KPIT Technologies Ltd - Environmental & Social Information 2025

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July 10, 2025

BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400001.

Scrip ID: KPITTECH Scrip Code: 542651 Kind Attn: The Manager, Department of Corporate Services

National Stock Exchange of India Ltd., Exchange Plaza, C/1, G Block, Bandra - Kurla Complex, Bandra (E), Mumbai – 400051. Symbol: KPITTECH Series: EQ Kind Attn: The Manager, Listing Department

Dear Sir / Madam,

Subject: - Business Responsibility and Sustainability Report for FY 2024-25.

Pursuant to Regulation 34(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are submitting herewith the Business Responsibility and Sustainability Report for the FY 2024-25, which also forms part of the Annual Report for FY 2024-25 and the same is available on the website of the Company at www.kpit.com.

Kindly take the same on your records.

Thanking you,

Yours faithfully,

For KPIT Technologies Limited

ASHISH Digitally signed by ASHISH MALHOTRA MALHOTRA Date: 2025.07.10 17:53:09 +05'30'

Ashish Malhotra General Counsel & Company Secretary

Encl: as above

KPIT Technologies Limited

O +91 20 6770 6000 E [email protected] W kpit.com

Registered & Corporate Office: Plot No. 17, Rajiv Gandhi Infotech Park, MIDC-SEZ, Phase-III, Maan, Taluka-Mulshi, Hinjawadi, Pune-411057, India. CIN: L74999PN2018PLC174192

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BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT (BRSR) 2024-25

TABLE OF CONTENT

Section A	General disclosures Section A provides a broad overview of the business, its oferings, business and operations footprint, employees, related parties, CSR and transparency.
Section B	Management and process disclosures Section B covers management and process disclosures related to the businesses aimed at demonstrating the structures, policies and processes put in place towards adopting the NGRBC Principles and Core Elements.
Section C	Principle-wise performance disclosures Section C provides indicator-wise disclosures mapped to the nine principles of NGRBC which are listed at the start of Section B.
	Principle 1Businesses should conduct and govern themselves with integrity, and in a manner that is ethical, transparent, and accountable
	Principle 2Businesses should provide goods and services in a manner that is sustainable and safe
	Principle 3Businesses should respect and promote the well-being of all employees, including those in their value chains
	Principle 4Businesses should respect the interests of and be responsive to all their stakeholders
	Principle 5Businesses should respect and promote human rights
	Principle 6Businesses should respect and make eforts to protect and restore the environment
	Principle 7Businesses when engaging in infuencing public and regulatory policy should do so in a manner that is responsible and transparent
	Principle 8Businesses should promote inclusive growth and equitable development
	Principle 9Businesses should engage with and provide value to their consumers in a responsible manner

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KPIT Technologies Limited (hereinafter referred to as ‘the Company’ or ‘KPIT’) is a leading independent software development and integration partner, dedicated to advancing mobility transitions towards a cleaner, smarter, and safer future. Comprising a workforce of over 13,000 specialized professionals globally, the Company focuses on embedded software, artificial intelligence, and digital solutions. It accelerates clients’ adoption of next-generation technologies pivotal to future mobility frameworks. With engineering centers strategically located in Europe, the United States, Brazil, Japan, China, Thailand, and India, the Company collaborates with leading entities in the automotive and mobility sectors, positioning itself at the forefront of ecosystem transformation.

SECTION A: GENERAL DISCLOSURES

KPIT is pleased to present the third edition of its Business Responsibility & Sustainability Report (BRSR) for the financial year ended March 31, 2025. This report has been prepared in accordance with the National Guidelines on Responsible Business Conduct (“NGRBC”) and comprehensively includes both financial and non-financial disclosures, emphasizing Environment, Social, and Governance (“ESG”) factors, as mandated by the Securities and Exchange Board of India (“SEBI”). The Company has commissioned an independent assurance provider to conduct reasonable assurance on BRSR Core KPIs as per SEBIs Assessment or Assurance requirement. The detailed reasonable assurance report can be found on page no.XX.

The Company’s business activities are strategically aligned with the United Nations Sustainable Development Goals (“UNSDGs”). To understand the Company’s impact on environment, KPIT has initiated a comprehensive greenhouse gas (“GHG”) inventorization for carbon accounting and is in the process of identifying decarbonization levers to generate a greater positive impact on the environment and society.

To further promote shared value creation through sustainable growth, this report provides a comprehensive disclosure of KPIT’s initiatives and performance concerning business, environmental, social, and governance aspects. The Company’s ongoing efforts to enhance its sustainability disclosures reflect its strategic approach to managing external environmental risks and generating enduring value for its stakeholders.

I. Details of the Listed Entity

1.	Corporate Identity Number (CIN) of the Listed Entity	L74999PN2018PLC174192
2.	Name of the Listed Entity	KPIT Technologies Limited
3.	Year of incorporation	2018
4.	Registered ofce address	Plot No. 17, Rajiv Gandhi Infotech Park, MIDC-SEZ, Phase-III, Maan, Taluka - Mulshi, Hinjawadi, Pune-411057.
5.	Corporate Address	Plot No. 17, Rajiv Gandhi Infotech Park, MIDC-SEZ, Phase-III, Maan, Taluka - Mulshi, Hinjawadi, Pune-411057.
6.	E-mail	[email protected]
7.	Telephone	+91 20 6770 6000
8.	Website	www.kpit.com
9.	Financial year for which reporting is being done	FY 2024-25 (1stApril 2024 -31stMarch 2025)
10.	Name of the Stock Exchange(s) where shares are listed	BSE Limited (BSE) and National Stock Exchange of India Limited (NSE)
11.	Paid-up capital	₹ 274.143 Crores
12.	Name and contact details (telephone, email address) of the person who may be contacted in case of any queries on the BRSR report	Mr. Sachin Tikekar President & Joint Managing Director Ms. Manasi Patil Director – Human Resources Mr. Ashish Malhotra General Counsel & Company Secretary +91 20 6770 6000 [email protected]

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Reporting boundary - Are the disclosures The disclosures made in this report are on a Standalone basis under this report made on a standalone basis (i.e., only for the entity) or on a consolidated basis (i.e., for the entity and all the entities which form a part of its consolidated financial statements, taken together).
Name of assessment or assurance provider C N K & Associates LLP (Firm registration no. 101961 W/W – 100036)
Type of assessment or assurance obtained Reasonable assurance on BRSR Core KPIs. For further details refer Reasonable Assurance Report on page no. 172.

II. Products/Services

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

Sr. No.	Description of the Main Activity	Description of the Business Activity	% of turnover the entity
1	Professional, Scientifc, and Technical	Architecture, engineering activities, technical testing, and analysis activities	97.06%

17. 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	Architectural and engineering activities and related technical consultancy	711	97.06%
2	Technical testing and analysis	712

III. Operations

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

Location	Number of Plants	Number of ofces	Total
National	Not Applicable	9	9
International	Not Applicable	28	28

19. Markets served by the entity:

a. Number of locations

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Locations Number
National (No. of states) Pan India
International (No. of countries) 15
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Note - KPIT is serving clients through offices in Pune, Bengaluru, Kochi, Chennai.

KPIT is serving clients across 15 countries – the USA, Brazil, Germany, France, United Kingdom, Sweden, Spain, Netherlands, Tunisia, Egypt, Thailand, Japan, South Korea, China, and Vietnam.

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

91.00%

c. A brief on types of customers:

KPIT Technologies is a leading independent software development and integration partner, dedicated to transforming the vision of software-defined vehicles into reality. Serving a diverse clientele that includes prominent mobility and automotive manufacturers such as Original Equipment Manufacturers (OEMs), suppliers, and ecosystem players worldwide, KPIT is at the forefront of automotive innovation.

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Collaborating with automotive giants, KPIT delivers cutting-edge technology solutions and services across various domains including Electric and Conventional Powertrain, Advanced Driver Assistance Systems (ADAS) & Autonomous Driving, Digital and Connected Vehicles, Vehicle Networks, AUTOSAR & Middleware, New-age Vehicle Engineering and Design, as well as Vehicle Diagnostics and Aftersales services. We are in process to operationalize, commercialize and extend KPIT’s breakthrough Sodium-ion Technology into mobility and energy storage applications & sustainable electric commercial vehicles (e-CVs).

IV. Employees

20. Details as at the end of Financial Year:

a. Employees and workers (including differently abled):

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Sr. Particulars Total Male Female
No. (A) No. (B) % (B / A) No. (C) % (C / A)
Employees
1. Permanent (D) 9,418 6,383 68% 3,035 32%
2. Other than permanent (E) 770 554 72% 216 28%
3. Total employees (D + E) 10,188 6,937 68% 3,251 32%
Workers
4. Permanent (F) - - 0% - 0%
5. Other than permanent (G) 278 215 77% 63 23%
6. Total workers (F + G) 278 215 77% 63 23%
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b. Differently abled employees and workers:

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Sr. Particulars Total Male Female
No.
(A) No. (B) % (B / A) No. (C) % (C / A)
Differently abled employees
1. Permanent (D) - - 0% - 0%
2. Other than permanent (E) - - 0% - 0%
3. Total employees (D + E) - - 0% - 0%
Differently abled workers
4. Permanent (F) - - 0% - 0%
5. Other than permanent (G) - - 0% - 0%
6. Total employees (F + G) - - 0% - 0%
21. Participation/inclusion/representation of women
Total (A) No. and % of females
No. (B) % (B / A)
Board of Directors 14 [] 1 7.14%
Key Management Personnel 3 [] 1 33.33%
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21. Participation/inclusion/representation of women

*MD & CEO is both BoD and KMP and hence considered in both categories.

**Mr. Ashish Malhotra is appointed as General Counsel & Company Secretary w.e.f April 28, 2025.

22. Turnover rate for permanent employees and workers (Disclose trends for the past 3 years)

	FY 2024-25 (Turnover rate in current FY)	FY 2024-25 (Turnover rate in current FY)	FY 2024-25 (Turnover rate in current FY)	FY 2023-24 (Turnover rate in previous FY)	FY 2023-24 (Turnover rate in previous FY)	FY 2023-24 (Turnover rate in previous FY)	FY 2022-23 (Turnover rate in the year prior to the previous FY)	FY 2022-23 (Turnover rate in the year prior to the previous FY)	FY 2022-23 (Turnover rate in the year prior to the previous FY)
	Male	Female	Total	Male	Female	Total	Male	Female	Total
Permanent employee	23%	17%	20%	25%	21%	24%	30%	23%	28%
Permanent worker	Not applicable a			s KPIT does not have any permanent workers.

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V. Holding, subsidiary and associate companies (including joint ventures)

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

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Sr. Name of the holding / subsidiary / Indicate whether % of shares held by Does the entity indicated
No. associate companies / joint Holdings/ listed entity at column A, participate
ventures (A) subsidiary/ in the Business
associate/ joint Responsibility initiatives
venture of the listed entity?
(Yes/No)
1 KPIT Technologies (UK) Limited Subsidiary 100% No
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Sr. No. 1	Name of the holding / subsidiary / associate companies / joint ventures (A) KPIT Technologies(UK)Limited	Indicate whether Holdings/ subsidiary/ associate/ joint venture Subsidiary	% of shares held by listed entity 100%	Does the entity indicated at column A, participate in the Business Responsibility initiatives of the listed entity? (Yes/No) No
2	KPIT Technologies Netherlands B. V.	Subsidiary	100%	No
3	KPIT Technologies HoldingInc.	Subsidiary	100%	No
4	KPIT Technologias Ltda	Subsidiary (refer note (i) below)	100%	No
5	KPIT (Shanghai) Software Technology Co. Limited	Subsidiary	100%	No
6	KPIT Technologies GK	Subsidiary	100%	No
7	KPIT Technologies GmbH	Subsidiary of KPIT Technologies (UK) Limited (refer note (ii) below)	100%	No
8	KPIT Tech (Thailand) Co., Limited	Subsidiary of KPIT Technologies (UK) Limited (refer note (iii) below)	100%	No
9	MicroFuzzy Industrie-Elektronic GmbH	Wholly owned subsidiary of KPIT Technologies GmbH	100%	No
10	KPIT Technologies Inc.	Wholly owned subsidiary of KPIT Technologies HoldingInc.	100%	No
11	PathPartner Technology Private Limited	Subsidiary	100%	No
12	PathPartner Technology Inc.	Wholly owned Subsidiary of PathPartner Technology Private Limited	100%	No
13	SOMIT Solutions Limited	Wholly owned Subsidiary of KPIT Technologies (UK) Limited	100%	No
14	SOMIT Solutions Inc.	Wholly owned Subsidiary of Somit Solutions Limited	100%	No

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Sr. Name of the holding / subsidiary / Indicate whether % of shares held by Does the entity indicated
No. associate companies / joint Holdings/ listed entity at column A, participate
ventures (A) subsidiary/ in the Business
associate/ joint Responsibility initiatives
venture of the listed entity?
(Yes/No)
15 Technica Engineering Inc. Wholly owned 100% No
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Sr. No. 15	Name of the holding / subsidiary / associate companies / joint ventures (A) Technica Engineering Inc.	Indicate whether Holdings/ subsidiary/ associate/ joint venture Wholly owned	% of shares held by listed entity 100%	Does the entity indicated at column A, participate in the Business Responsibility initiatives of the listed entity? (Yes/No) No
		subsidiary of KPIT Technologies Inc.
16	Technica Engineering GmbH	Wholly owned subsidiary of KPIT Technologies GmbH	100%	No
17	Technica Electronics Barcelona S.L.	Wholly owned subsidiary of KPIT Technologies GmbH	100%	No
18	Technica Engineering Spain S.L.	Wholly owned subsidiary of KPIT Technologies GmbH	100%	No
19	KPIT Technologies S.A.S.	Wholly owned Subsidiary of KPIT Technologies Netherlands B. V.	100%	No
20	Qorix GmbH	Joint Venture	44.44%	No
21	Qorix India Private Limited	Subsidiary of Joint Venture	44.44%	No
22	N-Dream AG	Associate	26%	No
23	KPIT Technologies AB	Subsidiary of KPIT Technologies (UK) Limited	100%	No
24	KPIT engineering SUARL	Wholly owned subsidiary of KPIT Technologies GmbH	100%	No

(i) 99.99% owned by KPIT Technologies Limited, India and 0.1% owned by KPIT Technologies Holding Inc., USA.

(ii) 72.73% owned by KPIT Technologies (UK) Limited and 27.27% owned by KPIT Technologies Limited, India.

