{ "company_id": "ACC", "company_name": "ACC Limited", "cin": "L26940GJ1936PLC149771", "cin_prefilled_note": "Pre-filled task brief listed CIN as L26940MH1936PLC002515; BRSR FY2024-25 cover page + Section A both disclose CIN as L26940GJ1936PLC149771 (re-registration to Gujarat following Adani-group reorganisation). BRSR-disclosed CIN used.", "isin": "INE012A01025", "nse_code": "ACC", "bse_code": "500410", "fy": "2024-25", "vintage_date": "2026-05-27", "registered_office_state": "Gujarat", "registered_office_state_prefilled_note": "Pre-filled brief said Maharashtra; BRSR Section A discloses registered office at Adani Corporate House, Ahmedabad, Gujarat – 382421. BRSR-disclosed state used.", "primary_listing": "NSE/BSE", "promoter_group": "Adani Group", "primary_business": "Cement & Cement Products", "nic_2_digit": "23", "brsr_source": { "primary_source_url": "https://nsearchives.nseindia.com/corporate/ACC_1_31052025185334_ACC_BRSR_2025.pdf", "primary_source_type": "nse_brsr_filing", "evidence_cache_path": "scripts/primary-source/evidence/nsearchives-nseindia-com/corporate-acc-1-31052025185334-acc-brsr-2025-pdf/2026-05-27T04-13-03-901Z", "brsr_pages": "297-335 (statutory section) + 581-586 (assurance statement)", "fetched_date": "2026-05-27", "fetched_via": "direct" }, "identity": { "incorporated_year": 1936, "primary_business": "Cement & Cement Products", "nic_2_digit": "23", "nic_4_digit": "23941", "nse_industry": "Construction Materials", "promoter_group": "Adani Group", "paid_up_capital_inr": 1877872630, "is_top_150_brsr_core_assurance_fy_2324": null, "is_top_250_brsr_core_assurance_fy_2425": true, "subsidiaries_count": 25, "joint_ventures_count": 5, "associates_count": 1 }, "operations": { "revenue_from_operations_inr_cr": null, "turnover_inr_cr": 20594, "turnover_source_page": "300", "net_worth_inr_cr": 18271, "net_worth_source_page": "300", "total_assets_inr_cr": null, "plants_count_national": 17, "offices_count_national": 35, "total_locations_national": 52, "plants_count_international": 0, "offices_count_international": 0, "states_with_operations_count": 29, "states_with_operations_note": "29 States and UTs and 565+ districts (national markets served)", "international_operations": false, "international_operations_countries": [], "export_share_pct": 0 }, "workforce": { "employees_permanent_total": 1700, "employees_permanent_male": 1606, "employees_permanent_female": 94, "employees_permanent_female_share_pct": 5.53, "employees_other_total": 1, "employees_other_male": 1, "employees_other_female": 0, "employees_total": 1701, "workers_permanent_total": 1470, "workers_permanent_male": 1460, "workers_permanent_female": 10, "workers_permanent_female_share_pct": 0.68, "workers_other_total": 0, "workers_other_male": 0, "workers_other_female": 0, "workers_total": 1470, "differently_abled_employees_total": 5, "differently_abled_employees_male": 3, "differently_abled_employees_female": 2, "differently_abled_workers_total": 0, "board_total": 8, "board_female": 1, "board_female_share_pct": 12.50, "kmp_total": 3, "kmp_female": 0, "turnover_rate_permanent_employees_pct": 21.20, "turnover_rate_permanent_workers_pct": 13.46, "median_remuneration_employees_male_inr": 1669596, "median_remuneration_employees_female_inr": 907824, "median_remuneration_workers_male_inr": 660869, "median_remuneration_workers_female_inr": 603105, "median_remuneration_bod_male_inr_lakh": 49.50, "median_remuneration_bod_female_inr_lakh": 32.25, "median_remuneration_kmp_male_inr_cr": 8.1, "gross_wages_paid_to_women_pct_total_wages": 3.20, "wages_above_minimum_wage_pct": 100.0, "calculated_total_workforce": 3171, "calculated_female_workforce_share_pct": 3.28, "_dqs_workforce": 