Guidance on Alignment of the GRI G3.1 Guidelines, NVGs and BRRFocal Point India

About GRI’s publIcAtIonsGRI’s publications investigate issues around reporting, and suggest innovative ways to apply GRI’s Reporting Framework, including with other standards.

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About the Global Reporting Initiative

The Global Reporting Initiative (GRI) promotes the use of sustainability reporting as a way for organizations to become more sustainable and contribute to a sustainable global economy.

GRI’s mission is to make sustainability reporting standard practice. To enable all companies and organizations to report their economic, environmental, social and governance performance, GRI produces free Sustainability Reporting Guidelines.

GRI is an international, not-for-profit, network-based organization; its activity involves thousands of professionals and organizations from many sectors, constituencies and regions.

GRI was set up in the US in 1997 by CERES, with support from the United Nations Environment Programme (UNEP). Its Secretariat is located in Amsterdam, The Netherlands, and there are GRI ‘Focal Points’ – regional offices – in Australia, Brazil, China, India, South Africa, and the USA. GRI enjoys strategic partnerships with the Organisation for Economic Cooperation and Development (OECD), the UN Global Compact, UNEP, and the International Organization for Standardization (ISO).

GRI VIsIon A sustainable global economy where organizations manage their economic, environmental, social, and governance performance and impacts responsibly, and report transparently.

GRI MIssIon To make sustainability reporting standard practice by providing guidance and support to organizations.

To achieve its mission of making sustainability reporting standard practice, GRI is:

y Standardizing sustainability reporting and providing up-to-date reporting guidance

y Creating capacity through training and outreach

y Promoting a Report or Explain approach to sustainability reporting policy

y Supporting the development of integrated reporting

www.globalreporting.org Contact: info@globalreporting.org

About GRI Focal Point India

GRI Focal Point India was established in January 2010, and is hosted by the German International Corporation, India (GIZ) until December 2013. The Focal Point has an important strategic collaboration with the Indian Institute of Corporate Affairs (IICA), an independent think tank under the Ministry of Corporate Affairs, Government of India, through the IICA-GIZ CSR initiative. Focal Point India operates at the heart of the CSR and sustainability landscape in India.

contActDr. Aditi HaldarDirector- GRI Focal Point Indiahaldar@globalreporting.org

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dIsclAIMeRNeither the GRI Board of Directors, the Stichting Global Reporting Initiative or its project partners can assume responsibility for any consequences or damages resulting, directly or indirectly, from the use of GRI publications.

The findings and views expressed herein do not necessarily represent the views, decisions or the stated policy of GRI or project partners, nor does citing of trade names or commercial processes constitute endorsement.

contRIbutoRsBastian Buck, GRI Senior Manager–ReportingDr. Aditi Haldar, Director, GRI Focal Point IndiaAnna Nefedova, DeloitteNikki McKean-Wood, GRI Senior Manager–Network RelationsRubina Sen, Coordinator, GRI Focal Point IndiaFramework

All stakeholders who participated in public consultations, including in Mumbai, Delhi, and Kolkata

lAyoutDuncan McKeansparkwoodand21.com

coVeR photoManuel Menalen.wikipedia.org/wiki/File:Howrah_Bridge,_Kolkota.jpg

Sustainability reporting is rapidly becoming the norm for large companies in many parts of the world. Some 95% of the largest 250 companies globally now produce a sustainability report, and four out of five of these choose to use the GRI Guidelines.

Sustainability reporting is an important source of information for many stakeholders including civil society, investors, labour organisations, employees and the general public, and plays a key role in enhancing trust and promoting dialogue.

In parallel with the upward trend in voluntary reporting, in many countries the state is playing an increasingly important role in promoting a culture of transparency and accountability. There is a growing emphasis on the need to combine complementary voluntary and mandatory approaches to organisational disclosure, as many more governments, market regulators and stock exchanges initiate policies and regulation on sustainability reporting.

Through responsible and sustainable business conduct, companies can contribute to a more cohesive society and to sustainable growth. Governments, businesses and stakeholders directly benefit and the positive impact on social, environmental and human rights issues is evident. India has a long history of non-financial reporting,

with initiatives going back to the eighties when the government made it a requirement for companies to report information to the authorities on various aspects of their operations including environmental, labour and employment conditions, and health and safety.

In this context, the Companies Bill and its Rules of Implementation have the opportunity to add value to India’s roadmap towards inclusive growth and development. Despite the widespread recognition of the value of Corporate Social Responsibility, Indian businesses often struggle to effectively achieve their CSR goals due to complex socio-economic challenges. There is still much to be done to incorporate environmental and social costs and benefits into mainstream financial reporting in India, but the recent developments and initiatives represent a growing positive trend. The evolutionary course of sustainability reporting is now taking shape as more companies move from informal statements to formal reporting.

This pivotal initiative of making the linkage between the GRI Sustainability Reporting Guidelines, the National Voluntary Guidelines (NVGs) and the Business Responsibility Report (BRR) is in line with the requests of reporting entities that need to streamline their reporting work and look for alignment among the various reporting requirements and recommendations they strive to live up to.

Warm Regards,

Bhaskar ChatterjeeDirector General & CEO

Foreword

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Introduction

GRI Focal Point India has developed this publication to break new paths, increasing both the quality and quantity of sustainability reports in India. My vision is that through linking GRI’s Guidelines with India’s NVGs and BRR framework, we will unburden existing Indian reporters from the difficulties of using multiple frameworks, and encourage new Indian reporters to take the first steps in reporting, safe in the knowledge that they are using all available guidance.

The GRI Sustainability Reporting Framework is continuously evolving, and we will strive to keep this linkage document up-to-date, particularly given the exciting launch of the G4 Guidelines this year.

I would like to personally thank all of our contributors to this document, including the diverse array of stakeholders who gave insightful comments on the document development in Mumbai, Delhi and Kolkata, and online, over the course of the project.

I hope that you find this document interesting and instructive, as we progress together towards greater business responsibility and transparency.

Dr. Aditi HaldarDirector, GRI Focal Point India

Executive Summary

The sustainability of companies and their contributions to sustainable development are intrinsically linked. An effective sustainability reporting process can be vital for strengthening companies’ performance in both areas.

This publication informs organizations in India about the complementarities and linkages between Indian and global guidance for sustainability reporting. It shows the linkages between:

y The Business Responsibility Report (BRR) disclosure framework provided by the Securities Exchange Board of India (SEBI)

y The business responsibility Principles in India’s National Voluntary Guidelines (NVGs), released by the Ministry of Corporate Affairs (MCA), on which the SEBI BRR framework is based

y The GRI Sustainability Reporting Framework

The three instruments are complementary, and organizations can use and report against them in combination.

the publIcAtIon feAtuRes: y Brief summaries of the BRR disclosure

framework, the NVGs, and GRI’s Framework

y Background information on these instruments, their basic features and commonalities

y A table presenting technical mapping of the complementarities and the options for combined use and reporting

the publIcAtIon Is VAluAble foR: y Organizations that already report against GRI’s

Framework and that must comply with the NVGs and SEBI BRR framework, or want to develop their reporting to meet these requirements

y Organizations that want to start the sustainability reporting process and are looking for guidance [particularly top 100 companies listed on the National Stock Exchange (NSE) or Bombay Stock Exchange (BSE)]

y Other interested stakeholders that use information contained in Indian sustainability reports, such as regulatory bodies, advisory organizations, civil society organizations, mediating institutions and academics

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Sustainability reporting in India

The National Voluntary Guidelines (NVGs) on Social, Environmental and Economical Responsibilities of Business, launched by the Ministry of Corporate Affairs (MCA) in July 2011, strengthened the Indian corporate sector in its ambition to become a global leader in responsible business. The NVGs are a refinement of the Voluntary Guidelines on Corporate Social Responsibility released by MCA in December 2009, incorporating significant stakeholder feedback.

The NVGs provide nine broad-based Principles on responsible business behavior, each with recommended Core Elements. They have two basic aims: First, to help companies use their entrepreneurship to effectively contribute to the economic and social betterment of communities; and second, to make their operations sustainable in a manner that enables them to meet their current needs without compromising the needs of future generations.

year description2009 Release of Voluntary Guidelines on Corporate Social Responsibility by the Ministry of Corporate

Affairs (MCA) of the Government of India

2011 Launch of GRI’s G3.1 Guidelines - an update and completion of the third generation of the Guidelines

2011 Launch of India’s National Voluntary Guidelines (NVGs) based on a revision of the Voluntary Guidelines

2012 The Securities Exchange Board of India (SEBI) releases a circular which mandates inclusion of Business Responsibility Reports (BRR) as part of the Annual Reports of top 100 listed companies based on market capitalization of the NSE and BSE

2013 Release of Guidelines on Corporate Social Responsibility and Sustainability for Central Public Sector Enterprises

2013 Release of GRI’s G4 Guidelines

GuIdAnce on AlIGnMent of the GRI GuIdelInes, nVGs And bRR8

Recent MIlestones In IndIAn RepoRtInG

Sustainability reporting in India

pRIncIples of the nAtIonAl VoluntARy GuIdelInes Principle 5: Businesses should respect and promote human rights

Principle 6: Businesses should respect, protect and make efforts to restore the environment

Principle 7: Businesses when engaged in influencing public and regulatory policy should do so in a responsible manner

Principle 8: Businesses should support inclusive growth and Equitable Development

Principle 9: Businesses should engage with and provide value to their customers and consumers in a responsible manner

Core Elements – the purpose of the Core Elements is to actualize and implement the Principles. The Core Elements should provide a very clear basis for putting each Principle into practice.

In August 2012, the Securities and Exchange Board of India (SEBI) released a circular which mandated the inclusion of Business Responsibility Reports (BRR) in the Annual Reports of the top 100 companies by market capitalization listed on the Bombay and National Stock Exchanges. The SEBI BRR disclosure framework is based on the NVGs. The framework has five sections with specific disclosure items. Section A - disclose general organizational information. Section B seeks information on companies’ financial details. Other details are covered in Section C. In Section D, information is requested on whether companies publish a BRR or sustainability report, and on the frequency of their reporting. A hyperlink to any report is also requested. In the same section, companies are asked to disclose if they have Business Responsibility policies for the nine Principles of the NVGs, and to ‘explain’ why if they do not have such policies. In Section E, companies need to demonstrate their performance against each of the NVG Principles through reporting. An annex provides guidelines to stock exchanges on how to evaluate companies’ compliance with the framework (‘Principles to assess compliance with Environmental, Social and Governance norms’).

GuIdAnce on AlIGnMent of the GRI GuIdelInes, nVGs And bRR 9

For more information, visit:

http://www.mca.gov.in/Ministry/latestnews/National_Voluntary_Guidelines_2011_12jul2011.pdf

http://www.sebi.gov.in/cms/sebi_data/attachdocs/1344915990072.pdf

Principle 1: Businesses should conduct and govern themselves with Ethics, Transparency and Accountability

Principle 2: Businesses should provide goods and services that are safe and contribute to sustainability throughout the life cycle

Principle 3: Businesses should promote the well-being of employees

Principle 4: Businesses should respect the interests of, and be responsive towards all stakeholders, especially the disadvantaged, vulnerable and marginalised

Global Reporting: The GRI Sustainability Reporting Framework GRI’s Sustainability Reporting Framework has many elements that relate directly to the NVGs and therefore the SEBI BRR disclosure framework.

GRI’s Guidelines feature Reporting Principles and Standard Disclosures. The 10 Principles offer guidance on best practice for preparing a sustainability report, and are:

y Materiality

y Stakeholder Inclusiveness

y Sustainability Context

y Completeness

y Balance

y Comparability

y Accuracy

y Timeliness

y Clarity

y Reliability

The Disclosures include items that request information about an organization’s strategy and profile; Disclosures on Management Approach, which concern how an organization manages its sustainability performance and impacts; and Indicators, which are usually metrics for calculating specific sustainability-related data.

The Guidelines contents are organized into three Categories: Economic, Environmental and Social. The Social Category is broken down further by Labor, Human Rights, Society, and Product Responsibility sub-Categories.

GRI also provides sector guidance. By 2012, GRI had published 10 Sector Supplements – versions of its Guidelines that are tailored to address the sustainability issues of specific sectors.

GRI strives for its Framework to harmonize with other reporting tools worldwide. The Guidelines include broad references to other global initiatives. This makes it easier for organizations to understand how complementary guidance can be used together, helping them prepare reports swiftly.

Alignments and synergies between GRI’s Framework and other instruments include those with:

y The UN Global Compact Principles and Communication on Progress

y The OECD Guidelines for Multinational Enterprises

y ISO 26000 (the International Organization for Standardization)

y The Carbon Disclosure Project Questionnaire

For more information, visit:https://www.globalreporting.org/reporting/reporting-framework-overview/Pages/default.aspx

GuIdAnce on AlIGnMent of the GRI GuIdelInes, nVGs And bRR10

Background information: some basic features of the three instruments, and their commonalitiesApplIcAbIlIty Both the NVGs and GRI’s Framework are applicable to all organizations regardless of their size, sector and ownership structure.

The NVGs are tailored to the needs of Indian businesses; the GRI Framework is applicable to organizations wherever they are based or operate.

ApplIcAbIlIty of the sebI bRR fRAMewoRkIn March 2012, the requirement to include BR Reports as part of Annual Reports became mandatory for top 100 entities based on market capitalization listed on BSE and NSE. Other listed entities may voluntarily disclose BR Reports as part of their Annual Reports.

Listed entities which already submitted sustainability reports to overseas regulatory agencies and stakeholders, based on internationally accepted reporting frameworks, need not prepare a separate report to address the SEBI requirement. Instead, they may provide stakeholders with their existing report, together with details of the reporting framework they have used and mapping of their disclosures against the NVG-based principles featured in the SEBI requirement.

ApplIcAbIlIty of the nAtIonAl VoluntARy GuIdelInes The National Voluntary Guidelines are designed to be used by all businesses irrespective of size, sector or location. It is expected that all businesses in India, including multinationals that operate in the country, will consciously work towards following the NVGs. The NVGs also provide a framework for responsible business action for Indian multinationals planning to invest or already operating in other parts of the world. The NVGs are also applicable across the value chain, and businesses are encouraged to move beyond their recommended minimum provisions.

Businesses are therefore encouraged to ensure that not only do they follow the NVGs for areas within their immediate control or sphere of influence, but should encourage and support their vendors, distributors, partners and other collaborators across their value chains to follow the NVGs.

It is also emphasized that if a business endeavours to function responsibly, it should adopt all nine NVG Principles in their entirety, rather than selectively.

ApplIcAbIlIty of the GRI fRAMewoRk Users of GRI’s Framework are encouraged to view sustainability reporting as a living process, which does not begin or end with a printed or online publication. Reporting should fit into a broader process for setting organizational strategy, implementing action plans, and assessing outcomes.

All organizations – private, public, or non-profit – are encouraged to report against GRI’s Guidelines, whether they are beginner or experienced reporters, and regardless of their size, sector, or location. Reporting can take various forms, including web or print, standalone, or combined with annual or financial reports.

GuIdAnce on AlIGnMent of the GRI GuIdelInes, nVGs And bRR 11

The Reporting Process

RepoRtInG AppRoAch The SEBI BRR framework is based on the ‘Apply or Explain’ principle, which is also the fundamental basis of the NVGs. Section D of the SEBI BRR framework seeks an explanation if information is not reported.

Users of GRI’s Framework may determine the content of their report and their level of disclosure. However, GRI does support the ‘Report or Explain’ approach to sustainability reporting policy, based on the principle that companies should report their performance and impacts or explain why if they do not. (For more information, visit www.globalreporting.org/network/report-or-explain/Pages/default.aspx)

deteRMInInG whIch topIcs to RepoRtIn Section D (Governance related to the BRR), information is sought on whether the company publishes a BR or sustainability report. Companies are asked to disclose if they have BR policies against the nine Principles of the NVGs, and to ‘explain’ why if they do not.

The NVGs feature a section on Management System and Processes for responsible business, and indicators that companies can adopt. The processes focus on changes in the leadership and leadership structure of the company, the integration of the NVG Principles and Core Elements into its business purpose, and the continuous engagement of stakeholders.

The NVGs stress that a report should be based on the mission, vision and values of the business – that is, that the report should cover the topics that are most critical and core to the business and its stakeholders.

The first step in the reporting process recommended by GRI is to determine the report content, in consultation with stakeholders. All organizations should describe the scope of their reporting, and are encouraged to indicate plans for expanding that scope over time.

The G3.1 Guidelines feature the Materiality Principle: ‘The information in a report should reflect the organization’s significant economic, environmental and social impacts, or information that would substantively influence the assessments and decisions of stakeholders’. GRI provides extensive guidance on using the Materiality Principle in the Technical Protocol - Applying the Report Content Principles.

