GRI Content Index

Statement of use

Century Textiles and Industries Limited (CTIL) has reported in accordance with the GRI Standards for the period 1st April, 2023 to 31st March, 2024.

GRI 1 used

GRI 1: Foundation 2021

GRI Standard/Other Source

Disclosure

Location

Page No.

Omission

Requirement(s)

Reason

Explanation

General disclosures

GRI 2: General Disclosures 2021

2-1 Organisational details

Introduction - About CTIL

BRSR (Section A-2, 4, 5, 10, 18)

24
222, 224

2-2 Entities included in the organisation’s sustainability reporting

Introduction - Reporting Scope and Boundary

BRSR (Section A-23)

6
226

2-3 Reporting period, frequency and contact point

Introduction - Reporting Scope and Boundary

BRSR (Section A-9, 12)

6
222

2-4 Restatements of information

Introduction - Restatement of Information

7

2-5 External assurance

Introduction - External Assurance

BRSR (Section A-14, 15)

7, 158
222

2-6 Activities, value chain and other business relationships

Approach to Value Creation

BRSR (Section A-16)

34
223

2-7 Employees

Human Capital - Workforce Composition and Workforce Diversity
BRSR (Section A-20)

82
225

2-8 Workers who are not employees

Human Capital - Workforce Composition and Workforce Diversity

BRSR (Section A-20)

82
225

2-9 Governance structure and composition

Introduction - Corporate Governance

Corporate Governance Report

28
196

2-10 Nomination and selection of the highest governance body

Nomination and Selection of the Highest

Governance Body

Corporate Governance Report

32
196

2-11 Chair of the highest governance body

Introduction - Role of the Board

Corporate Governance Report

32
196

2-12 Role of the highest governance body in overseeing the management of impacts

Corporate Governance Report

196

2-13 Delegation of responsibility for managing impacts

Corporate Governance Report

BRSR (Section B-7, 8, 9)

196
240, 241

2-14 Role of the highest governance body in sustainability reporting

BRSR (Section B-8)

240

2-15 Conflicts of interest

Corporate Governance - Managing Conflicts of

Interest

Corporate Governance Report

BRSR (Principle 1 - Essential Indicator - 6)

32
196
245

2-16 Communication of critical concerns

Corporate Governance Report

196

2-17 Collective knowledge of the highest governance body

Corporate Governance Report

196

2-18 Evaluation of the performance of the highest governance body

Directors’ Report

Corporate Governance Report

164
196

2-19 Remuneration policies

Corporate Governance Report

BRSR (Principle 5 - Essential Indicator - 3)

196
268

2-20 Process to determine remuneration

Corporate Governance Report

196

2-21 Annual total compensation ratio

Statutory Report - Annexure V

BRSR (Principle 5 - Essential Indicator - 3)

193
268

2-22 Statement on sustainable development strategy

Leadership Speaks - Message from Managing Director

14

2-23 Policy commitments

Leadership Speaks - Message from Managing Director

BRSR (Section B-1)

14
236

2-24 Embedding policy commitments

Leadership Speaks - Message from Managing Director

BRSR (Section B-2, 3, 6, 10, 11)

14
236, 239, 241

2-25 Processes to remediate negative impacts

Stakeholder Engagement

Materiality Assessment BRSR (Section A-25)

48
52
227

2-26 Mechanisms for seeking advice and raising concerns

BRSR (Section A-25)

227

2-27 Compliance with laws and regulations

Corporate Governance - Compliance with Laws and Regulations

33

2-28 Membership associations

BRSR (Principle 7 - Essential Indicator-1-b)

287

2-29 Approach to stakeholder engagement

Stakeholder Engagement

BRSR (Principle 4 - Essential Indicator - 2)

48
263

2-30 Collective bargaining agreements

Human Capital - Employee Satisfaction at CTIL

BRSR (Principle 3 - Essential Indicator - 7)

87

Material topics

GRI 3: Material Topics 2021

3-1 Process to determine material topics

Stakeholder Engagement

Materiality Assessment

48
52

3-2 List of material topics

Materiality Matrix

BRSR (Section A-26)

54
230

3-3 Management of material topics

Stakeholder Engagement

Materiality Assessment

BRSR (Section A- 26)