(iii) 98.31% owned by KPIT Technologies (UK) Limited, 0.06% owned by KPIT Technologies Limited, India and 1.63 % owned by KPIT Technologies GmbH, Germany.

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FY 2023-24 (Previous Financial Year)	Remarks All the complaints registered on the exchange were resolved during the FY 2023-24	NA
	Number of complaints pending resolution at close of the year -	-
	Number of complaints fled during the year 1	-
FY 2024-25 (Current Financial Year)	Remarks All the complaints registered on the exchange were resolved during the FY 2024-25	NA
	Number of complaints pending resolution at close of the year -	-
	Number of complaints fled during the year 1	-
Grievance Redressal Mechanism in Place (Yes/No) ‘If Yes, then provide web-link for grievance redress policy’ Yes, Shareholders may register their grievances through Smart Online Dispute Resolution Portal link(https://smartodr.in/login).		KPIT has a CSR Policy for the communities. It is a guiding document for the implementation of CSR projects with efective monitoring and management, achieved by engaging with the communities and implementation partners such as NGOs. We have set up a process with NGOs to collect grievances from the communities / stakeholders of the respective projects. At the end of the fnancial year each partner NGO submits grievance report to KPIT.
Stakeholder group from whom the complaint is received Shareholders		*Communities

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NA NA are NA
Remarks All the resolved.
complaints
- - - -
pending the year
FY 2023-24 Number of complaints resolution at close of
(Previous Financial Year)
- - 13 -
the year
Number of complaints filed during
- -
NA
Remarks All the
complaints are resolved.
- - - -
FY 2024-25 Number of complaints pending resolution at close of the year
(Current Financial Year)
- - 12 -
Number of complaints filed during the year
also to ensures
writing
KPIT
Company by
the
concern
Company.
Grievance Redressal Mechanism in Place (Yes/No) ‘If Yes, then provide web-link for grievance redress policy’ Yes, Investors may register their grievances through Smart Online Dispute Resolution Portal link. Yes, Grievances are addressed at project level (more information provided in principle 9) Yes, KPIT has an internal ASSIST Portal to support and redress any grievances from employees. Further, encourages open discussion with its employees and workers to report on incidents and grievances with Business unit HR. In addition, KPIT has POSH committee for the Prevention of Sexual Harassment (POSH) to take care of relevant cases. Yes, KPIT has developed a Supplier Code of Conduct as a guidance on supplier management. Suppliers and their employees can report their the timely resolution of queries and grievances.
Stakeholder group from whom the complaint is received Investors (other than shareholders) Customers ** Employees and workers Value Chain Partners
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its fnancial implications, as per the following format:	Financial implications of the risk or opportunity (Indicate positive or negative implications) Positive Impact
	In case of risk, approach to adapt or mitigate Not Applicable
	Rationale for identifying the risk / opportunity The Company acknowledges that energy consumption from computer systems, servers, air conditioning, and utilities contributes to carbon emissions. Transitioning to renewable energy sources and investing in energy-efcient technologies mitigates operational risks associated with carbon-intensive energy use, including regulatory compliance and escalating energy costs. KPIT prioritizes energy and emission optimization to substantially reduce its carbon footprint. Investments in energy- efcient systems and renewable energy solutions align with environmental sustainability eforts and enhance competitiveness in a carbon-conscious market.
	Indicate whether risk or opportunity (R/O) Opportunity
	Material issue identifed Energy & Emission Management
	Sr. No. 1

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Financial implications of the risk or opportunity (Indicate positive or negative implications)	Negative Impact
In case of risk, approach to adapt or mitigate	KPIT has implemented	a comprehensive water	management program to address	water scarcity risks:	Wastewater Treatment and		Reuse:		A sewage treatment plant	enables 80% of used water		to be reused for fushing and		gardening purposes.		Water Conservation Measures:	Drip irrigation systems in	gardens, optimized water line	pressure, and prompt leak	repair minimize freshwater	consumption.	Rainwater Harvesting:	A terrace water collection system	and a dedicated Water Bund	(Shet Tale) capture rainwater	for gardening, replenish	groundwater and reduce reliance	on freshwater sources.	Waste Management:	Due to the nature of the business,	KPIT generates limited waste	that includes biodegradable	waste, municipal solid waste,	e-waste, and hazardous waste.	To comply with regulations and	reduce environmental impact,	KPIT strives to reduce the	generation and segregate the	waste at source.
Rationale for identifying the risk / opportunity	Water scarcity poses risks, potentially	limiting access to essential water	resources needed for cooling	systems, facility maintenance, and	other operational processes, thereby	disrupting daily activities and impacting		productivity. Water scarcity may also afect supply chains, particularly if			suppliers operate in regions facing water		stress, leading to delays or shortages in		critical supplies. KPIT has implemented	comprehensive water management	strategies to address water scarcity	risks, including wastewater treatment	and reuse, water conservation measures,	rainwater harvesting, and waste	management.
Indicate whether risk or opportunity (R/O)	Risk
Material issue identifed Eco-Efcient		Water and	Waste	Management
Sr. No.	2

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Financial implications of the risk or opportunity (Indicate positive or negative implications) Negative Impact	Positive Impact	Negative Impact
In case of risk, approach to adapt or mitigate Demonstrating environmental stewardship can attract clients, partners, and investors who prioritize sustainability. Transitioning to low-emission energy sources, operating from energy-efcient green buildings, and using low-carbon fuel transport not only reduce emissions but also yields monetary savings through lower energy costs and operational efciencies. Additionally, KPIT has initiated GHG inventorization and is developing Decarbonization strategies.	Business Continuity Planning: The Company establishes business continuity and crisis management plans to ensure preparedness for climate- related disruptions. Committing to reduced emissions and environmentally responsible practices enhances KPIT’s brand image and reputation.	KPIT’s comprehensive Vendor Code of Conduct encompasses Environmental, Health & Safety, and Human Rights parameters. Suppliers and supply chain partners are required to sign and adhere to Vendor Code of Conduct as a part of contractual agreements.
Rationale for identifying the risk / opportunity Addressing climate change presents opportunities for KPIT to innovate and develop sustainable technologies and solutions. By proactively adapting to climate related challenges, KPIT can position itself as a leading player in environmentally conscious IT product/ service provider.	Climate change presents policy risks as regulatory authorities increasingly require businesses to disclose and commit to emissions reduction targets. Non-compliance with evolving regulations may result in penalties and hinder KPIT’s growth and proftability. Extreme weather events like water scarcity or heavy rainfall pose physical risks to KPIT’s business operations and employee safety, impacting productivity and operational continuity.	Sustainable supply chain practices mitigate ESG-related risks that threaten business continuity, such as disruptions from environmental disasters, labor violations, or resource scarcity. Proactively managing these risks through sustainable procurement enhances resilience and reduces vulnerabilities.
Indicate whether risk or opportunity (R/O) Risk	Opportunity	Risk
Material issue identifed Climate Change		Sustainable Procurement
Sr. No. 3		4

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Financial implications of the risk or opportunity (Indicate positive or negative implications) Positive Impact	Negative Impact	Positive Impact
In case of risk, approach to adapt or mitigate KPIT not only reduces potential risks associated with unsustainable practices in the supply chain but also leverage procurement as an opportunity to drive positive change, sustainably.	KPIT has a Talent Acquisition Group (TAG) is responsible for hiring the most suitable candidates to provide the best products and services to clients across the industry.	KPIT is committed to developing the workplace of the future; one that values equality, promotes a culture of transparency and collaboration, and implements an extensive training initiative tailored to each employee’s individual development needs. Investing in hiring talent from local communities not only improves retention rates but also signals commitment to community engagement and development. This approach builds goodwill and strengthens the talent pipeline over time, reducing dependency on external recruitment sources. KPIT participates in several competency development and ongoing education programs for the beneft of the staf members.
Rationale for identifying the risk / opportunity Embracing sustainable procurement presents opportunities for innovation, efciency gains, and market diferentiation.	Addressing talent challenges presents an opportunity to KPIT to align the work culture with global trends in digital transformation. By embracing technological advancements, employee loyalty, productivity, and positioning as an employer of choice in the digital era can be enhanced.	Meeting the growing demand for skilled talent poses a signifcant challenge, especially amidst global shifts towards digital adoption. The imbalance in skilled employees can hinder KPIT’s ability to scale operations and deliver innovative solutions, impacting competitiveness and growth.
Indicate whether risk or opportunity (R/O) Opportunity	Risk	Opportunity
Material issue identifed	Talent Attraction & Retention
Sr. No.	5

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Financial implications of the risk or opportunity (Indicate positive or negative implications) Positive Impact	Negative Impact
In case of risk, approach to adapt or mitigate Not Applicable	KPIT prioritizes cybersecurity through a comprehensive program that includes: Investment and Monitoring: KPIT invests in cybersecurity resources and monitors for emerging threats. Data Security Awareness:The Company promotes data security awareness among employees. Data Protection Policies:KPIT regularly reviews and updates its data protection policies. Incident Response:Established systems and processes are in place to respond to security incidents efectively. KPIT adheres to recognized cybersecurity standards like ISO/IEC 27001
Rationale for identifying the risk / opportunity Focusing on employee wellness fosters a supportive culture that enhances job satisfaction and productivity at KPIT. This approach reduces turnover, manages stress, and creates a positive work environment, leading to a healthier, more engaged workforce. The result is improved customer relationships through better service and responsiveness, ultimately boosting proftability and business success.	Cybersecurity attacks can result in signifcant fnancial losses and damage to KPIT’s reputation. A data breach not only impacts customers but also undermines trust and confdence of the brand. Proactive cybersecurity measures are essential to mitigate these risks and safeguard business integrity. Data privacy is paramount for maintaining competitiveness and enhancing KPIT’s brand reputation.
Indicate whether risk or opportunity (R/O) Opportunity	Risk
Material issue identifed Employee Wellbeing	Cybersecurity
Sr. No. 6	7

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Financial implications of the risk or opportunity (Indicate positive or negative implications)	Negative Impact
In case of risk, approach to adapt or mitigate Trusted Information Security Assessment Exchange (TISAX) Certifcation:This certifcation demonstrates compliance with the European automotive industry’s information security standards. Board Oversight:The KPIT Board receives regular updates on the Company’s cybersecurity posture.	For KPIT, any unrealized opportunity is viewed as a potential risk. To identify and capitalize on opportunities related to sustainability, KPIT engages with clients through Customer Satisfaction Surveys (CSAT) and takes their feedback into account to deliver efective solutions. Additionally, KPIT’s dedicated team collaborates with leaders across various sectors to explore ways to enhance stakeholder value. This is achieved by leveraging KPIT’s technological capabilities through initiatives like Zero- Defect Delivery (ZDD), cost management, project management efectiveness, responsiveness, and other strategic eforts.
Rationale for identifying the risk / opportunity	The ability to provide newer, better services and enriching experiences for client is essential for maintaining competitive advantage. Failure to deliver signifcant value to customers may result in reduced market share, decreased revenue, and diminished competitiveness within the industry. Focusing on customer-centric solutions and oferings is imperative to ensure customer satisfaction and client retention.
Indicate whether risk or opportunity (R/O)	Risk
Material issue identifed	Customer Value
Sr. No.	8

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Financial implications of the risk or opportunity (Indicate positive or negative implications) Negative Impact
In case of risk, approach to adapt or mitigate KPIT conducts training and	awareness courses for its	personnel and receives confdentiality undertakings from		them. KPIT has developed and	implemented an IP infringement	policy and framework to	guarantee proper access to and	use of KPIT, client, partner, and third-party intellectual property			while serving clients.
Rationale for identifying the risk / opportunity The risk of third-party IP infringement	by KPIT employees, whether intentional	or unintentional, poses potential	legal challenges. Infringing on third-	party IP rights can result in litigations,	substantial penalties, and damage to	KPIT’s reputation.	This could lead to strained business		relationships and impact future	collaborations and opportunities within		the industry. Proactive measures are	essential to mitigate these risks and	ensure compliance with IP laws and	regulations.
Indicate whether risk or opportunity (R/O) Risk
Material issue identifed Intellectual	Property (“IP”)	Infringement
Sr. No. 9

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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.

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Disclosure Questions P 1 P 2 P 3 P 4 P 5 P 6 P 7 P 8 P 9
Policy and management processes
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adopting the NGRBC Principles and Core Elements. Disclosure Questions Policy and managementprocesses	P 1 ~~-~~	P 2 ~~-~~	P 3 ~~-~~	P 4 ~~-~~	P 5 ~~-~~	P 6 ~~-~~	P 7 ~~-~~	P 8 ~~-~~	P 9 ~~-~~
1. a. Whether your entity’s policy/policies cover each principle and its core elements of the NGRBCs.(Yes/No)	Y	Y	Y	Y	Y	Y	Y	Y	Y
b. Has the policy been approved by the Board?(Yes/No)	Y	Y	Y	Y	Y	Y	Y	Y	Y
c. Web-link of thepolicies,if available			https://www.kpit.com/investor-gov/
2. Whether the entity has translated the policy intoprocedures.(Yes / No)	Y	Y	Y	Y	Y	Y	Y	Y	Y
3. Do the enlisted policies extend to your value chain partners? (Yes/No)	Yes, the policies such as the Code of Conduct, Supplier Code of Conduct, and Vigil Mechanism and Whistle Blower are extended to KPIT’s value chainpartners.
4. Name of the national and international codes/ certifcations/labels/ standards (e.g. Forest Stewardship Council, Fairtrade, Rainforest Alliance, Trustea) standards (e.g. SA 8000, OHSAS, ISO, BIS) adopted by your entity and mapped to eachprinciple.	Quality Management System (ISO 9001:2015) Business Continuity Management (ISO 22301) Information Security Management (ISO/IEC 27001) ISO14001:2015 Environmental management system ISO 45001:2018 Occupational health and safety management System.
5. Specifc commitments, goals, and targets set bythe entitywith defned timelines,if any.	KPIT has initiated a comprehensive Greenhouse Gas (GHG) inventory assessment for FY 2024-25. As part of its sustainability journey, the Company aims to develop a Decarbonization Roadmap and align with the Science-Based Targets initiative (SBTi) by 2025-26. These eforts refect a strategic and proactive commitment to mitigating climate change and advancingtowards a low-carbon future.
6. Performance of the entity against specifc commitments, goals and targets along with reasons in case the same are not met.

Governance, leadership, and oversight

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).

At KPIT, we are acutely aware of the significant role we play in shaping a sustainable future. Our unwavering commitment to sustainability is deeply embedded in our operational strategies and long-term vision. We continually strive to balance innovation with environmental responsibility, ensuring our growth benefits both our stakeholders and the planet.

