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SAMPLE REPORT

SEBI BRSR Compliance Report

BSE-Compliant Format · ISAE 3000 (Revised) Assurance-Ready

Business Responsibility
& Sustainability Report

GreenTech Industries Limited · FY 2025-26

CIN: L29100MH2010PLC198765

Assurance Level

Reasonable (ISAE 3000)

Compliance Score

85% Overall

Assurance Readiness

92% Ready

CIN: L29100MH2010PLC198765

Reporting Period: 1 April 2025 – 31 March 2026

Listed: BSE (534987) · NSE (GREENTECH)

Prepared by
Resilient Sustainance Private Limited

SAMPLE REPORT

About This Report

Reporting Framework

This report has been prepared in accordance with SEBI Circular SEBI/HO/CFD/CMD-2/P/CIR/2021/562 dated 10 May 2021 and subsequent amendments, including the BRSR Core framework mandated vide Circular dated 12 July 2023. The report covers the standalone India operations of GreenTech Industries Limited for FY ended 31 March 2026.

Reporting Boundary

Entity Covered	GreenTech Industries Limited (Standalone)
Reporting Period	1 April 2025 – 31 March 2026
Previous Period	1 April 2024 – 31 March 2025
Boundary Scope	All 6 manufacturing plants, corporate office (Mumbai), R&D centre (Pune). Excludes overseas subsidiaries.
Restatements	GHG Scope 1 data for FY 2024-25 restated to reflect updated IPCC AR6 emission factors (+2.1%).
Data Collection	Centralised ESG data management system with quarterly validation cycles.

Materiality Process

A double materiality assessment was conducted in Q2 FY 2025-26, engaging 842 stakeholders across 8 categories. The assessment identified 12 material topics mapped to the 9 NGRBC Principles.

Assurance

Assurance Standard	ISAE 3000 (Revised)
Assurance Level	Limited Assurance on BRSR Core indicators; Reasonable Assurance readiness assessed internally
Assurance Provider	[To be appointed — report prepared as assurance-ready]
Scope	9 BRSR Core ESG attributes: GHG, energy, water, waste, diversity, pay parity, wages, open cases, LTIFR

Frameworks Referenced

Primary Frameworks
BRSR Format	SEBI (LODR) Regulations, 2015
BRSR Core	SEBI Circular, July 2023
NGRBC	National Guidelines on RBC
Companies Act	Sections 134(m), 135, Sch VII

Voluntary Frameworks
GRI Standards	2021 Universal (Referenced)
TCFD	Climate disclosures (Partial)
SDG Mapping	UN SDGs
ISSB	IFRS S1 & S2 (Preparatory)

SAMPLE REPORT

About This Reportii

List of Abbreviationsv

List of Tables & Figuresvii

Message from the Boardix

Executive Summary & Compliance Scorecard1

Key Performance Indicators1

Section-wise Compliance Overview2

Assurance Readiness Assessment3

Priority Action Summary4

Section A: General Disclosures5

I. Details of the Listed Entity5

II. Products/Services7

III. Operations9

IV. Employees11

V. Holding, Subsidiary & Associate Companies15

VI. CSR Details16

Section B: Management & Process Disclosures17

Policy Status for All 9 NGRBC Principles17

Governance Structure & Board ESG Committee21

Stakeholder Engagement & Materiality Assessment24

Section C: Principle-wise Performance Disclosure27

Principle 1: Ethics, Transparency & Accountability27

Principle 2: Sustainable & Safe Products32

Principle 3: Employee Wellbeing37

Principle 4: Stakeholder Engagement43

Principle 5: Human Rights47

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Table of Contents (continued)

Principle 6: Environment51

Principle 7: Policy Advocacy65

Principle 8: Inclusive Growth & Equitable Development69

Principle 9: Consumer Responsibility76

BRSR Core KPI Summary82

9 ESG Attributes & Detailed Scoring82

Assurance Readiness & Gap Analysis86

Value Chain ESG Assessment88

Climate Risk & TCFD Alignment94

SDG Mapping & Impact Assessment100

Compliance Summary & Signatory104

Assurance Statement106

Signatory Block108

Annexures110

A. GRI Content Index110

B. BRSR–GRI–SDG Cross-Reference113

C. Emission Factor Sources115

D. Assurance Engagement Terms117

E. Glossary119

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List of Abbreviations

Abbreviation	Full Form
AGM	Annual General Meeting
BEE	Bureau of Energy Efficiency
BOD	Biochemical Oxygen Demand
BRSR	Business Responsibility and Sustainability Reporting
CAGR	Compound Annual Growth Rate
CBAM	Carbon Border Adjustment Mechanism
CDP	Carbon Disclosure Project
CIN	Corporate Identity Number
COD	Chemical Oxygen Demand
CPCB	Central Pollution Control Board
CSR	Corporate Social Responsibility
DIN	Director Identification Number
DJSI	Dow Jones Sustainability Index
EHS	Environment, Health and Safety
EIA	Environmental Impact Assessment
EMS	Environmental Management System
EPC	Engineering, Procurement and Construction
EPR	Extended Producer Responsibility
ESG	Environmental, Social and Governance
ETP	Effluent Treatment Plant
FY	Financial Year
GHG	Greenhouse Gas
GJ	Gigajoules
GRI	Global Reporting Initiative
GWP	Global Warming Potential
HRDD	Human Rights Due Diligence
IGBC	Indian Green Building Council
IPCC	Intergovernmental Panel on Climate Change
ISAE	International Standard on Assurance Engagements
ISO	International Organization for Standardization
ISSB	International Sustainability Standards Board

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List of Abbreviations (continued)

Abbreviation	Full Form
KLD	Kilolitres per Day
KMP	Key Managerial Personnel
LCA	Life Cycle Assessment
LODR	Listing Obligations and Disclosure Requirements
LTIFR	Lost Time Injury Frequency Rate
MCA	Ministry of Corporate Affairs
MIDC	Maharashtra Industrial Development Corporation
MoEFCC	Ministry of Environment, Forest and Climate Change
MT	Metric Tonnes
NGRBC	National Guidelines on Responsible Business Conduct
NIC	National Industrial Classification
NOC	No Objection Certificate
NOx	Nitrogen Oxides
NSE	National Stock Exchange of India
OBC	Other Backward Classes
PAT	Profit After Tax
POSH	Prevention of Sexual Harassment
PwD	Persons with Disabilities
R&D	Research and Development
REC	Renewable Energy Certificate
SC	Scheduled Castes
SDG	Sustainable Development Goal
SEBI	Securities and Exchange Board of India
SOx	Sulphur Oxides
SPCB	State Pollution Control Board
ST	Scheduled Tribes
STP	Sewage Treatment Plant
TCFD	Task Force on Climate-related Financial Disclosures
tCO2e	Tonnes of Carbon Dioxide Equivalent
TJ	Terajoules
UNGP	UN Guiding Principles on Business and Human Rights
ZLD	Zero Liquid Discharge

SAMPLE REPORT

List of Tables & Figures

Tables

No.	Title	Page
Table 1	KPI Year-on-Year Comparison	2
Table 2	Details of the Listed Entity	5
Table 3	Products/Services with NIC Codes	7
Table 4	Product Sustainability Features	8
Table 5	Operational Footprint	9
Table 6	Export Markets by Region	10
Table 7	Employee Breakdown by Category & Gender	11
Table 8	Diversity: SC/ST/OBC/PwD Breakdown	12
Table 9	Age Distribution of Workforce	13
Table 10	Turnover Rates by Category	14
Table 11	Hiring Data FY 2025-26	14
Table 12	Group Structure & BRSR Participation	15
Table 13	CSR Obligation & Spend	16
Table 14	Policy Status — 9 NGRBC Principles	17
Table 15	Policy Details: Board Approval, Scope, Review	18
Table 16	Board ESG Committee Composition	21
Table 17	Board Competency Matrix	22
Table 18	Stakeholder Mapping Matrix	24
Table 19	Double Materiality Results	25
Table 20	Code of Conduct Coverage	27
Table 21	Whistleblower Statistics	28
Table 22	Anti-corruption Training	29
Table 23	Regulatory Actions & Fines (5-Year)	30

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List of Tables & Figures (continued)

Tables (continued)

No.	Title	Page
Table 24	R&D Investment Breakdown	32
Table 25	Sustainable Sourcing by Material	33
Table 26	LCA Results — Top 3 Products	34
Table 27	Recycled Input Materials	35
Table 28	EPR Compliance Status	35
Table 29	Employee Benefits Coverage	37
Table 30	Safety Performance Indicators	38
Table 31	Training Hours by Category	40
Table 32	Grievance Mechanism Statistics	41
Table 33	Equal Remuneration Analysis	42
Table 34	Stakeholder Identification Matrix	43
Table 35	Top 12 Material Topics	45
Table 36	Human Rights Training Coverage	47
Table 37	Minimum Wages Compliance	48
Table 38	Median Remuneration & Gender Pay Gap	49
Table 39	Human Rights Grievances	50
Table 40	HRDD Assessment Summary	50

Figures

No.	Title	Page
Exhibit 1	Section-wise BRSR Compliance Bars	1
Exhibit 2	KPI Comparison Table	2
Exhibit 3	Compliance Trend (3-Year)	3
Exhibit 4	Headline Metric Cards	1
Exhibit 5	Revenue Mix by Product Line	7
Exhibit 6	Employee Gender Distribution	11
Exhibit 7	Workforce Diversity Ring Chart	12
Exhibit 8	CSR Spend by Focus Area	16
Exhibit 9	Policy Compliance Heatmap	19
Exhibit 10	Governance Structure	21
Exhibit 11	Stakeholder Engagement Frequency	24
Exhibit 12	Double Materiality Matrix	26
Exhibit 13	Whistleblower Trend	28
Exhibit 14	R&D Spend Distribution	32
Exhibit 15	Safety Trend (LTIFR)	39
Exhibit 16	Training Hours Distribution	40
Exhibit 17	Gender Pay Ratio by Level	49

SAMPLE REPORT

Message from the Board

Board Statement

The Board of Directors of GreenTech Industries Limited affirms its commitment to responsible business conduct and sustainable value creation for all stakeholders. This BRSR represents our accountability to transparency and continuous improvement across all nine NGRBC principles.

Dear Stakeholders,

FY 2025-26 has been a landmark year for GreenTech Industries in our sustainability journey. As the global discourse on climate change intensifies and regulatory expectations evolve, we have strengthened our resolve to integrate ESG considerations into every facet of our operations.

Our company, engaged in the manufacture of electronic components for clean energy — solar panels, energy storage systems, smart grid solutions and related EPC services — operates 6 manufacturing plants across India with a workforce of 4,800 permanent employees and 3,200 workers. We sit at the intersection of industrial growth and the clean energy transition.

Key Achievements in FY 2025-26

Environmental stewardship: We reduced absolute Scope 1 and 2 GHG emissions by 3.2% year-on-year even as revenue grew 14.8%. Renewable energy share reached 28.5%, up from 22.1%. Energy intensity per unit of turnover improved by 15.2%.

Water and waste: Water recycling rates improved to 74.2%, and our Vadodara plant achieved ZLD certification. Waste diversion reached 70%, with a target of 85% by FY 2027-28.

Social performance: Female participation increased to 19.8% of total headcount (target: 25% by FY 2028-29). LTIFR improved to 0.42 per million man-hours with zero fatalities for the third consecutive year.

Governance: 100% of Board members, KMPs and senior management completed Code of Conduct affirmation. The whistleblower mechanism resolved 12 complaints with 32-day average resolution time.

SAMPLE REPORT

Three-Year ESG Roadmap

Priority Area	Target (FY 2028-29)	Baseline
Renewable Energy Share	50% of total energy	28.5%
GHG Emission Intensity	30% reduction vs FY 2022-23	18% achieved
Water Recycling Rate	90% across all plants	74.2%
Waste Diversion Rate	85% of total waste	70%
Women in Workforce	25% of total headcount	19.8%
Scope 3 Coverage	Full estimation (Cat 1-15)	Cat 1, 3, 5
Supplier ESG Assessment	100% Tier 1 suppliers	68%

We acknowledge that gaps remain, particularly in Scope 3 emissions estimation, value chain human rights due diligence, and environmental management at newer facilities.

Board Commitment

The Board has reviewed this report and confirms that the disclosures herein represent a true and fair view of the Company’s ESG performance for FY 2025-26.

Chairperson, Board of Directors

[Name]

Date: [DD/MM/2026]

Managing Director & CEO

[Name]

Date: [DD/MM/2026]

Chair, ESG & Risk Committee

[Name]

Date: [DD/MM/2026]

Chief Sustainability Officer

[Name]

Date: [DD/MM/2026]

SAMPLE REPORT

Executive Summary

Key Finding

GreenTech Industries achieves 85% overall BRSR compliance, with Section A at 96% and BRSR Core KPIs at 92%. Section C at 78% is the primary gap — driven by incomplete Scope 3 estimation and value chain disclosures under Principles 2 and 5.

Exhibit 1

Section-wise BRSR Compliance, FY 2025-26 (%)

Section A: General

96%

BRSR Core KPIs (9)

92%

Section B: Management

88%

Section C: Principles

78%

Exhibit 4

Headline Indicators, FY 2025-26

₹842.6Cr

Revenue

+14.8% YoY

8,000

Total Workforce

+6.2% YoY

11,957

GHG (tCO2e)

-3.2% YoY

0.42

LTIFR

-18% YoY

28.5%

Renewable Energy

+6.4pp

74.2%

Water Recycled

+5.1pp

70%

Waste Diverted

+10pp

19.8%

Women %

+1.4pp

SAMPLE REPORT

Exhibit 2

Key Performance Indicators — Year-on-Year Comparison (Table 1)

Metric	FY 25-26	FY 24-25	FY 23-24	YoY
Total GHG Emissions (tCO2e)	11,957	12,352	12,890	-3.2%
Energy Intensity (GJ/₹Cr)	148.2	174.8	196.4	-15.2%
Renewable Energy (%)	28.5%	22.1%	16.8%	+6.4pp
LTIFR (per Mn man-hrs)	0.42	0.51	0.68	-18%
Fatalities	0	0	0	—
Water Recycling (%)	74.2%	69.1%	62.5%	+5.1pp
Waste Diversion (%)	70%	60%	52%	+10pp
CSR Spend (₹ Lakh)	185.4	162.0	138.5	+14.4%
Training Hrs/Employee	42.5	36.8	28.4	+15.5%
Women in Workforce	19.8%	18.4%	16.9%	+1.4pp
Gender Pay Ratio (F:M)	0.91	0.88	0.85	+3.4%
Gross Wages (₹ Cr)	186.4	168.2	152.6	+10.8%
Supplier ESG Assessed	68%	52%	38%	+16pp
Complaints Resolved	97.8%	95.2%	92.6%	+2.6pp
Board Independence	62.5%	55.6%	55.6%	+6.9pp

Key Finding

All 15 tracked KPIs show positive year-on-year movement. Strongest gains: waste diversion (+10pp) and renewable energy (+6.4pp).

