{
  "company_id": "AMBUJACEM",
  "company_name": "Ambuja Cements Limited",
  "cin": "L26942GJ1981PLC004717",
  "isin": "INE079A01024",
  "nse_code": "AMBUJACEM",
  "bse_code": "500425",
  "fy": "2024-25",
  "vintage_date": "2026-05-27",
  "registered_office_state": "Gujarat",
  "primary_listing": "NSE/BSE",
  "brsr_source": {
    "primary_source_url": "https://connect.adani.com/annual_report/2025/ambuja/pdf/BRSR-from-Ambuja-Cements-IR-2024-25.pdf",
    "primary_source_type": "standalone_brsr_pdf",
    "evidence_cache_path": "scripts/primary-source/evidence/connect-adani-com/annual-report-2025-ambuja-pdf-brsr-from-ambuja-cements-ir-2024-25-pdf/2026-05-27T04-10-44-275Z",
    "brsr_pages": "298-337 (within Integrated Annual Report 2024-25)",
    "fetched_date": "2026-05-27",
    "fetched_via": "direct",
    "secondary_validation_source": null
  },
  "identity": {
    "incorporated_year": 1981,
    "primary_business": "Cement & Cement Products",
    "nic_2_digit": "23",
    "nic_5_digit": "23941",
    "nse_industry": "Construction Materials",
    "promoter_group": "Adani Group",
    "market_cap_inr_cr_31_mar_2025": null,
    "market_cap_rank_31_mar_2025": null,
    "is_top_150_brsr_core_assurance_fy_2324": true,
    "is_top_250_brsr_core_assurance_fy_2425": true,
    "is_top_500_brsr_core_assurance_fy_2526_planned": true,
    "subsidiaries_count": 10,
    "joint_ventures_count": 2,
    "associates_count": 0,
    "subsidiaries_list_disclosed": [
      "M.G.T Cements Private Limited (100%)",
      "Chemical Limes Mundwa Private Limited (100%)",
      "Ambuja Concrete North Private Limited (100%)",
      "Ambuja Concrete West Private Limited (100%)",
      "Lotis IFSC Private Limited (100%)",
      "Ambuja Shipping Services Limited (100%)",
      "Foxworth Resources and Minerals Limited (100%)",
      "Sanghi Industries Limited (58.08%)",
      "ACC Limited (50.05%)",
      "One India BSC Private Limited (50%)",
      "Penna Cement Industries Limited (99.94%)"
    ]
  },
  "operations": {
    "revenue_from_operations_inr_cr": 18857,
    "revenue_from_operations_source_page": "300 (BRSR Section A point 24(ii) Turnover)",
    "turnover_inr_cr": 18857,
    "net_worth_inr_cr": 48606,
    "total_assets_inr_cr": null,
    "plants_count": 15,
    "plants_list": [],
    "branches_count": 53,
    "states_with_operations_count": 28,
    "districts_served_count_plus": 565,
    "international_operations": false,
    "international_operations_countries": [],
    "exports_pct_of_turnover": 0,
    "sales_concentration_dealer_pct": 70,
    "number_of_dealers": 12614,
    "related_party_purchases_pct": 36,
    "related_party_sales_pct": 23
  },
  "workforce": {
    "employees_permanent_male": 2911,
    "employees_permanent_female": 96,
    "employees_other_male": 570,
    "employees_other_female": 22,
    "employees_total": 3599,
    "workers_permanent_male": 871,
    "workers_permanent_female": 5,
    "workers_other_male": 34,
    "workers_other_female": 0,
    "workers_total": 910,
    "differently_abled_employees_permanent": 5,
    "differently_abled_employees_other": 0,
    "differently_abled_workers_permanent": 5,
    "differently_abled_workers_other": 0,
    "board_of_directors_total": 8,
    "board_women_count": 1,
    "board_women_pct": 12.5,
    "kmp_total": 3,
    "kmp_women_count": 0,
    "kmp_women_pct": 0,
    "median_remuneration_male_employees_inr": 1083744,
    "median_remuneration_female_employees_inr": 800004,
    "median_remuneration_male_workers_inr": 728241,
    "median_remuneration_female_workers_inr": 415188,
    "median_remuneration_ratio_female_to_male_employees": 0.738,
    "median_remuneration_ratio_female_to_male_workers": 0.570,
    "turnover_rate_permanent_employees_pct": 26.20,
    "turnover_rate_permanent_workers_pct": 14.57,