In addition, the GRI G3.1 Guidelines offer tips on stakeholders’ involvement in the reporting process, under the Principle of Stakeholder Inclusiveness.

The determination of report content should be made by considering both the organization’s purpose and experience, and the reasonable expectations and interests of its stakeholders. GRI’s recommended three steps for defining report content are Identification, Prioritization and Validation.

Identification aims to create a shortlist of relevant topics that should be assessed for inclusion in the report.

Prioritization involves examining all identified topics that could be included, assessing which are material, and deciding the level of coverage and detail they will be afforded; the relative reporting priority.

Validation requires all identified material Aspects – a GRI term for sustainability topics – to be assessed using the Reporting Principle of Completeness prior to gathering the information to be reported. This ensures that Aspects are checked against the dimensions of Scope, Boundary and Time. If necessary, adjustments should be made to the selection and coverage of the material Aspects.

GuIdAnce on AlIGnMent of the GRI GuIdelInes, nVGs And bRR12

The Reporting Process

ensuRInG the QuAlIty of InfoRMAtIonGRI’s Reporting Principles of Clarity, Accuracy, Balance, Timeliness, Comparability and Reliability offer guidance for ensuring the quality of reported information.

The report should present information that is timely and accurate, in a way that is understandable, accessible, and usable by the organization’s entire range of stakeholders.

stAkeholdeRsAs part of their implementation guidance, the NVGs emphasize “Building strong relationships and engaging with stakeholders on a consistent and continuous basis”. Principle 4 encourages attention being placed on internal and external stakeholders, with focus on marginalized stakeholders.

In Section D of the SEBI BRR framework, companies are asked to disclose if they have a BR policy formulated through stakeholder consultation, and if the policy has been formally communicated to all relevant internal and external stakeholders. It further asks companies if they address stakeholder grievances following their policies.

The GRI G3.1 Guidelines feature the Principle of Stakeholder Inclusiveness: “The reporting organization should identify its stakeholders and explain in the report how it has responded to their reasonable expectations and interests”.

REVIEW

Report

Stakeholder Inclusiveness

SustainabilityContext

Materiality

Topics, Categories, Aspects, Disclosures on Management Approach and Performance Indicators

Completeness

IDENTIFICATION PRIORITIZATION VALIDATION

GuIdAnce on AlIGnMent of the GRI GuIdelInes, nVGs And bRR 13

The rest of this document presents a comparison table of the complementarities, and possibilities for combined reporting, between GRI’s G3.1 Guidelines, the NVGs, and BRR.

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otal

num

ber o

f loc

atio

ns

whe

re b

usin

ess

activ

ity is

un

dert

aken

by

the

Com

pany

i.

Num

ber o

f Int

erna

tiona

l Lo

catio

ns (P

rovi

de d

etai

ls o

f m

ajor

5)

ii. N

umbe

r of N

atio

nal

Loca

tions

"

LA

-1Ba

sic

deta

ils o

f the

bus

ines

s –

Nam

e; n

atur

e of

ow

ners

hip;

de

tails

of t

he p

eopl

e in

top

man

agem

ent;

loca

tion

of

its o

pera

tions

- na

tiona

l and

in

tern

atio

nal;

prod

ucts

and

se

rvic

es o

ffere

d; m

arke

ts

serv

ed;

M

2.6

Nat

ure

of o

wne

rshi

p an

d le

gal f

orm

.Se

ctio

n C:

Oth

er

Det

ails

1D

oes

the

Com

pany

hav

e an

y Su

bsid

iary

Com

pany

/ Co

mpa

nies

?

MA

-1Ba

sic

deta

ils o

f the

bus

ines

s –

Nam

e; n

atur

e of

ow

ners

hip;

de

tails

of t

he p

eopl

e in

top

man

agem

ent;

loca

tion

of

its o

pera

tions

- na

tiona

l and

in

tern

atio

nal;

prod

ucts

and

se

rvic

es o

ffere

d; m

arke

ts

serv

ed;

M

2.7

Mar

kets

ser

ved

(incl

udin

g ge

ogra

phic

bre

akdo

wn,

se

ctor

s se

rved

, and

type

s of

cu

stom

ers/

bene

ficia

ries)

.

Sect

ion

A: G

ener

al

Info

rmat

ion

abou

t th

e Co

mpa

ny

7Se

ctor

(s) t

hat t

he C

ompa

ny

is e

ngag

ed in

(ind

ustr

ial

activ

ity c

ode-

wis

e)

MA

-1Ba

sic

deta

ils o

f the

bus

ines

s –

Nam

e; n

atur

e of

ow

ners

hip;

de

tails

of t

he p

eopl

e in

top

man

agem

ent;

loca

tion

of

its o

pera

tions

- na

tiona

l and

in

tern

atio

nal;

prod

ucts

and

se

rvic

es o

ffere

d; m

arke

ts

serv

ed;

M

Sect

ion

A: G

ener

al

Info

rmat

ion

abou

t th

e Co

mpa

ny

10M

arke

ts s

erve

d by

the

Com

pany

– L

ocal

/Sta

te/

Nat

iona

l/Int

erna

tiona

l

M

2.8

Scal

e of

the

repo

rtin

g or

gani

zatio

n.A

-1Ec

onom

ic a

nd F

inan

cial

D

ata

– Sa

les;

Net

Pro

fit; T

ax

Paid

; Tot

al A

sset

s; M

arke

t Ca

pita

lizat

ion

(for l

iste

d co

mpa

nies

); nu

mbe

r of

empl

oyee

s;

M

G3.

1bR

R (s

ebI)

nVG

IteM

tItl

ese

ctI

on

#tI

tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

tItl

eM

Atch

/ lI

nk

to

G3.

1

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

17

2.9

Sign

ifica

nt c

hang

es d

urin

g th

e re

port

ing

perio

d re

gard

ing

size

, str

uctu

re, o

r ow

ners

hip.

2.10

Awar

ds re

ceiv

ed in

the

repo

rtin

g pe

riod.

3.1

Repo

rtin

g pe

riod

(e.g

., fis

cal/c

alen

dar y

ear)

for

info

rmat

ion

prov

ided

.

Sect

ion

A: G

ener

al

Info

rmat

ion

abou

t th

e Co

mpa

ny

6Fi

nanc

ial Y

ear R

epor

ted

MA

-1Re

port

ing

Perio

d/Cy

cle

M

3.2

Dat

e of

mos

t rec

ent p

revi

ous

repo

rt (i

f any

).

3.3

Repo

rtin

g cy

cle

(ann

ual,

bien

nial

, etc

.)Se

ctio

n D

: BR

Info

rmat

ion

3"G

over

nanc

e re

late

d to

BR

● In

dica

te th

e fr

eque

ncy

with

whi

ch th

e Bo

ard

of

Dire

ctor

s, C

omm

ittee

of

the

Boar

d or

CEO

to a

sses

s th

e BR

per

form

ance

of t

he

Com

pany

. With

in 3

mon

ths,

3-

6 m

onth

s, A

nnua

lly, M

ore

than

1 y

ear

● D

oes

the

Com

pany

pub

lish

a BR

or a

Sus

tain

abili

ty

Repo

rt?

Wha

t is

the

hype

rlink

fo

r vie

win

g th

is re

port

? H

ow

freq

uent

ly it

is p

ublis

hed?

"

MA

-1Re

port

ing

Perio

d/Cy

cle

M

3.4

Cont

act p

oint

for q

uest

ions

re

gard

ing

the

repo

rt o

r its

co

nten

ts.

Sect

ion

A: G

ener

al

Info

rmat

ion

abou

t th

e Co

mpa

ny

5E-

mai

l id

M

3.5

Proc

ess

for d

efini

ng re

port

co

nten

t.A

-1W

heth

er th

e re

port

s b

ased

on

this

fram

ewor

k or

any

ot

her f

ram

ewor

k

L

3.6

Boun

dary

of t

he re

port

(e

.g.,

coun

trie

s, d

ivis

ions

, su

bsid

iarie

s, le

ased

faci

litie

s,

join

t ven

ture

s, s

uppl

iers

). Se

e G

RI B

ound

ary

Prot

ocol

for

furt

her g

uida

nce.

Sect

ion

C: O

ther

D

etai

ls2

Do

the

Subs

idia

ry C

ompa

ny/

Com

pani

es p

artic

ipat

e in

th

e BR

Initi

ativ

es o

f the

pa

rent

com

pany

? If

yes,

then

in

dica

te th

e nu

mbe

r of s

uch

subs

idia

ry c

ompa

ny(s

)

L

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

18

Sect

ion

C: O

ther

D

etai

ls3

Do

any

othe

r ent

ity/e

ntiti

es

(e.g

. sup

plie

rs, d

istr

ibut

ors

etc.

) tha

t the

Com

pany

doe

s bu

sine

ss w

ith, p

artic

ipat

e in

the

BR in

itiat

ives

of t

he

Com

pany

? If

yes,

then

in

dica

te th

e pe

rcen

tage

of

such

ent

ity/e

ntiti

es?

[Les

s th

an 3

0%, 3

0-60

%, M

ore

than

60%

]

3.7

Stat

e an

y sp

ecifi

c lim

itatio

ns

on th

e sc

ope

or b

ound

ary

of

the

repo

rt (s

ee c

ompl

eten

ess

prin

cipl

e fo

r exp

lana

tion

of

scop

e).

3.8

Basi

s fo

r rep

ortin

g on

join

t ve

ntur

es, s

ubsi

diar

ies,

le

ased

faci

litie

s, o

utso

urce

d op

erat

ions

, and

oth

er e

ntiti

es

that

can

sig

nific

antly

affe

ct

com

para

bilit

y fr

om p

erio

d to

per

iod

and/

or b

etw

een

orga

niza

tions

.

3.9

Dat

a m

easu

rem

ent

tech

niqu

es a

nd th

e ba

ses

of c

alcu

latio

ns, i

nclu

ding

as

sum

ptio

ns a

nd te

chni

ques

un

derly

ing

estim

atio

ns

appl

ied

to th

e co

mpi

latio

n of

the

Indi

cato

rs a

nd o

ther

in

form

atio

n in

the

repo

rt.

Expl

ain

any

deci

sion

s no

t to

app

ly, o

r to

subs

tant

ially

di

verg

e fr

om, t

he G

RI

Indi

cato

r Pro

toco

ls.

G3.

1bR

R (s

ebI)

nVG

IteM

tItl

ese

ctI

on

#tI

tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

tItl

eM

Atch

/ lI

nk

to

G3.

1

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

19

3.10

Expl

anat

ion

of th

e eff

ect

of a

ny re

-sta

tem

ents

of

info

rmat

ion

prov

ided

in

earli

er re

port

s, a

nd th

e re

ason

s fo

r suc

h re

-st

atem

ent (

e.g.

,mer

gers

/ac

quis

ition

s, c

hang

e of

ba

se y

ears

/per

iods

, nat

ure

of b

usin

ess,

mea

sure

men

t m

etho

ds).

3.11

Sign

ifica

nt c

hang

es fr

om

prev

ious

repo

rtin

g pe

riods

in

the

scop

e, b

ound

ary,

or

mea

sure

men

t met

hods

ap

plie

d in

the

repo

rt.

3.12

Tabl

e id

entif

ying

the

loca

tion

of th

e St

anda

rd D

iscl

osur

es

in th

e re

port

.

3.13

Polic

y an

d cu

rren

t pra

ctic

e w

ith re

gard

to s

eeki

ng

exte

rnal

ass

uran

ce fo

r the

re

port

.

Sect

ion

D: B

R In

form

atio

n2.

10H

as th

e co

mpa

ny c

arrie

d ou

t ind

epen

dent

aud

it/ev

alua

tion

of th

e w

orki

ng o

f th

is p

olic

y by

an

inte

rnal

or

exte

rnal

age

ncy

M

4.1

Gov

erna

nce

stru

ctur

e of

th

e or

gani

zatio

n, in

clud

ing

com

mitt

ees

unde

r the

hi

ghes

t gov

erna

nce

body

re

spon

sibl

e fo

r spe

cific

task

s,

such

as

sett

ing

stra

tegy

or

orga

niza

tiona

l ove

rsig

ht.

Sect

ion

D: B

R In

form

atio

n1

"Det

ails

of D

irect

or/D

irect

ors

resp

onsi

ble

for B

R a)

Det

ails

of t

he D

irect

or/

Dire

ctor

resp

onsi

ble

for

impl

emen

tatio

n of

the

BR

polic

y/po

licie

s ●

DIN

Num

ber

● N

ame

● D

esig

natio

n b)

Det

ails

of t

he B

R he

ad

1. D

IN N

umbe

r (if

appl

icab

le)

2.N

ame

3.D

esig

natio

n 4.

Tele

phon

e nu

mbe

r 5.

e-m

ail i

d"

L"P

rinci

ple

1:

Busi

ness

es s

houl

d co

nduc

t and

gov

ern

them

selv

es

with

Eth

ics,

Tr

ansp

aren

cy a

nd

Acc

ount

abili

ty"

B-1,

P-

1"G

over

nanc

e st

ruct

ure

of

the

busi

ness

, inc

ludi

ng

com

mitt

ees

unde

r the

Bo

ard

resp

onsi

ble

for

orga

niza

tiona

l ove

rsig

ht.

In c

ase

no c

omm

ittee

is

cons

titut

ed, t

hen

the

deta

ils

of th

e in

divi

dual

resp

onsi

ble

for t

he o

vers

ight

. M

anda

te a

nd c

ompo

sitio

n (in

clud

ing

num

ber o

f in

depe

nden

t mem

bers

and

/or

non

-exe

cutiv

e m

embe

rs)

of s

uch

com

mitt

ee w

ith th

e nu

mbe

r of o

vers

ight

revi

ew

mee

tings

hel

d."

M

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

20

Sect

ion

D: B

R In

form

atio

n3

"Gov

erna

nce

rela

ted

to B

R ●

Indi

cate

the

freq

uenc

y w

ith w

hich

the

Boar

d of

D

irect

ors,

Com

mitt

ee o

f th

e Bo

ard

or C

EO to

ass

ess

the

BR p

erfo

rman

ce o

f the

Co

mpa

ny. W

ithin

3 m

onth

s,

3-6

mon

ths,

Ann

ually

, Mor

e th

an 1

yea

r ●

Doe

s th

e Co

mpa

ny p

ublis

h a

BR o

r a S

usta

inab

ility

Re

port

? W

hat i

s th

e hy

perli

nk

for v

iew

ing

this

repo

rt?

How

fr

eque

ntly

it is

pub

lishe

d?"

4.2

Indi

cate

whe

ther

the

Chai

r of

the

high

est g

over

nanc

e bo

dy

is a

lso

an e

xecu

tive

office

r.

"Prin

cipl

e 1:

Bu

sine

sses

sho

uld

cond

uct a

nd g

over

n th

emse

lves

w

ith E

thic

s,

Tran

spar

ency

and

A

ccou

ntab

ility

"

B-1,

P-

1St

ate

whe

ther

the

pers

on/

com

mitt

ee h

ead

resp

onsi

ble

for o

vers

ight

revi

ew is

in

depe

nden

t fro

m th

e ex

ecut

ive

auth

ority

or n

ot. I

f ye

s, h

ow.

M

4.3

For o

rgan

izat

ions

that

hav

e a

unita

ry b

oard

str

uctu

re,

stat

e th

e nu

mbe

r and

gen

der

of m

embe

rs o

f the

hig

hest

go

vern

ance

bod

y th

at a

re

inde

pend

ent a

nd/o

r non

-ex

ecut

ive

mem

bers

.

"Prin

cipl

e 1:

Bu

sine

sses

sho

uld

cond

uct a

nd g

over

n th

emse

lves

w

ith E

thic

s,

Tran

spar

ency

and

A

ccou

ntab

ility

"

B-1,

P-

1M

anda

te a

nd c

ompo

sitio

n (in

clud

ing

num

ber o

f in

depe

nden

t mem

bers

and

/or

non

-exe

cutiv

e m

embe

rs)

of s

uch

com

mitt

ee w

ith th

e nu

mbe

r of o

vers

ight

revi

ew

mee

tings

hel

d.

M

4.4

Mec

hani

sms

for s

hare

hold

ers

and

empl

oyee

s to

pro

vide

re

com

men

datio

ns o

r di

rect

ion

to th

e hi

ghes

t go

vern

ance

bod

y.

"Prin

cipl

e 1:

Bu

sine

sses

sho

uld

cond

uct a

nd g

over

n th

emse

lves

w

ith E

thic

s,

Tran

spar

ency

and

A

ccou

ntab

ility

"

B-1,

P-

1M

echa

nism

s fo

r sha

reho

lder

s an

d em

ploy

ees

to p

rovi

de

reco

mm

enda

tions

or

dire

ctio

n to

the

Boar

d/ C

hief

Ex

ecut

ive.

M

G3.