SAMPLE REPORT

Exhibit 3

Compliance Score Trend, FY 2023-24 to FY 2025-26

Section	FY 23-24	FY 24-25	FY 25-26	3-Yr
Section A: General	88%	93%	96%	+8pp
Section B: Management	76%	82%	88%	+12pp
Section C: Principles	64%	72%	78%	+14pp
BRSR Core KPIs	80%	86%	92%	+12pp
Overall	72%	79%	85%	+13pp

Assurance Readiness

Limited Assurance

92%Ready for ISAE 3000. 2 minor gaps in water discharge quality evidence and Scope 2 market-based methodology.

Reasonable Assurance

74%4 gaps: Scope 3 methodology, value chain assessments, internal controls, waste data reconciliation.

Principle-wise Compliance

P1: Ethics

90%

P2: Products

72%

P3: Wellbeing

86%

P4: Stakeholders

82%

P5: Human Rights

74%

P6: Environment

80%

P7: Advocacy

68%

P8: Inclusive

76%

P9: Consumer

84%

SAMPLE REPORT

Priority Action Summary

Immediate Actions

5 priority actions for FY 2026-27 to close gaps and achieve 90%+ overall. Est. investment: ₹1.8 Crore.

#	Action Item	Principle	Priority	Timeline	Cost (₹L)
1	Complete Scope 3 estimation (all 15 categories)	P6	HIGH	Q2 FY27	45.0
2	Value chain human rights due diligence	P5	HIGH	Q2 FY27	32.0
3	LCA for remaining product lines	P2	MED	Q3 FY27	28.0
4	Formalise policy advocacy framework	P7	MED	Q1 FY27	8.0
5	Social impact measurement for CSR	P8	MED	Q3 FY27	18.0

YoY Performance Highlights

Environmental

GHG Intensity	14.2 tCO2e/₹Cr	-15.8%
Total Energy	124,850 GJ	-2.1%
Water Withdrawal	186,420 KL	-4.2%
Hazardous Waste	142.8 MT	-8.6%

Social & Governance

Employee Turnover	12.4%	-2.1pp
Training Investment	₹3.2 Cr	+22%
Grievances Resolved	96.8%	+3.2pp
Board Meetings	8	+1

SAMPLE REPORT

Section A: General Disclosures

I. Details of the Listed Entity (Table 2)

CIN	L29100MH2010PLC198765
Name	GreenTech Industries Limited
Year of Incorporation	2010
Registered Office	Plot 42, MIDC Industrial Area, Pune – 411026, Maharashtra
Corporate Office	Tower B, 14th Floor, One BKC, Bandra Kurla Complex, Mumbai – 400051
Email	esg@greentechindustries.com
Telephone	+91-22-6789-0100
Website	www.greentechindustries.com
Financial Year	1 April 2025 – 31 March 2026
Stock Exchanges	BSE (534987); NSE (GREENTECH)
Paid-up Capital	₹ 45.00 Crore
Contact (ESG Head)	Ms. Priya Sharma, CSO · +91-22-6789-0142
Reporting Boundary	Standalone (India operations)
Assurance Provider	[To be appointed]
Assurance Type	Limited Assurance (ISAE 3000 Revised) — planned

Sector & Business Details

NIC Sector Codes	26 (Electronic products); 27 (Electrical equipment)
Key Activities	Solar panel mfg, energy storage, smart grid solutions, EPC services
Revenue (₹ Cr)	842.6 (FY26); 733.8 (FY25)
Net Worth (₹ Cr)	456.3
Total Assets (₹ Cr)	712.8
Subsidiaries	2 WOS (UAE, Singapore), 1 JV (India)
Subsidiaries in BRSR?	No (overseas; JV files separately)

SAMPLE REPORT

Key Finding

Section A compliance at 96%. Only gap: external assurance provider not yet named.

II. Products/Services (Table 3)

Exhibit 5

Revenue Mix by Product Line, FY 2025-26

S.No.	Product/Service	NIC Code	Revenue (₹Cr)	% Turnover
1	Solar Panel Manufacturing	27401	353.9	42%
2	Energy Storage Systems	27202	235.9	28%
3	Smart Grid Solutions	26510	151.7	18%
4	EPC Services (Solar)	42209	101.1	12%
	Total		842.6	100%

Solar 42%

Storage 28%

Grid 18%

EPC 12%

Product Sustainability Features (Table 4)

Product	Sustainability Feature	Certification	% Rev
Solar Panels	Lead-free solder, recyclable Al frame, 25yr warranty	IEC 61215, BIS	100%
Energy Storage	LFP chemistry (no cobalt), second-life programme	UL 9540, IEC 62619	85%
Smart Grid	Energy efficiency optimisation, demand response	IEEE 2030, IS 16169	100%
EPC Services	Low-impact installation, site restoration	MNRE Guidelines	100%

Key Finding

96.5% of revenue from products with verified sustainability features. Cobalt phase-out at 85%, full elimination targeted by FY 2027-28.

SAMPLE REPORT

III. Operations (Table 5)

Exhibit 6

Manufacturing & Operational Footprint

Facility	Location	Type	Area (sqft)	Headcount	Certifications
Plant 1	Pune, MH	Solar + R&D	185,000	1,420	ISO 14001, 45001, 9001
Plant 2	Chennai, TN	Solar + Storage	142,000	1,180	ISO 14001, 45001
Plant 3	Vadodara, GJ	Storage + Grid	128,000	980	ISO 14001, 45001, ZLD
Plant 4	Hyderabad, TS	Smart Grid	96,000	860	ISO 14001, 9001
Plant 5	Noida, UP	Assembly + Test	74,000	640	ISO 14001 (in progress)
Plant 6	Bengaluru, KA	Components	62,000	520	ISO 14001 (in progress)
Corp. Office	Mumbai, MH	HQ	28,000	380	IGBC Gold
R&D Centre	Pune, MH	Research	18,000	220	—

Market Coverage & Exports (Table 6)

Domestic
States with Sales	22
Mfg States	6
Domestic Revenue	78% (₹657.2 Cr)
Key Customers	DISCOMs, NTPC, SECI

Exports
Countries	11
Export Revenue	22% (₹185.4 Cr)
Key Markets	UAE, KSA, Kenya, Nigeria
YoY Growth	+28.4%

Supply Chain Overview

Parameter	FY 25-26	FY 24-25
Total Tier 1 Suppliers	248	226
India Suppliers	186 (75%)	172 (76%)
Overseas Suppliers	62 (25%)	54 (24%)
ESG Assessed	169 (68%)	117 (52%)
ISO 14001 Certified	112 (45%)	89 (39%)
MSME Suppliers	94 (38%)	82 (36%)

SAMPLE REPORT

IV. Employees (Table 7)

Exhibit 6

Workforce by Category & Gender, 31 March 2026

Category	Male	Female	Other	Total	%F
Permanent Employees	3,792	984	24	4,800	20.5%
Directors (incl. ED)	6	2	0	8	25.0%
KMPs	4	2	0	6	33.3%
Senior Mgmt	42	12	0	54	22.2%
Middle Mgmt	286	84	2	372	22.6%
Junior/Staff	3,454	884	22	4,360	20.3%
Permanent Workers	2,528	624	48	3,200	19.5%
Skilled	1,680	412	28	2,120	19.4%
Semi-skilled	624	156	12	792	19.7%
Unskilled	224	56	8	288	19.4%
Total Permanent	6,320	1,608	72	8,000	20.1%

Contractual Staff

Category	Male	Female	Total	%F
Contract Employees	412	138	550	25.1%
Contract Workers	864	186	1,050	17.7%
Total Contractual	1,276	324	1,600	20.3%

SAMPLE REPORT

Diversity: SC/ST/OBC/PwD (Table 8)

Category	SC	ST	OBC	General	PwD	Total
Perm. Employees	576 (12%)	192 (4%)	1,104 (23%)	2,928 (61%)	48 (1%)	4,800
Perm. Workers	480 (15%)	160 (5%)	832 (26%)	1,728 (54%)	32 (1%)	3,200
Total	1,056 (13.2%)	352 (4.4%)	1,936 (24.2%)	4,656 (58.2%)	80 (1%)	8,000

Key Finding

SC/ST at 17.6% exceeds 15% voluntary target. PwD at 1.0% meets RPwD Act benchmark; target 1.5% by FY 2028-29.

Age Distribution (Table 9)

Age	Employees	%	Workers	%	Total
Under 30	1,440	30%	1,120	35%	2,560
30–50	2,784	58%	1,696	53%	4,480
Above 50	576	12%	384	12%	960
Total	4,800	100%	3,200	100%	8,000

Under 30: 32%

30-50: 56%

50+: 12%

Turnover Rates (Table 10)

Category	FY26	FY25	Change
Perm Employees — Male	13.2%	14.8%	-1.6pp
Perm Employees — Female	10.8%	13.2%	-2.4pp
Perm Workers — Male	11.4%	13.6%	-2.2pp
Perm Workers — Female	9.8%	12.4%	-2.6pp
Overall	12.4%	14.5%	-2.1pp

SAMPLE REPORT

Hiring Data FY 2025-26 (Table 11)

Category	Male	Female	Other	Total	%F
New Perm Employees	486	164	6	656	25.0%
New Perm Workers	324	96	4	424	22.6%
Lateral Hires	182	68	2	252	27.0%
Campus/Fresh Grads	142	78	4	224	34.8%
Total New Hires	810	260	10	1,080	24.1%

Key Finding

New hire female share at 24.1% exceeds current 20.1% workforce average. Campus hiring at 34.8% female, reflecting targeted diversity recruitment.

V. Holding, Subsidiary & Associate (Table 12)

Entity	Relationship	Country	% Holding	BRSR?
GreenTech Solar FZCO	WOS	UAE	100%	NO
GreenTech Energy Pte	WOS	Singapore	100%	NO
SolarGrid Tech LLP	JV	India	51%	SEP

VI. CSR Details (Table 13)

CSR Applicability	Yes (Section 135)
Net Profit for CSR (₹ Cr)	68.4 (avg 3yr: 71.4)
2% Obligation (₹ Lakh)	142.8
CSR Spent (₹ Lakh)	185.4 (129.8% of obligation)

Exhibit 8

CSR Spend by Focus Area (₹ Lakh)

Education & Skills

63.0

Clean Energy Access

44.5

Healthcare

33.4

Environment/Water

25.9

Rural Development

18.6

SAMPLE REPORT

Section B: Management & Process Disclosures

Policy Status — 9 NGRBC Principles (Table 14)

Exhibit 9

Policy Compliance Heatmap

Question	P1	P2	P3	P4	P5	P6	P7	P8	P9
Policy available?	Y	Y	Y	Y	Y	Y	P	Y	Y
Board approved?	Y	Y	Y	Y	Y	Y	N	Y	Y
Web link?	Y	Y	Y	Y	Y	Y	N	Y	Y
Own operations?	Y	Y	Y	Y	Y	Y	Y	Y	Y
Value chain?	Y	P	P	Y	P	P	N	P	Y
Local languages?	Y	P	Y	P	Y	P	N	Y	P
Committee oversight?	Y	Y	Y	Y	Y	Y	P	Y	Y
Annual review?	Y	Y	Y	Y	Y	Y	N	Y	Y

Y Full

P Partial

N No

Key Finding

P7 (Policy Advocacy) has weakest framework — draft policy lacks Board approval, web link, annual review. Primary driver of 68% P7 score. Remediation targets Q1 FY 2026-27.

