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7[th] July 2023

National Stock Exchange of India Limited Exchange Plaza, Plot no. C/1, G Block, Bandra-Kurla Complex, Bandra (East), Mumbai - 400 051 (Stock Code: “FSL”)

BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001 (Scrip code: “532809”)

Dear Madam/Sir,

Sub: Business Responsibility and Sustainability Reporting FY 2022-23

Pursuant to Regulation 34(2)(f) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are submitting herewith the Business Responsibility and Sustainability Report for Financial Year 2022- 23, which also forms part of the Integrated Annual Report for FY 2022-23, submitted to the Exchanges 7[th] July 2023.

Request you to kindly take the same on record.

For Firstsource Solutions Limited

POOJA SURESH Digitally signed by POOJA SURESH NAMBIAR NAMBIAR Date: 2023.07.07 15:45:18 +05'30'

Pooja Nambiar

Company Secretary Encl. A/a

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148 Business Responsibility and Sustainability Report

SECTION A - General disclosures

SECTION B - Management and process disclosures

SECTION C - Principle-wise performance disclosure

Principle	1	Businesses should conduct and govern themselves with integrity and in a manner that is ethical, transparent,
		and accountable
Principle	2	Businesses should provide goods and services in a manner that is sustainable and safe
Principle	3	Businesses should respect and promote the well-being of all employees, including those in their value chains
Principle	4	Businesses should respect the interests of and be responsive to all its stakeholders
Principle	5	Businesses should respect and promote human rights
Principle	6	Businesses should respect and make eforts to protect and restore the environment
Principle	7	Businesses, when engaging in infuencing public and regulatory policy, should do so in a manner that is responsible
		and transparent
Principle	8	Businesses should promote inclusive growth and equitable development
Principle	9	Businesses should engage with and provide value to their consumers in a responsible manner

SECTION A - GENERAL DISCLOSURES

Details

1.	Corporate Identty Number (CIN) of the Listed Entty	L64202MH2001PLC134147
2.	Name of the Company	Firstsource Solutons Limited
3.	Year of incorporaton	6thDecember 2001
4.	Registered ofce address	5thFloor, Paradigm ‘B’ Wing, Mindspace, Link Road, Malad -
		West, Mumbai - 400 064, India
5.	Corporate address	5thFloor, Paradigm ‘B’ Wing, Mindspace, Link Road, Malad -
		West, Mumbai - 400 064, India
6.	E-mail	[email protected]
7.	Telephone	+ 91 22 6666 0888
8.	Website	htps://www.frstsource.com/
9.	Financial year for which reportng is being done	April 01, 2022 - March 31, 2023
10.	Name of the Stock Exchange(s) where shares are listed	1. BSE Limited
11. 12. 13.	Paid-up Capital Name of contact details of the person who may be contacted in case of any queries on the BRSR Report Reportng boundary	2. Natonal Stock Exchange of India Limited ₹ 6,969.90 million Ms Shuchika Sahay [email protected] Designaton: Chief Human Resource Ofcer + 91 22 6666 0888 The disclosures under this report are made on standalone basis pertaining to Firstsource Solutons Limited

Products and Services

14. Details of business activities (accounting for 90% of the turnover):

	Sr. No. 1	Descripton of Main Actvity BPM services (NIC Code: 63999)	Descripton of Business Actvity To provide IT enabled BPM services to Banking and Financial services, Healthcare, Communicaton Media and Technology and Other Diverse Industries.	% Of Turnover of the entty 100%

149

15. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover):

Sr. No.	Product/Service	NIC Code	% Of total Turnover contributed
1	Banking, Financial Services	63999	48.7%
2 3 4	Healthcare Communicaton Media & Technology Other Diverse Industries	63999 63999 63999	20.7% 30.3% 0.4%

Operations

16. Number of locations where plants and/or operations/offices of the entity are situated:

Locaton Natonal Internatonal	Number of Plants - -	Number of ofces 15 28	Total 15 28

17. Markets served by the entity:

a. Number of locations

Locaton	Number
Natonal (No. of States)	6
Internatonal (No. of Countries)	4

Firstsource has operations in 6 National locations: Tamil Nadu, Maharashtra, Karnataka, Telangana, Madhya Pradesh, Andhra Pradesh
Firstsource has operations in 4 International locations: United States of America, United Kingdom, Philippines and Mexico

b. What is the contribution of exports as a percentage of the total turnover of the entity?

The contribution of exports as a percentage of the total turnover of Firstsource is 94.39% (standalone)

c. A brief on types of customers

Firstsource assists customers in reimagining business processes and enhancing efficiency through digital interventions and solutions in the banking and financial services, healthcare, communications, media & technology, and other diverse industries.

Firstsource’s customers represent a wide range of industry sectors across the world. Firstsource serves more than 150 clients, including Fortune 500 and FTSE 100 companies across diversified sectors.

Employees

18. Details as at the end of Financial Year:

a. Employees and workers (including differently abled):

Sr. No. Partculars Total (A)	Male Female
	No. (B) % (B/A) No. (C) % (C/A)
EMPLOYEES
1. Permanent (D) 2,440	1,802 73.9% 638 26.1%
2. Other than Permanent (E) 127	56 44.1% 71 55.9%
3. Total employees (D + E) 2,567	1,858 72.4% 709 27.6%
WORKERS
4. Permanent (F) 9,955	6,300 63.3% 3,655 36.7%
5. Other than Permanent (G) 0	0 0% 0 0%
6. Total workers (F + G) 9,955	6,300 63.3% 3,655 36.7%

150 b. Differently abled Employees and workers:

b. Diferently abled Employees and workers:
Sr. No. Partculars Total (A)	Male Female
	No. (B) % (B/A) No. (C) % (C/A)
DIFFERENTLY ABLED EMPLOYEES
1. Permanent (D) 8	4 50.0% 4 50.0%
2. Other than Permanent (E) 0	0 0 0 0
3. Total diferently abled employees (D+E) 8	4 50.0% 4 50.0%
DIFFERENTLY ABLED WORKERS
4. Permanent (F) 14	11 78.6% 3 21.4%
5. Other than permanent (G) 0	0 0 0 0
6. Total diferently abled workers (F + G) 14	11 78.6% 3 21.4%

19. Participation/Inclusion/Representation of women

19. Partcipaton/Inclusion/Representaton of women
Partculars Total (A)	No. and percentage of Females
	No. (B) % (B/A)
Board of Directors 10	1 10%
Key Management Personnel* 3	1 33.33%

*Key Management Personnel refers to the Managing Director, Chief Financial Officer and Company Secretary as defined under Section 2(51) of the Companies Act, 2013.

20. Turnover rate for permanent employees and workers

(Disclose trends for the past 3 years)

	2022-23	FY 2021-22 FY 2020-21
	Male Female Total	Male Female Total Male Female Total
Permanent Employees	26.1% 28.1% 26.6%	28.0% 28.4% 28.1% 13.5% 15.1% 13.9%
Permanent Workers	41.4% 47.2% 43.5%	47.9% 49.8% 48.6% 32.1% 32.9% 32.3%

" This table represents attrition rate without "less than 180 days" and "ramp down attritions".

Holding, subsidiary and associate companies (including joint ventures)

21. (a) Names of holding/subsidiary/associate companies/joint ventures

Firstsource Solutions Limited has 21 subsidiaries and 1 Associate Company:

	Sr. No. 1 2 3 4 5 6 7 8	Name of the holding/subsidiary/associate companies/joint ventures (A) Firstsource Process Management Services Limited [Wholly Owned Subsidiary (“WOS”)of the Company]; Firstsource Solutons UK Limited,UK(WOS of the Company); Firstsource Solutons S.A., Argentna (Subsidiary of Firstsource Solutons UK Limited); Firstsource BPO Ireland Limited (WOS of Firstsource Solutons UK Limited); Firstsource GroupUSA,Inc.,USA(WOS of the Company); Firstsource Business Process Services, LLC, USA (WOS of Firstsource GroupUSA,Inc); Firstsource Advantage, LLC, USA (WOS of Firstsource Business Process Services,LLC); One Advantage, LLC, USA (WOS of Firstsource Business Process Services,LLC);	Indicate whether holding/ Subsidiary/ Associate/ Joint Venture Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary	% Of shares held by listed entty 100% 100% 100% 100% 100% 100% 100% 100%	Does the entty indicated at column A, partcipate in the Business Responsibility initatves of the listed entty? (Yes/No) No, Firstsource is reportng on Business Responsibility and Sustainability Reportng on Standalone basis

151

9	MedAssist Holding,LLC,USA(WOS of Firstsource GroupUSA,Inc);	Subsidiary	100%
10	Firstsource Solutons USA,LLC,USA(WOS of MedAssist Holding,LLC);	Subsidiary	100%
11	Firstsource Health Plans and Healthcare Services, LLC, USA (Formerly	Subsidiary	100%
12 13 14 15 16	known as Firstsource Transacton Services, LLC) (WOS of Firstsource Solutons USA,LLC); Sourcepoint,Inc.(WOS of Firstsource GroupUSA,Inc); Sourcepoint Fulfllment Services,Inc.(WOS of Sourcepoint,Inc.); Firstsource Dialog Solutons (Private) Limited (Subsidiary of the Company); PatentMaters LLC(WOS of Firstsource Solutons USA,LLC); Kramer Technologies,LLC(WOS of PatentMaters LLC);	Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary	100% 100% 74% 100% 100%
17 18	Medical Advocacy Services For Healthcare, Inc. (WOS of PatentMaters LLC); The StoneHill Group,Inc(WOS of Sourcepoint,Inc.);	Subsidiary Subsidiary	100% 100%
19	American Recovery Service Incorporated (WOS of Firstsource Business	Subsidiary	100%
	Process Services,LLC,USA);
20	Firstsource Solutons Mexico, S. de R.L. de C.V. (Subsidiary Company of	Subsidiary	100%
	Firstsource GroupUSA,Inc.)
21	Firstsource Solutons Jamaica Limited (WOS of Firstsource Group	Subsidiary	100%
	USA,Inc)
22	Nanobi Data and Analytcs Private Limited	Associate	21.79%

CSR

22. (i) Whether CSR is applicable as per section 135 of Companies Act, 2013: Yes

(ii) Turnover (in ₹): 13,424.77 million
(iii) Net worth (in ₹): 23,043.52 million

Transparency and Disclosure Compliances

23. Complaints/Grievances on any of the principles (Principles 1 to 9) under the National Guidelines on Responsible Business Conduct:

Overview of the entity’s material responsible business conduct issues

Stakeholder group from whom complaint is received Grievance Redressal Mechanism in Place (Yes/No) (If yes, then provide web- link for grievance redress policy)#	FY 2022-23	FY 2021-2022
	Number of complaints fled during the year Number of complaints pending resoluton at close of the year Remarks	Number of complaints fled during the year Number of complaints pending resoluton at close of the year Remarks
Communites Yes	Nil Nil NA	Nil Nil NA
Investors (other than shareholders) Yes	0 0 NA	0 0 NA
Shareholders Yes	95 0 NA	96 0 NA
Employees and workers Yes	79 6 The pending complaints are under resoluton	44 2 The pending complaints are now resolved.
Customers Yes	0 0 NA	0 0 NA
Value Chain Partners Yes	0 0 NA	0 0 NA
Other (Anonymous email/leters) Other stakeholders can raise their grievances here:htps://www.frstsource.com/contact/

The policies guiding Firstsource’s conduct with all its stakeholders including Whistleblower and Grievance Redressal mechanism is available on the company’ website and may be accessed at https://www.firstsource.com/about/policies

152 24. Please indicate material responsible business conduct and sustainability issues pertaining to environmental and social matters that present a risk or an opportunity to your business, rationale for identifying the same, approach to adapt or mitigate the risk along-with its financial implications, as per the following format

Sr. No.	Material issue identfed	Indicate whether risk or opportunity (R/O)	Ratonale for identfying the risk/opportunity	In case of risk, approach to adapt or mitgate	Financial implicatons of the risk or opportunity (Indicate positve or negatve implicatons)
1.	Data Protecton & Cyber security	Opportunity/ Risk	Opportunity ● Leading Informaton Security Practces & implementng global informaton security standards will result in higher client confdence and business. Risk	Mitgaton approach ● Driving a positve informaton security culture is a key element of Firstsource’s robust informaton security strategy. ● Firstsource is fully commited towards adhering to best practces	Positve ● Reduced data breach incidents/threats to Firstsource by advanced data protecton and cyber security practces. Negatve ● Cyber atacks can lead to high fnancial loss.
			● Cyber atacks pose a major threat to data safety and privacy protecton. Firstsource may sufer due to cyber atacks/data breach incidents which can harm the reputatonal image of the Company.	globally around data protecton and cyber security. ● Establish Data protecton & Cybersecurity policy with a resolve to invest in best-in-class IT infrastructure and human resources.	● Building an efectve IT infrastructure, implementng best practces and maintaining a high level of IT security requires signifcant investment and cost.
				● Adoptng best industry standard data protecton sofware.
				● Upskilling employees
				on diferent advanced informaton security
				awareness training
				programs.
2.	Corporate	Opportunity	● Strong corporate	Not a risk	Positve
3.	Governance & Business Ethics Empowering workplace	Opportunity/ Risk	governance is essental for ataining the overall mission of the company and reinforces stakeholder trust, company reputaton and businessgrowth. Opportunity ● Partcipaton of employees from diverse backgrounds creates an inclusive business ecosystem which is conducive for talent retenton. Risk ● Health and safety of employees is a critcal aspect for ensuring employee welfare and overall productvity.	Mitgaton approach ● Firstsource has established/ implemented a comprehensive and robust occupatonal health & safety policy and efectve mechanisms to protect employees from workplace hazards/injuries. ● Recurrent training programs are conducted to all relevant stakeholders in order to mitgate health & safety risks from our business operatons/actvites.	● Efectve Leadership steers business change and has the power to create industry-leading benchmarks Positve ● Workforce diversity fosters creatvity, improves performance, and enables a healthy organisatonal culture by bringing fresh perspectves, experiences, and ideas. Negatve ● Any health & safety incident occurrence has the potental to result in loss of productve work tme, delay in business response and eventually leading to monetary loss thereby impactng proftability.