1bR

R (s

ebI)

nVG

IteM

tItl

ese

ctI

on

#tI

tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

tItl

eM

Atch

/ lI

nk

to

G3.

1

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

21

4.5

Link

age

betw

een

com

pens

atio

n fo

r mem

bers

of

the

high

est g

over

nanc

e bo

dy, s

enio

r man

ager

s,

and

exec

utiv

es (i

nclu

ding

de

part

ure

arra

ngem

ents

), an

d th

e or

gani

zatio

n's

perf

orm

ance

(inc

ludi

ng

soci

al a

nd e

nviro

nmen

tal

perf

orm

ance

).

4.6

Proc

esse

s in

pla

ce fo

r the

hi

ghes

t gov

erna

nce

body

to

ensu

re c

onfli

cts

of in

tere

st

are

avoi

ded.

"Prin

cipl

e 1:

Bu

sine

sses

sho

uld

cond

uct a

nd g

over

n th

emse

lves

w

ith E

thic

s,

Tran

spar

ency

and

A

ccou

ntab

ility

"

B-1,

P-

1Pr

oces

ses

in p

lace

for t

he

Boar

d/ C

hief

Exe

cutiv

e to

en

sure

con

flict

s of

inte

rest

ar

e av

oide

d.

M

4.7

Proc

ess

for d

eter

min

ing

the

com

posi

tion,

qua

lifica

tions

, an

d ex

pert

ise

of th

e m

embe

rs o

f the

hig

hest

go

vern

ance

bod

y an

d its

co

mm

ittee

s, in

clud

ing

any

cons

ider

atio

n of

gen

der a

nd

othe

r ind

icat

ors

of d

iver

sity

.

4.8

Inte

rnal

ly d

evel

oped

st

atem

ents

of m

issi

on o

r va

lues

, cod

es o

f con

duct

, an

d pr

inci

ples

rele

vant

to

econ

omic

, env

ironm

enta

l, an

d so

cial

per

form

ance

an

d th

e st

atus

of t

heir

impl

emen

tatio

n.

"Prin

cipl

e 1:

Bu

sine

sses

sho

uld

cond

uct a

nd g

over

n th

emse

lves

w

ith E

thic

s,

Tran

spar

ency

and

A

ccou

ntab

ility

"

B-1,

P-

1In

tern

ally

dev

elop

ed

stat

emen

t on

Ethi

cs, C

odes

of

Con

duct

and

det

ails

of t

he

proc

ess

follo

wed

to e

nsur

e th

at th

e sa

me

are

follo

wed

M

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

22

4.9

Proc

edur

es o

f the

hi

ghes

t gov

erna

nce

body

for o

vers

eein

g th

e or

gani

zatio

n's

iden

tifica

tion

and

man

agem

ent o

f ec

onom

ic, e

nviro

nmen

tal,

and

soci

al p

erfo

rman

ce,

incl

udin

g re

leva

nt ri

sks

and

oppo

rtun

ities

, and

ad

here

nce

or c

ompl

ianc

e w

ith in

tern

atio

nally

agr

eed

stan

dard

s, c

odes

of c

ondu

ct,

and

prin

cipl

es.

Sect

ion

D: B

R In

form

atio

n2.

4"F

or a

ll ni

ne P

rinci

ples

: Has

th

e po

licy

bein

g ap

prov

ed b

y th

e Bo

ard?

Is

yes

, has

it b

een

sign

ed b

y M

D/o

wne

r/CE

O/a

ppro

pria

te

Boar

d D

irect

or?"

L"P

rinci

ple

1:

Busi

ness

es s

houl

d co

nduc

t and

gov

ern

them

selv

es

with

Eth

ics,

Tr

ansp

aren

cy a

nd

Acc

ount

abili

ty"

B-1,

P-

1Fr

eque

ncy

with

whi

ch th

e Bo

ard/

Chi

ef E

xecu

tive

asse

ss

BR p

erfo

rman

ce.

M

Sect

ion

D: B

R In

form

atio

n2.

5Fo

r all

nine

Prin

cipl

es:

Doe

s th

e co

mpa

ny h

ave

a sp

ecifi

ed c

omm

ittee

of t

he

Boar

d/ D

irect

or/O

ffici

al to

ov

erse

e th

e im

plem

enta

tion

of th

e po

licy?

Sect

ion

D: B

R In

form

atio

n3

"Gov

erna

nce

rela

ted

to B

R ●

Indi

cate

the

freq

uenc

y w

ith w

hich

the

Boar

d of

D

irect

ors,

Com

mitt

ee o

f th

e Bo

ard

or C

EO to

ass

ess

the

BR p

erfo

rman

ce o

f the

Co

mpa

ny. W

ithin

3 m

onth

s,

3-6

mon

ths,

Ann

ually

, Mor

e th

an 1

yea

r ●

Doe

s th

e Co

mpa

ny p

ublis

h a

BR o

r a S

usta

inab

ility

Re

port

? W

hat i

s th

e hy

perli

nk

for v

iew

ing

this

repo

rt?

How

fr

eque

ntly

it is

pub

lishe

d?"

G3.

1bR

R (s

ebI)

nVG

IteM

tItl

ese

ctI

on

#tI

tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

tItl

eM

Atch

/ lI

nk

to

G3.

1

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IdA

nce

on

AlI

Gn

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t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

23

4.10

Proc

esse

s fo

r eva

luat

ing

the

high

est g

over

nanc

e bo

dy's

own

perf

orm

ance

, pa

rtic

ular

ly w

ith re

spec

t to

econ

omic

, env

ironm

enta

l, an

d so

cial

per

form

ance

.

4.11

Expl

anat

ion

of w

heth

er

and

how

the

prec

autio

nary

ap

proa

ch o

r prin

cipl

e is

add

ress

ed b

y th

e or

gani

zatio

n.

4.12

Exte

rnal

ly d

evel

oped

ec

onom

ic, e

nviro

nmen

tal,

and

soci

al c

hart

ers,

pr

inci

ples

, or o

ther

initi

ativ

es

to w

hich

the

orga

niza

tion

subs

crib

es o

r end

orse

s.

4.13

Mem

bers

hips

in a

ssoc

iatio

ns

(suc

h as

indu

stry

as

soci

atio

ns) a

nd/o

r nat

iona

l/in

tern

atio

nal a

dvoc

acy

orga

niza

tions

in w

hich

the

orga

niza

tion:

* H

as p

ositi

ons

in g

over

nanc

e bo

dies

; *

Part

icip

ates

in p

roje

cts

or

com

mitt

ees;

* Pr

ovid

es

subs

tant

ive

fund

ing

beyo

nd

rout

ine

mem

bers

hip

dues

; or

* V

iew

s m

embe

rshi

p as

st

rate

gic.

Sect

ion

E: P

rinci

ple

7-

Polic

y A

dvoc

acy

1Is

you

r com

pany

a m

embe

r of

any

trad

e an

d ch

ambe

r or

ass

ocia

tion?

If Y

es, N

ame

only

thos

e m

ajor

one

s th

at

your

bus

ines

s de

als

with

:

M

4.14

List

of s

take

hold

er g

roup

s en

gage

d by

the

orga

niza

tion.

Se

ctio

n D

: BR

Info

rmat

ion

2.P4

Prin

cipl

e 4:

Bus

ines

ses

shou

ld re

spec

t the

inte

rest

s of

, and

be

resp

onsi

ve

tow

ards

all

stak

ehol

ders

, es

peci

ally

thos

e w

ho a

re

disa

dvan

tage

d, v

ulne

rabl

e an

d m

argi

naliz

ed

LPr

inci

ple

4:

Busi

ness

es s

houl

d re

spec

t the

in

tere

sts

of, a

nd b

e re

spon

sive

tow

ards

al

l sta

keho

lder

s,

espe

cial

ly th

ose

who

ar

e di

sadv

anta

ged,

vu

lner

able

and

m

argi

nalis

ed.

B-1,

P-

4St

atem

ent o

n th

e pr

oces

s of

id

entifi

catio

n of

sta

keho

lder

s an

d en

gagi

ng w

ith th

em

M

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

24

4.15

Basi

s fo

r ide

ntifi

catio

n an

d se

lect

ion

of s

take

hold

ers

with

who

m to

eng

age.

Sect

ion

E: P

rinci

ple

4- S

take

hold

er

Enga

gem

ent

1H

as th

e co

mpa

ny m

appe

d its

inte

rnal

and

ext

erna

l st

akeh

olde

rs?

Yes/

No

LPr

inci

ple

4:

Busi

ness

es s

houl

d re

spec

t the

in

tere

sts

of, a

nd b

e re

spon

sive

tow

ards

al

l sta

keho

lder

s,

espe

cial

ly th

ose

who

ar

e di

sadv

anta

ged,

vu

lner

able

and

m

argi

nalis

ed.

B-1,

P-

4St

atem

ent o

n th

e pr

oces

s of

id

entifi

catio

n of

sta

keho

lder

s an

d en

gagi

ng w

ith th

em

M

Sect

ion

E: P

rinci

ple

4- S

take

hold

er

Enga

gem

ent

2O

ut o

f the

abo

ve, h

as th

e co

mpa

ny id

entifi

ed th

e di

sadv

anta

ged,

vul

nera

ble

&

mar

gina

lized

sta

keho

lder

s.

4.16

App

roac

hes

to s

take

hold

er

enga

gem

ent,

incl

udin

g fr

eque

ncy

of e

ngag

emen

t by

type

and

by

stak

ehol

der

grou

p.

Sect

ion

D: B

R In

form

atio

n2.

P4Pr

inci

ple

4: B

usin

esse

s sh

ould

resp

ect t

he in

tere

sts

of, a

nd b

e re

spon

sive

to

war

ds a

ll st

akeh

olde

rs,

espe

cial

ly th

ose

who

are

di

sadv

anta

ged,

vul

nera

ble

and

mar

gina

lized

LPr

inci

ple

4:

Busi

ness

es s

houl

d re

spec

t the

in

tere

sts

of, a

nd b

e re

spon

sive

tow

ards

al

l sta

keho

lder

s,

espe

cial

ly th

ose

who

ar

e di

sadv

anta

ged,

vu

lner

able

and

m

argi

nalis

ed.

B-1,

P-

4St

atem

ent o

n th

e pr

oces

s of

id

entifi

catio

n of

sta

keho

lder

s an

d en

gagi

ng w

ith th

em

M

Sect

ion

D: B

R In

form

atio

n2.

2H

as th

e po

licy

bein

g fo

rmul

ated

in c

onsu

ltatio

n w

ith th

e re

leva

nt

stak

ehol

ders

?

Sect

ion

D: B

R In

form

atio

n2.

7H

as th

e po

licy

been

form

ally

co

mm

unic

ated

to a

ll re

leva

nt

inte

rnal

and

ext

erna

l st

akeh

olde

rs?

G3.

1bR

R (s

ebI)

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IteM

tItl

ese

ctI

on

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tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

tItl

eM

Atch

/ lI

nk

to

G3.

1

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

25

Sect

ion

E: P

rinci

ple

4- S

take

hold

er

Enga

gem

ent

2O

ut o

f the

abo

ve, h

as th

e co

mpa

ny id

entifi

ed th

e di

sadv

anta

ged,

vul

nera

ble

&

mar

gina

lized

sta

keho

lder

s.

4.17

Key

topi

cs a

nd c

once

rns

that

ha

ve b

een

rais

ed th

roug

h st

akeh

olde

r eng

agem

ent,

and

how

the

orga

niza

tion

has

resp

onde

d to

thos

e ke

y to

pics

and

con

cern

s,

incl

udin

g th

roug

h its

re

port

ing.

Sect

ion

D: B

R In

form

atio

n2.

9D

oes

the

Com

pany

hav

e a

grie

vanc

e re

dres

sal

mec

hani

sm re

late

d to

the

polic

y/po

licie

s to

add

ress

st

akeh

olde

rs’ g

rieva

nces

re

late

d to

the

polic

y/po

licie

s?

LPr

inci

ple

4:

Busi

ness

es s

houl

d re

spec

t the

in

tere

sts

of, a

nd b

e re

spon

sive

tow

ards

al

l sta

keho

lder

s,

espe

cial

ly th

ose

who

ar

e di

sadv

anta

ged,

vu

lner

able

and

m

argi

nalis

ed.

B-1,

P-

4St

atem

ent o

n si

gnifi

cant

is

sues

on

whi

ch fo

rmal

di

alog

ue h

as b

een

unde

rtak

en w

ith a

ny o

f the

st

akeh

olde

r gro

ups

M

Sect

ion

E: P

rinci

ple

4- S

take

hold

er

Enga

gem

ent

2O

ut o

f the

abo

ve, h

as th

e co

mpa

ny id

entifi

ed th

e di

sadv

anta

ged,

vul

nera

ble

&

mar

gina

lized

sta

keho

lder

s.

Sect

ion

E: P

rinci

ple

5- H

uman

Rig

hts

2 H

ow m

any

stak

ehol

der

com

plai

nts

have

bee

n re

ceiv

ed in

the

past

fina

ncia

l ye

ar a

nd w

hat p

erce

nt w

as

satis

fact

orily

reso

lved

by

the

man

agem

ent?

Econ

omic

Ca

tego

ry

Asp

ect:

Econ

omic

Pe

rfor

man

ce

DM

ASe

ctio

n D

: BR

Info

rmat

ion

2.P2

Prin

cipl

e 2:

Bus

ines

ses

shou

ld p

rovi

de g

oods

and

se

rvic

es th

at a

re s

afe

and

cont

ribut

e to

sus

tain

abili

ty

thro

ugho

ut th

eir l

ife c

ycle

LA

-2A

ny G

oals

and

Tar

gets

th

at w

ere

set b

y th

e to

p m

anag

emen

t for

impr

ovin

g th

eir p

erfo

rman

ce d

urin

g th

e Re

port

ing

Perio

d

M

Sect

ion

D: B

R In

form

atio

n2.

P8Pr

inci

ple

8: B

usin

esse

s sho

uld

supp

ort i

nclu

sive

gro

wth

and

eq

uita

ble

deve

lopm

ent

Sect

ion

D: B

R In

form

atio

n2.

1D

o yo

u ha

ve a

pol

icy/

polic

ies

for..

..

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

26

Sect

ion

D: B

R In

form

atio

n2.

2H

as th

e po

licy

bein

g fo

rmul

ated

in c

onsu

ltatio

n w

ith th

e re

leva

nt

stak

ehol

ders

?

Sect

ion

D: B

R In

form

atio

n2.

3D

oes

the

polic

y co

nfor

m to

an

y na

tiona

l /in

tern

atio

nal

stan

dard

s? If

yes

, spe

cify

? (5

0 w

ords

)

Sect

ion

D: B

R In

form

atio

n2.

4H

as th

e po

licy

bein

g ap

prov

ed b

y th

e Bo

ard?

Is

yes,

has

it b

een

sign

ed b

y M

D/o

wne

r/CE

O/a

ppro

pria

te

Boar

d D

irect

or?

Sect

ion

D: B

R In

form

atio

n2.

5D

oes

the

com

pany

hav

e a

spec

ified

com

mitt

ee o

f the

Bo

ard/

Dire

ctor

/Offi

cial

to

over

see

the

impl

emen

tatio

n of

the

polic

y?

Sect

ion

D: B

R In

form

atio

n2.

6In

dica

te th

e lin

k fo

r the

po

licy

to b

e vi

ewed

onl

ine?

Sect

ion

D: B

R In

form

atio

n2.

7H

as th

e po

licy

been

form

ally

co

mm

unic

ated

to a

ll re

leva

nt

inte

rnal

and

ext

erna

l st

akeh

olde

rs?

Sect

ion

D: B

R In

form

atio

n2.

8D

oes

the

com

pany

hav

e in

-hou

se s

truc

ture

to

impl

emen

t the

pol

icy/

polic

ies.

Sect

ion

D: B

R In

form

atio

n2.

9D

oes

the

Com

pany

hav

e a

grie

vanc

e re

dres

sal

mec

hani

sm re

late

d to

the

polic

y/po

licie

s to

add

ress

st

akeh

olde

rs’ g

rieva

nces

re

late

d to

the

polic

y/po

licie

s?

G3.

1bR

R (s

ebI)

nVG

IteM

tItl

ese

ctI

on

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tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

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/ lI

nk

to

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Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

27

Sect

ion

D: B

R In

form

atio

n2.

10H

as th

e co

mpa

ny c

arrie

d ou

t ind

epen

dent

aud

it/ev

alua

tion

of th

e w

orki

ng o

f th

is p

olic

y by

an

inte

rnal

or

exte

rnal

age

ncy?

EC1

Dire

ct e

cono

mic

val

ue

gene

rate

d an

d di

strib

uted

, in

clud

ing

reve

nues

, op

erat

ing

cost

s, e

mpl

oyee

co

mpe

nsat

ion,

don

atio

ns

and

othe

r com

mun

ity

inve

stm

ents

, ret

aine

d ea

rnin

gs, a

nd p

aym

ents

to

cap

ital p

rovi

ders

and

go

vern

men

ts.

