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
**Financial Risk Summary – Sheela Foam Limited** Sheela Foam faces its largest financial exposure through compliance risk (10.0/10 score) and Extended Producer Responsibility (EPR) obligations, with estimated remediation costs of ₹4–16 crore against a ₹2587.5 crore revenue base (0.15–0.62% of annual revenue). The company's critical regulatory gap is non-disclosure or inadequate quantification of Scope 1 and Scope 2 emissions under SEBI BRSR Core Expansion mandates, creating enforcement and potential delisting risk for a listed entity. EPR exposure remains unquantified—if polyurethane foam products fall under plastic waste rules or if mattress/furniture categories attract EPR liability, undisclosed costs could escalate significantly. Immediate priorities: formally establish GHG baseline data, clarify EPR applicability under relevant state/national waste rules, and remediate BRSR disclosure gaps to avoid regulatory penalties.
Source: Sheela Foam Limited BRSR Filing, FY -. Derived from the company's own public disclosures. Not investment advice or a regulatory determination.