Introduction and objectives of work

BUREAU VERITAS Certification (India) Pvt. Ltd. has been engaged by Ambuja Cements Limited to conduct an independent assurance of its Sustainability Report 2014. This Assurance Statement applies to the related information included within the scope of work described below.

This information and its presentation in the Sustainability Report 2014 are the sole responsibility of the management of Ambuja Cements Limited. Bureau Veritas was not involved in the drafting of the Report. Our sole responsibility was to provide independent assurance on its content.

Scope of work

The assurance process was conducted in line with the requirements of the Assurance Standard AA1000AS (2008) Type 2 assurance. The scope of work included:
  • Data and information included in Sustainability Report 2014 for the reporting period 1st January 2014 to 31st December 2014;
  • Appropriateness and robustness of underlying reporting systems and processes, used to collect, analyse and review the information reported;
Evaluation of the Report against the main principles of the AA1000 Assurance Standard (2008) published by AccountAbility: The Institute of Social and Ethical Accountability o Inclusivity

o Materiality
o Responsiveness

  • Evaluation of the Report against the principles of Accuracy, Accessibility, Balance, Clarity, Comparability, Reliability, Timeliness and Stakeholder Inclusiveness, as defined in the GRI Sustainability Reporting Guidelines G4;
The level of assurance has been applied as “Moderate” for all sections of the report.


As part of its independent assurance, Bureau Veritas undertook the following activities:
  1. Interviews with relevant personnel of Ambuja Cements Limited;
  2. Review of documentary evidence produced by Ambuja Cements Limited;
  3. Audit of performance data, on a sampling basis
  4. Site visits to the i) Ambujanagar Integrated Cement Plant at Taluka Kodinar, District Gir Somnath, Gujarat, India (11.05.15 to 14.05.15) ii) Grinding Unit at Dadri, Dist Gautam Budh Nagar, Uttar Pradesh, India (05.05.15 to 06.05.15) iii) Bulk Cement Terminal at Muldwarka, District Junagadh, Gujarat (13.05.15) iv) Limestone Mines at Sugala near the ICP at Ambujanagar in Gujarat (13.05.15) and v) Corporate Office at Andheri, Mumbai (15.05,15);
  5. Review of Ambuja Cements Limited data and information systems for collection, aggregation, analysis and review;
  6. Review of stakeholder engagement activities by review of the Stakeholder Engagement Report prepared by a consultant who was engaged by Ambuja Cements Limited