SAMPLE REPORT

Policy Details (Table 15)

P	Policy Name	Approved	Review	Committee	VC?
P1	Code of Conduct & Ethics	Apr 2024	Annual	Audit	Y
P2	Product Responsibility	Jun 2024	Annual	ESG	P
P3	HR & Wellbeing	Apr 2024	Annual	NRC/ESG	P
P4	Stakeholder Engagement	Jun 2024	Annual	ESG	Y
P5	Human Rights	Sep 2024	Annual	ESG	P
P6	EHS Policy	Apr 2024	Annual	ESG	P
P7	Public Policy (Draft)	Pending	—	—	N
P8	CSR & Community	Apr 2024	Annual	CSR	P
P9	Consumer & Data Privacy	Jun 2024	Annual	Audit/ESG	Y

Policy Training Coverage

Principle	Emp %	Worker %	Languages
P1: Ethics	100%	92%	EN, HI, MR, TA, GU, TE, KN
P2: Products	85%	78%	EN, HI
P3: Wellbeing	100%	100%	EN, HI, MR, TA, GU, TE, KN
P4: Stakeholders	72%	45%	EN, HI
P5: Human Rights	88%	82%	EN, HI, MR, TA, GU, TE, KN
P6: Environment	94%	96%	EN, HI, MR, TA, GU
P7: Advocacy	28%	0%	EN only
P8: Inclusive	68%	42%	EN, HI, MR, TA, GU, TE, KN
P9: Consumer	82%	56%	EN, HI

Self-Assessment Scores

Principle	Rating	Score	Rationale
P1	A	90%	Full code, robust whistleblower
P2	B	72%	LCA incomplete for 2 lines
P3	A	86%	Strong safety, benefits
P4	A-	82%	Good engagement
P5	B	74%	VC HRDD incomplete
P6	A-	80%	Scope 3 gap
P7	C	68%	No Board approval
P8	B	76%	Weak impact measurement
P9	A-	84%	High resolution, privacy gaps

SAMPLE REPORT

Governance Structure (Table 16)

Exhibit 10

Board Composition & ESG Committee

Name	Designation	Category	ESG?	Tenure
[Chairperson]	NE Chairperson	Independent	CHAIR	8 yrs
[MD & CEO]	MD & CEO	Executive	MBR	14 yrs
[WTD]	WTD — Ops	Executive	NO	6 yrs
[ID 1]	Independent Dir	Independent	MBR	5 yrs
[ID 2]	Independent Dir	Ind. (Woman)	MBR	4 yrs
[ID 3]	Independent Dir	Independent	NO	3 yrs
[NED]	Non-Exec Dir	Nominee	NO	10 yrs
[ID 4]	Independent Dir	Ind. (Woman)	MBR	2 yrs

Board Summary
Total Directors	8
Independent	5 (62.5%)
Women	2 (25%)
Avg Tenure	6.5 years

ESG Committee
Members	5 (3 Ind.)
Meetings FY26	4 (quarterly)
Attendance	95%
Charter Reviewed	Jun 2025

Board Competency Matrix (Table 17)

Competency	Directors	%
Industry/Manufacturing	5	62.5%
Finance/Accounting	4	50.0%
ESG/Sustainability	3	37.5%
Technology	4	50.0%
Risk Management	5	62.5%
Legal/Regulatory	3	37.5%

SAMPLE REPORT

Stakeholder Engagement (Table 18)

Exhibit 11

Stakeholder Mapping Matrix

Group	Channel	Frequency	Key Concerns
Shareholders	AGM, analyst calls, ESG roadshows	Quarterly	ESG ratings, climate targets
Employees	Town halls, surveys, intranet	Monthly	Growth, safety, work-life
Workers	Safety committees, toolbox talks	Weekly	Wages, safety, facilities
Customers	Portal, feedback, key account reviews	Continuous	Quality, warranty, ESG cert
Suppliers	Vendor meets, portal, audits	Annual	Payment terms, ESG support
Communities	CSR committees, public hearings	Semi-annual	Jobs, water, skills
Regulators	Filings, inspections, forums	As required	Compliance, BRSR, EPR
Civil Society	NGO partnerships, consultations	Quarterly	Transparency, labour

Double Materiality Results (Table 19)

Exhibit 12

#	Topic	NGRBC	Impact	Importance	Combined
1	Climate Change & GHG	P6	4.8	4.9	4.85
2	OHS	P3	4.7	4.8	4.75
3	Product Quality	P9	4.6	4.7	4.65
4	Energy Management	P6	4.5	4.6	4.55
5	Waste & Circular Economy	P6	4.4	4.5	4.45
6	Ethics & Anti-corruption	P1	4.3	4.6	4.45
7	Employee Development	P3	4.4	4.3	4.35
8	Water Stewardship	P6	4.2	4.4	4.30
9	Supply Chain	P2/P5	4.1	4.3	4.20
10	Human Rights	P5	4.0	4.2	4.10
11	Community Development	P8	3.8	4.0	3.90
12	Data Privacy	P9	3.7	4.1	3.90

Section C: Principle-wise Performance

Principle 1: Ethics, Transparency & Accountability

Key Finding

P1 at 90% — highest of all principles. Code of Conduct: 100% directors/KMPs/employees, 92% workers. Zero confirmed corruption incidents.

Code of Conduct Coverage (Table 20)

Category	FY26 Covered	Total	%	FY25%
Directors	8	8	100%	100%
KMPs	6	6	100%	100%
Perm Employees	4,800	4,800	100%	98.6%
Perm Workers	2,944	3,200	92.0%	88.4%
Contract Employees	495	550	90.0%	82.0%
Contract Workers	840	1,050	80.0%	72.0%

Whistleblower Statistics (Table 21)

Exhibit 13

Whistleblower Trend

Parameter	FY26	FY25	FY24
Received	12	14	18
Resolved	11	13	17
Pending	1	1	1
Avg Resolution (days)	32	38	45
Substantiated	4	5	7
Disciplinary action	3	4	5

Anti-corruption Training (Table 22)

Category	Trained	Total	%
Directors + KMPs	14	14	100%
Senior Mgmt	54	54	100%
Middle Mgmt	360	372	96.8%
Other Employees	3,920	4,360	89.9%
Workers	2,560	3,200	80.0%

SAMPLE REPORT

Regulatory Actions & Fines (Table 23)

Year	Nature	Authority	Penalty	Status
FY 25-26	Nil
FY 24-25	Nil
FY 23-24	Minor consent deviation (effluent pH)	MPCB	₹1.5L	RESOLVED
FY 22-23	Nil
FY 21-22	Late filing (subsidiary)	RoC	₹0.25L	RESOLVED

Principle 2: Sustainable & Safe Products

Key Finding

P2 at 72%. Gaps: LCA for 1/4 lines, EPR partial, value chain assessment covers Tier 1 only. R&D sustainability spend strong at 2.8% of revenue.

R&D Investment (Table 24)

Exhibit 14

R&D Spend by Category

Category	FY26 (₹Cr)	% Total	FY25
Environmental Impact	10.2	43.2%	7.8
Product Efficiency	6.8	28.8%	5.4
Social Impact	2.4	10.2%	1.8
Process Innovation	4.2	17.8%	3.6
Total R&D	23.6	100%	18.6

Sustainable Sourcing (Table 25)

Material	Total (MT)	Sustainable (MT)	%
Silicon Wafers	2,840	568	20%
Aluminium	1,680	672	40%
Glass	3,200	640	20%
LFP	1,240	124	10%
Copper	480	168	35%
Steel	2,160	648	30%

SAMPLE REPORT

LCA Results (Table 26)

Product	Stage	kgCO2e	MJ	Water(L)	Status
Solar 400W	Raw Material	42.8	186	124	DONE
	Manufacturing	28.4	142	86
	End-of-Life	4.2	18	12
Battery 10kWh	Raw Material	186.4	842	386	PARTIAL
Battery 10kWh	Manufacturing	94.2	428	164	PARTIAL
Smart Grid	Not commenced				PENDING

EPR Compliance (Table 28)

Category	Regulation	Target (MT)	Collected	Status
Solar (e-waste)	E-Waste Rules 2022	86.4	72.8	84.3%
Battery	Battery Waste Rules 2022	42.0	38.6	91.9%
Packaging	Plastic Waste Rules 2016	124.8	118.6	95.0%

Key Finding

Solar panel LCA: 75.4 kgCO2e/unit total, energy payback 1.8 years vs 25-year life. Among lowest in Indian solar mfg.

Principle 3: Employee Wellbeing

Key Finding

P3 at 86%. Strong safety (zero fatalities, LTIFR 0.42), comprehensive benefits. Gap: equal remuneration analysis at worker level and parental leave tracking.

SAMPLE REPORT

Benefits Coverage (Table 29)

Benefit	Employees		Workers
Benefit	M	F	M	F
Health Insurance	100%	100%	100%	100%
Accident Insurance	100%	100%	100%	100%
Maternity	—	100%	—	100%
Paternity	100%	—	100%	—
Day Care	100%	100%	68%	68%
PF + Gratuity	100%	100%	100%	100%
ESOP	28%	26%	—	—

Safety Performance (Table 30)

Exhibit 15

Safety Indicators

Indicator	Emp FY26	Wkr FY26	Emp FY25	Wkr FY25
Fatalities	0	0	0	0
LTIFR (per Mn hrs)	0.28	0.62	0.34	0.74
Recordable Injuries	6	14	8	18
Near-misses	142	286	118	224
Safety Training (hrs)	28,800	44,800	22,600	36,000

Training (Table 31)

Exhibit 16

Training Hours by Category

Category	Skill	H&S	Total	Avg/Person	%
Sr Mgmt	1,296	432	1,728	32.0	100%
Mid Mgmt	11,160	3,720	14,880	40.0	100%
Other Emp	130,800	56,160	186,960	42.9	96%
Workers	51,200	44,800	96,000	30.0	94%
Total	194,456	105,112	299,568	37.4	96%

SAMPLE REPORT

Grievances (Table 32)

Category	Filed	Resolved	Pending	Avg Days
Working conditions	14	13	1	18
Wages/benefits	8	8	0	12
POSH	3	3	0	42
Discrimination	2	2	0	28
H&S	10	10	0	8
Other	5	4	1	22
Total	42	40	2	18

Equal Remuneration (Table 33)

Exhibit 17

Gender Pay Ratio by Level (F:M)

Level	Male (₹LPA)	Female	Ratio	FY25
Senior Mgmt	42.0	40.2	0.96	0.94
Middle Mgmt	18.6	17.4	0.94	0.91
Junior/Staff	6.8	6.2	0.91	0.88
Skilled Workers	3.6	3.2	0.89	0.86
Semi/Unskilled	2.4	2.2	0.92	0.88
Overall Weighted	—		0.91	0.88

Sr Mgmt

0.96

Mid Mgmt

0.94

Junior

0.91

Skilled Wkr

0.89

Semi/Unskilled

0.92

Key Finding

Gender pay gap narrowed from 12% (FY24) to 9% (FY26). Widest gap at skilled worker level (11.1%). Target: ≤5% at all levels by FY 2028-29.

SAMPLE REPORT

Principle 4: Stakeholder Engagement

Key Finding

P4 at 82%. Engagement well-established across 8 groups. Gap: formal processes for vulnerable/marginalised groups at 2 newer plants.

Stakeholder Matrix (Table 34)

Group	Channel	Frequency	Key Concern
Shareholders	AGM, calls, roadshows	Quarterly	ESG ratings, climate
Employees	Town halls, surveys	Monthly	Growth, safety
Workers	Safety committees	Weekly	Wages, safety
Customers	Portal, reviews	Continuous	Quality, warranty
Suppliers	Vendor meets, audits	Annual	Payment, ESG
Communities	CSR committees	Semi-annual	Jobs, water, skills
Regulators	Filings, inspections	As needed	Compliance
Civil Society	NGO partnerships	Quarterly	Transparency

Initiatives for Disadvantaged Groups

Initiative	Target	Beneficiaries	₹ Lakh
Solar Technician Training	SC/ST youth, women	240	28.4
Women in Clean Energy	Tier-2/3 city women	86	12.6
Community Solar Lighting	BPL households	1,200 HH	18.2
Accessible Workplace	PwD candidates	32	8.4
Digital Literacy	Rural communities	480	6.8

Key Finding

Solar Technician Training: 78% placement rate (187/240) within 6 months. Targets SC/ST youth and women near manufacturing plants.

SAMPLE REPORT

Principle 5: Human Rights

Key Finding

P5 at 74%. Internal HR performance strong (zero child/forced labour). Gap: only 42% of value chain assessed for HR risks. HRDD coverage: own ops 100%, Tier 1 India 52%, Tier 1 overseas 24%, Tier 2 0%.

HR Training Coverage (Table 36)

Category	Trained	Total	%	FY25%
Perm Employees	4,224	4,800	88%	76%
Perm Workers	2,624	3,200	82%	68%
Contract Emp	385	550	70%	52%
Contract Wkr	630	1,050	60%	42%

Minimum Wages (Table 37)

Category	Male ≥MW	Female ≥MW	Total	%
Perm Employees	3,792	984	4,776	100%
Perm Workers	2,528	624	3,152	100%
Contract Emp	412	138	550	100%
Contract Wkr	864	186	1,050	100%

HR Grievances (Table 39)

Category	FY26	Resolved	FY25
Sexual harassment	3	3	4
Discrimination	2	2	3
Child labour	0	0	0
Forced labour	0	0	0
Wages	1	1	2
Other	1	1	1
Total	7	7	10

SAMPLE REPORT

Median Remuneration & Pay Gap (Table 38)

Level	Male (₹LPA)	Female	Gap%	FY25 Gap
Executive Directors	186.0	172.0	7.5%	9.2%
KMPs	84.0	78.6	6.4%	8.8%
Senior Mgmt	42.0	40.2	4.3%	6.4%
Middle Mgmt	18.6	17.4	6.5%	9.0%
Junior/Staff	6.8	6.2	8.8%	11.8%
Skilled Workers	3.6	3.2	11.1%	14.0%
Semi/Unskilled	2.4	2.2	8.3%	12.0%

HRDD Assessment (Table 40)

Scope	Coverage	Findings
Own operations (6 plants)	100%	No material HR risks; minor contract worker doc gaps at 2 sites
Tier 1 India (186)	52% (97)	3 suppliers flagged for overtime; CAPs issued
Tier 1 Overseas (62)	24% (15)	Self-declaration only; on-site audits planned FY27
Tier 2	0%	Planned FY 2027-28

VC Assessment Roadmap

Year	Tier 1 IN	Tier 1 OS	Tier 2
FY 25-26 (Actual)	52%	24%	0%
FY 26-27 (Target)	80%	50%	10%
FY 27-28	100%	80%	30%
FY 28-29	100%	100%	50%

Key Finding

Zero child/forced labour cases in own operations or value chain for the third consecutive year. All 7 human rights grievances filed in FY 2025-26 fully resolved within the period.

SAMPLE REPORT

Section C: Principle 6 — Environment (Flagship)

Energy Management

Key Finding

GreenTech achieved 28.5% renewable energy share in FY 2025-26 (up from 22.1%). Energy intensity declined 7.5% YoY to 18.6 GJ per ₹Cr revenue, driven by captive solar expansion and a 2.4 MW open-access wind PPA executed in Q3.

Exhibit 22

Detailed Energy Consumption by Source (GJ)

Energy Source	Type	FY 2025-26	FY 2024-25	Change
Renewable Sources		13,873	10,273	+35.0%
Solar captive (rooftop)	Electricity	5,832	4,406	+32.4%
Solar captive (ground-mounted)	Electricity	3,254	2,688	+21.1%
Open access wind	Electricity	3,067	1,584	+93.6%
Solar water heating	Thermal	1,720	1,595	+7.8%
Non-Renewable Sources		34,767	36,227	-4.0%
Grid electricity	Electricity	27,121	28,739	-5.6%
Diesel (DG sets)	Fuel	1,836	2,104	-12.7%
Natural gas	Fuel	4,280	3,920	+9.2%
LPG	Fuel	1,530	1,464	+4.5%
Total Energy Consumption		48,640	46,500	+4.6%

Renewable Energy Milestone

Captive solar capacity reached 4.8 MWp across Pune (2.2 MWp rooftop) and Chennai (1.6 MWp ground + 1.0 MWp rooftop). The 2.4 MW open-access wind PPA (Dhule, Maharashtra) commenced October 2025.

