Medium Risk

Lumax Auto Technologies Limited

1.Advanced Plastics, which includes IAC product portfolio along with lighting, emission and moulding products. 2.Stru

CIN: L31909DL1981PLC349793 FY: - Revenue: ₹3,636.7 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₹6–22 crore
EPR ApplicableUnknown
Scope 1 Emissions— tCO2e
Scope 2 Emissions— tCO2e
Water Withdrawal— m³
Waste Generated4,480.7 T

Governance

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

Double Materiality

Financial Materiality5.4
Impact Materiality5.1
QuadrantDual Materiality

Supply Chain

MSME Sourcing0.5%
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: Lumax Auto Technologies Limited** Lumax 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 given the company's ₹3,637 crore revenue scale. Extended Producer Responsibility (EPR) liability presents the largest unquantified financial threat at 6.5/10 exposure—with EPR applicability still undetermined across the plastics and lighting portfolio, the company faces estimated compliance costs of ₹6–22 crore once obligations crystallize. Missing Scope 1 and Scope 2 emissions data (reported as "None") indicates inadequate GHG accounting rather than genuine zero emissions, creating dual risk: regulatory scrutiny for incomplete disclosure and future carbon liability exposure if India's CCTS price mechanism (₹600–900/tonne) applies retroactively. Immediate priority: formalize EPR compliance status, establish verified emissions baselines, and remediate BRSR disclosure gaps to mitigate enforcement penalties and potential market valuation impact.

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

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