Em 5

Corporate Overview Statutory Reports Financial Statements
Not applicable
Leadership Indicators
1. Awareness programmes conducted for value chain partners on any of the principles during the
financial year:
Yes. Emami Limited conducts workshops with value chain partners to discuss on product traceability
and supply chain ethics. We are focussed towards developing awareness on key areas like human rights,
labour management and business sustainability.
Over the past 2 years, we have embarked on a journey to double the rural coverage from 32,000 villages
to 60,000 villages as part of our rural expansion and micro-entrepreneur skill building program through
Project Khoj. This rural expansion is getting geocoded at the same time giving the organization a wealth
of rural retail level behaviour and buying patterns to ensure higher service performance. The approach
uses analytical tools to identify the right villages and map them by their coordinates to create a full-proof
expansion plan for reaching out to the places with the right potential. We conduct one-on-one sessions
with the distributors to discuss benefits of association, product portfolio and analyse consumer purchase
patterns.
We have already added approximately 20,000 villages in the last 2 years, thereby taking the total rural
footprint upwards to 52,000 villages. In FY 23-24, we plan to add 8,000 villages more to reach our target
of 60,000 villages.
2. Does the entity have processes in place to avoid/ manage conflict of interests involving members of
the Board? (Yes/No) If yes, provide details of the same.
Yes. The Company has defined the Code of Conduct, which applies to all employees across the
organization including the Board of Directors. The Code of Conduct provides procedural guidance
on matters related to work ethics, business responsibilities and conflict of interest. As per the Code of
Conduct, all the employees and Board of Directors of the organization are required to avoid situations
which may be in conflict with the interest of the Company or prejudicial to the Company’s interest. The
Board Members are required to disclose their interest at the time of appointment and thereafter every
year as required under the Companies Act 2013.
PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable
and safe.
Essential Indicators
1. Percentage of R&D and capital expenditure (capex) investments in specific technologies to improve
the environmental and social impacts of product and processes to total R&D and capex investments
made by the entity, respectively.
Emami Limited has undertaken various initiatives to drive the overall organizational sustainability
objectives. In order to lower environmental and social impacts of our products and processes, our R&D
team is actively engaged in product innovation and technological improvements. The company is
strongly committed to reduce its environment footprint and promoting sustainable practises across our
operations. Few such key aspects of our R&D efforts are:
y For the production of Zandu Rhumasyl, the Company has developed a heating free process
to advocate the objective of reducing energy intensity and promote sustainable practices. By
eliminating heat, the Company is not only reducing their energy consumption, but also lowering
their carbon footprint.
y The company has made changes to Zandu Lalima’s manufacturing process in order to conserve
water. Previously, the herbs used as raw materials were individually extracted and mixed, which
required more water usage. However, the Company has now switched to mixing the herbs together,
which has reduced the overall water consumption requirement for manufacturing the product. This
change is in line with the Company’s commitment to sustainable practices and water conservation.
y The company has replaced sugar with jaggery for the production of Zandu Chyawanprash, Jaggery
is an unrefined natural sweetener that requires less processing compared to sugar, which is typically
refined. This ensures minimal processing requirements. Furthermore, jaggery has lower sucrose
content than sugar, making it a better alternative.
Integrated Annual Report 2022-23 167

2. a. Does the entity have procedures in place for sustainable sourcing? (Yes/No)
Yes. There are procedures in place for sustainable sourcing. Emami Limited has Board approved
ESG policy framework which includes product lifecycle sustainability. The policy outlines Emami
Limited’s commitment to making its supply chain more responsible and sustainable.
b. If yes, what percentage of inputs were sourced sustainably?
Emami Limited has a strong cross-functional communication to enable the sourcing team to
procure optimum quantity in accordance with manufacturing and sales forecast. We have taken
initiatives like using lightweight packing materials, recycled materials, optimising structural and
material design to promote sustainability.
The Company takes into consideration various social, ethical, and environmental performance
factors while selecting suppliers. Majority of the raw and packing materials are sourced from suppliers
who are either covered by the Company’s sustainable sourcing programmes and/or are certified to
be compliant with standards such as ISO 14001, OHSAS 45001, FSC, FDA, BRC and USRA.
The Company also engages with suppliers and transporters to establish and strengthen best
practices that emphasizes on sustainable sourcing. Emami Limited follows a comprehensive
supplier assessment process to identify areas of improvement and providing required support to
bridge the gaps.
Further, the Company collaborates with local authorities, Govt. institutions, self-help groups and
engages with local farmers and collectors in various states through contractual cultivation of
medicinal herbs. Emami Limited has conducted 20+ capability building programs across regions
wherein the Company provides technical guidance, training on cultivation and post-harvest
management to 1,200+ participant farmers along with quality planting material for this purpose.
This initiative not only enhanced the incomes of the farmers but also made them aware about
conservation of medicinal plants. The Company has also facilitated registration of 800+ farmers
under State Government Cultivation Programmes and distributed planting materials to farmers.
Overall, Emami Limited sources 60% of its input material from within the district and neighbouring
districts in the vicinity of its manufacturing units supporting local economy and livelihood.
3. Describe the processes in place to safely reclaim your products for reusing, recycling, and disposing
at the end of life, for (a) Plastics (including packaging) (b) E-waste (c) Hazardous waste and (d) other
waste.
Emami Limited endeavours to promote circular economy and resource optimization across its value
chain. We have adopted a multipronged approach to reduce wastes in the Company’s operations:
a) Plastics - We are cognizant of our EPR obligations and partnered with 3 associations for responsible
handing over and disposal of plastic waste generated from our business operations.
b) E-waste - E-waste generated from our operations across all the offices and manufacturing units are
responsibly disposed through certified vendors.
c) Hazardous Waste – Shelf-life expired products are responsibly directed towards certified vendors for
disposal directly from our depots.
4. Whether Extended Producer Responsibility (EPR) is applicable to the entity’s activities (Yes / No). If
yes, whether the waste collection plan is in line with the Extended Producer Responsibility (EPR)
plan submitted to Pollution Control Boards? If not, provide steps taken to address the same.
Yes. Emami Limited is in compliance with the requirements of Plastic Waste Management Rules, 2016
and subsequent amendments and the waste collection plan are in line with the Extended Producer
Responsibility (EPR) plan submitted to Pollution Control Boards. We have partnered with 3 associations,
who are registered with Central Pollution Control Board (CPCB) as a Plastic Waste Processor (PWP).
Waste bought back by PWP for brands are collected through waste pickers / aggregators and are
subsequently sent to collection centres / manufacturing facilities where wastes are segregated and
sorted. The segregated wastes are then cleaned, washed, extruded and compounded to pellets which are
used to manufacture the final products.
We use 50% of Post-Consumer Recycled (PCR)-LDPE in our shrink bundling films. We are also
successfully qualified to use PCR PET for primary and secondary packaging after robust stability and
moulding process qualification. For primary packaging of Navratna Oil we are using PET bottles with 25%
R-PET and for secondary packaging PET Jar is used with 40% R-PET content. In FY 2022-23, 10,204 MT
168 Emami Limited

of waste has been processed via EPR, which accounts for approximately 74% of total plastic consumption
liability of each category.
1. Has the entity conducted Life Cycle Perspective / Assessments (LCA) for any of its products?
No
2. If there are any significant social or environmental concerns and/or risks arising from production
or disposal of your products / services, as identified in the Life Cycle Perspective / Assessments
(LCA) or through any other means, briefly describe the same along-with action taken to mitigate the
same.
Not applicable
3. Percentage of recycled or reused input material to total material (by value) used in production.
During FY 2022-23, we have used recycled/ reused input material to total material of:
• 25% R-PET in primary PET packaging
• 40% R-PET in secondary PET packaging
• 50% R-LDPE in LDPE shrink films
4. Of the products and packaging reclaimed at end of life of products, amount (in metric tonnes)
reused, recycled, and safely disposed, as per the following format:
Not applicable
5. Reclaimed products and their packaging materials (as percentage of products sold) for each product
category.
Not applicable
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees,
including those in their value chains.
1. a. Details of measures for the well-being of employees:
Category % Of employees covered by

Total Health Accident Maternity Parental Day care
A insurance insurance benefits benefits facilities
No. B % (B/A) No. C % (C/A) No. D % (D/A) No. E % (E/A) No.F % (F/A)
Permanent employees
Male 1,828 1,390 76% 1,828 100% 0 - 0 - 0 -
Female 195 121 62% 195 100% 195 100% 0 - 195 100%
Total 2,023 1,511 75% 2,023 100% 195 10% 0 - 195 10%
Permanent employees
Male 56 11 20% 56 100% 0 - 0 - 0 -
Female 3 0 - 3 100% 3 100% 0 - 3 100%
Total 59 11 19% 59 100% 3 5% 0 - 3 5%

b. Details of measures for the well-being of workers:
Category % Of employees covered by
Total Health Accident Maternity Parental Day care
A insurance insurance benefits benefits facilities
No. B % (B/A) No. C % (C/A) No. D % (D/A) No. E % (E/A) No.F % (F/A)
Permanent employees
Male 982 327 33% 982 100% 0 - 0 - 0 -
Female 230 56 24% 230 100% 230 100% 0 - 230 100%
Total 1,212 383 32% 1,212 100% 230 19% 0 - 230 19%
Permanent employees
Male 2,261 2,261 100% 2,261 100% 0 - 0 - 2,261 100%
Female 754 754 100% 754 100% 754 100% 0 - 754 100%
Total 3,015 3,015 100% 3,015 100% 754 25% 0 - 3,015 100%
2. Details of retirement benefits, for Current FY and Previous Financial Year.