153

4.	Environment	Opportunity/	Opportunity	Opportunity	Mitgaton approach	Mitgaton approach	Positve	Positve
	and Climate Acton	Risk	●	Beter brand image/ reputaton as	●	Establishing climate change acton plans	●	Adoptng climate change mitgaton as an integral
				Environmentally		integral to overall		part of business strategy
			●	responsible business. Monetary Savings from use of low emission/ renewable sources of energy, operatng from energy efcient green buildings and usage	● ●	business strategy. Implementng carbon emission reducton targets/decarbonizaton roadmap. Establishing business	●	will help Firstsource to proactvely prepare for future change in natonal/ internatonal climate related regulatons. Enhanced reputaton with customers and
				of low carbon fuel transport.		contnuity/crisis management plans.		shareholders for being resilient to climate change related business
			Risk					disruptons.
			●	Economic disruptons due to climate related			Negatve
				transiton risk (new regulatons/policies)			●	Investment to undertake climate change impact
				can impact the				assessment and
				Company’s growth and				formulate business
				proftability.				strategic plans to mitgate
								the climate change
			●	Extreme weather				impacts may result in
				events due to climate				signifcant cost and
				change (water				require investments.
				scarcity/heavy rainfall)
				pose a physical risk
				of disrupton to the
				company’s business
				operatons and the
				safety and wellbeing of
				its employees.
5	Customer	Opportunity	Opportunity		Not	a risk	Positve
	Centricity		●	This gives the			●	Positve brand image
				opportunity to be				and a strong customer
				the leaders in this segment by being the preferred choice for all				satsfacton rate will help in being the platorm of choice, resultng in
				Firstsource’s customers				increased business and
				across diferent				proftability.
				business segments.
			●	Achieving customer
				delight and satsfacton
				provides an excellent
				opportunity for
				business leadership
				andgrowth.
6	Community	Opportunity	Opportunity		Not	a risk	Positve
	Impact		●	Firstsource			●	Through our values and
				consistently works				principles, Firstsource
				to foster social development as it frmly believes				create a positve impact in communites and foster growth in educaton,
				that doing so is an				skill development,
				essental element of				women empowerment,
				its success.				healthcare, and livelihood
								for the impoverished,
								and contribute to the UN
								Sustainable Development
								Goals.

154

7 Responsible Risk Supply Chain

Risk		Mitgaton approach	Mitgaton approach	Negatve	Negatve
●	Supply chains can be	●	Firstsource ensures	●	The failure to meet
	multtered, there is a potental for lack		that we partner with suppliers, vendors and		the stakeholders and business expectatons
	of transparency and		contractors that are		on supply chain
	weakened level of		ethical, responsible and		sustainability and related
	control and infuence over supply chain		compliant with minimum ESG standards.		climate disclosures such as supplier specifc
	partners.				emissions may impact
		●	Supplier/vendor code		the overall performance
●	Firstsource may		of conduct (CoC) covers		of the organizaton
	struggle to foresee		Environmental, Health &		on climate related
	and control supply		Safety and Human Rights		commitments.
	chain risks such as		Parameters to be adhered
	varying regulatory		to and supply chain
	environments and		partners must sign the
	societal expectatons.		CoC as part of contract
			documents.
●	The inability to
	cater to a high	●	We work closely with our
	demand for low-		suppliers and engage
	carbon IT-enabled		with them on Sustainable
	solutons/services		business practces. We
	and the inability to		plan to have an annual
	fulfl sustainable		progress review process
	procurement are		to monitor their progress.
	relevant risks for		For suppliers that are not
	Firstsource.		aligned with these goals,
			we plan to have an annual
			progress review process
			to monitor theirprogress.

SECTION B - MANAGEMENT AND PROCESS DISCLOSURES

This section is aimed at helping businesses demonstrate the structures, policies and processes put in place towards adopting the NGRBC Principles and Core Elements. At Firstsource, we have a robust management framework in place which enables us to align with the NGRBC Principles with respect to structure and policies to ensure we continue to deliver our best in an ethical and responsible way. This encompasses transparent and principled business practices that hold us accountable, as well as protect the interests of our stakeholders, including customers and employees.

	Principle	1	Businesses should conduct and govern themselves with integrity and in a manner that is ethical, transparent,
			and accountable
	Principle Principle Principle Principle Principle Principle Principle Principle	2 3 4 5 6 7 8 9	Businesses should provide goods and services in a manner that is sustainable and safe Businesses should respect and promote the well-being of all employees, including those in their value chains Businesses should respect the interests of and be responsive to all its stakeholders Businesses should respect and promote human rights Businesses should respect and make eforts to protect and restore the environment Businesses, when engaging in infuencing public and regulatory policy, should do so in a manner that is responsible and transparent Businesses should promote inclusive growth and equitable development Businesses should engage with and provide value to their consumers in a responsible manner

155

Disclosure Questons	P1 P2 P3 P4 P5 P6 P7 P8 P9
Policy and Management Disclosures
1.	Y Y Y Y Y Y Y Y Y
a) Whether your entty’s policy/ policies cover each principle and its core elements of the NGRBCs. (Yes/No) b) Has the policy been approved by the Board? (Yes/No) c) Web Link of the Policies, if available 2. Whether the entty has translated the policy into procedures. (Yes/No)	Y Y Y Y Y Y Y Y Y All policies can be viewed under ‘Corporate Governance’ athtps://www.frstsource.com/investor-relatons/ Y Y Y Y Y Y Y Y Y
3. Do the enlisted policies extend to your	Y Y Y Y Y Y Y Y Y
value chain partners? (Yes/No)
4. Name of the natonal and internatonal codes/certfcatons/	P1: Firstsource’sBusiness Conduct and Global Ethics Policyare publicly available to guide Firstsource’s employees to conduct business legally and ethically. Firstsource has
labels/standards (e.g. Forest	conducted training on ethics and integrity for all employees to manage these risks in order
Stewardship Council, Fairtrade,	to safeguard the value of all stakeholders.
Rainforest Alliance, Trustea) standards
(e.g. SA 8000, OHSAS, ISO, BIS)	P2: As part of the Quality Management System, Firstsource has adopted ISO 9001:2008.
adopted by your entty and mapped to	Firstsource adheres toSix Sigma, Lean and Kaizen process improvement approaches.
each principle.	Sustainable Supply Chain policyis available publicly on the website.

P3: Firstsource adheres to the guidelines set out on the lines of International Labour Organization (ILO) conventions. Firstsource has various policies in place such as Business Conduct and Ethics policy, Human Rights and Equal Opportunity policy, Global Inclusion and Diversity policy.

Firstsource is also an ISO 45001:2018 and ISO 14001:2015 certified organisation

P4: Firstsource’s policy on materiality provides guidance on stakeholder engagement.

P5: Firstsource’s publicly available policy on Human Rights and Equal Opportunity prohibits transgressions of human rights. Firstsource also adheres to the guidelines set out on the lines of International Labour Organization (ILO) conventions.

P6: Firstsource is ISO 14001:2015 certified organization.Our Global Quality Health, Safety, Environment & Energy Management Policy and ESG policy is publicly available on the website.

P7: Firstsource’s Code of Conduct has elements of ethical dealing in public platforms.

P8: Firstsource’s CSR policy complies with Companies Act, 2013.

P9: We are certified in accordance with leading international standards such as Payment Card Industry Data Security Standard (PCI DSS), International Organization for Standardization (ISO) 27001:2013, (HITRUST). We also adhere to various statutory and regulatory compliance standards to ensure the confidentiality, integrity and availability of data that is provided to each of our clients. 5. Specific commitments, goals and The Company is in the process of comprehensively evaluating and setting up its targets set by the entity with defined Sustainability related goals and targets with a definitive timeline and implementation plan to achieve those in the near future. timelines, if any. 6. Performance of the entity against the Firstsource is in the process of setting our goals and targets. Firstsource has disclosed its specific commitments, goals and targets Environment, Social and Governance performance in ‘Section C’ of this report. along-with reasons in case the same are not met.

156 Governance Leadership and Oversight

7. Statement by director responsible for the business responsibility report, highlighting ESG related challenges, targets and achievements (listed entity has flexibility regarding the placement of this disclosure)

Firstsource is instilling sustainability at the core of our transformation to make a substantial impact on the lives of it’s employees, clients, shareholders, and the community. To that end, Firstsource has adopted a target-oriented ESG strategy and Firstsource is in the process of updating and setting interim and long-term targets on various environmental parameters. Firstsource’s commitment to sustainable growth includes diversifying it’s portfolio, empowering people, and enhancing our digital products.

Firstsource has made consistent efforts to reduce our carbon footprint and have shifted our focus from conventional energy sources to renewable sources, resulting in a substantial increase in renewable energy consumption of 411% for our operations in India compared to FY 2020-21.

To address socio-economic disparities and provide opportunities for high-potential talent, Firstsource has implemented an impact sourcing program that aims to hire individuals from diverse backgrounds.

Firstsource’s frameworks and initiatives align with Global Reporting Initiative (GRI) standards and United Nations Sustainable Development Goals (UN SDGs), and Firstsource plans to continue analysing the impact of it’s operations across the value chain and stepping up our ESG reporting as Firstsource moves forward.

To ensure long-term sustainability, Firstsource has internalised ESG into it’s policies, systems, procedures, and culture in FY 202223. Firstsource is also experimenting with new technologies to reduce it’s carbon footprint for example, implementation of cloud databases to reduce resource consumption and emissions.

While Firstsource has made progress, Firstsource is just getting started. Firstsource expresses it’s deep gratitude to it’s 12,522 employees and all it’s stakeholders for their continuous support and as a team Firstsource will maintain the momentum to capitalise on the opportunities by adapting to the changing external environment as Firstsource progress towards a planet-positive future.

8. Details of the highest authority Name: Arun Tyagi responsible for implementation and Designation: EVP- Operational Excellence COE oversight of the Business Responsibility Email id: [email protected] policy (ies).

9. Does the entity have a specified Committee of the Board/Director responsible for decision making on sustainability related issues? (Yes/No). If yes, provide details.

Yes, the Risk Management Committee evaluates ESG risks, effectiveness of ESG strategies and its performance.