As part of this commitment, we have initiated a comprehensive Greenhouse Gas (GHG) inventory assessment, showcasing our dedication to understanding and minimizing our environmental impact. Looking ahead, we are excited to embark on developing a Decarbonization Roadmap and aligning our Net Zero goals with the Science-Based Targets initiative (SBTi). This initiative will guide us in setting ambitious yet achievable targets for reducing our carbon footprint.

On the sustainability front, we are proud to say that in the past year, our 13,000+ employees have taken meaningful steps towards sustainability, from new technology solutions to reducing waste, improving energy efficiency, and participating in green initiatives, under our program EcoVoyage 2030. For the coming year, green coding has been initiated organization wide, which will be followed by impact assessment. We have also initiated conversations with the targeted clients in each geography to identify areas of collaboration for sustainable partnership and its exploration is in progress.

On the social front, KPIT continues to adapt an inclusive workplace, prioritizing employee well-being, and promoting community engagement initiatives. We firmly believe that our people are our most valuable asset, and their development is integral to our success.

Together, we are building a sustainable future by aligning our business practices with the needs of our planet and communities. This alignment not only ensures responsible growth but also reinforces KPIT’s role as a leader in promoting environmental and social stewardship within the industry.

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Disclosure Questions	P 1	P 2	P 3	P 4	P 5	P 6	P 7	P 8	P 9
8. Details of the highest authority responsible for implementation and oversight of the Business Responsibility policy (ies).	Name: Mr. Sachin Tikekar DIN: 02918460 Designation: President & Joint Managing Director Telephone Number: +91 20 6770 6000 E-mail ID: [email protected] ---------
9. Does the entity have a specifed Committee of the Board/ Director responsible for decision making on sustainability related issues? (Yes / No). If yes, provide details.	At KPIT, all the sustainability aspects are overseen by the CSR Committee. The Composition of CSR committee is as follows: Sr. No. Name of the Director Position held in CSR Committee 1 Mr. Anant Talaulicar Chairman 2 Mr. S. B. (Ravi) Pandit Member 3 Mr. Sachin Tikekar Member ~~-~~

10. Details of review of NGRBCs by the Company:

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Subject for Review Indicate whether review was undertaken Frequency (Annually/ Half yearly/
by Director / Committee of the Board/ Any Quarterly/ Any other – please specify)
other Committee
P1 P2 P3 P4 P5 P6 P7 P8 P9 P1 P2 P3 P4 P5 P6 P7 P8 P9
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Subject for Review	Indicate whether review was undertaken by Director / Committee of the Board/ Any other Committee	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 action	KPIT adheres to the standard practice of regularly reviewing its policies, either on a periodic basis or as required. This process is undertaken by the appropriate board committee or designated individuals or groups. During these assessments, the status and implementation of each policy are carefully evaluated, and any necessary adjustments to the policies and procedures are made to ensure their continued efectiveness and alignment with the Company’s operational goals.
Compliance with statutory requirements of relevance to the principles, and rectifcation of any non- compliances	The Company complies with all statutory requirements to the extent applicable.

P1 P2 P3 P4 P5 P6 P7 P8 P9 11. Has the entity carried out independent assessment/ No, KPIT has not carried out independent assessment/ evaluation of the working of its policies by an external evaluation of the working of its policies by an external agency? (Yes/No). If yes, provide the name of the agency. However, KPIT does evaluate its policies internally on agency. a regular basis.

If answer to question (1) above is “No” i.e., not all principles are covered by a policy, reasons to be stated:

Questions P 1 P 2 P 3 P 4 P 5 P 6 P 7 P 8 P 9

The entity does not consider the Principles material to its business (Yes/No)

The entity is not at a stage where it is in a position to formulate and implement the policies on specified principles (Yes/No)

The entity does not have the financial or human and technical resources available for the task (Yes/No)

Not Applicable

It is planned to be done in the next financial year (Yes/No)

Any other reason (please specify)

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SECTION C: PRINCIPLE WISE PERFORMANCE DISCLOSURE

This section is ai ~~me~~ d at helping entities demonstrate their performance in integrating the Principles and Core Elements with key processes and decisions. The information sought is categorized as “Essential” and “Leadership”. While the essential indicators are expected to be disclosed by every entity that is mandated to file this report, the leadership indicators may be voluntarily disclosed by entities which aspire to progress to a higher level in their quest to be socially, environmentally and ethically responsible.

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

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KPIT prioritizes operational excellence and sustainable growth, underpinned by ethics and integrity. The Company upholds high business conduct standards across its operations. A robust governance and risk management framework ensures effective oversight. KPIT’s Code of Conduct offers clear guidelines, promoting ethical behavior among employees and directors. To support this commitment, KPIT delivers comprehensive training on its Code and corporate policies, equipping employees with the knowledge to mitigate risks and uphold stakeholder trust.

Essential Indicators

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

Segment	Total number training a awarene program held	of nd ss mes Topics / principles covered under the training and its impact	% of persons in respective category covered by the awareness programs
Board of Directors and Key Managerial Personnel	2	The Company equips its Board of Directors and Key Managerial Personnel with awareness on aspects related to regulatory ambience, business paradigms, and industry trends through a comprehensive familiarization program. This program covers industry insights, business strategy, core values, and policies on ethics, confict of interest, and anti-bribery. Key topics include Technology Deep Dive, Client and Market dynamics, Marketing and Branding, and Growth Initiatives. Focus areas additionally encompass Delivery, AD & Powertrain, Middleware & VED, Commercial Vehicles, New Mobility, and Sustainability. Regular sessions on strategy, leadership, competency, and current business trends further enhance their understandingand efectiveness.	100%

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Segment Total Topics / principles covered under the training and its impact % of persons
number of in respective
training and category
awareness covered by
programmes the awareness
held programs
Employees 7 All our employees undergo mandatory trainings on KPIT code of 97.5%
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Segment Employees	Total number of training and awareness programmes held 7	Topics / principles covered under the training and its impact All our employees undergo mandatory trainings on KPIT code of	% of persons in respective category covered by the awareness programs 97.5%
other than BoD and KMPs		conduct which covers all the principles laid down in BRSR. Other than the above, domain specifc trainings and awareness sessions were held during the fnancial year. • Introduction to Data Protection and Data Security Training (Legal Compliance, Safeguarding Personal Information, Cybersecurity Awareness, Data Breach Prevention, Ethical Considerations) • Legal Contracting Process (Contract Basics, Legal Review Process, Key Points on NDAs, Service Agreements & SOWs, License Agreements, etc., Critical Clauses, Deviations and Approvals Other considerations) • E-Learning Module for environmental and occupational health and safety • Desk Exercises session • Evacuation drill • Training and Awareness sessions on community contribution, customer focus, equal employment opportunities, Non- discrimination and harassment, Prevention of Sexual Harassment • E-learningmodule on corporate social responsibility
Workers Not Applicable, KPIT does not have permanent workers.

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):

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Monetary
NGRBC Name of the regulatory/ Amount Brief of the Has an appeal
Principles enforcement agencies / (INR) Case been preferred?
judicial institution (Y/N)
Penalty/fine Nil. there were no instances requiring disclosure based on materiality as specified in
Settlement Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,
2015.
Compounding Fee
Non-Monetary
NGRBC Name of the regulatory / enforcement Brief of the Has an appeal
Principles agencies / judicial institution Case been preferred?
(Y/N)
Imprisonment Nil, there were no instances requiring disclosure based on materiality as specified in
Punishment Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,
2015.
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At KPIT, all Directors, Key Managerial Personnel, and employees adhere to a robust standard of ethical business conduct. As a result, in FY25, the Company faced no monetary or non-monetary fines, penalties, settlements, or

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punitive actions from regulators, law enforcement agencies, or judicial institutions. This underscores KPIT’s unwavering commitment to integrity and compliance.

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	Name of the regulatory / enforcement agencies / judicial institutions
Not Applicable

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, KPIT maintains a strict ‘Zero Tolerance’ policy against corruption and bribery. Its Code of Conduct and Vendor Code of Conduct comprehensively address anti-corruption and anti-bribery measures, unequivocally asserting the Company’s non-tolerance for such practices. KPIT expressly prohibits all employees, directors, associates, suppliers, and third-party vendors from engaging in any form of bribery or offering anything of value to obtain or retain business or influence business operations. Integrity is at the core of everything KPIT does, reflecting its steadfast commitment to ethical business practices. All policies, including the Code of Conduct, are available at https://www.kpit.com/investor-gov/.

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

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FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Directors - -
KMPs - -
- -
Employees
Workers - -
Details of complaints with regard to conflict of interest:
FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Number Remarks Number Remarks
Number of complaints received in relation to Nil Not Applicable Nil Not Applicable
issues of conflict of interest of the directors
Number of complaints received in relation to Nil Not Applicable Nil Not Applicable
issues of conflict of interest of the KMP’s
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6. Details of complaints with regard to conflict of interest:

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.

**8. Number of days of accounts payable (Accounts payable *365)/Cost of goods/services procured) In the following format.**

	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Number of Days of account Payable	108.32	121.76

Note: Independent reasonable assurance has been carried out by C N K & Associates LLP on the above indicator.

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9. Open-ness of Business

Provide details of concentration of purchases and sales with trading houses, dealers, and related parties along with loans and advances & investment, with related parties, in the following format:

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Parameters Metrics FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Concentration Purchase from trading houses as % of total
of purchase [] purchase
Number of trading houses where purchases
Not Applicable Not Applicable
are made from
Purchases from top 10 trading houses as %
of total purchase from trading houses
Concentrations Sales to dealers / distributors as % of total
of sales [] sales
Number of dealers / distributors to whom
Not Applicable Not Applicable
sales are made
Sales to top 10 dealers / distributers as % of
total sales to dealers / distributors
Share of RPTs Purchases (purchases with related parties / 47.95% 3.90%
in total purchase)
Sales (Sales to related parties / total sales) 91.26% 91.27%
Loans and advances (Loans and advances 0.00% 0.00%
with related parties / total Loans and
advances)
Investments (Investments to related parties 87.93% 95.40%
/ total Investments made)
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Considering the nature of the business of the Company, concentration of purchases and sales ‘Not Applicable’.

Note: Independent reasonable assurance has been carried out by C N K & Associates LLP on the above indicator.

LEADERSHIP INDICATORS

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

Total number of awareness programs held	Topics / principles covered under the training	% of value chain partners covered (by value of business done with such partners) under the awareness programs
2	Principle 3 and 6: Compliance requirements related to Environmental, Occupational Health, and Safety (“EOHS”) have been integrated into the vendor onboarding process. Training sessions and awareness programs have been conducted for third-party stafs working within KPIT premises.	100% of suppliers were covered in Training and awareness programs to ensure compliance with EOHS standards.

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.

KPIT has implemented a strong governance framework, anchored in its Code of Conduct, to manage and prevent conflicts of interest. The Board Directors and employees must avoid any financial, business, or personal relationships that could conflict with KPIT’s interests or their professional duties.

Under the Code of Conduct, any perceived or actual conflict must be reported in writing to the Head of HR with full disclosure. While a conflict does not necessarily prohibit the related activity, those involved must fully disclose it and abstain from the decision-making process. Additionally, directors and employees are obligated to report any potential conflicts involving others. All reports are treated with strict confidentiality, ensuring transparency and integrity in business conduct.

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

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KPIT emphasizes sustainable business practices through the deployment of innovative green software solutions that reduce client environmental impact. The Company enforces a comprehensive Vendor Code of Conduct to uphold sustainable procurement, focusing on business integrity, fair labor practices, health and safety, and environmental stewardship. These initiatives aim to minimize environmental harm while enhancing societal welfare and stakeholder value. KPIT adheres to ISO 9001:2008 standards within its Quality Management System, reinforcing its commitment to excellence and sustainability. Additionally, the Company evaluates value chain partners on BRSR core to ensure sustainability throughout its operations.

Essential Indicators

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

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FY 2024-25 FY 2023-24 Details of improvements in environmental and social impacts
(Current (Previous
Financial Year) Financial Year)
R&D 100% 100% KPIT continues to develop and deploy innovative technologies
Capex 100% 100% aiming to create a positive impact on the environment. During
the year, the Company has achieved below milestones:
• Sodium ion battery Technology successfully transferred to
Dorf Ketal to further scale it up for Automotive, Stationary
Energy storage and Defense applications. This will help India
achieve self-reliance and sustainability goals.
• Commercialized Hydrogen Fuel Cell Technology for
Automotive, Marine and Stationary Storage Applications.
KPIT’s H2 Fuel Cell Technology is helping these segments
make progress towards meeting their Net-zero emission
goals.
• Equipment to perform research and development in the
areas of the cutting-edge Fuel Cell Technology.
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2. a. Does the entity have procedures in place for sustainable sourcing? (Yes/No)

Yes, KPIT has established procedures for sustainable sourcing, prioritizing sustainability across its operations. The Company utilizes a Vendor Code of Conduct as the guiding framework for procuring goods and services. This Code mandates that vendors adhere to standards concerning environmental responsibility, social equity, and ethical business practices.

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

In FY 2024-25, KPIT ensured that all office stationery materials were sourced from authorized suppliers, guaranteeing compliance with regulatory guidelines. The Company enforces a stringent vendor due diligence and assessment process in its onboarding procedure, engaging solely with authorized vendors for procurement. Additionally, KPIT encourages vendors to adopt environmental management systems, health and safety management frameworks, and uphold human rights throughout their operations.

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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.

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Product Process to safely reclaim the product
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Product	Process to safely reclaim the product
a. Plastics (including packaging)	Not applicable. KPIT is an IT product/service Company. However, the Company ensures compliance and efcient management of the waste generated on its premises. All in-house waste generated in the premises is managed and disposed of as per the guidelines specifed in the Pollution Control Board’s Consent to Operate, as mandated by the respective State Pollution Control Board, ensuring environmental sustainability and operational compliance.
b. E-Waste
c. Hazardous Waste
d. Other Waste

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? If not, provide steps taken to address the same.

KPIT is an IT product/service Company and does not manufacture any product, hence the Extended Producer Responsibility (EPR) is not applicable.

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?

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NIC Name of % of total Boundary for which the Whether conducted Results
Code product / Turnover Life Cycle Perspective by an independent communicated in the
service contributed / Assessment was external agency public domain (Yes/
conducted (Yes/No) No) If yes, provide the
web-link.
Not applicable
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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 Description of the risk/concern Action taken
				Not applicable

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 reused input material to total material	Recycled or reused input material to total material
	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Not applicable

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

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FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Re-used Recycled Safely Re-used Recycled Safely
disposed disposed
Plastics (including
packaging)
E-waste Not applicable
Hazardous waste
Other waste
Reclaimed products and their packaging materials (as a percentage of products sold) for each product category.
Indicate Product Category Reclaimed products and their packaging materials as %
of total products sold in respective category.
Not applicable
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5. Reclaimed products and their packaging materials (as a percentage of products sold) for each product category.

