Report Profile, Material Aspects and Boundaries
Report Profile
This is Ambuja Cements’ eighth Corporate Sustainability Report, highlighting the Company’s continual and structured efforts towards improved disclosure of its triple bottom-line performance, and enriching stakeholder relationships. The annual reporting cycle for this Report is from January to December 2014. The contents of the Report are in accordance with the latest requirements of the Global Reporting Initiative (GRI) G4 guidelines. The Company has also made disclosures on the ‘Mining & Metals Sector Supplement’ as was done in the previous years. The GRI Content Index, External Assurance Report, and contact point for content-related questions are provided at the end of the Report. Sustainability Report 2013 was released in June 2014, at an Sustainability Steering Committee (CSSC) meetings. The Company follows systems incorporated by Holcim, and reports data yearly through online mechanisms or standard information carrier sheets. Holcim Accounting and Reporting Practices (HARP) is used for all financial information; Plant Environmental Profile (PEP) records the performance on various environmental aspects; and the CSR Questionnaire captures HR and CSR data. Other evaluation sheets are used for:
  • Costing and variance from the budget
  • Occupational health and safety (OH&S) performance
  • Energy consumption
  • CO2 emission
  • HR related parameters that are captured in SAP
This Report is externally assured by Bureau Veritas Certification (India) Private Limited as per AA 1000 Assurance Standard. The Assurance Statement is a part of the Report.
off-site meeting with key executives of the Company. The Report was based on the Global Reporting Initiative (GRI) G3 guidelines with A+ level of reporting and assurance by a third party.

The Sustainability Report is brought out in addition to the Annual Financial Report and Ambuja Cement Foundation’s Annual Report. The economic performance reported is in line with 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.

Ambuja has a robust mechanism for reporting performance in all three areas of evaluation, i.e. economic, environmental and social. The Sustainability Report has been reviewed by Top Management through Corporate associate companies, and channel partners/dealers as the Company has no operational control over them. The detailed financial disclosures of the Company are given in the Annual Report 2014, available on the Company website. This Report has been prepared as per GRI G4 guidelines and is aligned to ‘Comprehensive’ reporting. The Company followed the approach described in the GRI Implementation Manual in preparing the content. The material aspects have been brought out in the materiality matrix. The DMA (Disclosure on Management Approach) describes the Company’s approach to relevant subjects and the indicators provide details on performance in specific subjects.

The Ambuja value chain includes all cement plants, limestone mines, sales and marketing offices, channel partners, suppliers, and product design processes. There are no significant changes from the previous reporting periods in the scope and aspect boundaries and supply chain. There were no changes in the Company ownership during the year. For all the aspects, a detailed perception study was conducted and all our key stakeholder groups have been included in the aspect boundary.