Policy and management processes

10. Details of Review of NGRBCs by the Company:

Subject for Review	Indicate whether review was undertaken by Director/Commitee of the Board/Any other Commitee Frequency (Annually/Half - yearly/ Quarterly/Any other - please specify)
	P1 P2 P3 P4 P5 P6 P7 P8 P9 P1 P2 P3 P4 P5 P6 P7 P8 P9
Performance against above policies and follow up actaion	Y Y Y Y Y Y Y Y Y The Business responsibility and sustainability policies are evaluated and reviewed periodically or on a need basis by the Risk Management Commitee as a part of the ESG review. During the review, the efectveness of the policies is evaluated and necessary amendments to policies/procedures are done. Firstsource complies with all applicable regulatons and principles in the countries of operaton. Y Y Y Y Y Y Y Y Y
Compliance with statutory requirements of relevance to the principles, and, rectfcaton of any non-compliances
11. Has the entty carried out independent assessment/evaluaton of the working of its policies by an external agency? (Yes/No). If yes, provide the name of the agency.	P1 P2 P3 P4 P5 P6 P7 P8 P9
	N N N N N N N N N

157

12. If answer to queston (1) above is “No”	i.e. not	all Principles	are covered by a	are covered by a	policy, reasons to be stated:	policy, reasons to be stated:
Questons	P1	P2	P3	P4	P5 P6	P7	P8	P9
The entty does not consider the
Principles material to its business (Yes/No) The entty is not at a stage where it is in a positon to formulate and implement the policies on specifed principles (Yes/No) The entty does not have the fnancial or/ human and technical resources available		This queston is not applicable since the answer to queston (1) is yes.
for the task (Yes/No) It is planned to be done in the next fnancial year (Yes/No)
Any other reason (please specify)

SECTION C - PRINCIPLE WISE PERFORMANCE DISCLOSURE

Principle 1: Businesses should conduct and govern themselves with integrity, and in a manner that is ethical, transparent, and accountable

Ethics and integrity are imperative to build a sustainable business and to achieve continuous excellence in operations. At Firstsource, we promote a corporate governance structure that is robust in nature and respects the values of responsibility, transparency, and honesty. As an accountable business entity, we share the commitment of effective governance and we strive to provide the right culture and practices to actively manage risks while preserving the highest standards of business conduct throughout the organisation.

Firstsource’s Business Conduct and Ethics Policy and Global Ethics Policy are publicly available to guide our employees to conduct business legally and ethically. Firstsource has conducted training on ethics and integrity for all employees to manage these risks in order to safeguard the value of all stakeholders.

Essential Indicators

1. Percentage coverage by training and awareness programmes on any of the principles during the financial year:

Segment	Total number of training and Topics/principles covered under the	% of persons in
	awareness programmes held training and its impact	respectve category
		covered by the
		awareness programmes
Board of directors	Pursuant to Regulaton 25 of the Listng Regulatons, the Company has put	100%
	in place a system to familiarise its Independent Directors with the Company,
	their roles, rights and responsibilites in the Company, nature of the industry
	in which the Company operates, business model of the Company, etc. Newly
	appointed Independent Directors are taken through roles and responsibilites.
	To ensure that they uphold the highest standards of business conduct, Code
	for Independent Directors, Code of Conduct for Non-Executve Directors and Code of Conduct for Preventon of Insider Trading as issued by the Company are also shared with them at the tme of their appointment/re-appointment. Further, presentatons are made at the Board and its Commitee meetngs, on a quarterly basis, covering changes and developments in the domestc/ global corporate and industry scenario, the Company’s sustainability initatves, the business and fnancial performance of the Company and its subsidiaries, quarterly/annual fnancial results, revenue and capital budget, review of Internal Audit fndings, etc.
	The details of such familiarisaton programmes are published on the Company’s website at:htps://www.frstsource.com/wp-content/uploads/2023/03/Policy- on-familiarisaton-of-Independent-Directors.pdf
Key managerial personnel	13 ● Cyber Security and IT	66%
	● Training Programs
	● Health and Safety Programs
	● Human Right/Human Resource
	Training Programs
	● Communicaton
	Training Programs
	● Ant-Bribery

158

Employees other than	74	●	Communicaton	78.8%
BoD and KMPs			Training Programs
		●	Human Right/Human Resource
			Training Programs
		●	Consumer related
			training programs
		●	Cyber Security and IT
			Training Programs
		●	Ethics and Compliance Programs
			(Client specifc training)
		●	Ethics and Compliance Programs
		●	Ant-Bribery
		●	Health and Safety Programs
Workers	74	●	Communicaton	74.85%
			Training Programs
		●	Human Right/Human Resource
			Training Programs
		●	Consumer related
			training programs
		●	Cyber Security and IT
			Training Programs
		●	Ethics and Compliance Programs
			(Client specifc training)
		●	Ethics and Compliance Programs
		●	Ant-Bribery
		●	Health and Safety Programs

2. Details of fines/penalties/punishment/award/compounding fees/settlement amount paid in proceedings (by the entity or by directors/KMPs) with regulators/law enforcement agencies/judicial institutions, in the financial year, in the following format (Note: the entity shall make disclosures on the basis of materiality as specified in Regulation 30 of SEBI (Listing Obligations and Disclosure Obligations) Regulations, 2015 and as disclosed on the entity’s website):

		Monetary
		NGRBC Principle Name of the Amount (In₹) Brief of the Case Has an appeal
		regulatory/ been preferred?
		enforcement (Yes/No)
		agency/judicial
		insttutons
	Penalty/Fine	At Firstsource, all Directors, KMPs and employees work with a strong moral of ethical business conduct.
	Setlement Compounding fee	Owing to this, there have been no instances of fnes/penaltes/punishment/award/compounding fees/setlement amount paid in proceedings with regulators/law enforcement agencies/judicial insttutons, in the fnancial year FY23.

	Imprisonment Punishment	NGRBC Principle Nil Nil	Non-Monetary Name of the regulatory/ enforcement agency/ judicial insttutons Nil Nil	Brief of the Case NA NA	Has an appeal been preferred? (Yes/No) NA NA

3. Of the instances disclosed in Question 2 above, details of the Appeal/Revision are preferred in cases where monetary or non-monetary action has been appealed.

	Case Details NA	Name of the regulatory/enforcement agencies/judicial insttutons NA

159

4. Does the entity have an anti-corruption or anti-bribery policy? If yes, provide details in brief and if available, provide a web link to the policy.

Yes, Firstsource has ‘zero tolerance’ of any practices that may be classified as bribery and the same has been detailed in anti-bribery policy which covers elements of anti-corruption. The objective of the policy is to serve as a guide for all employees, agents, representatives, vendors, business partners and any such person acting on behalf of the Company for ensuring compliance with applicable anti - bribery laws, rules and regulations.

Firstsource’s Anti-bribery policy is available on website: https://www.firstsource.com/wp-content/uploads/2016/06/AB_Synopsis.pdf

Firstsource’s “Code of Conduct for Executive Directors and senior management” is available on following link:

https://www.firstsource.com/wp-content/uploads/2023/03/Code-of-conduct-for-Executive-Directors-Senior-management.pdf

5. Number of Directors/KMPs/employees/workers against whom disciplinary action was taken by any law enforcement agency for the charges of bribery/corruption.

agency for the charges of bribery/corrupton.
FY 2022-23	FY 2021-22
Directors No complaints against Firstsource’s Directors, KMPs, Employees and Workers against whom disciplinary acton was taken by any law enforcement agency for the charges of bribery/corrupton. KMPs Employees Workers	No complaints against Firstsource’s Directors, KMPs, Employees and Workers against whom disciplinary acton was taken by any law enforcement agency for the charges of bribery/corrupton.

6. Details of complaints with regard to conflict of interest:

6. Details of complaints with regard to confict of interest:
FY 2022-23	FY 2021-22
Number of complaints received in relaton to issues of Confict of Interest of the Directors Nil	Nil
Number of complaints received in relaton to issues of Confict of Interest of the KMPs Nil	Nil

7. Provide details of any corrective action taken or underway on issues related to fines/penalties/action taken by regulators/law enforcement agencies/judicial institutions, on cases of corruption and conflicts of interest.

Not applicable as there have been no cases of corruption and conflicts of interest.

Leadership Indicators

1. Awareness programmes conducted for value chain partners on any of the Principles during the financial year:

Total number of awareness	Topics/principles covered under	%age of value chain partners covered (by value of business
programmes held	the training	done with suchpartners) under the awarenessprogrammes
Nil	Nil	Nil

2. Does the entity have processes in place to avoid/ manage conflict of interests involving members of the Board? (Yes/No) If Yes, provide details of the same.

Yes. Firstsource’s Code of conduct lists down measures to avoid/manage conflict of interest. The Code of Conduct is communicated to all directors and senior management members and they are required to provide declaration on benefits and interests individually. In any case if a potential or actual Conflict of Interest arises, employees can immediately disclose relevant circumstances to Supervisor, Managing Directors, Chief Executive Officer or Board of Directors. If an actual or potential event is determined, Firstsource may take whatever corrective action appears appropriate according to the circumstances. Failure to disclose facts shall constitute grounds for disciplinary action.

Principle 2: Businesses should provide goods and services in a manner that is sustainable and safe.

Firstsource supports ethical and sustainable procurement of goods and services. Firstsource has a sustainable supply chain policy in place that encourages moral and responsible behaviour across the value chain. By doing so, Firstsource aims to lessen

negative environmental impact and contribute to a better society in addition to generating overall value for our stakeholders.

As part of the Quality Management System, Firstsource has adopted ISO 9001:2008. Firstsource adheres to Six Sigma, Lean and Kaizen process improvement approaches.

Essential Indicators

1. Percentage of R&D and capital expenditure (CAPEX) investments in specific technologies to improve product and processes’ environmental and social impacts to total R&D and capex investments made by the entity, respectively.

Firstsource’s goal is to boost the effectiveness of operations and customer service while ensuring sustainability through digitalization. Firstsource has implemented projects to reduce energy consumption and promote digitalization across all our processes. At present, Firstsource does not track the percentage of R&D and CAPEX investments in specific technologies to improve product and processes’ environmental and social impacts. Going forward , we intend to track the data on R&D and Capital expenditure (CAPEX) investments.

160

a. Does the entity have procedures in place for sustainable sourcing? (Yes/No) -

Yes, Firstsource is committed to procuring goods and services in a safe and sustainable manner and Firstsource has implemented a Sustainable Supply Chain policy comprising processes and guidelines to ensure sustainable and ethical practices across our value chain.

Firstsource’s Sustainable Supply Chain policy: https://www.firstsource.com/wp-content/uploads/2023/01/Sustainable-Supply-ChainPolicy-V-1.0.pdf

Firstsource’s Supplier Code of Conduct: https://www.firstsource.com/wp-content/uploads/2023/01/Supplier-Code-of-Conduct.pdf

b. If yes, what percentage of inputs were sourced sustainably?

As a part of the onboarding process, all the value chain partners are required to complete background verification on ethical business conduct and compliance. Firstsource assesses all new vendor partners on ESG compliance and encourage sustainable sourcing. Firstsource evaluates the top 20 critical vendors based on the business value that accounts for 60% of the total procurement spend through a third party who annually assesses health and safety practices, environment, human rights, sexual harassment, child labour, forced labour/ involuntary labour and working conditions of value chain partners.

3. Describe the processes in place to safely reclaim your products for reusing, recycling, and disposing at the end of life, for (a) Plastics (including packaging) (b) E-waste (c) Hazardous waste and (d) other waste.

Waste type	Waste management procedure in place
Plastc (including packaging) E-waste Hazardous waste	Firstsource is a Business Process Management (BPM) Company and does not manufacture any products. Hence, the given queston is not applicable to Firstsource operatons.
Other waste (wastepaper and paper products)	However, Firstsource do have a 4R-based waste management approach for the products or components we use in our operaton.
	Firstsource metculously manages and monitors electronic devices when they
	reach the end of their useful life to ensure that they are discarded, repaired,
	or recycled by authorised e-waste recyclers. Firstsource intends to focus on
	implementng zero waste to landfll initatves.

4. Whether Extended Producer Responsibility (EPR) is applicable to the entity’s activities (Yes/No). If yes, whether the waste collection plan is in line with the EPR plan submitted to Pollution Control Boards?

Not applicable. Firstsource is a Business Process Management (BPM) Company and does not manufacture any products.

Leadership Indicators

1. Has the entity conducted Life Cycle Perspective/Assessments (LCA) for any of its products (for manufacturing industry) or for its services (for service industry)? If yes, provide details in the following format?

	NIC Code	Name % of total Turnover Boundary for Whether conducted Results
	Not applicable.	of Product/Service contributed which the Life Cycle Perspectve/ Assessment was conducted by independent external agency (Yes/No) communicated in public domain (Yes/ No) If yes, provide the web-link As Firstsource is a provider of Business Process Management (BPM) services, it does not manufacture any products.

2. If there are any significant social or environmental concerns and/or risks arising from production or disposal of your products/services, as identified in the Life Cycle Perspective/Assessments (LCA) or through any other means, briefly describe the same along-with action taken to mitigate the same

	Name of Product/Service	Descripton of the risk/concern NA	Acton Taken

Not applicable. As Firstsource is a provider of Business Process Management (BPM) services, it does not manufacture any products.

161

3. Percentage of recycled or reused input material to total material (by value) used in production (for manufacturing industry) or providing services (for service industry).