SAMPLE REPORT

Renewable vs Non-Renewable — 3-Year Trend

Exhibit 23

Renewable vs Non-Renewable Energy Mix (GJ)

FY 23-24

16%

84%

43,200 GJ

FY 24-25

22%

78%

46,500 GJ

FY 25-26

28.5%

71.5%

48,640 GJ

Renewable

Non-Renewable

Exhibit 24

Energy Intensity (GJ / ₹Cr Revenue)

21.8

FY 23-24

20.1

FY 24-25

18.6

FY 25-26

Exhibit 25

PAT Scheme Compliance

Parameter	Value
PAT Cycle	Cycle VII (FY 2023-26)
DC Status	Yes — Pune & Chennai
Baseline SEC (kgOE/unit)	0.0482
Target SEC	0.0438
Achieved SEC	0.0421
ESCerts Earned	1,245
Status	SURPLUS

SAMPLE REPORT

Energy Reduction Initiatives

Exhibit 26

Energy Efficiency Projects, FY 2025-26

Project	Plant	₹ Lakh	GJ/yr	tCO2e	Payback
VFD retrofit HVAC	Pune	42.5	1,240	186	2.1 yr
LED lighting Phase 2	All	18.6	680	102	1.4 yr
Compressed air leak repair	Chennai	8.2	520	78	0.8 yr
DG exhaust heat recovery	Vadodara	35.0	890	134	2.5 yr
Smart BMS	Pune	62.0	1,560	234	2.8 yr
IE4 motor upgrades	Chennai	28.4	410	62	3.2 yr
Solar thermal process water	Pune	22.0	720	108	1.9 yr
Power factor correction	All	12.8	340	51	1.1 yr
Total		229.5	6,360	955	Avg 2.0

Impact

8 projects delivered 6,360 GJ annual savings (13.1% of consumption), avoiding 955 tCO2e. ₹229.5L investment with avg 2.0-year payback (~38% IRR).

Plant-wise Energy Summary

Plant	Total (GJ)	RE (GJ)	RE %	GJ/₹Cr
Pune	22,848	7,942	34.8%	16.2
Chennai	15,426	4,188	27.2%	19.4
Vadodara	8,124	1,424	17.5%	22.1
Corp + Warehouses	2,242	319	14.2%	—
Total	48,640	13,873	28.5%	18.6

SAMPLE REPORT

Renewable Energy Procurement Plan

Exhibit 27

RE Roadmap — Projected Share

28.5%

FY 25-26

38%

FY 26-27

48%

FY 27-28

60%

FY 28-29

Initiative	Capacity	Timeline	GJ/yr
Vadodara rooftop solar	1.5 MWp	Q2 FY 26-27	2,160
Open access solar PPA (Rajasthan)	5 MW	Q3 FY 26-27	6,480
Wind-solar hybrid (TN)	3 MW	Q1 FY 27-28	4,320
Battery + solar (Pune)	2MW+4MWh	Q2 FY 27-28	2,880
Green power exchange	Variable	Q4 FY 26-27	3,600

Target

60% RE by FY 28-29; 100% RE electricity (RE100) by FY 32-33. Board-approved ₹12.4 Cr capex for FY 26-27.

Energy Management System

Element	Status	Details
ISO 50001:2018	CERTIFIED	Pune & Chennai; Vadodara Q2 FY 26-27
BEE energy audits	DONE	All 3 plants, H1 FY 25-26
Sub-metering	92%	IoT meters; 8% legacy pending
Real-time dashboard	LIVE	Cloud EMS, 15-min intervals
Plant scorecard KPIs	YES	Monthly review + corrective tracking

SAMPLE REPORT

GHG Emissions — Complete Inventory

Key Finding

Total Scope 1+2 (location-based) emissions = 11,487 tCO2e, a 3.2% YoY decline despite 13.7% revenue growth. Emission intensity improved to 13.63 tCO2e/₹Cr (−14.9%). Including Scope 3, total footprint is 28,997 tCO2e.

Exhibit 28

Scope 1 Emissions by Source (tCO2e)

Source	GHG	FY 25-26	FY 24-25	Change
Stationary Combustion	—	1,420	1,510	-6.0%
Natural gas boilers	CO₂	862	894	-3.6%
Diesel generators	CO₂	486	542	-10.3%
LPG combustion	CO₂	72	74	-2.7%
Mobile Combustion	—	845	880	-4.0%
Diesel vehicles	CO₂	628	690	-9.0%
Petrol vehicles	CO₂	217	190	+14.2%
Process Emissions	CO₂,N₂O	412	398	+3.5%
Fugitive Emissions	HFCs	168	172	-2.3%
Refrigerant leakage	R-410A/R-32	142	148	-4.1%
Fire suppression	FM-200	26	24	+8.3%
Scope 1 Total		2,845	2,960	-3.9%

SAMPLE REPORT

Scope 2 — Location-Based vs Market-Based

Exhibit 29

Scope 2 Emissions by Location (tCO2e)

Location	Grid (MWh)	Location-Based	Market-Based
Pune	4,120	3,378	3,562
Chennai	2,840	2,330	2,456
Vadodara	2,180	1,788	1,886
Corporate Office	412	338	356
Warehouses (6)	980	808	852
Scope 2 Total	10,532	8,642	9,112

Location-Based

Uses CEA weighted avg grid emission factor 0.82 tCO2e/MWh (v19, Dec 2024).

Market-Based

Higher due to coal-heavy DISCOMs. RECs not yet retired for FY 25-26.

Scope 1+2 Summary

2,845

Scope 1 (tCO2e)

24.8% of S1+S2

8,642

Scope 2 Location

75.2% of S1+S2

11,487

S1+S2 Total

-3.2% YoY

13.63

tCO2e / ₹Cr

-14.9% YoY

Note: Executive Summary headline of 11,957 tCO2e includes S1+S2 (11,487) + business travel Cat 6 (470) for communication. Formal S1+S2 = 11,487 tCO2e.

SAMPLE REPORT

Scope 3 — All 15 Categories

Exhibit 30

Scope 3 GHG Inventory (tCO2e)

Cat	Category	FY 25-26	Method	Status
1	Purchased goods & services	14,200	Spend-based	EST
2	Capital goods	2,180	Spend-based	PART
3	Fuel & energy (not S1/S2)	1,640	Average-data	PART
4	Upstream transport	2,840	Distance-based	EST
5	Waste in operations	420	Waste-type	EST
6	Business travel	470	Distance-based	EST
7	Employee commuting	1,280	Survey-based	PART
8	Upstream leased assets	N/A	—	None
9	Downstream transport	1,860	Distance-based	PART
10	Processing of sold products	N/A	—	End products
11	Use of sold products	Not est.	—	GAP
12	End-of-life treatment	Not est.	—	GAP
13	Downstream leased assets	N/A	—	None
14	Franchises	N/A	—	None
15	Investments	Not est.	—	GAP
Scope 3 Full (est. categories)		24,890	8/15 est; 4 N/A; 3 gaps
Reported S3 (Cat 1+4+6)		17,510	BRSR Core minimum

Scope 3 Improvement

8 of 15 categories estimated (~92% of footprint). Cats 11, 12, 15 targeted for Q2 FY 26-27 using LCA data from solar inverter and BESS lifecycle assessments.

SAMPLE REPORT

Emission Intensity & Breakdown

Exhibit 31

S1+S2 Intensity Trend (tCO2e / ₹Cr Revenue)

17.24

FY 23-24

16.02

FY 24-25

13.63

FY 25-26

Exhibit 32

Full Footprint Breakdown (28,997 tCO2e)

Scope 2: 30%

Scope 3: 60%

S1: 2,845 (9.8%)

S2: 8,642 (29.8%)

S3: 17,510 (60.4%)

Exhibit 33

GHG Reduction Projects

Project	₹ Lakh	Timeline	tCO2e/yr	Status
Vadodara rooftop solar	185	Q2 FY 26-27	540	PLANNED
Solar PPA Rajasthan	0	Q3 FY 26-27	1,620	CONTRACT
Fleet electrification 40%	320	FY 26-27	340	PLANNED
VFD + IE4 motors	71	H2 FY 25-26	296	DONE
LED + Smart BMS	81	H1 FY 25-26	336	DONE
Refrigerant R-290 transition	42	Q4 FY 26-27	65	PLANNED
Supplier engagement Cat 1	15	FY 26-28	1,200	IN PROG
Wind-solar hybrid TN	0	Q1 FY 27-28	1,080	PLANNED
Total Potential	714	—	5,477	—

SAMPLE REPORT

Science-Based Target Progress

SBTi Commitment

Commitment letter submitted September 2025. Near-term 1.5°C-aligned targets under validation (deadline Sep 2027). Interim: 42% reduction S1+S2 by FY 30-31 (base FY 22-23); 25% S3 reduction by FY 32-33.

Metric	Base (FY 22-23)	FY 25-26	Target (FY 30-31)	Progress
Scope 1+2	13,240	11,487	7,679	31.5%
S1+2 Intensity	19.18	13.63	—	-28.9%
Scope 3 (reported)	15,800	17,510	11,850	+10.8%

Emission Factors Applied

Exhibit 34

Methodology — Emission Factors

Source	Factor	Reference
Grid electricity	0.82 tCO2e/MWh	CEA v19 (Dec 2024)
Diesel	2.68 kgCO2e/L	IPCC 2006 (2019 refinement)
Natural gas	56.1 kgCO2e/GJ	IPCC 2006
LPG	1.51 kgCO2e/L	IPCC 2006
Petrol	2.31 kgCO2e/L	IPCC 2006
R-410A	GWP 2,088	IPCC AR5
R-32	GWP 675	IPCC AR5
FM-200	GWP 3,220	IPCC AR5
Air travel (domestic)	0.255 kgCO2e/km	DEFRA 2025
Air travel (intl)	0.195 kgCO2e/km	DEFRA 2025

Boundary: Operational control (GHG Protocol). All 3 plants, corporate office, 6 warehouses, owned fleet. Base year: FY 22-23. Recalculation if structural changes >5%.

SAMPLE REPORT

Water Stewardship

Key Finding

74.2% water recycling rate (up from 69.1%). Water intensity improved 4.8% to 54.1 KL/₹Cr. Pune achieved Zero Liquid Discharge (ZLD) in Q3 FY 25-26; Chennai ZLD targeted Q2 FY 26-27.

Exhibit 35

Water Withdrawal by Source (KL)

Source	FY 25-26	FY 24-25	Change
Groundwater (bore wells)	18,200	17,500	+4.0%
Municipal supply	15,000	12,800	+17.2%
Surface water	8,400	8,200	+2.4%
Rainwater harvested	4,000	3,600	+11.1%
Total Withdrawal	45,600	42,100	+8.3%

Withdrawal by Source (%)

GW 40%

Muni 33%

Surface 18%

Rain 9%

Plant-wise Water Balance

Plant	Withdrawal	Discharge	Consumed	Recycled	Rate
Pune	19,200	3,840	15,360	15,360	80.0%
Chennai	14,800	4,440	10,360	10,360	70.0%
Vadodara	8,400	2,520	5,880	5,880	70.0%
Corp + WH	3,200	960	2,240	2,235	69.8%
Total	45,600	11,760	33,840	33,835	74.2%

SAMPLE REPORT

Water Discharge Quality

Exhibit 36

Effluent Discharge Quality — Actual vs CPCB/SPCB Limits

Parameter	Pune (mg/L)	Chennai	Vadodara	Limit	Status
BOD	12	18	15	30	PASS
COD	48	62	55	100	PASS
TSS	18	24	20	50	PASS
pH	7.2	7.4	7.1	6.5-8.5	PASS
Oil & Grease	4	6	5	10	PASS
Total Dissolved Solids	680	820	750	2,100	PASS

ZLD Status by Plant

Plant	ZLD Status	Technology	Commissioning
Pune	OPERATIONAL	RO + MEE + ATFD	Q3 FY 2025-26
Chennai	UNDER CONSTRUCTION	RO + MEE	Q2 FY 2026-27
Vadodara	PLANNED	RO + Evaporator	Q4 FY 2027-28

Water Stewardship Initiatives

Initiative	Location	Investment (₹L)	Impact
Rainwater harvesting expansion	All plants	28.5	+400 KL/yr capture capacity
Grey water recycling (STP upgrade)	Pune	42.0	95% domestic water recycled
Cooling tower blowdown optimisation	Chennai	12.4	Cycles of concentration 5→7
Community watershed restoration	Pune district	18.0	3 check dams; 2 villages benefit
Smart water meters (IoT)	All plants	8.6	Real-time monitoring, leak detection

Exhibit 37

Water Stress Assessment (WRI Aqueduct)

Plant	Baseline Water Stress	Risk Level	Mitigation
Pune	High (40-80%)	High	ZLD operational; rainwater harvesting; groundwater recharge
Chennai	Extremely High (>80%)	Extreme	ZLD under construction; desal consideration; community watershed
Vadodara	Medium-High (20-40%)	Medium	Recycling enhancement; municipal dependency reduction plan

SAMPLE REPORT

Water Intensity Trend

62.5

FY 23-24

56.8

FY 24-25

54.1

FY 25-26

KL per ₹ Crore Revenue. Consistent decline despite production ramp-up.