Benefits FY2022-23 FY 2021-22
Deducted
No. of Deducted
No. of No. of No. of and
workers and
employees employees workers deposited
covered deposited
covered as covered as covered as a with
as a % of with the
a % of total a % of total % Of total the
total authority
employees employees workers authority
workers (Y/N/N.A.)
(Y/N/N.A.)
PF 100% 100% Yes 100% 100% Yes
Gratuity 100% 100% Yes 100% 100% Yes
ESI 10% 68% Yes 13% 75% Yes
3. Accessibility of workplaces: Are the premises / offices of the entity accessible to differently abled
employees and workers, as per the requirements of the Rights of Persons with Disabilities Act, 2016?
Yes, most of the Company’s key establishments including offices and manufacturing units are accessible
to the differently abled. We have taken several measures to create an inclusive environment such as
installing ramps, and elevators for ease of movement of people with locomotive disability. We have
also ensured that doorways and corridors are wide enough for wheelchair users. Additionally, we have
made the restrooms, workstations, and common areas accessible to all and equipped with necessary
accommodations.
4. Does the entity have an equal opportunity policy as per the Rights of Persons with Disabilities Act,
2016? If so, provide a web-link to the policy.
Yes. Emami Limited provides equal employment opportunity to all candidates irrespective of race, caste,
creed, religion, and employees are encouraged to work without any kind of biasness / discrimination in
practice, the details of which are laid down in our ESG Policy Framework. The same can be accessed on
company’s website through: https://www.emamiltd.in/investor-info/pdf/BRSR-Policy.pdf.
5. Return to work and Retention rates of permanent employees and workers that took parental leave.
Permanent employees Permanent workers
FY 22-23 Return to work rate Retention rate Return to work rate Retention rate
Male - - - -
Female 100% 100% 100% 100%
Total 100% 100% 100% 100%
170 Emami Limited

6. Is there a mechanism available to receive and redress grievances for the following categories of
employees and worker? If yes, give details of the mechanism in brief.
Yes/No (If yes, then give details of the mechanism in brief)
Permanent employees Yes. Emami Limited has a grievance redressal mechanism
Other than permanent employees available to employees which facilitates management of
workplace conflicts effectively and maintain harmony.
Employees are encouraged to report work related concerns
and prompt actions are sought for, with an intent to address
the matter in a fair and just manner, whilst being in compliance
with the company policies and procedures. The Whistle
Blower Policy entails reporting of unethical behaviour to the
management and confirms protection to the whistle blower
from being victimised.
Permanent workers Across all manufacturing units, Emami Limited maintains a
Other than permanent workers Grievance register which contains details of complaints raised
by workers. The grievance handling team has the responsibility
to investigate and resolve all such issues on priority basis as &
when any grievance gets registered.
7. Membership of employees and worker in association(s) or Unions recognised by the listed entity:
Category FY2022-23 FY 2021-22
No. of No. of
employees employees
Total Total
/ workers in / workers in
employees employees
respective % respective %
/ workers in / workers in
category, who (B / A) category, who (B / A)
respective respective
are part of are part of
category (A) category (A)
association(s) association (s)
or Union (B) or Union (B)
Total Permanent 2023 18 1% 2013 26 1%
Employees
Male 1828 14 1% 1829 19 1%
Female 195 4 2% 184 7 4%
Total Permanent 1212 1088 90% 1192 1094 92%
Workers
Male 982 858 87% 953 858 90%
Female 230 230 100% 239 236 99%
8. Details of training given to employees and workers:

Category FY 2022-23 FY 2021-22
Total On health & On skill Total On health & On skill
A safety measures upgradation D safety measures upgradation
No. (B) % (B/A) No. (C) No. (B) No. (E) % (E/D) No. (F) % (F/D)
Employees
Male 1,884 1,884 100% 1,228 65% 1,870 1,870 100% 871 47%
Female 198 198 100% 189 95% 188 188 100% 97 52%
Total 2,082 2,082 100% 1,417 68% 2,058 2,058 100% 968 47%
Workers
Male 3,243 3,243 100% 251 7.7% 2,572 2,572 100% 613 24%
Female 984 984 100% 65 6.6% 882 882 100% 236 27%
Total 4,227 4,227 100% 316 7.5% 3,454 3,454 100% 849 25%

9. Details of performance and career development reviews of employees and workers:
Total (A) No. (B) % (B/A) Total (C) No. (D) % (D/C)
Employees
Male 1,884 1,612 86% 1,870 1,500 80%
Female 198 164 83% 188 150 80%
Total 2,082 1,776 85% 2,058 1,650 80%
Workers
Male 3,243 93 3% 2,572 173 7%
Female 984 3 0% 882 71 8%
Total 4,227 96 2.27% 3,454 244 7%
10. Health & safety management system

a. Whether an occupational health and safety management system has been implemented by the
entity? (Yes/ No). If yes, the coverage such system?
Yes
b. What are the processes used to identify work-related hazards and assess risks on a routine and
non-routine basis by the entity?
We have established a strong Environment, Health and Safety (EHS) governance system that is headed
by the Associate Vice President (AVP) EHS. The AVP is responsible for ensuring the implementation
of an effective EHS management system across all the Company’s operations. To support the AVP,
every unit has an EHS Committee that is headed by the Unit Head. This committee is responsible
for implementing the EHS management system at the unit level, and each unit has a dedicated EHS
officer to support the implementation of the system. This structure ensures that EHS management is
well integrated into the Company’s operations.
Weekly meetings by the EHS committee are held to review the EHS performance of each unit. These
meetings provide a forum to discuss any issues pertaining to environment, health and safety and
identify areas of improvements. By holding these regular meetings, Emami Limited can proactively
identify and address any issues through corrective actions to prevent any incidents.
Our EHS officers also conduct monthly internal HSE audits at every unit using an internal checklist
with scoring. This audit is an important tool to assess the effectiveness of the EHS management
system at the unit level.
To monitor the progress across the Company, every unit sends a monthly MIS of all EHS KPIs to
the corporate. The AVP, Corporate EHS Cell, supported by an EHS Executive, conducts monthly
reviews of the EHS performance of all units, called L1 review. This ensures a clear overview of the
EHS performance of each unit and helps identify any areas where improvements are necessary.
The EHS performance of the Corporate EHS Cell is reviewed by the President of Operation and COO
monthly in an L2 review, while the Director conducts a quarterly review in an L3 review to ensure
that the EHS management system is being implemented effectively across all units. This multi-
level review structure ensures that the EHS management system is continuously monitored and
improved upon.
Our EHS governance system plays a critical role in ensuring the safety and health of all employees
and stakeholders, as well as safeguarding the environment by promoting an effective management
system throughout the Company’s operations. By regularly reviewing and improving the system,
we can ensure that all our sites are compliant with relevant EHS regulations and standards. We have
adopted Occupational Health & Safety Management System (OHSMS): ISO 45001 certification for
Pacharia unit, Pantnagar unit, Massat unit, Amingaon unit and Vapi unit.
c. Whether you have processes for workers to report the work-related hazards and to remove
themselves from such risks. (Yes/No)
Yes, we have a system in place for reporting all work-related hazards and offer suggestion for
improvements. All employees and workers are provided necessary trainings on hazard identification,
hazard responsiveness and encouraged to participate in discussions related to safety issues. All our
manufacturing units facilitates prompt reporting and recording of hazards, whereby workers can
172 Emami Limited

scan QR codes to register incidents. Inspections are conducted at regular intervals to identify hazard
related risk and formulate necessary corrective and preventive measures to mitigate such risks.
d. Do the employees have access to non-occupational medical and healthcare services? (Yes/ No)
Yes, all the manufacturing units of Emami Limited have their own occupational health centre, to
support employees/workers in any case of emergency.
11. Details of safety related incidents, in the following format:

Safety Incident/Number Category FY 2022-23 FY 2021-22
Lost Time Injury Frequency Rate (LTIFR) (per one Employees 0.15 0.13
million-person hours worked) Workers
Total recordable work-related injuries Employees 3 0
Workers
No. of fatalities Employees 0 0
Workers
High consequence work-related injury or ill- Employees 0 0
health (excluding fatalities) Workers
12. Describe the measures taken by the entity to ensure a safe and healthy workplace.
To develop a positive health and safety culture, Emami Limited emphasizes on worker participation for
implementing and monitoring safety practices. Team members from health and safety team interacts
with workers during evaluation of the occupational health and safety management system in order to
capture practical and effective ways of enhancing operational safety. Emami Limited maintains trained
medical team at all manufacturing units and has ambulance facility for providing support in the event
of any emergency. In order to ensure safety at the manufacturing units, safety protocol video is played
at the reception for spreading awareness among all visitors. The units have dedicated walk pathways to
avoid collision with the ongoing logistical fleet of vehicles, trucks. Several assembly points are created
with dedicated white marking rings denoting space to assemble at in the event of any emergency.
13. Number of Complaints on the following made by employees and workers:

