Assurance methodology The assurance procedures and principles used for this engagement were drawn from the ISAE 3000 standard and methodology developed by DQS, which consists of the following steps: • Assessing the suitability of the engagement, including the appropriateness of the subject matter and criteria, the competence of the assurance team and the presence of necessary preconditions. The terms of the engagement were agreed upon with the responsible party. • Developing a comprehensive assurance strategy and plan based on the subject matter, its context and internal controls. This included identifying risks of material misstatement and determining the nature, timing and extent of assurance procedures. • Evaluating the suitability of the criteria used to measure or evaluate the subject matter, ensuring they were relevant, complete, reliable, neutral and understandable. • Gathering evidence through detailed procedures including inquiries, inspections, observations, recalculations, analytical reviews and testing of controls and underlying data. Below is the list of verified BRSR core indicators . Sr. Principles and question references Attributes Parameters 1 Principle 1, Q8 Customer and supplier engagement - Average number of accounts payable days 2 Principle 1, Q9 Business openness - Percentage of purchases and sales with trading houses, dealers, related parties - Loans, advances and investments with related parties 3 Principle 3, Q1(c) Employee wellbeing and safety - Spending on wellbeing measures (% of revenue) 4 Principle 3, Q11 - Safety-related incidents (employees and contract workforce) 5 Principle 5, Q3(b) Gender diversity - Gross wages to females (% of total wages) 6 Principle 5, Q7 - Number of POSH complaints 7 Principle 6, Q1 Energy footprint - Total energy consumed - Percentage of energy from renewable sources - Energy intensity 8 Principle 6, Q3 Water footprint - Total water consumption - Water consumption intensity 9 Principle 6, Q4 - Water discharge by destination and treatment level 10 Principle 6, Q7 Greenhouse gas footprint - Scope 1 emissions (with GHG breakup: CO₂, CH₄, N₂O, HFCs, PFCs, SF₆, NF₃) - Scope 2 emissions (with CO₂e breakup) - GHG emission intensity (Scope 1 + 2) BR No. 50257871 Deutsch Quality Systems (India) Private Limited Vaishnavi Tech Park, Sy.No.16/1 and 17/2, Bellandur Gate, Sarjapur Main Road, Ambalipura, Bengaluru - 560102 Karnataka, India www.dqsglobal.com Integrated Annual Report 2024-25 132
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