Indicate input material Recycled or re-used input material to Recycled or re-used input material to total material FY 2022-23 total material 2021-22

Not applicable. As Firstsource is a provider of Business Process Management (BPM) services, it does not manufacture any products.

4. Of the products and packaging reclaimed at end of life of products, amount (in metric tonnes) reused, recycled, and safely disposed, as per the following format:

	FY 2022-23	FY 2021-22
	Re-Used Recycled Safely Disposed	Re-Used Recycled Safely Disposed
Plastcs (including packaging)	Not applicable. As Firstsource is a provider of Business Process Management (BPM) services, it does not manufacture any products.
E-waste
Hazardous waste
Other waste

5. Reclaimed products and their packaging materials (as percentage of products sold) for each product category.

Indicate product category	Reclaimed products and their packaging materials as % of total products sold in
	respectve category
	NA

Not applicable. As Firstsource is a provider of Business Process Management (BPM) services, it does not manufacture any products.

Principle 3: Businesses should respect and promote the well-being of all employees, including those in their value chains

Cultivating a positive environment for employees is essential to achieve sustained growth. Firstsource goal is to foster a workplace where everyone feels valued and hence, Firstsource consistently seeks to enhance the well-being of it’s employees whilst upholding a safe and productive workplace. Firstsource has implemented measures to favour diversity, equal opportunity, and non-discrimination throughout the organisation and Firstsource also extend benefits that ensure wellbeing for all.

The mental and physical wellbeing of employees is dependent on a secure and healthy work environment. Firstsource adheres to the guidelines set out on the lines of International Labour Organization (ILO) conventions. Firstsource has various policies in place such as Business Conduct and Ethics policy, Human Rights and Equal Opportunity policy, Global Inclusion and Diversity policy. Firstsource is also an ISO 45001:2018 and ISO 14001:2015 certified organisation. Firstsource is cognizant of the fact that the wellbeing of it’s workers, visitors, and contractors, as well as the protection of the environment and the growth of the communities in which Firstsource operates, is imperative to our business growth. Hence, Firstsource strives to create more value for it’s stakeholders by preaching their best interest and ensuring prosperity for all.

Essential Indicators

1. a. Details of measures for the well-being of employees.

Category		% of employees covered by
	Total (A)	Health insurance Accident insurance Maternity benefts Paternity benefts Day care facilites
		Number (B) % (B/A) Number (C) % (C/A) Number (D) % (D/A) Number (E) % (E/A) Number (F) % (F/A)
Permanent employees
Male	1,802	1,802 100% 1,802 100% NA NA 1,802 100% 1,802 100%
Female	638	638 100% 638 100% 638 100% NA NA 638 100%
Total	2,440	2,440 100% 2,440 100% 638 26% 1,802 74% 2,440 100%
Other than Permanent	employees
Male	56	56 100% 56 100% NA NA 56 100% - -
Female	71	71 100% 71 100% 71 100% NA NA - -
Total	127	127 100% 127 100% 71 56% 56 44% - -****

**Daycare facilities are not provided to “Other than Permanent employees” as this benefit is not extended to employees on World Class Services (WCS) payroll.

162 b. Details of measures for the well-being of workers:

Category		% of workers covered by
	Total (A)	Health insurance Accident insurance Maternity benefts Paternity benefts Day care facilites
		Number (B) % (B/A) Number (C) % (C/A) Number (D) % (D/A) Number (E) % (E/A) Number (F) % (F/A)
Permanent workers
Male	6,300	6,300 100% 6,300 100% NA NA 6,300 100% 6,300 100%
Female	3,655	3,655 100% 3,655 100% 3,655 100% NA NA 3,655 100%
Total	9,955	9,955 100% 9,955 100% 3,655 37% 6,300 63% 9,955 100%
Other than Permanent	workers
Male	NA	NA NA NA NA NA NA NA NA NA NA
Female	NA	NA NA NA NA NA NA NA NA NA NA
Total	NA	NA NA NA NA NA NA NA NA NA NA

2. Details of retirement benefits.

Benefts	FY 2022-23	FY 2021-22
	No. of employees covered as a % of total employees No. of workers covered as a % of total workers Deducted and deposited with the authority (Y/N/N.A.)	No. of employees covered as a % of total employees No. of workers covered as a % of total workers Deducted and deposited with the authority (Y/N/N.A.)
PF	100% 100% Yes	100% 100% Yes
Gratuity	100% 100% Yes	100% 100% Yes
ESI	3% 55% Yes	5% 60% Yes
Others - please specify	NA NA NA	NA NA NA

3. Accessibility of workplaces

Are the premises/offices of the entity accessible to differently abled employees and workers, as per the requirements of the Rights of Persons with Disabilities Act, 2016? If not, whether any steps are being taken by the entity in this regard.

4. Does the entity have an equal opportunity policy as per the Rights of Persons with Disabilities Act, 2016? If so, provide a web link to the policy.

Yes, Firstsource is committed to promoting equal opportunities in the organisation. Firstsource values human diversity, encourages fairness and justice, and advocates equal chances for everyone to work, learn and grow within the organisation, free from any form of discrimination or victimisation.

The web link to Human Rights and Equal Opportunity policy: https://www.firstsource.com/wp-content/uploads/2023/01/EqualOpportunities-LP-Jun14-22.pdf

5. Return to work and Retention rates of permanent employees and workers that took parental leave.

5. Return to work	and Retenton rates of permanent employees and workers that took parental leave.
Gender	Permanent employees Permanent workers
	Return to work rate Retenton rate Return to work rate Retenton rate
Male	100% 85% 100% 76%
Female	86% 61% 97% 50%
Total	97% 80% 99% 63%

Returning to work retention rate for new parents is in line with the overall retention rates, with no significant difference observed. Firstsource continues to support individual needs of our employees returning to work from parental leave. The support is need based where Firstsource tries to accommodate employees’ unique situation, by providing extended/additional support on a case to case basis.

163

6. Is there a mechanism available to receive and redress grievances for the following categories of employees and workers? If yes, give details of the mechanism in brief.

	(If Yes, then give details of the mechanism in brief)
Permanent workers Other than permanent workers Permanent employees Other than permanent employees	Firstsource has a Global Grievance Policy that applies to all the employees, communites, investors, shareholders, clients, vendors, and value chain partners of Firstsource Solutons Limited and its subsidiaries. Firstsource employees can raise grievance through the Grievance Resoluton System applicaton (“FirstConnect”) on the Firstsource intranet htps://frstconnect. frstsource.com/frstConnect/GRSLogin.aspx Firstsource’s other stakeholders including employees/ex - employees have the
	opton of writng [email protected] can also submit grievance via our website linkhtps://www.frstsource.com/contact/
	Upon receipt of the grievance, the convener forwards it to the appropriate point of
	contact depending on the nature of the complaint.
	If an aggrieved person is not satsfed with the resoluton provided, they can escalate [email protected]

7. Membership of employees and workers in association(s) or Unions recognized by the listed entity:

Category	FY 2022-23	FY 2021-22
	Total employees/ workers in the respectve category (A) No. of employees/ workers in the respectve category, who are part of the associaton(s) or Union (B) % (B/A)	Total employees/ workers in the respectve category (C) No. of employees/ workers in the respectve category, who are part of the associaton(s) or Union (D) % (D/C)
Total permanent employees	Nil Nil NA	Nil NA NA
Male	Nil Nil NA	Nil NA NA
Female	Nil Nil NA	Nil NA NA
Total permanent workers	Nil Nil NA	Nil NA NA
Male	Nil Nil NA	Nil NA NA
Female	Nil Nil NA	Nil NA NA

8. Details of training given to employees and workers:

Category		FY 2022-23		FY 2021-22
	Total (A)	On health and safety measures On skill upgradaton	Total (D)	On health and safety measures On skill upgradaton
		No. (B) % (B/A) No. (C) % (C/A)		No. (E) % (E/D) No.(F) % (F/D)
Employees
Male 1,802		1,722 95.56% 1,381 76.64%	4,162	1,830 43.97% 1,716 41.23%
Female 638		601 94.20% 517 81.03%	1,624	588 36.21% 590 36.33%
Total 2,440		2,323 95.20% 1,898 77.79%	5,786	2,418 41.79% 2,306 39.85%
Workers
Male 6,300		5,325 84.52% 3,129 49.67%	6,412	6,381 99.52% 3,602 56.18%
Female 3,655		3,088 84.49% 1,987 54.36%	3,879	3,594 92.65% 2,224 57.33%
Total 9,955		8,413 84.51% 5,116 51.39%	10,291	9,975 96.93% 5,826 56.61%

164 9. Details of performance and career development reviews of employees and workers:

Category	FY 2022-23	FY 2021-22
	Total (A) No. (B) % (B/A)	Total (C) No. (D) % (D/C)
Employees
Male	1,802 1,802 100%	4,162 4,162 100%
Female	638 638 100%	1,624 1,624 100%
Total	2,440 2,440 100%	5,786 5,786 100%
Workers
Male	6,300 6,300 100%	6,412 6,412 100%
Female	3,655 3,655 100%	3,879 3,879 100%
Total	9,955 9,955 100%	10,291 10,291 100%

10. Health and safety management system:

a. Whether an occupational health and safety management system has been implemented by the entity? (Yes/No). If yes, what is the coverage of such a system?

Yes, Firstsource believes that providing a safe and healthy work environment is essential for employees’ wellbeing. Two of our centers are ISO 45001:2018 certified.

Firstsource has a Global Quality, Occupational Health & Safety, Environment, and Energy (QOHSEE) policy in place. It identifies the health and safety of its employees, contractors and visitors, the satisfaction of its customers, protection of environment, and the development of the communities where it has its operations as integrated key drivers of its business; the entire organisation is oriented towards achieving these goals openly and transparently.

b. What are the processes used to identify work-related hazards and assess risks on a routine and non-routine basis by the entity?

All our operations undertake periodic assessment to identify hazardous, unsafe activities and ensure implementation of effective measures to control and mitigate potential hazardous risk. The Health and Safety management system is periodically assessed by the Internal audit team and external certification agency. In concurrence, the Internal core audit team tracks and

complies with observations raised during Internal and external certification along with measures to mitigate risks identified.

c. Whether you have processes for workers to report the work-related hazards and to remove themselves from such risks.

At Firstsource, we foster a workplace that is free from hazards and risks to ensure utmost safety for our employees and workers. We conduct safety trainings for all the employees and workers to regularly identify workplace related hazards and devise mitigation approaches related to controls. This helps us build a robust health and safety management system. Firstsource also provides routine fire safety training to all support staff, emergency mock training to meet any eventuality, as well as routine electrical safety training and cross functional training on hygiene, security policies and chemical safety.

d. Do the employees/workers of the entity have access to non-occupational medical and healthcare services?

Firstsource recognizes the significance of its employees’ overall physical and mental wellness to corporate success and long-term expansion goals. It takes a people-first approach, counselling and teaching staff on physical, mental, and emotional wellness. To further this approach, we provide our full time employees with life insurance, mediclaim and personal accident cover benefits.

11. Details of safety related incidents, in the following format:

Safety incident/number	Category FY 2022-23	FY 2021-22
Lost Time Injury Frequency Rate (LTIFR) (per one- million-person hour worked)	Employees 0	0
	Workers 0.22	0.26
Total recordable work-related injuries	Employees 0	0
	Workers 5	6
No. of fatalites	Employees 0	0
	Workers 0	0
High consequence work-related injury or ill-health (excluding fatalites)	Employees 0	0
	Workers 0	0

165

12. Describe the measures taken by the entity to ensure a safe and healthy workplace.

Firstsource understands that health and safety, and overall physical and mental well-being of its employees are paramount to its performance and growth goals. Firstsource is dedicated to providing safe working conditions with a focus on reducing illnesses and injuries.

As part of ISO 45001: 2018 implementation, workplace safety hazards and risks are periodically identified/reviewed and accordingly preventive measures (controls) for mitigation are adopted.

Firstsource conducts safety training for all our employees and ensure routine fire safety training to all support staff, emergency mock training to meet any eventuality, routine electrical safety training, and cross functional training on hygiene, security policies and chemical safety.

Firstsource also has conducted sessions on mental, physical, and financial wellbeing. The sessions were led by a combination of prominent guest speakers and Firstsource leaders across themes such as stress management, burnout and anxiety, self-care, healthy eating and nutrition, mindfulness, mental health awareness, and high intensity interval training.