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

KPIT is committed to fostering a secure and supportive environment for its employees, contractors, and value chain partners. The Company upholds a strong Environmental, Occupational, Health, and Safety (“EOHS”)) Policy aimed at enhancing the well-being of all stakeholders. Active participation and dialogue concerning health and safety are encouraged, cultivating a culture where these priorities are paramount.

Furthering its dedication to inclusivity, KPIT champions diversity, equal opportunity, and non-discrimination across its operations. By embedding these values into its practices, KPIT strives to create a workplace that is both inclusive and equitable, ensuring all individuals are valued and respected. Through these initiatives, KPIT not only enhances the welfare of its workforce but also nurtures a culture of diversity and shared value.

Essential Indicators

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

		% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by
Total (A) i Nu	Health nsurance	Accident insurance		Maternity benefts		Paternity benefts		Day care facilities
	mber (B) % (B/A)	Number (C)	% (C/A) N	umber (D)	(D/	% A) Number (E)	% (E/A)	Number (F)	% (F/A)
		Permanent employees
6,383 6	,383 100%	6,383	100%	NA		NA 6,383	100%	6,383	100%
3,035 3	,035 100%	3,035	100%	3,035	100	% NA	NA	3,035	100%
9,418 9	,418 100%	9,418	100%	3,035	100	% 6,383	100%	9,418	100%
	Other than Permanent employees
554	- 0%	11	2%	-	0	% -	0%	-	0%
216	- 0%	2	1%	-	0	% -	0%	-	0%
770	- 0%	13	2%	-	0	% -	0%	-	0%

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

	% of workers covered by	% of workers covered by	% of workers covered by	% of workers covered by	% of workers covered by	% of workers covered by	% of workers covered by
Total (A) I Nu	Health nsurance	Accident insurance		Maternity benefts		Paternity Benefts		Day care Facilities
	mber (B) % (B/A)	Number (C)	% (C/A) N	umber (D)	(D/	% A) Number (E)	% (E/A)	Number (F)	% (F/A)
	Permanent workers
ot applicable. KPIT does not have a permanent workers category.
	Other than Permanent workers*
215	- 0%	215	100%	-	0	% -	0%	-	0%
63	- 0%	63	100%	-	0	% -	0%	-	0%
278	- 0%	278	100%	-	0	% -	0%	-	0%

*KPIT ensures that all the workers (other than permanent workers) are covered under ESIC (if applicable) as per regulatory requirements and obtains required confirmation from the third party / contractor.

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c. Spending on measures towards well-being of employees and workers (including permanent and other than permanent) in the following format:

Category	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Cost incurred on well-being measures as a % of total revenue of the Company.	0.78%	0.31%

Note: Independent reasonable assurance has been carried out by C N K & Associates LLP on the above indicator.

2. Details of retirement benefits, for Current FY and Previous Financial Year.

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Benefits FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
No. of No. of Deducted and No. of No. of Deducted and
employees workers deposited employees workers deposited
covered as covered as with the covered as covered as with the
a % of total a % of total authority a % of total a % of total authority
employees workers (Y/N/N.A.) employees workers (Y/N/N.A.)
PF 100% Yes 100% Yes
Gratuity 100% Not applicable Yes 100% Not applicable Yes
ESI 4% Yes 1% Yes
- - - - - -
Others – please
specify
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Note: KPIT does not have permanent workers.

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.

Yes, KPIT is committed to ensuring accessibility for differently abled employees and workers, in adherence to the Rights of Persons with Disabilities Act, 2016. The Company has introduced various measures to enhance accessibility, including the installation of wheelchair ramps, ensuring convenient elevator access, providing dedicated handicappedaccessible restrooms, and offering electric buggies for transportation from the entrance to office areas. These initiatives reflect KPIT’s dedication to fostering an inclusive environment where everyone can navigate and utilize the premises effectively, promoting inclusivity and equal opportunity for all.

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.

KPIT is dedicated to upholding a workplace free from discrimination on the basis of sex, sexual orientation, race, color, religious creed, veteran status, national origin, age, disability, marital status, or any other legally protected characteristic. The Company’s employment processes, from recruitment to termination, are designed to comply with statutory regulations and eliminate any form of discrimination.

KPIT guarantees the right of individuals to file complaints, provide information, or participate in investigations, public hearings, or activities related to equal employment opportunities without facing interference or retaliation. Employees who experience discrimination are encouraged to report the matter to the Head of Global HR, who ensures that all complaints are addressed promptly and appropriately. Refer KPIT’s Code of Conduct:

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

Gender	Permanent employees	Permanent employees	Permanent workers *	Permanent workers *
	Return to work rate	Retention rate	Return to work rate	Retention rate
Male	100%	85%	Not applicable
Female	42%	93%
Total	78%	89%

*Please note that there were no permanent workers employed during the reporting year.

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.

	Yes/No		If Yes, then give details of mechanism in brief
Permanent workers	KPIT does not have any workers under		KPIT upholds a robust Code of Conduct and Whistleblower Policy, ofering clear guidelines for employees to
	the	permanent	raise grievances by writing [email protected].
	worker	category.	Additionally, employees can address their concerns
Other than permanent workers	Yes		by emailing their Human Resources Business Partner
Permanent employees Other than permanent employees	Yes Yes		(HRBP) or directly contacting their manager. This system is designed to ensure grievances are promptly received, acknowledged, and appropriately addressed.

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

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Category FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Total No. of % (B / A) Total No. of % (D / C)
employees/ employees/ employees/ employees/
workers in workers in workers in workers in
the respective the respective the respective the respective
category (A) category, who category (C) category, who
are part of the are part of the
association(s) association(s)
or Union (B) or Union (D)
Total permanent 9,418 - 0% 8,782 - 0%
employees
Male 6,383 - 0% 6,000 - 0%
Female 3,035 - 0% 2,782 - 0%
Total permanent - - 0% - - 0%
workers
Male - - 0% - - 0%
Female - - 0% - - 0%
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*The Company does not have permanent workers.

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8. Details of training given to employees and workers:

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Category FY 2024-25 FY 2023-24
Current Financial Year Previous Financial Year
Total On health On skill Total On health On skill
(A) and safety upgradation (D) and safety upgradation
measures measures
No. (B) % No. (C) % No. (E) % No.(F) %
(B/A) (C/A) (E/D) (F/D)
Employees
Male 6,937 6,540 94% 6,161 89% 6,144 6,144 100% 4,003 65%
Female 3,251 3,053 94% 2,897 89% 2,836 2,836 100% 1,774 63%
Total 10,188 9,593 94% 9,058 89% 8,980 8,980 100% 5,777 64%
Workers
Male 215 215 100% 215 100% 148 148 100% 148 100%
Female 63 63 100% 63 100% 31 31 100% 31 100%
Total 278 278 100% 278 100% 179 179 100% 179 100%
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9. Details of performance and career development reviews of employees and workers:

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----- Start of picture text -----

Category FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Total (A) No. (B) % (B / A) Total (C) No. (D) % (D / C)
Employees
Male 6,937 6,239 90% 5,034 4,857 96%
Female 3,251 2,845 88% 2,325 2,185 94%
Total 10,188 9,084 89% 7,359 7,042 96%
Workers
Male
Female Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable
Total
----- End of picture text -----*

The figure reflects the number of employees eligible for performance review for the reporting period. KPIT has standard performance and career development mechanism outlined in its Human Resource Policies which acts as a guiding document with respect to employee life cycle management and development.

** KPIT employs other than permanent workers through the contractor / third party agencies for providing various services such as housekeeping, admin support and security.

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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, at KPIT, the safety and well-being of employees are of utmost importance. The Company is dedicated to fostering a secure and healthy work environment through a structured Occupational Health and Safety (“OHS”) Management System.

KPIT has achieved certification to the ISO 45001:2018 Occupational Health and Safety Management System standard, covering major sites in India and approximately 95% of its total employee base in the country. This certification underscores the Company’s commitment to ensuring a safe and healthy work environment for its employees.

To reinforce this commitment, KPIT has implemented a comprehensive OHS Management System across most of its offices in India.

KPIT maintains a comprehensive approach to workplace safety through its Occupational Health and Safety Management System. This includes implementing safe work practices, hazard identification and risk assessment (“HIRA”), and rigorous employee training to ensure skill acquisition for safe job performance. Safety measures are systematically applied, supported by the provision of personal protective equipment (“PPE”) for workers. Regular medical fitness assessments are conducted to monitor employee well-being, while emergency preparedness protocols are established to efficiently manage potential incidents.

Clear safety guidelines are communicated via Standard Operating Procedures (“SOPs”), ensuring regulatory compliance with all health and safety laws. KPIT employs a permitting system for safety protocols related to specific tasks and pursues continuous improvement through regular reviews of its OHS Management System. To further strengthen employee readiness, the Company conducts regular emergency drills, fostering a culture of awareness and preparedness across its workforce.

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

KPIT is dedicated to fostering a safe and healthy work environment for its employees through a robust Environmental, Occupational Health, and Safety (EOHS) policy. As part of this commitment, the Company has established a comprehensive Occupational Health and Safety (OHS) management system across its major office locations. This system is designed to proactively identify, mitigate, and manage potential workplace hazards, ensuring the wellbeing of all employees.

A central aspect of this system is the Hazard Identification and Risk Assessment (HIRA) process, which is instrumental in minimizing workplace risks. The HIRA process enables KPIT to:

Systematically identify workplace hazards to assess potential risks.
Evaluate and prioritize risks based on their severity and likelihood of occurrence.
Implement control measures that effectively mitigate or eliminate identified risks.
Monitor and evaluate the effectiveness of these control measures for continuous improvement.
Document findings and communicate them transparently to employees, fostering awareness and accountability.

The HIRA process is routinely reviewed and updated to respond to new risks, operational changes, and regulatory requirements, ensuring its continued effectiveness and alignment with KPIT’s commitment to safety and health standards.

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

KPIT prioritizes safety for employees and workers by ensuring prompt reporting and management of all work-related incidents, including accidents, unsafe conditions, and acts. Employees can report incidents via the dedicated email [email protected] and the ASSIST platform, which supports thorough incident investigation and corrective actions for hazard elimination and prevention. These practices are communicated to all employees. For workers, KPIT has procedures for reporting safety concerns that are logged in an incident tracker sheet as either closed or open. The head of security reviews incident reports weekly, addressing any occurrences thoroughly. Environmental and hazardous issues are promptly reported to management.

d. Do the employees / workers of the entity have access to non-occupational medical and healthcare services? (Yes/No)

KPIT prioritizes employee well-being by offering non-occupational medical services, including doctor consultations, counseling, and teleconsultations. The Company emphasizes a people-first approach, promoting physical, mental, and emotional wellness. A 24/7 in-house ambulance service ensures a 20-minute emergency response time, while a medical practitioner visits Pune sites thrice a week and is available on call elsewhere. Employees also receive benefits like oral cancer screening program to detect cancer at early stage, diet coaching & nutritionist counseling, discounted wellness products, life insurance, mediclaim, and personal accident cover. KPIT believes a healthy workforce is essential for corporate success and long-term growth. To support this, the Company extends health and well-being sessions for workers.

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

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----- Start of picture text -----

Safety incident/number Category FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Lost Time Injury Frequency Rate (LTIFR) (per Employees
Nil
one-million-person hour worked) Workers
Total recordable work-related injuries Employees Nil
Workers 1
Nil
No. of fatalities Employees
Workers
Nil
High consequences for work-related injury Employees
or ill-health (excluding fatalities) Workers
----- End of picture text -----*

*Including in the contract workforce

Note: Independent reasonable assurance has been carried out by C N K & Associates LLP on the above indicator.

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

KPIT prioritizes the health, safety, and well-being of its employees, understanding their vital role in achieving the Company’s growth objectives. Committed to providing safe working conditions, KPIT minimizes illnesses and injuries through extensive safety training programs, including fire and emergency drills, electrical safety measures, and crossfunctional training on hygiene and security.

For 2024-25, KPIT’s wellness initiatives include:

A wellness calendar with programs on nutrition, wellness, stress management, mental health, and meditation, along with seasonal healthcare initiatives.
A live virtual ‘Health Studio’ offering teleconsultation services exclusively for women.
Webinars focusing on mental and emotional health.
Ongoing awareness campaigns via leadership videos, banners, and communications.

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Desk exercises led by a physician.
Communications on preventive care during disease outbreaks.
Global sessions on topics such as anger management and cervical cancer awareness, plus World Health Day celebrations featuring Chakra Science for mindfulness.
A global webinar titled “Your Liver Can Make You Live Longer!!!” emphasizes liver health and its critical functions in body processes.
Launched Kidney Health Awareness program to educate employees.
Offered Womantra financial planning workshops for women.
Raised awareness about heart health on World Heart Day.
Conducted awareness session to educate employees about infertility & IVF treatment

These efforts ensure KPIT remains committed to enhancing employee safety and well-being across all locations.

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

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----- Start of picture text -----

FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Filed during Pending Remarks Filed during Pending Remarks
the year resolution at the year resolution at
the end of the end of
year year
Working 2 1 The Company 1 - Complaint
Conditions is working was related to
on fixing the lighting in the
Complaint parking area
related to
lighting in
the extended
parking area.
Health & Safety 2 - Both the - - None
complaints were
related to floor
cleaning.
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14. Assessments for the year

	% of your plants and ofces that were assessed (by entity or statutory authorities or third parties)
Health and safety practices	100%*
Working conditions

*The assessments were conducted by certified internal auditors.

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.

During the reporting period, KPIT reported no serious health and safety concerns or injuries. Security staff efficiently report incidents daily, with senior management reviewing them weekly and addressing recurring issues. No significant risks were identified in internal assessments. KPIT encourages transparent reporting and supports investigations and corrective actions via its email [email protected] and the ASSIST platform to prevent future incidents.

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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).

a) Employees – Yes
b) Workers – Yes, the Company adheres to labor laws and ensures that all workers receive benefits in accordance with regulatory provisions set by the ESIC scheme.

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

KPIT ensures timely deduction and deposit of statutory dues.

