Medium Risk

Blue Star Limited

Cooling appliances, Cold storage products, Central air-conditioning projects, including manufacturing and after-sales se

CIN: L28920MH1949PLC006870 FY: - Revenue: ₹11,325.7 Cr
5.4
ESG Risk
Score /10
Compliance RiskEpr ExposureGhg Intensity

Risk Breakdown

GHG Intensity
5.0
Water Intensity
5.0
Waste Intensity
1.1
EPR Exposure
6.5
Compliance Risk
10.0
HR Risk
5.0
Governance Risk
3.0

Financial Exposure

Est. Compliance Cost₹18–68 crore
EPR ApplicableUnknown
Scope 1 Emissions— tCO2e
Scope 2 Emissions— tCO2e
Water Withdrawal— m³
Waste Generated7,517.9 T

Governance

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

Double Materiality

Financial Materiality5.4
Impact Materiality5.1
QuadrantDual Materiality

Supply Chain

MSME Sourcing0.4%
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

# Blue Star Limited – Financial Risk Summary Blue Star's primary financial exposure stems from **compliance risk (10/10 score) under SEBI BRSR Core Expansion**, with estimated remediation costs of ₹18–68 crore if disclosure gaps trigger enforcement action. The company faces significant **Extended Producer Responsibility (EPR) obligations** with unknown applicability status—a 6.5/10 risk exposure that could impose material take-back and recycling costs once regulatory clarification emerges for cooling appliances and cold storage products. Combined with missing Scope 1 and Scope 2 emissions data (suggesting incomplete carbon accounting), Blue Star risks **SEBI enforcement action and potential delisting** if BRSR disclosures remain non-compliant, particularly given its size and top-tier listing status. Immediate priority: formalize EPR compliance roadmap and complete carbon inventory to avoid ₹18+ crore compliance costs and regulatory penalties.

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

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