Dhampur Sugar Mills Limited has submitted its Business Responsibility and Sustainability Report (BRSR) for FY 2025-26 to the stock exchanges on 30th July, 2026, in compliance with Regulation 34(2)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The report forms an integral part of the company's Annual Report and covers disclosures across all nine principles of the National Guidelines on Responsible Business Conduct (NGRC) framework, on a standalone basis.

Company Overview and Business Activities

Dhampur Sugar Mills Limited is engaged in diversified agro-industrial operations spanning sugar manufacturing, production of fuel grade ethanol and potable alcohol, generation of renewable power, and chemicals including ethyl acetate. The company operates 2 plants and 1 office nationally, with no international operations. Its registered office is located in Dhampur, Distt. 246761, and its corporate address is at 6th Floor, Max House, Okhla Industrial Estate, Phase-III, New Delhi-110020. The company's website is www.dhampursugar.com and investor queries may be directed to investordesk@dhampursugar.com .

The following table summarises the company's principal business activities and their contribution to turnover for FY 2025-2026:

Product-wise turnover contributions for FY 2025-2026 are as follows:

The company has two subsidiaries — Ehaat Limited (100% held) and DETS Limited (51% held) — neither of which participates in the Business Responsibility initiatives of the listed entity.

Workforce Composition

The BRSR discloses the following workforce data for FY 2025-2026:

The Board of Directors comprises 7 members, of whom 1 is female (14.3%). Key Management Personnel total 3, of whom 1 is female (33.3%). The company reports zero differently abled employees or workers.

ESG Governance and Policy Framework

The company's ESG governance is overseen by the CSR Committee at the Board level, which assesses and makes decisions on sustainability matters across all nine NGRC principles. The BR policy is assessed half-yearly jointly by the Chief Operating Officer and President-Finance. The highest authority for implementation is Mr. Akshat Kapoor (Chief Operating Officer) and Mr. Vineet Kumar Gupta (President Finance), both reachable at 011-41259400.

All nine principles are covered by board-approved policies, translated into procedures, and extend to value chain partners. The company holds ISO 9001:2015 certification and FSS 22000:2018 and FSSAI certifications. The Rajpura unit (DSM Sugar Rajpura) holds FSS 22000 Version 6.1 certification, reflecting the company's focus on preventive food safety management. No material governance breaches were reported during the year. The company has implemented a formal whistleblower mechanism and conducted training and awareness programmes on anti-corruption and ethical conduct.

Training and Awareness

The company conducted training and awareness programmes across all employee and worker segments during FY 2025-2026:

Environmental Performance

The company's environmental disclosures for FY 2025-2026 include air emission data:

Greenhouse gas emission data for FY 2025-2026 is as follows:

The company has not estimated Scope 3 emissions. Total Scope 3 emissions are reported as "Not Estimated" for both the current and previous financial year. The company maintains Zero Liquid Discharge (ZLD) systems in its distillery operations and undertakes water recycling and reuse initiatives across its facilities. DSML does not have any operations in a water stress area.

Key by-products and process residues are managed as follows:

Plastics recycled during FY 2025-2026 amounted to 580 MT, with hazardous waste recycled at 482.20 MT. Reclaimed products and packaging materials as a percentage of total products sold in the plastics category stood at 43.6%.

Safety Performance

Safety incident data for FY 2025-2026 and FY 2024-2025 is disclosed as follows:

100% of plants and offices were assessed for health and safety practices and working conditions.

Stakeholder Engagement and Grievance Redressal

The company has established formal grievance redressal mechanisms for all key stakeholder groups including investors, communities, shareholders, employees, workers, customers, and value chain partners. Zero complaints were pending at the close of both FY 2025-2026 and FY 2024-2025 across all stakeholder categories. No human rights violations — including sexual harassment, discrimination, child labour, forced/involuntary labour, or wage-related issues — were reported during the year.

Farmers constitute the company's primary value chain partners, accounting for over 75% of its procurement base. The company conducted 892 awareness programmes for value chain partners, covering 75.6% of value chain partners by value of business. The company is a member of two industry associations: the Indian Sugar & Bio-energy Manufacturers Association (national level) and the Uttar Pradesh Sugar Mills Association (UPSMA) (state level).

Remuneration Disclosures

Median remuneration data for FY 2025-2026 is as follows:

CSR Initiatives

The company's Board-approved CSR Policy guides community-focused initiatives in education, skill development, and women empowerment, supporting inclusive growth in areas of operation. CSR projects for FY 2025-2026 covered the following beneficiaries:

The company did not advocate any public policy positions during the reporting year. No adverse orders relating to anti-competitive conduct were reported. No instances of data breaches were reported during the year, and the number of data breach instances was NIL.

Dhampur Sugar Mills has received a penalty of ₹1,00,000 from the Excise Commissioner, Uttar Pradesh, Prayagraj, for alleged non-compliance with specific excise regulations. The order, passed under Section 74 of the United Provinces Excise Act, 1910, cites violations of the Uttar Pradesh Excise (Distillery Establishment and Operation) Rules, 2018, and license conditions. The company received the communication on July 2, 2026.

The penalty arises from allegations that certain Liquor, ENA, and Tetra Packs (Country Liquor) were stored at locations other than those prescribed under the applicable excise regulations and license conditions. The order specifically targets the company's adherence to storage protocols mandated by the U.P. Excise Department.

Financial and Operational Impact

The company disclosed that the financial impact of this order is restricted to the penalty amount of ₹1,00,000. Management confirmed that the order does not have any material impact on the operations or other activities of the entity. Manufacturing operations continue to proceed in the normal course of business.

Details of the Regulatory Order

The disclosure was submitted to the exchanges in compliance with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.