Paramount Communications Ltd. — Environmental & Social Information 2025

Sep 5, 2025

NITIN GUPTA

Digitally signed by NITIN GUPTA Date: 2025.09.05 16:51:47 +05'30'

Business Responsibility and Sustainability Report

SECTION A

GENERAL DISCLOSURES

I. Details of the listed entity

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Sl. Required Information
No
1 Corporate Identity Number (CIN) of the Listed Entity L74899DL1994PLC061295
2 Name of the Listed Entity Paramount Communications Limited
3 Year of incorporation 1994
4 Registered office address KH-433, Maulsari Avenue, Westend Greens,
Rangpuri, Mahipalpur, New Delhi, India, 110037
5 Corporate address KH-433, Maulsari Avenue, Westend Greens,
Rangpuri, Mahipalpur, New Delhi, India, 110037
6 E-mail cs@paramountcables.com
7 Telephone 011-45618800
8 Website https://paramountcables.com/
9 Financial year for which reporting is being done FY- 2024-25
10 Name of the Stock Exchange(s) where shares are listed National Stock Exchange of India Limited (NSE) and
BSE Limited (BSE)
11 Paid-up Capital 61,00,65,856
12 Name and contact details (telephone, email address) of the person who Nitin Gupta
may be contacted in case of any queries on the BRSR report Telephone No.: 011-45618800
Email:cs@paramountcables.com
13 Reporting boundary - Are the disclosures under this report made on a The disclosures made in this report are on a
standalone basis (i.e. only for the entity) or on a consolidated basis (i.e. standalone basis.
for the entity and all the entities which form a part of its consolidated
financial statements, taken together).
14 Name of Assurance Provider NA
15 Type of Assurance obtained NA
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II. Products / Services

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

Sl.	Description of Main Activity	Description of Business Activity	% of Turnover
No			of the entity
1	Wires and Cables	Manufacturingof Cables and Wires	99.57%
2	Turnkey projects/ engineering, procurement and	Design, engineering, supply, erection and	0.43%
	construction(EPC)*project segment	commissioningofprojects.

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

Sl.	Product / Service	NIC Code	% of total Turnover
No			contributed
1	Wires and Cables	27320	99.57%
2	Turnkey projects/ engineering, procurement and construction (EPC)*	42202	0.43%
	project segment

III. Operations

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

Location	Number ofplants	Number of ofices	Total
National	2	1	3
International	-	-	-

19. Market Served by the entity:

• a Number of locations

ket Served by the entity: Number of locations
Location	Number
National(No. of States)	PAN India
International(No. of Countries)	25+ Countries

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

During FY 2024-25, exports constituted approximately 31% of the Company’s total revenue. In alignment with our strategic vision to emerge as a global leader in the Wires and Cables segment, we remain committed to delivering superior quality products, ensuring service excellence, and systematically expanding our footprint across international markets. The Company currently exports to a diverse range of geographies, with key markets including the United States, Myanmar, the United Kingdom, and Nepal. Going forward, we aim to augment the share of export revenue by deepening penetration in existing markets and exploring untapped global opportunities.

C. A brief on type of customers

Paramount Communications Limited stands as a prominent manufacturer in the wires and cables industry, catering to a broad spectrum of sectors including power, infrastructure, real estate, oil and gas, defence, metals, information technology, manufacturing, renewable energy, cement, fertilisers, data centres, and consumer durables. Our products are supplied directly to government bodies, public sector enterprises, and private organisations across both domestic and international markets through B2B channels, as well as via an extensive network of authorised dealers and distributors. In addition, our Turnkey Project division undertakes Engineering, Procurement and Construction (EPC) contracts in the power transmission and distribution segment, reinforcing our integrated capabilities in delivering end-to-end power infrastructure solutions.

IV. Employees

20. Details as at the end of Financial Year:

a. Employees and workers (including differently abled):

es ils as at the end of Financial Year: Employees and workers (including diferently abled):
Sl. No Particulars Total (A)	Male Female
	No.(B) %(B/A) No.(C) %(C/A)
Employees
1 Permanent(D) 303	281 92.74% 22 7.26%
2 Other than Permanent(E) 14	14 100% 0 0%
3 Total employees(D+E) 317	295 93.06% 22 6.94%

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Business Responsibility and Sustainability Report

Sl. No Particulars Total (A)	Male Female
	No.(B) %(B/A) No.(C) %(C/A)
Workers
4 Permanent(F) 52	52 100% 0 -
5 Other than Permanent(G) 1247	1247 100% 0 -
6 Total workers(F+G) 1299	1299 100% 0 -

b.	Diferently abled Employees and workers:
	Sl. No Particulars Total (A)	Male Female
		No.(B) %(B/A) No.(C) %(C/A)
	Diferently Abled Employees
	1 Permanent(D) 0	0 - 0 -
	2 Other than Permanent(E) 0	0 - 0 -
	3 Total diferently abled employees(D+E) 0	0 - 0 -
	Diferently Abled Workers
	4 Permanent(F) 0	0 - 0 -
	5 Other than Permanent(G) 0	0 - 0 -
	6 Total diferently abled workers(F+G) 0	0 - 0 -

21. Participation/Inclusion/Representation of women:

Participation/Inclusion/Representation of women:
Particulars Total (A)	No. andpercentage of Females
	No.(B) %(B / A)
Board of Directors 7	2 28.57%
KeyManagement Personnel 2	0 -

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 2022 - 23 (Turnover rate in the year prior to theprevious FY)
	Male	Female	Total	Male Female Total Male Female Total
Permanent Employees	19%	16%	19%	13% 17% 13% 17% 20% 17%
Permanent Workers	4%	0	4%	7% 0 7% 2% 0 2%

V. Holding, Subsidiary and Associate Companies (including joint ventures)

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

Sl.	Name of the holding / subsidiary / associate	Indicate whether	% of shares	Does the entity indicated
No	companies / joint ventures (A)	holding/	held by listed	at column A, participate in
		Subsidiary/	entity	the Business Responsibility
		Associate/ Joint		initiatives of the listed
		Venture		entity? (Yes/No)
1	Valens Technologies Private Limited	Wholly Owned	100%	NO
		Subsidiary
2	AEI Power Cables Limited	Subsidiary	100%	NO
3	Paramount Holdings Limited	Subsidiary	100%	NO
4	06196375 Cables Limited	Subsidiary	100%	NO

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VI. CSR Details

24.

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|||
|---|---|
|(i) Whether CSR is applicable as per section 135 of Companies Act, 2013: (Yes/No)|YES|
|(ii) Turnover (in )|1,55,665.82 (In Lakhs)| |(iii) Net worth (in)|71,669.62 ( In Lakhs)|

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

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||||||||||
|---|---|---|---|---|---|---|---|---|
|Stakeholder|Grievance Redressal|FY 2024 – 25|FY 2023 – 24|
|group from|Mechanism in Place|
|Number of|Number of|Remarks|Number of|Number of|Remarks|
|whom complaint|(Yes/No) (If Yes, then|
|complaints|complaints|complaints|complaints|
|is received|provide web-link for|
|filed during|pending|filed during|pending|
|grievance redress policy)|
|the year|resolution|the year|resolution|
|at close|at close|
|of the year|of the year|
|The list of the|
|stakeholders|
|Communities|YES|-|-|-|-|-|-|
|pcl@paramountcables.|
|com|
|Investors|YES|Investors@|-|-|-|-|-|-|
|(other than|paramountcables.com|
|shareholders)|
|Shareholders*|YES|Investors@|1|0|Queries/|1|0|Queries/|
|paramountcables.com|Request received|Request received|
|from Investors/|from Investors/|
|Shareholders|Shareholders|
|were|were|
|substantially|substantially|
|replied/ resolved|replied/ resolved|
|Employees and|YES|grievances@|0|0|NA|0|0|NA|
|workers|paramountcables.com|
|Customers|YES|Customercare@|13|0|Concern/|14|0|Concern/|
|paramountcables.com|Complaints|Complaints|
|received were|received were|
|replied/ resolved|replied/ resolved|
|Value Chain|YES|salespartners@|0|0|NA|0|0|NA|
|Partners|paramountcables.com|
|Other (please|NA|NA|NA|NA|NA|NA|NA|
|specify)|

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Business Responsibility and Sustainability Report

