Medium Risk

One 97 Communications Limited

Payment Services for consumers and merchants, which enables them to send and receive payments both online and in-store.

CIN: L72200DL2000PLC108985 FY: - Revenue: ₹5,504.8 Cr
5.3
ESG Risk
Score /10
Compliance RiskEpr ExposureGhg Intensity

Risk Breakdown

GHG Intensity
5.0
Water Intensity
5.0
Waste Intensity
1.0
EPR Exposure
6.5
Compliance Risk
10.0
HR Risk
5.0
Governance Risk
3.0

Financial Exposure

Est. Compliance Cost₹9–33 crore
EPR ApplicableUnknown
Scope 1 Emissions— tCO2e
Scope 2 Emissions— tCO2e
Water Withdrawal— m³
Waste Generated327.2 T

Governance

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

Double Materiality

Financial Materiality5.3
Impact Materiality5.1
QuadrantDual Materiality

Supply Chain

MSME Sourcing0.1%
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: One 97 Communications Limited** One 97's primary financial exposure stems from compliance risk (10.0/10 score), with estimated remediation costs of ₹9–33 crore tied to SEBI BRSR Core Expansion non-compliance, creating potential delisting and enforcement action risk for a top-tier fintech player. Secondary exposure arises from undefined EPR (Extended Producer Responsibility) applicability—if e-waste generation or packaging obligations are triggered, unquantified liability could emerge across payment terminals and device distribution networks. The company must immediately clarify EPR scope under India's Plastic Waste Management Rules and e-waste regulations; absent documentation, regulatory penalties could compound compliance costs. With ₹5,504.8 crore revenue, the ₹9–33 crore compliance exposure represents 0.16–0.6% of topline, but delisting risk and operational disruption from SEBI action pose material going-concern threats if disclosure gaps persist.

Source: One 97 Communications Limited BRSR Filing, FY -. Derived from the company's own public disclosures. Not investment advice or a regulatory determination.

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