Date: 17 July 2026

Reporting Boundary

  • FY2025-26: Disclosures made on standalone basis covering only ABCL's operations (change from previous year's consolidated reporting)
  • Post-merger with Aditya Birla Finance Limited (ABFL), ABCL now operates as unified entity offering lending, financing, and distribution of financial and insurance products

Employees and Workforce

  • Total Permanent Employees: 8,230 (7,063 Male, 1,167 Female)
  • Gender Representation: 86% Male, 14% Female
  • Differently Abled Employees: 6 (all Male, 100% of total differently abled employees)
  • Turnover Rate: 37.25% (38.87% Male, 30.82% Female)
  • Board Diversity: 25% female representation (3 out of 12 directors)
  • KMP Diversity: 50% female representation (1 out of 2 KMPs)

Employee Benefits and Coverage

  • Health Insurance: 100% coverage for all permanent employees
  • Accident Insurance: 100% coverage for all permanent employees
  • Maternity Benefits: 100% coverage for female employees
  • Paternity Benefits: 100% coverage for male employees
  • Day Care Facilities: 100% coverage for female employees
  • Retirement Benefits: 100% coverage for PF and Gratuity

Subsidiaries and Associates

  • Holding Company: Grasim Industries Limited
  • Key Subsidiaries: Aditya Birla Housing Finance Limited (100%), Aditya Birla Money Limited (73.53%), Aditya Birla Sun Life Trustee Private Limited (50.85%)
  • Associates: Aditya Birla Sun Life AMC Limited (44.89%), Aditya Birla Health Insurance Co. Limited (45.89%)

CSR Compliance

  • CSR Applicable: Yes
  • Turnover: ₹17,473 Crore
  • Net Worth: ₹28,701.12 Crore

Grievance Redressal

  • Customer Complaints: 62,855 filed during FY2025-26, 1,683 pending resolution
  • Shareholder Complaints: 28 filed during year, 0 pending resolution
  • POSH Complaints: 5 reported, 1 upheld, 0.40% of female employees/workers

Material ESG Issues Identified

1. Corporate Governance and Business Ethics (Risk)

2. Customer Centricity (Opportunity)

3. Data Privacy & Security (Risk)

4. Risk Management (Opportunity)

5. Economic Performance (Risk)

6. Responsible Business Practices (Opportunity)

7. Climate Strategy & Emissions Management (Opportunity)

8. Employee Well-being (Opportunity)

9. Talent Attraction & Retention (Opportunity)

10. Financial Inclusion (Opportunity)

11. Diversity, Inclusivity & Equal Opportunity (Opportunity)

12. Sustainable and Responsible Financing (Opportunity)

Environmental Performance

  • Total Energy Consumption: 40,891.35 GJ (18.82% from renewable sources)
  • Energy Intensity: 2.34 GJ/₹Crore, 4.97 GJ/Full Time Equivalent
  • Water Consumption: 18,517.50 KL
  • Water Intensity: 1.06 KL/₹Crore, 2.25 KL/Full Time Equivalent
  • Water Discharge: 74,070 KL (all sent to third parties with treatment)
  • GHG Emissions: 6,491.78 tCO2e (Scope 1: 27.61 tCO2e, Scope 2: 6,464.17 tCO2e)
  • Scope 3 Emissions: 1,808.207 tCO2e (estimated)
  • Emission Intensity: 0.37 tCO2e/₹Crore, 0.79 tCO2e/Full Time Equivalent

Waste Management

  • Total Waste Generated: 44.11 MT
  • Waste Recycled: 8.82 MT
  • Waste Disposed: 35.29 MT (through other disposal options)
  • Waste Intensity: 0.0025 MT/₹Crore, 0.0054 MT/Full Time Equivalent

Social Initiatives

  • Solar Capacity: 180 kW across 6 branches
  • Waste Recycling Partnerships: ViaGreen for dry waste, Padcare Labs for sanitary waste
  • CSR Focus Areas: Healthcare, Education, Women Empowerment, Sustainable Livelihood
  • Aspirational Districts Covered: 12 districts across Uttar Pradesh, Rajasthan, Bihar, Tamil Nadu, Maharashtra, Orissa
  • Beneficiaries: 302,699 in Healthcare (68% vulnerable groups), 54,995 in Education (59% vulnerable groups), 21,111 in Women Empowerment (76% vulnerable groups)

Governance Structure

  • ESG Oversight: Risk Management Committee (Board Sub-Committee)
  • Chief Risk Officer responsible for policy enforcement
  • Assurance Provider: DNV Business Assurance India Pvt. Ltd.
  • Assurance Type: Reasonable Assurance for core indicators

Independent Assurance

  • Assurance Standard: DNV's VeriSustainTM protocol V6.0 based on ISAE 3000
  • Assurance Boundary: ABCL's standalone operations across 465 branches and corporate offices
  • Verification Period: FY 2025-26
  • Conclusion: BRSR Core KPIs reported in accordance with reporting requirements

Financial Metrics

  • Cost of well-being measures: 0.24% of total revenue
  • Gross wages to females: 16.86% of total wages
  • Median remuneration: Board Directors ₹0.50Cr (Male), ₹0.43Cr (Female); KMP ₹1.02Cr (Male), ₹3.43Cr (Female)
  • Accounts Payable Days: 24.31 days

Cybersecurity Incident

  • One data breach reported through third-party service provider Qapita EquityTech Limited
  • ESOP-related employee data exposed on dark web forum
  • No compromise of company's internal IT infrastructure