26. Overview of the entity's material responsible business conduct issues

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

Sl.	Material issue	Indicate	Rationale for identifying the	In case of risk, approach to	In case of risk, approach to	In case of risk, approach to	In case of risk, approach to	In case of risk, approach to	Financial implications of
No	identifed	whether risk	risk /opportunity	adapt or					the risk or opportunity
		Or		mitigate					(Indicate positive or negative
		opportunity							implications)
		(R/O)
1	Energy Management	Risk and Opportunity	Paramount Cables views energy management as a key opportunity to improve operational eficiency	To mitigate energy management risks, investing in energy-eficient technologies, implement					Positive: Efective energy management through energy- eficient technologies and
			and reduce environmental	energy-saving		initiatives,		and	renewable energy adoption
			impact. By optimizing energy use, adopting clean technologies, and investing in energy-eficient	shif towards renewable energy sources will be crucial.					can lead to long-term cost savings, improved proftability, and potential tax incentives. It
			systems, the company can						also enhances the company’s
			lower costs and contribute to						sustainability profle, attracting
			sustainability goals.						eco-conscious investors and
			However, inadequate energy						customers.
			management poses a risk, as rising						Negative:Failure to manage
			energy costs and reliance on non-						energy eficiently may result in
			renewable sources can lead to						increased operational costs due
			increased operational expenses,						to rising energy prices and may
			and a higher carbon footprint,						cause damage to the company's
			afecting both proftability and						reputation.
			reputation.
2	Product	Opportunity	Minimizing environmental impact	NA					Positive: Proactive product
	Stewardship		across the product lifecycle:						stewardship enables Paramount
			Adopting product stewardship						Cables to improve process
			helps to reduce the environmental						eficiency and integrate
			footprint of its products from raw						sustainability, leading to
			material sourcing to end-of-life,						cost savings and reduced
			supporting sustainability goals						environmental impact. This
			and ensuring compliance with						strategic approach enhances
			global standards like RoHS.						brand value and helps maintain
			Enhancing market value						a competitive edge in the market.
			through sustainable innovation:
			Integrating eco-friendly design
			and energy-eficient features
			into products builds customer
			trust, meets growing demand for
			green solutions, and strengthens
			Paramount’s position in a
			competitive market.
3	Climate	Risk and	The cable industry faces	Invest in		energy-eficient			Positive: Adopting renewable
	Change	Opportunity	several climate-related risks,	technologies		and		adopt	energy and eco-friendly products
			including physical risks from	renewable	energy		sources		can result in long-term cost
			extreme weather events that	in operations		to	integrate		savings and increased sales,
			can disrupt supply chains and	sustainability.					improving overall proftability and
			operations. Transition risks arise	Additionally, proactively engage					market competitiveness
			from tightening environmental	in policy discussions			and	work	Negative: The initial capital
			regulations, leading to higher	with industry	groups		to	shape	investment in renewable energy
			compliance and operational	favourable regulatory outcomes.					infrastructure and eco-friendly
			costs.						technologies can strain cash
			Integrating renewable energy sources like solar or wind into						fow and reduce short-term proftability
			operations can reduce costs
			and emissions, driving both
			sustainabilityandproftability.

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Sl.	Material issue	Indicate	Rationale for identifying the	In case of risk, approach to	Financial implications of
No	identifed	whether risk	risk /opportunity	adapt or	the risk or opportunity
		Or		mitigate	(Indicate positive or negative
		opportunity			implications)
		(R/O)
4	Material	Opportunity	Strategic sourcing presents an	NA	Positive:Strategic sourcing of
	Sourcing &		opportunity to reduce greenhouse		low-carbon and sustainable
	Eficiency		gas emissions by selecting low-		suppliers can lower energy and
			carbon suppliers and promoting		compliance costs while improving
			sustainable practices across the		operational eficiency. It also
			value chain. This approach not		opens new market opportunities,
			only supports environmental		enhances brand reputation,
			goals but also strengthens		and boosts customer loyalty,
			brand reputation and meets		contributing to long-term
			growing demand for responsible,		fnancial growth.
			sustainableproducts.
5	Product Quality &	Risk	In the cable industry, poor product quality and safety pose signifcant	Strict Quality Assurance Protocols: Implement	Negative:Failure to maintain product quality and safety
	Safety		risks, including electrical failures, fres, and injuries, which may even involve fatalities. Non-compliance	rigorous quality control systems and continuous product testing to ensure	can lead to costly product recalls, legal liabilities, and fnes for non-compliance
			with regulatory standards can result in fnes, product recalls, and	compliance with safety standards, such as those set	with regulatory standards. Additionally, reputational
			reputational damage.	by IEC, preventing defective	damage can result in lost
				products from reaching the	sales, reduced customer
				market.	loyalty
				Regular Safety Audits
				and Compliance Checks:
				Conduct regular internal
				audits and engage third-
				party inspections to verify
				compliance with safety
				regulations, ensuring early identifcation of potential
				risks and the enforcement of
				corrective actions
6	Health & Safety	Risk	Workforce Health and Safety is	To mitigate workforce health	Negative:Overlooking employee
			a signifcant risk for Paramount	and safety risks, Paramount	and worker safety can result in
			Cables due to the labour-intensive	Cables can implement regular	fatalities, workforce depletion,
			nature of its manufacturing	safety training, ensure proper	and considerable reputational
			processes. The potential for	maintenance of machinery, and	harm. It can also impact the
			machinery malfunctions and	enforce strict safety protocols.	availability of skilled labour,
			human error increases the	Engaging employees in safety	ultimately disrupting the
			likelihood of accidents and	practices and conducting routine	company’s operational eficiency
			injuries. Additionally, the	audits will further strengthen	and productivity.
			presence of temporary or contract	a culture of safety and reduce
			workers, who may lack adequate	potential hazards.
			training, further heightens this
			vulnerability. Poor management
			of these risks can lead to
			serious human and fnancial
			consequences.

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Business Responsibility and Sustainability Report

Sl.	Material issue	Indicate	Rationale for identifying the	In case of risk, approach to	In case of risk, approach to	In case of risk, approach to	In case of risk, approach to		Financial implications of
No	identifed	whether risk	risk /opportunity	adapt or					the risk or opportunity
		Or		mitigate					(Indicate positive or negative
		opportunity							implications)
		(R/O)
7	Diversity &	Opportunity	Company recognises diversity	NA					Positive:The positive fnancial
	Inclusion		and inclusion as a strategic						implications of diversity and
			opportunity to foster innovation,						inclusion include improved
			collaboration, and a sense of						employee retention, higher
			belonging within its workforce. By						productivity, and enhanced
			promoting equal opportunities in						innovation, all of which contribute
			recruitment, training, and career						to better business performance.
			advancement, the company
			can build a more dynamic and
			resilient organisation while
			enhancing employee satisfaction
			and performance.
8	Human Capital	Risk and	Investing in human capital	Establish ongoing	training			and	Positive:Retaining key talent
	Development	Opportunity	presents a valuable opportunity	career development		initiatives			boosts long-term productivity
			to enhance workforce capabilities,	to enhance employee skills				and	and supports sustained business
			drive innovation, and maintain	support long-term	growth within				growth.
			a competitive edge. Continuous	the company.					Negative: High employee
			training, upskilling, and employee engagement can improve productivity and help attract and retain top talent.	Foster a positive work environment by encouraging work-life balance and actively seeking employee feedback to					turnover results in increased recruitment expenses and potential disruptions to operations.
			Failure to retain skilled employees	improve grievance		redressal
			or invest in their development	mechanisms.
			could lead to high turnover,
			increased recruitment costs,
			and lower workforce morale,
			ultimately afecting operational
			eficiency and business continuity.
9	Business Ethics	Risk	Any governance breaches or	• Provide training		and raise			Negative: Non-compliance
			failures in compliance can lead	awareness on	industry			best	or governance failures can
			to severe legal consequences,	practices.					result in regulatory fnes and
			reputational damage, and a	• Establish clear			policies		penalties, along with signifcant
			decline in stakeholder trust, ultimately afecting company performance.	and guidelines to ensure compliance. • Conduct regular audits to monitor operations and identify risks.					reputational harm. This leads to a loss of customer and investor confdence, ultimately harming the company's fnancial stability and growth.
				• Engage actively				with
				stakeholders	to	maintain
				transparency and trust.