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 rehabilitated and placed in suitable employment or whose family members have been placed in suitable employment:

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Total no. of affected 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 2024-25 FY 2023-24 FY 2024-25 FY 2023-24
(Current Financial (Previous Financial (Current Financial (Previous Financial
Year) Year) Year) Year)
- - - -
Employees
Workers - - - -
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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)

Yes, KPIT offers a transition assistance program to support employees experiencing career endings due to termination. Additionally, the Company provides skill enhancement training and conducts performance development reviews to continuously assess and improve employee capabilities, demonstrating its commitment to supporting employees throughout their careers.

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 conditions	KPIT ensures compliance with regulatory requirements when engaging with its suppliers. The Company is in the process of establishing a reporting system for its upstream and downstream value chain partners in alignment with BRSR core standards, which also include health and safety and human rights parameters.
Working conditions

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.

Not applicable

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

==> picture [39 x 39] intentionally omitted <==

KPIT prioritizes effective stakeholder engagement as a vital component of its business operations. To achieve this, the Company has implemented a Stakeholders Engagement Policy to guide the understanding and addressing of concerns from both internal and external parties. By collaborating with stakeholders to manage risks and resolve conflicts swiftly, KPIT supports long-term sustainable growth. Stakeholders are encouraged to report grievances via email at [email protected]. This structured approach fosters supportive and sustainable relationships with all parties involved.

Essential Indicators

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

KPIT emphasizes strong engagement with key stakeholders vital to its business value chain, recognizing regular interactions as essential for understanding their aspirations and concerns. The Company’s primary stakeholders include employees, shareholders, investors, banks, customers, suppliers, local communities, and government & regulatory authorities. Through active two-way communication, KPIT identifies and resolves challenges, creating shared value. Viewing stakeholders as crucial business partners, the Company collaborates closely to drive sustainable growth and success. KPIT values stakeholder input and feedback as essential for collectively achieving its goals and fulfilling commitments.

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

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Stakeholder Whether Channels of communication Frequency of Purpose and scope of
group identified as (Email, SMS, Newspaper, engagement engagement including key topics
vulnerable & Pamphlets, Advertisement, (Annually/ half- and concerns raised during such
marginalized Community meetings, yearly/ quarterly engagement
group Notice board, Website), / others – please
(Yes/No) Other specify)
Employees No Newsletters, employee Weekly/ Monthly/ • Employee Diversity and
----- End of picture text -----

Stakeholder group Employees	Whether identifed as vulnerable & marginalized group (Yes/No) No	Channels of communication (Email, SMS, Newspaper, Pamphlets, Advertisement, Community meetings, Notice board, Website), Other Newsletters, employee	Frequency of engagement (Annually/ half- yearly/ quarterly / others – please specify) Weekly/ Monthly/	Purpose and scope of engagement including key topics and concerns raised during such engagement • Employee Diversity and
		satisfaction surveys and emails, trainings, rewards and recognitions, online meeting with eminent personalities and online team building activities	Quarterly/ Annually/ Need Basis	Inclusion • Employee Engagement • Feedback and grievance redressal • Career development • Safety and healthy work culture • TrainingPrograms
Shareholders & Investors	No	Analyst calls, Press releases, e-AGM and annual report, social media, KPIT Website	Quarterly/ Annually/ Need Basis	• Understanding Shareholder expectations • Educating the investor about the business performance, assets, environment, market, future,etc. of KPIT

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Stakeholder Whether Channels of communication Frequency of Purpose and scope of
group identified as (Email, SMS, Newspaper, engagement engagement including key topics
vulnerable & Pamphlets, Advertisement, (Annually/ half- and concerns raised during such
marginalized Community meetings, yearly/ quarterly engagement
group Notice board, Website), / others – please
(Yes/No) Other specify)
• Quarterly / Regular
----- End of picture text -----

Stakeholder group	Whether identifed as vulnerable & marginalized group (Yes/No)	Channels of communication (Email, SMS, Newspaper, Pamphlets, Advertisement, Community meetings, Notice board, Website), Other	Frequency of engagement (Annually/ half- yearly/ quarterly / others – please specify)	Purpose and scope of engagement including key topics and concerns raised during such engagement • Quarterly / Regular
				communication such as 0perational performance, business outlook, investor presentation, dividend credit intimations, Annual Reports, notices of General Meetings, other regulatory requirements etc. Investor and analyst calls are conducted regularly.
Banks/Lenders	No	Personal Visits, emails and phone calls	Quarterly and Need Basis	• Credit worthiness • Financial Performance.
Suppliers	No	Personal visits, emails and phone calls, satisfaction surveys	Annually and Need Basis	• Risk assessment. • Quality and Business • Continuity • RelationshipManagement
Customers	No	Personal visits, customer satisfaction surveys, emails and phone calls to customer leadership meet, social media	Annually and Need basis	• Opportunity to improve KPIT’s services • Understanding clients and industry challenges • Current trend • RelationshipManagement
Community	No	CSR Initiatives, Awareness workshops, videos, Community program and employee volunteering	Quarterly and Need Basis	• Understanding opportunities for sustainable development • Development to society Retain KPIT brand and reputation • Feedback and grievance redressal
Government & Regulatory Authorities	No	Association with Industry body/forums, submission of report and returns, written communication with government authorities and stock exchange flings	Monthly/ Quarterly and Need Basis	• Regulatory Compliances

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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.

KPIT is committed to regular, proactive engagement with stakeholders to align expectations and build trust. The Board receives periodic updates and communications from senior management on material issues, ensuring informed governance responsive to stakeholder expectations on environmental and social matters. This dedication to transparent communication is key to KPIT’s collaborative efforts to achieve business objectives and create long-term value for all stakeholders.

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.

KPIT regularly reviews its material topics, identifying key stakeholders and business concerns as material issues. The Company actively seeks stakeholder feedback and recommendations, considering these interactions to prioritize environmental, social, and governance (“ESG”) issues. Through this approach, KPIT ensures its sustainability efforts effectively addresses stakeholder concerns.

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

KPIT in partnership with Maharshi Karve Stree Shikshan Samstha (MKSSS) and Surajya Sarvangin Vikas Prakalp, undertook a skill training initiative to empower women from vulnerable and marginalized groups. Through a needs assessment conducted in Pune, Raigad, and Satara, 331 women were identified for participation in the program. This collaborative effort successfully equipped the participants with essential skills to improve their livelihoods, thereby promoting socioeconomic development within these communities.

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Principle 5: Businesses should respect and promote human rights.

==> picture [180 x 40] intentionally omitted <==

KPIT is committed to safeguarding labor and human rights by enforcing strict guidelines outlined in its Code of Conduct and Vendor Code of Conduct. These codes forbid child and force labor, prevent discrimination and harassment, and promote diversity and inclusion. Compliance is mandatory for all vendors, who must also adhere to relevant laws and international principles. KPIT proactively communicates these standards to ensure widespread understanding and compliance, reinforcing its dedication to ethical business practices and human rights protection across its value chain.

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	Total (	FY 2024-25 (Current Financial Year)	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)	FY 2023-24 (Previous Financial Year)	FY 2023-24 (Previous Financial Year)
		A) No. of employee workers covered (	s / B) % (B /	A) Total	(C) No. of employees / workers covered (D)	% (D / C)
		Employees
ermanent	6,9	37 6,5	40 9	4% 8,7	82 8,782	100%
Other thanpermanent	3,2	51 3,0	25 9	3% 1	98 -	0%
Total employees	10,18	8 9,5	65 9	4% 8,9	80 8,782	98%
		Workers
ermanent	KPIT does not havepermanent worke			rs.
Other thanpermanent	2	78	-	0% 1	79 -	0%
otal workers	27	8	-	0% 1	79 -	0%

2. Details of minimum wages paid to employees and workers, in the following format:

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----- Start of picture text -----

Category FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Total Equal to More than Total Equal to More than
(A) minimum wage minimum wage (D) minimum wage minimum wage
No. (B) % (B / No. (C) % (C / No. % (E / No. (F) % (F /
A) A) (E) D) D)
Employees
Permanent 9,418 - 0% 9,418 100% 8,782 - 0% 8,782 100%
Male 6,383 - 0% 6,383 100% 6,000 - 0% 6,000 100%
Female 3,035 - 0% 3,035 100% 2,782 - 0% 2,782 100%
Other than 770 - 770 100% 198 - 0% 198 100%
permanent
Male 554 - 0% 554 100% 144 - 0% 144 100%
Female 216 - 0% 216 100% 54 - 0% 54 100%
Total employees 10,188 - 0% 10,188 100% 8,980 - 0% 8,980 100%
Workers
Permanent
Male KPIT does not have permanent workers.
Female
Other than 278 - 0% 100% 179 - 0% 179 100%
permanent
Male 215 - 0% 100% 148 - 0% 148 100%
Female 63 - 0% 100% 31 - 0% 31 100%
Total workers 278 - 0% 100% 179 - 0% 179 100%
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3. Details of remuneration/salary/wages

a. Median remuneration/wages:

Category		Male		Female
	Number	Median remuneration/ salary/ wages of respective category	Number	Median remuneration/ salary/ wages of respective category
Board of Directors (BoD)	13	6,795,010	1	6,834,750
Key Managerial Personnel (KMP)	1*	-	2	10,221,996
Employees other than BoD and KMP	6,379	1,369,847	3040	1,216,617
Workers		Not applicable

Note: *Mr. Ashish Malhotra is appointed as General Counsel & Company Secretary w.e.f. April 28, 2025

b. Gross wages paid to females as % of total wages paid by the entity, in the following format:

	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
Gross wages paid to females as % of total wage.	27.49%	27.07%

Note: Independent reasonable assurance has been carried out by C N K & Associates LLP on the above indicator.

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. KPIT assigns a dedicated Human Resource Business Partner (HRBP) to each function, offering employees a direct channel to raise concerns. The Company has also implemented a robust Vigil Mechanism and Whistleblower policy to ensure transparency and integrity. Mr. Anil Patwardhan serves as the ombudsman, reporting directly to the Chairman of the Audit Committee, reinforcing KPIT’s commitment to an ethical workplace. Grievances from internal and external stakeholders can be reported via email at [email protected].

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

KPIT has established a Vigil Mechanism and Whistleblower Policy to address human rights issues and business conduct effectively. This policy outlines procedures for managing grievances related to human rights violations. It allows employees, directors, and associated individuals to submit Protected Disclosures, prioritizing the Company’s best interests. The mechanism details complaint submission, processing, investigation procedures, responsibilities, and non-retaliation assurances. Additionally, each function is supported by a dedicated Human Resource Business Partner (HRBP) to facilitate communication of employee concerns.

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

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----- Start of picture text -----

FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Filed Pending Remarks Filed Pending Remarks
during the resolution During the resolution
year at the end year at the end
of year of year
Sexual harassment - - Not 1 - Not
Discrimination at workplace - - Applicable - - Applicable
Child labour - - - -
- - - -
Forced labour / Involuntary labour
- - - -
Wages
- - - -
Other human rights-related issues
----- End of picture text -----

7. Complaints filed under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013, in the following format:

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----- Start of picture text -----

FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
- -
Total Complaints reported under Sexual Harassment on of
Women at Workplace (Prevention, Prohibition and Redressal)
Act, 2013 (POSH)
Complaints on POSH as a % of female employees / workers 0% 0%
- -
Complaints on POSH upheld
----- End of picture text -----

Note: Independent reasonable assurance has been carried out by C N K & Associates LLP on the above indicator.

8. Mechanisms to prevent adverse consequences to the complaint in discrimination and harassment cases.

KPIT is dedicated to creating a workplace free from discrimination and harassment. The Company has Whistleblower and Prevention of Sexual Harassment (“POSH”) policies that allow employees to report issues without fear of retaliation, ensuring confidentiality and anonymity of complainants. In line with the Sexual Harassment of Women at Workplace Act, 2013, and the Employee Code of Conduct, awareness training is provided to all employees, underscoring KPIT’s commitment to a respectful and inclusive environment. Further details are available at https://www.kpit.com/investor-gov/.

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

Yes. KPIT ensures transparency and accountability by clearly communicating its human rights commitment to all business partners. Partners must agree to the Vendor Code of Conduct, covering anti-corruption, child labor, forced labor, and other human rights considerations. KPIT incorporates these clauses into contracts, ensuring ethical practices across the value chain. By proactively engaging with business partners, KPIT upholds corporate responsibility, promoting sustainability and equity. The Company believes ethical conduct and human rights respect are essential to building lasting, mutually beneficial stakeholder relationships.

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10. Assessments of the year

% of your plants and offices that were assessed (by the entity or statutory authorities or third parties)

Child labour KPIT has not carried out human rights assessment during FY 2024-25. Forced/involuntary labour However, the Company has implemented stringent policies to avoid social and human rights risk. Sexual harassment Discrimination at workplace Wages Others – please specify

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

Not applicable.

Leadership Indicators

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

KPIT reported no human rights violations this year, affirming its commitment to strong human rights, POSH, Vigil Mechanism, and Whistleblower policies. Mandatory training sessions on these topics ensure transparency and accessibility for all employees. Vendors must comply with the POSH Act and integrate human rights policies in their contracts during onboarding. KPIT is committed to fostering a respectful and safe workplace where everyone can voice concerns about harassment or human rights issues. The Company upholds the highest ethical standards, promoting accountability and integrity internally and with partners, supported by proactive and continuous improvement efforts.

2. Details of the scope and coverage of any human rights due diligence conducted.

The Company has not conducted human rights due diligence in the reporting year, however the issues pertaining to human rights are monitored regularly.

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

4. Details on assessment of value chain partners:

% 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
Sexual harassment	KPIT ensures compliance with regulatory requirements when engaging with its suppliers. The Company is in the process of establishing a reporting system on its upstream and downstream value chain partners in alignment with BRSR core requirements which also include health and safety and human rights parameters.
Discrimination at workplace
Child labour
Forced/involuntary labour
Wages
Others – please specify

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

Not applicable

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

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KPIT is dedicated to environmental stewardship, aiming to create positive impacts on society and the planet for current and future generations. By integrating sustainability into its operations, the Company effectively manages environmental impacts and conserves resources through its Environment, Occupational Health and Safety Policy, and Vendor Code of Conduct. KPIT is actively identifying emission hotspots and working to reduce emissions. Positioned to leverage trends in clean technology, AI, and supply chain innovations, KPIT sees significant growth opportunities in electrification and AIdriven solutions, particularly in India. In FY 2025, the Company obtained ISO 45001:2015 and ISO 14001:2015 Environmental Management System certifications for four of its nine Indian locations, covering 95% of its workforce.

