We undertook a comprehensive materiality assessment to identify, understand and assess the issues that have the greatest impact on long-term value creation. While our material issues continue to evolve given the dynamics of our operating environment and stakeholder expectations, the broad focus areas related to sustainability, remain constant.

We conduct a comprehensive stakeholder engagement exercise, based on a well-defined, closed-loop approach that includes identification of stakeholders, prioritisation, engagement strategy development, preparation and implementation of the action plan to complete the feedback loop of the system. The prioritisation of material topics related to performance, people, and planet is well aligned with Ambuja Cement’s strategic pillars.

The boundaries of all material topics which are under the purview of direct operational control of Ambuja Cements Limited have been identified but not those of its subsidiaries. However, we also focused on the overall impact from the operations of our subsidiaries, acquisitions, or change of base years/periods, nature of the business, or measurement methods. In terms of the size of the Company, there were no significant changes.