Sr. Principles and question references Attributes Parameters 11 Principle 6, Q9 Waste and circularity - Category-wise waste generation: plastic (A), e-waste (B), bio-medical (C), construction and demolition waste (D), battery (E), radioactive (F), hazardous (G), other non-hazardous (H) - Total waste generated (A to H) - Waste intensity - Waste recovered (recycled | reused | recovered) - Waste disposed (by method) 12 Principle 8, Q4 Inclusive development - Percentage of input materials sourced from MSMEs | local sources 13 Principle 8, Q5 - Wages to employees in smaller towns (% of total wages) 14 Principle 9, Q7 Customer and supplier engagement - Percentage of customer data breaches to total cybersecurity events • Conducting materiality and evaluation by applying professional judgement on the evidence obtained to determine whether the subject matter conforms, in all material respects, with the applicable criteria. • Reporting based on the evidence obtained and its evaluation thereof, which led to preparation of this assurance report and expressing a positive form of conclusion on whether the subject matter is free from material misstatement. • Performing quality control and documentation based on the quality control system of DQS India throughout the engagement in accordance with the requirements of ISAE 3000 (Revised) and relevant ethical standards. All procedures and findings were documented in a manner sufficient to support our conclusion. Observations and findings In addition to providing reasonable assurance, we noted the following observations during our engagement: • Stakeholder inclusivity: We found no evidence to suggest that any key stakeholder groups were excluded from the stakeholder engagement processes related to the BRSR core indicators. Atul has demonstrated a proactive and inclusive approach, ensuring that diverse stakeholder perspectives are considered throughout its sustainability-related performance and disclosures. • Materiality: We are not aware of any significant material sustainability topics related to the BRSR core indicators that have been omitted. Atul has identified and reported on the relevant topics, ensuring alignment with stakeholder expectations and sector-specific material issues, particularly those covered under the BRSR core framework. • Responsiveness: Atul has established robust processes to effectively respond to stakeholder concerns and manage its material sustainability issues covered under the BRSR core disclosures. While our assurance was limited to the verification of the reported core indicators, we observed that the Company demonstrates adequate responsiveness to relevant stakeholder concerns within this scope. 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 Corporate overview Performance overview ESG overview Statutory Reports Financial Statements 133
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