Medium Risk

D. P. Abhushan Limited

Wholesale/Retail Trading

CIN: L74999MP2017PLC043234 FY: 2024-2025 Revenue: ₹3,310.8 Cr
5.8
ESG Risk
Score /10
Compliance RiskEpr ExposureGhg Intensity

Risk Breakdown

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

Financial Exposure

Est. Compliance Cost₹5–20 crore
EPR ApplicableUnknown
Scope 1 Emissions— tCO2e
Scope 2 Emissions— tCO2e
Water Withdrawal— m³
Waste Generated— T

Governance

Anti-Corruption PolicyYes
Conflict of Interest PolicyYes
BRSR AssuranceNone
Assurance Provider

Double Materiality

Financial Materiality5.8
Impact Materiality5.3
QuadrantDual Materiality

Supply Chain

MSME Sourcing—%
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: D. P. Abhushan Limited** D. P. Abhushan faces critical compliance risk with a maximum score of 10.0, primarily driven by unclear Extended Producer Responsibility (EPR) applicability and mandatory SEBI BRSR environmental disclosures—non-compliance could trigger enforcement action or delisting exposure under SEBI BRSR Core Expansion rules. The company's estimated compliance remediation cost of ₹5–20 crore represents 0.15–0.60% of annual revenue, concentrated in EPR infrastructure and emissions reporting systems for the wholesale/retail trading segment. With Scope 1 and 2 emissions currently undisclosed and EPR status unknown, immediate priority is clarifying product category classification under India's EPR regulations and establishing baseline carbon accounting; failure to disclose these data points within BRSR deadlines directly violates SEBI mandates for listed entities. The medium ESG score (5.8/10) and 6.5/10 EPR exposure indicate elevated financial risk if regulatory gaps persist, particularly if the company faces retroactive compliance penalties or forced operational restructuring to

Source: D. P. Abhushan Limited BRSR Filing, FY 2024-2025. Derived from the company's own public disclosures. Not investment advice or a regulatory determination.

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