Waste Management

Exhibit 38

Waste Generated by Type (MT)

Waste Category	FY 25-26	FY 24-25	Change
Hazardous Waste	186	195	-4.6%
Used oil & solvents	62	68	-8.8%
Chemical waste (process)	48	52	-7.7%
E-waste	42	38	+10.5%
Battery waste (lithium-ion)	28	32	-12.5%
Biomedical waste	6	5	+20.0%
Non-Hazardous Waste	1,048	985	+6.4%
Metal scrap (aluminium, copper)	412	380	+8.4%
Plastic (packaging + process)	186	172	+8.1%
Glass (broken panels)	148	142	+4.2%
Paper & cardboard	124	118	+5.1%
Wood (pallets)	98	96	+2.1%
Construction & demolition	80	77	+3.9%
Total Waste	1,234	1,180	+4.6%

SAMPLE REPORT

Waste Disposition & Circular Economy

Exhibit 39

Waste Disposition (MT) — 3-Year Trend

FY 23-24

Recycled 52%

Reuse

Incin

LF 28%

FY 24-25

Recycled 48%

Reuse

Incin

LF 25%

Auth

FY 25-26

Recycled 52%

Reuse 18%

Incin

LF 15%

Auth

Recycled

Reused

Incinerated

Landfill

Disposition	MT	%
Recycled	642	52.0%
Reused (within process)	222	18.0%
Incinerated (energy recovery)	112	9.1%
Landfill	185	15.0%
Authorised recyclers	73	5.9%
Total	1,234	100%

Circular Economy & EPR

Initiative	Status	Details
E-waste EPR	COMPLIANT	42 MT; registered PRO partnership
Battery EPR	COMPLIANT	28 MT Li-ion via authorised channels
Plastic waste EPR	COMPLIANT	186 MT; brand owner obligation met
Solar panel take-back	PILOT	Recycling pilot with CSTEP Bangalore
Closed-loop aluminium	ACTIVE	78% Al scrap returned to smelter
Zero waste to landfill	IN PROGRESS	85% diversion; target 95% by FY 27-28

SAMPLE REPORT

Air Emissions & Environmental Compliance

Exhibit 40

Air Emissions (Metric Tonnes)

Pollutant	FY 25-26	FY 24-25	CPCB Norm	Status
NOx	4.2	4.8	8.0	COMPLIANT
SOx	2.8	3.1	6.0	COMPLIANT
PM10	1.6	1.9	4.0	COMPLIANT
VOCs	0.9	1.1	2.0	COMPLIANT
HAPs	0.12	0.14	0.5	COMPLIANT

Environmental Compliance

Zero show-cause notices, zero penalties, zero environmental litigation in FY 25-26. All CTO valid. CEMS installed on all DG stacks >500 kVA and connected to SPCB servers.

Compliance Register

Area	Status	Details
CTO (Air)	VALID	All 3 plants
CTO (Water)	VALID	All 3 plants
Hazardous Waste Auth	VALID	MPCB/TNPCB/GPCB
E-waste Auth	VALID	Till Mar 2028
Show-cause notices	ZERO	—
Penalties	ZERO	—

SAMPLE REPORT

Biodiversity Assessment

Key Finding

No facilities located in or adjacent to ecologically sensitive areas, biodiversity hotspots, or IUCN protected zones. All plants in designated MIDC/SIPCOT industrial areas.

Parameter	Pune	Chennai	Vadodara
Protected area proximity	No	No	No
Biodiversity hotspot	>50 km	>40 km	>80 km
CRZ zone	No	No	No
EIA conducted	Yes (2018)	Yes (2022)	Yes (2020)

Exhibit 41

Green Belt & Tree Plantation

Plant	Green Belt (ac)	Planted FY 25-26	Cumulative	% Cover
Pune	4.2	850	4,200	33%
Chennai	2.8	620	2,800	28%
Vadodara	1.6	380	1,400	25%
Total	8.6	1,850	8,400	29%

Biodiversity Initiatives

No-net-deforestation policy. 85% native species in plantations. Butterfly garden at Pune (12 species). CSR mangrove restoration in Raigad: 15,000 saplings since FY 23-24.

P6 Environment Summary Dashboard

28.5%

RE Share

+6.4pp

18.6

GJ/₹Cr

-7.5%

11,487

S1+S2 tCO2e

-3.2%

74.2%

Water Recycle

+5.1pp

70%

Waste Diversion

+10pp

Zero

Violations

Clean

1,850

Trees

FY 25-26

955

tCO2e Avoided

Projects

SAMPLE REPORT

Principle 6 — 3-Year Environment KPI Trend

Exhibit 42

Environment KPIs — Year-on-Year

KPI	FY 23-24	FY 24-25	FY 25-26	Trend
RE share (%)	16.0%	22.1%	28.5%	Improving
Energy intensity (GJ/₹Cr)	21.8	20.1	18.6	Improving
GHG S1+S2 (tCO2e)	11,902	11,862	11,487	Improving
Emission intensity	17.24	16.02	13.63	Improving
Water recycling (%)	62.4%	69.1%	74.2%	Improving
Waste diversion (%)	52%	60%	70%	Improving
Water intensity (KL/₹Cr)	62.5	56.8	54.1	Improving
Compliance violations	0	0	0	Clean

TCFD / Climate Risk

TCFD-aligned assessment initiated. Physical risks (water stress Pune, Chennai) and transition risks (carbon pricing, tech shifts) identified. Scenario analysis (RCP 4.5, RCP 8.5) underway. Full TCFD disclosure FY 26-27. Net-zero: 2040 (S1+S2), 2050 (S3).

FY 26-27 Priorities

(1) Chennai ZLD commissioning (2) 5 MW Rajasthan solar PPA (3) Scope 3 Cat 11/12/15 estimation (4) Fleet electrification Phase 1 (5) SBTi near-term target submission. Projected 15-18% S1+S2 intensity reduction.

SAMPLE REPORT

Principle 7 — Policy Advocacy

Key Finding

GreenTech engages in responsible policy advocacy exclusively through industry associations. Zero political contributions. 5-year clean anti-competitive record. Active contributions to PLI scheme, CCTS framework, and renewable energy policy.

Exhibit 43

Trade Association Memberships

Association	Role	Reach	ESG Focus
CII	Member	National	Green hydrogen, PLI
FICCI	Member	National	RE policy framework
NSEFI	Exec Cttee	National	BIS standards, import duty
IESA	Member	National	Battery recycling, grid storage
IEEMA	Member	National	Smart grid standards
ASSOCHAM	Member	National	BRSR workshops
MCCIA	Member	State (MH)	Industrial sustainability
CII Tamil Nadu	Member	State (TN)	Green corridor
GCCI	Member	State (GJ)	Industrial sustainability
Global Solar Council	Observer	International	Trade policy monitoring

SAMPLE REPORT

Anti-Competitive Conduct (5-Year)

Exhibit 44

Anti-Competitive Record

Year	Penalties	Status
FY 21-22	Nil	CLEAN
FY 22-23	Nil	CLEAN
FY 23-24	Nil	CLEAN
FY 24-25	Nil	CLEAN
FY 25-26	Nil	CLEAN

Public Policy Positions

Policy	Position	Channel
PLI Solar Mfg	Supportive; domestic cell incentives	NSEFI, CII to MNRE
CCTS	Supportive; BEE methodology input	CII task force
500 GW RE target	Advocated at FICCI RE committee	FICCI
Battery recycling EPR	Supported mandatory Li-ion EPR	IESA; MoEFCC
BIS solar standards	IS 14286 revision contributor	NSEFI technical sub-committee

Working Groups

Group	Role	Focus
CII Climate Action Charter	Signatory	Net-zero roadmap
NSEFI Quality Committee	Vice-Chair	Module quality & testing
BEE PAT Working Group	Member	DC norms for electronics
SEBI BRSR Technical Group	Invitee	BRSR Core input

SAMPLE REPORT

Political Contributions & Lobbying

Item	Status
Political contributions	Nil — Board policy prohibits
Electoral bonds	Nil
Lobbying expenditure	Nil (via associations only)
Revolving door policy	12-month cooling-off for regulatory roles

P7 Note

All public policy engagement conducted transparently through registered industry associations. Membership list published annually on company website.

Principle 8 — Inclusive Growth

Key Finding

CSR spend ₹185.4 Lakh (129.8% of obligation) benefiting 22,000+ individuals. SIA completed for Pune. Focus: skills (33.7%), rural solar (26.0%), STEM education (17.7%), healthcare (13.3%), WASH (9.4%).

Exhibit 45

Social Impact Assessment

Parameter	Details
SIA conducted	Yes — Pune district
Methodology	PRA + surveys (n=840)
Key findings	Demand for tech skills, healthcare, clean water. 12% local industrial employment.
Action	FY 26-27 CSR aligned to SIA; vocational training expanded to 3 ITIs

SAMPLE REPORT

Exhibit 46

CSR Projects — FY 2025-26

Project	Location	₹L	Beneficiaries	Mode
Solar technician training	Pune, Chennai	32.4	1,200	Direct
ITI lab upgradation	Pune dist.	18.0	600	Direct
Women SHG digital literacy	Vadodara	12.0	600	Foundation
Rural solar electrification	Raigad, MH	28.2	3,200	Direct
Solar street lighting	Kancheepuram	20.0	2,000	Direct
STEM scholarships	Pan-India	32.8	180	Foundation
Mobile health clinics	Pune, Vadodara	24.6	12,000	NGO
Community borewells+RO	Pune dist.	10.4	1,800	Direct
School sanitation	Chakan, MH	7.0	500	NGO
Mangrove restoration	Raigad	0	—	Volunteer
Total		185.4	22,080+	—

Exhibit 47

CSR Spend by Focus Area

Skills & Vocational

33.7%

Rural Electrification

26.0%

STEM Education

17.7%

Healthcare

13.3%

Water & Sanitation

9.4%

SAMPLE REPORT

Local Sourcing & Supplier Diversity

Exhibit 48

Local Sourcing by Plant

Plant	Local %	MSME %	SC/ST %
Pune	62%	28%	4.2%
Chennai	58%	24%	3.8%
Vadodara	55%	22%	3.5%
Wtd Avg	59%	25%	3.9%

Supplier Diversity Metrics

Category	FY 25-26	FY 24-25	Target 26-27
MSME vendors	148	126	170
% from MSMEs	25%	22%	30%
Women-owned vendors	18	12	25
SC/ST vendors	8	5	12
PwD-owned vendors	2	1	4

Community Engagement

Activity	Frequency	Participants
Village Gram Sabha	Quarterly	8 villages
School industrial visits	Monthly	2,400 students
Blood donation camps	Biannual	480 donors
Tree plantation drives	Quarterly	1,200 employees
Clean energy workshops	Monthly	1,800 attendees
Swachh Bharat drives	Monthly	600 volunteers

3-Year Impact

58,000+ cumulative beneficiaries; 4,800 youth trained; 42 villages electrified; 520 STEM scholarships. CII Foundation CSR Award (FY 24-25).

SAMPLE REPORT

CSR Governance

Element	Status	Details
CSR Committee	ACTIVE	3 members (2 Indep); 4 meetings
CSR Policy (s135)	PUBLISHED	On website
Action Plan FY 26-27	APPROVED	Board-approved
Impact assessment	DONE	Rural electrification project
Unspent amount	NIL	129.8% obligation spent

CSR Spend Trend

124.6

FY 23-24

162.0

FY 24-25

185.4

FY 25-26

R&R and Vulnerable Group Procurement

Parameter	Status
R&R required	No — all on existing industrial land
Involuntary displacement	Nil
Tribal land acquisition	Nil

Vulnerable Group	Vendors	₹L	%
SC/ST enterprises	8	82.4	3.9%
Women-owned	18	148.6	7.1%
PwD-owned	2	12.8	0.6%
Micro enterprises	42	186.2	8.9%
Total	70	430.0	20.5%

SAMPLE REPORT

Aspirational District Engagement

District	State	Activity	₹L
Nandurbar	Maharashtra	Solar lighting for tribal hamlets (80 units)	8.4
Ramanathapuram	Tamil Nadu	Solar pump sets agriculture (15 units)	6.2
Dahod	Gujarat	Digital literacy centre (200 beneficiaries)	4.8
Total			19.4

185.4

CSR (₹L)

+14.4%

22,080

Beneficiaries

+18%

59%

Local Sourcing

+4pp

25%

MSME Procure

+3pp

FY 26-27 Plans

CSR budget ₹210L. New: (1) Solar tech certification with NSDC, (2) Women solar entrepreneurship in 5 districts, (3) Digital health kiosks in 8 villages. MSME target: 30%.

SAMPLE REPORT

Stakeholder Benefit — Input / Output / Outcome Framework

Exhibit 49

CSR Logic Model

Focus Area	Input (₹L)	Output	Outcome (3-Year)
Skills	62.4	2,400 trained	68% placement rate; avg salary ₹18K/mo
Rural Solar	48.2	18 villages, 5,200 HH	8 hrs/day power; ₹1,200/mo savings per HH
STEM Education	32.8	180 scholarships	92% retention rate; 78% pursue engineering
Healthcare	24.6	12,000 served	42% reduction in untreated illness (survey)
WASH	17.4	3 villages	Waterborne illness down 55% (PHC data)

Stakeholder Grievance Mechanism (S135 / BRSR)

Metric	FY 25-26	FY 24-25
Community grievances received	6	8
Resolved within 30 days	6 (100%)	7 (87.5%)
Pending	0	1
Channels available	Email, toll-free helpline, plant gate box, web portal

Recognition

CII Foundation CSR Award for Rural Development (FY 24-25). NSEFI Innovation Award for rural solar electrification model. ISO 26000 Social Responsibility guidance adopted for CSR programme design.

SAMPLE REPORT

P8 — Inclusive Growth Summary Dashboard

Exhibit 50

Inclusive Growth KPIs — 3-Year Trend

KPI	FY 23-24	FY 24-25	FY 25-26
CSR spend (₹L)	124.6	162.0	185.4
% of obligation	112%	122%	129.8%
Beneficiaries	14,200	18,700	22,080
Local sourcing %	52%	55%	59%
MSME procurement %	18%	22%	25%
Community grievances resolved	100%	87.5%	100%

SAMPLE REPORT

Principle 8 — Value Chain Inclusive Impact

GreenTech's inclusive growth strategy extends beyond direct CSR to encompass value chain impacts: local procurement, MSME development, supplier capacity building, and community livelihood integration with the clean energy transition.

Value Chain Segment	Inclusive Growth Initiative	Impact
Upstream suppliers	MSME vendor development programme (4 workshops/yr)	148 MSME vendors onboarded
Local community	Solar technician skilling → employment pipeline	320 hired by GreenTech; 880 placed elsewhere
Downstream customers	Solar financing tie-ups for rural customers	₹8.2 Cr financed via NABARD
Women	Women SHG solar maintenance micro-enterprises	12 SHGs formed; 180 women
Youth	Internship programme (engineering colleges)	240 interns; 48 converted to FTE

SDG Alignment

GreenTech's CSR and inclusive growth programmes directly contribute to SDG 4 (Quality Education), SDG 7 (Affordable Clean Energy), SDG 3 (Good Health), SDG 6 (Clean Water), SDG 8 (Decent Work), and SDG 10 (Reduced Inequalities). SDG impact mapping is included in the annual CSR report.

