Medium Risk

NAZARA TECHNOLOGIES LIMITED

Players subscribing to curated game packs and payment collected through the telecom operator channel.

CIN: L72900MH1999PLC122970 FY: 2024-2025 Revenue: ₹12.7 Cr
5.4
ESG Risk
Score /10
Epr ExposureCompliance RiskGhg Intensity

Risk Breakdown

GHG Intensity
5.0
Water Intensity
5.0
Waste Intensity
5.0
EPR Exposure
6.5
Compliance Risk
6.3
HR Risk
5.0
Governance Risk
3.0

Financial Exposure

Est. Compliance Cost₹0–0 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 Materiality5.4
Impact Materiality5.2
QuadrantDual Materiality

Supply Chain

MSME Sourcing—%
Lifecycle AssessmentNo
Product ReclaimYes

Material Risks

batterycarbone-waste

ESG Targets & Commitments

TopicTarget / MetricStatus
Human Rights in Supply Chain HR clauses in all contracts Commitment

AI Risk Summary

**NAZARA TECHNOLOGIES LIMITED – ESG FINANCIAL RISK SUMMARY** Nazara's primary financial exposure stems from Extended Producer Responsibility (EPR) compliance uncertainty (6.5/10 risk score), which remains unquantified despite applicability across its gaming ecosystem; failure to establish formal EPR mechanisms could trigger penalties under India's waste management rules. The company faces material SEBI BRSR Core Expansion compliance risk (6.3/10), with potential enforcement action and delisting exposure if disclosure gaps persist—particularly critical given its listed status and the absence of documented Scope 1/2 emissions data, suggesting incomplete ESG reporting infrastructure. While current estimated compliance costs are zero, this likely reflects underestimation rather than genuine exemption; immediate prioritization of EPR framework formalization and comprehensive Scope 1/2 emissions quantification is essential to mitigate regulatory penalties and maintain market access for a ₹12.7 crore revenue company operating under heightened scrutiny.

Source: NAZARA TECHNOLOGIES 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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