48
52
230

Economic performance

GRI 201: Economic Performance 2016

201-1 Direct economic value generated and distributed

Financial Capital- Economic Value Generated

60

201-2 Financial implications and other risks and opportunities due to climate change

Stakeholder Engagement

Materiality Assessment

BRSR (Section A- 26)

48
52
230

201-3 Defined benefit plan obligations and other retirement plans

BRSR (Principle 3- Essential Indicator-2)

254

Market Presence

GRI 202: Market Presence 2016

202-1 Ratios of standard entry level wage by gender compared to local minimum wage

Human Capital- Employee Compensation

BRSR (Principle 5- Essential Indicator-2, 3)

84
267, 268

Procurement Practices

GRI 204: Procurement Practices 2016

204-1 Proportion of spending on local suppliers

Social and Relationship Capital - Supporting Regional Suppliers

BRSR (Principle 8- Essential Indicator-4)

120
290

Anti Corruption

GRI 205: Anti-corruption 2016

205-1 Operations assessed for risks related to corruption

Financial Capital - Business Ethics and Anti-corruption

63

205-2 Communication and training about anti-corruption policies and procedures

Financial Capital - Business Ethics and Anti-corruption

BRSR (Principle 1- Essential Indicator-3)

63
244

205-3 Confirmed incidents of corruption and actions taken

Financial Capital- Business Ethics and Anti-corruption

BRSR (Principle 1 - Essential Indicator - 5 and 7)

63
245

Tax

GRI 207: Tax 2019

207-1 Approach to tax

Financial Capital - Tax Strategy

Corporate Governance Report

61
196

207-2 Tax governance, control, and risk management

Financial Capital - Tax Strategy

Corporate Governance Report

61
196

207-3 Stakeholder engagement and management of concerns related to tax

Financial Capital - Tax Strategy

Corporate Governance Report

61
196

Materials

GRI 301: Materials 2016

301-1 Materials used by weight or volume

Natural Capital - Responsible Material Consumption

107

301-2 Recycled input materials used

Natural Capital - Responsible Material Consumption

BRSR (Principle 2 - Leadership Indicator - 3)

107
250

301-3 Reclaimed products and their packaging materials

Natural Capital - Responsible Material Consumption

BRSR (Principle 2 - Leadership Indicator - 4)

107
251

Energy

GRI 302: Energy 2016

302-1 Energy consumption within the organisation

Natural Capital - CTIL Energy Consumption Trends

BRSR (Principle 6 - Essential Indicator - 1)

100
273

302-2 Energy consumption outside of the organisation

-

-

302-2 (a, b, c)

Information unavailable/incomplete

CTIL is currently not tracking energy consumption outside the organisation. The Company is in process of implementing measures to track the same.

302-3 Energy intensity

Natural Capital - CTIL Energy Intensity

BRSR (Principle 6 - Essential Indicator - 1)

100
273

302-4 Reduction of energy consumption

Natural Capital - Energy Efficiency

100

302-5 Reductions in energy requirements of products and services

-

-

302-5 (a, b, c)

Not applicable

CTIL has excluded this indicator from the content index due to the inapplicability or lack of relevance to the products or services of CTIL. The excluded indicator do not significantly impact the overall understanding of the sustainability performance of CTIL.

Water and effluents

GRI 303: Water and Effluents 2018

303-1 Interactions with water as a shared resource

Natural Capital - Effective Water Stewardship

108

303-2 Management of water discharge-related impacts

Natural Capital - Water Discharge

111

303-3 Water withdrawal

Natural Capital - Water Management at CTIL

BRSR (Principle 6 - Essential Indicator - 3)

109
274

303-4 Water discharge

Natural Capital - Water Discharge

BRSR (Principle 6 - Essential Indicator - 4)

111
275

303-5 Water consumption

Natural Capital - Water Management at CTIL

BRSR (Principle 6 - Essential Indicator - 3)

109
274

Biodiversity

GRI 304: Biodiversity 2016

304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Natural Capital - Nurturing Biodiversity

BRSR (Principle 6 - Essential Indicator - 11)

