Medium Risk

Adani Ports and Special Economic Zone Limited

Services incidental to land, water & air transportation

CIN: L63090GJ1998PLC034182 FY: - Revenue: ₹30,475.3 Cr
5.2
ESG Risk
Score /10
Compliance RiskEpr ExposureGhg Intensity

Risk Breakdown

GHG Intensity
5.0
Water Intensity
5.0
Waste Intensity
1.0
EPR Exposure
6.5
Compliance Risk
10.0
HR Risk
3.0
Governance Risk
3.0

Financial Exposure

Est. Compliance Cost₹49–183 crore
EPR ApplicableUnknown
Scope 1 Emissions— tCO2e
Scope 2 Emissions— tCO2e
Water Withdrawal— m³
Waste Generated12,344.5 T

Governance

Anti-Corruption PolicyYes
Conflict of Interest PolicyYes
BRSR AssuranceAll
Assurance ProviderTUV India Private Limited

Double Materiality

Financial Materiality5.2
Impact Materiality4.6
QuadrantFinancially Material

Supply Chain

MSME Sourcing0.2%
Lifecycle AssessmentNo
Product ReclaimYes

Material Risks

e-waste

ESG Targets & Commitments

TopicTarget / MetricStatus
Human Rights in Supply Chain HR clauses in all contracts Commitment

AI Risk Summary

**Financial Risk Summary: Adani Ports and Special Economic Zone Limited** APSEZ faces its most acute financial exposure through regulatory compliance obligations, with estimated costs of ₹49–183 crore driven by uncertain Extended Producer Responsibility (EPR) applicability and mandatory SEBI BRSR Core Expansion disclosures—non-compliance risks include enforcement action and potential delisting for a company of this scale. The critical compliance risk score of 10.0/10 directly threatens market credibility; failure to clarify EPR classification and environmental reporting standards could trigger SEBI penalties and investor confidence erosion given the company's ₹30,475 crore revenue base. GHG and water intensity risks (both 5.0/10) remain moderate but material given the port operations sector's inherent carbon and freshwater exposure; at India's carbon price benchmark of ₹600–900/tonne CO2e, unquantified Scope 1 and Scope 2 emissions represent hidden financial liabilities. Immediate priority should be: (1) formal EPR applicability confirmation, (2) complete emissions quantification and disclosure,

Source: Adani Ports and Special Economic Zone Limited BRSR Filing, FY -. Derived from the company's own public disclosures. Not investment advice or a regulatory determination.

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