Materiality
FileBRSR

Double Materiality Assessment

Map ESG topics by impact significance and financial significance (SEBI BRSR + ISSB aligned)

FY 2024-25

Total Topics

18

Material (High-High)

8

Environmental

6

Social + Governance

12

Materiality Matrix

Impact Only
MATERIAL
Monitor
Financial Only
Financial Significance →
Impact Significance →
Environmental
Social
Governance

All Topics

1

Climate Change & GHG Emissions

P6

Impact: 85%

Financial: 78%

Material
2

Energy Management

P6

Impact: 75%

Financial: 82%

Material
3

Water & Effluents

P6

Impact: 70%

Financial: 60%

Impact
4

Waste Management

P6

Impact: 65%

Financial: 55%

Impact
5

Biodiversity

P6

Impact: 50%

Financial: 35%

Monitor
6

Air Pollution

P6

Impact: 60%

Financial: 50%

Monitor
7

Employee Health & Safety

P3

Impact: 90%

Financial: 70%

Material
8

Diversity & Inclusion

P3, P5

Impact: 70%

Financial: 50%

Impact
9

Human Rights

P5

Impact: 80%

Financial: 45%

Impact
10

Community Development

P8

Impact: 65%

Financial: 40%

Impact
11

Labour Practices

P3, P5

Impact: 75%

Financial: 60%

Impact
12

Customer Privacy & Data

P9

Impact: 70%

Financial: 75%

Material
13

Product Safety & Quality

P9

Impact: 75%

Financial: 80%

Material
14

Anti-corruption & Ethics

P1

Impact: 85%

Financial: 90%

Material
15

Board Governance

P1

Impact: 60%

Financial: 70%

Financial
16

Responsible Supply Chain

P2

Impact: 70%

Financial: 65%

Material
17

Stakeholder Engagement

P4

Impact: 55%

Financial: 45%

Monitor
18

Regulatory Compliance

P1, P7

Impact: 80%

Financial: 85%

Material

Select a topic

Click a topic in the matrix or list to adjust its scores