Materiality Assessment

Identifying Impactful Issues

Ambuja Cements applies the principle of materiality to shape its ESG framework, integrating insights from management and stakeholders to identify key economic, environmental, and social impacts. A thorough review conducted during the reporting period refined previously identified material topics, ensuring alignment with evolving priorities and stakeholder expectations. This process enhances the Company’s strategic focus and long-term sustainability efforts

Analyse

Gain a comprehensive understanding of Ambuja Cements’ operations, sustainability context, applicable laws and regulations, and business relationships. Additionally, address the needs and expectations of both internal and external stakeholders effectively.

Determine

Evaluate the actual and potential impacts of the Company’s products, activities, and stakeholder relationships on the economy, environment, and society. These impacts are systematically categorised as positive or negative based on the outcomes of assessments and due diligence processes conducted throughout the year.

Evaluate

Assess the significance of both positive and negative impacts, evaluating their severity and the likelihood of occurrence. This ensures a comprehensive understanding of their potential effects.

Authenticate

The updated material topics are thoroughly reviewed and finalised in collaboration with senior management, ensuring alignment with strategic priorities.

Emphasise

The leadership team reviews the significance of the identified impacts, ensuring a thorough evaluation. These impacts are then categorised into distinct material topics for focused action

Material Issues for Enterprise Value Creation

The Company has identified 15 material topics critical to its business and aligned them with Key Performance Indicators (KPIs) to address and integrate them into the Enterprise Risk Management (ERM) framework. Additionally, Ambuja Cements is committed to reviewing these material topics every two years to ensure alignment with its evolving business objectives.

Enviornment

Social

Governance