Medium Risk

SMS PHARMACEUTICALS LIMITED

Manufacture of Active Pharmaceutical Ingredients (APIs )

CIN: L24239TG1987PLC008066 FY: 2024-2025 Revenue: ₹782.7 Cr
5.4
ESG Risk
Score /10
Compliance RiskEpr ExposureGovernance Risk

Risk Breakdown

GHG Intensity
5.0
Water Intensity
5.0
Waste Intensity
1.3
EPR Exposure
6.5
Compliance Risk
10.0
HR Risk
3.0
Governance Risk
6.0

Financial Exposure

Est. Compliance Cost₹1–5 crore
EPR ApplicableUnknown
Scope 1 Emissions— tCO2e
Scope 2 Emissions— tCO2e
Water Withdrawal— m³
Waste Generated2,798.8 T

Governance

Anti-Corruption PolicyUnknown
Conflict of Interest PolicyYes
BRSR AssuranceNone
Assurance Provider

Double Materiality

Financial Materiality5.4
Impact Materiality4.7
QuadrantFinancially Material

Supply Chain

MSME Sourcing0.0%
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 – SMS Pharmaceuticals Limited** SMS Pharmaceuticals faces critical compliance exposure under SEBI BRSR Core Expansion requirements, with a maximum estimated remediation cost of ₹1–5 crore and material delisting risk if disclosure and governance gaps persist. The company's maximal compliance risk score (10.0/10) and unknown EPR applicability status (6.5/10 exposure) represent the largest financial vulnerabilities; pharmaceutical manufacturers typically face mandatory Extended Producer Responsibility obligations under plastic waste rules, with potential penalties of ₹25,000–₹1 lakh per violation plus product recall costs. The absence of reported Scope 1 and 2 emissions data—unusual for a ₹783 crore API manufacturer—signals either incomplete environmental accounting or deliberate non-disclosure, both violations triggering SEBI enforcement action and reputational capital loss. Priority actions: immediately clarify EPR statutory status, quantify actual emissions (critical for carbon pricing exposure under emerging India CCTS mechanisms at ₹600–900/tonne), and remediate all BRSR governance discrepancies to mitigate del

Source: SMS PHARMACEUTICALS LIMITED BRSR Filing, FY 2024-2025. Derived from the company's own public disclosures. Not investment advice or a regulatory determination.

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