Pending Pending
Filed Filed
resolution resolution
during Remarks during Remarks
at the end at the end
the year the year
of year of year
Working Conditions 0 - 0 -
Health and safety 0 - 0 -
14. Assessments for the year:

% Of your plants and offices that were assessed
(by entity or statutory authorities or third parties)
Working Conditions 38% (5 out of 13 offices & manufacturing units)
Health and safety 38% (5 out of 13 offices & manufacturing units)
15. Provide details of any corrective action taken or underway to address safety-related incidents (if
any) and on significant risks / concerns arising from assessments of health & safety practices and
working conditions.
Emami Limited has developed a comprehensive health and safety management system framework and
a health and safety policy to minimize workplace related risks to ensure the safety of the people. Workers
are provided training on occupational health and safety principles and work procedures. There are on-
site safety teams who record near-miss incidents, medical and first-aid cases. We recognize and identify
situations that have the potential to cause accidents and apply measures to mitigate impacts of the same.
We have a medical bay present within the premises to handle emergencies. Detailed investigations
have also been conducted to identify the root cause behind the accidents reported and understand the
measures required to prevent recurrence. The learnings from the investigation process are disseminated

across the organization at periodic intervals to explore all possible solutions to prevent or minimize the
risk the risk of such incidents from recurring in the future.
1. Does the entity extend any life insurance or any compensatory package in the event of death of (A)
Employees (Yes/No) (B) Workers (Yes/No).
(Yes/No)
Employees Yes
Workers Yes
2. Provide the measures undertaken by the entity to ensure that statutory dues have been deducted
and deposited by the value chain partners.
Emami Limited conducts periodic review meetings with value chain partners to assess their
performance and adherence to statutory norms. The Company also provides direction to inculcate a
sense of accountability and transparency in all operations across the supply chain. Invoices of value
chain partners are cleared subject to submission of payment proof of statutory dues.
3. Provide the number of employees / workers having suffered high consequence work-related injury
/ ill-health / fatalities (as reported in Q11 of Essential Indicators above), who have been rehabilitated
and placed in suitable employment or whose family members have been placed in suitable
employment:
No. of employees / workers that
are rehabilitated and placed in
Total no. of affected employees /
suitable employment or whose
workers
family members have been placed in
suitable employment
FY 2021-22 FY 2022-23 FY 2021-22 FY 2022-23
Employees 0 1 NA 1
Workers 0 0 NA NA
4. Does the entity provide transition assistance programs to facilitate continued employability and the
management of career endings resulting from retirement or termination of employment?
Yes. Emami Limited provides transition assistance programs to facilitate continued employability
to employees who have attained retirement age. The Company has retainer scheme in place for the
employees who are subject to retirement. The respective Functional head is notified by Human
Resources team 3 months prior to retirement of the employee, and requisite approval are sought for
to evaluate the competency of the candidate and requisite retention terms that may be offered based
on the performance showcased during his/her service tenure. As per the approval of Functional head,
employees may be retained for a period of 6 months or more as the case maybe. The existing retainer
schemes are classified as:
• Full time retainer scheme: Employees are rehired post retirement for more than 6 months period
and they are eligible for all employee benefits subject to Company policy
• Part-time retainer scheme: Employees are rehired post retirement for less than or equal to 6 months
period and are only eligible to certain employee benefits subject to management discretion
5. Details on assessment of value chain partners:

% Of value chain partners (by value of business done
with such partners) that were assessed
Health and safety practices 100%
Working conditions
6. Provide details of any corrective actions taken or underway to address significant risks / concerns
arising from assessments of health and safety practices and working conditions of value chain
partners.
Not applicable
174 Emami Limited

PRINCIPLE 4 Businesses should respect the interests of and be responsive to all its stakeholders
1. Describe the processes for identifying key stakeholder groups of the entity.
Emami Limited has an approved policy on stakeholder engagement under the ESG Framework Policy.
We have evolved a structured framework for engaging with our stakeholders.
Our stakeholder identification approach takes into consideration the dependency, spontaneity,
responsibility, vulnerability, and materiality while identifying our key stakeholder groups, taking into
consideration all entities who have a direct and indirect influence on the business operations.
2. List stakeholder groups identified as key for your entity and the frequency of engagement with each
stakeholder group.
Stakeholder Whether Channels of Frequency of Purpose and scope of
Group identified as communication engagement engagement including
Vulnerable & (Email, SMS, (Annually/ Half key topics and concerns
Marginalized Newspaper, Pamphlets, yearly/ Quarterly raised during such
Group (Yes/ Advertisement, /others – please engagement
No) Community Meetings, specify)
Notice Board, Website),
Other
Customers No • Consistent Regularly • Quality and
brand advertising affordability
• Engagement events of products
• Periodic brand audit • Quick and effective
complaint resolution
• Exhibitions / Fair
• Product features
• / Salon channels
& efficacy
Government No • Inspections and Audits Need-Basis • Meeting legal

and competent on requirement basis and regulatory
authorities • Compliance reports requirements
• Social
and environmental
responsibility
• Contribution to
taxes & levy charges
Employees No • Performance review Regularly and • Respecting
and Workers & feedback human rights
Need-Basis
• Onboarding induction • Workplace health
and internal trainings and safety
• Outbound exercises • Career advancement
• Employee and opportunities
wellness programmes • Training
• Employee grievance and development
monitoring • Rewards
and redressals and recognition
• Safety Meetings
• Interactions for
celebrating days
of individual,
organizational,
national significance

Other
Suppliers No • Individual meetings Periodically and • Timely payment
with suppliers Need basis • Consistency in
and vendors orders
• E-mail • Safety management
Communication
• Ethics and
• Vendor assessments transparency
and reviews
• Supplier meets
• Interactions regarding
quality of raw materials
and ethical compliance
Investors No • Investor and analyst Quarterly and • Growth in revenue,

and Shareholders presentations and Need basis EBITDA and returns
conference calls on investment
• Media releases • Gearing, solvency,
• Quarterly presentations and liquidity position
and published results • Security over assets,
• Annual ethical stewardship
General Meetings of investments and
good corporate
• Investor section of the
governance
Corporate Website
• Transparent
• Designated Email
disclosures
ID and system
for registering • Improvements in
and redressal of ESG disclosures
investor complaints
• Road shows
Local Yes • Community Need basis • Healthcare access
Communities need assessment • Hygiene &
• Frequent sanitation facilities
community visits • Quality education
• CSR centres opportunities
• Student counselling
and teachers training
• Livelihood
development
• Improving
rural infrastructure
176 Emami Limited


Other
Media No • Press releases, Regularly • Corporate
media events Brand Building
and announcements • To communicate
authentic and
transparent
information via
media to public
at large.
1. Provide the processes for consultation between stakeholders and the Board on economic,
environmental, and social topics or if consultation is delegated, how is feedback from such
consultations provided to the Board.
Emami Limited acknowledges the inputs it receives from stakeholders for sustainable business growth.
Thus, the company’s Board of Directors interact on need basis with the key stakeholders to share their
views, interests and concerns around the evolving ESG (Environment, Social, Governance) landscape
and its impact on the business operations. Further, the Board of Directors provides strategic direction to
the Company’s sustainability and CSR practices along with reviewing and monitoring of the planning
initiatives. The economic aspects of the Company are regularly discussed with the investors and
shareholders.
Also, the Company has been conducting stakeholder engagement exercise from time to time to address
multiple concern areas including economic, social and environment. The feedback received from the
stakeholder engagements is reported to the Board for integration into the business strategy and decisions.
2. Whether stakeholder consultation is used to support the identification and management of

environmental, and social topics (Yes / No). If so, provide details of instances as to how the inputs
received from stakeholders on these topics were incorporated into policies and activities of the
entity.
Yes. The management representatives of the Company analyse the impact of shortlisted material topics
and how it affects the day-to-day business and operations of the Company. In view of Emami Limited’s
sustainability objectives, business strategies, Company policies, and global market trends, the responses
and feedbacks gathered during stakeholder consultation are reviewed by top management to understand
external stakeholders’ perspectives. Post review and assessment of material topics, the management
team validates the prioritized material topics and strategies are framed to incorporate those material
topics within the operations.
3. Provide details of instances of engagement with, and actions taken to, address the concerns of
vulnerable/ marginalized stakeholder groups.
Emami Limited conducts need assessments in the communities we operate prior to starting the projects
there. All our projects involve active stakeholder consultations and engagements with local communities
and high-level collaboration with the civil society, NGOs and experts to understand the requirements
before modification of the CSR project design and/ or Social Infrastructure Development, to understand
their perspective and address their concerns.

