Section A Section B Principle 1 Principle 2 Principle 3 Principle 4 Principle 5 Principle 6 Principle 7 Principle 8 Principle 9
Section A

General Disclosures

We believe sustainable progress is achieved through the seamless integration of purpose with performance. By fostering innovation, cultivating an agile and inclusive culture, and embedding sustainability into every strategic decision, we are committed to enabling responsible growth that enhances quality of life, strengthens communities, and preserves the environment for future generations.

CEO

CEO Message

“

At the core of our organization lies an unwavering commitment to building a sustainable and resilient future. As global dynamics continue to evolve, we remain focused on embedding environmental responsibility, social impact, and strong governance across all our operations.

Our sustainability agenda is centered around key pillars—climate and energy, circular economy, water stewardship, and community development. Our persistent efforts to increase the share of green energy, reduce carbon footprint, enhance water positivity and circularity, R&D focus, engagement with the community, and robust governance—along with transparent disclosures—have contributed to our leadership position.

We consider ESG to be a strategic business imperative for long-term value creation, firmly believing that sustainable growth and operational excellence go hand in hand. While we take pride in our achievements, we acknowledge that sustainability is an ongoing journey. In collaboration with our stakeholders, we remain dedicated to delivering long-term value while safeguarding natural resources for generations ahead.

Vinod Bahety
Whole Time Director & Chief Executive Officer

5005 Employees

3.72 Million CSR Outreach

904 Workers

Section A: General Disclosures

1. Corporate Identity Number (CIN) of the Listed Entity L26942GJ1981PLC004717
2. Name of the Listed Entity Ambuja Cements Limited
3. Year of incorporation 1981
4. Registered office address Adani Corporate House
Shantigram, Near Vaishno Devi Circle,
S. G. Highway, Ahmedabad – 382 421, Gujarat, India
5. Corporate address Adani Corporate House,
Shantigram, Near Vaishno Devi Circle
S. G. Highway, Ahmedabad – 382 421, Gujarat, India
6. E-mail investors.relation@adani.com
7. Telephone (+91) 792656 5555
8. Website www.ambujacement.com/
9. Financial year for which reporting is being done FY 2025-26
10. Name of the Stock Exchange(s) where shares are listed BSE, NSE and Luxembourg
11. Paid-up Capital ` 4,943,646,956
12. Name and contact details (telephone, e-mail address) of the person who may be contacted in case of any queries on the BRSR report Name: Neeru Bansal
Address: Adani Corporate House,
Shantigram, Near Vaishno Devi Circle, S.G. Highway, Ahmedabad – 382421
Contact: +91 9825386934
Email ID: neeru.bansal@adani.com
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 financial statements, taken together). Disclosures made in this report are on a standalone basis. Details of Sanghi Industries Limited (SIL) and Penna Cement industries Limited, which recently got merged with Ambuja Cements Limited, are included in the standalone details. Details of subsidiaries and joint ventures are not included here.
14. Name of assurance provider SGS India Private Limited
15. Type of the assurance obtained Reasonable assurance for BRSR Core and Limited Assurance for other parameters as per International Standard Assurance Engagement (ISAE) 3000 (revised) and ISAE (3410)

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

18. Number of locations where plants and/or operations/offices of the entity are situated:
Location Number of plants Number of offices Total
National 23 53 76
International 0 0 0
19. Markets served by the entity:
a. Number of locations
Location Number
National 23 States, 5 UTs and 628 districts
International 1 Country
b. What is the contribution of exports as a percentage of the total turnover of the entity?

Yes, Exports contribute approximately 0.019% of the entity’s total turnover during the reporting period.

c. A brief on types of customers

Individual Home Builders, Developers, Infrastructure projects, Masons and Contractors, and Professionals, etc.

