Medium Risk

Aditya Birla Real Estate Limited

Real Estate: Birla Estates, the Real Estate segment of ABREL, has established a significant footprint in the premium to

CIN: L17120MH1897PLC000163 FY: - Revenue: ₹4,450.2 Cr
6.2
ESG Risk
Score /10
Compliance RiskWaste IntensityEpr Exposure

Risk Breakdown

GHG Intensity
5.0
Water Intensity
5.0
Waste Intensity
7.2
EPR Exposure
6.5
Compliance Risk
10.0
HR Risk
3.0
Governance Risk
3.0

Financial Exposure

Est. Compliance Cost₹7–27 crore
EPR ApplicableUnknown
Scope 1 Emissions— tCO2e
Scope 2 Emissions— tCO2e
Water Withdrawal— m³
Waste Generated304,556.3 T

Governance

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

Double Materiality

Financial Materiality6.2
Impact Materiality5.7
QuadrantDual Materiality

Supply Chain

MSME Sourcing0.3%
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: Aditya Birla Real Estate Limited** ABREL faces critical compliance exposure under SEBI BRSR Core Expansion with a perfect 10.0/10 compliance risk score, creating potential enforcement action and delisting risk that could materially impact shareholder value—a risk magnified by the company's ₹4,450 crore revenue base. The largest quantifiable financial exposure is estimated compliance remediation costs of ₹7–27 crore, primarily driven by unknown EPR (Extended Producer Responsibility) applicability and waste intensity management gaps, which remain unresolved despite medium ESG risk classification. Water and GHG intensity risks (both 5.0/10) present moderate operational cost pressures, though missing emissions data (Scope 1 & 2 reported as zero) suggests inadequate measurement infrastructure rather than zero emissions, risking carbon pricing exposure of ₹600–900/tonne under India's carbon credit trading scheme. Immediate priority: clarify EPR scope applicability and establish verified emissions baseline to lock in compliance positioning before SEBI enforcement deadlines intensify.

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

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