Essential Indicators

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

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----- Start of picture text -----

Parameter FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
For Renewable Sources
Total electricity consumption (A) 11,418 7,890
Total fuel consumption (B) - -
Energy consumption through other sources (C) - -
Total energy consumed from renewable sources (A+B+C) 11,418 7,890
From non-renewable sources
Total electricity consumption (D) 13,418 13,146
Total fuel consumption (E) 1,130 264
Energy consumption through other sources (F) - -
Total energy consumed from non-renewable sources (D+E+F) 14,548 13,410
Total energy consumed (A+B+C+D+E+F) 25,966 21,300
Energy intensity per rupee of turnover (Total energy consumed 1.01 1.06
/ Revenue (in Million INR) from operations)
Energy intensity per rupee of turnover adjusted for Purchasing 20.92 21.58
Power Parity (PPP) (Total energy consumed / Revenue (in
Million USD) from operations adjusted for PPP)
Energy intensity in terms of physical output Not applicable Not applicable
- -
Energy intensity ( optional ) – the relevant metric may be
selected by the entity.
----- End of picture text -----*

*The revenue from operations has been adjusted for Purchasing Power Parity (‘PPP’) based on the PPP conversion rates published by International Monetary Fund (‘IMF’) which is 20.66 for the current year (FY25) and 20.43 for previous year (FY24). (Source : https://www.imf.org/external/ datamapper/profle/IND) Energy intensity per rupee of turnover adjusted for PPP for the previous year has been recalculated and restated using PPP conversion rates published by IMF as required by Industry Standards note on Business Responsibility and Sustainability Report (BRSR) Core.

**Energy intensity in terms of physical output is not applicable as KPIT is into Information and Technology services.

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.

Yes, an independent reasonable assurance has been carried out by C N K & Associates LLP on above indicator. Refer page no. 172 for Reasonable Assurance Report.

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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, as none of the sites / facilities are identified 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:

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Parameter FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Water withdrawal by source (in kilolitres)
(i) Surface water 741 -
(ii) Groundwater 29,178 -
(iii) Third-party water 35,720 40,647
(iv) Seawater / desalinated water 0 -
(v) Others (Tanker water) 8,069 4,531
Total volume of water withdrawal (in kilolitres) 73,709 45,178
(i + ii + iii + iv + v)
Total volume of water consumption (in kilolitres) 73,709 45,178
Water intensity per rupee of turnover 2.87 2.24
(Total water consumption / Revenue (in Million INR)
Water intensity per rupee of turnover adjusted for Purchasing 59.39 45.77
Power Parity (PPP) (Total water consumption / Revenue (in
Million USD) from operations adjusted for PPP)
Water intensity in terms of physical output Not applicable Not applicable
- -
Water intensity ( optional ) – the relevant metric may be selected
by the entity
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*The revenue from operations has been adjusted for Purchasing Power Parity (‘PPP’) based on the PPP conversion rates published by International Monetary Fund (‘IMF’) which is 20.66 for the current year (FY25) and 20.43 for previous year (FY24). (Source : https://www.imf.org/external/ datamapper/profle/IND) Water intensity per rupee of turnover adjusted for PPP for the previous year has been recalculated and restated using PPP conversion rates published by IMF as required by Industry Standards note on Business Responsibility and Sustainability Report (BRSR) Core.

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.

Yes, an independent reasonable assurance has been carried out by C N K & Associates LLP on above indicator. Refer page no. 172 for Reasonable Assurance Report.

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4. Provide the following details related to water discharged:

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Parameter FY 2024-25 FY 2023-24
Water discharge by destination and level of treatment (in kiloliters).
To Surface water
No Treatment
With treatment-please specify level of treatment
To Groundwater
No treatment
With treatment – please specify level of treatment
To Seawater
No treatment Nil Nil
With treatment-please specify level of treatment
Sent to third parties
No treatment
With treatment-please specify level of treatment
Others
No treatment
-With treatment-please specify level of treatment
Total water discharged (in kiloliters) 0 0
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*All the generated wastewater at owned premises (18,120.71 kiloliters) is treated and reused for horticulture and domestic purposes. No wastewater is discharged outside the premises of the Company.

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.

Yes, an independent reasonable assurance has been carried out by C N K & Associates LLP on above indicator. Refer page no. 172 for Reasonable Assurance Report.

5. Has the entity implemented a mechanism for Zero Liquid Discharge? If yes, provide details of its coverage and implementation.

KPIT is committed to optimizing water consumption through comprehensive conservation initiatives. The Company has implemented Sewage Treatment Plants (“STPs”) at owned facilities, allowing for the treatment and reuse of wastewater for activities such as flushing and gardening. This sustainable approach ensures adherence to a Zero Liquid Discharge (“ZLD”) standard, with no liquid discharge beyond the premises. KPIT effectively treats and repurposes water for various applications, including domestic uses, demonstrating its dedication to responsible resource management.

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

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Parameter Unit FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
NOx - - -
SOx KG 3.71 3.27
Particulate matter (PM) KG 6.07 2.94
Persistent organic pollutants (POP)
Volatile organic compounds (VOC)
Not applicable Not applicable
Hazardous air pollutants (HAP)
Others – Please specify.
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Note: The Company maintains DG sets only in Pune office.

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.

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

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Parameter Unit FY 2024-25 FY 2023-24
(Current Financial (Previous Financial
Year) Year)
Total Scope 1 emissions (Break-up of the GHG into Metric tonnes of 768.52 688.29
CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available) CO2 equivalent
Total Scope 2 emissions (Break-up of the GHG Metric tonnes of 2,647.36 (Market 2,614.63 (Market
into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if CO2 equivalent based) 4,741.11 Based) 4,183.78
available) * (Location based) (Location based)
Total Scope 1 and Scope 2 emissions per rupee tCO2e/INR 0.13 0.16
of turnover (Total Scope 1 and Scope 2 GHG turnover (in
emissions / Revenue (in Million INR) from Million INR)
operations)
Total Scope 1 and Scope 2 emission intensity tCO2e/Million 2.75 3.35
per rupee of turnover adjusted for Purchasing USD (turnover
Power Parity (PPP) (Total Scope 1 and Scope 2 adjusted for
GHG emissions / Revenue (in Million USD) from PPP)
operations adjusted for PPP)
Total Scope 1 and Scope 2 emission intensity in Not applicable Not applicable
terms of physical output
- -
Total Scope 1 and Scope 2 emission intensity
(optional) – the relevant metric may be selected
by the entity
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*Locations based Scope 2 emissions reported for FY23-24

** The revenue from operations has been adjusted for Purchasing Power Parity (‘PPP’) based on the PPP conversion rates published by International Monetary Fund (‘IMF’) which is 20.66 for the current year (FY25) and 20.43 for previous year (FY24). (Source : https://www.imf.org/external/ datamapper/profle/IND) Emissions intensity per rupee of turnover adjusted for PPP for the previous year has been recalculated and restated using PPP conversion rates published by IMF as required by Industry Standards note on Business Responsibility and Sustainability Report (BRSR) Core.

***Emissions intensity in terms of physical output is not applicable as KPIT is into Information and Technology services.

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.

Yes, an independent reasonable assurance has been carried out by C N K & Associates LLP on the above indicator. Refer page no. 172 for Reasonable Assurance Report.

8. Does the entity have any project related to reducing greenhouse gas emission? If yes, then provide details.

KPIT systematically addresses climate change through strategic measures aimed at reducing its environmental impact. To reduce its environmental footprint, the Company is committed to innovation and continuous improvement in lowering its carbon footprint across all operations. This commitment underscores KPIT’s dedication to sustainability and its contribution to climate change solutions. Key initiatives undertaken to reduce greenhouse gas emissions include:

KPIT’s Pune Hinjewadi Phase 3 Office has successfully integrated a solar plant with a rooftop system, demonstrating a strong shift towards renewable energy. This initiative reflects the company’s commitment to sustainability and reduced reliance on conventional energy sources. The solar adoption has also led to a significant reduction in carbon dioxide emissions, contributing to climate change mitigation and supporting the organization’s sustainability goals.
Deployment of occupancy sensors in washrooms at KPIT’s Pune Hinjewadi Phase 3 Office to optimize resource usage.
Partially transitioning to green energy sources at Bangalore offices led to reduction in greenhouse gas emissions and cost savings in energy expenses, enhancing both economic efficiency and operational resilience.

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Partial replacement of diesel and petrol vehicles with electric vehicles through vendor partnerships, bolstering sustainable transportation solutions.

These efforts reflect KPIT’s proactive approach to environmental stewardship and its positive contribution to mitigating climate change impacts.

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

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Parameter FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Total waste generated (in metric tonnes)
Plastic waste (A) 0.784 0.22
E-waste (B) 5.801 -
Bio-medical waste (C) 0.745 -
Construction and demolition waste (D) 4.36 -
Battery waste (E) 11.111 -
Radioactive waste (F) - -
Other Hazardous waste. Please specify, if any. (G) 0.122 0.13
Other Non-hazardous waste generated (H) . Please specify, if 45.534 12.10
any. (Food, Paper, Cardboard, Metal and Mixed Waste)
Total (A+B + C + D + E + F + G + H) 68.45 12.45
Waste intensity per rupee of Turnover (Total waste generated 0.003 0.001
(MT) /Revenue (in Million INR) from operations)
Waste intensity per rupee of turnover adjusted for Purchasing 0.06 0.01
Power Parity (PPP) (Total waste generated (MT) / Revenue (in
Million INR) from operations adjusted for PPP)
Waste intensity in terms of physical output Not applicable Not applicable
- -
Waste intensity ( optional ) – the relevant metric may be selected
by the entity.
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The revenue from operations has been adjusted for Purchasing Power Parity (‘PPP’) based on the PPP conversion rates published by International Monetary Fund (‘IMF’) which is 20.66 for the current year (FY25) and 20.43 for previous year (FY24). (Source : https://www.imf.org/external/ datamapper/profle/IND) Waste intensity per rupee of turnover adjusted for PPP for the previous year has been recalculated and restated using PPP conversion rates published by IMF as required by Industry Standards Note on Business Responsibility and Sustainability Report (BRSR) Core.

** Waste intensity in terms of physical output is not applicable as KPIT is into Information and Technology services.

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

(in metric tonnes)
Category of waste
(i) Recycled	39.53	12.44
(ii) Re-used	12.95	-
(iii) Other recovery operations	-	-
Total	52.48	12.44
For each category of waste generated, total waste disposed of by nature of disposal method (in metric tonnes)
Category of waste
(i) Incineration	0.739	-
(ii) Landflling	4.92	-
(iii) Other disposal operations	3.537	-
Total	9.196	-

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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.

Yes, an independent reasonable assurance has been carried out by C N K & Associates LLP on the above indicator. Refer page no. 172 for Reasonable Assurance Report.

10. 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 waste.

KPIT, a global technology and service provider, adheres to environmentally responsible practices by avoiding the use of hazardous or toxic chemicals. The Company’s waste primarily consists of electronic, electrical, and municipal solid waste, with minimal hazardous waste. KPIT implements initiatives on recycling, composting, and responsible disposal to minimize environmental impact.

KPIT is certified under ISO 14001:2015 Environmental Management System, covering major Indian sites that account for 95% of its workforce. This system emphasizes the 4Rs—Reduce, Reuse, Recycle, and Recover—to manage waste effectively.
The Company monitors and manages e-waste, ensuring that electronic hardware is recycled, repaired, or repurposed through approved vendors.
Waste within facilities is segregated into dry and wet categories: wet waste is composted for manure, while dry waste is responsibly recycled.

Specific Waste Disposal Measures:

Biodegradable Waste: KPIT operates a composting plant processing up to 100 kg of waste daily to produce garden manure.
Municipal Solid Waste (MSW): Solid waste segregation occurs at the source, with recyclables sent to authorized vendors.
E-waste: Disposal of obsolete electronic equipment occurs through certified recyclers, following regulatory guidelines.
Hazardous Waste: Managed through government-approved agencies, adhering to Ministry of Environment and Forests regulations. Used printer cartridges are recycled under the Planet HP Take Back Program.
KPIT remains dedicated to continuous improvement in sustainable waste management practices to reduce environmental impact.

11. 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, as KPIT does not have operations in or around ecologically sensitive areas.

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

Name and brief details of project	EIA notifcation no.	Date	Whether conducted by independent external agency (Yes / No)	Results communicated in public domain (Yes / No)	Relevant web link
Not applicable. KPIT has not undertaken the construction of new ofce buildings during FY24-25, thereby obviating the need for the Company to conduct environmental impact assessments related to construction activities.

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13. 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, In the following format :

Yes, KPIT adheres to the guidelines set forth by the Maharashtra Pollution Control Board (“MPCB”) and the Central Pollution Control Board (“CPCB”) concerning the Water (Prevention and Control of Pollution) Act, the Air (Prevention and Control of Pollution) Act, and the Environment Protection Act and associated rules.

Leadership Indicators

1. 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: In FY2024-25, there are three offices located in water stress areas in Bangalore.
(ii) Nature of operations: Software and IT operations
(iii) Water withdrawal, consumption and discharge:

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Parameter FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Water withdrawal by source (in kilolitres)
(i) Surface water - -
-
(ii) Groundwater 24,274
(iii) Third party water 5,963.04 3,597
- -
(iv) Seawater / desalinated water
(v) Others 194.7 -
Total volume of water withdrawal (in kilolitres) 30,431.74 3,597
Total volume of water consumption (in kilolitres) 30,431.74 3,597
Water intensity per rupee of turnover (Water consumed 1.19 0.18
/ turnover)
Water intensity (optional) – the relevant metric may be - -
selected by the entity
Water discharge by destination and level of treatment (in kilolitres)
(i) Into surface water - -
- No treatment - -
- With treatment – please specify the level of - -
treatment
- -
(ii) Into groundwater
- No treatment - -
- With treatment – please specify the level of - -
treatment
- -
(iii) Into seawater
- No treatment - -
- With treatment – please specify the level of - -
treatment
- -
(iv) Sent to third parties
- No treatment - -
- With treatment – please specify the level of - -
treatment
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Parameter FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
- -
(v) Others
- No treatment - -
- With treatment – please specify the level of - -
treatment
- -
Total water discharged (in kilolitres)
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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.

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

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Parameter Unit FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Total Scope 3 emissions (Break-up of the *
GHG into CO2, CH4, N2O, HFCs, PFCs, SF6,
NF3, if available)
Total Scope 3 emissions per rupee of turnover *
Total Scope 3 emission intensity (optional) – *
the relevant metric may be selected by the
entity
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KPIT is currently conducting a thorough GHG inventorization for all applicable categories of Scope 3 emissions and will report the same in future.

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.