SAMPLE REPORT

Principle 9 — Consumer Responsibility

Key Finding

Consumer complaints declined 15.5% YoY to 142, with 97.2% resolved within SLA. Zero product recalls, zero data breaches, and zero cybersecurity incidents. NPS improved to 72 (from 68). ISO 27001 certified; DPDP Act compliance framework implemented.

Exhibit 51

Consumer Complaint Statistics

Category	FY 25-26	FY 24-25	Resolved %	Avg TAT (days)
Product quality / performance	48	62	97.9%	8
Delivery & logistics	32	38	96.9%	5
After-sales service	28	30	96.4%	12
Billing / pricing	18	22	100%	3
Data privacy	8	10	100%	2
Advertising / labelling	6	4	100%	4
Cyber-security	2	2	100%	1
Total	142	168	97.2%	Avg 7

Product Recall Record

Year	Voluntary Recalls	Regulatory Recalls	Units Affected
FY 2023-24	0	0	0
FY 2024-25	0	0	0
FY 2025-26	0	0	0

SAMPLE REPORT

Cybersecurity & Data Privacy

Exhibit 52

Cybersecurity & Data Privacy Framework

Parameter	Status	Details
ISO 27001:2022	CERTIFIED	All IT systems; last audit Oct 2025
DPDP Act 2023 compliance	IMPLEMENTED	DPO appointed; consent management live
VAPT (Vulnerability Assessment)	DONE	Biannual; last: Q3 FY 25-26 (0 critical findings)
Penetration testing	DONE	Annual; external vendor; 0 exploitable vulns
Data breach incidents	ZERO	No breaches in FY 25-26 or prior year
Cybersecurity incidents	ZERO	No material incidents
Cyber insurance	ACTIVE	₹10 Cr coverage; renewed annually
SOC monitoring	24/7	Outsourced MSSP; real-time SIEM
Employee phishing tests	QUARTERLY	Click rate: 4.2% (industry avg 12%)
Data localisation	COMPLIANT	All PII stored in India (Mumbai DC)

Product Labelling Compliance

Product	Standard	Status
Solar panels	BIS IS 14286 / IEC 61215 / IEC 61730	COMPLIANT
BESS	BIS IS 16046 / IEC 62619 / UN 38.3	COMPLIANT
Solar inverters	BIS IS 16169 / IEC 62109	COMPLIANT
EV chargers	BIS IS 17017 / IEC 61851	COMPLIANT

Data Privacy

GreenTech has appointed a Data Protection Officer under the DPDP Act 2023. Privacy impact assessments completed for all customer-facing platforms. Consent management system deployed. Data retention policy: 3 years post contract completion. Right to erasure: processed within 72 hours of request.

SAMPLE REPORT

Customer Satisfaction

Exhibit 53

NPS & CSAT Trend

Net Promoter Score

FY 23-24

FY 24-25

FY 25-26

CSAT Score (out of 5)

4.1

FY 23-24

4.3

FY 24-25

4.5

FY 25-26

Advertising & Fair Marketing

Parameter	Status
ASCI (Advertising Standards Council) compliance	COMPLIANT
Misleading advertisement complaints	0 (FY 25-26)
Green claims substantiation	All green marketing claims backed by third-party data
Product performance warranty	25-year linear performance warranty on solar panels
BIS certification	All products BIS-certified; labels displayed on packaging

Consumer Awareness Initiatives

Initiative	Channel	Reach
Solar Calculator (online tool)	Website	48,000 users
Product safety webinars	Virtual	6,200 attendees
Installation safety guides	Print + digital	All customers
Energy savings dashboard	IoT app	12,400 active users
Recycling awareness (EPR)	Product packaging	All shipped units

SAMPLE REPORT

P9 — Consumer Responsibility Summary

Exhibit 54

Consumer Responsibility KPIs

KPI	FY 23-24	FY 24-25	FY 25-26
Complaints received	192	168	142
Resolution rate	90.1%	92.9%	97.2%
NPS	62	68	72
CSAT (out of 5)	4.1	4.3	4.5
Product recalls	0	0	0
Data breaches	0	0	0
Cyber incidents	0	0	0

FY 26-27 Priorities

(1) NPS target: 78 (2) Launch customer ESG dashboard showing carbon savings from GreenTech products (3) DPDP Act compliance audit by external assessor (4) Expand after-sales network to 22 states from current 14.

SAMPLE REPORT

Product Quality & Safety Management

Element	Status	Details
ISO 9001:2015 (QMS)	CERTIFIED	All 3 plants
IEC 61215 (Solar panels)	CERTIFIED	All panel models
IEC 62619 (Battery safety)	CERTIFIED	BESS range
UN 38.3 (Transport of Li-ion)	CERTIFIED	All battery products
Product liability insurance	ACTIVE	₹25 Cr coverage
Third-party quality audits	QUARTERLY	TUV Rheinland / Bureau Veritas
Field failure rate	0.18%	Industry benchmark: 0.5-1.0%

Warranty & After-Sales Service

Product	Warranty	Service Network
Solar panels	12-yr product + 25-yr linear performance	14 states; 42 service centres
BESS	10-yr product + 80% capacity at 10 yr	8 states; 18 service centres
Solar inverters	5-yr standard (extendable to 15)	14 states; 42 service centres
EV chargers	3-yr product + 1-yr AMC	6 states; 12 service centres

Turnaround Commitment

All warranty claims processed within 15 business days. Emergency service (safety-related) within 48 hours. Spare parts availability: 98% within 72 hours for all active product lines.

SAMPLE REPORT

Turnover from Sustainable Products

Exhibit 55

Revenue from Sustainable / Green Products

Product	Revenue (₹Cr)	% of Total	Sustainability Attribute
Solar panels	353.9	42%	Clean energy generation; 25-yr life
BESS	235.9	28%	Grid stability; RE integration
Smart grid solutions	151.7	18%	Energy efficiency; demand response
EPC solar	101.1	12%	RE infrastructure deployment
Total	842.6	100%	100% sustainability-linked revenue

Positive Impact Products

100% of GreenTech's revenue is derived from products and services that directly enable clean energy transition. Solar panels sold in FY 25-26 (cumulative installed base: 1.2 GW) are estimated to avoid 1.8 million tCO2e annually for customers — approximately 62x the company's own Scope 1+2 footprint.

Complaint Trend & Channel Analysis

Complaints by Channel (%)

Portal 42%

Phone 28%

Email 18%

Other

SAMPLE REPORT

Value Chain Disclosures

Key Finding

68% of Tier 1 suppliers assessed on ESG parameters. Top 20 suppliers (representing 72% of procurement spend) subjected to detailed ESG assessment. Value chain partner identification completed using 2%/75% threshold. Supplier capacity building programme reached 86 vendors in FY 25-26.

Exhibit 56

Top 20 Supplier ESG Assessment

#	Supplier Category	Spend %	ESG Score	Risk
1	Solar cell supplier (China)	18.2%	68	Medium
2	Glass manufacturer (India)	8.4%	82	Low
3	Aluminium frames (India)	7.6%	85	Low
4	Li-ion cells (Korea)	6.8%	88	Low
5	EVA encapsulant (India)	5.2%	72	Medium
6	Junction boxes (India)	4.1%	80	Low
7	PCB assemblies (India)	3.8%	75	Medium
8	Copper wire (India)	3.4%	84	Low
9	BMS electronics (Taiwan)	3.2%	86	Low
10	Backsheet supplier (India)	2.8%	71	Medium
11-20 (various components)		8.5%	Avg: 78	Mixed
Top 20 Total		72.0%	Wtd Avg: 79	—

SAMPLE REPORT

Value Chain Partner Identification (2%/75% Threshold)

Exhibit 57

Threshold Analysis — BRSR Value Chain Partners

Criterion	Count	Spend %	Status
Suppliers ≥2% of total procurement	12	68.4%	ALL ASSESSED
Suppliers in top 75% cumulative spend	28	75.2%	24 ASSESSED
Total unique value chain partners	32	78.6%	28 ASSESSED

Supplier ESG Score Distribution

Exhibit 58

ESG Score Distribution (Assessed Suppliers, n=168)

Excellent (85-100)

22%

Good (70-84)

42%

Adequate (55-69)

28%

Below Threshold (<55)

Scope 3 Category 1 Breakdown

Exhibit 59

Purchased Goods & Services Emissions (tCO2e)

Material Category	Spend (₹Cr)	EF (tCO2e/₹Cr)	tCO2e	% of Cat 1
Solar cells & wafers	142.8	42.6	6,083	42.8%
Li-ion cells & BMS	86.4	38.2	3,300	23.2%
Glass & aluminium	68.2	28.4	1,937	13.6%
Electronics & PCBs	48.6	24.8	1,205	8.5%
Packaging & other	52.0	32.2	1,675	11.9%
Total Cat 1	398.0	—	14,200	100%

SAMPLE REPORT

Supplier Capacity Building

Exhibit 60

Supplier ESG Capacity Building Initiatives

Programme	Reach	Duration	Outcome
ESG Self-Assessment Workshop	86 Tier 1 vendors	1-day	Self-assessment scores improved avg 12pts
GHG Accounting Training	24 key suppliers	2-day	14 suppliers initiated S1+S2 tracking
Safety Management System	42 suppliers	Ongoing	28 suppliers achieved OHSMS certification
Human Rights Awareness	50 suppliers	Half-day	Policy adoption by 38 suppliers
Circular Economy Workshop	32 suppliers	1-day	12 suppliers initiated waste diversion

Value Chain Risk Assessment

Exhibit 61

Value Chain ESG Risk Heatmap

Risk Category	Upstream	Own Operations	Downstream
Climate / GHG	MEDIUM	LOW	LOW
Water stress	LOW	MEDIUM	LOW
Labour / human rights	MEDIUM	LOW	LOW
Conflict minerals	HIGH	N/A	N/A
E-waste / end-of-life	LOW	LOW	MEDIUM
Supply continuity	MEDIUM	LOW	LOW

High Risk: Conflict Minerals

Cobalt and tin sourcing requires enhanced due diligence. GreenTech requires Tier 1 battery cell suppliers to provide conflict mineral reporting (CMRT) aligned with OECD Due Diligence Guidance. 4 of 5 battery suppliers are CMRT-compliant; 1 in progress.

SAMPLE REPORT

Supplier Code of Conduct & Audit

Element	FY 25-26	FY 24-25
Suppliers who signed Code of Conduct	92%	84%
Tier 1 suppliers ESG-assessed	68% (168/248)	52% (122/235)
Tier 2 suppliers ESG-assessed	18% (42/234)	8% (18/225)
On-site ESG audits conducted	24	16
Corrective actions issued	38	28
Corrective actions closed	32 (84%)	22 (79%)
Suppliers terminated (ESG reasons)	2	1

Value Chain Disclosure Summary

68%

Tier 1 Assessed

+16pp YoY

18%

Tier 2 Assessed

+10pp YoY

Avg ESG Score

+4 pts YoY

14,200

S3 Cat 1 (tCO2e)

+2.9% YoY

FY 26-27 Targets

Tier 1 assessment: 80%. Tier 2: 40%. Supplier ESG average: 82. Activity-based Scope 3 Cat 1 estimation for top 12 material suppliers. Conflict mineral due diligence: 100% battery supply chain.

SAMPLE REPORT

Upstream Supply Chain Map

GreenTech's supply chain spans 248 Tier 1 and 234 identified Tier 2 suppliers across 8 countries. India-based suppliers account for 72% of procurement value. Key import dependencies: solar cells (China, 18.2%), Li-ion cells (Korea, 6.8%), BMS electronics (Taiwan, 3.2%).

Region	Tier 1 Suppliers	Spend %	ESG Assessed %
India	198	72%	74%
China	22	18%	45%
South Korea	8	5%	88%
Taiwan	6	3%	83%
Others (EU, US, Japan)	14	2%	71%
Total	248	100%	68%

Downstream Value Chain

Customer Segment	Revenue %	Customers	ESG Engagement
C&I (rooftop solar)	38%	420	Carbon savings reports provided
Utility-scale developers	26%	18	Module EPD data shared
Government / PSU	18%	12	BIS compliance documentation
Distribution / channel	12%	86	EPR awareness training
Export markets	6%	24	EU CBAM data preparation

SAMPLE REPORT

Value Chain Engagement Roadmap

Phase	Timeline	Scope	Target
Phase 1 (Current)	FY 25-26	Tier 1 assessment + capacity building	68% assessed (achieved)
Phase 2	FY 26-27	Tier 1: 80% + Tier 2: 40%	Supplier ESG avg: 82
Phase 3	FY 27-28	Activity-based S3; Tier 2: 60%	Supplier ESG avg: 85
Phase 4	FY 28-29	Full value chain mapping	S3 all material categories estimated

EU CBAM Preparation

GreenTech has initiated EU CBAM (Carbon Border Adjustment Mechanism) preparation for its export business (6% of revenue). Embedded emissions data collection underway for solar panels and inverters exported to EU markets. Product-level carbon footprint (PCF) calculation pilot completed for 2 SKUs.

Responsible Minerals

Conflict mineral reporting (CMRT) covers cobalt, tin, tantalum, tungsten, and gold. 4 of 5 battery cell suppliers CMRT-compliant. Artisanal mining risk mapped. No direct sourcing from conflict-affected areas confirmed through supplier declarations.

SAMPLE REPORT

BRSR Core KPI Summary

Key Finding

GreenTech achieves 92% aggregate readiness across all 9 BRSR Core ESG attributes. 7 of 9 attributes are assurance-ready (limited assurance under ISAE 3000). Scope 3 Emissions and Responsible Supply Chain require methodology and coverage enhancements.

Exhibit 62

9 ESG Attributes — Detailed Scoring

#	Attribute	Score	Evidence	Data Quality	Assurance
1	GHG Emissions (S1+S2)	95	A	95	READY
2	Water Footprint	90	A	92	READY
3	Energy & Intensity	92	A	94	READY
4	Waste Management	88	A	90	READY
5	Diversity & Inclusion	94	A	96	READY
6	OHS	96	A	98	READY
7	Fair Wages	93	A	95	READY
8	Supply Chain	78	B	74	PARTIAL
9	Scope 3	72	B	68	PARTIAL

Evidence quality: A = Primary data with audit trail; B = Mix of primary and estimated; C = Primarily estimated.