PRINCIPLE 5 Businesses should respect and promote human rights
1. Employees and workers who have been provided training on human rights issues and policy(ies) of
the entity, in the following format:
No. of No. of
employees/ employees/
Total (A) % (B/A) Total (C) % (D/C)
workers workers
covered (B) covered (D)
Employees
Permanent 2,023 2,023 100% 2,013 2,013 100%
Other than permanent 59 59 100% 45 45 100%
Total employees 2,082 2,082 100% 2,058 2,058 100%
Workers
Permanent 1,212 1,212 100% 1,192 1,192 100%
Other than permanent 3,015 0 - 2,262 0 -
Total workers 4,227 1,212 29% 3,454 1,192 35%
2. Details of minimum wages paid to employees and workers, in the following format:
Category
FY 2022-23 FY 2021-22
Equal to More than Equal to More than

Total Total
minimum wage minimum wage minimum wage minimum wage
(A) (D)
No. (B) % (B/A) No. (C) % (C/A) No. (E) % (E/D) No. (F) % (F/D)
Employees
Permanent 2,023 - - 2,023 100% 2,013 - - 2,013 100%
Male 1,828 - - 1,828 100% 1,829 - - 1,829 100%
Female 195 - - 195 100% 184 - - 184 100%
Other 59 - - 59 100% 45 - - 45 100%
than permanent
Male 56 - - 56 100% 41 - - 41 100%
Female 3 - - 3 100% 4 - - 4 100%
Workers
Permanent 1,212 - - 1,212 100% 1,192 164 14% 1,028 86%
Male 979 - - 979 100% 953 89 9% 864 91%
Female 233 - - 233 100% 239 75 31% 164 69%
Other 3,015 3,015 100% - - 2,262 2262 100% - -
than permanent
Male 2,261 2,261 100% - - 1,619 1,619 100% - -
Female 754 754 100% - - 643 643 100% - -
3. Details of remuneration/salary/wages, in the following format:

Male Female
Number Median remuneration Number Median remuneration
/ salary/ wages of / salary/ wages of
respective category respective category
Board of Directors 4 H 399.48 lakhs 1 H 159.23 lakhs
Key managerial personnel 6 H 223.96 lakhs 1 H 159.23 lakhs
Employees other than BoD 1826 H 6.03 lakhs 195 H 5.74 lakhs
and KMP
Workers 982 H 3.35 lakhs 230 H 3.22 lakhs
178 Emami Limited

4. Do you have a focal point (Individual/ Committee) responsible for addressing human rights impacts
or issues caused or contributed to by the business? (Yes/No)
Yes. Emami Limited has central Internal Complaints Committee to report on human rights impacts and
issues.
5. Describe the internal mechanisms in place to redress grievances related to human rights issues.
The Company is dedicated to upholding human rights in accordance with applicable national and
international regulations. The company maintains a strict zero-tolerance towards all forms of child
labour, forced labour, violence, and any physical, sexual, psychological or verbal abuse.
The BRSR and Whistle Blower policy of Emami Limited provide the guidelines with respect to human
rights of the employees and the company also has a system in place to address employee grievances in
a fair and structured manner.
Emami Limited encourages employees to escalate human rights violation incidents to the HR department
for carrying out detailed investigation of the matter and ensure that subsequent actions are taken against
persons responsible.
6. Number of Complaints on the following made by employees and workers:

Pending Pending
Filled Filled
during the Remarks during the Remarks
at the end at the end
year year
of year of year
Sexual 1 0 0 0
harassment
Discrimination 0 0 0 0
at workplace
Child labour 0 0 0 0
Forced labour 0 0 0 0
Wages 0 0 0 0
Other 0 0 0 0
human rights
related issues
7. Mechanisms to prevent adverse consequences to the complainant in discrimination and harassment

cases.
Emami Limited is committed to create a workplace that is inclusive and free from any type of
discrimination or harassment. To achieve this goal, we have drafted a comprehensive ESG Framework
Policy that set guidelines to ensure that all employees are treated equally and with dignity.
The company also has a grievance mechanism in place to report cases related to discrimination and
harassment and ensure that they are addressed by an appropriate authority. Additionally, the company
regularly conducts internal meetings to educate and sensitize its employees on the prevention of sexual
harassment in the workplace.
The company ensures that no unfair treatment is meted out to a Whistle Blower by virtue of his/her
having reported a Protected Disclosure under the Whistle Blower Policy. The Company condemns
any kind of discrimination, harassment, victimization, or any other unfair employment practice being
adopted against Whistle Blowers. Complete protection is, therefore, given to Whistle Blowers against any
unfair practice like retaliation, threat, or intimidation of termination/suspension of service, disciplinary
action, transfer, demotion, refusal of promotion, or like including any direct or indirect use of authority
to obstruct the Whistle Blower’s right to continue to perform his duties/functions including making
further Protected Disclosure.
8. Do human rights requirements form part of your business agreements and contracts?
Yes. Emami Limited requires indemnifying to adhere to all statutory provisions including human rights
assessment in certain agreements and contracts based on business partner requirements.

9. Assessment of the Year
% Of your plants and offices that were assessed
(by entity or statutory authorities or third parties)
Child labour
Forced labour
Sexual harassment
100%
Discrimination at workplace
Wages
Others – Please specify
arising from the assessments at Question 9 above.
Not applicable
1. Details of a business process being modified / introduced as a result of addressing human rights
grievances/complaints.
In FY 2022-23, no business processes have been modified as a result of addressing human rights
grievances/complaints.
2. Details of the scope and coverage of any Human rights due diligence conducted.
Human Rights due diligence are conducted for all employees across the organization. Several initiatives
are undertaken, like –
• Periodic surveys are conducted to assess employee well-being. Suggestions received are scrutinized
to evaluate proposed improvement ideas
• HR Helpdesk helps in addressing grievances and concerns received from employees
• ICC is entrusted with the responsibility to address any sexual harassment complaints raised
3. Is the premise/office of the entity accessible to differently abled visitors, as per the requirements of
the Rights of Persons with Disabilities Act, 2016?
Yes, most of the Company’s key establishments including offices and manufacturing units are accessible
to the differently abled. The Company has taken several measures to create an inclusive environment
such as installing ramps, and elevators for ease of movement of people with locomotive disability. The
Company ensures that doorways and corridors are wide enough for wheelchair users. Additionally, the
Company has made the restrooms, workstations, and common areas accessible and equipped with
necessary accommodations.
4. Details on assessment of value chain partners:

% Of value chain partners (by value of business done with
such partners) that were assessed
Child labour
Forced labour Supplier due diligence is underway for evaluation by the
Sexual harassment management; however, all value chain partners are assessed
Discrimination at workplace on human right parameters at the time of signing of
Wages agreements.
Others – Please specify
arising from the assessments at Question 4 above.
Not applicable
180 Emami Limited

PRINCIPLE 6 Businesses should respect and make efforts to protect and restore the environment
1. Details of total energy consumption (in Joules or multiples) and energy intensity, in the following
format:
Parameter FY 2022-23 FY 2021-22
Total electricity consumption (A) [GJ] 80,621 86,499
Total fuel consumption (B) [GJ] 47,865 53,120
Energy consumption through other sources (C) [GJ] 0 0
Total energy consumption (A+B+C) [GJ] 1,28,486 1,39,619
Energy intensity per rupee of turnover (GJ/ H crore) 44.20 48.70
If any independent assessment/ evaluation/assurance has been carried out by an external agency? If yes,
name of the external agency.
No
2. Does the entity have any sites / facilities identified as designated consumers (DCs) under the
Performance, Achieve and Trade (PAT) Scheme of the Government of India? If yes, disclose whether
targets set under the PAT scheme have been achieved. In case targets have not been achieved,
provide the remedial action taken, if any.
Emami Limited does not belong to an energy intensive sector and we are not notified to be part of the 13
sectors identified as designated consumers (DCs).
3. Provide details of the following disclosures related to water, in the following format:

Water withdrawal by source (in kilolitres)
(i) Surface water 0 0
(ii) Groundwater 2,01,059 2,32,547
(iii) Third party water 20,418 22,171
(iv) Seawater/ desalinated water 0 0
(v) Others 0 0
Total volume of water withdrawal (in kilolitres) (i + ii + iii + 2,21,477 2,54,718
iv + v)
Total volume of water consumption (in kilolitres) 2,21,477 2,54,718
Water intensity per rupee of turnover (kilolitres/ H crore) 76.19 88.85
No
4. Has the entity implemented a mechanism for Zero Liquid Discharge? If yes, provide details of its
coverage and implementation.
Emami Limited has implemented mechanism towards achieving Zero Liquid Discharge at all
manufacturing units. Our approach to water stewardship focuses on reducing water intake by utilising
treated wastewater within the manufacturing units, thereby reducing dependency on groundwater
extraction. All our manufacturing units operate in line with the Consent to Operate (CTO) terms.
5. Please provide details of air emissions (other than GHG emissions) by the entity, in the following
format:
Parameter Please specify unit FY 22-23 FY 21-22