3. With respect to the ecologically sensitive areas reported at Question 11 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, as KPIT does not have operations in or around ecologically sensitive areas.

4. If the entity has undertaken any specific initiatives or used innovative technology or solutions to improve resource efficiency, or reduce impact due to emissions / effluent discharge/waste generated, please provide details of the same as well as the outcome of such initiatives:

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Sr. Initiative undertaken Details of the initiative (Web-link, if any, may Outcome of the initiative
No be provided along-with summary)
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Sr. No	Initiative undertaken	Details of the initiative (Web-link, if any, may be provided along-with summary)	Outcome of the initiative
1	Transition to renewable energy	KPIT has made a substantial commitment to reducing its environmental impact through the launch of the Green Energy Initiative, which focuses on promoting sustainable energy consumption. As part of this initiative, KPIT procures wheeling energy from MSPL, a notable wind energy producer, and also harnesses solar energy. The wheeling process involves purchasing electricity generated from renewable sources, such as wind and solar, which is then transmitted through the power grid to the consumer’s location.	By using renewable energy, KPIT has achieved CO2 reduction in FY 2024-25. Incorporating both wind and solar energy into its energy mix, KPIT signifcantly reduced its reliance on fossil fuels, reinforcing its dedication to fostering a cleaner and more sustainable future.

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Sr. No	Initiative undertaken	Details of the initiative (Web-link, if any, may be provided along-with summary)	Outcome of the initiative
2	Aerator Nozzles for Wash Basins	KPIT has implemented a strategy to reduce water wastage by installing aerator nozzles on 92 washbasins, an initiative projected to conserve an additional 50,000 liters of water per month. The aerator nozzles address the estimated 60-70% waste from handwashing. This water conservation measure also leads to energy savings, as less energy is needed to pump and distribute water. This initiative is in line with KPIT’s broader commitment to sustainability and operational efciency.	The implementation of aerator nozzles has led to a signifcant reduction in water usage and has contributed to energy savings through decreased demand on water pumping systems.
3	Sensor-based Taps	With the implementation of sensor-based water taps in its ofces, the Company has observed notable positive outcomes. These touchless taps, utilizing infrared sensors, signifcantly reduce water wastage, aligning with the company’s sustainability objectives by conserving water and decreasing energy consumption related to water management. This initiative demonstrates the company’s commitment to environmental stewardship while enhancing hygiene by minimizing contact and reducing the spread of germs.	Reduction in water and energy consumption.
4	Implementation of Waterless Urinals	As part of a broader commitment to sustainability, the Company has successfully introduced waterless urinals at its Pune Phase 3 and IT9 campuses. This initiative involved the conversion of a total of 76 urinals, leading to remarkable water savings of approximately 150,000 liters per month. This conservation efort equates to the average monthly water consumption of 10 families, highlighting the signifcant environmental and resource efciency impact of the project.	Reduction in water consumption.
5 Reuse, Recycle, Repurpose (RRR) Station KPIT has reinforced its commitment to sustainability with the launch of the “RRR Station”. It is a permanent collection center established at Pune Campus (Head Ofce) for the responsible disposal of E-waste, Plastic Waste, and donated Clothes. This initiative encourages employees to participate in responsible waste management. 245 employees donated over one ton of material to Poornam Ecovision Foundation for reuse and scientifc disposal, fostering a culture of reuse, recycling, and repurposing within the organization. Responsible waste management & circularity implementation.

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6	Sustainability Month	For over a decade, KPIT has remained committed to the promise of a cleaner world by observing Environment Month every year in June. This year, as the Company embarked on its journey towards sustainability, it has celebrated Sustainability Month by organizing initiatives for its employees with motive of having at least one activity each day to foster sustainability.	Enhanced awareness & engagement on environmental stewardship.

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

KPIT prioritizes operational resilience through a comprehensive business continuity management framework, certified to ISO 22301:2019 standards, ensuring consistent implementation across the Company. Subject matter experts oversee business continuity plans and conduct drills to ensure seamless operation resumption during disruptions.

6. 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.

KPIT is dedicated to environmental responsibility, which extends to its supply chain. The Company reports minimal environmental impact from its value chain partners due to a rigorous Vendor Code of Conduct, which mandates compliance with environmental regulations. As part of the onboarding process, all new partners are required to sign and adhere to this code.

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

During the reporting period, the Company has engaged with selected value chain partners and conducted awareness sessions focusing on environmental and social impacts, fostering improved collaboration and compliance across the value chain.

8. How many Green Credits have been generated or procured:

a. By the listed entity: None
b. By the top ten (in terms of value of purchases and sales, respectively) value chain partners

KPIT has not generated or procured green credits in the reporting year FY 2024-25.

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

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KPIT actively engages with trade organizations and industry groups, participating in forums and workshops to address industry and stakeholder concerns. The Company is committed to ethical business practices, sustainability, social stability, and human rights through its public policy advocacy. By collaborating with stakeholders, KPIT advocates sustainability issues such as water conservation, climate change, e-waste management, education, and diversity. KPIT believes that active advocacy and adherence to ethical principles drive positive societal change and amplify impact.

Essential Indicators

1. a. Number of affiliations with trade and industry chambers/ associations. – 10

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.

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S. Name of the trade and industry chambers/ associations Reach of trade and
No. industry chambers/
associations (State/
National)
1 World Economic Forum International
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Name of the trade and industry chambers/ associations World Economic Forum	Reach of trade and industry chambers/ associations (State/ National) International
ASAM - Association for Standardization of Automation and Measuring Systems	International
AUTOSAR – AUTomotive Open System Architecture	International
SOAFEE – Scalable Open Architecture for Embedded Edge	International
ECLIPSE SDV Foundation	International
COVESA – Connected Vehicle Systems Alliance	International
CII - Confederation of Indian Industry	National
NASSCOM - National Association of Software and Service Companies	National
ACMA - Automotive Component Manufacturers Association of India	National
MCCIA - Maratha Chamber of Commerce Industries and Agriculture	State

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 Corrective action taken

KPIT is committed to fair competition and proudly reports a year free of anti-competitive behavior concerns. The Company’s Code of Conduct, accessible on its website, reinforces its dedication to fostering an open market and upholding fair trade practices.

Leadership Indicators

1. Details of public policy positions advocated by the entity:

KPIT actively engages in industry alliances and technology consortia, including NASSCOM, ACMA, MCCIA, AUTOSAR, ASAM, and CharIN. Its leaders and experts contribute insights on topics like future roadmaps, technological advancements, and policy interventions, keeping KPIT at th e forefront of innovation. For details, refer to the Public Advocacy policy at https://www.kpit.com/investor-gov/.

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PRINCIPLE 8: Businesses should promote inclusive growth and equitable development. KPIT’s Corporate Social Responsibility (CSR) policy aligns with the Companies Act, 2013, demonstrating a strong commitment to community service. CSR has been central to KPIT’s philosophy since its inception, emphasizing the importance of giving back. KPIT leverages technology and innovation in its CSR initiatives to uplift underprivileged groups and create lasting community impact.

Essential Indicators

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

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Name and brief details of SIA Date of Whether Results Relevant Web
project Notification notification conducted by communicated Link
No. independent in public domain.
external agency (Yes / No)
(Yes / No)
Not applicable
Provide information on the project(s) for which ongoing Rehabilitation and Resettlement (R&R) is being undertaken by
your entity:
S. Name of Project for which State District No. of Project % Of PAFs Amounts paid to
No. R&R is ongoing Affected covered by R&R PAFs in the
Families (PAFs) 2022-23 (In INR)
Not applicable
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2. Provide information on the project(s) for which ongoing Rehabilitation and Resettlement (R&R) is being undertaken by your entity:

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

KPIT’s Corporate Social Responsibility (“CSR”) Policy aims to create lasting community change through education, environment, and employee engagement. Emphasizing technology and innovation, KPIT focuses on uplifting communities via STEM initiatives. The Company actively manages projects to address community needs, with its CSR committee overseeing implementation and providing biannual updates to the KPIT Board. KPIT is committed to making a meaningful difference and building a brighter future for all.

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

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FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Directly sourced from MSMEs / small producers 16.21% 11.74%
Directly from within India 99.03% 100.00%
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Note: Independent reasonable assurance has been carried out by C N K & Associates LLP on the above indicator. Refer page no. 172 for Reasonable Assurance Report.

*The value for FY 2023-24 have been recomputed and restated due to certain re-classification and change in methodology of computation in order to maintain a consistent approach.

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5. Job creation in smaller towns – Disclose wages paid to persons employed (including employees or workers employed on a permanent or non-permanent / on contract basis) in the following locations, as % of total wage cost.

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Location FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Rural Not applicable Not applicable
Semi-Urban Not applicable Not applicable
Urban Not applicable Not applicable
Metropolitan 100% 100%
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*KPIT has offices in Metropolitan cities of the country.

Note: Independent reasonable assurance has been carried out by C N K & Associates LLP on the above indicator. Refer page no. 172 for Reasonable Assurance Report.

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):

Not applicable.

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

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S. No. State Aspirational district Amount spent (In ₹)
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S. No. ~~-~~	State	Aspirational district	Amount spent (In ₹)

1	Andhra Pradesh	Kadapa (Sparkle 2025)	Following are the project-wise CSR spent details during FY 2024-25 # Chhote Scientists: INR 13,000,000 # KPIT SPARKLE: INR 10,643,771 # KPIT SHODH: INR 3,120,000
2	Andhra Pradesh	Visakhapatnam (Sparkle & Shodh 2025)
3	Andhra Pradesh	Vizianagaram (Sparkle 2025)
4	Bihar	Purnia (Sparkle 2025)
5	Jharkhand	Ranchi (Sparkle & Shodh 2025)
6	Madhya Pradesh	Barwani (Sparkle 2025)
7	Madhya Pradesh	Guna (Sparkle 2025)
8	Maharashtra	Osmanabad (Sparkle 2025 & Chhote scientists)
9	Odisha	Rayagada (Sparkle & Shodh 2025)
10	Tamil Nadu	Virudhunagar (Sparkle & Shodh 2025)

3. (a) Do you have a preferential procurement policy where you give preference to purchase from suppliers comprising marginalized/vulnerable groups?

KPIT treats Micro, Small, and Medium Enterprises (“MSME”) vendors equitably, alongside non-MSME vendors, while adopting preferential payment norms for MSMEs. Most procurement comprises high-end hardware, software, tools, and materials from OEMs and local partners. Routine facilities and infrastructure management services are procured from established vendors.

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

No procurement has been carried out from marginalized/ vulnerable groups.

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

KPIT prioritizes creating shared value for local enterprises by striving to procure locally and sustainably where possible. Although the nature of IT-related procurement primarily involves sourcing from large multinational, KPIT focuses on engaging with marginalized or vulnerable suppliers for its administrative and canteen needs, fostering economic opportunities within local communities.

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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. KPIT does not have any intellectual property based on traditional knowledge.

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.

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Name of the authority Brief the Case Corrective action taken
Not applicable
6. Details of beneficiaries of CSR projects:
S. CSR project No. of persons benefited % of beneficiaries from vulnerable
No. from CSR projects and marginalized groups
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S. No.	CSR project	No. of persons benefted from CSR projects	% of benefciaries from vulnerable and marginalized groups
1.	Forest Conservation: 5,433 trees planted, 1. 14 Trees Foundation - 5,000 trees 2. Bengaluru & Chennai - 433 trees 3. WRCS	Not applicable	Not applicable
2.	Water Conservation: 95.9 lakh ltrs of water conserved, 1. Stepwells (17,495 + 9,800) 2. Water Storage Tanks (1,455) Total villagers = 28,750	28,750	100
3.	E-Waste Recycling Collected E-Waste: 46.2 tons Collected Plastic waste : 20.3 tons Donors: Pune - 8,770 Donors: Bengaluru - 250	*9,020	-
4.	Chhote Scientists	154,397	This program covers all categories of students to promote STEM education
5.	KPIT Sparkle	28,000	This program covers all categories of students to promote STEM education
6.	KPIT Shodh	468	This program covers all categories of students to promote STEM education
7.	KPIT STEM Dialogues (Viewers)	**273,459	This program covers all categories of students to promote STEM education
8.	PMDTA- Encouraging Lawn Tennis	13	0
9.	MKSSS & Surajya – Women Empowerment (80 + 180 + 71)	331	100
10.	Online Teaching At Schools	665	100
11.	Netra	11	100
12.	Nisarga Mitra	2,564	90
13.	Ecological Restoration - Kochi	100	100
14.	Ecological Society-Creation Of Video Content	60	Not applicable

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S. CSR project No. of persons benefited % of beneficiaries from vulnerable
No. from CSR projects and marginalized groups
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15.	Blood Donation Drives	2,253	Not applicable
16.	School Kit Donation Drive	1,129	100
17.	Support to self-help groups/NGOs	6 NGOs	100
18.	Awareness Programs (Workshops, Launch of BioDiversity Park, Various Awareness Talks under Sustainability)	1,604	KPIT has organized awareness sessions for employees to create awareness about environmental issues, to encourage them to opt for sustainable lifestyle at individual level
19.	Cleanup Drives (River) - 2 drives	Not applicable	KPIT has collected 25 bags of garbage during these cleanup drives (around 236kgs of garbage)

E waste recycling project is a joint initiative with another corporate, the Numbers reported here are the proportionate to the funds donated by KPIT.

**These are social media views

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

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KPIT is addressing evolving consumer demand for sustainable products by providing green technology and services in the electric vehicle (“EV”) sector. This contributes significantly to the global shift toward sustainable mobility and underscores KPIT’s commitment to environmental stewardship. By prioritizing customer feedback, KPIT enhances its offerings, strengthens market position, and boosts user satisfaction. These efforts reflect KPIT’s dedication to driving sustainable growth and meeting the dynamic needs of the mobility industry.

Essential Indicators

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

KPIT has established a robust system for managing client complaints, detailing team responsibilities and contact information for each project. Clients can email inquiries to the designated team or escalate issues to higher personnel or the project leader for quick resolution. After project completion, KPIT solicits structured feedback via Customer Satisfaction (CSAT) surveys, assessing delivery, quality, cost management, and responsiveness, while inviting improvement suggestions. The Company reinforced its commitment to product quality by expanding the Katapult framework to include additional KPIs focused on code and test quality, and broadened its coverage across more projects. This expansion led to significant benefits for customers, ensuring consistent and continuous product quality improvements. Additionally, the Company enhanced its product review process with new KPIs and is preparing to scale this initiative through automation in the upcoming financial year. The Company remained focused on the First Time Right mindset, supported by clear metrics to track progress, which is crucial for achieving its Zero-Defect Delivery goal.