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Sl.	Material issue	Indicate	Rationale for identifying the	In case of risk, approach to	Financial implications of
No	identifed	whether risk	risk /opportunity	adapt or	the risk or opportunity
		Or		mitigate	(Indicate positive or negative
		opportunity			implications)
		(R/O)
10	Supply Chain	Risk and	Adopting sustainable supply chain	Conduct ESG-focused due	Positive: A well-managed
	Sustainability	Opportunity	practices ofers an opportunity to enhance long-term resilience,	diligence during the onboarding of suppliers and logistics	supply chain enhances resource eficiency, minimizes
			meet stakeholder expectations,	partners to ensure alignment	environmental impact, and
			and ensure the ethical sourcing of	with sustainability standards.	strengthens the company’s long-
			raw materials. This can strengthen supplier relationships, improve brand reputation, and support future business growth. Reliance on both local and international suppliers exposes Paramount to risks such as supply	Regularly engage and evaluate value chain partners to build awareness and promote adherence to industry best practices in environmental and social responsibility.	term sustainability goals. Negative:Poor supply chain management can cause procurement delays, escalate costs, and damage the company’s reputation due to ineficiencies or ESG non-compliance.
			disruptions, ESG compliance
			failures, and resource scarcity.
			Neglecting sustainability in
			the supply chain can lead to
			operational delays, reputational
			damage, and regulatory penalties.
11	Cybersecurity	Risk	Cybersecurity and data privacy	• Implement robust	Negative:A cybersecurity breach
	& Data Privacy		pose signifcant risks for the cable industry due to its extensive	cybersecurity infrastructure including frewalls, encryption,	can result in heavy fnancial losses due to legal penalties,
			interactions with vendors,	and intrusion detection	data recovery costs, and
			suppliers, and customers,	systems.	regulatory fnes. It can also lead to
			which involve the exchange of sensitive and confdential data. A cyberattack or data breach can expose critical business information, disrupt operations, and lead to regulatory scrutiny, damaging trust with external	• Conduct regular employee training on cyber hygiene and data protection protocols. • Perform periodic vulnerability assessments and audits to identify and fx security gaps.	reputational damage, loss of client trust, and business disruptions, ultimately afecting revenue and market competitiveness.
			stakeholders.
12	Transparency	Opportunity	Transparency ofers a strategic	NA	Positive:Maintaining operational
			advantage to wires and cables		transparency strengthens
			manufacturers by fostering		stakeholder relationships,
			stakeholder trust, enhancing		supports adherence to
			brand reputation, and ensuring		regulations, and enhances brand
			regulatory compliance. It enables		reputation. It enables wires and
			clearer communication across		cables manufacturers to build
			supply chains, supports ethical		lasting trust, diferentiate in
			practices, and strengthens		competitive markets, and pursue
			customer confdence, thereby		sustainable business growth.
			contributing to long-term
			business sustainability

8 > Paramount Communications Limited | Annual Report 2024-25

Business Responsibility and Sustainability Report

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.

DisclosureQuestions	P1 P2 P3	P4	P5	P6	P7	P8	P9
Policy and managementprocesses
1. a. Whether your entity’s policy/policies cover each	Yes Yes Yes	Yes	Yes Yes		Yes	Yes	Yes
principle and its core elements of the NGRBCs.(Yes/No)
b. Has the policy been approved by the Board? (Yes/No)	Yes, the policies have	been	authorized by		the Board of		Directors
	and signed bythe Chairman.
c. Web Link of the Policies,if available	https://paramountcables.com/policy/
2 Whether the entity has translated the policy into procedures.	Yes Yes Yes	Yes	Yes Yes		Yes	Yes	Yes
(Yes/No)
3 Do the enlisted policies extend to your value chain partners?	Yes
(Yes/No)
4 Name of the national and international codes/certifcations/	Quality ISO standards:
labels/ standards (e.g. Forest Stewardship Council, Fairtrade, Rainforest Alliance, Trustee) standards (e.g. SA 8000, OHSAS, ISO, BIS) adopted by your entity and mapped to each	• ISO 9001:2015, • ISO 14001:2015
principle.	• ISO 45001:2018

BIS Licenses:

• IS: 694, IS:1554 Part 1, IS: 7098 Part 1, IS:7098 Part 2, IS: 7098 Part 3 up to 66 KV, IS: 14255, IS 398 Part 2

UL Certifications for:

• Thermoset Insulated Wires & Cables as per UL 44

• Photovoltaic Wire as per UL 4703

• Service -Entrance Cables as per UL 854

• Metal Clad Cable as per UL 1569

• Thermoplastic-Insulated Wires and Cables as per UL 83

• Fixture Wire as per UL 66

• Electrical Power and Control Tray Cables as per UL 1277

• 5 Specific commitments, goals and targets set by the entity with defined timelines, if any.

• 6 Performance of the entity against the specific commitments, goals and targets along-with reasons in case the same are not met.

Paramount Communications Limited has identified key ESG priority areas and set internal objectives to enable continuous monitoring and targeted action. Dedicated cross-functional teams have been established to drive initiatives aligned with sustainability goals. The Company remains committed to strengthening its environmental, social, and governance practices to deliver meaningful and longterm value for all stakeholders.

Paramount Communications Limited has demonstrated a proactive approach to sustainability by identifying key Environmental, Social, and Governance (ESG) priority areas and establishing internal objectives to support ongoing monitoring and strategic action. The formation of dedicated cross-functional teams reflects the Company’s commitment to integrating ESG considerations into its core operations.

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DisclosureQuestions	P1	P2	P3	P4	P5	P6	P7	P8	P9
Governance, leadership and oversight

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

Paramount Communications Limited is strongly committed to its ESG goals, aligning its mission with the principles of sustainable living, environmental stewardship, social well-being, and sound governance. Our products are thoughtfully designed and responsibly manufactured to meet the evolving needs of our customers while minimizing environmental impact.

We consider sustainability not only an ethical responsibility but also a fundamental pillar of long-term business success. Recognizing the growing challenges posed by shifts in ecosystems, climate change, societal expectations, and governance frameworks, we believe urgent climate action is imperative. As a responsible corporate, we actively contribute through forward-looking initiatives that reflect our commitment to nature, society, and the nation. Our vision provides a clear roadmap for embedding sustainable practices across our operations—enhancing organizational resilience, shaping a purpose-driven culture, and creating enduring value for all stakeholders.

• 8 Details of the highest authority responsible for implementation and oversight of the Business Responsibility policy (ies).

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

Mr. Sanjay Aggarwal Chairman Cum CEO of the Company

• YES -The Board of Directors have an oversight over sustainability in the business operations. The Risk Management Committee is responsible for decision making on sustainability-related aspects

• Details of Review of NGRBCs by the Company:

11. 12.	Subject of Review	Indicate whether review was undertaken by Director / Committee of the Board/ Any other Committee Frequency (Annually/ Half yearly/ Quarterly/ Any other – please specify)	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 upaction	Yes	Annually
	Compliance with statutory requirements of relevance to the principles, and, rectifcation of any non-compliances	Yes	Annually
	Has the entity carried out independent assessment/ evaluation of the working of its policies by an external agency? (Yes/No). If yes, provide name of the agency		P1 P2 P3 P4 P5 P6 P7 P8 P9
			No
	If answer to question (1) above is “No” i.e. not all Principles are covered by a policy, reasons to be stated:
	Questions P1 P2 P3 P4 P5 P6 P7 P8 P9
	a. The entity does not consider the Principles material to its business(Yes/No) Not Applicable b. The entity is not at a stage where it is in a position to formulate and implement thepolicies on specifedprinciples(Yes/No) c. The entity does not have the fnancial or/human and technical resources available for the task(Yes/No) d. It isplanned to be done in the next fnancialyear(Yes/No) e. Anyother reason(please specify)

10 > Paramount Communications Limited | Annual Report 2024-25

Business Responsibility and Sustainability Report

SECTION C

PRINCIPLE WISE PERFORMANCE DISCLOSURE

This section is aimed 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.

Essential Indicators

1.	Percentage coverage by training and awareness programmes on any of the Principles during the fnancial year:
	Segment Total number of training and awareness programmes held Topics / principles covered under the training and its impact % age of persons in respective category covered by the awareness programmes
	Board of Directors 1 Familiarization Programme on various topics like statutory and regulatorychanges 100%
	Key Managerial Personnel(KMP) 3 POSH, Statutory and regulatory changes , Enterprises Risk Management,Anti Briberyand Corruption 100%
	Employees other than BoD & KMP 5 POSH, Health & Safety at the Workplace, Anti-Bribery and Corruption, Work Ethics, Human Right , Fire safety and emergency procedures, Domain, CRM Sofware, Updates In SAP and Process improvement trainings 52.49%
	Workers 4 POSH,Health & Safety,Work Ethics, QualitySystem & First Aid 37.70%

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

	Monetary
NGRBC	Name of the	Amount	Brief of	Has an appeal
Principle	regulatory/	(In`)	the Case	been preferred?
	enforcement			(Yes/No)
	agencies/ judicial
	institutions
Penalty/Fine		NA
Penalty/Fine		NA
Settlement		NA
Compounding		NA

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

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

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

1. 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.

