Are EFC (I) Limited and Wheels India Limited BRSR compliant?

Yes, both companies have filed BRSR reports. EFC (I) Limited has entries and Wheels India Limited has entries data points available on SimplyESG.

Are EFC (I) Limited and Wheels India Limited BRSR compliant?

Yes, both companies have filed BRSR reports. EFC (I) Limited has entries and Wheels India Limited has entries data points available on SimplyESG.

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KPI	EFC (I) Limited	Wheels India Limited	Delta
Environmental Emissions Does The Entity Have Any Project Related To Reducing Green House Gas Emission	Yes	Yes	—
Environmental Emissions Indicate If Any Independent Assessment Or Evaluation Or Assurance Has Been Carried Out By An External Agency For Air Emissions Other Than GHGEmissions	Yes	Yes	—
Environmental Emissions diff Name Of Other Emissions	CO, Hydrocarbons	Others- please specify	—
Environmental Emissions diff Name Of The External Agency If Any Independent Assessment Or Evaluation Or Assurance Has Been Carried Out By An External Agency For Air Emissions Other Than GHGEmissions Explanatory Text Block	TUV India Private Limited	Independent assessment / evaluaion has been carried out by NABL approved lab - ABC Techno Labs India Pvt ltd	—
Environmental Emissions diff Name Of The External Agency That Undertook Independent Assessment Or Evaluation Or Assurance For Green House Gas Emissions Explanatory Text Block	TUV India Private Limited	GHG assurance in Padi plant carried out by BVC for 5 year data - 2019, 2021, 2022, 2023, 2024. Padi plant constitutes 50% of Wheels india energy consumption GHG...	—
Environmental Emissions diff Other Emissions	31 in-capmkt-types:mg	0 Non-SI:t	—
Environmental Emissions diff Total Scope 1 And Scope 2 Emissions Intensity In Term Of Physical Output	506 Non-SI:tCO2e	6.87 Non-SI:MtCO2e	—
Environmental Emissions diff Total Scope 1 And Scope 2 Emissions Intensity Per Rupee Of Turnover	0 Non-SI:tCO2e	0 Non-SI:MtCO2e	—
Environmental Emissions diff Total Scope 1 And Scope 2 Emissions Intensity Per Rupee Of Turnover Adjusted For Purchasing Power Parity	1.4 Non-SI:tCO2e	277.17 Non-SI:MtCO2e	—
Environmental Emissions diff Total Scope 1 And Scope 2 Emissions Intensity The Relevant Metric May Be Selected By The Entity	0 Non-SI:tCO2e	0 Non-SI:MtCO2e	—
Environmental Emissions diff Total Scope 1 Emissions	13,488,976 Non-SI:tCO2e	21,099 Non-SI:MtCO2e	—
Environmental Emissions diff Total Scope 2 Emissions	625,212 Non-SI:tCO2e	38,957 Non-SI:MtCO2e	—
Environmental Emissions Total Scope 3 Emission Intensity The Relevant Metric May Be Selected By The Entity	0 Non-SI:MtCO2e	0 Non-SI:MtCO2e	0 Non-SI:MtCO2e
Environmental Emissions diff Total Scope 3 Emissions	348,979 Non-SI:MtCO2e	0 Non-SI:MtCO2e	-348979 Non-SI:MtCO2e (-100%)
Environmental Emissions diff Total Scope 3 Emissions Per Rupee Of Turnover	127 Non-SI:MtCO2e	0 Non-SI:MtCO2e	-127 Non-SI:MtCO2e (-100%)
Environmental Emissions Whether Any Indicate If Any Independent Assessment Or Evaluation Or Assurance Has Been Carried Out By An External Agency For Green House Gas Emissions	Yes	Yes	—
Environmental Emissions Whether Details Of Air Emissions Other Than Ghg Emissions By The Entity Is Applicable To The Company	Yes	Yes	—
Environmental Emissions Whether Details Of Green House Gas Emissions And Its Intensity Is Applicable To The Company	Yes	Yes	—
Environmental Emissions diff Whether Total Scope 3 Emissions And Its Intensity Is Applicable To The Company	No	Yes	—
Environmental Energy Energy Consumption Through Other Sources From Non Renewable Sources	0 Non-SI:GJ	0 Non-SI:GJ	0 Non-SI:GJ
Environmental Energy Energy Consumption Through Other Sources From Renewable Sources	0 Non-SI:GJ	0 Non-SI:GJ	0 Non-SI:GJ
Environmental Energy diff Energy Intensity In Term Of Physical Output	2.4 Non-SI:GJ	80.42 Non-SI:GJ	+78.02 Non-SI:GJ (+3250.8%)
Environmental Energy Energy Intensity Per Rupee Of Turnover	0 Non-SI:GJ	0 Non-SI:GJ	0 Non-SI:GJ (-95.2%)
Environmental Energy diff Energy Intensity Per Rupee Of Turnover Adjusting For Purchasing Power Parity	0.01 Non-SI:GJ	3,244.5 Non-SI:GJ	+3244.49 Non-SI:GJ (+54074900%)
Environmental Energy Energy Intensity The Relevant Metric May Be Selected By The Entity	0 Non-SI:GJ	0 Non-SI:GJ	0 Non-SI:GJ
Environmental Energy diff Name Of The External Agency That Undertook Independent Assessment Or Evaluation Or Assurance For Energy Consumption Explanatory Text Block	TUV India Private Limited	GHG assurance in Padi plant carried out by BVC for 5 year data - 2019, 2021, 2022, 2023, 2024. Padi plant constitutes 50% of Wheels india energy consumption GHG...	—
Environmental Energy diff Total Electricity Consumption From Non Renewable Sources	3,120,480 Non-SI:GJ	172,080 Non-SI:GJ	-2948400 Non-SI:GJ (-94.5%)
Environmental Energy diff Total Electricity Consumption From Renewable Sources	488,160 Non-SI:GJ	237,779 Non-SI:GJ	-250381 Non-SI:GJ (-51.3%)
Environmental Energy diff Total Energy Consumed From Non Renewable Sources	63,010,229 Non-SI:GJ	453,150 Non-SI:GJ	-62557079 Non-SI:GJ (-99.3%)
Environmental Energy diff Total Energy Consumed From Renewable And Non Renewable Sources	68,997,318 Non-SI:GJ	702,911 Non-SI:GJ	-68294407 Non-SI:GJ (-99%)
Environmental Energy diff Total Energy Consumed From Renewable Sources	5,987,089 Non-SI:GJ	249,761 Non-SI:GJ	-5737328 Non-SI:GJ (-95.8%)
Environmental Energy Whether Any Independent Assessment Or Evaluation Or Assurance Has Been Carried Out By An External Agency For Energy Consumption Under Leadership Indicators	Yes	Yes	—
Environmental Energy Whether Details Of Total Energy Consumption And Energy Intensity Applicable To The Company	Yes	Yes	—
Environmental Other Amount Of Recycled	0 Non-SI:t	0 Non-SI:t	0 Non-SI:t
Environmental Other diff Battery Waste	32 Non-SI:t	0.26 Non-SI:t	-31.74 Non-SI:t (-99.2%)
Environmental Other diff Bio Medical Waste	0.5 Non-SI:t	0.01 Non-SI:t	-0.49 Non-SI:t (-98%)
Environmental Other diff Construction And Demolition Waste	56 Non-SI:t	184.95 Non-SI:t	+128.95 Non-SI:t (+230.3%)
Environmental Other Details Of Significant Direct And Indirect Impact Of The Entity On Biodiversity In Such Areas Along With Prevention And Remediation Activities Explanatory Text Block	Not Applicable	Not Applicable	—
Environmental Other diff EWaste	26 Non-SI:t	8.46 Non-SI:t	-17.54 Non-SI:t (-67.5%)
Environmental Other Has The Entity Implemented AMechanism For Zero Liquid Discharge	Yes	Yes	—
Environmental Other diff Hazardous Air Pollutants	0 Non-SI:t	0 in-capmkt-types:mg	—
Environmental Other diff Other Hazardous Waste	191 Non-SI:t	1,780.33 Non-SI:t	+1589.33 Non-SI:t (+832.1%)
Environmental Other diff Other Non Hazardous Waste Generated	437,727 Non-SI:t	65,669.83 Non-SI:t	-372057.17 Non-SI:t (-85%)
Environmental Other diff Persistent Organic Pollutants	0 Non-SI:t	0 in-capmkt-types:mg	—
Environmental Other diff Plastic Waste	39,453 Non-SI:t	230.56 Non-SI:t	-39222.44 Non-SI:t (-99.4%)
Environmental Other Radioactive Waste	0 Non-SI:t	0 Non-SI:t	0 Non-SI:t
Environmental Other diff Recycled Or Re Used In Put Material To Total Material	0	0.2	+0.2
Environmental Other diff Recycling And Or Safe Disposal As APercentage To Total Turnover	1	0	-1 (-100%)
Environmental Other diff Total Fuel Consumption From Non Renewable Sources	59,889,749 Non-SI:GJ	281,070 Non-SI:GJ	-59608679 Non-SI:GJ (-99.5%)