20. Details as at the end of Financial Year:
a. Employees and workers (including differently abled):
S.
No.		 Particulars Total (A) Male Female
No.(B) % (B/A) No.(C) % (C/A)
EMPLOYEES
1. Permanent (D) 3867 3746 96.87% 121 3.13%
2. Other than Permanent (E) 1138 1101 96.75% 37 3.25%
3. Total employees (D + E) 5005 4847 96.84% 158 3.16%
WORKERS
4. Permanent (F) 889 884 99.44% 5 0.56%
5. Other than Permanent (G) 15 15 100% 0 0%
6. Total workers (F + G) 904 899 99.45% 5 0.55%
b. Differently abled Employees and workers:
S.
No.		 Particulars Total (A) Male Female
No.(B) % (B/A) No.(C) No.(B)
DIFFERENTLY ABLED EMPLOYEES
1. Permanent (D) 3 3 100% 0 0%
2. Other than Permanent (E) 0 0 0% 0 0%
3. Total differently abled employees (D + E) 3 3 100% 0 0%
DIFFERENTLY ABLED WORKERS
4. Permanent (F) 5 5 100% 0 0%
5. Other than Permanent (G) 0 0 0% 0 0%
6. Total of differently abled workers (F + G) 5 5 100% 0 0%
21. Participation/Inclusion/Representation of women
Total (A) No. and percentage of Females
No.(B) % (B/A)
Board of Directors 8 1 12.5%
Key Management Personnel 3 0 0%
22. Turnover rate for permanent employees and workers

(Disclose trends for the past 3 years)

FY 2025-26
(Current Financial Year) 		FY 2024-25
(Previous Financial Year) 		FY 2023-24
(Prior to the Previous
Financial Year)
Male Female Total Male Female Total Male Female Total
Permanent Employees 25.59% 23.68% 25.53% 25.58% 44.69% 26.20% 25.99% 37.78% 26.38%
Permanent Workers 0.79% 0.00% 0.79% 14.32% 66.67% 14.57% 27.89% 22.22% 27.87%

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

Sr. 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 ACC Limited Subsidiary 50.05% Yes
2 Orient Cement Limited Subsidiary 72.66% Yes
3 Sanghi Industries Limited* Subsidiary 58.08% Yes
4 Chemical Limes Mundwa Private Limited Subsidiary 100% No
5 M G T Cements Private Limited Subsidiary 100% No
6 Ambuja Shipping Services Limited Subsidiary 100% No
7 Foxworth Resources and Minerals Ltd Subsidiary 100% No
8 OneIndia BSC Private Limited Joint Venture 50% No
9 Lotis IFSC Private Limited Subsidiary 100% No
10 Ambuja Concrete North Private Limited Subsidiary 100% No
11 Ambuja Concrete West Private Limited Subsidiary 100% No
12 Adani Cement Industries Limited Subsidiary 100% No
13 Penna Cement Industries Limited** Subsidiary 99.94% No
14 Counto Microfine Products Private Limited Joint Venture 50% No
15 Wardha Vaalley Coal Field Private Limited Joint Operation 27.27% No

* For Sanghi Industries Limited: Merged w.e.f. March 12, 2026

** For Penna Cement Industries Limited: Merged w.e.f. April 10, 2026

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

(ii) Turnover (in ` ): 25,062 Crores

(iii) Net worth (in `): 52,558 Crores

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 2025-26
(Current Financial Year) 		FY 2024-25
(Previous Financial Year)
Number of complaints filed during the year Number of complaints pending resolution at close of the year Remarks Number of complaints filed during the year Number of complaints pending resolution at close of the year Remarks
Communities Yes
https://www.ambujafoundation.org/contact-us 		41 13 0 0
Investors
(other than shareholders) 		Yes
investors.relation@ ambujacement.com 		0 0 0 0
Shareholders Yes
https://www.ambujacement.com/investors/investor-services 		126 0 94 2
Employees and workers Yes
https://www. ambujacement.com/ Upload/PDF/Whistle_ Blower_Policy_ ACL.pdf 		11 1 8 0
Customers Yes
consumer.care@adani.com 		4 0 6 1
Value Chain Partners Yes
https://www.ambujacement.com/contact-us 		1 0 1 0
Other (please specify) Yes
https://www.ambujacement.com/contact-us 		18 1 13 1
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.

Sr.
No. 		Material issue identified 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)
1 Water management Risk and Opportunity Risk- Water being a shared resource, it is essential for business to use it in a responsible way. The risks can be conflicts with local communities and stakeholders over water rights and usage, potential water scarcity or quality issues due to overextraction or pollution, and regulatory constraints on water abstraction permits or discharge standards.

