3m india Limited has submitted its Business Responsibility and Sustainability Report (BRSR) for the financial year ended March 31, 2026, to the Bombay Stock Exchange and the National Stock Exchange of India Limited. Filed under Regulation 34(2)(f) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the report details the company’s environmental, social, and governance performance for FY26. The filing underscores significant improvements in resource efficiency, including a 15.4% reduction in energy intensity and a 16.4% reduction in water intensity compared to the previous year.

The report was signed by Pratap Rudra Bhuvanagiri, Company Secretary & Compliance Officer, on August 4, 2026. Intertek India Private Limited provided reasonable assurance on the core disclosures, confirming that the sustainability data is fairly presented in all material aspects as per BRSR guidelines. The assurance covered key metrics such as greenhouse gas emissions, water consumption, waste management, and employee well-being measures.

Environmental Performance

3M India reported total Scope 1 emissions of 5,000 metric tonnes of CO2 equivalent and Scope 2 emissions of 11,382 metric tonnes of CO2 equivalent for FY26. Renewable electricity consumption increased to 18,256 GJ during the year. The company achieved 100% compliance with Extended Producer Responsibility (EPR) obligations across plastics, e-waste, batteries, and used oil. Specifically, it procured EPR credits for 1,821 MT of plastic waste, 0.423 MT of battery waste, and 6.27 MT of used oil from authorized processors.

Social and Governance Highlights

The company employed 1,164 permanent employees and 1,366 workers at the end of FY26. Gross wages paid to women accounted for 14.7% of total wages, up from 14.5% in FY25. Employee well-being expenditure as a percentage of revenue increased by 23% year-on-year. The Board of Directors comprises seven members, with three women representing 43% of the board.

Safety metrics showed a Lost Time Injury Frequency Rate (LTIFR) of 0 for employees and 0.60 for workers. There were no fatalities reported. The company conducted training on human rights issues for 100% of its permanent employees and workers. Additionally, 11% of input materials were sourced from local suppliers in India who underwent Supplier Responsibility Code assessments.

What the Numbers Show

The simultaneous decline in both energy and water intensity, coupled with an increase in renewable energy consumption, indicates a structural shift towards more efficient manufacturing processes rather than mere output scaling. With over 54% of total waste recycled, reused, or recovered and less than 1% sent to landfill, 3M India is demonstrating strong circular economy practices. However, Scope 3 emissions remain substantial at 422,760 metric tonnes of CO2 equivalent, highlighting that while operational efficiency has improved, supply chain decarbonization remains a significant area for future focus.

3M India Limited has corrected the record date for the payment of its recommended dividend to July 17, 2026. The company confirmed that the dividend will be payable to shareholders whose names appear in its records on this date, subject to approval at the 39th Annual General Meeting scheduled for August 26, 2026. The correction follows a previous communication that had inadvertently stated the record date as July 18, 2026.

The Board of Directors had previously recommended a final dividend of ₹160 and a special dividend of ₹346 per equity share of ₹10 each for the financial year 2025-26. If approved by shareholders, the dividend will be paid or dispatched within 30 days after the Annual General Meeting.

Pursuant to the amendments introduced in the Income-tax Act, 2025, effective from April 1, 2026, the company is required to withhold taxes on dividends paid to shareholders. The applicable tax rates vary based on the residential status and category of the shareholder. For resident individuals, no tax will be deducted if the total dividend during the tax year 2026-27 does not exceed ₹10,000.

Tax Rates for Resident Shareholders

The company specified the withholding tax rates for resident shareholders based on the status of their Permanent Account Number (PAN) and the availability of lower tax certificates.

Shareholders seeking nil or lower tax deduction must submit specific documents, such as Form 121 for individuals or self-declarations for entities like LIC, GIC, and Mutual Funds, along with adequate documentary evidence.

Tax Rates for Non-Resident Shareholders

For non-resident shareholders, the withholding tax rate is generally 20% plus surcharge and cess, or the tax treaty rate, whichever is beneficial. However, specific categories such as Category III AIFs in International Financial Services Centre are subject to a 10% rate plus surcharge and cess.

Shareholders must upload necessary documents, including Form 121, Tax Residency Certificates, and lower tax certificates, via the specified link on or before August 8, 2026. The company reserves the right to reject incomplete documents or apply higher tax rates without further communication.