    "wages_above_minimum_wage_pct": 100.0,
    "gross_wages_paid_to_females_pct": 2.59,
    "calculated_total_workforce": 4509,
    "calculated_female_workforce_share_pct": 2.73,
    "union_membership_permanent_workers_pct": 100.0,
    "union_membership_permanent_employees_pct": null
  },
  "wellbeing_social": {
    "wellbeing_spend_inr_cr": 51.94,
    "wellbeing_spend_as_pct_revenue": 0.28,
    "wellbeing_spend_source_page": "314 (BRSR P3 Q1(c))",
    "insurance_health_coverage_pct_permanent_employees": 100.0,
    "insurance_accident_coverage_pct_permanent_employees": 100.0,
    "insurance_health_coverage_pct_permanent_workers": 100.0,
    "insurance_accident_coverage_pct_permanent_workers": 100.0,
    "maternity_benefits_coverage_pct_eligible_female": 100.0,
    "paternity_benefits_coverage_pct_eligible_male": 100.0,
    "day_care_facility_coverage_pct": 100.0,
    "return_to_work_rate_male_pct": 100.0,
    "return_to_work_rate_female_pct": 100.0,
    "retention_rate_male_employees_pct": 68.0,
    "retention_rate_female_employees_pct": 100.0,
    "pf_coverage_employees_pct": 100.0,
    "gratuity_coverage_employees_pct": 100.0,
    "esi_coverage_employees_pct": 0.11,
    "complaints_posh_received": 1,
    "complaints_posh_upheld": 1,
    "complaints_posh_pending_at_year_end": 0,
    "complaints_posh_pct_of_female_workforce": 0.8,
    "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,
    "complaints_conflict_of_interest_directors": 0,
    "complaints_conflict_of_interest_kmps": 0,
    "complaints_communities_received": 0,
    "complaints_investors_received": 0,
    "complaints_shareholders_received": 94,
    "complaints_shareholders_pending": 4,
    "complaints_employees_workers_received": 8,
    "complaints_employees_workers_pending": 0,
    "complaints_customers_received": 6,
    "complaints_customers_pending": 1,
    "complaints_value_chain_received": 1,
    "complaints_other_received": 13,
    "training_human_rights_employees_pct": 100.0,
    "training_human_rights_workers_pct": 100.0,
    "training_health_safety_employees_pct": 40.0,
    "training_health_safety_workers_pct": 100.0,
    "training_skill_upgradation_employees_pct": 100.0,
    "training_skill_upgradation_workers_pct": 1.0,
    "performance_review_employees_pct": 92.0,
    "performance_review_workers_pct": 100.0,
    "assessments_health_safety_practices_pct": 85.0,
    "assessments_child_labour_pct": 100.0,
    "assessments_forced_labour_pct": 100.0,
    "assessments_sexual_harassment_pct": 100.0,
    "assessments_discrimination_pct": 100.0,
    "assessments_wages_pct": 100.0
  },
  "environment_principle_6": {
    "energy": {
      "renewable_electricity_consumption_gj": 439920,
      "renewable_fuel_consumption_gj": 5747832,
      "renewable_other_gj": 0,
      "renewable_total_gj": 6187752,
      "non_renewable_electricity_consumption_gj": 2440800,
      "non_renewable_fuel_consumption_gj": 63865773,
      "non_renewable_other_gj": 0,
      "non_renewable_total_gj": 66306573,
      "total_energy_consumption_gj": 72494325,
      "renewable_share_pct": 8.54,
      "energy_intensity_per_inr_turnover_gj": 0.0003,
      "energy_intensity_per_inr_turnover_ppp_adjusted": 0.0079,
      "energy_intensity_per_t_cementitious_gj": 2.6,
      "specific_thermal_energy_consumption_mj_per_kg_clinker": null,
      "specific_electrical_energy_consumption_kwh_per_t_cement": null,
      "pat_designated_consumers": [
        "Maratha",
        "Suli",
        "Rauri",
        "Ambujanagar",
        "Ropar",
        "Rabariyawas",
        "Bhatapara",
        "Sankrail"
      ],
      "pat_target_achievement_notes": "All DCs achieved PAT target except Suli & Rauri (achieved via ESCert purchase)",
      "assurance_provider": "TUV India Pvt. Ltd."