13. Number of complaints on the following made by employees and workers

Category	FY 2022-23	FY 2021-22
	Filed during the year Pending resoluton at the end of year Remarks	Filed during the year Pending resoluton at the end of year Remarks
Working conditons	30 0 NA	12 0 NA
Health & safety	4 0 NA	5 0 NA

14. Assessments for the year

14. Assessments for the year
	% of your plants and ofces that were assessed (by entty or statutory authorites or third partes)
Health and safety practces Working conditons	100% of the ofces were assessed internally on health and safety practces and working conditons.

15. Provide details of any corrective action taken or underway to address safety-related incidents (if any) and on significant risks/concerns arising from assessments of health & safety practices and working conditions.

There weren’t any injuries or major health and safety issues to report and hence no corrective action(s) to report. Firstsource has a daily mechanism where a safety officer in each of our sites reports all health and safety incidents and reports are reviewed by the senior management through the weekly governance. Any repeated occurrence of health and safety issues get reported in a grievance management tool by employees which is further reviewed by the top management and task is assigned to the respective team for closure.

Leadership Indicators

1. Does the entity extend any life insurance or any compensatory package in the event of death of (A) Employees (Y/N) (B) Workers (Y/N).

Yes, Firstsource offers a compensatory package to employees and workers in the event of death.

2. Provide the measures undertaken by the entity to ensure that statutory dues have been deducted and deposited by the value chain partners.

Firstsource’s statutory dues are limited to labour laws related to minimum wage, ESI and PF payments. All Firstsource’s third party related payments are monitored and compliance certificates are taken from our value chain partners. Firstsource also has a monthly review of payment and compliance by a third party agency and any deviation of the same once observed is immediately acted upon.

3. Provide the number of employees/workers having suffered high consequence work-related injury/ill-health/ fatalities (as reported in Q11 of Essential Indicators above), who have been are rehabilitated and placed in suitable employment or whose family members have been placed in suitable employment:

	Total no. of afected employees/workers No. of employees/workers that are rehabilitated and placed in suitable employment or whose family members have been placed in suitable employment	Total no. of afected employees/workers No. of employees/workers that are rehabilitated and placed in suitable employment or whose family members have been placed in suitable employment	Total no. of afected employees/workers No. of employees/workers that are rehabilitated and placed in suitable employment or whose family members have been placed in suitable employment
	FY 2022-2023	FY 2021-2022 FY 2022-2023	FY 2021-2022
Employees	NA. There have been no instances of high consequence work-related injury/ill-health/ fatalites in the mentoned period. NA. There have been no instances of high consequence work-related injury/ill-health/ fatalites in the mentoned period.
Workers

166 4. Does the entity provide transition assistance programs to facilitate continued employability and the management of career endings resulting from retirement or termination of employment? (Yes/No)

No, Firstsource does not provide a specific transition assistance program to facilitate continued employability and the management of career endings resulting from retirement or termination of employment. However, Firstsource do offer skill upgradation trainings and conduct performance development reviews to help assess and enhance employee skills during the course of employment.

5. Details on assessment of value chain partners:

	% of value chain partners (by value of business done with such partners) that
	were assessed
Health and safety practces Working Conditons	We recognise that our value chain partners are independent enttes; however, their business practces and actons may impact on or refect on our business.
	In view of this, Firstsource evaluates the top 20 critcal vendors based on the business
	value that accounts for 60% of the total procurement spend through a third party
	who annually assesses health and safety practces, environment, human rights,
	sexual harassment, child labour, forced labour/ involuntary labour and working
	conditons of value chain partners.

6. Provide details of any corrective actions taken or underway to address significant risks/concerns arising from assessments of health and safety practices and working conditions of value chain partners.

In the assessment done, we found no health, safety and working condition concerns. In case there is an issue identified, based on the severity, the actions will be taken, including as applicable black listing the supplier from the FSL vendor database.

Principle 4: Businesses should respect the interests of and be responsive to all its stakeholders

Value creation for stakeholders, including our employees, customers, investors, and communities is integral to our purpose. At Firstsource, we collaborate and engage with our stakeholders on a regular basis to understand their needs and expectations in order to address their concerns and incorporate their feedback. To establish enduring relationships that demonstrate a dedication to reciprocal respect, candour, and accountability, Firstsource maintain timely and efficient interactions with all stakeholder groups. All internal and external stakeholders have access to specific email channels where they may express any issues or problems. Concerns from stakeholders are addressed by responsible SPOCs while upholding utmost confidentiality. Our policy on materiality provides guidance on stakeholder engagement

Essential Indicators

1. Describe the processes for identifying key stakeholder groups of the entity.

We at Firstsource understand that establishing strong relationships is essential to long-term viability and success. Firstsource fosters synchronistic relationships with both internal and external stakeholders and understand the value of keeping open channels of communication for suggestions and teamwork.

Firstsource has implemented a thorough stakeholder engagement process in which important stakeholder groups are identified from a greater pool of all potential stakeholders. This is done after taking into consideration the significant impact that each group has on the Company’s capacity to generate value (and vice versa). Firstsource has identified internal and external stakeholder groups, including Employees, Customers, shareholders/Investors, Suppliers/Vendors, and Community/NGO.

2. List stakeholder groups identified as key for your entity and the frequency of engagement with each stakeholder group.

	Stakeholder group Employees	Whether identfed as vulnerable & marginalised group (Yes/No) No	Channels of communicaton (Email, SMS, Newspaper, Pamphlets, Advertsement, Community meetngs, Notce board, Website), Other ● Employee satsfacton surveys ● Face-to-face meetngs ● Engagement sessions ● HR sessions ● Rewards and recogniton ● Team building workshops ● Employee newsleters	Frequency of engagement (Annually/half-yearly/ quarterly/others - please specify) On a regular basis	Purpose and scope of engagement including key topics and concerns raised during such engagement ● Employees growth and benefts ● Compensaton structure ● Career growth opportunites ● Professional development ● Contnuing educaton ● Skill development

167

Customers	No	●	Customer engagement surveys	On a regular basis	●	Customer requirements
		●	Quality Business Review		●	Customer satsfacton
						and feedback
Suppliers and Vendors	Yes (Partally)- Only some of the Admin suppliers	● ● ●	Channel partner meetngs One-to-one meetngs Regular operatonal reviews	On a regular basis	● ● ● ● ● ●	Project Delivery Timeline Challenges Regulatory compliance requirements Supply schedule Vendor needs and expectatons
					●	Need for sustainability
						awareness and trainings
					●	Sustainability performance
Shareholders/	No	●	Annual general	On a regular basis	●	Financial performance
investors			shareholders meetng		●	Understanding their needs
		●	Financial informaton release			/expectatons which is
		●	Media release			material to Firstsource
		●	Investor calls and meetngs		●	ESG performance
Community/	Yes	●	Project meetngs	On a regular basis	●	Community expectatons
NGO		●	Community interactons with NGOs			and feedback on impact/ success of CSR project
		●	Grievance mechanisms		●	Engagement scope for CSR projects

Leadership Indicators

1. Provide the processes for consultation between stakeholders and the board on economic, environmental, and social topics or if consultation is delegated, how is feedback from such consultations provided to the board.

Firstsource fosters synchronistic relationships with both internal and external stakeholders and understands the value of keeping lines of communication open for suggestions and teamwork. Firstsource used a four-step methodology for board and stakeholder consultation on ESG subjects, including the identification of material issues, survey organisation, survey scoring/ranking, and mapping. Regular interactions with both internal and external stakeholders help us assess the impact of our business operations and effectively handle stakeholder concerns.

2. Whether stakeholder consultation is used to support the identification and management of environmental, and social topics (Yes/No). If so, provide details of instances as to how the inputs received from stakeholders on these topics were incorporated into the policies and activities of the entity.

Yes, to uncover Firstsource’s significant challenges, we conducted a materiality evaluation with all key stakeholders (employees, customers, shareholders/investors, suppliers/vendors and Community/NGO). We provided our stakeholders with a “Materiality Survey questionnaire” in order to conduct a materiality evaluation. ESG-related material components from the questionnaire were cited in international standards including the GRI standards 2021. Using a scale from “No Opinion” to “Extremely High,” we mapped the various elements based on the significance of each stakeholder group to Firstsource on which weighting was assigned. A total of 40+ sustainability concerns were examined for strategic consideration with the viewpoints of various stakeholders & business and were sorted into the eight major themes - ethical governance, empowering workplace, customer centricity, economic performance, environment and climate action, sustainable economic growth, community impact and responsible supply chain.

Based on the material topics policy amendments are done and management approach for each of these topics are implemented.

3. Provide details of instances of engagement with, and actions are taken to, address the concerns of vulnerable/ marginalised stakeholder groups.

Through our CSR programmes, we are aimed at inclusion of vulnerable and marginalised groups like rural women, students from economically weaker sections, unemployed youth, patients from underrepresented communities, persons with disabilities and children with special needs are given priority while choosing any CSR projects as our beneficiary communities”.

Principle 5: Businesses should respect and promote human rights

Firstsource is dedicated to preserving the human rights of everyone and ensuring that there are no instances of violations in business operations. Firstsource’s publicly available policy on Human Rights and Equal Opportunity prohibits transgressions of human rights.

168 Firstsource values human diversity, encourages fairness and justice, and advocates equal chances for everyone to work, learn and grow within the organisation, free from any form of discrimination or victimisation. Firstsource also adheres to the guidelines set out on the lines of International Labour Organization (ILO) conventions. Firstsource ensures that the conditions outlined in these policies and frameworks are communicated to everyone involved in our daily operations. Firstsource also conducts strict Supplier Assessment to further eliminate human rights violations in our supply chain.

Additionally, all employees and workers undergo training on the Code of Conduct, Human Rights and Equal Opportunity policy and POSH Policy in order to uphold responsible employee behaviour.

Essential Indicators

1. Employees and workers who have been provided training on human rights issues and policy(ies) of the entity, in the following format:

Category	FY 2022-23	FY 2021-22
	Total (A) No. of employees/ workers covered (B) % (B/A)	Total (C) No. of employees/ workers covered (D) % (D/C)
Employees
Permanent	2,440 2,180 89%	5,786 2,305 40%
Other than permanent	127 53 42%	111 42 38%
Total employees	2,567 2,233 87%	5,897 2,347 40%
Workers
Permanent	9,955 7,481 75%	10,291 9,945 97%
Other than permanent	0 0 0%	0 0 0
Total workers	9,955 7,481 75%	10,291 9,945 97%

2. Details of minimum wages paid to employees and workers:

Category		FY 2022-23		FY 2021-22
	Total (A)	Equal to minimum wage More than minimum wage	Total (D)	Equal to minimum wage More than minimum wage
		No.(B) % (B/A) No. (C) % (C/A)		No. (E) % (E/D) No.(F) % (F/D)
Employees
Permanent	2440	NA NA 2440 100%	5786	116 2% 5670 98%
Male	1802	NA NA 1802 100%	4162	79 2% 4083 98%
Female	638	NA NA 638 100%	1624	37 2% 1587 98%
Other than permanent	127	NA NA 127 100%	111	NA NA 111 100%
Male	56	NA NA 56 100%	72	NA NA 72 100%
Female	71	NA NA 71 100%	39	NA NA 39 100%
Total employees	2567	NA NA 2567 100%	5897	116 2% 5670 98%
Workers
Permanent	9955	99 1% 9856 99%	10291	4528 44% 5763 56%
Male	6300	95 2% 6205 98%	6412	2708 42% 3704 58%
Female	3655	4 0.1% 3651 99.9%	3879	1820 47% 2059 53%
Other than permanent	0	NA NA NA NA	0	NA NA NA NA
Male	0	NA NA NA NA	0	NA NA NA NA
Female	0	NA NA NA NA	0	NA NA NA NA
Total workers	9955	99 1% 9856 99%	10291	4528 44% 5763 56%

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3. Details of remuneration/salary/wages:

	Male Female
	Number Median remuneraton/ salary/wages of respectve category Number Median remuneraton/ salary/wages of respectve category
Board of Directors (BoD)	9 600,000 2 250,000
Key managerial personnel	2 23,620,885 1 4,016,416
Employees other than BoD and KMP	1,856 582,756 708 545,112
Workers	6,300 262,092 3,655 246,648

4. Do you have a focal point (individual/committee) responsible for addressing human rights impacts or issues caused or contributed to by the business? (Yes/No)

Yes, Firstsource has various committees in place to address Human rights-related grievances. For eg : the Whistleblower committee and the Prevention of Sexual Harassment committee.

5. Describe the internal mechanisms in place to redress grievances related to human rights issues:

Firstsource respects international human rights principles and is committed to the principles outlined in the United Nations Global Compact (UNGC) and the International Labour Organization’s (ILO) Declaration on Fundamental Principles and Rights at Work. Firstsource has Human rights policy, POSH policy, whistleblower policy, equal opportunity policy, diversity and inclusion policy and Human trafficking and slavery statement in place.

