Ambuja Cement’s vision to become the most competitive and sustainable company in the industry has led the company to adopt True Value, the triple-bottom-line accounting method which encompasses the three pillars of sustainability – people, planet, and profit.




A qualitative measurement of the company’s interaction with the environment and society, True Value has helped it to make strategic business decisions. It has helped the company to identify a portfolio of cost-effective projects, reduce costs, increase earnings and most importantly, increase its True Value

Devised in association with KPMG in 2013, True Value methodology allows Ambuja Cement to know where it stands and where it needs to be in the future. It has helped the company zero-in on cost-effective projects that benefit local communities and the environment, and provide positive data about the value it creates. Assessing its True Value has helped consolidate the company’s position to respond to social and environmental changes.

Ambuja Cement believes its True Value approach can bring about a paradigm shift in the way Indian and global companies, especially in the cement sector, operate their businesses. The company hopes to standardise the True Value processes by working with the World Business Council for Sustainable Development and other platforms.

3 Steps for True Value

Step 1 - Assessment

Calculate social and environmental value, both positive and negative, created.

Step 2 - Analysis

Understand how the key elements of a company's social and environmental impact the company's future.

Step 3 - Strategic Response

Find the most cost-effective way to increase our True Value.