4 }, "wellbeing_social": { "wellbeing_spend_inr_cr": 34.62, "wellbeing_spend_as_pct_revenue": 0.17, "wellbeing_spend_source_page": "315", "insurance_group_medical_coverage_pct_employees": 100.0, "insurance_accident_coverage_pct_employees": 100.0, "insurance_group_medical_coverage_pct_workers": 100.0, "insurance_accident_coverage_pct_workers": 100.0, "maternity_benefits_coverage": "Yes (100% of eligible female employees and workers)", "paternity_benefits_coverage": "Yes (94% of male permanent employees)", "day_care_facility_coverage": "Yes (100% of employees and permanent workers)", "pf_coverage_pct": 100.0, "gratuity_coverage_pct": 100.0, "return_to_work_rate_female_employees_pct": 100.0, "retention_rate_female_employees_pct": 67.0, "complaints_posh_received": 2, "complaints_posh_pending_at_year_end": 1, "complaints_posh_upheld": 2, "complaints_child_labour_received": 0, "complaints_forced_labour_received": 0, "complaints_discrimination_received": 0, "complaints_wages_received": 0, "complaints_other_human_rights_received": 0, "complaints_working_conditions_received": 0, "complaints_health_safety_received": 0, "training_hours_human_rights_pct_employees_covered": 100.0, "training_hours_human_rights_pct_workers_covered": 100.0, "ngrbc_communities_complaints_received": 26, "ngrbc_shareholders_complaints_received": 55, "ngrbc_employees_workers_complaints_received": 8, "ngrbc_customers_complaints_received": 36, "ngrbc_value_chain_complaints_received": 4, "ngrbc_other_complaints_received": 28 }, "environment_principle_6": { "energy": { "total_energy_consumed_gj": 68997318, "renewable_energy_total_gj": 5987089, "renewable_electricity_gj": 488160, "renewable_fuel_gj": 5498929, "non_renewable_energy_total_gj": 63010229, "non_renewable_electricity_gj": 3120480, "non_renewable_fuel_gj": 59889749, "renewable_share_pct_calculated": 8.68, "energy_intensity_gj_per_inr_cr_turnover": 0.0003, "energy_intensity_gj_per_t_cementitious_material": 2.4, "specific_thermal_energy_consumption_mj_per_kg_clinker": null, "specific_electrical_energy_consumption_kwh_per_t_cement": null, "pat_designated_consumer": true, "pat_designated_consumer_sites": [ "Gagal-1", "Gagal-2", "Lakheri", "Tikaria", "Kymore", "Chaibasa", "Jamul", "Bargarh", "Wadi", "Madhukarai", "Chanda", "Sindri", "Thondebhavi", "Kudithini" ], "_dqs_energy": 4, "_source_page": "325" }, "ghg_emissions": { "scope_1_tco2e": 13488976, "scope_2_location_based_tco2e": 625212, "scope_2_market_based_tco2e": null, "scope_1_co2_tco2": null, "scope_1_ch4_tco2e": null, "scope_1_n2o_tco2e": null, "scope_3_disclosed": false, "scope_3_categories_disclosed": [], "scope_3_total_tco2e": null, "ghg_methodology": "GHG Protocol Corporate Standard", "ghg_assurance_provider": "TUV India Private Limited", "ghg_assurance_level": "Reasonable (BRSR Core)", "scope_1_plus_2_per_inr_cr_turnover_kg_co2": 0.07, "scope_1_plus_2_per_t_cementitious_kg_co2": 506, "scope_1_per_t_cementitious_kg_co2_target_2030": 421, "scope_2_per_t_cementitious_kg_co2_target_2030": 10, "scope_1_per_t_cementitious_kg_co2_actual_fy2425": 484, "scope_2_per_t_cementitious_kg_co2_actual_fy2425": 22, "calculated_total_scope_1_plus_2_tco2e": 14114188, "_dqs_ghg": 4, "_source_page": "327" }, "water": { "water_withdrawal_total_kl": 4799920, "water_withdrawal_surface_kl": 2629692, "water_withdrawal_groundwater_kl": 229610, "water_withdrawal_third_party_kl": 70819, "water_withdrawal_seawater_kl": 0, "water_withdrawal_rainwater_kl": 1869799, "water_consumption_kl": 4799920, "water_discharge_kl": 0, "water_recycled_kl": null, "water_intensity_litres_per_inr_cr_turnover": 0.02, "water_intensity_litres_per_t_cementitious_material": 