Environmental Other diff Total Fuel Consumption From Renewable Sources	5,498,929 Non-SI:GJ	11,982 Non-SI:GJ	-5486947 Non-SI:GJ (-99.8%)
Environmental Other diff Total Waste Disposed	0.5 Non-SI:t	2,303.26 Non-SI:t	+2302.76 Non-SI:t (+460552%)
Environmental Other diff Total Waste Generated	477,485.5 Non-SI:t	67,874.4 Non-SI:t	-409611.1 Non-SI:t (-85.8%)
Environmental Other diff Total Waste Recovered	477,485 Non-SI:t	65,571.12 Non-SI:t	-411913.88 Non-SI:t (-86.3%)
Environmental Other diff Waste Disposed By Incineration	0.5 Non-SI:t	1,063.59 Non-SI:t	+1063.09 Non-SI:t (+212618%)
Environmental Other diff Waste Disposed By Landfilling	0 Non-SI:t	1,239.67 Non-SI:t	+1239.67 Non-SI:t
Environmental Other Waste Disposed By Other Disposal Operations	0 Non-SI:t	0 Non-SI:t	0 Non-SI:t
Environmental Other diff Waste Intensity In Term Of Physical Output	17 Non-SI:t	7.77 Non-SI:t	-9.23 Non-SI:t (-54.3%)
Environmental Other Waste Intensity Per Rupee Of Turnover	0 Non-SI:t	0 Non-SI:t	0 Non-SI:t (0%)
Environmental Other diff Waste Intensity Per Rupee Of Turnover Adjusting For Purchasing Power Parity	0.05 Non-SI:t	313.28 Non-SI:t	+313.23 Non-SI:t (+652568.8%)
Environmental Other Waste Intensity The Relevant Metric May Be Selected By The Entity	0 Non-SI:t	0 Non-SI:t	0 Non-SI:t
Environmental Other Waste Recovered Through Other Recovery Operations	0 Non-SI:t	0 Non-SI:t	0 Non-SI:t
Environmental Other diff Waste Recovered Through Re Used	0 Non-SI:t	28.27 Non-SI:t	+28.27 Non-SI:t
Environmental Other diff Waste Recovered Through Recycled	477,485 Non-SI:t	65,542.85 Non-SI:t	-411942.15 Non-SI:t (-86.3%)
Environmental Other Whether You Have Processes For Workers To Report The Work Related Hazards And To Remove Themselves From Such Risks	Yes	Yes	—
Environmental Water diff External assurance on water withdrawal (Yes/No)	Yes	No	—
Environmental Water diff Total Volume Of Water Consumption	4,799,919.85 kL	336,035 kL	-4463884.85 kL (-93%)
Environmental Water diff Total Volume Of Water Withdrawal	4,799,919.85 kL	336,034 kL	-4463885.85 kL (-93%)
Environmental Water Total Water Discharged In Kilolitres	0 kL	0 kL	0 kL
Environmental Water Water Discharge By Sent To Third Parties	0 kL	0 kL	0 kL
Environmental Water Water Discharge By Sent To Third Parties With Treatment	0 kL	0 kL	0 kL
Environmental Water Water Discharge By Sent To Third Parties Without Treatment	0 kL	0 kL	0 kL
Environmental Water Water Discharge To Others	0 kL	0 kL	0 kL
Environmental Water Water Discharge To Others With Treatment	0 kL	0 kL	0 kL
Environmental Water Water Discharge To Others Without Treatment	0 kL	0 kL	0 kL
Environmental Water Water Discharge To Seawater	0 kL	0 kL	0 kL
Environmental Water Water Discharge To Seawater With Out Treatment	0 kL	0 kL	0 kL
Environmental Water Water Discharge To Seawater With Treatment	0 kL	0 kL	0 kL
Environmental Water diff Water Intensity In Term Of Physical Output	172 kL	38.45 kL	-133.55 kL (-77.6%)
Environmental Water Water Intensity Per Rupee Of Turnover	0 kL	0 kL	0 kL (-65.2%)
Environmental Water diff Water Intensity Per Rupee Of Turnover Adjusting For Purchasing Power Parity	0.48 kL	1,551 kL	+1550.52 kL (+323025%)
Environmental Water Water Intensity The Relevant Metric May Be Selected By The Entity	0 kL	0 kL	0 kL
Environmental Water diff Water Withdrawal By Groundwater	229,609.92 kL	162,539 kL	-67070.92 kL (-29.2%)
Environmental Water diff Water Withdrawal By Others	1,869,799.33 kL	101,868 kL	-1767931.33 kL (-94.6%)
Environmental Water Water Withdrawal By Seawater Or Desalinated Water	0 kL	0 kL	0 kL
Environmental Water diff Water Withdrawal By Surface Water	2,629,691.6 kL	0 kL	-2629691.6 kL (-100%)
Environmental Water diff Water Withdrawal By Third Party Water	70,819 kL	71,627 kL	+808 kL (+1.1%)
Environmental Water Water discharge to groundwater	0 kL	0 kL	0 kL
Environmental Water Water discharge to groundwater (treated)	0 kL	0 kL	0 kL
Environmental Water Water discharge to groundwater (untreated)	0 kL	0 kL	0 kL
Environmental Water Water discharge to surface water	0 kL	0 kL	0 kL
Environmental Water Water discharge to surface water (treated)	0 kL	0 kL	0 kL
Environmental Water Water discharge to surface water (untreated)	0 kL	0 kL	0 kL
Environmental Water diff Whether Any Independent Assessment Or Evaluation Or Assurance Has Been Carried Out By An External Agency For Water Discharged	Yes	No	—
Governance Governance diff Complaints On POSHUp Held	2	0	-2 (-100%)
Governance Governance Complaints on directors conflict of interest (count)	0	0	0
Governance Governance Consumer Complaints Pending Resolution At End Of Year	0	0	0
Governance Governance Consumer Complaints Received During The Year	0	0	0
Governance Governance Directors with disciplinary actions (count)	0	0	0
Governance Governance Does The Entity Have ASpecified Committee Of The Board Or Director Responsible For Decision Making On Sustainability Related Issues	Yes	Yes	—
Governance Governance Employees with disciplinary actions (count)	0	0	0
Governance Governance KMPs with disciplinary actions (count)	0	0	0
Governance Governance Median Of Remuneration Or Salary Or Wages Of Board Of Directors	₹ 0	₹ 0	₹ 0
Governance Governance Median Of Remuneration Or Salary Or Wages Of Employees Other Than Bod And KMP	₹ 0	₹ 0	₹ 0
Governance Governance Number Of Board Of Directors For Remuneration Or Salary Or Wages	0	0	0
Governance Governance Number Of Complaints Filed During The Year	0	0	0
Governance Governance diff Number Of Complaints Filed From Stake Holder Group During The Year	28	0	-28 (-100%)
Governance Governance diff Number Of Complaints Pending From Stake Holder Group Resolution At The End Of Year	5	0	-5 (-100%)
Governance Governance Number Of Complaints Pending Resolution At The End Of Year	0	0	0
Governance Governance Number Of Complaints Received In Relation To Issues Of Conflict Of Interest Of The KMPs	0	0	0
Governance Governance Number Of Employees Other Than Bod And KMPFor Remuneration Or Salary Or Wages	0	0	0
Governance Governance Number Of Female Board Of Directors	1	1	0 (0%)
Governance Governance diff Percentage Of Female Board Of Directors	0.13	0.14	+0.02 (+14.3%)
Governance Governance diff Remark For Consumer Complaints	NA	0	—
Governance Governance Remarks In Case Complaints Received In Relation To Issues Of Conflict Of Interest Of The Kmps	NA	NA	—
Governance Governance diff Remarks Stake Holder Group From Whom Complaint Is Received	NA	Nil	—
Governance Governance Remarks on directors conflict of interest complaints	NA	NA	—
Governance Governance diff Total Complaints Reported Under Sexual Harassment Of Women At Workplace	2	0	-2 (-100%)
Governance Governance diff Total Number Of Board Of Directors	8	7	-1 (-12.5%)
Governance Governance Workers with disciplinary actions (count)	0	0	0
Governance Other diff Compliance With Statutory Requirements Of Relevance To The Principles And Rectification Of Any Non Compliances Frequency	Quarterly	Any other	—
Governance Other Compliance With Statutory Requirements Of Relevance To The Principles And Rectification Of Any Non Compliances Indicate Whether Review Was Undertaken By	Committee of the Board	Committee of the Board	—
Governance Other diff Description Of Other Frequency For Compliance With Statutory Requirements Of Relevance To The Principles And Rectification Of Any Non Compliances	As a part of our commitment to good governance, we ensure compliance with all the applicable Indian laws and regulations. For the reporting year, we have not re...	Monthly	—
