Aditya Birla Capital Limited

Material Risks

AI Risk Summary

**Financial Risk Summary – Aditya Birla Capital Limited** ABCL faces maximum financial exposure through compliance risk (10/10 score) and EPR obligation uncertainty, with estimated remediation costs of ₹65–244 crore under SEBI BRSR Core Expansion mandates; non-compliance risks delisting and enforcement action for a systemically important finance entity of this scale. The company's unknown EPR applicability status and 6.5/10 EPR exposure score create contingent liability exposure, particularly given absent Scope 1 and Scope 2 emissions reporting raises transparency gaps that regulators scrutinize. Under India's evolving carbon pricing framework (₹600–900/tCO2e), delayed emissions quantification and disclosure gaps could trigger SEBI penalties, reputational capital costs, and potential regulatory restriction on new product launches in regulated segments. Immediate priority: clarify EPR applicability, establish verified Scope 1/2 baseline, and complete BRSR P6 environmental disclosures to mitigate delisting and enforcement risk.

Source: Aditya Birla Capital Limited BRSR Filing, FY -. Derived from the company's own public disclosures. Not investment advice or a regulatory determination.