172, "water_stressed_areas_operations": null, "zero_liquid_discharge_all_plants": true, "zld_note": "Zero Liquid Discharge implemented at all plant locations; no wastewater discharged outside plant premises", "_dqs_water": 4, "_source_page": "326" }, "air_emissions": { "nox_tonnes": 8003, "sox_tonnes": 461, "pm_tonnes": 264, "pop_tonnes": null, "voc_tonnes": null, "hap_tonnes": null, "_source_page": "326" }, "waste": { "waste_total_tonnes": 477486, "waste_plastic_tonnes": 39453, "waste_e_waste_tonnes": 26, "waste_bio_medical_tonnes": 0.5, "waste_construction_demolition_tonnes": 56, "waste_battery_tonnes": 32, "waste_radioactive_tonnes": 0, "waste_other_hazardous_tonnes": 191, "waste_other_non_hazardous_tonnes": 437727, "waste_recycled_tonnes": 477485, "waste_reused_tonnes": 0, "waste_other_recovery_tonnes": 0, "waste_recovered_share_pct_calculated": 99.99, "waste_disposed_incineration_tonnes": 0.5, "waste_disposed_landfill_tonnes": 0, "waste_intensity_kg_per_inr_turnover": 0.0025, "waste_intensity_kg_per_t_cementitious": 17, "epr_applicable": true, "_source_page": "328" }, "biodiversity": { "operations_in_ecologically_sensitive_areas": true, "ecologically_sensitive_locations_count": 3, "ecologically_sensitive_locations_examples": [ "Kudithini Cement Works, Bellary, Karnataka", "Sindola Limestone Mines" ], "biodiversity_management_plan_published": null, "signatory_iibi": true }, "compliance": { "non_compliance_with_environmental_laws_events": 0, "environmental_penalty_inr_cr": 0 } }, "brsr_core_9_attributes": { "ghg_emission_intensity_per_revenue_kg_per_inr_cr": 0.07, "ghg_emission_intensity_per_revenue_assurance_status": "Reasonable", "energy_footprint_per_revenue_gj_per_inr_cr": 0.0003, "energy_footprint_assurance_status": "Reasonable", "water_footprint_per_revenue_litres_per_inr_cr": 0.02, "water_footprint_assurance_status": "Reasonable", "job_creation_in_smaller_towns_rural_pct_wages": 58.98, "job_creation_in_smaller_towns_semi_urban_pct_wages": 10.26, "job_creation_in_smaller_towns_urban_pct_wages": 24.45, "job_creation_in_smaller_towns_metropolitan_pct_wages": 6.31, "job_creation_smaller_towns_assurance_status": "Reasonable", "spend_on_wellbeing_pct_revenue": 0.17, "ltifr_employees_per_million_person_hours": 0.09, "ltifr_workers_per_million_person_hours": 0.49, "ltifr_assurance_status": "Reasonable", "gross_wages_paid_to_women_pct_total_wages": 3.20, "gross_wages_women_assurance_status": "Reasonable", "complaints_received_total_assurance_status": "Reasonable", "input_material_from_msme_smaller_producers_pct": 23.25, "input_material_from_within_india_pct": 96.62, "_dqs_brsr_core": 4 }, "cement_sector_specific": { "cement_production_total_mt_disclosed": null, "cement_production_total_mt_calculated_note": "Implied from intensity ratios: total energy 68,997,318 GJ ÷ 2.4 GJ/t ≈ 28.75 MT cementitious; Scope1+2 = 14,114,188 tCO2e ÷ 506 kg/t ≈ 27.89 MT cementitious. Production not directly disclosed in BRSR.", "cement_production_total_mt_calculated_low": 27.89, "cement_production_total_mt_calculated_high": 28.75, "clinker_production_total_mt": null, "calculated_clinker_factor_pct": null, "blended_cement_portfolio_share_pct": 93, "blended_cement_source_page": "305 (CEO statement: approximately 93% of products are blended with lower carbon footprint)", "thermal_substitution_rate_pct": null, "thermal_substitution_rate_note": "TSR not numerically disclosed in BRSR; qualitative reference only (ambitious targets for TSR by using alternate fuels)", "alternative_fuel_types_used": [ "industrial waste", "alternate fuels (qualitative reference)" ], "whrs_capacity_mw_disclosed": null, "whrs_planned_mw_examples": [ 17 ], "whrs_planned_mw_note": "17 MW WHRS referenced as part of planned