Paramount Communications Limited has instituted a comprehensive Anti-Bribery and Anti-Corruption (ABAC) Policy to uphold the highest standards of ethical conduct and business integrity. The policy outlines clear guidelines for appropriate business behaviour, aiming to foster a transparent, fair, and respectful work environment. It is applicable to all permanent employees, senior management, and workers of the Company, and provides a structured framework for decision-making and conduct in business operations. The full policy is publicly accessible at: https://paramountcables.com/policy/

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

	FY 2024-25 (Current Financial Year)	FY 2023- 24 (Previous Financial Year)
Directors	NIL	NIL
KMPs	NIL	NIL
Employees	NIL	NIL
Workers	NIL	NIL

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

	FY 2024-25 (Current Financial Year)	FY 2024-25 (Current Financial Year)	FY 2023- 24 (Previous Financial Year)
	Number	Remarks	Number Remarks
Number of complaints received in relation to issues of Confict of Interest of the Directors	NIL	No complaints were received in relation to issues of confict of interest involving the Directors during the reporting period	NIL NIL
Number of complaints received in relation to issues of Confict of Interest of the KMPs	NIL		NIL NIL

1. 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.

During the reporting period, there were no identified instances of conflicts of interest or corruption that warranted intervention by regulatory bodies, law enforcement authorities, or the judiciary.

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1. Number of days of accounts payables ((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 accountspayable	38	33

1. Open-ness of business

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

Parameter	Metrics	FY 2024-25 (Current Financial Year)	FY 2023- 24 (Previous Financial Year)
Concentration of Purchases	a. Purchases from trading houses as % of total purchases	2.34%	2.95%
	b. Number of trading houses where purchases are made from	207	297
	c. Purchases from top 10 trading houses as % of totalpurchases from tradinghouses	75.25%	81%
Concentration of Sales	a. Sales to dealers/distributors as % of total sales	36.76%	35%
	b. Number of dealers / distributors to whom sales are made	285	275
	c. Sales to top 10 dealers/distributors as % of total sales to dealers/distributors	79.60%	81.9%
Shares of RPTs in	a. Purchases (Purchases with related parties/ total purchases)	0.11%	0.07%
	b. Sales(Sales to relatedparties/total sales)	0.03%	0.58%
	c. Loans & advances (Loans & advances given to relatedparties/total loans and advances)	16.06%	39.22%
	d. Investments (Investments in related parties / total investments made)	100%	3.43%

Leadership Indicators

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

Total number of	Topics / principles covered under the training	% age of value chain partners
awareness programmes		covered (by value of business
held		done with such partners) under
		the awarenessprogrammes
Multiple awareness	Under Principle 4, the Company has implemented structured	100%
sessions/meetings were	awareness programs aimed at disseminating product information,
organised during the year.	promoting reward schemes, and gathering stakeholder feedback.
	These initiatives specifcally target retailers and channel partners,
	fostering active engagement and enhancing their understanding
	ofproduct oferings and associated incentives

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

YES

Paramount Communications Limited has implemented a Code of Conduct to address conflicts of interest and uphold ethical business practices. This Code is applicable to the entire Board of Directors and Senior Management and mandates strict adherence to its principles. It is designed to ensure transparency, integrity, and the highest ethical standards in the Company’s operations.

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The Code provides clear guidance on managing situations where personal interests may conflict with those of the Company. Board members and senior executives are required to avoid such conflicts and promptly disclose any potential or actual conflicts as they arise. This framework reinforces trust, accountability, and the Company’s commitment to good governance.

The Code of Conduct is publicly available at: https://paramountcables.com/wp-content/uploads/2021/11/Code-of-conduct.pdf

PRINCIPLE 2

Businesses should provide goods and services in a manner that is sustainable and safe

Essential Indicators

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

	Current Financial Year Previous Financial Year Details of improvements in
	environmental and social impacts
R & D	The company currently does not operate a dedicated Research and Development (R&D) department. Nonetheless, it
Capex	has embarked on a sustainability-focused transformation across its operations and product portfolio. As part of its
	environmental responsibility, the company has initiated Life Cycle Assessments for its cable products to evaluate and
	mitigate environmental impacts. Its broader sustainability objectives include reducing its carbon footprint, conserving
	water resources, protecting biodiversity and ecosystem services, and enhancing community well-being. To support
	these goals, the company has made capital investments in advanced machinery, testing equipment, and energy-
	eficientgenerators aimed at improvingoperational eficiencyand minimizingenergyconsumption.

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

   • Yes, the company has procedures in place to ensure that third-party partners for materials and services meet our standards. For example, we select suppliers that are responsible, ethical, and reliable partners.

2. b. If yes, what percentage of inputs were sourced sustainably? All the metals, steels, and plastics are purchased on a sustainable basis directly from the renowned and valued manufacturers.

3. Describe the processes in place to safely reclaim your products for reusing, recycling and disposing at the end of life, for

4. a. Plastics (including packaging)

   • The Company has established a robust waste disposal system to ensure proper handling and disposal of plastic waste and other materials in compliance with environmental regulations. Disposal is carried out through contractors duly approved by CPCB and SPCB, maintaining strict adherence to prescribed standards.

5. b. E-waste

We have disposed the E Waste through authorised RPCB e-waste Handling service provider.

• c. Hazardous waste

• Recycling processes are managed by authorized contractors, ensuring strict compliance with the regulations set by the pollution control board.

• d. other waste

We treat and dispose of other waste according to our regular operating procedures.

1. 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 Extended Producer Responsibility (EPR) plan submitted to Pollution Control Boards? If not, provide steps taken to address the same.

2. Yes, Paramount Communications Limited complies with Extended Producer Responsibility (EPR) regulations and is actively enhancing its waste collection strategy to align with the prescribed guidelines. All waste is managed through approved third party vendor. Our commitment is to ensure efficient waste management while promoting awareness about the significance of responsible disposal practices.

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Leadership Indicators

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

NIC Code	Name of	% of total	Boundary for which the	Whether conducted by	Results communicated
	Product	Turnover	Life Cycle Perspective /	independent external	in public domain (Yes/No) If
	/Service	contributed	Assessment was conducted	agency (Yes/No)	yes, provide the web-link.

Yes, Life Cycle Assessments (LCA) have been systematically conducted for both High Tension (HT) and Low Tension (LT) power cables. This initiative reflects the company’s commitment to evaluating the environmental impact of its products throughout their entire life cycle—from raw material extraction and manufacturing to distribution, usage, and end-of-life disposal. LCA for these products, which collectively account for approximately 35% of total product turnover, aligning with its sustainability and environmental impact objectives.

1. 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 alongwith action taken to mitigate the same.

Name of Product/ Service	Description of the risk/ concern Action Taken
	No risks have been identifed aspart of our LCA assessment

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

Indicate input material	Recycled or re-used input material to total material	Recycled or re-used input material to total material
	FY 2024-25 Current Financial Year	FY 2023-24 Previous Financial Year
	NIL

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

	FY 2024-25 Current Financial Year	FY 2024-25 Current Financial Year	FY 2024-25 Current Financial Year	FY 2023-24 Previous Financial Year
	Re-Used	Recycled	Safely Disposed	Re-Used Recycled Safely Disposed
Plastics(including packaging)	NIL			NIL
E-waste
Hazardous waste
Other waste

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

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

NIL

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PRINCIPLE 3

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

			Essential Indicators
1.	a. Details of m	easures	for the well-being of employees:
	Category		% of employees covered by
		Total (A)	Health Insurance Accident insurance Maternity benefts Paternity Benefts Day Care facilities
			Number (B) % (B/A) Number (C) % (C/A) Number (D) % (D/A) Number (E) % (E/A) Number (F) % (F/A)
			Permanent employees
	Male	281	281 100% 281 100% - - 0 - 0 -
	Female	22	22 100% 22 100% 22 100% 0 - 0 -
	Total	303	303 100% 303 100% 22 7.26% 0 - 0 -
			Other than Permanent employees
	Male	14	14 100% 14 100% - - 0 - 0 -
	Female	0	0 - 0 - 0 - - - 0 -
	Total	14	14 100% 14 100% 0 - 0 - 0 -

b. Details of m	easures	for the well-being of workers:
Category		% of workers covered by
	Total (A)	Health Insurance Accident insurance Maternity benefts Paternity Benefts Day Care facilities
		Number (B) % (B/A) Number (C) % (C/A) Number (D) % (D/A) Number (E) % (E/A) Number (F) % (F/A)
		Permanent workers
Male	52	52 100% 52 100% 0 - 0 - 0 -
Female	0	0 - 0 - 0 - 0 - 0 -
Total	52	52 100% 52 100% 0 - 0 - 0 -
		Other than Permanent workers
Male	1247	1247 100% 1247 100% 0 - 0 - 0 -
Female	0	0 - 0 - 0 - 0 - 0 -
Total	1247	1247 100% 1247 100% 0 - 0 - 0 -

c. Spending on measures towards well-being of employees and workers (including permanent and other than permanent) in the following format –	c. Spending on measures towards well-being of employees and workers (including permanent and other than permanent) in the following format –	c. Spending on measures towards well-being of employees and workers (including permanent and other than permanent) in the following format –
Parameter	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	0.07	0.08