Sect

ion

B: F

inan

cial

D

etai

ls o

f the

Co

mpa

ny

1Pa

id u

p Ca

pita

l (IN

R)M

A-1

Econ

omic

and

Fin

anci

al

Dat

a –

Sale

s; N

et P

rofit

; Tax

Pa

id; T

otal

Ass

ets;

Mar

ket

Capi

taliz

atio

n (fo

r lis

ted

com

pani

es);

num

ber o

f em

ploy

ees;

M

Sect

ion

B: F

inan

cial

D

etai

ls o

f the

Co

mpa

ny

2To

tal T

urno

ver (

INR)

Sect

ion

B: F

inan

cial

D

etai

ls o

f the

Co

mpa

ny

3To

tal p

rofit

aft

er ta

xes

(INR)

EC2

Fina

ncia

l im

plic

atio

ns a

nd

othe

r ris

ks a

nd o

ppor

tuni

ties

for t

he o

rgan

izat

ion'

s ac

tiviti

es d

ue to

clim

ate

chan

ge.

EC3

Cove

rage

of t

he

orga

niza

tion'

s de

fined

be

nefit

pla

n ob

ligat

ions

.

EC4

Sign

ifica

nt fi

nanc

ial

assi

stan

ce re

ceiv

ed fr

om

gove

rnm

ent.

Asp

ect:

Mar

ket

Pres

ence

EC5

Rang

e of

ratio

s of

sta

ndar

d en

try

leve

l wag

e by

gen

der

com

pare

d to

loca

l min

imum

w

age

at s

igni

fican

t loc

atio

ns

of o

pera

tion.

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

28

EC6

Polic

y, p

ract

ices

, and

pr

opor

tion

of s

pend

ing

on lo

cally

-bas

ed s

uppl

iers

at

sig

nific

ant l

ocat

ions

of

oper

atio

n.

Sect

ion

E: P

rinci

ple

2- P

rodu

cts

Life

Cyc

le

Sust

aina

bilit

y

3D

oes

the

com

pany

hav

e pr

oced

ures

in p

lace

for

sust

aina

ble

sour

cing

(in

clud

ing

tran

spor

tatio

n)?

M"P

rinci

ple

2:

Busi

ness

es s

houl

d pr

ovid

e go

ods

and

serv

ices

that

are

sa

fe a

nd c

ontr

ibut

e to

sus

tain

abili

ty

thro

ugho

ut th

eir l

ife

cycl

e"

B-1,

P-

2St

atem

ent o

n us

e of

su

stai

nabl

e pr

actic

es u

sed

in

the

valu

e ch

ain

L

Sect

ion

E: P

rinci

ple

2- P

rodu

cts

Life

Cyc

le

Sust

aina

bilit

y

4"H

as th

e co

mpa

ny ta

ken

any

step

s to

pro

cure

goo

ds

and

serv

ices

from

loca

l &

smal

l pro

duce

rs, i

nclu

ding

co

mm

uniti

es s

urro

undi

ng

thei

r pla

ce o

f wor

k?

If ye

s, w

hat s

teps

hav

e be

en

take

n to

impr

ove

thei

r ca

paci

ty a

nd c

apab

ility

of

loca

l and

sm

all v

endo

rs?"

EC7

Proc

edur

es fo

r loc

al h

iring

an

d pr

opor

tion

of s

enio

r m

anag

emen

t hire

d fr

om

the

loca

l com

mun

ity a

t si

gnifi

cant

loca

tions

of

oper

atio

n.

Asp

ect:

Indi

rect

Ec

onom

ic

Impa

cts

EC8

Dev

elop

men

t and

impa

ct o

f in

fras

truc

ture

inve

stm

ents

an

d se

rvic

es p

rovi

ded

prim

arily

for p

ublic

ben

efit

thro

ugh

com

mer

cial

, in-

kind

, or

pro

bon

o en

gage

men

t.

G3.

1bR

R (s

ebI)

nVG

IteM

tItl

ese

ctI

on

#tI

tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

tItl

eM

Atch

/ lI

nk

to

G3.

1

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

29

EC9

Und

erst

andi

ng a

nd

desc

ribin

g si

gnifi

cant

in

dire

ct e

cono

mic

impa

cts,

in

clud

ing

the

exte

nt o

f im

pact

s.

Envi

ronm

enta

l Ca

tego

ry

DM

ASe

ctio

n D

: BR

Info

rmat

ion

2.P2

Prin

cipl

e 2:

Bus

ines

ses

shou

ld p

rovi

de g

oods

and

se

rvic

es th

at a

re s

afe

and

cont

ribut

e to

sus

tain

abili

ty

thro

ugho

ut th

eir l

ife c

ycle

MA

-2A

ny G

oals

and

Tar

gets

th

at w

ere

set b

y th

e to

p m

anag

emen

t for

impr

ovin

g th

eir p

erfo

rman

ce d

urin

g th

e Re

port

ing

Perio

d

M

Sect

ion

D: B

R In

form

atio

n2.

P6Pr

inci

ple

6: B

usin

ess

shou

ld

resp

ect,

prot

ect,

and

mak

e eff

orts

to re

stor

e th

e en

viro

nmen

t

Sect

ion

D: B

R In

form

atio

n2.

1D

o yo

u ha

ve a

pol

icy/

polic

ies

for..

..

Sect

ion

D: B

R In

form

atio

n2.

2H

as th

e po

licy

bein

g fo

rmul

ated

in c

onsu

ltatio

n w

ith th

e re

leva

nt

stak

ehol

ders

?

Sect

ion

D: B

R In

form

atio

n2.

3D

oes

the

polic

y co

nfor

m to

an

y na

tiona

l /in

tern

atio

nal

stan

dard

s? If

yes

, spe

cify

? (5

0 w

ords

)

Sect

ion

D: B

R In

form

atio

n2.

4H

as th

e po

licy

bein

g ap

prov

ed b

y th

e Bo

ard?

Is

yes,

has

it b

een

sign

ed b

y M

D/o

wne

r/CE

O/a

ppro

pria

te

Boar

d D

irect

or?

Sect

ion

D: B

R In

form

atio

n2.

5D

oes

the

com

pany

hav

e a

spec

ified

com

mitt

ee o

f the

Bo

ard/

Dire

ctor

/Offi

cial

to

over

see

the

impl

emen

tatio

n of

the

polic

y?

Sect

ion

D: B

R In

form

atio

n2.

6In

dica

te th

e lin

k fo

r the

po

licy

to b

e vi

ewed

onl

ine?

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

30

Sect

ion

D: B

R In

form

atio

n2.

7H

as th

e po

licy

been

form

ally

co

mm

unic

ated

to a

ll re

leva

nt

inte

rnal

and

ext

erna

l st

akeh

olde

rs?

Sect

ion

D: B

R In

form

atio

n2.

8D

oes

the

com

pany

hav

e in

-hou

se s

truc

ture

to

impl

emen

t the

pol

icy/

polic

ies.

Sect

ion

D: B

R In

form

atio

n2.

9D

oes

the

Com

pany

hav

e a

grie

vanc

e re

dres

sal

mec

hani

sm re

late

d to

the

polic

y/po

licie

s to

add

ress

st

akeh

olde

rs’ g

rieva

nces

re

late

d to

the

polic

y/po

licie

s?

Sect

ion

D: B

R In

form

atio

n2.

10H

as th

e co

mpa

ny c

arrie

d ou

t ind

epen

dent

aud

it/ev

alua

tion

of th

e w

orki

ng o

f th

is p

olic

y by

an

inte

rnal

or

exte

rnal

age

ncy?

Sect

ion

E: P

rinci

ple

6- E

nviro

nmen

t3

Doe

s th

e co

mpa

ny id

entif

y an

d as

sess

pot

entia

l en

viro

nmen

tal r

isks

? Y/

N

Sect

ion

E: P

rinci

ple

6- E

nviro

nmen

t3

Doe

s th

e co

mpa

ny id

entif

y an

d as

sess

pot

entia

l en

viro

nmen

tal r

isks

? Y/

N

Asp

ect:

Mat

eria

ls

EN1

Mat

eria

ls u

sed

by w

eigh

t or

volu

me.

G3.

1bR

R (s

ebI)

nVG

IteM

tItl

ese

ctI

on

#tI

tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

tItl

eM

Atch

/ lI

nk

to

G3.

1

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

31

EN2

Perc

enta

ge o

f mat

eria

ls

used

that

are

recy

cled

inpu

t m

ater

ials

.

Sect

ion

E: P

rinci

ple

2- P

rodu

cts

Life

Cyc

le

Sust

aina

bilit

y

5D

oes

the

com

pany

hav

e a

mec

hani

sm to

recy

cle

prod

ucts

and

was

te?

If ye

s w

hat i

s th

e pe

rcen

tage

of

recy

clin

g of

pro

duct

s an

d w

aste

(sep

arat

ely

as <

5%,

5-10

%, >

10%

). A

lso,

pro

vide

de

tails

ther

eof,

in a

bout

50

wor

ds o

r so.

L"P

rinci

ple

2:

Busi

ness

es s

houl

d pr

ovid

e go

ods

and

serv

ices

that

are

sa

fe a

nd c

ontr

ibut

e to

sus

tain

abili

ty

thro

ugho

ut th

eir l

ife

cycl

e"

B-1,

P-

2St

atem

ent o

n th

e us

e of

re

cycl

able

raw

mat

eria

ls u

sed

M

"Prin

cipl

e 6:

Bus

ines

s sh

ould

resp

ect,

prot

ect,

and

mak

e eff

orts

to

rest

ore

the

envi

ronm

ent."

B-1,

P-

6Pe

rcen

tage

of m

ater

ials

us

ed th

at a

re re

cycl

ed in

put

mat

eria

ls

M

Asp

ect:

Ener

gy

EN3

Dire

ct e

nerg

y co

nsum

ptio

n by

prim

ary

ener

gy s

ourc

e.

"Prin

cipl

e 6:

Bus

ines

s sh

ould

resp

ect,

prot

ect,

and

mak

e eff

orts

to

rest

ore

the

envi

ronm

ent."

B-1,

P-

6To

tal e

nerg

y co

nsum

ed b

y th

e bu

sine

ss e

ntity

for i

ts

oper

atio

ns

M

"Prin

cipl

e 6:

Bus

ines

s sh

ould

resp

ect,

prot

ect,

and

mak

e eff

orts

to

rest

ore

the

envi

ronm

ent."

B-1,

P-

6U

se o

f ren

ewab

le e

nerg

y as

pe

rcen

tage

of t

otal

ene

rgy

cons

umpt

ion

M

EN4

Indi

rect

ene

rgy

cons

umpt

ion

by p

rimar

y so

urce

."P

rinci

ple

6: B

usin

ess

shou

ld re

spec

t, pr

otec

t, an

d m

ake

effor

ts

to re

stor

e th

e en

viro

nmen

t."

B-1,

P-

6To

tal e

nerg

y co

nsum

ed b

y th

e bu

sine

ss e

ntity

for i

ts

oper

atio

ns

M

EN5

Ener

gy s

aved

due

to

cons

erva

tion

and

effici

ency

im

prov

emen

ts.

Sect

ion

E: P

rinci

ple

6- E

nviro

nmen

t5

Has

the

com

pany

und

erta

ken

any

othe

r ini

tiativ

es o

n –

clea

n te

chno

logy

, ene

rgy

effici

ency

, ren

ewab

le e

nerg

y,

etc.

Y/N

. If y

es, p

leas

e gi

ve

hype

rlink

for w

eb p

age

etc.

M"P

rinci

ple

6: B

usin

ess

shou

ld re

spec

t, pr

otec

t, an

d m

ake

effor

ts

to re

stor

e th

e en

viro

nmen

t."

B-1,

P-

6St

atem

ent o

n us

e of

ene

rgy

savi

ng p

roce

sses

and

the

tota

l ene

rgy

save

d du

e to

use

of

suc

h pr

oces

ses

M

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

32

EN6

Initi

ativ

es to

pro

vide

ene

rgy-

effici

ent o

r ren

ewab

le e

nerg

y ba

sed

prod

ucts

and

ser

vice

s,

and

redu

ctio

ns in

ene

rgy

requ

irem

ents

as

a re

sult

of

thes

e in

itiat

ives

.

Sect

ion

E: P

rinci

ple

6- E

nviro

nmen

t2

Doe

s th

e co

mpa

ny h

ave

stra

tegi

es/ i

nitia

tives

to

add

ress

glo

bal

envi

ronm

enta

l iss

ues

such

as

clim

ate

chan

ge, g

loba

l w

arm

ing,

etc

? Y/

N. I

f yes

, pl

ease

giv

e hy

perli

nk fo

r w

ebpa

ge e

tc.

L"P

rinci

ple

2:

Busi

ness

es s

houl

d pr

ovid

e go

ods

and

serv

ices

that

are

sa

fe a

nd c

ontr

ibut

e to

sus

tain

abili

ty

thro

ugho

ut th

eir l

ife

cycl

e"

B-1,

P-

2"S

tate

men

t on

use

of e

nerg

y-effi

cien

t tec

hnol

ogie

s,

desi

gns

and

man

ufac

turin

g/

serv

ice-

deliv

ery

proc

esse

s"

M

Sect

ion

E: P

rinci

ple

6- E

nviro

nmen

t5

Has

the

com

pany

und

erta

ken

any

othe

r ini

tiativ

es o

n –

clea

n te

chno

logy

, ene

rgy

effici

ency

, ren

ewab

le e

nerg

y,

etc.

Y/N

. If y

es, p

leas

e gi

ve

hype

rlink

for w

eb p

age

etc.

"Prin

cipl

e 6:

Bus

ines

s sh

ould

resp

ect,

prot

ect,

and

mak

e eff

orts

to

rest

ore

the

envi

ronm

ent."

B-1,

P-

6St

atem

ent o

n us

e of

ene

rgy

savi

ng p

roce

sses

and

the

tota

l ene

rgy

save

d du

e to

use

of

suc

h pr

oces

ses

M

Sect

ion

E: P

rinci

ple

2- P

rodu

cts

Life

Cyc

le

Sust

aina

bilit

y

2"F

or e

ach

such

pro

duct

, pr

ovid

e th

e fo

llow

ing

deta

ils in

resp

ect o

f res

ourc

e us

e (e

nerg

y, w

ater

, raw

m

ater

ial e

tc.)

per u

nit o

f pr

oduc

t(opt

iona

l):

i. Re

duct

ion

durin

g so

urci

ng/

prod

uctio

n/ d

istr

ibut

ion

achi

eved

sin

ce th

e pr

evio

us

year

thro

ugho

ut th

e va

lue

chai

n?

ii. R

educ

tion

durin

g us

age

by

cons

umer

s (e

nerg

y, w

ater

) ha

s be

en a

chie

ved

sinc

e th

e pr

evio

us y

ear?

"

G3.

1bR

R (s

ebI)

nVG

IteM

tItl

ese

ctI

on

#tI

tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

tItl

eM

Atch

/ lI

nk

to

G3.

1

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

33

EN7

Initi

ativ

es to

redu

ce in

dire

ct

ener

gy c

onsu

mpt

ion

and

redu

ctio

ns a

chie

ved.

Sect

ion

E: P

rinci

ple

2- P

rodu

cts

Life

Cyc

le

Sust

aina

bilit

y

2.i

"""F

or e

ach

such

pro

duct

, pr

ovid

e th

e fo

llow

ing

deta

ils in

resp

ect o

f res

ourc

e us

e (e

nerg

y, w

ater

, raw

m

ater

ial e

tc.)

per u

nit o

f pr

oduc

t(opt

iona

l):

i. Re

duct

ion

durin

g so

urci

ng/

prod

uctio

n/ d

istr

ibut

ion

achi

eved

sin

ce th

e pr

evio

us

year

thro

ugho

ut th

e va

lue

chai

n?""

"

L"P

rinci

ple

2:

Busi

ness

es s

houl

d pr

ovid

e go

ods

and

serv

ices

that

are

sa

fe a

nd c

ontr

ibut

e to

sus

tain

abili

ty

thro

ugho

ut th

eir l

ife

cycl

e"

B-1,

P-

2"S

tate

men

t on

use

of e

nerg

y-effi

cien

t tec

hnol

ogie

s,

desi

gns

and

man

ufac

turin

g/

serv

ice-

deliv

ery

proc

esse

s"

M

Sect

ion

E: P

rinci

ple

6- E

nviro

nmen

t2

Doe

s th

e co

mpa

ny h

ave

stra

tegi

es/ i

nitia

tives

to

add

ress

glo

bal

envi

ronm

enta

l iss

ues

such

as

clim

ate

chan

ge, g

loba

l w

arm

ing,

etc

? Y/

N. I

f yes

, pl

ease

giv

e hy

perli

nk fo

r w

ebpa

ge e

tc.