Governance Other diff Details Of Any Corrective Action Taken Or Underway On Issues Related To Fines Or Penalties Or Action Taken By Regulators Or Law Enforcement Agencies Or Judicial Institutions On Cases Of Corruption And C~19 c 7 f 5 b 3	NA	Not Applicable	—
Governance Other Details Of Impact Of Data Breaches Explanatory Text Block	Not Applicable	Not Applicable	—
Governance Other Does The Entity Have AFramework Or Policy On Cyber Security And Risks Related To Data Privacy	Yes	Yes	—
Governance Other Does The Entity Have An Anti Corruption Or Anti Bribery Policy	Yes	Yes	—
Governance Other Does The Entity Have Processes In Place To Avoid Or Manage Conflict Of Interests Involving Members Of The Board	Yes	Yes	—
Governance Other diff Frequency Of Review By Board	Others – please specify	Quarterly	—
Governance Other Grievance Redressal Mechanism In Place	Yes	Yes	—
Governance Other Has The Policy Been Approved By The Board	Yes	Yes	—
Governance Other Is There AMechanism Available To Receive And Redress Grievances For Other Than Permanent Employees	Yes	Yes	—
Governance Other Is There AMechanism Available To Receive And Redress Grievances For Other Than Permanent Workers	Yes	Yes	—
Governance Other Is There AMechanism Available To Receive And Redress Grievances For Permanent Employees	Yes	Yes	—
Governance Other Is There AMechanism Available To Receive And Redress Grievances For Permanent Workers	Yes	Yes	—
Governance Other Is There AMechanism Available To Receive And Redress Grievances For The Following Categories Of Employees And Worker	Yes	Yes	—
Governance Other Number Of Instances Of Data Breaches Along With Impact	0	0	0
Governance Other Percentage Of Data Breaches Involving Personally Identifiable Information Of Customers	0	0	0
Governance Other diff Web Link At Anti Corruption Or Anti Bribery Policy Is Place	https://www.acclimited.com/assets/new/pdf/ANTI-CORRUPTION-ANTI-BRIBERY-POLICY.pdf	https://wheelsindia.com/wp-content/uploads/2024/05/WIL-Code-Of-Conduct.pdf (or) https://wheelsindia.com/wp-content/uploads/2022/08/business-responsibility-polic...	—
Governance Other diff Web Link For Grievance Redress Policy	(https://www. acclimited.com/ contact-us)	https://wheelsindia.com/wp-content/uploads/policy/business-responsibility-policy.pdf	—
Governance Other diff Web Link Of The Policy On Cyber Security And Risks Related To Data Privacy	https://www.eihltd.com/privacy-policy/#:~:text=We%20strive%20to%20keep%20your,have%20access%20to%20this%20information.	https://wheelsindia.com/wp-content/uploads/2023/05/Data-privacy-and-security.pdf	—
Governance Other diff Whether Any Independent Assessment Or Evaluation Or Assurance Has Been Carried Out By An External Agency For Waste Management	Yes	No	—
Governance Other diff Whether The Company Has Undertaken Assessment Or Assurance Of The BRSRCore	Yes assurance	No	—
Other Other diff Action Taken	NOT APPLICABLE	-	—
Other Other diff Address Of Corporate Office Of Company	Adani Corporate House, Shantigram, Near Vaishno Devi Circle, S.G. Highway, Ahmedabad – 382421	M.T.H. Road, Padi, Chennai - 600050	—
Other Other diff Address Of Registered Office Of Company	Adani Corporate House, Shantigram, Near Vaishno Devi Circle, S.G. Highway, Ahmedabad – 382421	No. 21, Pattulos Road, Chennai - 600002	—
Other Other diff Amount Of Accounts Payable During The Year	₹ 583,832.1	₹ 103	₹ -583729.1 (-100%)
Other Other Amount Of Compounding Fee	₹ 0	₹ 0	₹ 0
Other Other diff Amount Of Cost Incurred On Well Being Measures	₹ 346,200,000	₹ 0.78	₹ -346199999.22 (-100%)
Other Other Amount Of Fines Or Penalties	₹ 0	₹ 0	₹ 0
Other Other diff Amount Of Investments In Related Parties	₹ 1,266.42	₹ 4,200,000	₹ +4198733.58 (+331543.5%)
Other Other diff Amount Of Loans And Advances Given To Related Parties	₹ 2.77	₹ 0	₹ -2.77 (-100%)
Other Other diff Amount Of Purchases From Related Parties	₹ 6,219.3	₹ 522,939,157.51	₹ +522932938.21 (+8408228.2%)
Other Other diff Amount Of Purchases From Top Ten Trading Houses	₹ 0	₹ 818,245,975.88	₹ +818245975.88
Other Other diff Amount Of Purchases From Trading Houses	₹ 0	₹ 818,245,975.88	₹ +818245975.88
Other Other Amount Of Re Used	0 Non-SI:t	0 Non-SI:t	0 Non-SI:t
Other Other Amount Of Safely Disposed	0 Non-SI:t	0 Non-SI:t	0 Non-SI:t
Other Other diff Amount Of Sales To Dealers Or Distributors	₹ 24,983,582.09	₹ 1,962,800,000	₹ +1937816417.91 (+7756.4%)
Other Other diff Amount Of Sales To Related Parties	₹ 4,170	₹ 3.04	₹ -4166.96 (-99.9%)
Other Other diff Amount Of Sales To Top Ten Dealers Or Distributors	₹ 824,258.45	₹ 762,920,000	₹ +762095741.55 (+92458.3%)
Other Other Amount Of Settlement	₹ 0	₹ 0	₹ 0
Other Other diff Amount Of Total Investments	₹ 2,741.89	₹ 115,500,000	₹ +115497258.11 (+4212322.8%)
Other Other diff Amount Of Total Loans And Advances	₹ 10	₹ 0	₹ -10 (-100%)
Other Other diff Amount Of Total Purchases	₹ 0	₹ 30,761,126,912.7	₹ +30761126912.7
Other Other diff Amount Of Total Purchases For Share Of Related Party Transactions	₹ 19,345.61	₹ 30,761,126,912.7	₹ +30761107567.09 (+159008206.9%)
Other Other diff Amount Of Total Purchases From Trading Houses	₹ 0	₹ 818,245,975.88	₹ +818245975.88
Other Other diff Amount Of Total Sales	₹ 32,146,000	₹ 44,107,865,168.5	₹ +44075719168.5 (+137111.1%)
Other Other diff Amount Of Total Sales For Share Of Related Party Transactions	₹ 20,594.27	₹ 44,107,865,168.5	₹ +44107844574.23 (+214175324.4%)
Other Other diff Amount Of Total Sales To Dealers Or Distributors	₹ 24,983,582.09	₹ 1,962,747,620.27	₹ +1937764038.18 (+7756.1%)
Other Other diff Boundary For Which The Life Cycle Perspective Or Assessment Was Conducted	Cradle to gate	Cradle to gate - in process	—
Other Other Brief Of The Monetary Case For Compounding Fee Explanatory Text Block	NA	NA	—
Other Other Brief Of The Monetary Case For Imprisonment Explanatory Text Block	NA	NA	—
Other Other Brief Of The Monetary Case For Penalty Or Fine Explanatory Text Block	NA	NA	—
Other Other Brief Of The Monetary Case For Punishment Explanatory Text Block	NA	NA	—
Other Other Brief Of The Monetary Case For Settlement Explanatory Text Block	NA	NA	—
Other Other diff Category Of Company	Subsidiary	Associate	—
Other Other Channels Of Communication	Other	Other	—
Other Other diff Contact Number Of Contact Person	Adani Corporate House, Shantigram, Near Vaishno Devi Circle, S.G. Highway, Ahmedabad – 382421	044-2623 4320	—
Other Other diff Corporate Identity Number	L26940GJ1936PLC149771	L35921TN1960PLC004175	—
Other Other diff Corrective Action Taken For Initiative	Nil	NA	—
Other Other diff Cost Of Goods Or Services Procured During The Year	₹ 17,944.92	₹ 0	₹ -17944.92 (-100%)
Other Other Date Of End Of Financial Year	2025-03-31	2025-03-31	—
Other Other Date Of End Of Previous Year	2024-03-31	2024-03-31	—
Other Other Date Of End Of Prior To Previous Year	2023-03-31	2023-03-31	—
Other Other diff Date Of Incorporation	1936-08-01	1960-06-13	—
Other Other Date Of Start Of Financial Year	2024-04-01	2024-04-01	—
Other Other Date Of Start Of Previous Year	2023-04-01	2023-04-01	—
Other Other diff Date Of Start Of Prior To Previous Year	2022-01-01	2022-04-01	—
Other Other diff Deducted And Deposited With The Authority	NA	Yes	—
Other Other diff Description Of Business Activity	Cement, Clinker	Metal and metal products	—
Other Other Description Of Main Activity	Manufacturing	Manufacturing	—