SAMPLE REPORT

Attribute Score Distribution

Exhibit 63

BRSR Core — Horizontal Score Chart

OHS

GHG (S1+S2)

Diversity

Fair Wages

Energy

Water

Waste

Supply Chain

Scope 3

Gap Analysis & Remediation

Exhibit 64

Gap Analysis with Remediation Timeline

Gap	Current	Target	Timeline
Scope 3 methodology	3 categories (spend-based)	All 15 screened; activity for material cats	Q2 FY 26-27
Supply chain ESG	68% Tier 1	80% Tier 1; 40% Tier 2	Q3 FY 26-27
Internal controls	Basic validation	COSO-aligned ESG controls	Q1 FY 26-27
Reconciliation	Annual	Quarterly with audit trail	Q1 FY 26-27
Waste tracking (Tier 2)	Manual records	Digital waste manifest system	Q2 FY 26-27
Water metering (warehouses)	Estimated	IoT meters at all 6 warehouses	Q1 FY 26-27

SAMPLE REPORT

Assurance Provider Briefing

Element	Details
Assurance standard	ISAE 3000 (Revised) — Limited Assurance
Scope	9 BRSR Core ESG attributes for FY 2025-26
Materiality threshold	5% for quantitative KPIs
Data sources	ERP (SAP), energy meters (IoT), HRMS, waste manifests, fleet GPS
Internal controls	Maker-checker for all data entries; monthly plant-level validation
Known limitations	Scope 3: spend-based method for Cat 1; employee commuting via survey
Prior assurance	FY 24-25: limited assurance by independent provider (clean opinion)

Mock Audit Findings

Exhibit 65

Internal Mock Audit Findings Log (12 Items)

#	Finding	Severity	Status
1	Diesel consumption logs missing for 2 DG sets (Vadodara, Oct)	Medium	CLOSED
2	Scope 3 Cat 7 survey response rate 62% (target 80%)	Medium	OPEN
3	Water meter calibration certificate expired (Chennai, Well 3)	Medium	CLOSED
4	E-waste manifest discrepancy (4 kg difference)	Low	CLOSED
5	Refrigerant log not updated for Q4 (Pune HVAC)	Low	CLOSED
6	Supplier ESG score methodology not documented	Medium	CLOSED

SAMPLE REPORT

Mock Audit Findings (continued)

#	Finding	Severity	Status
7	Training hours data reconciliation gap (42 hrs reported vs 40.8 from HRMS)	Low	CLOSED
8	Gender pay ratio calculation excludes variable pay	Low	CLOSED
9	CSR spend supporting documents incomplete for 1 project	Low	CLOSED
10	Scope 3 emission factor source not documented for Cat 9	Medium	OPEN
11	Warehouse water consumption estimated (no meters)	Medium	OPEN
12	Fleet GPS data gap for 3 vehicles (Dec-Jan period)	Low	CLOSED

Finding Severity Distribution

Low: 6

Medium: 6

0 High severity. 9/12 closed; 3 open (remediation in progress, target: Q1 FY 26-27).

Assurance Readiness Summary

92%

Ready

Assurance Readiness by Level

7 attributes: Limited Assurance Ready (70%)

2 attributes: Partially Ready (20%)

Gap area: 10%

SAMPLE REPORT

Attribute-wise Detailed Notes

#	Attribute	Data Source	Verification Method
1	GHG S1+S2	IoT energy meters, fuel purchase invoices, fleet GPS	Monthly reconciliation; GHG Protocol aligned
2	Water	Flow meters (all plants), municipal bills, RWH gauges	Quarterly calibration; water balance checks
3	Energy	Sub-meters (92%), utility bills, RE certificates	ISO 50001 audit; BEE energy audit reconciliation
4	Waste	Weigh-bridge records, hazardous waste manifests, PRO data	Monthly reconciliation; SPCB returns cross-check
5	Diversity	HRMS (SAP SuccessFactors), payroll records	HR audit; statutory returns (Form D, POSH report)
6	OHS	EHS software, incident registers, training records	ISO 45001 audit; factory inspector reports
7	Fair Wages	Payroll, PF/ESI records, minimum wage notifications	Statutory audit; sample wage slip verification
8	Supply Chain	Supplier portal, ESG questionnaires, on-site audits	Scoring methodology documented; audit reports
9	Scope 3	Spend data (ERP), travel bookings, survey data	Spend-based EF from DEFRA/Exiobase; sampling

Reasonable Assurance Pathway

To progress from limited to reasonable assurance, GreenTech must: (1) Implement COSO-aligned internal controls for all 9 attributes, (2) Establish quarterly reconciliation with audit trail, (3) Upgrade Scope 3 to activity-based for material categories, (4) Achieve 80%+ Tier 1 supplier assessment. Timeline: FY 2027-28 for reasonable assurance engagement.

SAMPLE REPORT

BRSR Core Improvement Roadmap

Exhibit 66

Improvement Roadmap — FY 26-27 to FY 28-29

Attribute	Current	FY 26-27	FY 27-28	FY 28-29
GHG S1+S2	95	97	98	99
Water	90	93	95	97
Energy	92	94	96	97
Waste	88	92	94	96
Diversity	94	95	96	97
OHS	96	97	98	99
Fair Wages	93	95	96	97
Supply Chain	78	85	90	93
Scope 3	72	82	88	92
Aggregate	89	92	95	96

Assurance Readiness Target

Limited Assurance (all 9 attributes): FY 2026-27. Reasonable Assurance (all 9 attributes): FY 2028-29. This aligns with SEBI's phased assurance mandate timeline for the top 1,000 listed entities.

SAMPLE REPORT

Compliance Scorecard & Signatory

85%

Overall

Overall BRSR Compliance

127 of 149 parameters fully disclosed
15 partially disclosed
7 not disclosed / not applicable

Exhibit 67

Section-wise Disclosure Status

Section	Total	Disclosed	Partial	Not Disclosed	Score
A: General Disclosures	34	33	1	0	96%
B: Management & Process	24	21	2	1	88%
C: Principle 1	8	8	0	0	100%
C: Principle 2	9	7	1	1	82%
C: Principle 3	12	11	1	0	95%
C: Principle 4	6	5	1	0	88%
C: Principle 5	10	9	1	0	93%
C: Principle 6	16	13	2	1	84%
C: Principle 7	5	3	1	1	68%
C: Principle 8	8	6	2	0	81%
C: Principle 9	8	7	1	0	91%
BRSR Core KPIs	9	9	0	0	92%
Total	149	132	13	4	85%

SAMPLE REPORT

YoY Compliance Trend

72%

FY 23-24

79%

FY 24-25

85%

FY 25-26

Assurance Statement

This Business Responsibility & Sustainability Report for FY 2025-26 has been prepared in accordance with the SEBI LODR Regulations, 2015 (as amended) and the SEBI Circular dated 10 May 2021 (SEBI/HO/CFD/CMD-2/P/CIR/2021/562).

The report covers all disclosures required under Sections A, B, and C, including the 9 BRSR Core KPI attributes mandated for assurance. Data has been compiled from company records, verified through internal validation, and prepared for independent assurance under ISAE 3000 (Revised).

The reporting boundary is standalone (India operations), covering 3 manufacturing plants, 1 corporate office, 6 warehouses, and the company-owned vehicle fleet. The financial year is 1 April 2025 to 31 March 2026.

The Board of Directors has reviewed this report and confirms the information represents a fair and accurate account of the company's business responsibility and sustainability performance for FY 2025-26.

Management Assertion

We, the management of GreenTech Industries Limited, assert that:

The BRSR data presented herein is complete and accurate to the best of our knowledge.
Appropriate internal controls exist for data collection, validation, and reporting.
No material misstatements or omissions have been identified.
The report has been prepared on a consistent basis with prior year methodology.
All relevant SEBI circulars and guidelines have been complied with.

SAMPLE REPORT

Authorised Signatories

Managing Director & CEO

Signature

Date: ___ / ___ / 2026

Place: Mumbai

Chief Sustainability Officer

Signature

Date: ___ / ___ / 2026

Place: Mumbai

Chairperson, ESG Committee

Signature

Date: ___ / ___ / 2026

Place: Mumbai

Company Secretary

Signature

Date: ___ / ___ / 2026

Place: Mumbai

Company
Seal

SAMPLE REPORT

Independent Assurance Engagement Summary

Limited Assurance Opinion

Based on the procedures performed, nothing has come to our attention that causes us to believe that the selected BRSR Core KPI data for the year ended 31 March 2026 is not prepared, in all material respects, in accordance with the reporting criteria.

Scope of Assurance

9 BRSR Core ESG attributes as specified by SEBI. Assurance was performed in accordance with ISAE 3000 (Revised) — Assurance Engagements Other than Audits or Reviews of Historical Financial Information.

Limitations

Scope 3 emissions are based on spend-based estimation methodology with inherent limitations in precision. Employee commuting data is based on a 62% survey response rate. Warehouse water consumption is estimated in the absence of metering.

Assurance Provider

Signature

Date: ___ / ___ / 2026

Engagement Partner

Signature

Date: ___ / ___ / 2026

SAMPLE REPORT

Methodology Notes

GHG Emission Factors

Exhibit 68

Complete Emission Factor Registry

Source / Activity	Factor	Unit	Reference
Grid electricity (India avg)	0.82	tCO2e/MWh	CEA v19 (Dec 2024)
Grid — Maharashtra	0.84	tCO2e/MWh	CEA state-specific
Grid — Tamil Nadu	0.78	tCO2e/MWh	CEA state-specific
Grid — Gujarat	0.82	tCO2e/MWh	CEA state-specific
Diesel	2.68	kgCO2e/L	IPCC 2006 (2019)
Natural gas	56.1	kgCO2e/GJ	IPCC 2006
LPG	1.51	kgCO2e/L	IPCC 2006
Petrol	2.31	kgCO2e/L	IPCC 2006
R-410A	2,088	GWP (AR5)	IPCC AR5
R-32	675	GWP (AR5)	IPCC AR5
FM-200	3,220	GWP (AR5)	IPCC AR5
Air travel (dom.)	0.255	kgCO2e/km	DEFRA 2025
Air travel (intl.)	0.195	kgCO2e/km	DEFRA 2025
Road freight	0.108	kgCO2e/tkm	DEFRA 2025
Rail freight	0.028	kgCO2e/tkm	DEFRA 2025

SAMPLE REPORT

Calculation Methodologies

KPI	Methodology	Formula / Approach
Scope 1	GHG Protocol	Activity data × emission factor; fuel purchase records
Scope 2 (location)	GHG Protocol	Grid MWh × CEA weighted average EF
Scope 2 (market)	GHG Protocol	Grid MWh × supplier-specific EF (from DISCOM mix)
Scope 3	GHG Protocol Corporate Value Chain (Scope 3)	Cat 1: Spend × sector EF; Cat 4: tkm × mode EF; Cat 6: km × class EF
Energy intensity	Total energy (GJ) / Revenue (₹Cr)	48,640 / 842.6 = 57.73 GJ/Cr (total); 18.6 adjusting for conversion
Emission intensity	S1+S2 (tCO2e) / Revenue (₹Cr)	11,487 / 842.6 = 13.63
Water recycling rate	(Recycled volume / Total withdrawal) × 100	33,835 / 45,600 = 74.2%
Waste diversion rate	(Recycled + Reused) / Total generated × 100	(642+222) / 1,234 = 70.0%
LTIFR	Lost-time injuries × 1,000,000 / Total man-hours	Standard OSHA calculation
Gender pay ratio	Median female / Median male remuneration	8.18 / 8.42 = 0.97

Data Collection Process

Data collection follows a structured 4-step process:

Step	Activity	Responsibility	Frequency
1. Capture	Raw data from IoT meters, ERP, HRMS, invoices	Plant Sustainability Officer	Continuous / Monthly
2. Validate	Maker-checker review; variance analysis (>10% flagged)	Plant Manager	Monthly
3. Consolidate	Plant data aggregated at corporate level	Corporate ESG Team	Quarterly
4. Assure	Internal audit review; external assurance engagement	Internal Audit / External Assurer	Annual

SAMPLE REPORT

Internal Controls Framework (COSO-Aligned)

COSO Component	ESG Application	Status
Control Environment	Board ESG Committee oversight; CSO accountability; ESG policy framework	ESTABLISHED
Risk Assessment	Annual ESG risk register; materiality assessment; climate risk screening	ESTABLISHED
Control Activities	Maker-checker; variance thresholds; meter calibration; document retention	IN PROGRESS
Information & Communication	ESG dashboard; quarterly Board reporting; stakeholder disclosure	ESTABLISHED
Monitoring	Internal audit reviews; mock assurance; corrective action tracking	IN PROGRESS

Data Quality Assessment

Quality Dimension	Assessment	Score
Completeness	All material data points captured; 3 Scope 3 categories pending	88
Accuracy	IoT meters for energy/water; ERP for spend; HRMS for people data	92
Consistency	Same methodology applied across 3 years; emission factors updated annually	95
Timeliness	Monthly data capture; quarterly consolidation; annual reporting	90
Transparency	Methodology documented; limitations disclosed; data sources cited	94

Boundary & Scope

Element	Scope
Organisational boundary	Operational control (GHG Protocol Corporate Standard)
Reporting boundary	Standalone India operations
Entities included	3 plants (Pune, Chennai, Vadodara), 1 corporate office, 6 warehouses
Entities excluded	Overseas marketing offices (immaterial: <1% revenue)
Base year	FY 2022-23 (for GHG and energy targets)
Recalculation policy	Triggered if structural changes >5% of total emissions

SAMPLE REPORT

Scope 3 Methodology Detail

Category	Method	Data Source	Uncertainty
Cat 1: Purchased goods	Spend-based (Exiobase 3.8)	ERP procurement data	±30%
Cat 2: Capital goods	Spend-based (DEFRA)	Capex records	±40%
Cat 3: Fuel & energy	Average-data (CEA T&D loss)	Energy consumption data	±20%
Cat 4: Upstream transport	Distance-based	Logistics provider data, tkm	±25%
Cat 5: Waste	Waste-type specific (DEFRA)	Waste manifest data	±15%
Cat 6: Business travel	Distance-based	Travel bookings (TMC data)	±10%
Cat 7: Commuting	Survey-based (62% response)	Employee commute survey	±35%
Cat 9: Downstream transport	Distance-based (estimated)	Delivery records, avg distances	±30%

Improvement Plan

FY 26-27: Transition Cat 1 to hybrid method (activity-based for top 12 suppliers + spend-based for remainder). Commission LCA for solar panels and BESS to enable Cat 11 & 12 estimation. Increase Cat 7 survey response to 80%.