"Prin

cipl

e 6:

Bus

ines

s sh

ould

resp

ect,

prot

ect,

and

mak

e eff

orts

to

rest

ore

the

envi

ronm

ent."

B-1,

P-

6St

atem

ent o

n us

e of

ene

rgy

savi

ng p

roce

sses

and

the

tota

l ene

rgy

save

d du

e to

use

of

suc

h pr

oces

ses

M

Sect

ion

E: P

rinci

ple

6- E

nviro

nmen

t5

Has

the

com

pany

und

erta

ken

any

othe

r ini

tiativ

es o

n –

clea

n te

chno

logy

, ene

rgy

effici

ency

, ren

ewab

le e

nerg

y,

etc.

Y/N

. If y

es, p

leas

e gi

ve

hype

rlink

for w

eb p

age

etc.

Asp

ect:

Wat

er

EN8

Tota

l wat

er w

ithdr

awal

by

sour

ce.

Sect

ion

E: P

rinci

ple

2- P

rodu

cts

Life

Cyc

le

Sust

aina

bilit

y

2"F

or e

ach

such

pro

duct

, pr

ovid

e th

e fo

llow

ing

deta

ils in

resp

ect o

f res

ourc

e us

e (e

nerg

y, w

ater

, raw

m

ater

ial e

tc.)

per u

nit o

f pr

oduc

t(opt

iona

l):

i. Re

duct

ion

durin

g so

urci

ng/

prod

uctio

n/ d

istr

ibut

ion

achi

eved

sin

ce th

e pr

evio

us

year

thro

ugho

ut th

e va

lue

chai

n?

ii. R

educ

tion

durin

g us

age

by

cons

umer

s (e

nerg

y, w

ater

) ha

s be

en a

chie

ved

sinc

e th

e pr

evio

us y

ear?

"

L"P

rinci

ple

6: B

usin

ess

shou

ld re

spec

t, pr

otec

t, an

d m

ake

effor

ts

to re

stor

e th

e en

viro

nmen

t."

B-1,

P-

6To

tal w

ater

con

sum

ed a

nd

the

perc

enta

ge o

f wat

er th

at

is re

cycl

ed a

nd re

used

M

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

34

EN9

Wat

er s

ourc

es s

igni

fican

tly

affec

ted

by w

ithdr

awal

of

wat

er.

EN10

Perc

enta

ge a

nd to

tal v

olum

e of

wat

er re

cycl

ed a

nd re

used

. Se

ctio

n E:

Prin

cipl

e 2-

Pro

duct

s Li

fe C

ycle

Su

stai

nabi

lity

2.ii

"For

eac

h su

ch p

rodu

ct,

prov

ide

the

follo

win

g de

tails

in re

spec

t of r

esou

rce

use

(ene

rgy,

wat

er, r

aw

mat

eria

l etc

.) pe

r uni

t of

prod

uct(o

ptio

nal):

ii.

Red

uctio

n du

ring

usag

e by

co

nsum

ers

(ene

rgy,

wat

er)

has

been

ach

ieve

d si

nce

the

prev

ious

yea

r?"

L"P

rinci

ple

6: B

usin

ess

shou

ld re

spec

t, pr

otec

t, an

d m

ake

effor

ts

to re

stor

e th

e en

viro

nmen

t."

B-1,

P-

6To

tal w

ater

con

sum

ed a

nd

the

perc

enta

ge o

f wat

er th

at

is re

cycl

ed a

nd re

used

M

Asp

ect:

Biod

iver

sity

EN11

Loca

tion

and

size

of l

and

owne

d, le

ased

, man

aged

in

, or a

djac

ent t

o, p

rote

cted

ar

eas

and

area

s of

hig

h bi

odiv

ersi

ty v

alue

out

side

pr

otec

ted

area

s.

EN12

Des

crip

tion

of s

igni

fican

t im

pact

s of

act

iviti

es,

prod

ucts

, and

ser

vice

s on

bi

odiv

ersi

ty in

pro

tect

ed

area

s an

d ar

eas

of h

igh

biod

iver

sity

val

ue o

utsi

de

prot

ecte

d ar

eas.

EN13

Hab

itats

pro

tect

ed o

r re

stor

ed.

G3.

1bR

R (s

ebI)

nVG

IteM

tItl

ese

ctI

on

#tI

tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

tItl

eM

Atch

/ lI

nk

to

G3.

1

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

35

EN14

Stra

tegi

es, c

urre

nt a

ctio

ns,

and

futu

re p

lans

for

man

agin

g im

pact

s on

bi

odiv

ersi

ty.

"Prin

cipl

e 6:

Bus

ines

s sh

ould

resp

ect,

prot

ect,

and

mak

e eff

orts

to

rest

ore

the

envi

ronm

ent."

B-1,

P-

6D

etai

ls o

f effo

rts

mad

e fo

r re

cons

truc

tion

of b

io-

dive

rsity

M

EN15

Num

ber o

f IU

CN R

ed

List

spe

cies

and

nat

iona

l co

nser

vatio

n lis

t spe

cies

with

ha

bita

ts in

are

as a

ffect

ed

by o

pera

tions

, by

leve

l of

extin

ctio

n ris

k.

Asp

ect:

Emis

sion

s,

Efflue

nts,

and

W

aste

EN16

Tota

l dire

ct a

nd in

dire

ct

gree

nhou

se g

as e

mis

sion

s by

w

eigh

t.

"Prin

cipl

e 6:

Bus

ines

s sh

ould

resp

ect,

prot

ect,

and

mak

e eff

orts

to

rest

ore

the

envi

ronm

ent."

B-1,

P-

6St

atem

ent o

n qu

antu

m o

f em

issi

ons

of g

reen

hous

e ga

ses

and

effor

ts m

ade

to

redu

ce th

e sa

me

M

EN17

Oth

er re

leva

nt in

dire

ct

gree

nhou

se g

as e

mis

sion

s by

w

eigh

t.

"Prin

cipl

e 6:

Bus

ines

s sh

ould

resp

ect,

prot

ect,

and

mak

e eff

orts

to

rest

ore

the

envi

ronm

ent."

B-1,

P-

6St

atem

ent o

n qu

antu

m o

f em

issi

ons

of g

reen

hous

e ga

ses

and

effor

ts m

ade

to

redu

ce th

e sa

me

M

EN18

Initi

ativ

es to

redu

ce

gree

nhou

se g

as e

mis

sion

s an

d re

duct

ions

ach

ieve

d.

Sect

ion

E: P

rinci

ple

6- E

nviro

nmen

t2

Doe

s th

e co

mpa

ny h

ave

stra

tegi

es/ i

nitia

tives

to

add

ress

glo

bal

envi

ronm

enta

l iss

ues

such

as

clim

ate

chan

ge, g

loba

l w

arm

ing,

etc

? Y/

N. I

f yes

, pl

ease

giv

e hy

perli

nk fo

r w

ebpa

ge e

tc.

L"P

rinci

ple

6: B

usin

ess

shou

ld re

spec

t, pr

otec

t, an

d m

ake

effor

ts

to re

stor

e th

e en

viro

nmen

t."

B-1,

P-

6St

atem

ent o

n qu

antu

m o

f em

issi

ons

of g

reen

hous

e ga

ses

and

effor

ts m

ade

to

redu

ce th

e sa

me

M

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

36

Sect

ion

E: P

rinci

ple

6- E

nviro

nmen

t4

Doe

s th

e co

mpa

ny h

ave

any

proj

ect r

elat

ed to

Cle

an

Dev

elop

men

t Mec

hani

sm?

If so

, pro

vide

det

ails

ther

eof,

in a

bout

50

wor

ds o

r so.

A

lso,

if Y

es, w

heth

er a

ny

envi

ronm

enta

l com

plia

nce

repo

rt is

file

d?

EN19

Emis

sion

s of

ozo

ne-

depl

etin

g su

bsta

nces

by

wei

ght.

EN20

NO

x, S

Ox,

and

oth

er

sign

ifica

nt a

ir em

issi

ons

by

type

and

wei

ght.

EN21

Tota

l wat

er d

isch

arge

by

qual

ity a

nd d

estin

atio

n.

"Prin

cipl

e 6:

Bus

ines

s sh

ould

resp

ect,

prot

ect,

and

mak

e eff

orts

to

rest

ore

the

envi

ronm

ent."

B-1,

P-

6St

atem

ent o

n di

scha

rge

of w

ater

and

effl

uent

s in

dica

ting

the

trea

tmen

t do

ne b

efor

e di

scha

rge

and

the

dest

inat

ion

of d

ispo

sal

M

EN22

Tota

l wei

ght o

f was

te b

y ty

pe

and

disp

osal

met

hod.

Se

ctio

n E:

Prin

cipl

e 2-

Pro

duct

s Li

fe C

ycle

Su

stai

nabi

lity

5D

oes

the

com

pany

hav

e a

mec

hani

sm to

recy

cle

prod

ucts

and

was

te?

If ye

s w

hat i

s th

e pe

rcen

tage

of

recy

clin

g of

pro

duct

s an

d w

aste

(sep

arat

ely

as <

5%,

5-10

%, >

10%

). A

lso,

pro

vide

de

tails

ther

eof,

in a

bout

50

wor

ds o

r so.

L"P

rinci

ple

6: B

usin

ess

shou

ld re

spec

t, pr

otec

t, an

d m

ake

effor

ts

to re

stor

e th

e en

viro

nmen

t."

B-1,

P-

6St

atem

ent o

n di

scha

rge

of w

ater

and

effl

uent

s in

dica

ting

the

trea

tmen

t do

ne b

efor

e di

scha

rge

and

the

dest

inat

ion

of d

ispo

sal

M

EN23

Tota

l num

ber a

nd v

olum

e of

si

gnifi

cant

spi

lls.

G3.

1bR

R (s

ebI)

nVG

IteM

tItl

ese

ctI

on

#tI

tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

tItl

eM

Atch

/ lI

nk

to

G3.

1

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

37

EN24

Wei

ght o

f tra

nspo

rted

, im

port

ed, e

xpor

ted,

or

trea

ted

was

te d

eem

ed

haza

rdou

s un

der t

he te

rms

of th

e Ba

sel C

onve

ntio

n A

nnex

I, II

, III,

and

VIII

, an

d pe

rcen

tage

of

tran

spor

ted

was

te s

hipp

ed

inte

rnat

iona

lly.

Sect

ion

E: P

rinci

ple

2- P

rodu

cts

Life

Cyc

le

Sust

aina

bilit

y

5D

oes

the

com

pany

hav

e a

mec

hani

sm to

recy

cle

prod

ucts

and

was

te?

If ye

s w

hat i

s th

e pe

rcen

tage

of

recy

clin

g of

pro

duct

s an

d w

aste

(sep

arat

ely

as <

5%,

5-10

%, >

10%

). A

lso,

pro

vide

de

tails

ther

eof,

in a

bout

50

wor

ds o

r so.

L

EN25

Iden

tity,

siz

e, p

rote

cted

st

atus

, and

bio

dive

rsity

va

lue

of w

ater

bod

ies

and

rela

ted

habi

tats

sig

nific

antly

aff

ecte

d by

the

repo

rtin

g or

gani

zatio

n's

disc

harg

es o

f w

ater

and

runo

ff.

Asp

ect:

Prod

ucts

and

Se

rvic

es

EN26

Initi

ativ

es to

miti

gate

en

viro

nmen

tal i

mpa

cts

of

prod

ucts

and

ser

vice

s, a

nd

exte

nt o

f im

pact

miti

gatio

n.

Sect

ion

E: P

rinci

ple

6- E

nviro

nmen

t2

Doe

s th

e co

mpa

ny h

ave

stra

tegi

es/ i

nitia

tives

to

add

ress

glo

bal

envi

ronm

enta

l iss

ues

such

as

clim

ate

chan

ge, g

loba

l w

arm

ing,

etc

? Y/

N. I

f yes

, pl

ease

giv

e hy

perli

nk fo

r w

ebpa

ge e

tc.

M

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

38

Sect

ion

E: P

rinci

ple

2- P

rodu

cts

Life

Cyc

le

Sust

aina

bilit

y

2"F

or e

ach

such

pro

duct

, pr

ovid

e th

e fo

llow

ing

deta

ils in

resp

ect o

f res

ourc

e us

e (e

nerg

y, w

ater

, raw

m

ater

ial e

tc.)

per u

nit o

f pr

oduc

t(opt

iona

l):

i. Re

duct

ion

durin

g so

urci

ng/

prod

uctio

n/ d

istr

ibut

ion

achi

eved

sin

ce th

e pr

evio

us

year

thro

ugho

ut th

e va

lue

chai

n?

ii. R

educ

tion

durin

g us

age

by

cons

umer

s (e

nerg

y, w

ater

) ha

s be

en a

chie

ved

sinc

e th

e pr

evio

us y

ear?

"

L

EN27

Perc

enta

ge o

f pro

duct

s so

ld a

nd th

eir p

acka

ging

m

ater

ials

that

are

recl

aim

ed

by c

ateg

ory.

Sect

ion

E: P

rinci

ple

2- P

rodu

cts

Life

Cyc

le

Sust

aina

bilit

y

5D

oes

the

com

pany

hav

e a

mec

hani

sm to

recy

cle

prod

ucts

and

was

te?

If ye

s w

hat i

s th

e pe

rcen

tage

of

recy

clin

g of

pro

duct

s an

d w

aste

(sep

arat

ely

as <

5%,

5-10

%, >

10%

). A

lso,

pro

vide

de

tails

ther

eof,

in a

bout

50

wor

ds o

r so.

L

Asp

ect:

Com

plia

nce

EN28

Mon

etar

y va

lue

of s

igni

fican

t fin

es a

nd to

tal n

umbe

r of

non-

mon

etar

y sa

nctio

ns

for n

on-c

ompl

ianc

e w

ith

envi

ronm

enta

l law

s an

d re

gula

tions

.

Asp

ect:

Tran

spor

t

G3.

1bR

R (s

ebI)

nVG

IteM

tItl

ese

ctI

on

#tI

tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

tItl

eM

Atch

/ lI

nk

to

G3.

1

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

39

EN29

Sign

ifica

nt e

nviro

nmen

tal

impa

cts

of tr

ansp

ortin

g pr

oduc

ts a

nd o

ther

goo

ds

and

mat

eria

ls u

sed

for t

he

orga

niza

tion'

s op

erat

ions

, an

d tr

ansp

ortin

g m

embe

rs

of th

e w

orkf

orce

.

Asp

ect:

Ove

rall

EN30

Tota

l env

ironm

enta

l pr

otec

tion

expe

nditu

res

and

inve

stm

ents

by

type

.

Labo

r Pra

ctic

es

and

Dec

ent

Wor

k Ca

tego

ry

DM

ASe

ctio

n D

: BR

Info

rmat

ion

2.P3

Prin

cipl

e 3:

Bus

ines

ses s

houl

d pr

omot

e th

e w

ellb

eing

of a

ll em

ploy

ees

MA

-2A

ny G

oals

and

Tar

gets

th

at w

ere

set b

y th

e to

p m

anag

emen

t for

impr

ovin

g th

eir p

erfo

rman

ce d

urin

g th

e Re

port

ing

Perio

d

M

Sect

ion

D: B

R In

form

atio

n2.

P4Pr

inci

ple

4: B

usin

esse

s sh

ould

resp

ect t

he in

tere

sts

of, a

nd b

e re

spon

sive

to

war

ds a

ll st

akeh

olde

rs,

espe

cial

ly th

ose

who

are

di

sadv

anta

ged,

vul

nera

ble

and

mar

gina

lized

Prin

cipl

e 3:

Bu

sine

sses

sho

uld

prom

ote

the

wel

lbei

ng o

f all

empl

oyee

s

B-1,

P-

3St

atem

ent o

n no

n-di

scrim

inat

ory

empl

oym

ent

polic

y of

the

busi

ness

ent

ity

M

Sect

ion

D: B

R In

form

atio

n2.

P8Pr

inci

ple

8: B

usin

esse

s sho

uld

supp

ort i

nclu

sive

gro

wth

and

eq

uita

ble

deve

lopm

ent

Prin

cipl

e 3:

Bu

sine

sses

sho

uld

prom

ote

the

wel

lbei

ng o

f all

empl

oyee

s

B-1,

P-

3N

umbe

r of t

rain

ing

and

skill

up

-gra

datio

n pr

ogra

mm

es

orga

nize

d du

ring

the

repo

rtin

g pe

riod

for s

kille

d an

d un

skill

ed e

mpl

oyee

s

M

Sect

ion

D: B

R In

form

atio

n2.

1D

o yo

u ha

ve a

pol

icy/

polic

ies

for..

..

Sect

ion

D: B

R In

form

atio

n2.