112
279

304-2 Significant impacts of activities, products and services on biodiversity

Natural Capital - Nurturing Biodiversity

112

304-3 Habitats protected or restored

Natural Capital - Nurturing Biodiversity

112

304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations

Natural Capital - Nurturing Biodiversity

112

Emissions

GRI 305: Emissions 2016

305-1 Direct (Scope 1) GHG emissions

Natural Capital - Emission Reduction

BRSR (Principle 6 - Essential Indicator - 7)

104
276

305-2 Energy indirect (Scope 2) GHG emissions

Natural Capital - Emission Reduction

BRSR (Principle 6 - Essential Indicator - 7)

104
276

305-3 Other indirect (Scope 3) GHG emissions

-

-

305-3 (a, b, c, d, e, f, g)

Information unavailable/incomplete

CTIL is currently not tracking Scope 3 emissions. The Company is in process of implementing measures to track the same.

305-4 GHG emissions intensity

Natural Capital - Emission Reduction

BRSR (Principle 6 - Essential Indicator - 7)

104
276

305-5 Reduction of GHG emissions

Natural Capital - Emission Reduction

BRSR (Principle 6 - Essential Indicator - 7)

104
276

305-6 Emissions of ozone-depleting substances (ODS)

Natural Capital - Emission Reduction

104

305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

Natural Capital - Emissions other than GHG Emission 

BRSR (Principle 6 - Essential Indicator - 6)

105
276

Waste

GRI 306: Waste 2020

306-1 Waste generation and significant waste-related impacts

Natural Capital - Efficient Waste Management

BRSR (Principle 6 - Essential Indicator - 10)

106
279

306-2 Management of significant waste-related impacts

Natural Capital - Efficient Waste Management

BRSR (Principle 6 - Essential Indicator - 10)

106
279

306-3 Waste generated

Natural Capital -Waste Generation by CTIL

BRSR (Principle 6 - Essential Indicator - 9)

106
277

306-4 Waste diverted from disposal

Natural Capital - Waste Generation by CTIL, Waste Management Journey: Divergence and Disposal

BRSR (Principle 6 - Essential Indicator - 9)

106
277

306-5 Waste directed to disposal

Natural Capital - Waste Generation by CTIL, Waste Management Journey: Divergence and Disposal

BRSR (Principle 6 - Essential Indicator - 9)

106
277

Supplier environmental assessment

GRI 308: Supplier Environmental Assessment 2016

308-1 New suppliers that were screened using environmental criteria

Social and Relationship Capital- Sustainable Procurement

BRSR (Principle 2- Essential Indicator - 2, Principle 6 - Leadership Indicator - 7)

119
249, 285

308-2 Negative environmental impacts in the supply chain and actions taken

BRSR (Principle 6 - Leadership Indicator - 7)

285

Employment

GRI 401: Employment 2016

401-1 New employee hires and employee turnover

Human Capital - Workforce Composition and Workforce Diversity

BRSR (Section A-22)

82
226

401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees

Human Capital - Employee Retention Strategies

BRSR (Principle 3 - Essential Indicator - 1)

94
253

401-3 Parental leave

Human Capital - Employee Health, wellness, and Safety

BRSR (Principle 3 - Essential Indicator - 5)

88

Occupational health and safety

GRI 403: Occupational Health and Safety 2018

403-1 Occupational health and safety management system

Human Capital - Employee Health, wellness, and Safety

BRSR (Principle 3 - Essential Indicator - 10-a)

88
257

403-2 Hazard identification, risk assessment, and incident investigation

Human Capital - Identifying Risks and Hazards

BRSR (Principle 3 - Essential Indicator - 10-b)

90
257

403-3 Occupational health services

Human Capital - Employee Health, wellness, and Safety

88

403-4 Worker participation, consultation, and communication on occupational health and safety

Human Capital - Worker Participation and Consultation for Occupational Health and Safety

91

403-5 Worker training on occupational health and safety

Human Capital - Skill Development and Training

BRSR (Principle 3 - Essential Indicator - 8)

85
256

403-6 Promotion of worker health

Human Capital - Employee Health, wellness, and Safety

BRSR (Principle 3 - Essential Indicator - 10-d, 12)

82
258, 259

403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Human Capital - Promoting a Safe and Healthy Workplace

BRSR (Principle 3 - Essential Indicator - 10, 15)

