Shree Cement Ltd

Shree Cement discloses a basic governance structure to keep its climate-related public engagement in line with corporate goals, stating that "the ESG committee with director on board is responsible to review these engagement and ensure that necessary steps are taken to reach the Company's short term targets on climate change," while "our Chief Sustainability Officer (CSO) also engages with internal and external stakeholders in alignment to the company's overall climate change strategy." Oversight responsibility is further described at board level, as "SCL's Board has the overall responsibility of guiding and steering the climate change vision," and the minutes of the twice-yearly ESG Committee meetings are "recorded and presented to the board," which indicates a formal review loop. The company additionally makes "a public commitment ... to conduct [its] engagement activities in line with the goals of the Paris Agreement," and notes that it only "partner[s] with the organizations for engagement on climate related activities whom we understand would help us meet our climate change strategy," suggesting a rudimentary alignment screen for indirect engagement. However, the disclosures do not spell out concrete procedures for assessing or correcting the climate-policy positions of trade associations, nor do they describe any direct-lobbying sign-off, escalation, or auditing mechanisms, so the depth of monitoring remains unclear. Overall, the presence of named oversight bodies and a stated alignment process indicates moderate governance, but the lack of detailed monitoring, public reporting, or explicit coverage of trade-association lobbying leaves significant gaps in transparency and robustness.