2H

as th

e po

licy

bein

g fo

rmul

ated

in c

onsu

ltatio

n w

ith th

e re

leva

nt

stak

ehol

ders

?

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

40

Sect

ion

D: B

R In

form

atio

n2.

3D

oes

the

polic

y co

nfor

m to

an

y na

tiona

l /in

tern

atio

nal

stan

dard

s? If

yes

, spe

cify

? (5

0 w

ords

)

Sect

ion

D: B

R In

form

atio

n2.

4H

as th

e po

licy

bein

g ap

prov

ed b

y th

e Bo

ard?

Is

yes,

has

it b

een

sign

ed b

y M

D/o

wne

r/CE

O/a

ppro

pria

te

Boar

d D

irect

or?

Sect

ion

D: B

R In

form

atio

n2.

5D

oes

the

com

pany

hav

e a

spec

ified

com

mitt

ee o

f the

Bo

ard/

Dire

ctor

/Offi

cial

to

over

see

the

impl

emen

tatio

n of

the

polic

y?

Sect

ion

D: B

R In

form

atio

n2.

6In

dica

te th

e lin

k fo

r the

po

licy

to b

e vi

ewed

onl

ine?

Sect

ion

D: B

R In

form

atio

n2.

7H

as th

e po

licy

been

form

ally

co

mm

unic

ated

to a

ll re

leva

nt

inte

rnal

and

ext

erna

l st

akeh

olde

rs?

Sect

ion

D: B

R In

form

atio

n2.

8D

oes

the

com

pany

hav

e in

-hou

se s

truc

ture

to

impl

emen

t the

pol

icy/

polic

ies.

Sect

ion

D: B

R In

form

atio

n2.

9D

oes

the

Com

pany

hav

e a

grie

vanc

e re

dres

sal

mec

hani

sm re

late

d to

the

polic

y/po

licie

s to

add

ress

st

akeh

olde

rs’ g

rieva

nces

re

late

d to

the

polic

y/po

licie

s?

Sect

ion

D: B

R In

form

atio

n2.

10H

as th

e co

mpa

ny c

arrie

d ou

t ind

epen

dent

aud

it/ev

alua

tion

of th

e w

orki

ng o

f th

is p

olic

y by

an

inte

rnal

or

exte

rnal

age

ncy?

G3.

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Gn

Men

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e G

RI G

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es, n

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s A

nd

bRR

41

Asp

ect:

Empl

oym

ent

LA1

Tota

l wor

kfor

ce b

y em

ploy

men

t typ

e,

empl

oym

ent c

ontr

act,

and

regi

on, b

roke

n do

wn

by

gend

er.

Sect

ion

E: P

rinci

ple

3- E

mpl

oyee

's w

ell

bein

g

1Pl

ease

indi

cate

the

Tota

l nu

mbe

r of e

mpl

oyee

s.M

A-1

Econ

omic

and

Fin

anci

al

Dat

a –

Sale

s; N

et P

rofit

; Tax

Pa

id; T

otal

Ass

ets;

Mar

ket

Capi

taliz

atio

n (fo

r lis

ted

com

pani

es);

num

ber o

f em

ploy

ees;

M

Sect

ion

E: P

rinci

ple

3- E

mpl

oyee

's w

ell

bein

g

2Pl

ease

indi

cate

the

Tota

l nu

mbe

r of e

mpl

oyee

s hi

red

on te

mpo

rary

/con

trac

tual

/ca

sual

bas

is.

Prin

cipl

e 3:

Bu

sine

sses

sho

uld

prom

ote

the

wel

lbei

ng o

f all

empl

oyee

s

B-1,

P-

3To

tal n

umbe

r of e

mpl

oyee

s w

ith p

erce

ntag

e of

em

ploy

ees

that

are

eng

aged

th

roug

h co

ntra

ctor

s

M

Sect

ion

E: P

rinci

ple

3- E

mpl

oyee

's w

ell

bein

g

3Pl

ease

indi

cate

the

Num

ber

of p

erm

anen

t wom

en

empl

oyee

s.

Prin

cipl

e 3:

Bu

sine

sses

sho

uld

prom

ote

the

wel

lbei

ng o

f all

empl

oyee

s

B-1,

P-

3Pe

rcen

tage

of e

mpl

oyee

s w

ho a

re w

omen

M

LA2

Tota

l num

ber a

nd ra

te o

f ne

w e

mpl

oyee

hire

s an

d em

ploy

ee tu

rnov

er b

y ag

e gr

oup,

gen

der,

and

regi

on.

LA3

Bene

fits

prov

ided

to fu

ll-tim

e em

ploy

ees

that

are

no

t pro

vide

d to

tem

pora

ry

or p

art-

time

empl

oyee

s, b

y m

ajor

ope

ratio

ns.

LA15

Retu

rn to

wor

k an

d re

tent

ion

rate

s af

ter p

aren

tal l

eave

, by

gend

er.

Asp

ect:

Labo

r/m

anag

emen

t re

latio

ns

LA4

Perc

enta

ge o

f em

ploy

ees

cove

red

by c

olle

ctiv

e ba

rgai

ning

agr

eem

ents

.

Sect

ion

E: P

rinci

ple

3- E

mpl

oyee

's w

ell

bein

g

5D

o yo

u ha

ve a

n em

ploy

ee

asso

ciat

ion

that

is re

cogn

ized

by

man

agem

ent.

L

Sect

ion

E: P

rinci

ple

3- E

mpl

oyee

's w

ell

bein

g

6W

hat p

erce

ntag

e of

you

r pe

rman

ent e

mpl

oyee

s is

m

embe

rs o

f thi

s re

cogn

ized

em

ploy

ee a

ssoc

iatio

n?

M

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

42

LA5

Min

imum

not

ice

perio

d(s)

re

gard

ing

sign

ifica

nt

oper

atio

nal c

hang

es,

incl

udin

g w

heth

er it

is

spec

ified

in c

olle

ctiv

e ag

reem

ents

.

Asp

ect:

Occ

upat

iona

l H

ealth

& S

afet

y

LA6

Perc

enta

ge o

f tot

al

wor

kfor

ce re

pres

ente

d in

fo

rmal

join

t man

agem

ent-

wor

ker h

ealth

and

saf

ety

com

mitt

ees

that

hel

p m

onito

r and

adv

ise

on

occu

patio

nal h

ealth

and

sa

fety

pro

gram

s.

Sect

ion

E: P

rinci

ple

3- E

mpl

oyee

's w

ell

bein

g

5D

o yo

u ha

ve a

n em

ploy

ee

asso

ciat

ion

that

is re

cogn

ized

by

man

agem

ent.

L

Sect

ion

E: P

rinci

ple

3- E

mpl

oyee

's w

ell

bein

g

6W

hat p

erce

ntag

e of

you

r pe

rman

ent e

mpl

oyee

s is

m

embe

rs o

f thi

s re

cogn

ized

em

ploy

ee a

ssoc

iatio

n?

M

LA7

Rate

s of

inju

ry, o

ccup

atio

nal

dise

ases

, los

t day

s, a

nd

abse

ntee

ism

, and

num

ber

of w

ork-

rela

ted

fata

litie

s by

re

gion

and

by

gend

er.

LA8

Educ

atio

n, tr

aini

ng,

coun

selin

g, p

reve

ntio

n,

and

risk-

cont

rol p

rogr

ams

in p

lace

to a

ssis

t wor

kfor

ce

mem

bers

, the

ir fa

mili

es,

or c

omm

unity

mem

bers

re

gard

ing

serio

us d

isea

ses.

G3.

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Gu

IdA

nce

on

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Gn

Men

t o

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e G

RI G

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es, n

VG

s A

nd

bRR

43

LA9

Hea

lth a

nd s

afet

y to

pics

cov

ered

in fo

rmal

ag

reem

ents

with

trad

e un

ions

.

Asp

ect:

Trai

ning

and

Ed

ucat

ion

LA10

Aver

age

hour

s of

trai

ning

pe

r yea

r per

em

ploy

ee b

y ge

nder

, and

by

empl

oyee

ca

tego

ry.

Sect

ion

E: P

rinci

ple

3- E

mpl

oyee

's w

ell

bein

g

8"W

hat p

erce

ntag

e of

you

r un

der m

entio

ned

empl

oyee

s w

ere

give

n sa

fety

& s

kill

up-g

rada

tion

trai

ning

in th

e la

st y

ear?

●

Perm

anen

t Em

ploy

ees

● Pe

rman

ent W

omen

Em

ploy

ees

● Ca

sual

/Tem

pora

ry/

Cont

ract

ual E

mpl

oyee

s ●

Empl

oyee

s w

ith

Dis

abili

ties"

LPr

inci

ple

3:

Busi

ness

es s

houl

d pr

omot

e th

e w

ellb

eing

of a

ll em

ploy

ees

B-1,

P-

3N

umbe

r of t

rain

ing

and

skill

up

-gra

datio

n pr

ogra

mm

es

orga

nize

d du

ring

the

repo

rtin

g pe

riod

for s

kille

d an

d un

skill

ed e

mpl

oyee

s

M

LA11

Prog

ram

s fo

r ski

lls

man

agem

ent a

nd li

felo

ng

lear

ning

that

sup

port

the

cont

inue

d em

ploy

abili

ty o

f em

ploy

ees

and

assi

st th

em in

m

anag

ing

care

er e

ndin

gs.

Sect

ion

E: P

rinci

ple

3- E

mpl

oyee

's w

ell

bein

g

9"W

hat p

erce

ntag

e of

you

r un

der m

entio

ned

empl

oyee

s w

ere

give

n sa

fety

& s

kill

up-g

rada

tion

trai

ning

in th

e la

st y

ear?

●

Perm

anen

t Em

ploy

ees

● Pe

rman

ent W

omen

Em

ploy

ees

● Ca

sual

/Tem

pora

ry/

Cont

ract

ual E

mpl

oyee

s ●

Empl

oyee

s w

ith

Dis

abili

ties"

LPr

inci

ple

3:

Busi

ness

es s

houl

d pr

omot

e th

e w

ellb

eing

of a

ll em

ploy

ees

B-1,

P-

3N

umbe

r of t

rain

ing

and

skill

up

-gra

datio

n pr

ogra

mm

es

orga

nize

d du

ring

the

repo

rtin

g pe

riod

for s

kille

d an

d un

skill

ed e

mpl

oyee

s

M

LA12

Perc

enta

ge o

f em

ploy

ees

rece

ivin

g re

gula

r pe

rfor

man

ce a

nd c

aree

r de

velo

pmen

t rev

iew

s, b

y ge

nder

.

Asp

ect:

Div

ersi

ty

and

Equa

l O

ppor

tuni

ty

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

44

LA13

Com

posi

tion

of g

over

nanc

e bo

dies

and

bre

akdo

wn

of

empl

oyee

s pe

r em

ploy

ee

cate

gory

acc

ordi

ng to

ge

nder

, age

gro

up, m

inor

ity

grou

p m

embe

rshi

p, a

nd

othe

r ind

icat

ors

of d

iver

sity

.

Sect

ion

E: P

rinci

ple

3- E

mpl

oyee

's w

ell

bein

g

3Pl

ease

indi

cate

the

Num

ber

of p

erm

anen

t wom

en

empl

oyee

s.

M

Sect

ion

E: P

rinci

ple

3- E

mpl

oyee

's w

ell

bein

g

4Pl

ease

indi

cate

the

Num

ber

of p

erm

anen

t em

ploy

ees

with

dis

abili

ties

Asp

ect:

Equa

l Re

mun

erat

ion

for w

omen

and

m

en

LA14

Ratio

of b

asic

sal

ary

and

rem

uner

atio

n of

wom

en to

m

en b

y em

ploy

ee c

ateg

ory,

by

sig

nific

ant l

ocat

ions

of

oper

atio

n.

Hum

an R

ight

s Ca

tego

ry

DM

ASe

ctio

n D

: BR

Info

rmat

ion

2.P4

Prin

cipl

e 4:

Bus

ines

ses

shou

ld re

spec

t the

inte

rest

s of

, and

be

resp

onsi

ve

tow

ards

all

stak

ehol

ders

, es

peci

ally

thos

e w

ho a

re

disa

dvan

tage

d, v

ulne

rabl

e an

d m

argi

naliz

ed

MA

-2A

ny G

oals

and

Tar

gets

th

at w

ere

set b

y th

e to

p m

anag

emen

t for

impr

ovin

g th

eir p

erfo

rman

ce d

urin

g th

e Re

port

ing

Perio

d

M

Sect

ion

D: B

R In

form

atio

n2.

P5Pr

inci

ple

5: B

usin

esse

s sho

uld

resp

ect a

nd p

rom

ote

hum

an

right

s

Prin

cipl

e 5:

Bu

sine

sses

sho

uld

resp

ect a

nd p

rom

ote

hum

an ri

ghts

.

B-1,

P-

5St

atem

ent o

n th

e po

licy

of th

e bu

sine

ss e

ntity

on

obse

rvan

ce o

f hum

an ri

ghts

in

thei

r ope

ratio

n

M

Sect

ion

D: B

R In

form

atio

n2.

P8Pr

inci

ple

8: B

usin

esse

s sho

uld

supp

ort i

nclu

sive

gro

wth

and

eq

uita

ble

deve

lopm

ent

G3.

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RI G

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VG

s A

nd

bRR

45

Sect

ion

D: B

R In

form

atio

n2.

1D

o yo

u ha

ve a

pol

icy/

polic

ies

for..

..

Sect

ion

D: B

R In

form

atio

n2.

2H

as th

e po

licy

bein

g fo

rmul

ated

in c

onsu

ltatio

n w

ith th

e re

leva

nt

stak

ehol

ders

?

Sect

ion

D: B

R In

form

atio

n2.

3D

oes

the

polic

y co

nfor

m to

an

y na

tiona

l /in

tern

atio

nal

stan

dard

s? If

yes

, spe

cify

? (5

0 w

ords

)

Sect

ion

D: B

R In

form

atio

n2.

4H

as th

e po

licy

bein

g ap

prov

ed b

y th

e Bo

ard?

Is

yes,

has

it b

een

sign

ed b

y M

D/o

wne

r/CE

O/a

ppro

pria

te

Boar

d D

irect

or?

Sect

ion

D: B

R In

form

atio

n2.

5D

oes

the

com

pany

hav

e a

spec

ified

com

mitt

ee o

f the

Bo

ard/

Dire

ctor

/Offi

cial

to

over

see

the

impl

emen

tatio

n of

the

polic

y?

Sect

ion

D: B

R In

form

atio

n2.

6In

dica

te th

e lin

k fo

r the

po

licy

to b

e vi

ewed

onl

ine?

Sect

ion

D: B

R In

form

atio

n2.

7H

as th

e po

licy

been

form

ally

co

mm

unic

ated

to a

ll re

leva

nt

inte

rnal

and

ext

erna

l st

akeh

olde

rs?

Sect

ion

D: B

R In

form

atio

n2.

8D

oes

the

com

pany

hav

e in

-hou

se s

truc

ture

to

impl

emen

t the

pol

icy/

polic

ies.

Sect

ion

D: B

R In

form

atio

n2.

9D

oes

the

Com

pany

hav

e a

grie

vanc

e re

dres

sal

mec

hani

sm re

late

d to

the

polic

y/po

licie

s to

add

ress

st

akeh

olde

rs’ g

rieva

nces

re

late

d to

the

polic

y/po

licie

s?

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

46

Sect

ion

D: B

R In

form

atio

n2.

10H

as th

e co

mpa

ny c

arrie

d ou

t ind

epen

dent

aud

it/ev

alua

tion

of th

e w

orki

ng o

f th

is p

olic

y by

an

inte

rnal

or

exte

rnal

age

ncy?

Asp

ect:

Inve

stm

ent a

nd

Proc

urem

ent

Prac

tices

HR1

Perc

enta

ge a

nd to

tal

num

ber o

f sig

nific

ant

inve

stm

ent a

gree

men

ts

and

cont

ract

s th

at in

clud

e cl

ause

s in

corp

orat

ing

hum

an

right

s co

ncer

ns, o

r tha

t hav

e un

derg

one

hum

an ri

ghts

sc

reen

ing.

HR2

Perc

enta

ge o

f sig

nific

ant

supp

liers

, con

trac

tors

and

ot

her b

usin

ess

part

ners

that

ha

ve u

nder

gone

hum

an

right

s sc

reen

ing,

and

act

ions

ta

ken.

"Prin

cipl

e 2:

Bu

sine

sses

sho

uld

prov

ide

good

s an

d se

rvic

es th

at a

re

safe

and

con

trib

ute

to s

usta

inab

ility

th

roug

hout

thei

r life

cy

cle"

B-1,

P-

2St

atem

ent o

n us

e of

su

stai

nabl

e pr

actic

es u

sed

in

the

valu

e ch

ain

L

HR3

Tota

l hou

rs o

f em

ploy

ee

trai

ning

on

polic

ies

and

proc

edur

es c

once

rnin

g as

pect

s of

hum

an ri

ghts

that

ar

e re

leva

nt to

ope

ratio

ns,

incl

udin

g th

e pe

rcen

tage

of

empl

oyee

s tr

aine

d.