Other Other diff Description Of Other Frequency For Performance Against Above Policies And Follow Up Action	periodically or on a need basis	Monthly	—
Other Other diff Description Of The Risk Or Concern	Non-Recyclable and Landfill (plastic pollution)	LCA is in process	—
Other Other diff Details Of Any Corrective Actions Taken Or Underway To Address Significant Risks Or Concerns Arising From The Assessments Of Plant And Office Explanatory Text Block	Not applicable	Not apllicable	—
Other Other diff Details Of Any Corrective Actions Taken Or Underway To Address Significant Risks Or Concerns Arising From The Assessments Of Value Chain Partner Explanatory Text Block	Not Applicable	Nil	—
Other Other diff Details Of Improvements In Environmental And Social Impacts Due To Capex	Further Clinker factor reduction by 0.5% in existing products of PPC/PSC/PCC by oprimising Product Mix Circular Economy - Utilization of byproduct gypsum in cem...	Working conditions, health, safety of employees, and Fire safety; Water neutrality projects	—
Other Other diff Details Of Improvements In Environmental And Social Impacts Due To RAnd D	Evaluation of Hazardous , heavy elements in Raw materials, Clinker, Cement, Fly ash,slag,gypsum at ppb level, ash fusion characteristics of Fuel / AFR	Energy efficiency and conservation; Decarbonization and thermal efficiency	—
Other Other diff Details Of Other Channels Of Communication	–Meetings/Conferences –Policy papers	Notices, intranet, inhouse magazine, website, committee meetings, events & celebrations	—
Other Other Details Of The Case	NA	NA	—
Other Other diff Details Of The Highest Authority Responsible For Implementation And Oversight Of The Business Responsibility Policy Explanatory Text Block	CEO and Whole Time Director	Mr. Srivats Ram (DIN: 00063415), Managing Director	—
Other Other diff Details Of The Scope And Coverage Of Any Human Rights Due Diligence Conducted Explanatory Text Block	Most of our factory locations are covered under SEDEX audits, which include assessments of human rights elements.	None	—
Other Other diff Disclose Any Significant Adverse Impact To The Environment Arising From The Value Chain Of The Entity What Mitigation Or Adaptation Measures Have Been Taken By The Entity In This Regard Explanatory Text Block	Nil	As of now , we do not monitor these impacts	—
Other Other diff Disclose Wages Paid To Persons Employed	₹ 284,207,784	₹ 1,499,285,706	₹ +1215077922 (+427.5%)
Other Other Do Human Rights Requirements Form Part Of Your Business Agreements And Contracts	Yes	Yes	—
Other Other Do The Enlisted Policies Extend To Your Value Chain Partners	Yes	Yes	—
Other Other Do You Have AFocal Point Responsible For Addressing Human Rights Impacts Or Issues Caused Or Contributed To By The Business	Yes	Yes	—
Other Other diff Do You Have APreferential Procurement Policy Where You Give Preference To Purchase From Suppliers Comprising Marginalized Or Vulnerable Groups	No	Yes	—
Other Other Does Company Participate In The Business Responsibility Initiatives Of The Listed Entity	No	No	—
Other Other diff Does The Entity Display Product Information On The Product Over And Above What Is Mandated As Per Local Laws	NA	Yes	—
Other Other Does The Entity Have ABusiness Continuity And Disaster Management Plan	Yes	Yes	—
Other Other diff Does The Entity Have An Equal Opportunity Policy As Per The Rights Of Persons With Disabilities Act 2016	Yes	No	—
Other Other Does The Entity Have Procedures In Place For Sustainable Sourcing	Yes	Yes	—
Other Other diff Does The Entity Provide Transition Assistance Programs To Facilitate Continued Employability And The Management Of Career Endings Resulting From Retirement Or Termination Of Employment	Yes	No	—
Other Other diff EMail Of Contact Person	neeru.bansal@adani.com	lakshmi_kv@wheelsindia.com	—
Other Other diff EMail Of The Company	acc-investorsupport@adani.com	investorservices@wheelsindia.com	—
Other Other diff Financial Implications Of The Risk Or Opportunity	Negative Implications	Positive Implications	—
Other Other diff Frequency Of Engagement	Others – please specify	Quarterly	—
Other Other diff From Which Marginalized Or Vulnerable Groups Do You Procure	Refer to answer provided in part c below	Kamaraj Blind Welfare works	—
Other Other diff Gross Wages Paid To Female	₹ 167,503,907	₹ 3.8	₹ -167503903.2 (-100%)
Other Other Has An Appeal Been Preferred For Compounding Fee	No	No	—
Other Other Has An Appeal Been Preferred For Imprisonment	No	No	—
Other Other Has An Appeal Been Preferred For Penalty Or Fine	No	No	—
Other Other Has An Appeal Been Preferred For Punishment	No	No	—
Other Other Has An Appeal Been Preferred For Settlement	No	No	—
Other Other Has The Entity Carried Out Independent Assessment Evaluation Of The Working Of Its Policies By An External Agency	Yes	Yes	—
Other Other diff Has The Entity Conducted Life Cycle Perspective Or Assessments For Any Of Its Products Or For Its Services	NA	Yes	—
Other Other diff In Case Of Risk Approach To Adapt Or Mitigate	NA	Non-Disclosure agreement with suppliers and employees. IT Policy / Systems	—
Other Other diff Indicate In Put Material	Nil	Al scrap from process in Forged Aluminium Wheel (FAW) Unit	—
Other Other diff Indicate Whether Risk Or Opportunity	R&O	R	—
Other Other diff Initiative Undertaken	Transition to EV fleet	Waste reduction - Sludge reduction in ETP Plant	—
Other Other diff Is The Entity Compliant With The Applicable Environmental Law	Yes	NA	—
Other Other Is The Premise Or Office Of The Entity Accessible To Differently Abled Visitors As Per The Requirements Of The Rights Of Persons With Disabilities Act 2016	Yes	Yes	—
Other Other diff Location Of Operations Or Offices	Sindola Limestone Mines	NA	—
Other Other diff Material Issue Identified	Information technology and data privacy	Data security	—
Other Other Median Of Remuneration Or Salary Or Wages Of Key Managerial Personnel	₹ 0	₹ 0	₹ 0
Other Other diff NGRBCPrinciple For Compounding Fee	NA	Nil	—
Other Other diff NGRBCPrinciple For Imprisonment	NA	Nil	—
Other Other diff NGRBCPrinciple For Penalty Or Fine	NA	Nil	—
Other Other diff NGRBCPrinciple For Punishment	NA	Nil	—
Other Other diff NGRBCPrinciple For Settlement	NA	Nil	—
Other Other diff NICCode Of Product Or Service Of Conducted Lifecycle Perspective	22,203	29,301	+7098 (+32%)
Other Other diff NICCode Of Product Or Service Sold By The Entity	23,941	2,811	-21130 (-88.3%)
Other Other diff NOx	8,003 Non-SI:t	22.19 in-capmkt-types:mg	—
Other Other diff Name Of Contact Person	Neeru Bansal	Ms. K V Lakshmi (Company Secretary)	—
Other Other diff Name Of Product Or Service	NOT APPLICABLE	-	—
Other Other diff Name Of Product Or Service Of Conducted Lifecycle Perspective	Plastic Flexible Tube Manufacturing (Recyclable Ready Polymeric Barrier Layer Tubes)	Passenger car wheel	—
Other Other Name Of Stock Exchange Where The Company Is Listed	NSE	NSE	—
Other Other diff Name Of The Agency If The Entity Carried Out Independent Assessment Evaluation Of The Working Of Its Policies By An External Agency Explanatory Text Block	Grant Thornton	Bureau Vertias	—
Other Other diff Name Of The Company	ACC Limited	Wheels India Limited	—
Other Other diff Name Of The Holding Or Subsidiary Associate Companies Or Joint Ventures	West Peak Realtors Private Limited	Axles India limited	—
Other Other Name Of The Regulatory Or Enforcement Agencies Or Judicial Institutions	NA	NA	—