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

Benefts		FY 2024-25		FY 2023-24
	No. of employees covered as a % of total employees	No. of workers covered as a % of total workers	Deducted and deposited with the authority (Y/N/N.A.)	No. of employees covered as a % of total employees No. of workers covered as a % of total workers Deducted and deposited with the authority (Y/N/N.A.)
PF	98%	100%	Y	97% 100% Y
Gratuity	100%	100%	Y	100% 100% Y
ESI	0%	%	Y	0% 0% Y
Others - Please specify	-	-	-	- - -

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

Paramount Communications Limited is committed to fostering an inclusive and accessible workplace in alignment with the Rights of Persons with Disabilities Act, 2016. As part of this commitment, the Company has ensured that its office infrastructure is accessible to individuals with disabilities. Ramps have been installed at entry points and lobbies reinforcing our dedication to equality and universal design.

• 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.

Paramount Communications Limited upholds a strict Equal Employment Opportunity policy, prohibiting discrimination against individuals with disabilities in all employment-related matters, in accordance with the Rights of Persons with Disabilities Act, 2016. To ensure physical accessibility, all Company plants and corporate offices are equipped with ramps and restrooms, enabling safe and convenient mobility for persons with disabilities. Paramount values diversity and is dedicated to fostering an inclusive workplace where every employee is treated with respect and dignity. Committed to equal opportunities, the company strives to build a workforce that reflects all sections of society while actively ensuring fair representation of individuals with disabilities.

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

Gender	Permanent employees Permanent workers
	Return to work rate Retention rate Return to work rate Retention rate
Male	0% 0% 0% 0%
Female	0% 0% 0% 0%
Total	0% 0% 0% 0%
Is there a mechanism available to receive and redress grievances for the following categories of employees and worker? If yes, give details of the mechanism in brief.
Yes/No(If Yes,thengive details of the mechanism in brief)
Permanent Workers Yes, The Company has an established grievances redressal mechanism in place and upholds transparency by promoting open dialogue between employees and their managers, irrespective of their employment status. This commitment to transparency and ethical conduct is reinforced through various policies accessible on the Company website https:// paramountcables.com/including the ‘Code of Conduct’, ‘Whistle-blower Policy’ and POSH Policy wherein we have a weekly dedicated day & time for all HR queries and employee grievances in person. A dedicated email Id i.e. greivances@paramountcables.comhas been circulated to employees and workers where they can report any of their grievances for resolution. Other than Permanent Workers Permanent Employees Other than Permanent Employees

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

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1. Membership of employees and worker in association(s) or Unions recognised by the listed entity:

Category		FY 2024-25		FY 2023-24
	Total employees / workers in respective category (A)	No. of employees / workers in respective category, who are part of association(s) or Union(B)	% (B / A)	a Total employees / workers in respective category (C) No. of employees / workers in respective category, who are part of association(s) or Union(D) %(D/C)
Total Permanent Employees	303	0	-	0 0 0
Male	281	0	-	0 0 0
Female	22	0	-	0 0 0
Total Permanent Workers	52	0	-	0 0 0
Male	52	0	-	0 0 0
Female	0	0	-	0 0 0

• 8 Details of training given to employees and workers:

Category		FY 2024-25	FY 2024-25	FY 2024-25	FY 2024-25		FY 2023-24
	Total (A)	On Health and safety measures		On Skill upgradation		Total (D)	On Health and safety measures On Skill upgradation
		No.(B)	%(B/A)	No.(C)	%(C/A)		No.(E) %(E/D) No.(F) %(F/D)
				Employees
Male	295	226	76.61%	152	51.53%	257	90 35% 99 39%
Female	22	15	68.18%	17	77.27%	15	1 7% 7 47%
Total	317	241	76.02%	169	53.31%	272	91 33% 106 39%
					Workers
Male	1299	663	51.03%	389	29.95%	1101	1101 100% 383 34%
Female	0	0	0	0	-	0	0 0% 0 0
Total	1299	663	51.03%	389	29.95%	1101	1101 100% 383 34%

1. Details of performance and career development reviews of employees and worker:

Category		FY 2024-25		FY 2023-24
	Total(A)	No.(B)	%(B/A)	Total(C) No.(D) %(D/C)
			Employees
Male	295	267	90.51%	257 239 93%
Female	22	18	81.82%	15 14 93%
Total	317	285	89.91%	272 253 93%
			Workers
Male	1299	958	73.75%	1101 900 81%
Female	0	0	-	0 0 0
Total	1299	958	73.75%	1101 900 81%

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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, the coverage such system?

YES, Paramount Communications Limited’ occupational health and safety management system is aligned with the ISO 45001:2018 standard, reflecting the Company’s unwavering commitment to safeguarding the well-being of its workforce. Health and safety are integral to Paramount’s operational philosophy, and the Company is dedicated to preventing workplace incidents and occupational illnesses.

By adhering to and striving to exceed all applicable statutory and regulatory requirements, Paramount continues to foster a safe and compliant work environment, promoting a culture of proactive risk management and continuous improvement.

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

Paramount Communications Limited conducts regular internal and external audits to ensure compliance with its Occupational Health and Safety (OHS) management system, in alignment with ISO 45001 standards. These audits help identify workplace hazards and assess associated risks across industrial operations.

The Company’s Environment, Health & Safety (EHS) protocols include systematic training, inspections, and adherence to Process Safety Management systems. Tools such as Hazard Identification and Risk Assessment (HIRA), design checklists, and outcome modelling investigations are employed to proactively detect and mitigate risks. Routine tasks are governed by Job Safety Analysis (JSA), HIRA, Standard Operating Procedures (SOPs), and Operational Control Procedures, while non-routine activities are closely monitored using JSA to ensure comprehensive safety oversight.

c. Whether you have processes for workers to report the work-related hazards and to remove themselves from such risks. (Y/N) Yes, Paramount Communications Limited actively identifies and evaluates employment-related risks in accordance with ISO 45001 standards, conducting both routine and periodic assessments. To mitigate workplace hazards and risks, the company has implemented several measures, including:

  - Regular internal and external audits, encompassing group safety audits, cross-functional team evaluations, management safety inspections, and daily safety observations by departments.

  - A structured framework for open communication, participation, and advisory support.

  - A comprehensive approach for tracking and managing performance to ensure continuous improvement in workplace safety.

• d. Do the employees/ worker of the entity have access to non-occupational medical and healthcare services? (Yes/ No) Paramount Communications Limited extends Employees' State Insurance Corporation (ESIC) benefits to all eligible workers and staff, in compliance with regulatory requirements. In addition, individual and group medical insurance coverage is provided based on employee eligibility criteria, ensuring comprehensive health protection. The Company also organises periodic medical camps in partnership with NGOs and healthcare organisations, reinforcing its commitment to employee well-being and preventive healthcare.

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

Details of safety related incidents, in the following format:
Safety Incident/Number	Category	FY 2024-25	FY 2023-24
Lost Time Injury Frequency Rate (LTIFR) (per one million-person hours worked)	Employees	NIL	NIL
	Workers
Total recordable work-related injuries	Employees
	Workers
No. of fatalities	Employees
	Workers
High consequence work-related injury or ill-health (excluding fatalities)	Employees
	Workers

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1. Describe the measures taken by the entity to ensure a safe and healthy work place.

Paramount Communications Limited’s Environment, Health and Safety (EHS) management system is aligned with ISO 45001:2018, OSHA guidelines, the Factories Act, and relevant state-level regulatory frameworks. The EHS Policy is designed to ensure a safe and healthy working environment for all employees, contractors, subcontractors, and visitors.

To uphold these standards, the Company conducts regular internal and external audits to assess the effectiveness of its safety policies and procedures, in accordance with ISO 45001:2018 and EHS system requirements. Continuous monitoring mechanisms are in place to track health and safety performance and identify any deviations from expected standards.

Monitoring Mechanisms Include:

• Visual Communication: Safety instruction display boards are installed across plant locations to ensure awareness and compliance.

• Proactive Monitoring: Includes daily safety patrols, internal audits, workplace and statutory inspections, hygiene checks, risk assessment results, OHS objectives tracking, safety committee meeting outcomes, and employee surveys.