Asp

ect:

Non

-di

scrim

inat

ion

G3.

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R (s

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tItl

ese

ctI

on

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ch /

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k to

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G3.

1

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

47

HR4

Tota

l num

ber o

f inc

iden

ts o

f di

scrim

inat

ion

and

corr

ectiv

e ac

tions

take

n.

Prin

cipl

e 5:

Bu

sine

sses

sho

uld

resp

ect a

nd p

rom

ote

hum

an ri

ghts

.

B-1,

P-

5St

atem

ent o

n co

mpl

aint

s of

hu

man

righ

ts v

iola

tions

file

d du

ring

the

repo

rtin

g pe

riod

L

Asp

ect:

Free

dom

of

asso

ciat

ion

and

colle

ctiv

e Ba

rgai

ning

HR5

Ope

ratio

ns a

nd s

igni

fican

t su

pplie

rs id

entifi

ed in

whi

ch

the

right

to e

xerc

ise

free

dom

of

ass

ocia

tion

and

colle

ctiv

e ba

rgai

ning

may

be

viol

ated

or

at s

igni

fican

t ris

k, a

nd

actio

ns ta

ken

to s

uppo

rt

thes

e rig

hts.

Asp

ect:

Child

La

bor

HR6

Ope

ratio

ns a

nd s

igni

fican

t su

pplie

rs id

entifi

ed a

s ha

ving

si

gnifi

cant

risk

for i

ncid

ents

of

chi

ld la

bor,

and

mea

sure

s ta

ken

to c

ontr

ibut

e to

the

effec

tive

abol

ition

of c

hild

la

bor.

"Prin

cipl

e 2:

Bu

sine

sses

sho

uld

prov

ide

good

s an

d se

rvic

es th

at a

re

safe

and

con

trib

ute

to s

usta

inab

ility

th

roug

hout

thei

r life

cy

cle"

B-1,

P-

2St

atem

ent o

n us

e of

su

stai

nabl

e pr

actic

es u

sed

in

the

valu

e ch

ain

L

Asp

ect:

Forc

ed a

nd

Com

puls

ory

Labo

r

HR7

Ope

ratio

ns a

nd s

igni

fican

t su

pplie

rs id

entifi

ed a

s ha

ving

si

gnifi

cant

risk

for i

ncid

ents

of

forc

ed o

r com

puls

ory

labo

r, an

d m

easu

res

to

cont

ribut

e to

the

elim

inat

ion

of a

ll fo

rms

of fo

rced

or

com

puls

ory

labo

r.

Sect

ion

E: P

rinci

ple

3- E

mpl

oyee

's w

ell

bein

g

7Pl

ease

indi

cate

the

Num

ber

of c

ompl

aint

s re

latin

g to

ch

ild la

bour

, for

ced

labo

ur,

invo

lunt

ary

labo

ur, s

exua

l ha

rass

men

t in

the

last

fin

anci

al y

ear a

nd p

endi

ng,

as o

n th

e en

d of

the

finan

cial

ye

ar.

L"P

rinci

ple

2:

Busi

ness

es s

houl

d pr

ovid

e go

ods

and

serv

ices

that

are

sa

fe a

nd c

ontr

ibut

e to

sus

tain

abili

ty

thro

ugho

ut th

eir l

ife

cycl

e"

B-1,

P-

2St

atem

ent o

n us

e of

su

stai

nabl

e pr

actic

es u

sed

in

the

valu

e ch

ain

L

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

48

Asp

ect:

Secu

rity

Prac

tices

HR8

Perc

enta

ge o

f sec

urity

pe

rson

nel t

rain

ed in

the

orga

niza

tion'

s po

licie

s or

pr

oced

ures

con

cern

ing

aspe

cts

of h

uman

righ

ts th

at

are

rele

vant

to o

pera

tions

.

Asp

ect:

Indi

geno

us

Righ

ts

HR9

Tota

l num

ber o

f inc

iden

ts o

f vi

olat

ions

invo

lvin

g rig

hts

of in

dige

nous

peo

ple

and

actio

ns ta

ken.

Prin

cipl

e 5:

Bu

sine

sses

sho

uld

resp

ect a

nd p

rom

ote

hum

an ri

ghts

.

B-1,

P-

5St

atem

ent o

n co

mpl

aint

s of

hu

man

righ

ts v

iola

tions

file

d du

ring

the

repo

rtin

g pe

riod

L

Asp

ect:

Ass

essm

ent

HR1

0Pe

rcen

tage

and

tota

l num

ber

of o

pera

tions

that

hav

e be

en s

ubje

ct to

hum

an

right

s re

view

s an

d/or

impa

ct

asse

ssm

ents

.

Asp

ect:

Rem

edia

tion

HR1

1"N

umbe

r of g

rieva

nces

re

late

d to

hum

an ri

ghts

file

d,

addr

esse

d an

d re

solv

ed

thro

ugh

form

al

grie

vanc

e m

echa

nism

s."

Sect

ion

E: P

rinci

ple

3- E

mpl

oyee

's w

ell

bein

g

7Pl

ease

indi

cate

the

Num

ber

of c

ompl

aint

s re

latin

g to

ch

ild la

bour

, for

ced

labo

ur,

invo

lunt

ary

labo

ur, s

exua

l ha

rass

men

t in

the

last

fin

anci

al y

ear a

nd p

endi

ng,

as o

n th

e en

d of

the

finan

cial

ye

ar.

LPr

inci

ple

3:

Busi

ness

es s

houl

d pr

omot

e th

e w

ellb

eing

of a

ll em

ploy

ees

B-1,

P-

3N

umbe

r of g

rieva

nces

su

bmitt

ed b

y th

e em

ploy

ees

L

G3.

1bR

R (s

ebI)

nVG

IteM

tItl

ese

ctI

on

#tI

tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

tItl

eM

Atch

/ lI

nk

to

G3.

1

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

49

Sect

ion

E: P

rinci

ple

3- E

mpl

oyee

's w

ell

bein

g

8"S

.No.

Ca

tego

ry

No

of c

ompl

aint

s fil

ed d

urin

g th

e fin

anci

al y

ear

No

of c

ompl

aint

s pe

ndin

g as

on

end

of t

he fi

nanc

ial y

ear

1.Ch

ild la

bour

/for

ced

labo

ur/

invo

lunt

ary

labo

ur

2.Se

xual

har

assm

ent

3.D

iscr

imin

ator

y em

ploy

men

t"

Prin

cipl

e 5:

Bu

sine

sses

sho

uld

resp

ect a

nd p

rom

ote

hum

an ri

ghts

.

B-1,

P-

5St

atem

ent o

n co

mpl

aint

s of

hu

man

righ

ts v

iola

tions

file

d du

ring

the

repo

rtin

g pe

riod

M

Soci

ety

Cate

gory

DM

ASe

ctio

n D

: BR

Info

rmat

ion

2.P1

Prin

cipl

e 1:

Bus

ines

ses

shou

ld c

ondu

ct a

nd

gove

rn th

emse

lves

with

Et

hics

, Tra

nspa

renc

y an

d A

ccou

ntab

ility

MA

-2A

ny G

oals

and

Tar

gets

th

at w

ere

set b

y th

e to

p m

anag

emen

t for

impr

ovin

g th

eir p

erfo

rman

ce d

urin

g th

e Re

port

ing

Perio

d

M

Sect

ion

D: B

R In

form

atio

n2.

P7Pr

inci

ple

7: B

usin

esse

s, w

hen

enga

ged

in in

fluen

cing

pu

blic

and

regu

lato

ry p

olic

y,

shou

ld d

o so

in a

resp

onsi

ble

man

ner

"Prin

cipl

e 8:

Bu

sine

sses

sho

uld

supp

ort i

nclu

sive

gr

owth

and

eq

uita

ble

deve

lopm

ent."

B-1,

P-

8D

etai

ls o

f com

mun

ity

inve

stm

ent a

nd

deve

lopm

ent w

ork

unde

rtak

en in

dica

ting

the

finan

cial

reso

urce

s de

ploy

ed

and

the

impa

ct o

f thi

s w

ork

with

a lo

nger

term

pe

rspe

ctiv

e

L

Sect

ion

D: B

R In

form

atio

n2.

P8Pr

inci

ple

8: B

usin

esse

s sho

uld

supp

ort i

nclu

sive

gro

wth

and

eq

uita

ble

deve

lopm

ent

"Prin

cipl

e 8:

Bu

sine

sses

sho

uld

supp

ort i

nclu

sive

gr

owth

and

eq

uita

ble

deve

lopm

ent."

B-1,

P-

8D

etai

ls o

f inn

ovat

ive

prac

tices

, pro

duct

s an

d se

rvic

es th

at p

artic

ular

ly

enha

nce

acce

ss a

nd

allo

catio

n of

reso

urce

s to

the

poor

and

the

mar

gina

lized

gr

oups

of t

he s

ocie

ty

L

Sect

ion

D: B

R In

form

atio

n2.

1D

o yo

u ha

ve a

pol

icy/

polic

ies

for..

..

Sect

ion

D: B

R In

form

atio

n2.

2H

as th

e po

licy

bein

g fo

rmul

ated

in c

onsu

ltatio

n w

ith th

e re

leva

nt

stak

ehol

ders

?

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

50

Sect

ion

D: B

R In

form

atio

n2.

3D

oes

the

polic

y co

nfor

m to

an

y na

tiona

l /in

tern

atio

nal

stan

dard

s? If

yes

, spe

cify

? (5

0 w

ords

)

Sect

ion

D: B

R In

form

atio

n2.

4H

as th

e po

licy

bein

g ap

prov

ed b

y th

e Bo

ard?

Is

yes,

has

it b

een

sign

ed b

y M

D/o

wne

r/CE

O/a

ppro

pria

te

Boar

d D

irect

or?

Sect

ion

D: B

R In

form

atio

n2.

5D

oes

the

com

pany

hav

e a

spec

ified

com

mitt

ee o

f the

Bo

ard/

Dire

ctor

/Offi

cial

to

over

see

the

impl

emen

tatio

n of

the

polic

y?

Sect

ion

D: B

R In

form

atio

n2.

6In

dica

te th

e lin

k fo

r the

po

licy

to b

e vi

ewed

onl

ine?

Sect

ion

D: B

R In

form

atio

n2.

7H

as th

e po

licy

been

form

ally

co

mm

unic

ated

to a

ll re

leva

nt

inte

rnal

and

ext

erna

l st

akeh

olde

rs?

Sect

ion

D: B

R In

form

atio

n2.

8D

oes

the

com

pany

hav

e in

-hou

se s

truc

ture

to

impl

emen

t the

pol

icy/

polic

ies.

Sect

ion

D: B

R In

form

atio

n2.

9D

oes

the

Com

pany

hav

e a

grie

vanc

e re

dres

sal

mec

hani

sm re

late

d to

the

polic

y/po

licie

s to

add

ress

st

akeh

olde

rs’ g

rieva

nces

re

late

d to

the

polic

y/po

licie

s?

Sect

ion

D: B

R In

form

atio

n2.

10H

as th

e co

mpa

ny c

arrie

d ou

t ind

epen

dent

aud

it/ev

alua

tion

of th

e w

orki

ng o

f th

is p

olic

y by

an

inte

rnal

or

exte

rnal

age

ncy?

G3.

1bR

R (s

ebI)

nVG

IteM

tItl

ese

ctI

on

#tI

tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

tItl

eM

Atch

/ lI

nk

to

G3.

1

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

51

Sect

ion

E: P

rinci

ple

8-

Incl

usiv

e gr

owth

1D

oes

the

com

pany

hav

e sp

ecifi

ed p

rogr

amm

es/

initi

ativ

es/p

roje

cts

in p

ursu

it of

the

polic

y re

late

d to

Pr

inci

ple

8? If

yes

det

ails

th

ereo

f.

Sect

ion

E: P

rinci

ple

8-

Incl

usiv

e gr

owth

2A

re th

e pr

ogra

mm

es/

proj

ects

und

erta

ken

thro

ugh

in-h

ouse

team

/ow

n fo

unda

tion/

exte

rnal

NG

O/

gove

rnm

ent s

truc

ture

s/an

y ot

her o

rgan

izat

ion?

Sect

ion

E: P

rinci

ple

8-

Incl

usiv

e gr

owth

3H

ave

you

done

any

impa

ct

asse

ssm

ent o

f you

r ini

tiativ

e?

Sect

ion

E:

Prin

cipl

e 1-

Ethi

cs,

Tran

spar

ency

and

A

ccou

ntab

ility

1" D

oes

the

polic

y re

latin

g to

eth

ics,

brib

ery

and

corr

uptio

n co

ver o

nly

the

com

pany

? Ye

s/ N

o. D

oes

it ex

tend

to th

e G

roup

/Jo

int V

entu

res/

Sup

plie

rs/

Cont

ract

ors/

NG

Os

/Oth

ers?

"

Asp

ect:

Loca

l co

mm

uniti

es

SO1

Perc

enta

ge o

f ope

ratio

ns

with

impl

emen

ted

loca

l co

mm

unity

eng

agem

ent,

impa

ct a

sses

smen

ts, a

nd

deve

lopm

ent p

rogr

ams.

Sect

ion

E: P

rinci

ple

8-

Incl

usiv

e gr

owth

4 W

hat i

s yo

ur c

ompa

ny’s

dire

ct c

ontr

ibut

ion

to

com

mun

ity d

evel

opm

ent

proj

ects

- Am

ount

in IN

R an

d th

e de

tails

of t

he p

roje

cts

unde

rtak

en.

L"P

rinci

ple

8:

Busi

ness

es s

houl

d su

ppor

t inc

lusi

ve

grow

th a

nd

equi

tabl

e de

velo

pmen

t."

B-1,

P-

8D

etai

ls o

f com

mun

ity

inve

stm

ent a

nd

deve

lopm

ent w

ork

unde

rtak

en in

dica

ting

the

finan

cial

reso

urce

s de

ploy

ed

and

the

impa

ct o

f thi

s w

ork

with

a lo

nger

term

pe

rspe

ctiv

e

L

Sect

ion

E: P

rinci

ple

8-

Incl

usiv

e gr

owth

5H

ave

you

take

n st

eps

to

ensu

re th

at th

is c

omm

unity

de

velo

pmen

t ini

tiativ

e is

su

cces

sful

ly a

dopt

ed b

y th

e co

mm

unity

? Pl

ease

exp

lain

in

50

wor

ds, o

r so.

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

52

SO9

Ope

ratio

ns w

ith s

igni

fican

t po

tent

ial o

r act

ual

nega

tive

impa

cts

on lo

cal

com

mun

ities

.

SO10

Prev

entio

n an

d m

itiga

tion

mea

sure

s im

plem

ente

d in

op

erat

ions

with

sig

nific

ant

pote

ntia

l or a

ctua

l ne

gativ

e im

pact

s on

loca

l co

mm

uniti

es.

Sect

ion

E: P

rinci

ple

8-

Incl

usiv

e gr

owth

4 W

hat i

s yo

ur c

ompa

ny’s

dire

ct c

ontr

ibut

ion

to

com

mun

ity d

evel

opm

ent

proj

ects

- Am

ount

in IN

R an

d th

e de

tails

of t

he p

roje

cts

unde

rtak

en.

M"P

rinci

ple

8:

Busi

ness

es s

houl

d su

ppor

t inc

lusi

ve

grow

th a

nd

equi

tabl

e de

velo

pmen

t."

B-1,

P-

8D

etai

ls o

f com

mun

ity

inve

stm

ent a

nd

deve

lopm

ent w

ork

unde

rtak

en in

dica

ting

the

finan

cial

reso

urce

s de

ploy

ed

and

the

impa

ct o

f thi

s w

ork

with

a lo

nger

term

pe

rspe

ctiv

e

L

Sect

ion

E: P

rinci

ple

8-

Incl

usiv

e gr

owth

5H

ave

you

take

n st

eps

to

ensu

re th

at th

is c

omm

unity

de

velo

pmen

t ini

tiativ

e is

su

cces

sful

ly a

dopt

ed b

y th

e co

mm

unity

? Pl

ease

exp

lain

in

50

wor

ds, o

r so.

Asp

ect:

Corr

uptio

n

SO2

Perc

enta

ge a

nd to

tal n

umbe

r of

bus

ines

s un

its a

naly

zed

for

risks

rela

ted

to c

orru

ptio

n.

SO3

Perc

enta

ge o

f em

ploy

ees

trai

ned

in o

rgan

izat

ion'

s an

ti-co

rrup

tion

polic

ies

and

proc

edur

es.