Bilaspur (Chhattisgarh) integrated cement project (3.3 MTPA clinker + 1.0 MTPA cement + 30 MW CPP + 17 MW WHRS); not full installed-fleet disclosure", "captive_power_planned_mw_examples": [ 30, 100 ], "renewable_power_share_pct_green_power": 18, "renewable_power_target_pct_fy_2728": 60, "renewable_power_target_capacity_mw": 1000, "renewable_power_target_note": "Pursuing 1 GW renewable power project; achieved 18% green power share in FY2024-25; target 60% of total energy consumption from green power by FY2027-28 (CEO statement page 307)", "circular_economy_waste_derived_resources_consumed_mt": 12, "circular_economy_target_2030_mt": 30, "carbon_capture_pilots_status": "None disclosed", "ccs_capacity_planned_tco2_per_year": null, "fly_ash_utilisation_t": null, "slag_utilisation_t": null, "cbam_transitional_declaration_filed": false, "cbam_in_scope_exports_to_eu_tonnes": 0, "cbam_note": "0% export of products disclosed (Section A Q19b); no CBAM exposure" }, "governance_disclosure": { "board_size": 8, "independent_directors_count": null, "independent_directors_share_pct": null, "women_directors_count": 1, "women_directors_share_pct": 12.50, "esg_committee_exists": true, "esg_committee_name": "Corporate Responsibility Committee (CRC) of the Board", "esg_committee_chair_independent": true, "esg_committee_meeting_frequency": "Quarterly", "esg_committee_note": "CRC consists of Independent Directors; reviews sustainability performance and KPIs every quarter", "highest_authority_for_brsr": "CEO and Whole Time Director", "anti_corruption_policy_published": true, "anti_corruption_policy_url": "https://www.acclimited.com/assets/new/pdf/ANTI-CORRUPTION-ANTI-BRIBERY-POLICY.pdf", "human_rights_policy_published": true, "human_rights_policy_url": "https://www.acclimited.com/assets/new/pdf/Human%20Rights%20Policy.pdf", "supplier_code_of_conduct_published": true, "supplier_code_url": "https://www.acclimited.com/assets/new/pdf/Supplier%20Code%20of%20Conduct.pdf", "whistleblower_policy_published": true, "whistleblower_policy_url": "https://www.acclimited.com/assets/new/pdf/Whistle%20Blower%20Policy%20ACC.pdf", "diversity_equity_inclusion_policy_published": true, "stakeholder_engagement_policy_published": true, "cyber_security_policy_published": true, "trade_industry_affiliations_count": 7, "trade_associations_examples": [ "IBBI", "GCCA", "CII", "NSC", "WEF", "SBTi", "UN Global Compact" ] }, "assurance": { "brsr_core_assurance_required_fy_2425": true, "brsr_core_assurance_obtained_fy_2425": true, "brsr_core_assurance_provider": "TUV India Private Limited", "brsr_core_assurance_level": "Reasonable", "brsr_core_assurance_standard_followed": "ISAE 3000 (revised) and ISAE 3410", "full_brsr_voluntary_assurance_obtained": true, "full_brsr_voluntary_assurance_provider": "TUV India Private Limited", "full_brsr_voluntary_assurance_level": "Limited (for parameters other than BRSR Core)", "assurance_statement_pages": "581-586", "ghg_specific_assurance_separate": false, "ghg_specific_assurance_provider": "TUV India Private Limited (via BRSR Core reasonable assurance)", "ghg_specific_assurance_standard": "ISAE 3410" }, "voluntary_frameworks": { "gri_report_published_fy_2425": null, "gri_standards_version_used": null, "ifrs_s1_voluntary_disclosure": null, "ifrs_s2_voluntary_disclosure": null, "tcfd_disclosure_published": null, "cdp_climate_response_filed": null, "cdp_water_response_filed": null, "cdp_climate_score_disclosed": null, "sbti_validated_target": true, "sbti_validation_url": "https://sciencebasedtargets.org/target-dashboard", "sbti_near_term_target_year": 2030, "sbti_long_term_target_year": 2050, "net_zero_target_year": 