• Reactive Monitoring: Covers tracking of near-miss incidents, hazard predictions, accident/incident investigations, reported illness and injuries, and classification of reportable/non-reportable accidents.

• Feedback & Continuous Improvement: Inputs from audits, risk assessments, investigations, and employee suggestions are systematically recorded and reviewed to drive continual improvement in EHS practices.

• 13 Number of Complaints on the following made by employees and workers:

Category		FY 2024-25		FY 2023-24
	Filed during the year	Pending resolution at the end ofyear	Remarks	Filed during the year Pending resolution at the end ofyear Remarks
WorkingConditions	0	0	NIL	0 0 0
Health & Safety	0	0	NIL	0 0 0

• 14 Assessments for the year:

	% ofyourplants and ofices that were assessed(by entity or statutory authorities or thirdparties)
Health and safety practices	100%
WorkingConditions

• 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.

Paramount Communications Limited ensures regulatory compliance and robust safety performance by aligning with both national and international standards. Regular Health, Safety, and Environment (HSE) audits are conducted internally by the Company’s safety team and externally by accredited third-party organisations, covering areas such as HSE, fire safety, and electrical systems. Based on the audit findings, the Company implements appropriate remedial and preventive measures to strengthen its safety framework and drive continuous improvement across operations.

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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)? Yes

The company ensures that all employees including workers are covered under Medical Health Insurance/ ESIC as applicable and personal Accident Insurance. Additionally, workers covered under the Workmen’s Compensation Act Policy

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

All required payments, including ESI, PF contributions, and other statutory dues, are deducted and remitted to the appropriate authorities in compliance with regulatory standards.

• 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:

	Total no. of afected employees/ workers	Total no. of afected employees/ workers	No. of employees/workers that are rehabilitated and placed in suitable employment or whose family members have beenplaced in suitable employment	No. of employees/workers that are rehabilitated and placed in suitable employment or whose family members have beenplaced in suitable employment
	FY 2024-25	FY 2023-24	FY 2024-25	FY 2023-24
Employees	NIL	NIL	NIL	NIL
Workers	NIL	NIL	NIL	NIL

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

• No, however during the service period employees are up skilled at regular interval which help them to employable after retirement/ termination.

• 5 Details on assessment of value chain partners:

Health and safety practices	NIL
WorkingConditions

• 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.

• NA

PRINCIPLE 4

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

Essential Indicators

• 1 Describe the processes for identifying key stakeholder groups of the entity:

• As a responsible and forward-looking organization, Paramount Communications Limited recognizes that strong stakeholder relationships are fundamental to sustainable growth. The Company is committed to understanding stakeholder concerns, fostering collaboration to mitigate risks, enhancing credibility, and building lasting trust. Our stakeholder identification process is guided by the principles of responsiveness, materiality, and inclusivity. Paramount’s key stakeholder groups include those directly or indirectly impacted by its operations, as well as entities on which the Company depends—financially, ethically, or legally. This approach reflects our belief that cultivating relationships rooted in mutual trust and a shared understanding of goals enables us to create inclusive, long-term value for all stakeholders.

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

	Stakeholder	Whether	Channels of Communication	Frequency of	Purpose and scope of
	Group	identifed	(E-mail, SMS, Newspaper,	engagement	engagement including key
		as Vulnerable	Pamphlets, Advertisement,	(Annually/ Half yearly/	topics and concerns raised
		& Marginalized	Community Meetings, Notice	Quarterly/others-	during such engagement
		Group (Yes/No)	Board, Website), other	please specify)
1	Employees	NO	Email	As and when necessary	Paramount’s workforce is critical
	(On roll and Contractual		Management Meeting		to the continuity of operations, design, production, sales, and
	Workforce)		feedback and survey.		testing department. Their
			Newsletters		commitment and contribution
					are pivotal in advancing the
			Notice Board		Company’s corporate vision.
			Website and Other		KEY SCOPES INCLUDE:
			SMS		Training and Development
					Recognition & Reward
					Top-Down Communication on
					important changes
					Policies and Information
					related to the Company’s
					business growth plans and
					performance
2	Channel	NO	Afer Sale Services	Engagement sessions	KEY AREAS OF INTEREST:
	partners, distributors, retailers and infuencers		Survey and Feedback Session Advertisement	conducted periodically	Providing information regarding products pricing and quality
			Newspaper		Incentive Programme
			Deales/ Retailers/business		Technical Seminar
			Associates get together
			Pamphlets
3	End	NO	Engagement through	Weekly/monthly and	Key Areas of Interest:
	consumers		website, Email, SMS social media	Yearly communication as per requirement	Order and Payment for Products & Services
			Sales Promotions and		Product Availability and
			brand Campaigns.		Pricing
			Meetings		Product Quality and Customer
					Feedback
					Market Surveys/Research
					on Product Trends and New
					Product Development

22 > Paramount Communications Limited | Annual Report 2024-25

Business Responsibility and Sustainability Report

	Stakeholder	Whether	Channels of Communication	Frequency of	Purpose and scope of
	Group	identifed	(E-mail, SMS, Newspaper,	engagement	engagement including key
		as Vulnerable	Pamphlets, Advertisement,	(Annually/ Half yearly/	topics and concerns raised
		& Marginalized	Community Meetings, Notice	Quarterly/others-	during such engagement
		Group (Yes/No)	Board, Website), other	please specify)
4	Government	NO	Disclosure and Filings for	Audit conducted	The government agencies and
	agencies,		compliance reporting.	quarterly/ annually/	regulatory bodies provide the
	regulatory bodies and local authority		Meeting authorities for permission/ approvals.	periodically and on a need basis.	requisite regulatory framework and registration essential to conduct the businesses
					smoothly. Key area of interest:
					Compliance
					Tax Payments
					Policyadvocacy
5	Communities	YES	CSR Initiatives	Community events and	Key area of interest:
	and			functions are conducted	To develop the CSR project
	Environment			regularly.	according to the needs of the
					community.
6	Vendor	NO	Email	As and when required	Procurement of Services and
			SMS		Raw Materials.
			Written Communication
			Meeting

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.

• Paramount Communication's Limited journey toward sustainable growth is anchored in a robust governance framework built on the principles of transparency, integrity, and ethical conduct. Oversight of the Company’s Climate Action Plan and broader sustainability strategy is entrusted to its Board of Directors and designated board-level committees. The CSR and ESG Committee, along with the Risk Management Committee, are specifically responsible for overseeing the governance of ESG-related matters, including climate-related risks and opportunities. By integrating ESG considerations into strategic decision-making processes, these committees play a pivotal role in enabling the Company to achieve inclusive, responsible growth while reinforcing its core values.

• 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 policies and activities of the entity.

Yes. Through stakeholder engagement initiatives, the company works closely with a diverse group of stakeholders to gain insights into key issues and effectively address them.

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

• NIL

Annual Report 2024-25 | Paramount Communications Limited > 23

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PRINCIPLE 5

Businesses should respect and promote human rights

Essential Indicators

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

Category		FY 2024-25	FY 2024-25	FY 2023-24
	Total (A)	No. of employees / workers covered(B)	% (B/A)	Total (C) No. of employees / workers covered(D) % (D / C)
		Employees
Permanent	303	155	51.16%	0 0 0
Other than permanent	14	6	42.86%	0 0 0
Total Employees	317	161	50.79%	0 0 0
			Workers
Permanent	52	37	71.15%	0 0 0
Other than permanent	1247	508	40.74%	0 0 0
Total Workers	1299	545	41.96%	0 0 0

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

Category		FY 2024-25	FY 2024-25	FY 2024-25	FY 2024-25		FY 2023-24
	Total (A)	Equal to Minimum Wage		More than minimum Wage		Total (D)	Equal to Minimum Wage More than minimum Wage
		No.(B)	%(B/A)	No.(C)	%(C/A)		No.(E) %(E/D) No. F %(F/D)
				Employees
Permanent
Male	281	0	-	281	100%	241	0 0 241 100%
Female	22	0	-	22	100%	15	0 0 15 100%
Other thanpermanent
Male	14	0	-	14	100%	16	0 0 16 100%
Female	0	0	-	0	-	0	0 0 0 0
				Workers
Permanent
Male	52	0	-	52	100%	53	0 0 53 100
Female	0	0	-	0	-	0	0 0 0 0
Other thanpermanent
Male	1247	250	20.05%	997	79.95%	1048	212 20% 836 80%
Female	0	0	-	0	-	0	0 0 0 0

24 > Paramount Communications Limited | Annual Report 2024-25

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1. Details of remuneration/salary/wages, in the following format:

2. a. Median remuneration / wages:

(Figures in Lakhs)

ls of remuneration/salary/wages, in the following format: Median remuneration / wages:			(Figures in Lakhs)
	Male		Female
Number	Median	Number	Median
	remuneration/		remuneration/
	salary/ wages of		salary/ wages of
	respective category		respective category
Board of Directors(BoD) 2	186.04	0	0
KeyManagerial Personnel 2	35.27	1	*14.94
Employees other than BoD and KMP 277	5.48	22	4.47
Workers 52	3.71	0	0

• One of the female KMPs left the organization, hence relevant calculations have been carried out on a pro rata basis, in alignment with the duration of their tenure during the reporting period

• 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 wagespaid to females as % of total wages	2.35 %	2.16%

• 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)

The CHRO of the company is responsible for addressing human rights concerns arising within the business operations. In line with the Prevention of Sexual Harassment (POSH) Policy, the Company has constituted an Internal Complaints Committee to ensure prompt and fair resolution of grievances related to workplace harassment. Additionally, a dedicated POSH Committee is in place to specifically address and resolve complaints of sexual harassment, reinforcing the Company’s commitment to a safe and respectful workplace. Paramount also prioritizes training and education sessions for employees regarding their rights and the procedures for reporting violations, thereby fostering a culture of awareness, accountability, and ethical conduct.

