Risk Breakdown
Financial Exposure
Governance
Double Materiality
Supply Chain
Material Risks
ESG Targets & Commitments
| Topic | Target / Metric | Status |
|---|---|---|
| Human Rights in Supply Chain | HR clauses in all contracts | Commitment |
AI Risk Summary
**S.P. Apparels Limited – ESG Financial Risk Summary** S.P. Apparels faces critical compliance exposure with a perfect 10.0/10 compliance risk score, creating potential SEBI enforcement action and delisting risk under BRSR Core Expansion mandates—the company's inability to report Scope 1 and 2 emissions data suggests material disclosure gaps. Extended Producer Responsibility (EPR) applicability remains unconfirmed despite a 6.5/10 exposure rating, representing a significant blind spot in the garment sector where textile waste obligations under Rule 4 of Plastic Waste Management Rules impose financial and operational liabilities. The estimated compliance remediation cost of ₹16–59 crore (0.16–0.60% of ₹9,816 crore revenue) masks potential EPR costs if textiles fall under expanded producer responsibility frameworks, plus carbon accounting obligations if Scope 1 & 2 emissions are subsequently quantified and priced at India CCTS rates (₹600–900/tonne). Immediate priority: clarify EPR classification, establish verified GHG
Source: S. P. APPARELS LIMITED BRSR Filing, FY -. Derived from the company's own public disclosures. Not investment advice or a regulatory determination.