Environmental Emissions

Does The Entity Have Any Project Related To Reducing Green House Gas Emission

Yes

—

Environmental Emissions

Indicate If Any Independent Assessment Or Evaluation Or Assurance Has Been Carried Out By An External Agency For Air Emissions Other Than GHGEmissions

Yes

—

Environmental Emissions diff

Name Of Other Emissions

CO, Hydrocarbons

Others- please specify

—

Environmental Emissions diff

Name Of The External Agency If Any Independent Assessment Or Evaluation Or Assurance Has Been Carried Out By An External Agency For Air Emissions Other Than GHGEmissions Explanatory Text Block

TUV India Private Limited

Independent assessment / evaluaion has been carried out by NABL approved lab - ABC Techno Labs India Pvt ltd

—

Environmental Emissions diff

Name Of The External Agency That Undertook Independent Assessment Or Evaluation Or Assurance For Green House Gas Emissions Explanatory Text Block

TUV India Private Limited

GHG assurance in Padi plant carried out by BVC for 5 year data - 2019, 2021, 2022, 2023, 2024. Padi plant constitutes 50% of Wheels india energy consumption GHG...

—

Environmental Emissions diff

Other Emissions

31 in-capmkt-types:mg

0 Non-SI:t

—

Environmental Emissions diff

Total Scope 1 And Scope 2 Emissions Intensity In Term Of Physical Output

506 Non-SI:tCO2e

6.87 Non-SI:MtCO2e

—

Environmental Emissions diff

Total Scope 1 And Scope 2 Emissions Intensity Per Rupee Of Turnover

0 Non-SI:tCO2e

0 Non-SI:MtCO2e

—

Environmental Emissions diff

Total Scope 1 And Scope 2 Emissions Intensity Per Rupee Of Turnover Adjusted For Purchasing Power Parity

1.4 Non-SI:tCO2e

277.17 Non-SI:MtCO2e

—

Environmental Emissions diff

Total Scope 1 And Scope 2 Emissions Intensity The Relevant Metric May Be Selected By The Entity

0 Non-SI:tCO2e

0 Non-SI:MtCO2e

—

Environmental Emissions diff

Total Scope 1 Emissions

13,488,976 Non-SI:tCO2e

21,099 Non-SI:MtCO2e

—

Environmental Emissions diff

Total Scope 2 Emissions

625,212 Non-SI:tCO2e

38,957 Non-SI:MtCO2e

—

Environmental Emissions

Total Scope 3 Emission Intensity The Relevant Metric May Be Selected By The Entity

0 Non-SI:MtCO2e

Environmental Emissions diff

Total Scope 3 Emissions

348,979 Non-SI:MtCO2e

0 Non-SI:MtCO2e

-348979 Non-SI:MtCO2e (-100%)

Environmental Emissions diff

Total Scope 3 Emissions Per Rupee Of Turnover

127 Non-SI:MtCO2e

0 Non-SI:MtCO2e

-127 Non-SI:MtCO2e (-100%)

Environmental Emissions

Whether Any Indicate If Any Independent Assessment Or Evaluation Or Assurance Has Been Carried Out By An External Agency For Green House Gas Emissions

Yes

—

Environmental Emissions

Whether Details Of Air Emissions Other Than Ghg Emissions By The Entity Is Applicable To The Company

Yes

—

Environmental Emissions

Whether Details Of Green House Gas Emissions And Its Intensity Is Applicable To The Company

Yes

—

Environmental Emissions diff

Whether Total Scope 3 Emissions And Its Intensity Is Applicable To The Company

No

Yes

—

Environmental Energy

Energy Consumption Through Other Sources From Non Renewable Sources

0 Non-SI:GJ

Environmental Energy

Energy Consumption Through Other Sources From Renewable Sources

0 Non-SI:GJ

Environmental Energy diff

Energy Intensity In Term Of Physical Output

2.4 Non-SI:GJ

80.42 Non-SI:GJ

+78.02 Non-SI:GJ (+3250.8%)

Environmental Energy

Energy Intensity Per Rupee Of Turnover

0 Non-SI:GJ

0 Non-SI:GJ (-95.2%)

Environmental Energy diff

Energy Intensity Per Rupee Of Turnover Adjusting For Purchasing Power Parity

0.01 Non-SI:GJ

3,244.5 Non-SI:GJ

+3244.49 Non-SI:GJ (+54074900%)

Environmental Energy

Energy Intensity The Relevant Metric May Be Selected By The Entity

0 Non-SI:GJ

Environmental Energy diff

Name Of The External Agency That Undertook Independent Assessment Or Evaluation Or Assurance For Energy Consumption Explanatory Text Block

TUV India Private Limited

GHG assurance in Padi plant carried out by BVC for 5 year data - 2019, 2021, 2022, 2023, 2024. Padi plant constitutes 50% of Wheels india energy consumption GHG...

—

Environmental Energy diff

Total Electricity Consumption From Non Renewable Sources

3,120,480 Non-SI:GJ

172,080 Non-SI:GJ

-2948400 Non-SI:GJ (-94.5%)

Environmental Energy diff

Total Electricity Consumption From Renewable Sources

488,160 Non-SI:GJ

237,779 Non-SI:GJ

-250381 Non-SI:GJ (-51.3%)

Environmental Energy diff

Total Energy Consumed From Non Renewable Sources

63,010,229 Non-SI:GJ

453,150 Non-SI:GJ

-62557079 Non-SI:GJ (-99.3%)

Environmental Energy diff

Total Energy Consumed From Renewable And Non Renewable Sources

68,997,318 Non-SI:GJ

702,911 Non-SI:GJ

-68294407 Non-SI:GJ (-99%)

Environmental Energy diff

Total Energy Consumed From Renewable Sources

5,987,089 Non-SI:GJ

249,761 Non-SI:GJ

-5737328 Non-SI:GJ (-95.8%)

Environmental Energy

Whether Any Independent Assessment Or Evaluation Or Assurance Has Been Carried Out By An External Agency For Energy Consumption Under Leadership Indicators

Yes

—

Environmental Energy

Whether Details Of Total Energy Consumption And Energy Intensity Applicable To The Company

Yes

—

Environmental Other

Amount Of Recycled

0 Non-SI:t

Environmental Other diff

Battery Waste

32 Non-SI:t

0.26 Non-SI:t

-31.74 Non-SI:t (-99.2%)

Environmental Other diff

Bio Medical Waste

0.5 Non-SI:t

0.01 Non-SI:t

-0.49 Non-SI:t (-98%)

Environmental Other diff

Construction And Demolition Waste

56 Non-SI:t

184.95 Non-SI:t

+128.95 Non-SI:t (+230.3%)

Environmental Other

Details Of Significant Direct And Indirect Impact Of The Entity On Biodiversity In Such Areas Along With Prevention And Remediation Activities Explanatory Text Block

Not Applicable

—

Environmental Other diff

EWaste

26 Non-SI:t

8.46 Non-SI:t

-17.54 Non-SI:t (-67.5%)

Environmental Other

Has The Entity Implemented AMechanism For Zero Liquid Discharge

Yes

—

Environmental Other diff

Hazardous Air Pollutants

0 Non-SI:t

0 in-capmkt-types:mg

—

Environmental Other diff

Other Hazardous Waste

191 Non-SI:t

1,780.33 Non-SI:t

+1589.33 Non-SI:t (+832.1%)

Environmental Other diff

Other Non Hazardous Waste Generated

437,727 Non-SI:t

65,669.83 Non-SI:t

-372057.17 Non-SI:t (-85%)