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

Paramount Communications Limited is deeply committed to upholding and protecting the human rights of all its employees and workers. We consistently strive to raise awareness among our staff about their rights and the appropriate channels for reporting any violations. Any infringement of the following human rights principles can be reported to designated managers and supervisors, ensuring our organizational values are preserved and no breaches occur.

• Protection against forced and child labour

• We strictly prohibit the use of child labour, forced labour, or any form of involuntary work, whether paid or unpaid, across all our facilities and offices.

• Providing equal opportunity

We ensure fair treatment in all aspects of employment and career development, without discrimination based on religion, caste, language, region, gender (male, female, or transgender), age, sex, physical ability, or any other factor. All recruitment, evaluation, promotion, and rewards are merit-based.

• Compliance

We are fully committed to complying with all applicable laws and regulations pertaining to human rights.

• Protection against sexual harassment in the workplace

We aim to provide a safe and respectful work environment where employees can operate without fear of prejudice, intimidation, gender bias, or sexual harassment. Any such incidents are addressed through strict disciplinary actions.

Annual Report 2024-25 | Paramount Communications Limited > 25

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• Providing a healthy and safe work environment

We are dedicated to maintaining a work setting that is clean, secure, and respectful of employee dignity, with a strong emphasis on health and safety in all operations.

• Collaboration

We encourage the formation of employee-involved committees to share suggestions for improving workplace conditions. We value their input and ensure accessible grievance redressal mechanisms are in place.

• Employee and worker development

We support continuous skill and competence development for all employees through fair and inclusive access to learning and growth opportunities.

• Employee and worker well-being

We care about the work-life balance of our workforce and actively work to support their overall well-being.

• 6 Number of Complaints on the following made by employees and workers:

Category		FY 2024-25		FY 2023-24
	Filed during theyear	Pending resolution at the end ofyear	Remarks	Filed during theyear Pending resolution at the end ofyear Remarks
Sexual Harassment	0	0	NIL	0 0 NIL
Discrimination at workplace	0	0	NIL	0 0 NIL
Child Labour	0	0	NIL	0 0 NIL
Forced Labour/ InvoluntaryLabour	0	0	NIL	0 0 NIL
Wages	0	0	NIL	0 0 NIL
Other Human rights related issues	0	0	NIL	0 0 NIL

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

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

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

The company has formed an Internal Committee to investigate and resolve complaints of sexual harassment in compliance with the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. A dedicated Policy has also been implemented, reflecting the company's strong commitment to maintaining a workplace free from bias, prejudice, and harassment. The Internal Committee is responsible for receiving and addressing such complaints. Additionally, regular training sessions are conducted to educate employees and raise awareness about the policy.

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

Yes, ESG related requirements form and integral part of the contracts being entered, executed and issued to suppliers and service provider.

26 > Paramount Communications Limited | Annual Report 2024-25

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• 10 Assessments for the year:

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

|||
|---|---|
|% of your plants and offices that were assessed|
|(by entity or statutory authorities or third parties)|
|Child labour|100%|
|Forced/involuntary labour|100%|
|Sexual harassment|100%|
|Discrimination at workplace|100%|
|Wages|100%|
|Others – please specify|NIL|

----- End of picture text -----

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

NIL

Leadership Indicators

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

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

3. 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?

4. Yes, the company has ensured an accessible workplace for individuals with disabilities. As part of its commitment to diversity and inclusivity, ramps have been installed at entry points and lobbies to support a barrier-free environment.

5. 4 Details on assessment of value chain partners:

% of value chain partners (by value of business done with such partners) that were assessed Sexual Harassment Discrimination at workplace Child Labour NIL Forced Labour/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.

NIL

Annual Report 2024-25 | Paramount Communications Limited > 27

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PRINCIPLE 6

Businesses should respect and make efforts to protect and restore the environment

Essential Indicators

1	Details of total energy consumption (in GJ) and energy intensity, in the following format:	Details of total energy consumption (in GJ) and energy intensity, in the following format:
	Parameter	FY 2024-25	FY 2023-24
	From renewable sources
	Total electricityconsumption(A)	-	-
	Total fuel consumption(B)	0	0
	Energyconsumption through other sources(C)	0	0
	Total energy consumed from renewable sources(A+B+C)	0	0
	From non-renewable sources
	Total electricity consumption(D)	66,250.04	57,391.85
	Total fuel consumption(E)	8751.35	8,704.92
	Energyconsumption through other sources(F)	11,898.50	10,766.78
	Total energy consumed from non-renewable sources(D+E+F)	86,899.89	76,863.55
	Total energy consumed(A+B+C+D+E+F)	86,899.89	76,863.55
	Energy intensity per rupee of turnover (Total energyconsumed/revenue from operations)GJ/INR Crore	55.82*	0.73
	Energy intensity per rupee of turnover adjusted for Purchasing Power Parity (PPP) (Total energyconsumed/Revenue from operations adjusted for PPP)GJ/USD Million	114.05*	-
	Energy intensity in terms ofphysical output GJ/Km of wire	0.87	-
	Energy intensity (optional) – the relevant metric may be selected by the entity	-	-

*As part of data improvement process optimisation, we have calculated the intensity basis GJ/INR Crore for FY 2024-25.

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 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

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

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

Parameter FY 2024-25 FY 2023-24
Water withdrawal by source (in kilolitres)
(i) Surface water - -
(ii) Groundwater 10,289 30,630
(iii) Third party water (tanker) - -
(iv) Seawater / desalinated water - -
(v) Water from municipal corporation 100 150
(vi) Others 135.90 47
Total volume of water withdrawal (in kilolitres) (i + ii + iii + iv + v) 10524.9 30780
Total volume of water consumption (in kilolitres) 10524.9 30,827
----- End of picture text -----**

28 > Paramount Communications Limited | Annual Report 2024-25

Business Responsibility and Sustainability Report

Parameter	FY 2024-25	FY 2023-24
Water intensity per rupee of turnover (Total water consumption/Revenue from operations)KL/Crore INR	6.76*	0.00029
Water intensity per rupee of turnover adjusted for Purchasing Power Parity (PPP) (Total water consumption/Revenue from operations adjusted for PPP)KL/Million USD	13.81*	-
Water intensity in terms ofphysical output KL/km of wire	0.11	-
Water intensity (optional)– the relevant metric maybe selected bythe entity	0	-

*As part of data improvement process optimisation, we have calculated the intensity basis KL/INR Crore for FY 2024-25.

** As part of data improvement process optimization, the quantity of extracted groundwater does not include reuse of recycled water

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:

• 4 Provide the following details related to water discharged:

Parameter	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
(i) To Surface Water- Water discharge by destination and level of treatment (in kilolitres)	-	-
No treatment	-	-
With treatment –please specifylevel of treatment	-	-
(ii)To Groundwater	-	-
No treatment	-	-
With treatment –please specifylevel of treatment with STP	3954	-
(iii)To Seawater	-	-
No treatment	-	-
With treatment –please specifylevel of treatment	-	-
(iv)Sent to third-parties	-	-
No treatment*	-	-
With treatment –please specifylevel of treatment	-	-
(v)Others	-	-
No treatment	-	-
With treatment –please specifylevel of treatment	-	2425
Total water discharged(in kilolitres)	3954*	2425

*Water discharged values are provided with an assumption of 85% of total water consumed discharged as flushing waste into municipal sewers.

