ABOUT THE REPORT

ACL has been publishing the Corporate Sustainability Report for the past five years. It is a part of our continual and structured efforts towards improved disclosure of triple bottom-line performance and enriching stakeholder relationships.

The reporting period covered for this report is January to December 2012. The contents of the report include all core and some additional indicators as per Global Reporting Initiative (GRI) G3 version guidelines (‘A+’ level of reporting). The Company has also made disclosures on the ‘Mining & Metals Sector Supplement’ as done in the previous year to meet the requirements of A Level reporting. Company’s previous ‘Sustainability Report 2011’ was released in Off-Site meeting with key executives of the company held on May 2, 2012. The report was based on Global Reporting Initiative (GRI) G3 guidelines. With A+ Level of reporting, it is the second ‘Sustainability Report’ of the company independently assured by Third Party and the first to be accorded GRI

Application Level Check. Additionally Corporate Sustainability Report 2011 also reported on Mining & Metals Sector Supplement. The Sustainability Report is brought out in addition to the Annual financial Report as well as Ambuja Cement Foundation’s Annual Report. An annual reporting cycle is maintained for the report. The Economic Performance reported is taken from the Company’s audited Annual Results prepared in accordance with the Companies Act, 1956 and audited by M/s S.R. Batliboi & Co. The company has not included subsidiaries and their performance indicators. ACL has a robust mechanism for reporting performance in all three areas of evaluation, i.e., economic, environmental and social.

The company follows systems incorporated by Holcim to report data, yearly through online mechanism or standard information carrier sheets. Holcim Accounting and Reporting Practices (HARP) is used for all financial information, Plant Environmental Profile (PEP) records performance on various Environment aspects and CSR Questionnaire captures HR and CSR data. Other evaluations sheets are used for: (i) costing and variance from the budget; (ii) occupational health and safety (OH&S) performance; (iii) energy consumption; (iv) CO2 emission; and (v) HR related parameters in SAP. Assurance M/s Ernst & Young L.L.P has conducted independent assurance for the ‘Sustainability Report 2012’ as per ISAE 3000 standard and their assurance statement is a part of the report.

Ambuja Cements Limited