93
257, 259

403-8 Workers covered by an occupational health and safety management system

Human Capital - Employee Health, Wellness and Safety

82

403-9 Work-related injuries

Human Capital - Identifying Risks and Hazards

BRSR (Principle 3 - Essential Indicator - 11)

90
258

403-10 Work-related ill health

Human Capital - Identifying Risks and Hazards

BRSR (Principle 3 - Essential Indicator - 11)

90
258

Training and education

GRI 404: Training and Education 2016

404-1 Average hours of training per year per employee

Human Capital- Skill Development and Training

85

404-2 Programs for upgrading employee skills and transition assistance programs

Human Capital - Skill Development and Training

BRSR (Principle 3 - Essential Indicator - 8)

85
256

404-3 Percentage of employees receiving regular performance and career development reviews

Human Capital - Performance Evaluation at CTIL

BRSR (Principle 3 - Essential Indicator - 9)

95
257

Diversity and equal opportunity

GRI 405: Diversity and Equal Opportunity 2016

405-1 Diversity of governance bodies and employees

Human Capital - Diversity, Equity, and Inclusion

BRSR (Section A-21, 20)

84
225

405-2 Ratio of basic salary and remuneration of women to men

Human Capital - Diversity, Equity, and Inclusion

BRSR (Principle 5 - Essential Indicator - 3)

84
268

Non-discrimination

GRI 406: Non-discrimination 2016

406-1 Incidents of discrimination and corrective actions taken

Social and Relationship Capital - Upholding Human Rights

BRSR (Principle 5 - Essential Indicator - 6)

121
269

Child Labor

GRI 408: Child Labour

408-1 Operations and suppliers at

significant risk for incidents of child labor

BRSR (Principle 5 - Essential Indicator - 10, Leadership Indicator - 4)

270, 271

Forced or Compulsory Labor

GRI 409: Forced or Compulsory Labour

409-1 Operations and suppliers at

significant risk for incidents of forced or compulsory labor

Social and Relationship Capital - Upholding Human Rights

BRSR (Principle 5 - Essential Indicator - 10, Leadership Indicator - 4)

121
270, 271

Security Practices

GRI 410: Security Practices 2016

410-1 Security personnel trained in human rights policies or procedures

Human Capital - Skill Development and Training

86

Local communities

GRI 413: Local Communities 2016

413-1 Operations with local community engagement, impact assessments, and development programs

Social and Relationship Capital - Forging Connections, Catalyzing Change: A Commitment to Social Responsibility

116

413-2 Operations with significant actual and potential negative impacts on local communities

Social and Relationship Capital - Forging Connections, Catalyzing Change: A Commitment to Social Responsibility

116

Supplier social assessment

GRI 414: Supplier Social Assessment 2016

414-1 New suppliers that were screened using social criteria

Social and Relationship Capital - Sustainable Procurement

119

414-2 Negative social impacts in the supply chain and actions taken

BRSR (Principle 3 - Leadership Indicator - 5, 6)

261

Customer health and safety

GRI 416: Customer Health and Safety 2016

416-1 Assessment of the health and safety impacts of product and service categories

Social and Relationship Capital - Enhancing Customer Experience

BRSR (Principle 9 - Leadership Indicator - 2)

122
297

416-2 Incidents of non-compliance concerning the health and safety impacts of products and services

Social and Relationship Capital - Enhancing Customer Experience

BRSR (Principle 3 - Essential Indicator - 6)

122
255

Marketing and labeling

GRI 417: Marketing and Labeling 2016

417-1 Requirements for product and service information and labeling

Social and Relationship Capital - Enhancing Customer Experience

BRSR (Principle 9 - Essential Indicator - 2)

122
295

417-2 Incidents of non-compliance concerning product and service information and labeling

Social and Relationship Capital - Enhancing Customer Experience

BRSR (Principle 9 - Essential Indicator - 3)

122
296

417-3 Incidents of non-compliance concerning marketing communications

BRSR (Principle 9 - Essential Indicator - 3 and 6)

296

Customer privacy

GRI 418: Customer Privacy 2016

418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

Social and Relationship Capital - Enhancing Customer Experience

BRSR (Principle 9 - Essential Indicator - 3 and 7)

122
296

GRI Content Index