Materiality assessment
We review our material issues every three years. We engaged with an external consulting agency to help us in conducting double materiality assessment in the year 2024-25 to gain holistic and deeper insights into our material issues. In double materiality dual lens not only highlights our external impact on the environment, society, and economy, but also illuminates the financial and operational risks that ESG factors present to our business. The result is a carefully prioritised map of material topics that guides our strategy, aligns with stakeholder expectations, and reinforces our commitment to sustainable growth. Through this process, we continuously refine our focus and actions, ensuring that every step we take is grounded in what matters most.
GRI 2
GeneralDisclosures
GRI 201
EconomicPerformance
GRI 302
Energy
GRI 305
Emissions
GRI 404
Training and Education
GRI 405
Diversity and Equal Opportunity
GRI 413
Local Communities
ATGL faces both physical and transition climate risks. Extreme weather events, rising temperatures & infrastructure vulnerabilities can disrupt operations and impact service reliability. Additionally, transition risks such as carbon pricing, stricter environmental regulations, and shifting consumer preferences may affect long-term profitability. Regulatory non-compliance, outdated infrastructure, and supply chain disruptions could lead to financial instability, increased operational costs and reputational harm.
GRI 201
GRI 305
PRINCIPLE 2
PRINCIPLE 6
PRINCIPLE 8
Positive/Negative
Risk as well as opportunity
To address these challenges, ATGL is proactively investing in renewable energy alternatives, methane leak detection, to reduce emissions and enhance sustainability. Strengthening gas infrastructure against climate-related disruptions improves operational continuity, while innovations in clean energy and decarbonisation help align with India's clean energy goals and regulatory expectations.
It is important for the companies to comprehend the lifecycle impact of their products and services on environment and communities, from production to disposal. Non-renewable fuel sources have a substantial environmental footprint. Any accidental spills and leakages may cause adverse impact on environment as well as the nearby communities. Furthermore, demand fluctuation for end-products due to changing consumer preferences can cause revenue volatility and affect operational efficiency, creating financial uncertainty.
GRI 302
GRI 305
GRI 416
PRINCIPLE 2
PRINCIPLE 6
PRINCIPLE 8
Positive/Negative
Risk as well as opportunity
Corporate governance is essential for ATGL to ensure regulatory compliance, risk management, and stakeholder trust. Given the stringent environmental and financial regulations in India's energy sector, weak governance could lead to legal penalties, operational shutdowns, and reputational damage. Poor risk oversight may expose the Company to compliance failures, financial mismanagement, and stakeholder distrust. Additionally, governance gaps could make ATGL vulnerable to crisis events such as gas supply disruptions, cyber threats, and extreme weather impacts. A lack of responsible supply chain management may also result in ethical sourcing issues, labour rights violations, and environmental risks.
GRI 2
GRI 405
PRINCIPLE 1
Positive/Negative
Risk as well as opportunity
To address these risks, ATGL maintains strong governance frameworks, Board oversight, and ESG integration to ensure legal adherence and operational stability. The Company enforces transparent governance policies to uphold ethical business conduct, financial integrity, and regulatory compliance. Board-level ESG oversight and sustainability reporting help proactively manage environmental risks related to carbon emissions and energy transition. Additionally, governance mechanisms support crisis preparedness, enhancing resilience against supply disruptions, cyber threats, and climate-related challenges.
ATGL's energy security is critical for business continuity, regulatory compliance, and customer satisfaction. Disruptions in gas supply, geopolitical risks, infrastructure failures, and global energy price volatility could lead to supply shortages, financial losses, and reputational damage. Climate-related risks further threaten gas supply chains and long-term energy stability.
GRI 302
PRINCIPLE 2
PRINCIPLE 8
PRINCIPLE 9
Positive
Risk as well as opportunity
ATGL mitigates these risks by strengthening infrastructure, diversifying energy sources, and investing in digital monitoring systems. Expanding CGD networks, integrating CBG and EV infrastructure, and aligning with government policies enhances resilience and accessibility while supporting India's clean energy transition.
ATGL relies on a skilled workforce for safe operations and energy innovation. Weak workforce policies, inadequate training, or lack of diversity initiatives can lead to higher attrition, safety incidents, regulatory penalties, and reputational damage. Failure to invest in employee well-being and upskilling may impact productivity, compliance, and long-term competitiveness.
GRI 404
PRINCIPLE 1
PRINCIPLE 3
PRINCIPLE 4
PRINCIPLE 5
PRINCIPLE 8
Positive/Negative
Risk as well as opportunity
ATGL ensures workplace safety, fair labour practices, and employee well-being through strong ESG-aligned policies, training programmes, and engagement strategies. Investing in digitalisation and clean energy upskilling enhances workforce readiness, operational efficiency, and stakeholder trust.
ATGL's operations impact local communities, making strong community relations essential. Poor engagement, lack of grievance redressal, or environmental concerns can lead to local resistance, protests, legal disputes, project delays, and reputational damage. Social unrest due to displacement concerns or inadequate consultation may attract regulatory scrutiny.
GRI 413
PRINCIPLE 4
PRINCIPLE 8
PRINCIPLE 9
Positive/Negative
Risk as well as opportunity
ATGL fosters public trust and social acceptance through proactive stakeholder engagement, grievance mechanisms, and CSR initiatives. Investments in education, health, and clean energy programmes strengthen community goodwill and long-term stakeholder trust while minimising conflicts.
Smart Classroom - Our CSR Initiative