SOx Kg 6.3 5.6

No
6. Provide details of greenhouse gas emissions (Scope 1 and Scope 2 emissions) & its intensity, in the
following format:
Parameter Unit FY 2022-23 FY 2021-22
Total Scope 1 emissions Metric tonnes of 3,106.07 3,073.63
CO2 equivalent
Total Scope 2 emissions Metric tonnes of 15,342.22 16,507.90
CO2 equivalent
Total Scope 1 and Scope tCO2e/ H crore 6.35 6.83
2 emissions per rupee
of Turnover
If any independent assessment/ evaluation/assurance has been carried out by an external agency?
If yes, name of the external agency.
No
7. Does the entity have any project related to reducing Green House Gas emission? If yes, then provide
details.
Yes. In cognizance with our sustainability objective, we have undertaken several initiatives for reducing
GHG emissions. We manage GHG emissions through successful utilization of an efficient environmental
management system and innovative technology, as we aim to reduce our carbon footprint. Significant
GHG emissions are monitored to estimate the improvement in the Company’s performance beyond
compliance with regulatory standards.
We have undertaken initiatives to reduce fuel consumption across our operations by transitioning from
HSD to PNG and Bio-Briquettes in boiler operations. Boilers are run with 96% briquette & 4% on HSD at
some of our units. We have introduced EVs in corporate office and e-rickshaws in units for transporting
utility within facility for responsibly monitoring logistical emissions.
Being focussed towards increasing the usage of renewable sources of energy, we have installed solar
rooftop in four of our manufacturing units. As part of our commitment towards promoting circular
economy, we have introduced significant quantum of recycled plastic (PCR) in our primary and
secondary packaging to reduce dependency on virgin plastics, as product carbon footprint of virgin
plastic manufacturing is much higher than that of PCR.
8. Provide details related to waste management by the entity, in the following format:
Parameter* FY 2022-23 FY 2021-22

Total waste generated (In metric tonnes)
Plastic waste (A) 13,268 12,969
E-waste (B) 5.5 2.75
Bio-medical waste (C) 0 0
Construction and demolition waste (D) 0 0
Battery waste (E) 0 0
Radioactive waste (F) 0 0
Other Hazardous waste. Please specify, if any. (G) 44.89 26.57
Other Non-hazardous waste generated (H). Please specify, 0 0
if any.
(Break-up by composition i.e., by materials relevant to the
sector)
Total (A+B + C + D + E + F + G + H) 13,318.39 12,998.32
182 Emami Limited

Parameter* FY 2022-23 FY 2021-22

For each category of waste generated, total waste recovered through recycling, re-using or other
recovery operations (in metric tonnes)
Category of waste
(i) Recycled (Plastic waste + E-waste) 10,209.5 3,755.75
(ii) Re-used 0 0
(iii) Other recovery operations 0 0
Total 10,209.5 3,755.75
For each category of waste generated, total waste disposed by nature of disposal method (in metric
tonnes)
Category of waste
(i) Incineration 0 0
(ii) Landfilling 0 0
(iii) Other disposal operations 44.89 26.57
Total 44.89 26.57
*includes only the quantity disposed through authorised vendors
No
9. Briefly describe the waste management practices adopted in your establishments. Describe the
strategy adopted by your Company to reduce usage of hazardous and toxic chemicals in your
products and processes and the practices adopted to manage such wastes.
We have an ongoing program to assess and reduce usage of Hazardous and Toxic chemicals
10. If the entity has operations/offices in/around ecologically sensitive areas (such as national parks,
wildlife sanctuaries, biosphere reserves, wetlands, biodiversity hotspots, forests, coastal regulation
zones etc.) where environmental approvals / clearances are required, please specify details in the
following format:
Emami Limited do not have any manufacturing units or offices around ecologically sensitive areas.
11. Details of environmental impact assessments of projects undertaken by the entity based on
applicable laws, in the current financial year:
Name and brief EIA Date Whether conducted Results Relevant
details of project Notification by independent communicated in Web link
No. external agency public domain
(Yes / No) (Yes / No)
Emami Limited strives to promote sustainability and mitigate potential risks to the environment and
recognizes the importance of impact assessments of our business operations. To ensure compliance
with applicable laws and regulations, the Company takes environmental clearances and applicable
consents (CTE, CTO) from regulatory bodies across all manufacturing units. The Company understands
that conducting impact assessments will contribute to our sustainability goals and enhance our brand
reputation as a socially responsible entity and are committed to taking proactive measures to protect
the environment and ensure sustainability going forward.
12. Is the entity compliant with the applicable environmental law/ regulations/ guidelines in India, such
as the Water (Prevention and Control of Pollution) Act, Air (Prevention and Control of Pollution) Act,
Environment protection act and rules thereunder (Yes/No). If not, provide details of all such non-
compliances, in the following format:
Yes, all our manufacturing units and offices operate in compliance with applicable environmental
regulations of the country.

1. Provide break-up of the total energy consumed (in Joules or multiples) from renewable and non-
renewable sources, in the following format:
From renewable sources
Total electricity consumption (A) 4,357 3,789
Total fuel consumption (B) 0 0
Energy consumption through other sources (C) 0 0
Total energy consumed from renewable sources 4,357 3,789
(A+B+C)
From non-renewable sources
Total electricity consumption (D) 76,264 82,710
Total fuel consumption (E) 47,865 53,120
Energy consumption through other sources (F) 0 0
Total energy consumed from non-renewable sources 1,24,129 1,35,830
(D+E+F)
If any independent assessment/ evaluation/assurance has been carried out by an external agency? If
yes, name of the external agency.
Yes. M/S Quark Solar has conducted independent assessment/ evaluation of our renewable energy
parameters.
2. Provide the following details related to water discharged:

Water discharge by destination and level of treatment (in kilolitres)
(i) To Surface water
No treatment
With treatment – please specify level of treatment 49,838 49,991
(IV) Sent to third parties
No treatment
With treatment – please specify level of treatment 7,480 8,251
Total water discharged (in kilolitres) 57,318 58,241
No
3. Water withdrawal, consumption, and discharge in areas of water stress (in kilolitres): For each facility
/ plant located in areas of water stress, provide the following information:
(i) Name of the area: Silvassa, Dadra and Nagar Haveli
(ii) Nature of operations: Massat manufacturing unit
(iii) Water withdrawal, consumption, and discharge in the following format:

Water withdrawal by source (in kilolitres)
(i) Surface water - -
(ii) Groundwater 46,632 46,462
(iii) Third party water - -
(iv) Seawater / desalinated water - -
(v) Others - -
Total volume of water withdrawal (in kilolitres) 46,632 46,462
Total volume of water consumption (in kilolitres) 46,632 46,462
Water intensity per rupee of turnover (kilolitres/ H crore) 16.04 16.2
184 Emami Limited


Water discharge by destination and level of treatment (in kilolitres)
(i) To Surface water - -
No treatment - -
with treatment – please specify level of treatment - -
(ii) To Groundwater - -
No treatment - -
(iii) To Seawater - -
No treatment - -
(iv) Sent to third parties - -
No treatment - -
(v) Others - -
No treatment - -
Total water discharged (in kilolitres) - -
No
4. Please provide details of total Scope 3 emissions & its intensity, in the following format:
Not applicable
Not applicable
5. With respect to the ecologically sensitive areas reported at Question 10 of Essential Indicators above,
provide details of significant direct & indirect impact of the entity on biodiversity in such areas
along-with prevention and remediation activities.
Not applicable
6. If the entity has undertaken any specific initiatives or used innovative technology or solutions
to improve resource efficiency, or reduce impact due to emissions / effluent discharge / waste
generated, please provide details of the same as well as outcome of such initiatives, as per the
following format:
Sr. Initiative undertaken Details of the initiative (Web-link, Outcome of the initiative
No if any, may be provided along-with
summary)
1 Change in Drying We have replaced tray drier with fluid bed • Less time, less energy, and less
process of Existing drier. In ordinary Tray Drier, heat passes labour consumption
Solid Oral Products at through longer distance whereas in
• Increase productivity by
shop floor Fluid Bed Driers the heat passes through
doubling the batch size
floating material and vapor diffuses
through a small distance, due to this the • Fast, Efficient and
material dries very fast. Homogeneous drying
• Cost savings by optimizing
operational parameters

Sr. Initiative undertaken Details of the initiative (Web-link, Outcome of the initiative
No if any, may be provided along-with
summary)
2 Replacement of forms Herbs replaced with Equivalent quantity • Time and Energy savings
of Active Herbs of Extract by outsourcing ready to
use dry powder extract and
thereby eliminating In-house
Extraction Process
• Cost Savings, keeping the
product quality remain same
3 Dust extractor • To restrict accumulation
of dust in the
surrounding environment
4 Replacement of high- • Low carbon emissions
speed diesel with bio-
briquettes / PNG in
boiler operations
5 Sustainable fleet: • Low Scope 1 emission
E-rickshaw introduced • Environment friendly mode
from transporting of transport
utilities at Pacharia unit, • Less dependency on fuel
EV used in HO
7. Does the entity have a business continuity and disaster management plan? Give details in 100
words/ web link.
Yes, Emami Limited has an emergency response plan in place covering various contingencies such
as natural disasters-cyclone, earthquake, flood, various civil disturbances, operational and facility
failures, as well as health and safety emergencies. The ERP includes a detailed step-by-step guide with
specific responses, responsible personnel, key responsibilities, and timelines. The Company also has
an emergency response management team and a works main controller (WMC) with defined roles and
responsibilities to handle any such emergencies.
8. Disclose any significant adverse impact to the environment, arising from the value chain of the
entity. What mitigation or adaptation measures have been taken by the entity in this regard?
Emami Limited does not engage in any activities which may have any significant adverse impact on the
environment due to its supply chain.
9. Percentage of value chain partners (by value of business done with such partners) that were assessed
for environmental impacts.
Emami Limited does not have any formal assessment mechanism to monitor the environmental impact
of value chain partners’ activities. However, the Company is evaluating the process of developing a
Supplier Code of Conduct encompassing all business partners, to bind the concerned parties for abiding
necessary socio-environment norms applicable for the geography of operation.
186 Emami Limited