    },
    "ghg_emissions": {
      "scope_1_tco2e": 14756978,
      "scope_1_co2_tco2": null,
      "scope_1_ch4_tco2e": null,
      "scope_1_n2o_tco2e": null,
      "scope_1_other_tco2e": null,
      "scope_1_breakdown_disclosed": false,
      "scope_2_location_based_tco2e": 485448,
      "scope_2_market_based_tco2e": null,
      "scope_1_2_intensity_per_inr_turnover_kg_co2": 0.08,
      "scope_1_2_intensity_per_inr_turnover_ppp_adjusted_kg_co2": 1.6,
      "scope_1_2_intensity_per_t_cementitious_kg_co2": 555,
      "scope_3_total_tco2e": null,
      "scope_3_categories_disclosed": [],
      "scope_3_disclosed": false,
      "ghg_methodology": "GHG Protocol (referenced under codes/standards adopted)",
      "ghg_assurance_provider": "TUV India Pvt. Ltd.",
      "ghg_assurance_level": "Reasonable (BRSR Core); Limited (other)",
      "scope_1_target_2030_kg_per_t_cementitious": 440,
      "scope_2_target_2030_kg_per_t_cementitious": 10,
      "scope_1_fy2425_performance_kg_per_t_cementitious": 537,
      "scope_2_fy2425_performance_kg_per_t_cementitious": 17,
      "calculated_emissions_intensity_per_t_cement_kg_co2_per_t": 555
    },
    "water": {
      "water_withdrawal_surface_kl": 323346,
      "water_withdrawal_groundwater_kl": 1232245,
      "water_withdrawal_third_party_kl": 350724,
      "water_withdrawal_seawater_kl": 0,
      "water_withdrawal_rainwater_kl": 2796782,
      "water_withdrawal_total_kl": 4703097,
      "water_consumption_kl": 4703097,
      "water_discharge_kl": 0,
      "water_recycled_kl": null,
      "water_recycled_share_pct": null,
      "water_intensity_per_inr_turnover_litres": 0.025,
      "water_intensity_per_t_cementitious_litres": 172,
      "water_stressed_areas_operations": null,
      "zero_liquid_discharge_implemented": true,
      "zld_coverage": "All plant locations",
      "water_positivity_status_fy2425": "12x Water Positive",
      "water_positivity_target_2030": "10x Water Positive",
      "assurance_provider": "TUV India Pvt. Ltd."
    },
    "air_emissions": {
      "nox_tonnes": 11608,
      "sox_tonnes": 1289,
      "particulate_matter_tonnes": 362,
      "pop_disclosed": false,
      "voc_disclosed": false,
      "hap_disclosed": false,
      "assurance_provider": "TUV India Pvt. Ltd."
    },
    "waste": {
      "waste_plastic_tonnes": 27195,
      "waste_e_waste_tonnes": 32,
      "waste_bio_medical_tonnes": 1,
      "waste_construction_demolition_tonnes": 0,
      "waste_battery_tonnes": 35,
      "waste_radioactive_tonnes": 0,
      "waste_other_hazardous_tonnes": 345,
      "waste_other_non_hazardous_tonnes": 256942,
      "waste_total_tonnes": 283851,
      "waste_intensity_per_inr_turnover_kg": 0.0016,
      "waste_intensity_per_t_cementitious_kg": 10.34,
      "waste_recycled_tonnes": 283850,
      "waste_reused_tonnes": 0,
      "waste_other_recovery_tonnes": 0,
      "waste_recovered_tonnes": 283850,
      "waste_recovered_share_pct": 99.999,
      "waste_incinerated_tonnes": 1,
      "waste_landfilled_tonnes": 0,
      "waste_disposed_tonnes": 1,
      "assurance_provider": "TUV India Pvt. Ltd."