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

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As a % to total turnover
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	As a % to total turnover
Environmental and social parameters relevant to the product	Not applicable, as KPIT is an IT Product/Service industry and does not manufacture any product
Safe and responsible usage
Recycling and/or safe disposal

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

	FY 2024-25 (Current Financial Year)	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)	FY 2023-24 (Previous Financial Year)
	Receive during the year	Pending resolution at end of year	Received during the year	Pending resolution at end of year
Data privacy	KPIT did not have any consumer complaints with respect to data privacy, advertising, cybersecurity, delivery of essential services, restrictive trade practices, or unfair trade practices in FY 2024-25.		KPIT did not have any consumer complaints with respect to data privacy, advertising, cybersecurity, delivery of essential services, restrictive trade practices, or unfair trade practices in FY 2023-24.
Advertising
Cyber-security
Delivery of essential services
Restrictive trade practices
Unfair trade practices
Other

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

	Number	Reason for Recall
Voluntary recalls	KPIT is not a manufacturing Company hence there are no recalls on account of safety issues.
Forced recalls

5. Does the entity have a framework/policy on cyber security and risks related to data privacy? (Yes/No) If available, provide a web link to the policy.

KPIT is committed to data privacy and leads in securing the technological landscape with robust security measures ensuring the confidentiality, integrity, and availability of data. The Company enhances its protections against evolving risks with comprehensive cyber insurance. Its global cybersecurity framework includes governance, policies, training, and incident management, supported by privacy impact assessments, data mapping, and third-party oversight for compliance. KPIT maintains high information security standards through certifications like ISO/IEC 27001 and TISAX, focusing on data protection and third-party connections. The Company also adheres to regulatory compliance to uphold client trust and confidence through rigorous security practices. To align the processes with evolving cybersecurity requirements, particularly ISO 21434, the Company enhanced its KQMS during the year with the support of both internal experts and external industry consultants. In parallel, the Company strengthened the existing functional safety processes to comply with the latest version of ISO 26262. The Company has also initiated its journey towards Cybersecurity Management System (CSMS) and Functional Safety Management System (FSMS) certifications.

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.

There were no incidents related to advertising, delivery of essential services, cybersecurity and customer data privacy, product recalls, or penalties/actions by regulatory authorities concerning product or service safety.

7. Provide the following information relating to data breaches:

a. Number of instances of data breaches

None

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

Not applicable

c. Impact, if any, of the data breaches

Not applicable

Note: Independent reasonable assurance has been carried out by C N K & Associates LLP on above indicator. Refer page no. 172 for Reasonable Assurance Report.

Leadership Indicators

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

KPIT Technologies acts as a global partner in the automotive and mobility ecosystem, playing a crucial role in advancing software-defined vehicles. As a leading independent software development and integration partner, KPIT is devoted to driving mobility toward a clean, smart, and safe future. The Company builds long-term relationships with its clients, offering services, tools, platforms, and accelerators tailored to specific programs. A comprehensive overview of KPIT’s solutions, services, and products is available at www.kpit.com.

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

Not applicable, as KPIT provides IT products and services. However, the Company ensures adequate communication and awareness about its products/services to customers.

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

KPIT has implemented a Business Continuity Plan (“BCP”) to ensure ongoing engagement and communication with its clients. This comprehensive framework supports multilevel communication and includes a technology engagement plan with detailed steps for various program aspects, helping clients develop their own BCPs and address business challenges with technological solutions. Clients have praised KPIT’s swift responsiveness, quality control, data protection, and support in maintaining continuity. For strategic clients, KPIT conducts periodic reviews involving senior management to evaluate the engagement and its future, providing valuable opportunities to understand clients’ roadmaps and share updates on KPIT’s solutions and services.

4. Does the entity display product information on the product over and above what is mandated as per local laws? (Yes/No/Not Applicable) If yes, provide details in brief. Did your entity carry out any survey with regards to consumer satisfaction relating to the major products/services of the entity, significant locations of operation of the entity, or the entity as a whole? (Yes/No)

Not applicable as KPIT is a service industry and does not manufacture any product. However, the Company ensures adequate communication with respect to the IT services offered to the customers as per the regulatory guidelines.

KPIT is dedicated to the relentless pursuit of client satisfaction. Through dynamic Customer Satisfaction (CSAT) Surveys conducted quarterly or as per agreed frequencies via the Company’s user-friendly web portal, the Company delves deep into crucial parameters such as delivery, quality, cost, project management, responsiveness, and the Net Promoter Scores (NPS). KPIT elevates the experience further by capturing invaluable qualitative insights through oneon-one meetings between the Company’s executives and the esteemed clients.

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INDEPENDENT REASONABLE ASSURANCE REPORT ON BUSINESS RESPONSIBILITY SUSTAINABILITY REPORT CORE KPIs OF KPIT TECHNOLOGIES LIMITED

The Board of Directors KPIT Technologies Limited

Pune, Maharashtra, India.

We have undertaken to perform a Reasonable Assurance for Business Responsibility Sustainability Report [hereinafter “BRSR”] ‘Core Key Performance Indicators (KPIs)’ for KPIT Technologies Limited vide Engagement Letter dated 19[th] February 2025 in respect of the agreed BRSR in accordance with the criteria stated below. This is included in BRSR of the Company for the financial year ended 31[st] March 2025.

CRITERIA

The criteria used by the Company to prepare the Identified Sustainability Information is as per the guidelines issued by Securities and Exchange Board of India (SEBI) in accordance with the circulars:

SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated 11[th] July 2023
SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122 dated 12[th] July 2023

and clarifications issued for the same.

This engagement was conducted by a multidisciplinary team including assurance practitioners, social, governance and environmental experts.

IDENTIFIED SUSTAINABILITY INFORMATION

The identified Sustainability Information for the financial year ended 31[st] March 2025 is summarized below as per Appendix 1;

The areas for which Reasonable assurance is undertaken are also given in Appendix 1 to the report and

Our Reasonable Assurance engagement was with respect to the year ended 31[st ] March 2025 information only unless otherwise stated and we have not performed any procedures with respect to earlier periods or any other elements included in the BRSR and, therefore, do not express any conclusion thereon.

MANAGEMENT’S RESPONSIBILITY

The Company’s management is responsible for selecting or establishing suitable criteria for preparing the Sustainability Information, considering applicable laws and regulations, if any, related to reporting on Sustainability Information, Identification of key aspects, engagement with stakeholders, content, preparation and presentation of the Identified Sustainability Information in accordance with the Criteria. This responsibility includes design, implementation and maintenance of internal control relevant to the preparation of

BRSR and the measurement of Identified Sustainability Information, which is free from material misstatement, whether due to fraud or error.

INHERENT LIMITATIONS

The absence of a significant body of established practice on which to draw to evaluate and measure non-financial information allows for different, but acceptable, measures and measurement techniques and can affect comparability between entities.

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OUR INDEPENDENCE AND QUALITY CONTROL

We have maintained our independence and confirm that we have met the requirements of Code of Ethics issued by Institute of Chartered Accountants of India (ICAI) and have the required competencies and experience to conduct this assurance engagement and

The firm applies Standard on Quality Control (SQC) 1, “Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements” issued by the ICAI and accordingly maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards, and applicable legal and regulatory requirements.

OUR RESPONSIBILITY

Our responsibility is to express a Reasonable assurance conclusion, as applicable and given in the Appendix 1 to this report on the Identified Sustainability Information based on the procedures we have performed and evidence we have obtained;

We conducted our engagement in accordance with the Standard on Sustainability Assurance Engagements (SSAE) 3000, “Assurance Engagements on Sustainability Information”, issued by the ICAI. This standard requires that we plan and perform our engagement to obtain reasonable assurance about whether the Identified Sustainability Information are prepared, in all material respects, in accordance with the Reporting Criteria. A reasonable assurance engagement involves assessing the risks of material misstatement of the Identified Sustainability Information whether due to fraud or error, responding to the assessed risks as necessary in the circumstances;

The procedures we performed were based on our professional judgment and included inquiries, observation of processes performed, inspection of documents, evaluating the appropriateness of quantification methods and reporting policies, analytical procedures and agreeing or reconciling with underlying records.

BASIS OF OPINION:

Given the circumstances of the engagement, in performing the procedures listed above, we:

Obtained an understanding of the identified sustainability indicators and related disclosures;
Obtained an understanding of the assessment criteria and their suitability for the evaluation and / or measurements of the identified sustainability indicators;
Made enquiries of Company’s Management, including those responsible for Sustainability, Environment, Social, Governance (ESG), and those with responsibility for managing the Company’s BRSR;
Obtained an understanding and performed an evaluation of the design of the key systems, processes and controls for managing, recording and reporting on the Identified Sustainability Indicators including at the sites and corporate office visited;
Based on that understanding, the risks that the selected information may be materially misstated and determining the nature, timing and extent of further procedures;
Checked the consolidation for various sites and corporate offices under the reporting boundary (as mentioned in the BRSR) for ensuring the completeness of data being reported;
Based on above understanding and the risks that the identified sustainability indicators may be materially misstated, determined the nature, timing and extent of further procedures;
Performed substantive testing on a sample basis of the Identified Sustainability Indicators at corporate head office, and 7 other sites located at Pune, Bengaluru and Kochi (Chennai was excluded since it works through a co-working space and all the data pertaining to electricity, water, waste is covered by the landlord) to verify that data had been appropriately measured with underlying documents recorded, collated and reported;
Assessed records and performed testing including recalculation of sample data;
Reviewed records and performed testing including recalculation of sample data;
Assessed the level of adherence to the ‘Guidance note for BRSR format’ issued by Securities and Exchange Board of India (SEBI) followed by the Company in preparing the BRSR Core KPIs;

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Assessed the BRSR Core KPIs for detecting, on a test basis, any major anomalies between the information reported in the BRSR on performance with respect to agreed indicators and relevant source data/information and
Obtained representations from Company’s Management.

EXCLUSIONS:

Our assurance scope excludes the following and therefore we do not express a conclusion on the same:

To provide a Limited assurance conclusion
Operations of the Company other than those mentioned in the “Scope of Assurance” as per the above referred Engagement Letter dated 17[th] February, 2025;
Aspects of the BRSR and the data/information (qualitative or quantitative) other than the Identified Sustainability Information;
Data and information outside the defined reporting period i.e., Financial Year 2024–25 and
The statements that describe expression of opinion, belief, aspiration, expectation, aim, or future intentions provided by the Company.

OPINION ON THE REASONABLE ASSURANCE

Based on the procedures we have performed and the evidence we have obtained, the Identified Sustainability Information for the financial year ended 31[st] March 2025 (as stated under “Identified Sustainability Information”) are prepared in all material respects, in accordance with the criteria.

RESTRICTION ON USE

Our Reasonable Assurance Report and conclusion have been prepared and addressed to the Board of Directors of KPIT Technologies Limited at the request of the company solely, to assist company in reporting on Company’s core KPIs sustainability performance and activities. Accordingly, we accept no liability to anyone other than the company. Our Deliverables should not be used for any other purpose or by any person other than the addresses of our Deliverables. The firm neither accepts nor assumes any duty of care or liability for any other purpose or to any other party to whom our Deliverables are shown or into whose hands it may come without our prior consent in writing.

FOR C N K & ASSOCIATES LLP

Chartered Accountants

Firm Registration Number: 101961 W/W – 100036

Himanshu Kishnadwala

Partner Membership Number: 037391

Date: 28[th] April 2025 Place: Mumbai UDIN: 25037391BMLFTS7469

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AI assistant

KPIT Technologies Ltd — Environmental & Social Information 2025

59234_rns_2025-07-10_d4018165-1cda-44eb-bbcc-8a6f762e07af.pdf

BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT (BRSR) 2024-25

TABLE OF CONTENT

Business Responsibility & Sustainability Report (Contd.)

SECTION A: GENERAL DISCLOSURES

I. Details of the Listed Entity

Business Responsibility & Sustainability Report (Contd.)

II. Products/Services

III. Operations

19. 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?

Business Responsibility & Sustainability Report (Contd.)

IV. Employees

20. Details as at the end of Financial Year:

a. Employees and workers (including differently abled):

b. Differently abled employees and workers:

21. Participation/inclusion/representation of women

Business Responsibility & Sustainability Report (Contd.)

V. Holding, subsidiary and associate companies (including joint ventures)

Business Responsibility & Sustainability Report (Contd.)

Business Responsibility & Sustainability Report (Contd.)

Business Responsibility & Sustainability Report (Contd.)

Business Responsibility & Sustainability Report (Contd.)

Business Responsibility & Sustainability Report (Contd.)

Business Responsibility & Sustainability Report (Contd.)

Business Responsibility & Sustainability Report (Contd.)

Business Responsibility & Sustainability Report (Contd.)

Business Responsibility & Sustainability Report (Contd.)

Business Responsibility & Sustainability Report (Contd.)

Business Responsibility & Sustainability Report (Contd.)

SECTION B: MANAGEMENT AND PROCESS DISCLOSURES

Governance, leadership, and oversight

Business Responsibility & Sustainability Report (Contd.)

10. Details of review of NGRBCs by the Company:

Business Responsibility & Sustainability Report (Contd.)

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

Business Responsibility & Sustainability Report (Contd.)

Business Responsibility & Sustainability Report (Contd.)

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:

8. Number of days of accounts payable (Accounts payable *365)/Cost of goods/services procured) In the following format.

Business Responsibility & Sustainability Report (Contd.)

9. Open-ness of Business

LEADERSHIP INDICATORS

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

Business Responsibility & Sustainability Report (Contd.)

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

Essential Indicators

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

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

Business Responsibility & Sustainability Report (Contd.)

LEADERSHIP INDICATORS

Business Responsibility & Sustainability Report (Contd.)

Business Responsibility & Sustainability Report (Contd.)

Essential Indicators

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

Business Responsibility & Sustainability Report (Contd.)

2. Details of retirement benefits, for Current FY and Previous Financial Year.

3. Accessibility of workplaces

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.

Business Responsibility & Sustainability Report (Contd.)

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

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.

Business Responsibility & Sustainability Report (Contd.)

8. Details of training given to employees and workers:

Business Responsibility & Sustainability Report (Contd.)

10. Health and safety management system:

Business Responsibility & Sustainability Report (Contd.)

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.

Business Responsibility & Sustainability Report (Contd.)

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.

Business Responsibility & Sustainability Report (Contd.)

KPIT Technologies Ltd Environmental & Social Information 2025

**8. Number of days of accounts payable (Accounts payable *365)/Cost of goods/services procured) In the following format.**