PRINCIPLE 7 Businesses, when engaging in influencing public and regulatory policy, should
do so in a manner that is responsible and transparent
1. a. Number of affiliations with trade and industry chambers/ associations.

b.
List the top 10 trade and industry chambers/ associations (determined based on the total
members of such body) the entity is a member of/ affiliated to.
S. Name of the trade and industry chambers/ associations Reach of trade and industry
No. chambers/ associations (State/
National)
1 FICCI - Federation of Indian Chambers of Commerce National
& Industry
2 CII - Confederation of Indian Industry National
3 ICC – Indian Chamber of Commerce National
4 MCCI - Merchants’ Chamber of Commerce & Industry State
5 Bharat Chamber of Commerce State
6 National Safety Council National
2. Provide details of corrective action taken or underway on any issues related to anti-competitive
conduct by the entity, based on adverse orders from regulatory authorities.
Not applicable, as there have not been any cases related to anti-competitive conduct of the Company.
1. Details of public policy positions advocated by the entity:

Emami Limited engages in public policy advocacy by partnering with few associations for setting
benchmarks, like –
a) We give suggestions through Chambers before Union Budget for desired changes in GST laws. We
have also made representations through Chambers for introducing Amnesty schemes in states like
Uttaranchal to settle past litigations.
b) We give suggestions for amendments in proposed Drugs & Cosmetics laws, Legal Metrology laws,
Plastic Waste Management laws through Chambers like FICCI.

PRINCIPLE 8 Businesses should promote inclusive growth and equitable development
1. Details of Social Impact Assessments (SIA) of projects undertaken by the entity based on applicable
laws, in the current financial year.
None of the projects undertaken by Emami Limited in FY 2022-23 required Social Impact Assessments
(SIA). However, the CSR projects being implemented by us are assessed on the potential positive and
negative social effects.
2. Provide information on project(s) for which ongoing Rehabilitation and Resettlement (R&R) is being
undertaken by your entity.
In FY 2022-23, Rehabilitation and Resettlement (R&R) was not undertaken for any of the projects. However,
while implementing CSR projects at the ground level, all efforts are made to mitigate the adverse social
and economic impacts if any on individuals, families, and communities affected by the CSR projects.
3. Describe the mechanisms to receive and redress grievances of the community.
A Grievance Redressal Policy for the community being served specific to CSR projects is currently under
development outlining the objectives, procedures, and timelines for addressing grievances raised by the
local communities.
Currently, the CSR implementing team have an anecdotal process of collecting community feedback
through testimonials and capturing the same through voice / videos. Beneficiary feedback / complain
boxes are also put up in the CSR centres managed by Emami Foundation to capture service improvements
and specific complaints if any.
4. Percentage of input material (inputs to total inputs by value) sourced from suppliers:

Directly sourced from MSMEs/ small producers 29% 31%
Sourced directly from within the district and 60% 45%
neighbouring districts
1. Provide details of actions taken to mitigate any negative social impacts identified in the Social
Impact Assessments (Reference: Question 1 of Essential Indicators above).
Not applicable
2. Provide the following information on CSR projects undertaken by your entity in designated
aspirational districts as identified by government bodies.
S. State Aspirational District Amount spent (H)

No.
1 Jharkhand Gumla H16.5 lakhs
2 Jharkhand East Singbhum H11 lakhs
3. a. Do you have a preferential procurement policy where you give preference to purchase from
suppliers comprising marginalized /vulnerable groups? (Yes/No)
The ESG Framework Policy on product lifecycle sustainability provides the guidelines for responsible
sourcing. We consistently emphasize on sourcing of raw materials and finished products from local
suppliers and farmers, and we actively strive to support and promote the growth and livelihoods of these
suppliers.
188 Emami Limited

We are working with farmers to make them more sustainable and help build their adaptive capacity to
cultivate medicinal herbs. We are also committed towards raising awareness and train the farmers on
crop quality, safety, protection, etc.
b. From which marginalised/vulnerable groups do you procure?
Please refer to response provided in Question 3 a) above.
c. What percentage of total procurement (by value) does it constitute?
Not applicable
4. Details of the benefits derived and shared from the intellectual properties owned or acquired by your
entity (in the current financial year), based on traditional knowledge.
Not applicable
5. Details of corrective actions taken or underway, based on any adverse order in intellectual property
related disputes wherein usage of traditional knowledge is involved.
Not applicable
6. Details of beneficiaries of CSR Projects:
CSR Project No. of persons % Of beneficiaries

benefitted from CSR from vulnerable and
Projects marginalised groups
Scholarship/Assistance to Students, Education Infrastructure Support & After School support Program
Provided Financial Aids & Education Material Support to 561 100%
124 underprivileged and needy students for their studies;
Book Dist. to 437 Students
Provided support to Friends of Tribal Society to operate 75 1131 100%
one teacher schools (Ekal Vidyalaya) 1131 boys & Girls
Support to Param Shakti Peeth towards Vatsalyagram 224 100%
Project consisting of 15 Vatsalya Parivars at Gokulam. No.
of Children: 169; No. of Women: 55. Covering Shelter &
Basic Necessities; Education; Food Security; Healthcare;
Life-Skills.
Supporting 50 girl students fellowship under Udayan 50 100%
Care Program
Provided after school coaching support for the After 168 100%
School Support Program to 168 students at Emami
Foundation CSR centres in Kolkata & Haripal
Skill Development Program
Skilling and support of 768 underprivileged youths in 768 100%
Kolkata & Hooghly dist. in various trades through CSR
Skill Development Centres operating under Emami
Foundation plus learning enhancement program
Disaster Management Program
Contributed towards Rescue & Rehabilitation of vulnerable 400 100%
people from streets of Kolkata under the “Save Life Kolkata”
program + community support by Pacharia factory unit
during Assam floods
Promoting Health Care through Clinics & Camps
Supported the treatment and health care of 807 patients 807 100%
by providing financial aids to patients who needed urgent
& emergency medical intervention.
Operated and managed outpatient department clinics, 68,752 100%
benefitting 68,752 needy beneficiaries at Emami
Foundation operated CSR Centres in Haripal and Kolkata.

PRINCIPLE 9 Businesses should engage with and provide value to their consumers in a responsible manner
1. Describe the mechanisms in place to receive and respond to consumer complaints and feedback.
Consumers can register their grievance and complaint over Phone or E-mail (Contact number and
E-Mail ID is mentioned on every pack we sell in the market.
Upon receipt of a complaint call or email, our Customer Care Executive (who is designated to answer
customers’ calls and emails) will register the complaint in the online internal portal with all necessary
information and the complaint verbatim and submit the details to the internal team members for
investigation, and an acknowledgement email will be sent to the complaints with a unique complaint
tracking number.
Concern Investigating Team (Manufacturing Unit, Corporate Quality, and other technical functions
as required) shall investigate the complaints and submit the report to Corporate Quality Function who
evaluate the report and Corrective Action (Wherever Required) against all substantiated complaints
and revert to the consumer with findings and a final response Note to the Customer Care Executive to
respond to the complainant.
Whenever required (on consumer demand), consumer queries on product safety and other technical
aspects are answered by connecting complainant to our technical team (e.g., Research & Development)
Replacement of defective samples (if the complaint is genuine and substantiated) is ensured through
personal visits by our Sales team. Customer Care Executive sends a formal closure email to the
complainant with a link to submit their feedback. Customer feedback and overall service rating are
recorded for internal reference.
2. Turnover of products and/ services as a percentage of turnover from all products/service that carry
information about:
As a percentage to total turnover

Environmental and social parameters
0%
relevant to the product
Safe and responsible usage 100%
Recycling and/or safe disposal 0%
3. Number of consumer complaints in respect of the following:

Pending Pending
Received Received
during Remarks during Remarks
at end of at end of
the year the year
year year
Data privacy 0 0 - 0 0 -
Advertising 0 0 - 0 0 -
Cyber-security 0 0 - 0 0 -
Delivery of NA NA - NA NA -
essential services
Restrictive trade practices 0 0 - 0 0 -
Unfair Trade practices 0 0 - 0 0 -
Other 494 0 - 778 0 -
190 Emami Limited