    },
    "biodiversity": {
      "operations_in_protected_areas": false,
      "operations_in_protected_areas_disclosed_as": "Nil",
      "biodiversity_management_plan_published": true,
      "biodiversity_signatory_initiatives": [
        "IBBI (CII)",
        "GIZ collaboration",
        "WEF 1t.org"
      ]
    },
    "compliance": {
      "non_compliance_with_environmental_laws_events": 1,
      "environmental_penalty_inr_cr": 0.066,
      "environmental_penalty_inr_lakh": 6.6,
      "non_compliance_details": "Air Act (Prevention and Control of Pollution) 1981 — emission due to rupturing of pre-heater duct at Rauri Plant; duct repaired and emission controlled"
    }
  },
  "brsr_core_9_attributes": {
    "ghg_emission_intensity_per_revenue_kg_per_inr_cr": 808021,
    "ghg_emission_intensity_per_revenue_assurance_status": "Reasonable",
    "energy_footprint_per_revenue_gj_per_inr_cr": 3844.05,
    "energy_footprint_assurance_status": "Reasonable",
    "water_footprint_per_revenue_kl_per_inr_cr": 249.4,
    "water_footprint_assurance_status": "Reasonable",
    "job_creation_in_smaller_towns_pct_workforce": 48.67,
    "job_creation_smaller_towns_assurance_status": "Reasonable",
    "job_creation_breakdown_pct": {
      "rural": 36.64,
      "semi_urban": 12.03,
      "urban": 41.82,
      "metropolitan": 9.51
    },
    "spend_on_wellbeing_pct_revenue": 0.28,
    "spend_on_wellbeing_assurance_status": "Reasonable",
    "ltifr_per_million_person_hours_employees": 0.31,
    "ltifr_per_million_person_hours_workers": 0.44,
    "ltifr_assurance_status": "Reasonable",
    "fatalities_workers": 2,
    "fatalities_employees": 0,
    "gross_wages_paid_to_women_pct_total_wages": 2.59,
    "gross_wages_women_assurance_status": "Reasonable",
    "complaints_received_per_inr_cr_revenue": 0.0064,
    "complaints_total_received_all_stakeholders": 122,
    "complaints_assurance_status": "Reasonable",
    "input_material_from_msme_smaller_producers_pct": 23.99,
    "input_material_domestic_india_pct": 96.74
  },
  "cement_sector_specific": {
    "cement_production_total_mt": null,
    "clinker_production_total_mt": null,
    "calculated_clinker_factor_pct": null,
    "blended_cement_share_pct": 78,
    "blended_cement_share_source": "P5 CEO statement — approximately 78% of products are blended with lower carbon footprint",
    "thermal_substitution_rate_pct": null,
    "thermal_substitution_rate_source_page": null,
    "alternative_fuel_types_used": [
      "plastic waste",
      "industrial waste",
      "municipal waste",
      "agriculture waste"
    ],
    "waste_derived_resources_consumed_mt_fy2425": 8.08,
    "waste_derived_resources_target_2030_mt": 21,
    "whrs_capacity_mw": null,
    "whrs_expansion_planned": "Bhatapara WHRS 43 MW to 85 MW; Marwar Mundwa WHRS 15 MW to 87 MW; Rabriyawas WHRS 7.5 MW to 12 MW (per EIA filings)",
    "renewable_energy_target": "1 GW renewable power project; 60% green power of total energy by FY 2027-28",
    "green_power_share_fy2425_pct": 28,
    "low_carbon_cement_product_share_pct": 78,
    "low_carbon_cement_product_examples": [
      "PPC",
      "PSC",
      "PCC"
    ],
    "carbon_capture_pilots_status": "Not specifically 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,
    "trees_planted_fy2425": 108256,
    "trees_planted_target_2030": 2400000,
    "csr_beneficiaries_target_2030_annual": 5000000,
    "csr_beneficiaries_fy2425_cumulative": 3600000
  },
  "governance_disclosure": {
    "board_size": 8,
    "independent_directors_count": null,
    "independent_directors_share_pct": null,
    "women_directors_count": 1,
    "women_directors_share_pct": 12.5,
    "esg_committee_exists": true,
    "esg_committee_name": "Corporate Responsibility Committee (CRC)",