Environmental Other diff

Persistent Organic Pollutants

0 Non-SI:t

0 in-capmkt-types:mg

—

Environmental Other diff

Plastic Waste

39,453 Non-SI:t

230.56 Non-SI:t

-39222.44 Non-SI:t (-99.4%)

Environmental Other

Radioactive Waste

0 Non-SI:t

Environmental Other diff

Recycled Or Re Used In Put Material To Total Material

0

0.2

+0.2

Environmental Other diff

Recycling And Or Safe Disposal As APercentage To Total Turnover

1

0

-1 (-100%)

Environmental Other diff

Total Fuel Consumption From Non Renewable Sources

59,889,749 Non-SI:GJ

281,070 Non-SI:GJ

-59608679 Non-SI:GJ (-99.5%)

Environmental Other diff

Total Fuel Consumption From Renewable Sources

5,498,929 Non-SI:GJ

11,982 Non-SI:GJ

-5486947 Non-SI:GJ (-99.8%)

Environmental Other diff

Total Waste Disposed

0.5 Non-SI:t

2,303.26 Non-SI:t

+2302.76 Non-SI:t (+460552%)

Environmental Other diff

Total Waste Generated

477,485.5 Non-SI:t

67,874.4 Non-SI:t

-409611.1 Non-SI:t (-85.8%)

Environmental Other diff

Total Waste Recovered

477,485 Non-SI:t

65,571.12 Non-SI:t

-411913.88 Non-SI:t (-86.3%)

Environmental Other diff

Waste Disposed By Incineration

0.5 Non-SI:t

1,063.59 Non-SI:t

+1063.09 Non-SI:t (+212618%)

Environmental Other diff

Waste Disposed By Landfilling

0 Non-SI:t

1,239.67 Non-SI:t

+1239.67 Non-SI:t

Environmental Other

Waste Disposed By Other Disposal Operations

0 Non-SI:t

Environmental Other diff

Waste Intensity In Term Of Physical Output

17 Non-SI:t

7.77 Non-SI:t

-9.23 Non-SI:t (-54.3%)

Environmental Other

Waste Intensity Per Rupee Of Turnover

0 Non-SI:t

0 Non-SI:t (0%)

Environmental Other diff

Waste Intensity Per Rupee Of Turnover Adjusting For Purchasing Power Parity

0.05 Non-SI:t

313.28 Non-SI:t

+313.23 Non-SI:t (+652568.8%)

Environmental Other

Waste Intensity The Relevant Metric May Be Selected By The Entity

0 Non-SI:t

Environmental Other

Waste Recovered Through Other Recovery Operations

0 Non-SI:t

Environmental Other diff

Waste Recovered Through Re Used

0 Non-SI:t

28.27 Non-SI:t

+28.27 Non-SI:t

Environmental Other diff

Waste Recovered Through Recycled

477,485 Non-SI:t

65,542.85 Non-SI:t

-411942.15 Non-SI:t (-86.3%)

Environmental Other

Whether You Have Processes For Workers To Report The Work Related Hazards And To Remove Themselves From Such Risks

Yes

—

Environmental Water diff

External assurance on water withdrawal (Yes/No)

Yes

No

—

Environmental Water diff

Total Volume Of Water Consumption

4,799,919.85 kL

336,035 kL

-4463884.85 kL (-93%)

Environmental Water diff

Total Volume Of Water Withdrawal

4,799,919.85 kL

336,034 kL

-4463885.85 kL (-93%)

Environmental Water

Total Water Discharged In Kilolitres

0 kL

Environmental Water

Water Discharge By Sent To Third Parties

0 kL

Environmental Water

Water Discharge By Sent To Third Parties With Treatment

0 kL

Environmental Water

Water Discharge By Sent To Third Parties Without Treatment

0 kL

Environmental Water

Water Discharge To Others

0 kL

Environmental Water

Water Discharge To Others With Treatment

0 kL

Environmental Water

Water Discharge To Others Without Treatment

0 kL

Environmental Water

Water Discharge To Seawater

0 kL

Environmental Water

Water Discharge To Seawater With Out Treatment

0 kL

Environmental Water

Water Discharge To Seawater With Treatment

0 kL

Environmental Water diff

Water Intensity In Term Of Physical Output

172 kL

38.45 kL

-133.55 kL (-77.6%)

Environmental Water

Water Intensity Per Rupee Of Turnover

0 kL

0 kL (-65.2%)

Environmental Water diff

Water Intensity Per Rupee Of Turnover Adjusting For Purchasing Power Parity

0.48 kL

1,551 kL

+1550.52 kL (+323025%)

Environmental Water

Water Intensity The Relevant Metric May Be Selected By The Entity

0 kL

Environmental Water diff

Water Withdrawal By Groundwater

229,609.92 kL

162,539 kL

-67070.92 kL (-29.2%)

Environmental Water diff

Water Withdrawal By Others

1,869,799.33 kL

101,868 kL

-1767931.33 kL (-94.6%)

Environmental Water

Water Withdrawal By Seawater Or Desalinated Water

0 kL

Environmental Water diff

Water Withdrawal By Surface Water

2,629,691.6 kL

0 kL

-2629691.6 kL (-100%)

Environmental Water diff

Water Withdrawal By Third Party Water

70,819 kL

71,627 kL

+808 kL (+1.1%)

Environmental Water

Water discharge to groundwater

0 kL

Environmental Water

Water discharge to groundwater (treated)

0 kL

Environmental Water

Water discharge to groundwater (untreated)

0 kL

Environmental Water

Water discharge to surface water

0 kL

Environmental Water

Water discharge to surface water (treated)

0 kL

Environmental Water

Water discharge to surface water (untreated)

0 kL

Environmental Water diff

Whether Any Independent Assessment Or Evaluation Or Assurance Has Been Carried Out By An External Agency For Water Discharged

Yes

No

—

Governance Governance diff

Complaints On POSHUp Held

2

0

-2 (-100%)

Governance Governance

Complaints on directors conflict of interest (count)

0

Governance Governance

Consumer Complaints Pending Resolution At End Of Year

0

Governance Governance

Consumer Complaints Received During The Year

0

Governance Governance

Directors with disciplinary actions (count)

0

Governance Governance

Does The Entity Have ASpecified Committee Of The Board Or Director Responsible For Decision Making On Sustainability Related Issues

Yes

—

Governance Governance

Employees with disciplinary actions (count)

0

Governance Governance

KMPs with disciplinary actions (count)

0

Governance Governance

Median Of Remuneration Or Salary Or Wages Of Board Of Directors

₹ 0

Governance Governance

Median Of Remuneration Or Salary Or Wages Of Employees Other Than Bod And KMP

₹ 0

Governance Governance

Number Of Board Of Directors For Remuneration Or Salary Or Wages

0

Governance Governance

Number Of Complaints Filed During The Year

0

Governance Governance diff

Number Of Complaints Filed From Stake Holder Group During The Year

28

0

-28 (-100%)

Governance Governance diff

Number Of Complaints Pending From Stake Holder Group Resolution At The End Of Year

5

0

-5 (-100%)

Governance Governance

Number Of Complaints Pending Resolution At The End Of Year

0

Governance Governance

Number Of Complaints Received In Relation To Issues Of Conflict Of Interest Of The KMPs

0

Governance Governance

Number Of Employees Other Than Bod And KMPFor Remuneration Or Salary Or Wages

0

Governance Governance

Number Of Female Board Of Directors

1

0 (0%)

Governance Governance diff

Percentage Of Female Board Of Directors

0.13

0.14

+0.02 (+14.3%)

Governance Governance diff

Remark For Consumer Complaints

NA

0

—

Governance Governance

Remarks In Case Complaints Received In Relation To Issues Of Conflict Of Interest Of The Kmps

NA

—

Governance Governance diff

Remarks Stake Holder Group From Whom Complaint Is Received

NA

Nil

—

Governance Governance

Remarks on directors conflict of interest complaints

NA

—

Governance Governance diff

Total Complaints Reported Under Sexual Harassment Of Women At Workplace

2

0

-2 (-100%)

Governance Governance diff

Total Number Of Board Of Directors

8

7

-1 (-12.5%)

Governance Governance

Workers with disciplinary actions (count)

0

Governance Other diff

Compliance With Statutory Requirements Of Relevance To The Principles And Rectification Of Any Non Compliances Frequency

Quarterly

Any other

—

Governance Other

Compliance With Statutory Requirements Of Relevance To The Principles And Rectification Of Any Non Compliances Indicate Whether Review Was Undertaken By

Committee of the Board

—

Governance Other diff

Description Of Other Frequency For Compliance With Statutory Requirements Of Relevance To The Principles And Rectification Of Any Non Compliances

As a part of our commitment to good governance, we ensure compliance with all the applicable Indian laws and regulations. For the reporting year, we have not re...