SO4

Act

ions

take

n in

resp

onse

to

inci

dent

s of

cor

rupt

ion.

Sect

ion

E:

Prin

cipl

e 1-

Ethi

cs,

Tran

spar

ency

and

A

ccou

ntab

ility

2H

ow m

any

stak

ehol

der

com

plai

nts

have

bee

n re

ceiv

ed in

the

past

fina

ncia

l ye

ar a

nd w

hat p

erce

ntag

e w

as s

atis

fact

orily

reso

lved

by

the

man

agem

ent?

If s

o,

prov

ide

deta

ils th

ereo

f, in

ab

out 5

0 w

ords

or s

o.

L

G3.

1bR

R (s

ebI)

nVG

IteM

tItl

ese

ctI

on

#tI

tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

tItl

eM

Atch

/ lI

nk

to

G3.

1

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

53

Asp

ect:

Publ

ic

Polic

y

SO5

Publ

ic p

olic

y po

sitio

ns a

nd

part

icip

atio

n in

pub

lic p

olic

y de

velo

pmen

t and

lobb

ying

.

"Prin

cipl

e 7:

Bu

sine

sses

, whe

n en

gage

d in

in

fluen

cing

pub

lic

and

regu

lato

ry p

olic

y,

shou

ld d

o so

in a

re

spon

sibl

e m

anne

r."

B-1,

P-

7St

atem

ent o

n si

gnifi

cant

po

licy

advo

cacy

effo

rts

unde

rtak

en w

ith d

etai

ls o

f th

e pl

atfo

rms

used

M

SO6

Tota

l val

ue o

f fina

ncia

l and

in

-kin

d co

ntrib

utio

ns to

po

litic

al p

artie

s, p

oliti

cian

s,

and

rela

ted

inst

itutio

ns b

y co

untr

y.

Asp

ect:

Ant

i-co

mpe

titiv

e be

havi

or

SO7

Tota

l num

ber o

f leg

al

actio

ns fo

r ant

i-com

petit

ive

beha

vior

, ant

i-tru

st, a

nd

mon

opol

y pr

actic

es a

nd

thei

r out

com

es.

Sect

ion

E: P

rinci

ple

9-

Cust

omer

Val

ue3

Is th

ere

any

case

file

d by

an

y st

akeh

olde

r aga

inst

the

com

pany

rega

rdin

g un

fair

trad

e pr

actic

es, i

rres

pons

ible

ad

vert

isin

g an

d/or

ant

i-co

mpe

titiv

e be

havi

our

durin

g th

e la

st fi

ve y

ears

an

d pe

ndin

g as

on

end

of

finan

cial

yea

r. If

so, p

rovi

de

deta

ils th

ereo

f, in

abo

ut 5

0 w

ords

or s

o.

M

Asp

ect:

Com

plia

nce

SO8

Mon

etar

y va

lue

of s

igni

fican

t fin

es a

nd to

tal n

umbe

r of

non-

mon

etar

y sa

nctio

ns fo

r no

n-co

mpl

ianc

e w

ith la

ws

and

regu

latio

ns.

Prod

uct

Resp

onsi

bilit

y Ca

tego

ry

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

54

DM

ASe

ctio

n D

: BR

Info

rmat

ion

2.P2

Prin

cipl

e 2:

Bus

ines

ses

shou

ld p

rovi

de g

oods

and

se

rvic

es th

at a

re s

afe

and

cont

ribut

e to

sus

tain

abili

ty

thro

ugho

ut th

eir l

ife c

ycle

MA

-2A

ny G

oals

and

Tar

gets

th

at w

ere

set b

y th

e to

p m

anag

emen

t for

impr

ovin

g th

eir p

erfo

rman

ce d

urin

g th

e Re

port

ing

Perio

d

M

Sect

ion

D: B

R In

form

atio

n2.

P9Pr

inci

ple

9: B

usin

esse

s sh

ould

eng

age

with

and

pr

ovid

e va

lue

to th

eir

cust

omer

s an

d co

nsum

ers

in

a re

spon

sibl

e m

anne

r

Sect

ion

D: B

R In

form

atio

n2.

1D

o yo

u ha

ve a

pol

icy/

polic

ies

for..

..

Sect

ion

D: B

R In

form

atio

n2.

2H

as th

e po

licy

bein

g fo

rmul

ated

in c

onsu

ltatio

n w

ith th

e re

leva

nt

stak

ehol

ders

?

Sect

ion

D: B

R In

form

atio

n2.

3D

oes

the

polic

y co

nfor

m to

an

y na

tiona

l /in

tern

atio

nal

stan

dard

s? If

yes

, spe

cify

? (5

0 w

ords

)

Sect

ion

D: B

R In

form

atio

n2.

4H

as th

e po

licy

bein

g ap

prov

ed b

y th

e Bo

ard?

Is

yes,

has

it b

een

sign

ed b

y M

D/o

wne

r/CE

O/a

ppro

pria

te

Boar

d D

irect

or?

Sect

ion

D: B

R In

form

atio

n2.

5D

oes

the

com

pany

hav

e a

spec

ified

com

mitt

ee o

f the

Bo

ard/

Dire

ctor

/Offi

cial

to

over

see

the

impl

emen

tatio

n of

the

polic

y?

Sect

ion

D: B

R In

form

atio

n2.

6In

dica

te th

e lin

k fo

r the

po

licy

to b

e vi

ewed

onl

ine?

G3.

1bR

R (s

ebI)

nVG

IteM

tItl

ese

ctI

on

#tI

tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

tItl

eM

Atch

/ lI

nk

to

G3.

1

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

55

Sect

ion

D: B

R In

form

atio

n2.

7H

as th

e po

licy

been

form

ally

co

mm

unic

ated

to a

ll re

leva

nt

inte

rnal

and

ext

erna

l st

akeh

olde

rs?

Sect

ion

D: B

R In

form

atio

n2.

8D

oes

the

com

pany

hav

e in

-hou

se s

truc

ture

to

impl

emen

t the

pol

icy/

polic

ies.

Sect

ion

D: B

R In

form

atio

n2.

9D

oes

the

Com

pany

hav

e a

grie

vanc

e re

dres

sal

mec

hani

sm re

late

d to

the

polic

y/po

licie

s to

add

ress

st

akeh

olde

rs’ g

rieva

nces

re

late

d to

the

polic

y/po

licie

s?

Sect

ion

D: B

R In

form

atio

n2.

10H

as th

e co

mpa

ny c

arrie

d ou

t ind

epen

dent

aud

it/ev

alua

tion

of th

e w

orki

ng o

f th

is p

olic

y by

an

inte

rnal

or

exte

rnal

age

ncy?

Asp

ect:

Cust

omer

he

alth

and

sa

fety

PR1

Life

cyc

le s

tage

s in

whi

ch

heal

th a

nd s

afet

y im

pact

s of

pro

duct

s an

d se

rvic

es a

re

asse

ssed

for i

mpr

ovem

ent,

and

perc

enta

ge o

f sig

nific

ant

prod

ucts

and

ser

vice

s ca

tego

ries

subj

ect t

o su

ch

proc

edur

es.

PR2

Tota

l num

ber o

f inc

iden

ts

of n

on-c

ompl

ianc

e w

ith

regu

latio

ns a

nd v

olun

tary

co

des

conc

erni

ng h

ealth

and

sa

fety

impa

cts

of p

rodu

cts

and

serv

ices

dur

ing

thei

r life

cy

cle,

by

type

of o

utco

mes

.

Sect

ion

E: P

rinci

ple

2- P

rodu

cts

Life

Cyc

le

Sust

aina

bilit

y

1Li

st u

p to

3 o

f you

r pro

duct

s or

ser

vice

s w

hose

des

ign

has

inco

rpor

ated

soc

ial o

r en

viro

nmen

tal c

once

rns,

ris

ks a

nd/o

r opp

ortu

nitie

s.

L"P

rinci

ple

9:

Busi

ness

es s

houl

d en

gage

with

and

pr

ovid

e va

lue

to th

eir

cust

omer

s an

d co

nsum

ers

in a

re

spon

sibl

e m

anne

r."

B-1,

P-

9D

etai

ls o

f the

cus

tom

er

com

plai

nts

on s

afet

y,

labe

ling

and

safe

dis

posa

l of

the

prod

ucts

rece

ived

dur

ing

the

repo

rtin

g pe

riod

L

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

56

Asp

ect:

Prod

uct

and

serv

ice

labe

ling

PR3

Type

of p

rodu

ct a

nd s

ervi

ce

info

rmat

ion

requ

ired

by

proc

edur

es, a

nd p

erce

ntag

e of

sig

nific

ant p

rodu

cts

and

serv

ices

sub

ject

to s

uch

info

rmat

ion

requ

irem

ents

.

Sect

ion

E: P

rinci

ple

9-

Cust

omer

Val

ue2

Doe

s th

e co

mpa

ny d

ispl

ay

prod

uct i

nfor

mat

ion

on

the

prod

uct l

abel

, ove

r and

ab

ove

wha

t is

man

date

d as

per

loca

l law

s? Y

es/

No/

N.A

. /Re

mar

ks(a

dditi

onal

in

form

atio

n)

M"P

rinci

ple

9:

Busi

ness

es s

houl

d en

gage

with

and

pr

ovid

e va

lue

to th

eir

cust

omer

s an

d co

nsum

ers

in a

re

spon

sibl

e m

anne

r."

B-1,

P-

9St

atem

ent o

n w

heth

er th

e la

belin

g of

thei

r pro

duct

s ha

s ad

equa

te in

form

atio

n re

gard

ing

prod

uct-

rela

ted

cust

omer

hea

lth a

nd s

afet

y,

met

hod

of u

se a

nd d

ispo

sal,

prod

uct a

nd p

roce

ss

stan

dard

s ob

serv

ed,

L

PR4

Tota

l num

ber o

f inc

iden

ts

of n

on-c

ompl

ianc

e w

ith

regu

latio

ns a

nd v

olun

tary

co

des

conc

erni

ng p

rodu

ct

and

serv

ice

info

rmat

ion

and

labe

ling,

by

type

of

outc

omes

.

Sect

ion

E: P

rinci

ple

9-

Cust

omer

Val

ue1

Wha

t per

cent

age

of

cust

omer

com

plai

nts/

cons

umer

cas

es a

re p

endi

ng

as o

n th

e en

d of

fina

ncia

l ye

ar.

L"P

rinci

ple

9:

Busi

ness

es s

houl

d en

gage

with

and

pr

ovid

e va

lue

to th

eir

cust

omer

s an

d co

nsum

ers

in a

re

spon

sibl

e m

anne

r."

B-1,

P-

9St

atem

ent o

n w

heth

er th

e la

belin

g of

thei

r pro

duct

s ha

s ad

equa

te in

form

atio

n re

gard

ing

prod

uct-

rela

ted

cust

omer

hea

lth a

nd s

afet

y,

met

hod

of u

se a

nd d

ispo

sal,

prod

uct a

nd p

roce

ss

stan

dard

s ob

serv

ed,

L

Sect

ion

E: P

rinci

ple

9-

Cust

omer

Val

ue3

Is th

ere

any

case

file

d by

an

y st

akeh

olde

r aga

inst

the

com

pany

rega

rdin

g un

fair

trad

e pr

actic

es, i

rres

pons

ible

ad

vert

isin

g an

d/or

ant

i-co

mpe

titiv

e be

havi

our

durin

g th

e la

st fi

ve y

ears

an

d pe

ndin

g as

on

end

of

finan

cial

yea

r. If

so, p

rovi

de

deta

ils th

ereo

f, in

abo

ut 5

0 w

ords

or s

o.

Sect

ion

E: P

rinci

ple

2- P

rodu

cts

Life

Cyc

le

Sust

aina

bilit

y

1Li

st u

p to

3 o

f you

r pro

duct

s or

ser

vice

s w

hose

des

ign

has

inco

rpor

ated

soc

ial o

r en

viro

nmen

tal c

once

rns,

ris

ks a

nd/o

r opp

ortu

nitie

s.

G3.

1bR

R (s

ebI)

nVG

IteM

tItl

ese

ctI

on

#tI

tle

MAt

ch /

lIn

k to

G

3.1

sec

tIo

n#

tItl

eM

Atch

/ lI

nk

to

G3.

1

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

57

PR5

Prac

tices

rela

ted

to c

usto

mer

sa

tisfa

ctio

n, in

clud

ing

resu

lts o

f sur

veys

mea

surin

g cu

stom

er s

atis

fact

ion.

Sect

ion

E: P

rinci

ple

9-

Cust

omer

Val

ue4

Did

you

r com

pany

car

ry

out a

ny c

onsu

mer

sur

vey/

co

nsum

er s

atis

fact

ion

tren

ds?

M"P

rinci

ple

9:

Busi

ness

es s

houl

d en

gage

with

and

pr

ovid

e va

lue

to th

eir

cust

omer

s an

d co

nsum

ers

in a

re

spon

sibl

e m

anne

r."

B-1,

P-

9D

etai

ls o

f the

cus

tom

er

com

plai

nts

on s

afet

y,

labe

ling

and

safe

dis

posa

l of

the

prod

ucts

rece

ived

dur

ing

the

repo

rtin

g pe

riod

L

Asp

ect:

Mar

ketin

g Co

mm

unic

atio

ns

PR6

Prog

ram

s fo

r adh

eren

ce

to la

ws,

sta

ndar

ds, a

nd

volu

ntar

y co

des

rela

ted

to

mar

ketin

g co

mm

unic

atio

ns,

incl

udin

g ad

vert

isin

g,

prom

otio

n, a

nd s

pons

orsh

ip.

PR7

Tota

l num

ber o

f inc

iden

ts

of n

on-c

ompl

ianc

e w

ith

regu

latio

ns a

nd v

olun

tary

co

des

conc

erni

ng m

arke

ting

com

mun

icat

ions

, inc

ludi

ng

adve

rtis

ing,

pro

mot

ion,

an

d sp

onso

rshi

p by

type

of

outc

omes

.

Asp

ect:

Cust

omer

Pr

ivac

y

PR8

Tota

l num

ber o

f su

bsta

ntia

ted

com

plai

nts

rega

rdin

g br

each

es o

f cu

stom

er p

rivac

y an

d lo

sses

of

cus

tom

er d

ata.

Asp

ect:

Com

plia

nce

PR9

Mon

etar

y va

lue

of s

igni

fican

t fin

es fo

r non

-com

plia

nce

with

law

s an

d re

gula

tions

co

ncer

ning

the

prov

isio

n an

d us

e of

pro

duct

s an

d se

rvic

es.

Gu

IdA

nce

on

AlI

Gn

Men

t o

f th

e G

RI G

uId

elIn

es, n

VG

s A

nd

bRR

58

sebI

dIs

clo

suRe

s th

At d

o n

ot

hAV

e A

G3.

1 eQ

uIV

Ale

nt

A.1

Corp

orat

e Id

entit

y N

umbe

r (CI

N) o

f the

Com

pany

A.4

Web

site

B.4

Tota

l Spe

ndin

g on

Cor

pora

te S

ocia

l Res

pons

ibili

ty (C

SR) a

s pe

rcen

tage

of p

rofit

af

ter t

ax (%

)

B.5

List

of a

ctiv

ities

in w

hich

exp

endi

ture

in 4

abo

ve h

as b

een

incu

rred

:

E5.1

Doe

s th

e po

licy

of th

e co

mpa

ny o

n hu

man

righ

ts c

over

onl

y th

e co

mpa

ny o

r ex

tend

to th

e G

roup

/Joi

nt V

entu

res/

Supp

liers

/Con

trac

tors

/NG

Os/

Oth

ers?

E6.1

Doe

s th

e po

licy

rela

ted

to P

rinci

ple

6 co

ver o

nly

the

com

pany

or e

xten

ds to

the

Gro

up/J

oint

Ven

ture

s/Su

pplie

rs/C

ontr

acto

rs/N

GO

s/ot

hers

.

E6.6

Are

the

Emis

sion

s/W

aste

gen

erat

ed b

y th

e co

mpa

ny w

ithin

the

perm

issi

ble

limits

giv

en b

y CP

CB/S

PCB

for t

he fi

nanc

ial y

ear b

eing

repo

rted

?

E6.7

Num

ber o

f sho

w c

ause

/ leg

al n

otic

es re

ceiv

ed fr

om C

PCB/

SPCB

whi

ch a

re

pend

ing

(i.e.

not

reso

lved

to s

atis

fact

ion)

as

on e

nd o

f Fin

anci

al Y

ear.

E7.2

Hav

e yo

u ad

voca

ted/

lobb

ied

thro

ugh

abov

e as

soci

atio

ns fo

r the

adv

ance

men

t or

impr

ovem

ent o

f pub

lic g

ood?

Yes

/No;

if y

es s

peci

fy th

e br

oad

area

s (

drop

box

: Gov

erna

nce

and

Adm

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