Medium Risk

Prism Johnson Limited

Manufacturing of portland cement, clinker, tiles and ready-mixed concrete

CIN: L26942TG1992PLC014033 FY: - Revenue: ₹6,725.7 Cr
5.5
ESG Risk
Score /10
Compliance RiskEpr ExposureGhg Intensity

Risk Breakdown

GHG Intensity
5.0
Water Intensity
5.0
Waste Intensity
1.9
EPR Exposure
6.5
Compliance Risk
10.0
HR Risk
3.0
Governance Risk
5.0

Financial Exposure

Est. Compliance Cost₹11–40 crore
EPR ApplicableUnknown
Scope 1 Emissions— tCO2e
Scope 2 Emissions— tCO2e
Water Withdrawal— m³
Waste Generated66,545.4 T

Governance

Anti-Corruption PolicyYes
Conflict of Interest PolicyUnknown
BRSR AssurancePartial
Assurance ProviderBDO INDIA LLP

Double Materiality

Financial Materiality5.5
Impact Materiality4.8
QuadrantFinancially Material

Supply Chain

MSME Sourcing0.3%
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

**Prism Johnson Limited – Financial Risk Summary** Prism Johnson faces maximum financial exposure from compliance risk (10/10 score) with estimated costs of ₹11–40 crore, driven primarily by SEBI BRSR Core Expansion non-compliance penalties and potential carbon credit trading penalties under India's CCTS scheme. As a cement manufacturer with material GHG and water intensity (both 5/10), the company risks ₹1,200–1,800/tonne penalties for missing carbon credit targets, which translates to significant exposure given cement's carbon-intensive nature; concrete CBAM exposure could add further pressure if exports to EU occur (15–22% price reduction needed for competitiveness). High EPR exposure (6.5/10) combined with unknown EPR applicability status creates contingent liability risk—extended producer responsibility obligations on tiles and construction materials could trigger unquantified reserve requirements. Immediate priority: clarify EPR applicability, establish scope 1/2 emissions baselines (currently missing), and remediate BRSR disclosure gaps to avoid SEBI enforcement action and potential delisting risk for this large-cap

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

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