2050, "transition_plan_published": null, "transition_plan_disclosure_framework": null, "iso_certifications": [ "ISO 9001:2015", "ISO 14001:2015", "ISO 50001:2018", "ISO 45001:2018" ], "other_frameworks_mapped": [ "GHG Protocol", "Cement Sustainability Initiative (WBCSD)", "GCCA", "SBTi", "UNGC", "WEF 1t.org" ] }, "qc_metadata": { "scraped_by": "Claude (Opus 4.7) manual extraction from cached BRSR text", "scraped_date": "2026-05-27", "parser_version": "manual-v1", "fields_extracted": 168, "fields_disclosed_by_company": 142, "fields_calculated": 8, "fields_not_disclosed": 18, "disclosure_completeness_pct": 84.5, "calculated_disclosure_quality_score_aggregate": 4.0, "cross_validation_status": "pass", "cross_validation_log_ref": "qc-log.md#ACC-2425", "restatement_detected": false, "restatement_log_ref": "", "manual_review_completed": true, "manual_review_date": "2026-05-27", "manual_reviewer": "Ravi (PDF audit) + Claude", "notes": "Extracted from NSE-filed standalone BRSR (filed 31 May 2025). Key divergences from prefilled brief: (a) CIN is L26940GJ1936PLC149771 (Gujarat re-registration), not the Maharashtra CIN listed in the brief; (b) registered office is Gujarat (Ahmedabad / Adani Corporate House), not Maharashtra. Both correspond to Adani-era reorganisation. Workforce total 3,171 = 1,701 employees + 1,470 workers (matches brief). Calculated female workforce share 3.28% (matches brief). Plants count national = 17 (matches brief). Assurance: TUV India Private Limited; Reasonable for BRSR Core + Limited for other parameters, per ISAE 3000 (revised) + ISAE 3410 (matches brief). Cement production not directly disclosed in BRSR Essential Indicators; derived range 27.89–28.75 MT cementitious from intensity back-solves. TSR (Thermal Substitution Rate) not numerically disclosed — qualitative reference only; this is a recurring sector-level gap for Adani-group cement companies and matches the Ambuja pattern. Scope 3 not disclosed in Essential Indicators parsed. Independent-director count not in BRSR pages parsed (would require Corporate Governance Report from full Annual Report). FY2023-24 comparator values also disclosed in PDF but not captured here per single-FY-row schema. CEO statement on page 307 appears mistakenly to reference 'Ambuja Cement' — same boilerplate language as the Ambuja BRSR — flagged but does not affect data extracted.", "notes_audit_2026_05_27": [ "PRIMARY-SOURCE PDF AUDIT 2026-05-27 (Ravi manual + Claude) on ACC Limited Integrated Annual Report 2024-25 (313-page PDF, double-page spread; printed pages 296-335 BRSR + 336-339 Auditor's Report). NSE-filed standalone BRSR matches the IR Annexure-II verbatim.", "(1) Section A item 13 reporting boundary: STANDALONE — Integrated Units and Grinding units, mines and bulk cement terminals. Excludes 30+ subsidiaries / JVs / associates including ACC Concrete South/West, Asian Concretes and Cements, Asian Fine Cements, Bulk Cements Corporation (India) 94.65%, MP AMRL coal company JVs (4 entities at 49% each), Alcon Cement 40% associate, Aakaash Manufacturing 40% JV, plus 20+ infrastructure / realtor SPVs at 100%.", "(2) Adani control structure (per Adani Portfolio overview page 9): Ambuja Cements holds 50.05% in ACC directly + Adani family / promoter direct holding 6.64% = approximately 56.69% effective Adani control. Ambuja itself 67.53% held by Adani group at 31 March 2025.", "(3) Orient Cement acquisition POST FY CUTOFF — completed April 2025, post 31 March 2025 close. Orient (8.5 MTPA) NOT consolidated in ACC OR Ambuja FY 2024-25 BRSR; Ambuja-group total capacity rises to 100.3 MTPA on April 2025 close including Farakka 2.4 MTPA expansion. Orient files independent FY 2024-25 BRSR.", "(4) Assurance: TUV India Private