Opportunity- By demonstrating commitment to conserving water resources, we can build stronger relationships with local communities and government. This will help us in securing and maintaining social licenses to operate, especially in water-stressed regions. In future, the company may qualify for government incentives aimed at promoting water conservation and sustainability initiatives. 		We have been investing in rainwater harvesting initiatives, restoring village ponds, construction of check dams, water conservation at closed mines and groundwater recharge for a long time to mitigate the risk. As a result, the company is now water positive. The Company uses more than 50% of its water requirements in cement manufacturing from harvested rainwater Negative/
Positive
2 Air quality Risk Exposure to dust, Sox, Nox and other pollutants from cement plants can lead to respiratory issues among employees and nearby communities. This may lead to increased costs associated with healthcare for affected employees, and insurance premiums. The Company may also face opposition, protests and even legal restrictions on its operations. We focus on improving air quality in the surrounding environment. We monitor the plants’ stack emissions through the Continuous Emission Monitoring System. We install and maintain air pollution control measures such as bag filters and ESPs. Negative
3 Circular Economy Opportunity Circular economy offers great opportunity to lower the use of natural resources and fossil fuels in cement production and reduces carbon emissions. - Positive
4 Climate and Energy Risk and Opportunity Risk- Climate change poses multiple physical risks like flooding, temperature rise, water stress etc. Emerging and potential regulations may introduce or escalate regulatory risks. These extreme weather events can cause infrastructure damage, may hinder the supply chain network affecting timely delivery of raw materials and finished products.

Opportunity- Energy cost is a major cost in cement manufacturing. We continuously strive to reduce our specific thermal energy consumption and specific electrical energy consumption to optimise our energy costs. In addition, it is directly related to carbon emissions and by optimising energy consumption and use of green power, we can lower our carbon emissions.		 The Company has approximately 70% of products in its portfolio which are blended products with lower carbon footprint.
Further, we are investing more and more in renewal energy and green energy from WHRS. In addition, we have set ambitious targets for Thermal Substitution Rates (TSR) by using alternate fuels.		 Negative/
Positive
5 Biodiversity Risk and Opportunity Risk- Land disturbance and habitat fragmentation from operational activities can lead to biodiversity degradation.

Opportunity- Restored ecosystems can provide long-term environmental benefits, including enhanced ecosystem services such as water filtration, carbon sequestration, and soil preservation. These benefits not only contribute to global environmental goals but also can have positive economic implications for the company and local communities in the long run. 		We adhere to Indian national regulations and are a signatory to India Business and Biodiversity Initiative (IBBI) of the Confederation of Indian Industry (CII), and Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ). We assess the impacts on biodiversity and ecosystem services through set KPIs. This helps in conservation of ecosystem. The Company Ambuja Cements Limited is a TNFD adopter company. Negative/
Positive
6 Sustainable Construction Opportunity Intervention of sustainable practices and technologies such as use of supplementary cementitious materials, increased Thermal Substitution Rate (TSR), and efficient concrete use help drive down carbon emissions from cement production and hence help to reduce the carbon footprint. - Positive
7 Human Capital Development Opportunity Through continuous learning and development and strengthened employee relations, we can mitigate succession planning risks, address skills gaps and ensure continuity of leadership and expertise. It will also help in being competitive in the marketplace and stay ahead of trends. Human Capital development will also contribute to an overall learning culture in the organisation. - Positive
8 Diversity and Inclusion Opportunity Employee diversity leads to increased creativity and innovation, improved communication and teamwork, and a greater understanding and appreciation of different cultures. Additionally, a diverse workforce can help to attract and retain top talent and can provide a competitive advantage for organisations. - Positive
9 Human Rights Risk and Opportunity Risk- Concerns related to child/forced labour, discrimination or any other human rights-related aspects within the workforce and value chain may lead to statutory violations which may negatively impact the brand image.

