Ambuja Cements adopts a robust materiality approach to define its ESG priorities, identifying the most significant economic, environmental, and social impacts on both the business and its stakeholders. During the reporting period, material topics were re-evaluated to align with evolving expectations, industry dynamics, and sustainability commitments. This ensures a sharper strategic focus and supports long-term value creation.
Ambuja Cements’ materiality approach is anchored in the principle of double materiality, assessing sustainability topics through two complementary perspectives. The first considers the wider environmental and social effects of Ambuja Cements’ activities while the second evaluates the impact of ESG factors on the Company’s financial performance, operational efficiency and risk profile. This dual-lens assessment enables material issues to be embedded into strategic planning and the Enterprise Risk Management framework, strengthening long-term value creation and organisational resilience.
Gain a complete understanding of Ambuja Cements’ operational context, applicable regulations, sustainability landscape, and stakeholder expectations—both internal and external.
Identify actual and potential impacts arising from products, activities, and stakeholder relationships, categorising them as positive or negative based on due diligence and periodic assessments.
Assess the severity and likelihood of each impact to determine its significance to the business and stakeholders.
Leadership reviews and prioritises significant impacts, categorising them into focused material topics for action.
Updated material topics are reviewed and finalised in consultation with senior management to ensure complete alignment with strategic objectives.
Ambuja Cements has prioritised 16 material topics, as presented in the following table, for ensuring the Company’s long-term success. These are linked to defined KPIs and embedded into the Enterprise Risk Management framework. The Company is committed to reviewing its material topics every year, ensuring ongoing relevance to business priorities and stakeholder needs.