Firstsource has a website portal to raise concerns (https://www.firstsource.com/contact/) on Human rights which provides all the stakeholders to raise any grievances on Human Rights.

Additionally, in case of any “Sexual harassment at workplace” employees can raise a concern to local POSH committee and Central POSH committee.

All the grievances received are duly investigated and appropriate actions are taken to resolve the issue/complaint. Whenever required, disciplinary actions are initiated as deemed fit and assistance from regulatory authority is sought.

6. Number of complaints on the following made by employees and workers:

	FY 2022-23	FY 2021-22
	Filed during the year Pending resoluton at the end of year Remarks	Filed During the year Pending resoluton at the end of year Remarks
Sexual harassment	14 5 The open cases are under investgaton and within the prescribed turnaround tme	19 1 The open case was well within the prescribed turnaround tme
Discriminaton at workplace	Nil Nil NA	Nil NA Nil
Child labour	Nil Nil NA	Nil NA Nil
Forced labour/ Involuntarylabour	Nil Nil NA	Nil NA Nil
Wages	1 Nil NA	2 Nil Nil
Other human rights-related issues	Nil Nil NA	Nil NA Nil

7. Mechanisms to prevent adverse consequences to the

complainant in discrimination and harassment cases:

Firstsource is committed to fostering a workplace free from all aspects of discrimination and sexual harassment. The Company has implemented whistleblower and POSH policies wherein all employees are eligible to raise legitimate concerns/reports about discrimination and harassment without any fear of retaliation/

retribution. All the concerns on discrimination and harassment are treated with utmost confidentiality.

Firstsource also provides awareness training as mandated in chapter IV, section 19 of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013/ whistle blower policy/employee code of conduct to all employees.

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The link to the policy addressing grievance and redressal mechanism: https://www.firstsource.com/contact/

Diversity & Equal Opportunity Policy: https://www.firstsource.com/wp-content/uploads/2023/01/Diversity-Equal-Opportunities-Policy.pdf Prevention of Sexual Harassment: https://www.firstsource.com/wp-content/uploads/2023/01/POSH-June22.pdf

8. Do human rights requirements form part of your business agreements and contracts? (Yes/No)

Yes. Firstsource communicates and shares its human rights policy with all of its business partners. Firstsource ensures that all our business partners have read and agreed to adhere to our Supplier Code of Conduct and Sustainable supply chain policy which includes aspects of human rights.

9. Assessments of the year:

% of value chain partners (by value of business done with such partners) that were assessed

% of value chain partners (by value of business done with such partners) that
were assessed

Child labour

As per Firstsource’s Human Rights Policy, Firstsource does not hire any employee below 18 years

Forced/involuntary labour
Sexual harassment
Discriminaton at workplace
Wages
Others - please specify

of age. This is embedded in Firstsource’ s Recruitment process and we ensure that the relevant
documents are obtained and background check conducted. For other areas such as Forced
labor, Discriminaton at the workplace and Wages, employees can escalate to Whistleblower
ID in case of violaton of the same. In case of sexual harassment, there is a commitee in place
to investgate the mater, and the POSH annual report is fled every year as per the statutory
requirement. The same is also reported to the audit commitee on a quarterly basis.

10. Provide details of any corrective actions taken or underway to address significant risks/concerns arising from the assessments at Question 9 above:

Not Applicable

Leadership Indicators

1. Details of a business process being modified/ introduced as a result of addressing human right grievances/complaints:

No complaint received in FY23 for human rights violation. However, Firstsource continuously ensures that the established human rights/POSH/Grievance redressal policy is effective and implemented across the facilities/offices. Firstsource has added a new link on our website where grievances can be raised by all stakeholders and will be investigated appropriately in a timely manner. Mandatory training/awareness sessions on POSH/ grievance redressal mechanism is conducted for all employees. Targeted sensitization sessions are done in locations where

Firstsource sees a spike in harassment cases. As part of the onboarding process, the vendors have to comply with POSH Act and as per contractual agreement vendors are required to establish and implement human rights policy.

2. Details of the scope and coverage of any Human rights due-diligence conducted:

No Human rights due-diligence has been conducted by Firstsource.

3. Is the premise/office of the entity accessible to differently abled visitors, as per the requirements of the Rights of Persons with Disabilities Act, 2016?

Yes, most (45.45 %) of Firstsource offices are accessible to differently abled employees and workers, as per the requirements of the Rights of Persons with Disabilities Act, 2016. Firstsource is dedicated to fostering a work environment that is inclusive and diverse and Firstsource looks forward to make 100% of our operations accessible to differently abled employees and workers in the future.

4. Details on assessment of value chain partners:

	Sexual Harassment Discriminaton at workplace Child Labour Forced Labour/Involuntary Labour Wages Others - please specify	% of value chain partners (by value of business done with such partners) that were assessed We recognise that our value chain partners are independent enttes; however, their business practces and actons may impact on or refect on our business. In view of this, Firstsource evaluates the top 20 critcal vendors based on the business value that accounts for 60% of the total procurement spend through a third party who annually assesses health and safety practces, environment, human rights, sexual harassment, child labour, forced labour/ involuntary labour and working conditons of value chain partners.

5. Provide details of any corrective actions taken or underway to address significant risks/concerns arising from the assessments at Question 4 above:

In the assessment done, we found no concerns. In case there’s an issue found, based on the severity the actions will be taken, which include black listing the supplier from the FSL vendor database.

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

At Firstsource, we continuously make efforts to operate in a way that creates more positive impact for the society and the environment. Firstsource’s dedication to conducting business in a sustainable manner while minimising negative impact is inspired by our ESG policy. The strategy outlined in Firstsource’s policy emphasises prudent resource management and highlights key areas like energy efficiency, responsible waste management, water stewardship and measures for emission reduction. Firstsource is an ISO 14001:2015 certified organisation and it’s Global Quality Health, Safety, Environment & Energy Management Policy and ESG policy is publicly available on it’s website.

Essential Indicators

1. Details of total energy consumption (in Joules or multiples) and energy intensity

Essental Indicators 1. Details of total energy consumpton (in Joules or multples) and energy intensity
Parameter (In GJ) FY 2022-23	FY 2021-22
Total electricity consumpton (A) 57,465	33,572
Total fuel consumpton (B) 319	1,793
Energy consumpton through other sources (C) 0	0
Total energy consumpton (A+B+C) 57,784*	35,365
Energy intensity per rupee of turnover (Total energy consumpton/turnover in million rupees) 4.30	2.22

*The information for the previous year ended March 31, 2022 is not comparable with the current year ended March 31, 2023 on account of increased electricity consumption caused by reopening of our offices post-Covid in FY23.

Note: Indicate if any independent assessment/evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

No assessment has been conducted by any external agency.

2. Does the entity have any sites/facilities identified as designated consumers (DCs) under the performance, achieve, and trade (PAT) Scheme of the Government of India? (Y/N) If yes, disclose whether targets set under the PAT scheme have been achieved. In case targets have not been achieved, provide the remedial action taken if any.

Not applicable. No sites or facilities under Firstsource have been designated as Designated Consumers (DCs) under the Performance, Achieve and Trade (PAT) Scheme of the Government of India.

3. Provide details of the following disclosures related to water, in the following format:

3. Provide details of the following disclosures related to water, in the following format:
Parameter (In GJ) FY 2022-23	FY 2021-22
Water withdrawal by source (in kilolitres)
(i) Surface water 0	-
(ii) Groundwater 0	-
(iii) Third-party water (municipal water supplies) 106,587	2,442.15
(iv) Seawater/desalinated water 0	-
(v) Others 0	-
Total volume of water withdrawal (in kilolitres) (i + ii + iii + iv + v) 106,587	2,442.15
Total volume of water consumpton (in kilolitres) 6,395.26	2,442.15
Water intensity per million rupee of turnover (water consumed/turnover) 0.47	0.1534
Water intensity (optonal) - the relevant metric may be selected by the entty -	-

Water withdrawal calculation for FY 2022-23 has been done based on per capita consumption estimates as per CGWA guidelines. FY 2021-22 water withdrawal data has been calculated on actual bills for two sites only due to limited data availability for the other sites.

Note: Indicate if any independent assessment/evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

No assessment has been conducted by any external agency.

4. Has the entity implemented a mechanism for zero liquid discharge? If yes, provide details of its coverage and implementation.

All our facilities are leased properties. Firstsource keeps track of our water usage and have established procedures for recycling water throughout all the facilities. Most of our facilities have a STP.

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5. Please provide details of air emissions (other than GHG emissions) by the entity:

5. Please provide details of air emissions (other than GHG emissions) by the entty:
Parameter Unit FY 2022-23	FY 2021-22
NOx Tonnes 59.04	Apart from greenhouse gas emissions, Firstsource did not track any other air pollutants in FY 2021-22
SOx Tonnes 89.80
Partculate mater (PM) Tonnes 12.05
Persistent organic pollutants (POP) - -
Volatle organic compounds (VOC) - -
Hazardous air pollutants (HAP) - -
Others - ozone-depletng substances (HCFC - 22 or R-22) - -

Note: Indicate if any independent assessment/evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

No assessment has been conducted by any external agency.

6. Provide details of greenhouse gas emissions (Scope 1 and Scope 2 emissions) and its intensity:

Parameter Unit FY 2022-23	FY 2021-22
Total Scope 1 emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available) Metric tonnes of CO2 equivalent Total 21.49 t CO2e Absolute (GHG wise) CO2: 21.23 t CO2e CH4: 0.02 t CO2e N2O: 0.25 t CO2e	1,589.98
Total Scope 2 emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available) Metric tonnes of CO2 equivalent Total 11,546.3 t CO2e Absolute (GHG wise) CO2: 11,416.74 t CO2e CH4: 47.77 t CO2e N2O: 81.80 t CO2e	13,192.67
Total Scope 1 and Scope 2 emissions per rupee of turnover Metric tonnes of CO2 equivalent 0.86	0.92

Note: Indicate if any independent assessment/evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

No assessment conducted by any external agency.

7. Does the entity have any project related to reducing greenhouse gas emission? If Yes, then provide details:

Firstsource is actively looking to contribute towards climate change solutions by adopting strategic measures and controls to minimise our impact. Although the environmental impacts of our operations are relatively small, Firstsource constantly looks for ways to innovate and reduce carbon footprint across the business.

Some of the key initiatives towards reducing Greenhouse gas emissions are as follows:

Firstsource has taken energy efficiency initiatives such as implementation of motion-based LED lighting systems across facilities, raising the ambient air conditioner temperature by one degree Celsius, and rationalising chiller compressor utilisation. Apart from all these initiatives, as a part of our decarbonization plan Firstsource aims to use Renewable Electricity across it’s facilities.
Firstsource has introduced Electric Vehicles in it’s fleet and are also in continuous conversations with it’s landlords about installing EV charging stations within it’s facilities.
Firstsource has been working towards reducing environmental consequences by creating data centres that are efficient and robust. Firstsource began identifying main emission sources and developing a decarbonisation framework for the Data Center, which is a major source of direct GHG emissions.

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8. Provide details related to waste management by the entity, in the following format:

8. Provide details related to waste management by the entty, in the following format:
Parameter (In GJ) FY 2022-23	FY 2021-22
Total waste generated (in metric tonnes) reported in the fnal BRSR report
Plastc waste (A) 0.2	0.008244
E-waste (B) 65.363	0.001882
Bio-medical waste (C) 0.00261	11.8
Constructon and demoliton waste (D) 520	-
Batery waste (E) 6.2	14.9
Radioactve waste (F) Nil	-
Other Hazardous waste. Please specify, if any. (G) Nil	-
Other Non-hazardous waste generated (H). Please specify, if any. (Break-up by compositon i.e. by materials relevant to the sector) Nil	-
Total (A+B + C + D + E + F + G + H) 591.76	25.99

The information for the previous year ended March 31, 2022 is not comparable with the current year ended March 31, 2023 on account of reopening of our offices post-Covid in FY23. Construction waste has also been reported since there is construction going on in FY22-23.