Monthly

—

Governance Other diff

Details Of Any Corrective Action Taken Or Underway On Issues Related To Fines Or Penalties Or Action Taken By Regulators Or Law Enforcement Agencies Or Judicial Institutions On Cases Of Corruption And C~19 c 7 f 5 b 3

NA

Not Applicable

—

Governance Other

Details Of Impact Of Data Breaches Explanatory Text Block

Not Applicable

—

Governance Other

Does The Entity Have AFramework Or Policy On Cyber Security And Risks Related To Data Privacy

Yes

—

Governance Other

Does The Entity Have An Anti Corruption Or Anti Bribery Policy

Yes

—

Governance Other

Does The Entity Have Processes In Place To Avoid Or Manage Conflict Of Interests Involving Members Of The Board

Yes

—

Governance Other diff

Frequency Of Review By Board

Others – please specify

Quarterly

—

Governance Other

Grievance Redressal Mechanism In Place

Yes

—

Governance Other

Has The Policy Been Approved By The Board

Yes

—

Governance Other

Is There AMechanism Available To Receive And Redress Grievances For Other Than Permanent Employees

Yes

—

Governance Other

Is There AMechanism Available To Receive And Redress Grievances For Other Than Permanent Workers

Yes

—

Governance Other

Is There AMechanism Available To Receive And Redress Grievances For Permanent Employees

Yes

—

Governance Other

Is There AMechanism Available To Receive And Redress Grievances For Permanent Workers

Yes

—

Governance Other

Is There AMechanism Available To Receive And Redress Grievances For The Following Categories Of Employees And Worker

Yes

—

Governance Other

Number Of Instances Of Data Breaches Along With Impact

0

Governance Other

Percentage Of Data Breaches Involving Personally Identifiable Information Of Customers

0

Governance Other diff

Web Link At Anti Corruption Or Anti Bribery Policy Is Place

https://www.acclimited.com/assets/new/pdf/ANTI-CORRUPTION-ANTI-BRIBERY-POLICY.pdf

https://wheelsindia.com/wp-content/uploads/2024/05/WIL-Code-Of-Conduct.pdf (or) https://wheelsindia.com/wp-content/uploads/2022/08/business-responsibility-polic...

—

Governance Other diff

Web Link For Grievance Redress Policy

(https://www. acclimited.com/ contact-us)

https://wheelsindia.com/wp-content/uploads/policy/business-responsibility-policy.pdf

—

Governance Other diff

Web Link Of The Policy On Cyber Security And Risks Related To Data Privacy

https://www.eihltd.com/privacy-policy/#:~:text=We%20strive%20to%20keep%20your,have%20access%20to%20this%20information.

https://wheelsindia.com/wp-content/uploads/2023/05/Data-privacy-and-security.pdf

—

Governance Other diff

Whether Any Independent Assessment Or Evaluation Or Assurance Has Been Carried Out By An External Agency For Waste Management

Yes

No

—

Governance Other diff

Whether The Company Has Undertaken Assessment Or Assurance Of The BRSRCore

Yes assurance

No

—

Other Other diff

Action Taken

NOT APPLICABLE

-

—

Other Other diff

Address Of Corporate Office Of Company

Adani Corporate House, Shantigram, Near Vaishno Devi Circle, S.G. Highway, Ahmedabad – 382421

M.T.H. Road, Padi, Chennai - 600050

—

Other Other diff

Address Of Registered Office Of Company

Adani Corporate House, Shantigram, Near Vaishno Devi Circle, S.G. Highway, Ahmedabad – 382421

No. 21, Pattulos Road, Chennai - 600002

—

Other Other diff

Amount Of Accounts Payable During The Year

₹ 583,832.1

₹ 103

₹ -583729.1 (-100%)

Other Other

Amount Of Compounding Fee

₹ 0

Other Other diff

Amount Of Cost Incurred On Well Being Measures

₹ 346,200,000

₹ 0.78

₹ -346199999.22 (-100%)

Other Other

Amount Of Fines Or Penalties

₹ 0

Other Other diff

Amount Of Investments In Related Parties

₹ 1,266.42

₹ 4,200,000

₹ +4198733.58 (+331543.5%)

Other Other diff

Amount Of Loans And Advances Given To Related Parties

₹ 2.77

₹ 0

₹ -2.77 (-100%)

Other Other diff

Amount Of Purchases From Related Parties

₹ 6,219.3

₹ 522,939,157.51

₹ +522932938.21 (+8408228.2%)

Other Other diff

Amount Of Purchases From Top Ten Trading Houses

₹ 0

₹ 818,245,975.88

₹ +818245975.88

Other Other diff

Amount Of Purchases From Trading Houses

₹ 0

₹ 818,245,975.88

₹ +818245975.88

Other Other

Amount Of Re Used

0 Non-SI:t

Other Other

Amount Of Safely Disposed

0 Non-SI:t

Other Other diff

Amount Of Sales To Dealers Or Distributors

₹ 24,983,582.09

₹ 1,962,800,000

₹ +1937816417.91 (+7756.4%)

Other Other diff

Amount Of Sales To Related Parties

₹ 4,170

₹ 3.04

₹ -4166.96 (-99.9%)

Other Other diff

Amount Of Sales To Top Ten Dealers Or Distributors

₹ 824,258.45

₹ 762,920,000

₹ +762095741.55 (+92458.3%)

Other Other

Amount Of Settlement

₹ 0

Other Other diff

Amount Of Total Investments

₹ 2,741.89

₹ 115,500,000

₹ +115497258.11 (+4212322.8%)

Other Other diff

Amount Of Total Loans And Advances

₹ 10

₹ 0

₹ -10 (-100%)

Other Other diff

Amount Of Total Purchases

₹ 0

₹ 30,761,126,912.7

₹ +30761126912.7

Other Other diff

Amount Of Total Purchases For Share Of Related Party Transactions

₹ 19,345.61

₹ 30,761,126,912.7

₹ +30761107567.09 (+159008206.9%)

Other Other diff

Amount Of Total Purchases From Trading Houses

₹ 0

₹ 818,245,975.88

₹ +818245975.88

Other Other diff

Amount Of Total Sales

₹ 32,146,000

₹ 44,107,865,168.5

₹ +44075719168.5 (+137111.1%)

Other Other diff

Amount Of Total Sales For Share Of Related Party Transactions

₹ 20,594.27

₹ 44,107,865,168.5

₹ +44107844574.23 (+214175324.4%)

Other Other diff

Amount Of Total Sales To Dealers Or Distributors

₹ 24,983,582.09

₹ 1,962,747,620.27

₹ +1937764038.18 (+7756.1%)

Other Other diff

Boundary For Which The Life Cycle Perspective Or Assessment Was Conducted

Cradle to gate

Cradle to gate - in process

—

Other Other

Brief Of The Monetary Case For Compounding Fee Explanatory Text Block

NA

—

Other Other

Brief Of The Monetary Case For Imprisonment Explanatory Text Block

NA

—

Other Other

Brief Of The Monetary Case For Penalty Or Fine Explanatory Text Block

NA

—

Other Other

Brief Of The Monetary Case For Punishment Explanatory Text Block

NA

—

Other Other

Brief Of The Monetary Case For Settlement Explanatory Text Block

NA

—

Other Other diff

Category Of Company

Subsidiary

Associate

—

Other Other

Channels Of Communication

Other

—

Other Other diff

Contact Number Of Contact Person

Adani Corporate House, Shantigram, Near Vaishno Devi Circle, S.G. Highway, Ahmedabad – 382421

044-2623 4320

—

Other Other diff

Corporate Identity Number

L26940GJ1936PLC149771

L35921TN1960PLC004175

—

Other Other diff

Corrective Action Taken For Initiative

Nil

NA

—

Other Other diff

Cost Of Goods Or Services Procured During The Year

₹ 17,944.92

₹ 0

₹ -17944.92 (-100%)

