Birla Corporation files BRSR for FY26 with zero fines

Birla Corporation filed its Business Responsibility and Sustainability Report (BRSR) for the financial year 2025-26 with the stock exchanges, disclosing zero monetary penalties for regulatory non-compliance during the period. The report confirms that the company achieved 100% coverage for training and awareness programmes on the National Guidelines on Responsible Business Conduct for its Board of Directors, Key Managerial Personnel, and employees. The Managing Director & Chief Executive Officer, Mr. Sandip Ghose, is responsible for decision-making on sustainability-related issues, with the Board reviewing performance annually.

The company reported that 5.19% of its capital expenditure in FY26 was invested in specific technologies to improve environmental and social impacts, up from 3.67% in the previous year. Birla Corporation confirmed that its manufacturing units have implemented a mechanism for Zero Liquid Discharge, utilizing treated wastewater for dust suppression and plantation activities. Regarding the Performance, Achieve and Trade (PAT) Scheme, the company stated that the targets set for the Kundanganj and Durgapur Cement Works units were achieved for the financial year.

Operational and Employee Metrics

The BRSR details the company's operational footprint, noting that 94.84% of its turnover is derived from the manufacturing of cement and clinker. The report covers Birla Corporation Limited and its material wholly owned subsidiary, RCCPL Private Limited, on a consolidated basis. As of March 31, 2026, the company employed 3,561 employees and 14,774 workers, with women comprising 1.83% of the total workforce and 0.60% of the total workers.

The report highlights that 100% of permanent employees and 100% of permanent workers are covered by health and accident insurance. The company reported a Lost Time Injury Frequency Rate (LTIFR) of 2.62 for workers during the year, compared to 0.14 in the previous year, attributing the increase to the inclusion of all business activities within the reporting scope.

Environmental Performance

Birla Corporation disclosed its energy consumption data, reporting a total energy consumption of 441,17,358 GJ for FY26. The energy intensity per rupee of turnover stood at 0.0005 GJ, while the intensity in terms of physical output was 2.36 GJ per metric tonne of cementitious material. The company reported a total Scope 1 emission of 1,02,89,101.71 metric tonnes of CO2 equivalent and a total Scope 2 emission of 3,23,572.04 metric tonnes of CO2 equivalent. The combined emission intensity per rupee of turnover was 0.00011 metric tonnes of CO2 equivalent.

On water management, the company reported a total water withdrawal of 34,12,753 kilolitres, with a water intensity of 0.183 kilolitres per metric tonne of cementitious material. The report also notes that the company has initiated accounting for Scope 3 emissions, which were reported as 18,09,403.78 metric tonnes of CO2 equivalent for the current year.

Financial and Governance Disclosures

Parameter	FY 2025-26	FY 2024-25
Capital Expenditure on Environmental Tech	5.19%	3.67%
Energy Intensity (GJ/MT)	2.36	2.44
Water Intensity (KL/MT)	0.183	0.184
GHG Emission Intensity (Kg/MT)	569	594
Waste Intensity (Kg/MT)	1.67	1.75

The company stated that it is compliant with applicable environmental laws and regulations, including the Water (Prevention and Control of Pollution) Act, Air (Prevention and Control of Pollution) Act, and Environment Protection Act. No fines or penalties were reported for non-compliance with these regulations during the financial year.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
+2.62%	-1.63%	+1.12%	-8.63%	-30.51%	-22.82%

Birla Corporation has set a deadline of July 24, 2026, for shareholders to submit necessary documents to ensure the correct tax deduction at source (TDS) on the recommended dividend of ₹12.50 per equity share for the financial year ended March 31, 2026. The dividend, amounting to 125% of the nominal value of ₹10 per share, is subject to shareholder approval at the ensuing Annual General Meeting. The company emphasized that failure to provide valid documentation by the deadline may result in TDS being deducted at the highest prescribed rate.

The Board of Directors approved the recommendation at its meeting held on May 9, 2026. The company stated that dividend income is taxable in the hands of shareholders under the Income Tax Act, 2025, for the Tax Year 2026-27. Birla Corporation will rely on data from National Securities Depository Limited (NSDL) and Central Depository Services (India) Limited (CDSL) for demat holdings, or records maintained by the Registrar and Share Transfer Agent, KFin Technologies Limited, for physical shares as of the record date.

Tax Deduction Rates for Resident Shareholders

Category of Shareholder	Tax Deduction Rate	Exemption/Documentation Requirement
Resident individual with valid PAN	10%	No deduction if income ≤ ₹10,000; Form No. 121; Exemption certificate.
Resident without PAN/invalid PAN	20%	N/A
Mutual Funds	NIL	SEBI registration certificate, PAN, and self-declaration.
Business Trust	NIL	Documentary evidence, self-declaration, registration certificate, and PAN.
Insurance Companies	NIL	Documentary evidence, self-declaration, registration certificate, and PAN.

Tax Deduction Rates for Non-Resident Shareholders

Category of Shareholder	Tax Deduction Rate	Exemption/Documentation Requirement
Non-Resident/FII/FPI (General)	20% (+ surcharge & cess) or Treaty Rate	PAN, Tax Residency Certificate, Form 41, self-declaration.
FPIs – Category I	10% (+ surcharge & cess)	PAN, self-declaration, and documentary evidence.
AIF – Category III (IFSC)	10% (+ surcharge & cess)	PAN, self-declaration, and documentary evidence.
Subsidiary of ADIA	NIL	Document evidencing Schedule V applicability and self-declaration.

Shareholders must ensure details such as PAN and residential status are updated with depository participants or the RTA. The company clarified that dividends for shareholders holding physical securities will be paid only via electronic mode, provided they have furnished PAN, bank details, and other required information to the RTA.