Standards & Frameworks Referenced

Standard	Application
GHG Protocol Corporate Standard (Rev.)	Scope 1, 2 accounting
GHG Protocol Corporate Value Chain (Scope 3)	Scope 3 categories
SEBI BRSR Framework (2021, amended 2023)	Report structure & disclosures
ISAE 3000 (Revised)	Assurance engagement
GRI Standards 2021	Cross-reference mapping
TCFD Recommendations (2017)	Climate risk disclosure
ISO 14064-1:2018	GHG quantification
COSO Internal Control Framework	ESG data controls

SAMPLE REPORT

Conversion Factors & Assumptions

Conversion	Factor	Source
1 MWh to GJ	3.6 GJ	SI definition
1 TJ to GJ	1,000 GJ	SI definition
1 kgOE to GJ	0.04187 GJ	BEE
Diesel density	0.832 kg/L	IS 1460
Diesel NCV	43.33 MJ/kg	IPCC 2006
NG NCV	48.0 MJ/kg	IPCC 2006
LPG NCV	47.3 MJ/kg	IPCC 2006
Working hours/year	2,400 (employees), 2,600 (workers)	Company policy

Key Assumptions

Assumption	Details
Grid EF for warehouses	National average (0.82) used as warehouses span multiple states
Employee commuting distance	Average 18 km one-way (from survey); 240 working days/year
Scope 3 Cat 1 EFs	Exiobase 3.8 Indian sector averages; updated annually
Water intensity denominator	Revenue from operations (₹842.6 Cr) per audited financials
Waste categorisation	Per Hazardous and Other Wastes Rules, 2016 (as amended)
Renewable energy attribution	Captive: metered generation. Open access: PPA billing certificates

SAMPLE REPORT

Restatements & Changes

Item	Change	Impact
CEA grid emission factor	Updated from 0.79 (v18) to 0.82 (v19)	Scope 2 increased by ~3.8% vs. prior EF
Scope 3 Cat 2 added	Capital goods newly estimated in FY 25-26	+2,180 tCO2e (not in prior year base)
Water: rainwater added	Rainwater harvesting now separately metered	Total withdrawal increased by 4,000 KL
No base year recalculation	No structural change >5% threshold	Base year FY 22-23 retained

Limitations & Exclusions

Limitation	Impact	Mitigation
Scope 3 Cat 11, 12, 15 not estimated	Potential understatement of S3 by ~8-12%	LCA-based estimation planned Q2 FY 26-27
Warehouse water estimated	~3,200 KL estimated (7% of total)	IoT meters to be installed Q1 FY 26-27
Tier 2 supplier coverage 18%	Supply chain ESG risk may be understated	Phase 2 targets 40% Tier 2 by FY 26-27
Employee commute survey 62%	Cat 7 may not be representative	Target 80% response in FY 26-27 survey

Continuous Improvement

GreenTech is committed to continuous improvement in ESG data quality, coverage, and assurance readiness. The methodology notes above are published to ensure transparency and enable stakeholders to assess the reliability and comparability of reported data.

SAMPLE REPORT

GRI–BRSR Mapping Table

The following table maps BRSR disclosure indicators to their equivalent GRI Standards, facilitating cross-reference for stakeholders using the GRI framework.

Exhibit 69

BRSR to GRI Standards Mapping (Part 1)

BRSR Indicator	Description	GRI Standard	GRI Disclosure
A-I	Details of listed entity	GRI 2	2-1, 2-6
A-II	Products/services	GRI 2	2-6
A-III	Operations	GRI 2	2-1, 2-2
A-IV	Employees	GRI 2, 401	2-7, 2-8, 401-1
A-V	CSR details	GRI 201, 413	201-1, 413-1
B-I	Policy & governance	GRI 2	2-9 to 2-21
P1-E1	Ethics training	GRI 205	205-2
P1-E2	Anti-corruption	GRI 205	205-3
P1-E3	Fines & penalties	GRI 2	2-27
P2-E1	R&D and sustainability	GRI 301	301-1, 301-2
P2-E2	Recycled inputs	GRI 301	301-2
P2-E3	EPR compliance	GRI 306	306-2
P3-E1	Employee wellbeing	GRI 401, 403	401-2, 403-1 to 403-10
P3-E2	Safety (LTIFR)	GRI 403	403-9, 403-10
P3-E3	Training hours	GRI 404	404-1
P3-E4	POSH complaints	GRI 406	406-1
P4-E1	Stakeholder engagement	GRI 2	2-29
P4-E2	Materiality assessment	GRI 3	3-1, 3-2
P5-E1	Minimum wages	GRI 202	202-1
P5-E2	Gender pay equity	GRI 405	405-2

SAMPLE REPORT

GRI–BRSR Mapping (Part 2)

BRSR Indicator	Description	GRI Standard	GRI Disclosure
P5-E3	Human rights due diligence	GRI 412	412-1
P5-E4	Child / forced labour	GRI 408, 409	408-1, 409-1
P6-E1	Energy consumption	GRI 302	302-1, 302-3
P6-E2	GHG emissions	GRI 305	305-1 to 305-5
P6-E3	Water withdrawal	GRI 303	303-3, 303-4, 303-5
P6-E4	Waste management	GRI 306	306-1 to 306-5
P6-E5	Air emissions	GRI 305	305-7
P6-E6	Biodiversity	GRI 304	304-1 to 304-4
P6-E7	Environmental compliance	GRI 2	2-27
P7-E1	Trade associations	GRI 2	2-28
P7-E2	Anti-competitive conduct	GRI 206	206-1
P7-E3	Public policy	GRI 415	415-1
P8-E1	CSR spend	GRI 201, 413	201-1, 413-1
P8-E2	Local sourcing	GRI 204	204-1
P8-E3	Community engagement	GRI 413	413-1, 413-2
P9-E1	Consumer complaints	GRI 418	418-1
P9-E2	Data privacy	GRI 418	418-1
P9-E3	Product labelling	GRI 417	417-1 to 417-3
P9-E4	Customer satisfaction	GRI 416	416-2
P9-E5	Product recalls	GRI 416	416-2

SAMPLE REPORT

GRI–BRSR Mapping (Part 3: BRSR Core)

BRSR Core Attribute	BRSR Indicator	GRI Standard	GRI Disclosure
1. GHG Emissions	P6-E2	GRI 305	305-1, 305-2, 305-4
2. Water Footprint	P6-E3	GRI 303	303-3 to 303-5
3. Energy	P6-E1	GRI 302	302-1, 302-3
4. Waste	P6-E4	GRI 306	306-3 to 306-5
5. Diversity	P5-E2, A-IV	GRI 405	405-1, 405-2
6. OHS	P3-E2	GRI 403	403-9, 403-10
7. Fair Wages	P5-E1	GRI 202	202-1
8. Supply Chain	P2, P5	GRI 308, 414	308-1, 414-1
9. Scope 3	P6-E2	GRI 305	305-3

Cross-Reference Note

This mapping is indicative and intended to assist stakeholders familiar with GRI Standards in navigating BRSR disclosures. GreenTech does not publish a standalone GRI report but ensures BRSR disclosures are substantively equivalent to GRI Universal and Topic Standards where applicable.

SAMPLE REPORT

Additional Framework Alignment

Framework	Alignment Level	Key Disclosures
TCFD	PARTIAL	Governance & Strategy done; Metrics/Targets in progress
UN SDGs	MAPPED	SDG 7, 8, 9, 12, 13 primary; 3, 4, 6, 10 secondary
UNGC Principles	ALIGNED	All 10 principles covered in BRSR P1-P9
SASB (Electric & Electronic Equipment)	PARTIAL	Material topics: energy, GHG, product safety, supply chain
CDP	PLANNED	First CDP Climate submission planned FY 26-27
ISSB IFRS S2	MONITORING	Readiness assessment underway; India adoption timeline pending

SDG Contribution Summary

SDG	Contribution	Key Metric
SDG 7: Clean Energy	RE products + captive solar	1.2 GW installed base; 28.5% own RE
SDG 8: Decent Work	Fair wages, safety, diversity	LTIFR 0.42; 0.97 pay ratio; 100% min wage
SDG 9: Industry & Innovation	R&D in clean tech	3.8% R&D/revenue; 4 product lines
SDG 12: Responsible Production	Circular economy, EPR	70% waste diversion; 18.5% recycled inputs
SDG 13: Climate Action	GHG reduction, SBTi	-3.2% S1+S2 YoY; SBTi committed

SAMPLE REPORT

Annexures & References

Data Sources

Data Category	Primary Source	Backup / Validation
Energy	IoT meters (Schneider EcoStruxure), utility bills	BEE audit reports
GHG	Calculated from energy/fuel data + EFs	CEA, IPCC, DEFRA databases
Water	Flow meters (Krohne), municipal bills, RWH gauges	SPCB returns
Waste	Weigh-bridge + manifests	SPCB annual returns; PRO certificates
People	SAP SuccessFactors HRMS	Payroll records, statutory returns
Safety	EHS software (Intelex)	Factory inspector records
Financial	Audited financial statements (FY 25-26)	BSE filings
Supply chain	Supplier portal + SAP Ariba	On-site audit reports

SEBI Circulars Referenced

Circular	Date	Subject
SEBI/HO/CFD/CMD-2/P/CIR/2021/562	10 May 2021	BRSR reporting format
SEBI/HO/CFD/CMD-2/P/CIR/2023/122	12 Jul 2023	BRSR Core & assurance requirements
SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/154	20 Sep 2023	Value chain ESG disclosures
SEBI/HO/CFD/CMD-2/P/CIR/2024/42	22 Mar 2024	BRSR Core assurance phased timeline

Regulatory Framework

Companies Act, 2013	Section 134(3)(o) — Annual Report disclosure; Section 135 — CSR
SEBI LODR, 2015	Regulation 34(2)(f) — BRSR as part of Annual Report
Environment Protection Act, 1986	Hazardous waste, air & water consent compliance
DPDP Act, 2023	Data privacy, consent management, DPO appointment
Energy Conservation Act, 2001	PAT scheme, BEE energy audit compliance

SAMPLE REPORT

Bibliography & Further Reading

GHG Protocol Corporate Standard	wri.org/ghg-protocol
CEA CO2 Baseline Database	cea.nic.in
IPCC 2006 Guidelines	ipcc-nggip.iges.or.jp
DEFRA Emission Factors 2025	gov.uk/defra
GRI Standards 2021	globalreporting.org
TCFD Recommendations	fsb-tcfd.org
SBTi	sciencebasedtargets.org
WRI Aqueduct	wri.org/aqueduct
SEBI BRSR Format	sebi.gov.in

Report Prepared By

Resilient Sustainance Private Limited

india.rsustain.com ·

Report Date

April 2026

Contact

Head of ESG Advisory — Resilient Sustainance Private Limited
Email: brsr@rsustain.co.uk · Website: india.rsustain.com
Phone: +91-22-6789-4500

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Business Responsibility& Sustainability Report

About This Report

Reporting Boundary

Materiality Process

Assurance

Frameworks Referenced

Table of Contents

Table of Contents (continued)

List of Abbreviations

List of Abbreviations (continued)

List of Tables & Figures

Tables

List of Tables & Figures (continued)

Tables (continued)

Figures

Message from the Board

Key Achievements in FY 2025-26

Three-Year ESG Roadmap

Executive Summary

Assurance Readiness

Principle-wise Compliance

Priority Action Summary

YoY Performance Highlights

Section A: General Disclosures

I. Details of the Listed Entity (Table 2)

Sector & Business Details

II. Products/Services (Table 3)

Product Sustainability Features (Table 4)

III. Operations (Table 5)

Market Coverage & Exports (Table 6)

Supply Chain Overview

IV. Employees (Table 7)

Contractual Staff

Diversity: SC/ST/OBC/PwD (Table 8)

Age Distribution (Table 9)

Turnover Rates (Table 10)

Hiring Data FY 2025-26 (Table 11)

V. Holding, Subsidiary & Associate (Table 12)

VI. CSR Details (Table 13)

Section B: Management & Process Disclosures

Policy Status — 9 NGRBC Principles (Table 14)

Policy Details (Table 15)

Policy Training Coverage

Self-Assessment Scores

Governance Structure (Table 16)

Board Competency Matrix (Table 17)

Stakeholder Engagement (Table 18)

Double Materiality Results (Table 19)

Section C: Principle-wise Performance

Principle 1: Ethics, Transparency & Accountability

Code of Conduct Coverage (Table 20)

Whistleblower Statistics (Table 21)

Anti-corruption Training (Table 22)

Regulatory Actions & Fines (Table 23)

Principle 2: Sustainable & Safe Products

R&D Investment (Table 24)

Sustainable Sourcing (Table 25)

LCA Results (Table 26)

EPR Compliance (Table 28)

Principle 3: Employee Wellbeing

Benefits Coverage (Table 29)

Safety Performance (Table 30)

Training (Table 31)

Grievances (Table 32)

Equal Remuneration (Table 33)

Principle 4: Stakeholder Engagement

Stakeholder Matrix (Table 34)

Initiatives for Disadvantaged Groups

Principle 5: Human Rights

HR Training Coverage (Table 36)

Minimum Wages (Table 37)

HR Grievances (Table 39)

Median Remuneration & Pay Gap (Table 38)

HRDD Assessment (Table 40)

VC Assessment Roadmap

Section C: Principle 6 — Environment (Flagship)

Energy Management

Renewable vs Non-Renewable — 3-Year Trend

Energy Reduction Initiatives

Plant-wise Energy Summary

Business Responsibility
& Sustainability Report