4. Details of instances of product recalls on account of safety issues:

Number Reasons for recall
Voluntary recalls 0 NA
Forced recalls 0 NA
5. Does the entity have a framework/ policy on cyber security and risks related to data privacy? (Yes/
No) If available, provide a web-link of the policy.
Yes, the Company has an internal Information Security Policy in place for risks related to data privacy.
6. Provide details of any corrective actions taken or underway on issues relating to advertising,
and delivery of essential services; cyber security and data privacy of customers; re-occurrence of
instances of product recalls; penalty / action taken by regulatory authorities on safety of products /
services.
Emami Limited is cognizant of the emerging risks associated with cyber security and ensuring data
privacy of customers. We encourage our customers to report security breaches proactively by reaching
out to senior management or lodge complaints through helpdesk.
1. Channels / platforms where information on products and services of the entity can be accessed
(provide web link, if available).
Emami Limited shares information about their products on the Company websites, by reaching out to
the external public through press release (national and regional), social media handles like Facebook,
Instagram, YouTube, LinkedIn, and unpaid editorial space. The links to such channels are-
Corporate Website: www.emamiltd.in
Facebook: https://www.facebook.com/EmamiLimited
LinkedIn: https://www.linkedin.com/Company/emami-ltd/
Instagram: https://instagram.com/emami.ltd
YouTube: https://www.youtube.com/@EmamilimitedIndia
Emami Limited has also ventured into e-commerce platforms like Tata 1mg, Grofers, Blinkit. We have
also developed D2C platforms for few of our products (Zandu, Kesh King & BoroPlus). Focus is also
expanding our reach through modern trade i.e., Standalone Modern Trade (SAMT) stores.
Emami Limited also has brand specific channels and platforms to build consumer preference for a brand
through continuous advertising and marketing campaigns.
2. Steps taken to inform and educate consumers about safe and responsible usage of products and/or
services.
Emami Limited engages in communication to educate consumers to take informed purchase decisions.
We comply with all relevant industry regulations and marketing communications. Focus is maintained
on creating brand perception in the minds of public in consort with developing a sense of responsible
usage of such products.
All Mandatory information with respect to the consumer safety, product technical and legal information
are ensured through ensured by printing all such necessary information on pack (Primary or Secondary)
as readable information to the consumers. Wherever required, detailed information (as listed below) is
also provided through additional leaflets along with the packs:
• List of ingredients
• Product Usage Instructions
• Cautions - Like Skin Sensitivity test for Hair Colour Cream
• Product Storage Conditions (e.g., Store in cool and Dry place)
• Specific behaviour of the product (e.g., Crystallization in Pure Honey is a natural phenomenon)

3. Mechanisms in place to inform consumers of any risk of disruption/discontinuation of essential
services.
Emami Limited’s operations and products/services do not qualify under essential services hence, this is
not applicable for the Company.
4. Does the entity display product information on the product over and above what is mandated as
per local laws? (Yes/No/Not Applicable) If yes, provide details in brief. Did your entity carry out
any survey regarding consumer satisfaction relating to the major products / services of the entity,
significant locations of operation of the entity or the entity as a whole? (Yes/No)
Yes. All regulatory obligations are ensured through robust pack Artwork design and verification process
that includes:
• List of ingredients (and concentration)
• Product Usage Instructions
• Cautions - Like Skin Sensitivity test for Hair Colour Cream
• Product Storage Conditions
Legal Metrology:
• Quantity-Number/Weight of Volume packed
Other Information such as:
• Batch number (Including Font Size)
• Expiry (Product Shelf Life)
• MRP (Including Price per Unit)
• Product Registration number (e.g., FSSAI number)/License Number
• Details of Manufacturing Unit
5. Provide the following information relating to data breaches:
a. Number of instances of data breaches along-with impact: 0
b. Percentage of data breaches involving personally identifiable information of Customers: 0
192 Emami Limited

INDEPENDENT
AUDITOR’S REPORT
To the Members of Emami Limited with the ‘Code of Ethics’ issued by the Institute of
Chartered Accountants of India together with the
Report on the Audit of the Standalone ethical requirements that are relevant to our audit of
Financial Statements the financial statements under the provisions of the
Act and the Rules thereunder, and we have fulfilled
Opinion our other ethical responsibilities in accordance
with these requirements and the Code of Ethics. We
We have audited the accompanying standalone believe that the audit evidence we have obtained
financial statements of Emami Limited (“the is sufficient and appropriate to provide a basis for
Company”), which comprise the Balance sheet as our audit opinion on the standalone financial
at March 31 2023, the Statement of Profit and Loss, statements.
including the statement of Other Comprehensive
Income, the Cash Flow Statement and the Statement
of Changes in Equity for the year then ended, Key Audit Matters
and notes to the standalone financial statements, Key audit matters are those matters that, in our
including a summary of significant accounting professional judgment, were of most significance
policies and other explanatory information. in our audit of the standalone financial statements
for the financial year ended March 31, 2023. These
In our opinion and to the best of our information matters were addressed in the context of our audit
and according to the explanations given to us, the of the standalone financial statements as a whole,
aforesaid standalone financial statements give the and in forming our opinion thereon, and we do not
information required by the Companies Act, 2013, provide a separate opinion on these matters. For
as amended (“the Act”) in the manner so required each matter below, our description of how our audit
and give a true and fair view in conformity with the addressed the matter is provided in that context.
accounting principles generally accepted in India,
of the state of affairs of the Company as at March We have determined the matters described below
31, 2023, its profit including other comprehensive to be the key audit matters to be communicated
income, its cash flows and the changes in equity for in our report. We have fulfilled the responsibilities
the year ended on that date. described in the Auditor’s responsibilities for the
audit of the standalone financial statements section
Basis for Opinion of our report, including in relation to these matters.
Accordingly, our audit included the performance
We conducted our audit of the standalone financial of procedures designed to respond to our
statements in accordance with the Standards assessment of the risks of material misstatement
on Auditing (SAs), as specified under section of the standalone financial statements. The results
143(10) of the Act. Our responsibilities under those of our audit procedures, including the procedures
Standards are further described in the ‘Auditor’s performed to address the matters below, provide the
Responsibilities for the Audit of the Standalone basis for our audit opinion on the accompanying
Financial Statements’ section of our report. We standalone financial statements.
are independent of the Company in accordance

Key audit matters How our audit addressed the key audit matter
(a) Recoverability of Minimum Alternate Tax (“MAT”) Credit (as described in note 3.8 and 3.48 of the
standalone financial statements)
One of the manufacturing facilities of the Company Our audit procedures amongst others included the
is availing tax benefits under section 80IE of Income following:
Tax Act, 1961 (IT Act) as a result of which the Company
Understood the income tax computation
is paying taxes under MAT to the government basis
process for normal tax and minimum alternate
the book profits.
tax and reviewed controls around recognition of
As on 31st March, 2023, the Company has Minimum MAT credit. Evaluated the design and tested the
Alternate Tax (MAT) credit entitlement amounting to effectiveness of relevant controls in this regard.
H37,362.55 lacs.
Assessed management’s assumptions that
The utilization of MAT credit entitlement will be substantiate the probability that the unused MAT
through offsetting it when the Company pays credit will be recovered through taxable profit
normal taxes under the provision of Income Tax under normal provision in future years and also
Act, 1961. Therefore, the recoverability of MAT assessed the tax planning strategies, budgets and
credit entitlement is dependent upon generation of the plans prepared by the management and the
sufficient future taxable profits within the stipulated relevant tax legislations.
period prescribed under the Income Tax Act, 1961.
Evaluated the basis used in determining the
Recoverability of MAT credit entitlement is sensitive forecasted income of taxable and non-taxable
to the assumptions used by the management to units including allocations of costs.
determine the forecasted profits, expected future
Reviewed returns submitted to the relevant tax
market scenario, economic conditions, interpretation
authorities and compared these with the basis for
of tax laws, management’s expansion plans etc.
accounting records.
Accordingly, the recoverability of MAT credit
Evaluated the adequacy of the disclosures made
entitlement is determined as a key audit matter in our
by the Company in this regard in the standalone
audit of the standalone financial statements.
financial statements.
(b) Revenue from sale of goods (as described in note 2.2.a, note 3.31 and note 3.60 to the standalone financial
statements)
The Company recognizes revenues when control of Our audit procedures amongst others included the
the goods is transferred to the customer at an amount following:
that reflects the consideration to which the Company
Considered the appropriateness of the Company’s
expects to be entitled in exchange for those goods. In
revenue recognition policy in terms of Ind AS
determining the sales price, the Company considers
115 ‘Revenue from contracts with customers’.
the effects of rebates and discounts (variable
consideration). The terms of arrangements in case of Assessed the design and tested the operating
domestic and exports sales, including the timing of effectiveness of internal financial controls related
transfer of control, the nature of discount and rebates to revenue recognition.
arrangements, delivery specifications including
Performed sample tests of individual sales
incoterms, create complexity and judgment in
transaction and traced to sales invoices and other
determining sales revenues.
related documents. In respect of the samples
The risk is, therefore, that revenue may not be selected, tested that the revenue has been
recognised in accordance with terms of Ind AS recognized in accordance with Ind AS 115.
115 ‘Revenue from contracts with customers’, and
Selected sample of sales transactions made
accordingly, it is determined to be a key audit matter
pre- and post- year end and tested the period
in our audit of the standalone financial statements.
of revenue recognition based on underlying
documents.
Selected samples of rebates and discounts during
the year, compared them with the supporting
documents and performed re-calculation of
those variable considerations as per scheme
documents.
Assessed the adequacy of relevant disclosures
made in the standalone financial statements.
194 Emami Limited