For each category of waste generated, total waste recovered through recycling, re-using or other recovery operations (in metric tonnes)

Category of waste

Category of waste
(i) Recycled	71.563	14.9
(ii) Re-used	Nil	-
(iii) Other recovery operatons	Nil	0.008244
Total	71.563	14.908
Category of waste
(i) Incineraton	0.00261	11.08
(ii) Landflling	520	-
(iii) Other disposal operatons	0.2	0.001882
Total	520.20261	11.081

Note: Indicate if any independent assessment/evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

No assessment has been carried out by any external agency

9. Briefly describe the waste management practices adopted in your establishments. Describe the strategy adopted by your company to reduce the usage of hazardous and toxic chemicals in your products and processes and the practices adopted to manage such wastes:

Fistsource is an ISO 14001:2015 (Environmental Management System) certified organisation. Under the environmental management system, comprehensive waste management procedures are established and implemented. The 4Rs — refuse, reduce, reuse, and recycle — serve as the cornerstones of our waste management strategy. Being a technology Company, Fistsource produces e-waste, such as laptops, printers, scanners, batteries, air conditioners, laptops, computers, and other electronic hardware. Fistsource carefully monitors and manages it’s e-waste and make sure that it is either recycled, repaired, or repurposed through approved vendors when it reaches the end of its life.

Municipal Solid Waste is segregated into dry waste and wet waste within our facilities. Wet waste is used by the facilities directly or by NGOs to compost and produce manure, while dry waste is supplied to responsible recyclers.

Over the coming years, we aspire to fulfil the following:

Continue to achieve “100% responsible disposal of electronic Waste (India Operations)”
Implementation of Zero Waste to Landfill Program with our facilities

10. If the entity has operations/offices in/around ecologically sensitive areas (such as national parks, wildlife sanctuaries, biosphere reserves, wetlands, biodiversity hotspots, forests, coastal regulation zones, etc.) where environmental approvals/clearances are required, please specify details in the following format:

Not applicable. Fistsource is a technology based Company and we do not have operations in or around ecologically sensitive areas.

11. Details of Environmental Impact Assessments of projects undertaken by the entity based on applicable laws, in the current financial year:

Not applicable as no such projects have been undertaken by the entity.

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12. Is the entity compliant with the applicable environmental law/regulations/guidelines in India; such as the Water (prevention and control of pollution) Act, Air (prevention and control of pollution) Act, Environment Protection Act, and rules there under (Y/N). If not, provide details of all such non-compliances:

Yes, Firstsource is fully compliant with all applicable Indian environmental laws/regulations/guidelines.

Leadership Indicators

1. Provide break-up of the total energy consumed (in Joules or multiples) from renewable and non-renewable sources, in the following format:

in the following format:
Parameter(In Gigajoules) FY 2022-2023	FY 2021-2022
From renewable sources
Total electricityconsumpton(A) 11,271	6,851
Total fuel consumpton(B) Nil	-
Energyconsumpton through other sources(C) Nil	-
Total energyconsumed from renewable sources(A+B+C) 11,271	6,851
From non-renewable sources
Total electricityconsumpton(D) 46,194	26,721
Total fuel consumpton(E) 319	1,793
Energyconsumpton through other sources(F) Nil	-
Total energyconsumed from non-renewable sources(D+E+F) 46,513	28,514

Note: Indicate if any independent assessment/evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

No assessment by external agency

2. Provide the following details related to water discharged:

2. Provide the following details related to water discharged:
Parameter FY 2022-2023	FY 2021-2022
Water discharge by destnaton and level of treatment (in kilolitres)
(i) To Surface water	Wastewater generated is treated in sewage treatment plants and reused for gardening, fushing, and HVAC cooling towers
- No treatment -
- With treatment - please specify level of treatment -
(ii) To Groundwater
- No treatment -
- With treatment - please specify level of treatment -
(iii) To Seawater
- No treatment -
- With treatment - please specify level of treatment -
(iv) Sent to third-partes
- No treatment 100,192*
- With treatment - please specify level of treatment
- With treatment - please specify level of treatment
(v) Others
- No treatment
- With treatment - please specify level of treatment
Total water discharged (in kilolitres) 100.192*

*All the operational facilities of Firstsource are on lease in India, Landlords are responsible for wastewater treatment and disposal.

Note: Indicate if any independent assessment/evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

No assessment by external agency

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3. Water withdrawal, consumption and discharge in areas of water stress (in kilolitres):

For each facility/plant located in areas of water stress, provide the following information:

(i) Name of the area

(ii) Nature of operations

(iii) Water withdrawal, consumption and discharge in the following format: Not Applicable

(i) Name of the area (ii) Nature of operatons (iii) Water withdrawal, consumpton and discharge in the following format: Not Applicable
Parameter (In GJ) FY 2022-23	FY 2021-22
Water withdrawal by source (in kilolitres)
(i) Surface water Not applicable. Firstsource does not operate in water-stressed areas. (ii) Groundwater (iii) Third party water (iv) Seawater/desalinated water (v) Others Total volume of water withdrawal (in kilolitres) Total volume of water consumpton (in kilolitres) Water intensity per rupee of turnover(Water consumed/turnover) Water intensity (optonal)- the relevant metric may be selected by the entty
Water discharge by destnaton and level of treatment (in kilolitres)
(i) Into Surface water Not applicable. Firstsource does not operate in water-stressed areas. - No treatment - With treatment - please specify level of treatment (ii) Into Groundwater - No treatment - With treatment - please specify level of treatment (iii) Into Seawater - No treatment - With treatment - please specify level of treatment (iv) Sent to third-partes - No treatment - With treatment - please specify level of treatment (v) Others - No treatment - With treatment - please specify level of treatment Total water discharged (in kilolitres)

Note: Indicate if any independent assessment/evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

No assessment by external agency

4. Please provide details of total Scope 3 emissions & their intensity:

4. Please provide details of total Scope 3 emissions & their intensity:
Parameter Unit FY 2022-23	FY 2021-22
Total Scope 3 emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available) Metric tonnes of CO2 equivalent 13844.18 Absolute (GHG wise)	-
Total Scope 3 emissions per rupee of turnover tCO2e/` 1.03	-

We did not track Scope 3 data for India in FY22.

Note: Indicate if any independent assessment/evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the external agency.

No assessment has been carried out by any external agency.

176 5. With respect to the ecologically sensitive areas reported at Question 10 of Essential Indicators above, provide details of significant direct & indirect impact of the entity on biodiversity in such areas along-with prevention and remediation activities:

Not applicable. Firstsource does not conduct business in environmentally sensitive locations.

7. Does the entity have a business continuity and disaster management plan? Give details in 100 words/web link.

Yes, Firstsource has a policy in place for a business continuity management system, allowing the Company to continue offering the best service to customers even if operations are disrupted to achieve strategic goals

Firstsource uses the PDCA (Plan, Do, Check, Act) method to identify potential threats to business continuity, and the BCM (Business Continuity Management) architecture adheres to the ISO 22301: 2019 standard framework. Firstsource regularly performs internal and external audits to identify potential threats and counter them with the help of effective controls. BCM team

works under the direction of a Global BCM leader who oversees all BCM initiatives. Each of the data centre has a “Crisis management steering committee” that serves as the initial point of contact for handling the situation in the event of a disruption.

Detailed “Business continuity management Policy” to be assessed through following ink: https://www.firstsource.com/wp-content/ uploads/2023/01/BCMS-Policy-Ver.1.0.pdf

8. Disclose any significant adverse impact to the environment, arising from the value chain of the entity. What mitigation or adaptation measures have been taken by the entity in this regard.

No significant adverse impact to the environment is reported from value chain partners. A code of conduct is extended to value chain partners which covers the need for compliance with environmental regulations and environmental conservation. All new value chain partners are required to sign the CoC as part of the empanelment process. Firstsource has established a process to evaluate the top 20 critical value chain partners/vendors based on the business value through a third party who annually assesses them on environmental performance.

9. Percentage of value chain partners (by value of business done with such partners) that were assessed for environmental impacts.

We recognise that our value chain partners are independent entities; however, their business practices and actions may impact on or reflect on our business.

In view of this, Firstsource evaluates the top 20 critical vendors based on the business value that accounts for 60% of the total procurement spend through a third party who annually assesses health and safety practices, environment, human rights, sexual harassment, child labour, forced labour/ involuntary labour and working conditions of value chain partners.

Principle 7: Businesses, when engaging in influencing public and regulatory policy, should do so in a manner that is responsible and transparent

Being a member of several trade organisations and industry groups, Firstsource actively participates in forums to voice concerns, share initiatives as well as support programs and public policies that work towards safeguarding the interest of all stakeholders and communities. Firstsource demonstrates complete support for moral business practices, sustainability, social stability and respect for human rights as Firstsource pursues it’s policy advocacy work in collaboration with various trade and industry associations, governmental bodies and other similar platforms.

Our Code of Conduct has elements of ethical dealing in public platforms.

Essential Indicators

1. a. Number of affiliations with trade and industry chambers/associations.

Firstsource is a member of 5 trade and industry chambers/associations (NASSCOM, HYSEA, MBA, CSA, ALTA)

b. List the top 10 trade and industry chambers/associations (determined based on the total members of such a body) the entity is a member of/affiliated to:

	S. No. 1 2 3 4 5	Name of the trade and industry chambers/associatons Natonal Associaton of Sofware and Service Companies (NASSCOM) Hyderabad Sofware Enterprises Associaton (HYSEA) Mortgage Bankers’ Associaton (MBA) Credit Service Associaton (CSA) American Land Title Associaton (ALTA)	Reach of trade and industry chambers/associatons(State/Natonal) Natonal Natonal Internatonal Internatonal Internatonal

2. Provide details of corrective action taken or underway on any issues related to anti-competitive conduct by the entity, based on adverse orders from regulatory authorities:

	Name of authority Brief of the case Not applicable as there are no issues related to ant-compettve conduct.	Correctve acton taken

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Principle 8: Businesses should promote inclusive growth and equitable development

Firstsource is committed to upholding social and civic obligations by engaging in socioeconomic activities that help the less fortunate. Firstsource wants to judiciously use our resources and position to improve the quality of life of local communities and marginalised groups in the society. Firstsource’s CSR policy complies with Companies Act, 2013. Firstsource CSR Vision is to be a leading and socially responsible organisation empowering lives by providing access to healthcare facilities, education, skill development, livelihood opportunities to ensure inclusive growth for all.

Essential Indicators

1. Details of Social Impact Assessments (SIA) of projects undertaken by the entity based on applicable laws, in the current financial year:

current fnancial year:
Name and brief details	SIA	Date	Whether	Results	Relevant web link
of project	notfcaton No.	of notfcaton	conducted by independent external agency	communicated in public domain
			(Yes/No)	(Yes/No)
A third-party social impact	NA*	NA*	Yes (Social Audit	Yes	htps://www.frstsource.
assessment was conducted,			Network India)		com/wp-content/
covering key CSR projects					uploads/2023/04/SIA-
implemented during					Report-Firstsource.pdf
fnancial year 2021-22 across thematc areas of educaton, environment,
healthcare, empowerment
and gender equality.
Projects across geographical
locatons were evaluated
on key parameters of
efciency, efectveness and stakeholder partcipaton.

2. Provide information on the project(s) for which ongoing Rehabilitation and Resettlement (R&R) is being undertaken

by your entity:

S No.	Name of project	State	District	No. of project	% of PAFs covered	Amounts paid
	for which R&R			afected	by R&R	to PAFs in the FY
	is ongoing			families (PAFs)		(In ₹)

Not applicable. Firstsource has not undertaken any projects for which Rehabilitation and Resettlement is being undertaken.

3. Describe the mechanisms to receive and redress grievances of the community:

Firstsource has a mechanism in place to register grievances through it’s portal from NGOs/beneficiaries. All grievances are scrutinised and appropriately actioned by Corporate Social responsibility teams. Our CSR volunteers work closely with the community in areas of education, women empowerment, healthcare, environment and gender equality. The Company solicits frequent input from on-theground stakeholders in order to gauge involvement and satisfaction levels and to chronicle the transformation experience. Throughout the course of any CSR initiative, NGOs maintain regular contact with local communities.

Volunteering program: Our CSR Team and Employee volunteers work closely with the community in areas of education, women empowerment, healthcare, environment and gender equality in understanding their social problem and come out with feasible solutions to address them. Regular connects are made with volunteers across geographies to gather their feedback and experience of volunteering. Based on the suggestions received, we restructure the program for sustainable impact. Firstsource also has a mechanism in place where our volunteers and stakeholders such as NGO partners, supported organisations and beneficiaries shall register grievances if any to [email protected] or to the location HR/CSR team. All grievances are scrutinised and appropriately actioned by Corporate Social responsibility teams

4. Percentage of input material (inputs to total inputs by value) sourced from suppliers:

FY 2022-23	FY 2021-22
Directly sourced from MSMEs/small producers 16%	Firstsource has not segregated its spending across local and MSME procurement
Sourced directly from within the district and neighbouring districts 97.40%

178 Leadership Indicators

1. Provide details of actions taken to mitigate any negative social impacts identified in the Social Impact Assessments

(Reference: Question 1 of Essential Indicators above):

(Reference: Queston 1 of Essental Indicators above):
Details of negatve social impact identfed	Correctve acton taken
No negatve social impact has been identfed in social	Not applicable
impact assessment.