Limited; Reasonable Assurance for BRSR Core 9 attributes + Limited Assurance for other parameters; ISAE 3000 (revised) + ISAE 3410. Same provider and standards as Ambuja and Dalmia and Nuvoco and JK Cement and Sagar and Orient — TUV India dominates the Adani-adjacent cement universe.", "(5) Workforce contraction 18% YoY: FY 2024-25 total workforce 3,171 (1,701 employees + 1,470 workers) vs FY 2023-24 total 3,884 (2,202 employees + 1,682 workers). Adani-era restructuring effect. Permanent employee turnover rate 21.20% (down from FY 2022-23 23.89% but up from FY 2023-24 29.04%).", "(6) Energy: total 68,997,318 GJ; renewable share 8.68% (5,987,089 GJ); intensity 2.4 GJ/t cementitious (worsened from 2.3 prior FY). 13 PAT designated consumers. 10 of 13 achieved target directly; Chaibasa, Thondebhavi, Kudithini achieved via ESCerts purchase. Thondebhavi and Kudithini PAT target will be achieved by purchasing ESCerts by FY 2025-26 due date.", "(7) GHG: Scope 1 = 13,488,976 tCO2e (down from 14,800,767); Scope 2 = 625,212 tCO2e (up from 589,017; methodology basis location-based assumed but not specified in BRSR); Scope 1+2 intensity = 506 kg CO2/t cementitious (484 + 22; down from 534 prior FY). Section B 2030 targets: Gross Scope 1 = 421 kg/t and Scope 2 = 10 kg/t (cumulative target 431 kg/t cementitious by 2030). Scope 3 NOT disclosed in BRSR.", "(8) SBTi: ACC Near Term (2030) and Net-Zero (2050) targets validated and referenced at https://sciencebasedtargets.org/target-dashboard (page 329). Same dashboard reference as Ambuja.", "(9) Water withdrawal restated dramatically downward 67% YoY: 14,336,135 KL → 4,799,920 KL. Main drivers: Surface water 5,201,018 → 2,629,692 (-49%) and Rain water harvested classification 7,925,778 → 1,869,799 (-76%). Water intensity 497 → 172 L/t cementitious (-65%) — inconsistent with 2.3 → 2.4 GJ/t energy intensity which barely changed; methodology re-classification (likely re-mapping rain water harvested out of Withdrawal into an offset for Water Positive calculation) is the probable driver. Both FYs are TUV India Reasonable Assurance-assured so the underlying numbers are assured even though the basis differs.", "(10) ZLD across all plant locations confirmed page 326. Same posture as Ambuja and UltraTech.", "(11) Air emissions FY 2024-25: NOx 8,003 t (down 18% from 9,721); SOx 461 t; PM 264 t — significantly lower absolute than UltraTech (NOx 92,709; 8x larger fleet) and slightly lower than Ambuja (NOx 11,608).", "(12) Safety FY 2024-25: 1 worker fatality + 0 employee fatalities (vs 0/0 prior FY — FIRST worker fatality under Adani-era operations). LTIFR improved: Employees 0.38 → 0.09 (-76%); Workers 0.62 → 0.49 (-21%). Total recordable injuries: 3 employees + 35 workers (vs 5 + 25 prior FY — worker recordable injuries up 40%). 0 high-consequence injuries (excluding fatality).", "(13) POSH FY 2024-25: 2 complaints filed, 2 upheld (100% upheld rate; report finalisation in progress noted for 1). Equivalent to 1.9% of female workforce. FY 2023-24 had 0/0. Same 100% upheld pattern as UltraTech (6 of 6).", "(14) MSME procurement restated upward 14x YoY: 1.66% → 23.25%. Same restatement pattern as Ambuja (2.24% → 23.99%). Likely methodology re-mapping against Udyam-registered MSME boundaries; not explained narratively. Indian-sourced 96.62% (up from 98.97% prior FY — slight drop). 90%+ inputs sourced locally within India per Principle 2 Q2b.", "(15) Wellbeing spend: ₹34.62 cr = 0.17% of revenue (down from ₹36.85 cr = 0.20% prior FY). Health and Accident insurance: 100% coverage all employees and workers. Maternity 100% of eligible female; Day care 100% all plant sites and offices. 