THE UGAR SUGAR WORKS LIMITED

Material Risks

AI Risk Summary

**Financial Risk Summary: THE UGAR SUGAR WORKS LIMITED** Ugar Sugar faces critical compliance exposure with a 10.0/10 compliance risk score and estimated remediation costs of ₹2–8 crore, primarily driven by uncertain EPR (Extended Producer Responsibility) applicability and incomplete GHG/Scope emissions reporting under SEBI BRSR mandates. The company's unknown EPR status (6.5/10 exposure) creates material liability risk—if packaging/product EPR obligations apply, unquantified future collection and recycling costs could materially impact margins in a ₹1407.4 crore revenue base. Water and GHG intensity risks (both 5.0/10) expose the sugar sector to potential carbon pricing (₹600–900/tCO2e under India CCTS) and water stress regulations, particularly given absent Scope 1/2 emissions disclosure suggests incomplete baseline data rather than zero impact. Non-compliance with BRSR P6 environmental disclosures risks SEBI enforcement action and reputational damage, necessitating immediate clarification of EPR applic

Source: THE UGAR SUGAR WORKS LIMITED BRSR Filing, FY -. Derived from the company's own public disclosures. Not investment advice or a regulatory determination.