2. Provide the following information on CSR projects undertaken by your entity in designated aspirational districts as identified by government bodies:

Sr. no	Aspiratonal District	State Name	Amount Spent
1	Osmanabad	Maharashtra	0.78 million

3. (a) Do you have a preferential procurement policy where you give preference to purchase from suppliers comprising marginalised/vulnerable groups? (Yes/No)

Yes. Firstsource has preferential procurement policy under Sustainable supply chain policy. Firstsource’s vision is to institutionalise Supplier Diversity in all contracting and procurement initiatives within Firstsource to promote, increase, and improve the participation of minority-owned, woman-owned, disadvantaged-owned, LGBTQIA+ owned, veteran-owned, HUBZone, and small businesses.

(b) From which marginalised/vulnerable groups do you procure?

To promote local economic growth, Firstsource provides preference to local vendors such as minority-owned, woman-owned and disadvantaged-owned businesses in India.

(c) What percentage of total procurement (by value) does it constitute?

Procurement from the marginalised/vulnerable groups constitute from 19.5% of total procurement.

4. Details of the benefits derived and shared from the intellectual properties owned or acquired by your entity (in the current financial year), based on traditional knowledge:

Not Applicable

5. Details of corrective actions taken or underway, based on any adverse order in intellectual property related disputes wherein usage of traditional knowledge is involved:

Not Applicable (no IPR related disputes have arisen in the last financial year)

6. Details of beneficiaries of CSR projects:

	Sr. no	CSR Projects	No. of persons benefted from	% of benefciaries from vulnerable
	1 2 3 4 5 6 7 8 9	FSP (Firstsource Scholarship Program) to support scholars across pan India Digital Classroom setup for students from Govt. schools, Maharashtra Agroforestry to support farmers from Karnataka Dignity For Work to support rural community from Maharashtra Women Artsans program to empower rural women in Madhya Pradesh Technology Skilling Project to support unemployed youth from West Bengal Medical Camp & Tele ICU setup to support rural healthcare centres of Telangana Employment Van to empower underprivileged youth of Telangana Urban Forest creaton to improve green cover in Tamil Nadu	CSR projects 12 98 70 3,750 176 175 3,025 270 Cannot be ascertained	and marginalised groups 100% 100% 100% 100% 100% 100% 100% 100% NA

179

10	Ahilya Van Aforestaton Project to improve	Cannot be ascertained	NA
	green cover in Madhya Pradesh
11	Annie Smart Lab to support visually challenged	202	100%
12 13 14	students in Telangana and Maharashtra Sanitary Napkin Project to empower rural women in Tamil Nadu Cataract Surgery to support underprivileged community in Maharashtra Solar Water Heater Installaton to support villagers in Jammu and Kashmir	30 200 30	100% 100% 100%

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

Firstsource continually seeks to innovate and improve customer experience and the feedback from our clients and customers stand significant to us. Firstsource considers customer input as our top priority and Firstsource incorporates such feedback with ongoing efforts to strengthen our current position and boost the level of user satisfaction with the services we offer. We are certified in accordance with leading international standards such as PCI DSS, ISO 27001:2013, HITRUST. We also adhere to various statutory and regulatory compliance standards to ensure the confidentiality, integrity and availability of data that is provided to each of our clients.

Essential Indicators

1. Describe the mechanisms in place to receive and respond to consumer complaints and feedback:

At every level, Firstsource treats client concerns with utmost consideration. Firstsource has robust mechanisms in place to receive complaints from customers and provide speedy resolution. Firstsource ensures that grievances are addressed in accordance with applicable laws and Firstsource policies. Once a client registers a grievance, they receive communication from [email protected]. Turnaround time (TAT) for closure of a grievance will vary depending on the severity and complexity of the grievance raised. The estimated time frame for the resolution is approximately fifteen (15) working days from the day of receiving the complaint unless the grievance owner requests for an extension in the timeline depending on the complexity of the grievance. In this case, an extension can be provided for another 15 days. All cases will be tracked for closure and reported by the convener.

2. Turnover of products and/or services as a percentage of turnover from all products/services that carry information about:

	As a % to total turnover
Environmental and social parameters relevant to the product	Not applicable. Firstsource is a Business �rocess �anagement (BPM)
Safe and responsible usage	company and does not manufacture any products.
Recycling and/or safe disposal	Firstsource’s Environment footprint is briefy disclosed on it’s website.

3. Number of consumer complaints in respect of the following:

	FY 2022-23 Remarks Receive during the year Pending resoluton at end of year	FY 2021-22 Remarks Received during the year Pending resoluton at end of year
Data privacy	0 0 No cases of Data privacy in India	0 0 No cases of Data privacy in India
Advertsing	NA to Firstsource
Cyber-security	0 0 No Complaints received 0 0 No Complaints received
Delivery of essental services	0 0 No Complaints received 0 0 No Complaints received
Restrictve trade practces	0 0 No Complaints received 0 0 No Complaints received
Unfair trade practces	0 0 No Complaints received 0 0 No Complaints received
Other	0 0 No Complaints received 0 0 No Complaints received

180

4. Details of instances of product recalls on account of safety issues:

	Number	Reasons for Recall
Voluntary Recalls	Not applicable. Firstsource is a Business Process Management (BPM) Company and does
Forced Recalls	not manufacture any products.

5. Does the entity have a framework/policy on cyber security and risks related to data privacy? If available, provide a web link to the policy:

Yes. Firstsource is committed towards protecting the data of customers and all its employees and we do so by following strict provisions outlined in the Global Cyber Security policy and our Data Privacy policy.

Link to the Global Cyber Security policy: Click here

Link to Data Privacy policy: Click here

6. Provide details of any corrective actions taken or underway on issues relating to advertising, and delivery of essential services; cyber security and data privacy of customers; re-occurrence of instances of product recalls; penalty/ action taken by regulatory authorities on the safety of products/services:

Disclosed cyber security incident was reported by an employee who received an email from an unknown domain. Firstsource’s IT team had investigated the incident and found it to be a legitimate domain. However, Firstsource has gone ahead and blocked the domain type due to which no email from such domain will be received in future.

Leadership Indicators

1. Channels/platforms where information on products and services of the entity can be accessed:

All information related to our services are mentioned on the Company’s website. Click here

2. Steps taken to inform and educate consumers about safe and responsible usage of products and/or services:

Not applicable to Firstsource, as we do not offer product/services entitled for safe and responsible use.

3. Mechanisms in place to inform consumers of any risk of disruption/discontinuation of essential services:

Firstsource understands the importance of providing uninterrupted services to our clients/customers and we have several measures in place to ensure the same. Firstsource’s Business Continuity Planning and Disaster Recovery solutions have been developed in accordance with industry standards ISO 27001 and 22301 aligned to the Business Continuity Management System (BCMS).

The BCMS policy can be found here: BCMS policy

4. Does the entity display product information on the product over and above what is mandated as per local laws? (Yes/No/Not Applicable):

Not applicable to Firstsource as we are not in the product manufacturing sector.

5. Provide the following information relating to data breaches:

a. Number of instances of data breaches along-with impact: Nil

b. Percentage of data breaches involving personally identifiable information of customers: Nil

AI assistant

Firstsource Solutions Ltd. — Environmental & Social Information 2023

61977_rns_2023-07-07_2429e6c4-70f7-4c2a-aaa6-5ce395cad4be.pdf

Sub: Business Responsibility and Sustainability Reporting FY 2022-23

For Firstsource Solutions Limited

SECTION A - General disclosures

SECTION B - Management and process disclosures

SECTION C - Principle-wise performance disclosure

SECTION A - GENERAL DISCLOSURES

Details

Products and Services

14. Details of business activities (accounting for 90% of the turnover):

15. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover):

Operations

16. Number of locations where plants and/or operations/offices of the entity are situated:

17. Markets served by the entity:

a. Number of locations

b. What is the contribution of exports as a percentage of the total turnover of the entity?

c. A brief on types of customers

Employees

18. Details as at the end of Financial Year:

a. Employees and workers (including differently abled):

19. Participation/Inclusion/Representation of women

20. Turnover rate for permanent employees and workers

(Disclose trends for the past 3 years)

Holding, subsidiary and associate companies (including joint ventures)

21. (a) Names of holding/subsidiary/associate companies/joint ventures

CSR

Transparency and Disclosure Compliances

The policies guiding Firstsource’s conduct with all its stakeholders including Whistleblower and Grievance Redressal mechanism is available on the company’ website and may be accessed at https://www.firstsource.com/about/policies

SECTION B - MANAGEMENT AND PROCESS DISCLOSURES

Policy and management processes

10. Details of Review of NGRBCs by the Company:

SECTION C - PRINCIPLE WISE PERFORMANCE DISCLOSURE

Principle 1: Businesses should conduct and govern themselves with integrity, and in a manner that is ethical, transparent, and accountable

Essential Indicators

1. Percentage coverage by training and awareness programmes on any of the principles during the financial year:

4. Does the entity have an anti-corruption or anti-bribery policy? If yes, provide details in brief and if available, provide a web link to the policy.

5. Number of Directors/KMPs/employees/workers against whom disciplinary action was taken by any law enforcement agency for the charges of bribery/corruption.

6. Details of complaints with regard to conflict of interest:

Leadership Indicators

1. Awareness programmes conducted for value chain partners on any of the Principles during the financial year:

2. Does the entity have processes in place to avoid/ manage conflict of interests involving members of the Board? (Yes/No) If Yes, provide details of the same.

Principle 2: Businesses should provide goods and services in a manner that is sustainable and safe.

Essential Indicators

1. Percentage of R&D and capital expenditure (CAPEX) investments in specific technologies to improve product and processes’ environmental and social impacts to total R&D and capex investments made by the entity, respectively.

a. Does the entity have procedures in place for sustainable sourcing? (Yes/No) -

b. If yes, what percentage of inputs were sourced sustainably?

Leadership Indicators

4. Of the products and packaging reclaimed at end of life of products, amount (in metric tonnes) reused, recycled, and safely disposed, as per the following format:

5. Reclaimed products and their packaging materials (as percentage of products sold) for each product category.

Principle 3: Businesses should respect and promote the well-being of all employees, including those in their value chains

Essential Indicators

1.

a. Details of measures for the well-being of employees.

2. Details of retirement benefits.

3. Accessibility of workplaces

Are the premises/offices of the entity accessible to differently abled employees and workers, as per the requirements of the Rights of Persons with Disabilities Act, 2016? If not, whether any steps are being taken by the entity in this regard.

4. Does the entity have an equal opportunity policy as per the Rights of Persons with Disabilities Act, 2016? If so, provide a web link to the policy.

5. Return to work and Retention rates of permanent employees and workers that took parental leave.

7. Membership of employees and workers in association(s) or Unions recognized by the listed entity:

8. Details of training given to employees and workers:

10. Health and safety management system:

a. Whether an occupational health and safety management system has been implemented by the entity? (Yes/No). If yes, what is the coverage of such a system?

b. What are the processes used to identify work-related hazards and assess risks on a routine and non-routine basis by the entity?

c. Whether you have processes for workers to report the work-related hazards and to remove themselves from such risks.

d. Do the employees/workers of the entity have access to non-occupational medical and healthcare services?

11. Details of safety related incidents, in the following format:

12. Describe the measures taken by the entity to ensure a safe and healthy workplace.

13. Number of complaints on the following made by employees and workers

14. Assessments for the year

15. Provide details of any corrective action taken or underway to address safety-related incidents (if any) and on significant risks/concerns arising from assessments of health & safety practices and working conditions.

Leadership Indicators

2. Provide the measures undertaken by the entity to ensure that statutory dues have been deducted and deposited by the value chain partners.

166 4. Does the entity provide transition assistance programs to facilitate continued employability and the management of career endings resulting from retirement or termination of employment? (Yes/No)

5. Details on assessment of value chain partners:

6. Provide details of any corrective actions taken or underway to address significant risks/concerns arising from assessments of health and safety practices and working conditions of value chain partners.

Principle 4: Businesses should respect the interests of and be responsive to all its stakeholders

Essential Indicators

1. Describe the processes for identifying key stakeholder groups of the entity.

Firstsource Solutions Ltd. Environmental & Social Information 2023