100% workers unionised (1,470 of 1,470).", "(16) MATERIAL CONTINGENT LIABILITY: CCI cement cartel litigation — Independent Auditor's Report Emphasis of Matter (page 337) draws attention to Note 43(A) of standalone financial statements describing uncertainty related to ongoing CCI litigation. Same 2016-17 vintage of CCI penalty orders that hit UltraTech (₹1,685.13 cr total). Specific ACC exposure amount not in BRSR proper; must be cross-referenced from standalone financial statements (Notes 9, 26, 43(A), 44). Key Audit Matter — Litigation and Claims (Notes 1.3(H), 1.4(I), 43(A), 44) covers direct tax, indirect tax, government incentive claims and other matters; the CCI matter is one of multiple ongoing legal proceedings of material magnitude.", "(17) Financial statement auditors: not extracted in current pass (page 337 visible; later pages have signatory details). To capture in v1.1 pass.", "(18) Trade and industry associations (Principle 7 Q1): 7 affiliations — IBBI, GCCA, CII, NSC (all National), WEF, SBTi, UN Global Compact (all International).", "(19) CEO statement on page 308 contains 'Ambuja Cement continues to lead the way in water stewardship and plastic waste co-processing' — boilerplate written from Ambuja-parent perspective and copy-pasted into ACC BRSR. Flagged already in qc_metadata.notes. Does not affect data integrity but is a disclosure-quality observation.", "(20) 18% green power share achieved FY 2024-25; target 60% of total energy consumption from green power by FY 2027-28; pursuing 1 GW renewable power project (group-level — Adani Cement initiative). 93% of products are blended with lower carbon footprint (CEO statement page 307). 12 million tonnes waste-derived resources consumed in FY 2024-25 (target 30 Mt by 2030). Water positivity 1.04x (target 5x by 2030). CSR beneficiaries 2.1 million (target 3.5 million by 2030).", "(21) EIA pipeline (page 330-332): 10 ongoing or proposed environmental clearance projects including (a) Kannur Wadi Limestone Block 550 Ha Karnataka; (b) Bilaspur Chhattisgarh Integrated Cement Project 3.3 MTPA clinker + 1.0 MTPA cement + 30 MW CPP + 17 MW WHRS + 2x2000 KVA + 1x500 KVA D.G. Set; (c) Kadapa Andhra Pradesh 5.0 MTPA Clinkerisation + 8.0 MTPA Grinding + 100 MW Captive Power; (d) Madukkarai Tamil Nadu expansion 1.35 → 7.35 MTPA (existing 1.35 + proposed 2 x 3 MPTA = 6 MTPA addition). Significant Tier-1 capacity addition pipeline.", "(22) Unfair Trade Practices complaints (Principle 9 Q3): 13 received in FY 2024-25 + 85 pending at year-end (vs 20 received + 9 pending FY 2023-24) — high pending stock from previous years, consumer forum / appellate forum stage. Restrictive Trade Practices: 0 received (vs 24 received + 11 pending prior FY) — material drop. Data breaches: 0 in FY 2024-25." ], "cross_validation_completed_date": "2026-05-28" }, "manual_review_questions": [ "Cement production tonnage for FY2024-25: BRSR discloses intensities (GJ/t, kg CO2/t, kL/t) but not absolute production. Back-solved range is 27.89–28.75 MT. Cross-validate against the Annual Report Financial Statements MD&A or the SBTi dashboard before publishing the anchor?", "Thermal Substitution Rate (TSR): qualitative reference only. Adani-Cement consolidated investor decks may disclose ACC-level (or combined Ambuja+ACC) TSR. Mark null in BRSR row and supplement from secondary Adani-group sources (flagged with secondary-source provenance), or leave null with disclosure-gap flag?", "Independent director count + ESG-committee composition is referenced (CRC consists of Independent Directors) but exact integer count not in the BRSR pages parsed. Pull from Corporate Governance Report section of FY2024-25 Annual Report — defer until that PDF is also cached?" ] }