Opportunity- Alignment with the human rights principles and procedures safeguard the employees and value chain partners and ensure zero incidents of non-compliance with regards to International and National Human Rights Standards and Regulations. 		We are committed to respecting and promoting human rights across the value chain by inculcating a human rights policy. The policy is in line with The Universal Declaration of Human Rights, Social Accountability 8000 (SA8000) Standard and International Treaties & Conventions related to Human Rights. Negative/
Positive
10 Occupational Health and Safety Risk and Opportunity Risk- Failure to protect workers from occupational hazards can result in legal action, fines, and compensation claims against the company. These risks can lead to significant financial liabilities and damage the company's reputation. Also, potential employees may hesitate from joining the company, and current employees may leave if they perceive their health and safety are not adequately protected, leading to challenges in attracting and retaining a skilled workforce.

Opportunity- By prioritising the well-being of all employees and workers, the company can enhance its employer brand, making it a more attractive place to work. Employees are more likely to join and stay with a company that prioritises their wellbeing, leading to lower turnover rates and higher employee satisfaction. 		We have developed safety initiatives including competency development, training, audits, inspections, surveys, We Care’ initiatives, Critical Control Management to prevent unwanted events, and especial cross-functional teams to drive process safety. Also, we conduct safety audits across our manufacturing sites to ensure that the actions are timely closed and implemented Negative/
Positive
11 Community Relations Opportunity Uplifting livelihood opportunities improves community relations which is essential for the social license to operate. Also, a healthy community will ensure availability of strong local labour force, if required at any given point of time. - Positive
12 Customer Relationship Management Opportunity CRM empowers to build a positive customer experience based on relevant real-time information and customer needs that matters to the business. It would enable data driven decision making, improved customer experience and hence drive growth in business by increasing loyalty and enhancing relations. - Positive
13 Corporate Governance and business ethics Opportunity Effective governance mechanism in the organisation gives an opportunity of building greater trust among the stakeholders and creates long-term value for them. - Positive
14 Risk Management Opportunity Enhanced Risk awareness and inplace emergency preparedness plans help to better foresee risks that may emerge due to climate change, regulations, sustained supply of raw material, funds, etc. and geopolitical developments. This helps to stay one step ahead and ensure business continuity and regulatory resilience. - Positive
15 Sustainable Supply Chain Risk & Opportunity Risk- Improper usage of resources, human rights violations, noncompliance with Supplier Code of Conduct, zero adoption of sustainable practices by suppliers can adversely impact on the environment, social wellbeing, value chain and brand image. Additionally, it might also lead to cases of regulatory noncompliances and fines.

Opportunity- The Company can leverage suppliers near operations to reduce costs, for greater control, quicker response and helps in cutting down significant emissions related to transportation. 		Supply chain and sourcing process has a direct impact on the environment and communities such as emissions, circular economy, water usage, biodiversity, material usage and human rights. We have taken measures to ensure ESG competency of suppliers while onboarding as well as ESG assessment of suppliers. Corrective actions are taken where there are gaps. Negative/
Positive
16 Information technology and data privacy Risk & Opportunity Risk- Instances of information security breaches could lead to loss of sensitive data of customers including personal information. It could also lead to increased media scrutiny resulting in a loss of stakeholder trust, company reputation and regulatory fines or penalties.

Opportunity- In the ever-evolving landscape of digitalisation and innovation, monitoring and analysis of data in real time would lead to quicker identification and resolution of issues. As a result, this will ensure management of systems and processes more effectively. 		With increased digitisation, and heavy dependence on technology systems, it has become critical for us to ensure implementation of SOPs and policies, conduct periodic internal and external (third-party) audits and tests to check the resilience of the IT infrastructure from hackers, cyber-attacks, malware etc. Positive/
Negative
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Section B Management Process

Management Process and Disclosures

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Principle 1 Management Process

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

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Principle 2 Management Process

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

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Principle 3 Management Process

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

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Principle 4 Management Process

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

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Principle 5 Management Process

Businesses should respect and promote human rights

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Principle 6 Management Process

Businesses should respect and make efforts to protect and restore the environment

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Principle 7 Management Process

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

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Principle 8 Management Process

Businesses should promote inclusive growth and equitable development

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Principle 9 Management Process

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

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