Key audit matters How our audit addressed the key audit matter
(c) Impairment assessment of Investment in certain subsidiaries (as described in note 3.5 to the
standalone financial statements)
The Company carries its investment in subsidiaries Our audit procedures amongst others included the
at cost and performs an impairment assessment for following:
certain investment as per applicable Ind AS.
Assessed the design and tested the operating
For these assessments, the Company involves external effectiveness of internal financial controls related
valuer to determine the recoverable value of such to impairment assessment of investments in
investments using the discounted cash flow method subsidiaries.
of valuation, which is highly sensitive to changes in
Evaluated the objectivity and competence of
inputs used in valuation and involves judgement due
the external valuation specialist involved by the
to inherent uncertainty in the assumptions used for
management for such valuation and obtained
forecasting the future cash flows.
confirmation of independence from them.
Accordingly, the impairment assessment of
Discussed with the management the
investments in certain subsidiary companies is
methodology and assumptions used in the
determined to be a key audit matter in our audit of
valuation including discount rates, expected
the standalone financial statements
growth rates and terminal growth rates.
Involved valuation specialists where considered
necessary, to independently assess the
assumptions and methodologies used by the
Company in computing the recoverable amount.
In making this assessment, we also assessed the
objectivity, independence and competency of
the valuation specialists.
Obtained suitable management representation
on the projections of future cash flows and the
various assumptions used in the valuation.
Tested the arithmetical accuracy of the
management’s impairment testing model.
Assessed the adequacy of relevant disclosures
made in the standalone financial statements.
Other Information we are required to report that fact. We have nothing

The Company’s Board of Directors is responsible to report in this regard.
for the other information. The other information
comprises the information included in the Responsibilities of Management for the
Management Discussion and Analysis, Board’s Standalone Financial Statements
Report including Annexures to Board’s Report, The Company’s Board of Directors is responsible
Business Responsibility and Sustainability Report for the matters stated in section 134(5) of the Act
and Corporate Governance Report, but does not with respect to the preparation of these standalone
include the standalone financial statements and our financial statements that give a true and fair view
auditor’s report thereon. of the financial position, financial performance
Our opinion on the standalone financial statements including other comprehensive income, cash flows
does not cover the other information and we do not and changes in equity of the Company in accordance
express any form of assurance conclusion thereon. with the accounting principles generally accepted
in India, including the Indian Accounting Standards
In connection with our audit of the standalone (Ind AS) specified under section 133 of the Act read
financial statements, our responsibility is to read with the Companies (Indian Accounting Standards)
the other information and, in doing so, consider Rules, 2015, as amended. This responsibility also
whether such other information is materially includes maintenance of adequate accounting
inconsistent with the financial statements or our records in accordance with the provisions of the
knowledge obtained in the audit or otherwise Act for safeguarding of the assets of the Company
appears to be materially misstated. If, based on the and for preventing and detecting frauds and
work we have performed, we conclude that there is other irregularities; selection and application of
a material misstatement of this other information,

appropriate accounting policies; making judgments circumstances. Under section 143(3)(i) of the
and estimates that are reasonable and prudent; Act, we are also responsible for expressing our
and the design, implementation and maintenance opinion on whether the Company has adequate
of adequate internal financial controls, that were internal financial controls with reference to
operating effectively for ensuring the accuracy and financial statements in place and the operating
completeness of the accounting records, relevant to effectiveness of such controls.
the preparation and presentation of the standalone
Evaluate the appropriateness of accounting
financial statements that give a true and fair view
policies used and the reasonableness of
and are free from material misstatement, whether
accounting estimates and related disclosures
due to fraud or error.
made by management.
In preparing the standalone financial statements,
Conclude on the appropriateness of
management is responsible for assessing the
management’s use of the going concern basis
Company’s ability to continue as a going concern,
of accounting and, based on the audit evidence
disclosing, as applicable, matters related to going
obtained, whether a material uncertainty exists
concern and using the going concern basis of
related to events or conditions that may cast
accounting unless management either intends to
significant doubt on the Company’s ability to
liquidate the Company or to cease operations, or
continue as a going concern. If we conclude that
has no realistic alternative but to do so.
a material uncertainty exists, we are required
Those Board of Directors are also responsible for to draw attention in our auditor’s report to the
overseeing the Company’s financial reporting related disclosures in the financial statements
process. or, if such disclosures are inadequate, to modify
our opinion. Our conclusions are based on
Auditor’s Responsibilities for the Audit the audit evidence obtained up to the date of
of the Standalone Financial Statements our auditor’s report. However, future events or
conditions may cause the Company to cease to
Our objectives are to obtain reasonable assurance continue as a going concern.
about whether the standalone financial statements
as a whole are free from material misstatement, Evaluate the overall presentation, structure and
whether due to fraud or error, and to issue an auditor’s content of the standalone financial statements,
report that includes our opinion. Reasonable including the disclosures, and whether the
assurance is a high level of assurance, but is not a standalone financial statements represent the
guarantee that an audit conducted in accordance underlying transactions and events in a manner
with SAs will always detect a material misstatement that achieves fair presentation.
when it exists. Misstatements can arise from fraud or We communicate with those charged with
error and are considered material if, individually or in governance regarding, among other matters,
the aggregate, they could reasonably be expected to the planned scope and timing of the audit and
influence the economic decisions of users taken on significant audit findings, including any significant
the basis of these standalone financial statements. deficiencies in internal control that we identify
As part of an audit in accordance with SAs, we during our audit.
exercise professional judgment and maintain We also provide those charged with governance with
professional skepticism throughout the audit. We a statement that we have complied with relevant
also: ethical requirements regarding independence, and
Identify and assess the risks of material to communicate with them all relationships and
misstatement of the standalone financial other matters that may reasonably be thought to
statements, whether due to fraud or error, design bear on our independence, and where applicable,
and perform audit procedures responsive to related safeguards.
those risks, and obtain audit evidence that is From the matters communicated with those
sufficient and appropriate to provide a basis for charged with governance, we determine those
our opinion. The risk of not detecting a material matters that were of most significance in the audit of
misstatement resulting from fraud is higher the standalone financial statements for the financial
than for one resulting from error, as fraud year ended March 31, 2023 and are therefore the
may involve collusion, forgery, intentional key audit matters. We describe these matters in our
omissions, misrepresentations, or the override auditor’s report unless law or regulation precludes
of internal control. public disclosure about the matter or when, in
Obtain an understanding of internal control extremely rare circumstances, we determine that a
relevant to the audit in order to design matter should not be communicated in our report
audit procedures that are appropriate in the because the adverse consequences of doing so
196 Emami Limited

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Corporate Overview Statutory Reports Financial Statements

Integrated Annual Report 2022-23 167

168 Emami Limited

1. a. Details of measures for the well-being of employees:

Category % Of employees covered by

Integrated Annual Report 2022-23 169

2. Details of retirement benefits, for Current FY and Previous Financial Year.

170 Emami Limited

8. Details of training given to employees and workers:

Integrated Annual Report 2022-23 171

10. Health & safety management system

172 Emami Limited

11. Details of safety related incidents, in the following format:

13. Number of Complaints on the following made by employees and workers:

14. Assessments for the year:

Integrated Annual Report 2022-23 173

5. Details on assessment of value chain partners:

174 Emami Limited

Government No • Inspections and Audits Need-Basis • Meeting legal

Integrated Annual Report 2022-23 175

Investors No • Investor and analyst Quarterly and • Growth in revenue,

176 Emami Limited

Stakeholder Whether Channels of Frequency of Purpose and scope of

2. Whether stakeholder consultation is used to support the identification and management of

Integrated Annual Report 2022-23 177

Equal to More than Equal to More than

3. Details of remuneration/salary/wages, in the following format:

178 Emami Limited

6. Number of Complaints on the following made by employees and workers:

7. Mechanisms to prevent adverse consequences to the complainant in discrimination and harassment

Integrated Annual Report 2022-23 179

4. Details on assessment of value chain partners:

180 Emami Limited

Parameter FY 2022-23 FY 2021-22

Parameter Please specify unit FY 22-23 FY 21-22

Integrated Annual Report 2022-23 181

Parameter* FY 2022-23 FY 2021-22

182 Emami Limited

Parameter* FY 2022-23 FY 2021-22

Integrated Annual Report 2022-23 183

2. Provide the following details related to water discharged:

Parameter FY 2022-23 FY 2021-22

184 Emami Limited

Parameter FY 2022-23 FY 2021-22

Integrated Annual Report 2022-23 185

186 Emami Limited

1. a. Number of affiliations with trade and industry chambers/ associations.

1. Details of public policy positions advocated by the entity:

Integrated Annual Report 2022-23 187

Parameter FY 2022-23 FY 2021-22

S. State Aspirational District Amount spent (H)

188 Emami Limited

CSR Project No. of persons % Of beneficiaries

Integrated Annual Report 2022-23 189

As a percentage to total turnover

Category FY2022-23 FY 2021-22

190 Emami Limited

7. Mechanisms to prevent adverse consequences to the complainant in discrimination and harassment