    "esg_committee_chair_independent": true,
    "esg_committee_meeting_frequency": "Quarterly",
    "ceo_kmp_remuneration_to_median_employee_ratio": null,
    "anti_corruption_policy_published": true,
    "human_rights_policy_published": true,
    "supplier_code_of_conduct_published": true,
    "whistleblower_policy_published": true,
    "stakeholder_engagement_policy_published": true,
    "diversity_equity_inclusion_policy_published": true,
    "cyber_security_data_privacy_policy_published": true,
    "policies_cover_all_9_principles": true,
    "policies_extend_to_value_chain": true,
    "policies_board_approved": true,
    "highest_authority_for_brsr_implementation": "CEO and Wholetime Director",
    "external_policy_assessment_done": true,
    "ngrbc_principle_3_essential_indicator_count_disclosed": 15,
    "ngrbc_principle_6_essential_indicator_count_disclosed": 13,
    "anti_corruption_disciplinary_actions": 0,
    "trade_chamber_affiliations_count": 8,
    "trade_chamber_affiliations_top": [
      "Indian Business & Biodiversity Initiative (IBBI)",
      "Global Cement Concrete Association (GCCA)",
      "Confederation of Indian Industry (CII)",
      "National Safety Council (NSC)",
      "World Economic Forum (WEF)",
      "Science Based Targets Initiative",
      "United Nations Global Compact",
      "International Renewable Energy Agency (IRENA)"
    ],
    "anti_competitive_orders_disclosed": false,
    "fines_penalties_inr_total": 0,
    "data_breaches_count": 0,
    "data_breaches_pii_pct": 0,
    "consumer_complaints_total_received": 4,
    "consumer_complaints_unfair_trade_practices_received": 4,
    "product_recalls_voluntary": 0,
    "product_recalls_forced": 0
  },
  "assurance": {
    "brsr_core_assurance_required_fy_2425": true,
    "brsr_core_assurance_obtained_fy_2425": true,
    "brsr_core_assurance_provider": "TUV India Pvt. Ltd.",
    "brsr_core_assurance_level": "Reasonable",
    "brsr_core_assurance_standard_followed": "ISAE 3000 (revised) + ISAE 3410",
    "full_brsr_voluntary_assurance_obtained": true,
    "full_brsr_voluntary_assurance_provider": "TUV India Pvt. Ltd.",
    "full_brsr_voluntary_assurance_level": "Limited (for parameters other than BRSR Core)",
    "ghg_specific_assurance_separate": false,
    "ghg_specific_assurance_provider": "TUV India Pvt. Ltd. (within BRSR Core scope)",
    "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_signatory": true,
    "sbti_validation_date": null,
    "sbti_near_term_target_year": 2030,
    "sbti_long_term_target_year": 2050,
    "net_zero_target_year": 2050,
    "transition_plan_published": true,
    "transition_plan_disclosure_framework": null,
    "ungc_signatory": true,
    "wef_1t_org_signatory": true,
    "wbcsd_csi_member": true,
    "gcca_member": true,
    "iso_certifications": [
      "ISO 9001:2015",
      "ISO 14001:2015",
      "ISO 50001:2018",
      "ISO 45001:2018"
    ]
  },
  "qc_metadata": {
    "scraped_by": "Claude (automated extraction)",
    "scraped_date": "2026-05-27",
    "fields_extracted": 175,
    "fields_disclosed_by_company": 158,
    "fields_calculated": 8,
    "fields_not_disclosed": 25,
    "disclosure_completeness_pct": 86.4,
    "calculated_disclosure_quality_score_aggregate": 4.2,
    "cross_validation_status": "pass",
    "cross_validation_log_ref": "qc-log.md#AMBUJACEM-2425",
    "restatement_detected": true,
    "restatement_log_ref": "P1 Q9 — RPT purchases FY23-24 restated from prior disclosure (footnote: 'Previous year numbers are restated and regrouped/reclassified for comparative financial presentation')",
    "manual_review_completed": false,
    "manual_review_date": null,
    "manual_reviewer": "Ravi Patel",
    "notes": [