Other Other

Date Of End Of Financial Year

2025-03-31

—

Other Other

Date Of End Of Previous Year

2024-03-31

—

Other Other

Date Of End Of Prior To Previous Year

2023-03-31

—

Other Other diff

Date Of Incorporation

1936-08-01

1960-06-13

—

Other Other

Date Of Start Of Financial Year

2024-04-01

—

Other Other

Date Of Start Of Previous Year

2023-04-01

—

Other Other diff

Date Of Start Of Prior To Previous Year

2022-01-01

2022-04-01

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Other Other diff

Deducted And Deposited With The Authority

NA

Yes

—

Other Other diff

Description Of Business Activity

Cement, Clinker

Metal and metal products

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Other Other

Description Of Main Activity

Manufacturing

—

Other Other diff

Description Of Other Frequency For Performance Against Above Policies And Follow Up Action

periodically or on a need basis

Monthly

—

Other Other diff

Description Of The Risk Or Concern

Non-Recyclable and Landfill (plastic pollution)

LCA is in process

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Other Other diff

Details Of Any Corrective Actions Taken Or Underway To Address Significant Risks Or Concerns Arising From The Assessments Of Plant And Office Explanatory Text Block

Not applicable

Not apllicable

—

Other Other diff

Details Of Any Corrective Actions Taken Or Underway To Address Significant Risks Or Concerns Arising From The Assessments Of Value Chain Partner Explanatory Text Block

Not Applicable

Nil

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Other Other diff

Details Of Improvements In Environmental And Social Impacts Due To Capex

Further Clinker factor reduction by 0.5% in existing products of PPC/PSC/PCC by oprimising Product Mix Circular Economy - Utilization of byproduct gypsum in cem...

Working conditions, health, safety of employees, and Fire safety; Water neutrality projects

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Other Other diff

Details Of Improvements In Environmental And Social Impacts Due To RAnd D

Evaluation of Hazardous , heavy elements in Raw materials, Clinker, Cement, Fly ash,slag,gypsum at ppb level, ash fusion characteristics of Fuel / AFR

Energy efficiency and conservation; Decarbonization and thermal efficiency

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Other Other diff

Details Of Other Channels Of Communication

–Meetings/Conferences –Policy papers

Notices, intranet, inhouse magazine, website, committee meetings, events & celebrations

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Other Other

Details Of The Case

NA

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Other Other diff

Details Of The Highest Authority Responsible For Implementation And Oversight Of The Business Responsibility Policy Explanatory Text Block

CEO and Whole Time Director

Mr. Srivats Ram (DIN: 00063415), Managing Director

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Other Other diff

Details Of The Scope And Coverage Of Any Human Rights Due Diligence Conducted Explanatory Text Block

Most of our factory locations are covered under SEDEX audits, which include assessments of human rights elements.

None

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Other Other diff

Disclose Any Significant Adverse Impact To The Environment Arising From The Value Chain Of The Entity What Mitigation Or Adaptation Measures Have Been Taken By The Entity In This Regard Explanatory Text Block

Nil

As of now , we do not monitor these impacts

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Other Other diff

Disclose Wages Paid To Persons Employed

₹ 284,207,784

₹ 1,499,285,706

₹ +1215077922 (+427.5%)

Other Other

Do Human Rights Requirements Form Part Of Your Business Agreements And Contracts

Yes

—

Other Other

Do The Enlisted Policies Extend To Your Value Chain Partners

Yes

—

Other Other

Do You Have AFocal Point Responsible For Addressing Human Rights Impacts Or Issues Caused Or Contributed To By The Business

Yes

—

Other Other diff

Do You Have APreferential Procurement Policy Where You Give Preference To Purchase From Suppliers Comprising Marginalized Or Vulnerable Groups

No

Yes

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Other Other

Does Company Participate In The Business Responsibility Initiatives Of The Listed Entity

No

—

Other Other diff

Does The Entity Display Product Information On The Product Over And Above What Is Mandated As Per Local Laws

NA

Yes

—

Other Other

Does The Entity Have ABusiness Continuity And Disaster Management Plan

Yes

—

Other Other diff

Does The Entity Have An Equal Opportunity Policy As Per The Rights Of Persons With Disabilities Act 2016

Yes

No

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Other Other

Does The Entity Have Procedures In Place For Sustainable Sourcing

Yes

—

Other Other diff

Does The Entity Provide Transition Assistance Programs To Facilitate Continued Employability And The Management Of Career Endings Resulting From Retirement Or Termination Of Employment

Yes

No

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Other Other diff

EMail Of Contact Person

neeru.bansal@adani.com

lakshmi_kv@wheelsindia.com

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Other Other diff

EMail Of The Company

acc-investorsupport@adani.com

investorservices@wheelsindia.com

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Other Other diff

Financial Implications Of The Risk Or Opportunity

Negative Implications

Positive Implications

—

Other Other diff

Frequency Of Engagement

Others – please specify

Quarterly

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Other Other diff

From Which Marginalized Or Vulnerable Groups Do You Procure

Refer to answer provided in part c below

Kamaraj Blind Welfare works

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Other Other diff

Gross Wages Paid To Female

₹ 167,503,907

₹ 3.8

₹ -167503903.2 (-100%)

Other Other

Has An Appeal Been Preferred For Compounding Fee

No

—

Other Other

Has An Appeal Been Preferred For Imprisonment

No

—

Other Other

Has An Appeal Been Preferred For Penalty Or Fine

No

—

Other Other

Has An Appeal Been Preferred For Punishment

No

—

Other Other

Has An Appeal Been Preferred For Settlement

No

—

Other Other

Has The Entity Carried Out Independent Assessment Evaluation Of The Working Of Its Policies By An External Agency

Yes

—

Other Other diff

Has The Entity Conducted Life Cycle Perspective Or Assessments For Any Of Its Products Or For Its Services

NA

Yes

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Other Other diff

In Case Of Risk Approach To Adapt Or Mitigate

NA

Non-Disclosure agreement with suppliers and employees. IT Policy / Systems

—

Other Other diff

Indicate In Put Material

Nil

Al scrap from process in Forged Aluminium Wheel (FAW) Unit

—

Other Other diff

Indicate Whether Risk Or Opportunity

R&O

R

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Other Other diff

Initiative Undertaken

Transition to EV fleet

Waste reduction - Sludge reduction in ETP Plant

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Other Other diff

Is The Entity Compliant With The Applicable Environmental Law

Yes

NA

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Other Other

Is The Premise Or Office Of The Entity Accessible To Differently Abled Visitors As Per The Requirements Of The Rights Of Persons With Disabilities Act 2016

Yes

—

Other Other diff

Location Of Operations Or Offices

Sindola Limestone Mines

NA

—

Other Other diff

Material Issue Identified

Information technology and data privacy

Data security

—

Other Other

Median Of Remuneration Or Salary Or Wages Of Key Managerial Personnel

₹ 0

Other Other diff

NGRBCPrinciple For Compounding Fee

NA

Nil

—

Other Other diff

NGRBCPrinciple For Imprisonment

NA

Nil

—

Other Other diff

NGRBCPrinciple For Penalty Or Fine

NA

Nil

—

Other Other diff

NGRBCPrinciple For Punishment

NA

Nil

—

Other Other diff

NGRBCPrinciple For Settlement

NA

Nil

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Other Other diff

NICCode Of Product Or Service Of Conducted Lifecycle Perspective

22,203

29,301

+7098 (+32%)

Other Other diff

NICCode Of Product Or Service Sold By The Entity

23,941

2,811

-21130 (-88.3%)

Other Other diff

NOx

8,003 Non-SI:t

22.19 in-capmkt-types:mg

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Other Other diff

Name Of Contact Person

Neeru Bansal

Ms. K V Lakshmi (Company Secretary)

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Other Other diff

Name Of Product Or Service

NOT APPLICABLE

-

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Other Other diff

Name Of Product Or Service Of Conducted Lifecycle Perspective

Plastic Flexible Tube Manufacturing (Recyclable Ready Polymeric Barrier Layer Tubes)

Passenger car wheel

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Other Other

Name Of Stock Exchange Where The Company Is Listed

NSE

—

Other Other diff

Name Of The Agency If The Entity Carried Out Independent Assessment Evaluation Of The Working Of Its Policies By An External Agency Explanatory Text Block

Grant Thornton

Bureau Vertias

—

Other Other diff

Name Of The Company

ACC Limited

Wheels India Limited

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Other Other diff

Name Of The Holding Or Subsidiary Associate Companies Or Joint Ventures

West Peak Realtors Private Limited

Axles India limited

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Other Other

Name Of The Regulatory Or Enforcement Agencies Or Judicial Institutions

NA

—