markets served by the entity:

a. Number of locations

Business Responsibility & Sustainability Report

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

Business Responsibility & Sustainability Report

SECTION B: MANAGEMENT AND PROCESS DISCLOSURES

10. Details of Review of NGRBCs by the Company:

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

SECTION C: PRINCIPLE WISE PERFORMANCE DISCLOSURE

Governance, leadership and oversight

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

Essential Indicators

Business Responsibility & Sustainability Report

Leadership Indicators

Business Responsibility & Sustainability Report

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

(b) E-waste:

Leadership Indicators

Business Responsibility & Sustainability Report

4. Of the products and packaging reclaimed at end of life of products, amount (in metric tonnes) reused, recycled, and safely disposed, as per the following format:

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

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

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

3. Accessibility of workplaces

Code-of-Conduct-Policy-15-12-22.pdf (jkcement.com)

Business Responsibility & Sustainability Report

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 workplace.

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

Business Responsibility & Sustainability Report

14. Assessments for the year:

Leadership Indicators

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

Business Responsibility & Sustainability Report

Leadership Indicators

PRINCIPLE 5: Businesses should respect and promote human rights

Essential Indicators

3. Details of remuneration/salary/wages

Business Responsibility & Sustainability Report

b. Gross wages paid to females as % of total wages paid by the entity, in the following format:

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

10. Assessments for the year:

Leadership Indicators

Business Responsibility & Sustainability Report

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

Essential Indicators

Business Responsibility & Sustainability Report

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

Business Responsibility & Sustainability Report

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

Leadership Indicators

Water withdrawal by source (in kilolitres): Gotan Integrated Cement Plant

Water withdrawal by source (in kilolitres): Mangrol, Integrated Cement Plant

Business Responsibility & Sustainability Report

J.K. CEMENT LTD Annual Report 2025