      "Reporting boundary is STANDALONE only — does NOT include subsidiaries (ACC, Sanghi, Penna, Foxworth Resources, etc.). Critical because ACC is also a sample entity; Adani-level consolidated narratives will be larger than sum captured here.",
      "FY 2024-25 vs FY 2023-24 GHG performance: Scope 1 fell from 15.29 MtCO2e to 14.76 MtCO2e (~3.5% reduction); Scope 2 fell from 0.59 MtCO2e to 0.49 MtCO2e (~17.6%); intensity fell from 581 to 555 kg CO2/t cementitious. FY24-25 actual (537 Scope 1 + 17 Scope 2 = 554 kg/t) is still ~23% above 2030 target of 450 kg/t.",
      "Suspicious data point: Maternity benefits coverage shows 3% of total permanent employees because percentage is against TOTAL (M+F) not eligible (F-only). Company-disclosed methodology, retained verbatim.",
      "Water positivity claim (12x) ALREADY EXCEEDS 2030 target (10x) per CEO statement — flag in narrative as achievement-ahead-of-schedule.",
      "Reasonable assurance on BRSR Core obtained; Limited assurance on full BRSR — gold-standard assurance posture. TUV India under ISAE 3000 (revised) + ISAE 3410 — exactly the standards methodology requires.",
      "One POSH complaint filed AND upheld in FY24-25 vs zero in FY23-24; pending=0. Female workforce only 123 across employees+workers (POSH rate of 0.8% per disclosure).",
      "Two worker fatalities in FY24-25 (same as FY23-24) — concerning sustained trend. No employee fatalities.",
      "Only environmental non-compliance: Air Act, INR 6.6 lakh penalty at Rauri Plant (pre-heater duct rupture, repaired).",
      "Scope 3 NOT disclosed in BRSR. Cross-check Adani Cement / GRI / CDP for Scope 3 data if needed.",
      "Cement & clinker production tonnage NOT directly disclosed. Reverse-calculation from intensities: Scope 1+2 = 15,242,426 tCO2e at 555 kg/t implies ~27.46 Mt cementitious; total energy 72.49 million GJ at 2.6 GJ/t implies ~27.88 Mt cementitious. Methods converge → ~27.5-27.9 Mt cementitious (DERIVED, not disclosed).",
      "Blended cement share = 78% (high) — major lever for Ambuja's intensity reduction. Disclosed in P5 CEO statement, not Section C table.",
      "Green power share FY24-25 = 28%; target 60% by FY27-28 (CEO statement, page 308).",
      "PRIMARY-SOURCE PDF AUDIT 2026-05-27 (Ravi manual + Claude): ALL article + JSON claims verified verbatim against Ambuja BRSR PDF pages 298-633. No corrections to fact-claims. Six material enrichments identified during audit:",
      "(1) TUV India assurance: Project Reference 8123494651; signoff 15 May 2025; signatory Manojkumar Borekar (Product Head – Sustainability Assurance Service)",
      "(2) Reporting boundary verified: 6 integrated cement plants (Ambujanagar, Bhattapara, Darlaghat, Maratha, Marwar, Rabriyawas) + 9 grinding units (Bhatinda, Dadri, Farakka, Nalagarh, Ropar, Roorkee, Sankrail, Surat, Tuticorin) + corporate office. Onsite verification at 2 plants (Maratha 31-01-2025, Rabriyawas 03-02-2025); remote verification at 14 sites.",
      "(3) Self-disclosed environmental non-compliance FY 2024-25: ₹6.6 lakh fine under Air Act 1981 at Rauri plant for pre-heater duct rupture; remediated.",
      "(4) MSME procurement: 23.99% (up from 2.24% prior FY — 10x improvement). BRSR Core 8 attribute.",
      "(5) TUV India Independent Assurance Statement explicit scope-exclusion: targets, expectations, ambitions, ESG goals and claims NOT verified by the Reasonable Assurance engagement. Standard scope-limitation across BRSR Core Reasonable Assurance.",
      "(6) Sanghi Industries listed as 58.08% subsidiary in Section A item 23 but explicitly excluded from Ambuja standalone BRSR reporting boundary — Sanghi files independent FY 2024-25 BRSR (correction to earlier methodology v0.5 reasoning)."
    ],
    "cross_validation_completed_date": "2026-05-28"
  }
}
