Medium Risk

Oracle Financial Services Software Limited

Product licenses and related activities; IT solutions and consulting activities.

CIN: L72200MH1989PLC053666 FY: - Revenue: ₹5,099.1 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
3.0
Governance Risk
5.0

Financial Exposure

Est. Compliance Cost₹8–31 crore
EPR ApplicableUnknown
Scope 1 Emissions— tCO2e
Scope 2 Emissions— tCO2e
Water Withdrawal— m³
Waste Generated112.3 T

Governance

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

Double Materiality

Financial Materiality5.3
Impact Materiality4.6
QuadrantFinancially Material

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: Oracle Financial Services Software Limited** Oracle FSL faces critical compliance exposure under SEBI BRSR Core Expansion with an estimated remediation cost of ₹8–31 crore and maximum enforcement risk including potential delisting for non-compliance—a material threat to shareholder value given the company's ₹5,099 crore revenue base. The company's undefined EPR (Extended Producer Responsibility) applicability status (scored 6.5/10) creates contingent liability risk; if EPR obligations apply, undisclosed waste management and recycling costs could emerge unexpectedly across their IT solutions and software product portfolio. Despite low absolute emissions (Scope 1 & 2 reported as nil), the medium ESG risk score (5.3/10) and maximum compliance risk rating (10.0/10) suggest material disclosure gaps under BRSR P6 environmental requirements rather than operational carbon intensity—prioritizing immediate regulatory alignment over carbon reduction capex. Immediate action required: clarify EPR applicability, quantify Scope 2 emissions from data centers/cloud infrastructure typically underreported in software firms, and address

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

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