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

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

Yes, Paramount Communications Limited adheres to a Zero Liquid Discharge (ZLD) system, ensuring full compliance with relevant regulatory requirements. The company remains committed to integrating sustainable practices that reduce environmental impact and promote responsible waste management across its operations.

Annual Report 2024-25 | Paramount Communications Limited > 29

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• 6 Please provide details of air emissions (other than GHG emissions) by the entity, in the following format:

Please provide details of air emissions (other than GHG emissions) by the entity, in the	following format:
Parameter Please specify unit	FY 2024-25	FY 2023-24
Nox mg/Nm3	212.55*	886.3
Sox -	-	-
Particulate matter(PM) mg/Nm3	42.65*	93.85
Persistent organicpollutants(POP) -	0	-
Volatile organic compounds(VOC) -	0	-
Hazardous airpollutants(HAP) -	0	-
Others –please specify -	0	-

• As part of data improvement process optimisation, we have calculated the air emissions values for FY 24-25

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- Not Applicable

• 7 Provide details of greenhouse gas emissions (Scope 1 and Scope 2 emissions) & its intensity, in the following format:

Parameter Unit	FY 2024-25	FY 2023-24
Total Scope 1 emissions
(Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available) MTCO2e	1,332.52	1178.99
Total Scope 2 emissions
(Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available) MTCO2e	13,378.90	11398.66
Total Scope 1 and Scope 2 emission intensity per rupee of turnover (Total Scope 1 and Scope 2 GHG emissions / Revenue from operations) MTCO2e/INR Crore	9.45*	0.12
Total Scope 1 and Scope 2 emission intensity per rupee of turnover adjusted for Purchasing Power Parity (PPP) (Total Scope 1 and Scope 2 GHG emissions / Revenue from operations adjusted for PPP) MTCO2e/Million USD	19.31*	-
Total Scope 1 and Scope 2 emission intensity in terms of physical output MTCO2e/Km of wire -	0.15	-
Total Scope 1 and Scope 2 emission intensity (optional) – the relevant metric maybe selected bythe entity -	0	-

*As part of data improvement process optimisation, we have calculated the intensity as MTCO2e/INR Crore for FY 2024-25.

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, Third Party approved lab testing that is M/S Enviro Lab undertakes testing of these air emissions and accord confirmation that air emission parameters are within permissible norms including NOx and Sox

• 8 Does the entity have any project related to reducing Green House Gas emission? If Yes, then provide details.

Although specific projects aimed at reducing these emissions are not currently underway, we fully recognize the importance of proactive climate action. Accordingly, we intend to evaluate and pursue targeted initiatives in the future.

30 > Paramount Communications Limited | Annual Report 2024-25

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

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

Parameter FY 2024-25 FY 2023-24
Total Waste generated (in KG)
Plastic waste (A) 0 -
E-waste (B) 520 -
Bio-medical waste (C) NA -
Construction and demolition waste (D) 0 -
Battery waste (E) 0 17940
Radioactive waste (F) NA 0
Other Hazardous waste (Oil-soaked cotton waste, DG filters, paint cans, chemical 3410 2170
cans, paint residue, oil sludge, DG chimney soot, coolant oil and used oil). Please
specify, if any. (G)
Other Non-hazardous waste generated (H). Please specify, if any. (Break-up by 0 -
composition i.e. by materials relevant to the sector)
Total (A+B + C + D + E + F + G + H) 3930 20,110
Waste intensity per rupee of turnover 2.52 0.00019
(Total waste generated / Revenue from operations) KG/INR Crore
Waste intensity per rupee of turnover adjusted for Purchasing Power Parity (PPP) 5.15 -
(Total waste generated / Revenue from operations adjusted for PPP) KG/USD Million
Waste intensity in terms of physical output KG/Km of wire 0.039 -
Waste intensity (optional) – the relevant metric may be selected by the entity 0 -
For each category of waste generated, total waste recovered through recycling,
re-using or other recovery operations (in metric tonnes)
Category of waste
(i) Recycled
(ii) Re-used
NA NA
(iii) Other recovery operations
Total
For each category of waste generated, total waste disposed by nature of
disposal method (in metric tonnes)
Category of waste
(i) Incineration
(ii) Landfilling
NA NA
(iii) Other disposal operations
Total
----- End of picture text -----*

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

*Battery waste could not be optimized for FY 24-25 as the same has not reached at its end of lifecycle

**As part of data improvement process optimisation, we have calculated the intensity as MT/ INR Crore for FY 2024-25.

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

Paramount Communications Limited is committed to minimizing waste generation throughout the entire lifecycle of its products. The company has established effective systems for waste management, including segregation, collection, and disposal, ensuring both operational efficiency and environmental sustainability. From production to end-of-life disposal, Paramount prioritizes eco-friendly practices, carefully selecting disposal methods that uphold environmental responsibility. By collaborating with authorized agencies, the company ensures waste is managed in a way that aligns with its commitment to sustainability.

Annual Report 2024-25 | Paramount Communications Limited > 31

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• 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:

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

|||||
|---|---|---|---|
|Sl.|Location of operations/offices|Type of operations|Whether the conditions of environmental approval|
|No|/ clearance are being complied with? (Y/N) If no, the|
|reasons thereof and corrective action taken, if any|
|NA|

----- End of picture text -----

• 12 Details of environmental impact assessments of projects undertaken by the entity based on applicable laws, in the current financial year:

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

|||||||
|---|---|---|---|---|---|
|Name and brief|EIA Notification|Date|Whether conducted by|Results communicated|Relevant Web|
|details of project|No.|independent external agency|in public domain|link|
|(Yes / No)|(Yes / No)|
|NA|

----- End of picture text -----

• 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 thereunder (Y/N). If not, provide details of all such non-compliances, in the following format:

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

||||||
|---|---|---|---|---|
|Sl.|Specify the law / regulation|Provide details of|Any fines / penalties / action taken by|Corrective|
|No|/ guidelines which was not|the noncompliance|regulatory agencies such as pollution|action taken,|
|complied with|control boards or by courts|if any|
|NA|

----- End of picture text -----

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:

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

|||
|---|---|
|(i) Name of the area:|NA|
|(ii) Nature of operations:|NA|
|(iii) Water withdrawal, consumption and discharge in the following format:|NA|

----- End of picture text -----

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

Parameter FY 2024-25 FY 2023-24
(Current Financial Year) (Previous Financial Year)
Water withdrawal by source (in kilolitres)
(i) Surface water NA NA
(ii) Groundwater NA NA
(iii) Third party water NA NA
(iv) Seawater / desalinated water NA NA
(v) Others NA NA
Total volume of water withdrawal (in kilolitres) NA NA
Total volume of water consumption (in kilolitres) NA NA
Water intensity per rupee of turnover (Water consumed / turnover) NA NA
Water intensity (optional) – the relevant metric may be selected by the NA NA
entity
Water discharge by destination and level of treatment
(in kilolitres)
----- End of picture text -----

32 > Paramount Communications Limited | Annual Report 2024-25

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Parameter	FY 2024-25 (Current Financial Year)	FY 2023-24 (Previous Financial Year)
(i)Into Surface water	NA	NA
--- No treatment	NA	NA
--- With treatment –please specifylevel of treatment	NA	NA
(ii)Into Groundwater	NA	NA
--- No treatment	NA	NA
--- With treatment –please specifylevel of treatment	NA	NA
(iii)Into Seawater	NA	NA
--- No treatment	NA	NA
--- With treatment –please specifylevel of treatment	NA	NA
(iv)Sent to third-parties	NA	NA
--- No treatment	NA	NA
--- With treatment –please specifylevel of treatment	NA	NA
(v)Others	NA	NA
--- No treatment	NA	NA
--- With treatment –please specifylevel of treatment	NA	NA
Total water discharged(in kilolitres)	NA	NA

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 & its intensity, in the following format:

Parameter Unit	FY 2024-25	FY 2023-24
Total Scope 3 emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available) Metric tonnes of CO2 equivalent	The organization did not measure Scope 3 emissions.	The organization did not measure Scope 3 emissions.
Total Scope 3 emissionsper rupee of turnover
Total Scope 3 emission intensity (optional) – the relevant metric maybe selected bythe entity

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: NA

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

• 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 outcome of such initiatives, as per the following format:

Sl. Initiative undertaken No

Details of the initiative Outcome of the (Web-link, if any, may be provided along-with summary) initiative

NA

Annual Report 2024-25 | Paramount Communications Limited > 33

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

Business Continuity Management (BCM) has been proactively embedded into Paramount’s strategic and operational frameworks to ensure the seamless continuation of essential business functions. The program is designed to identify, assess, and mitigate potential risks and vulnerabilities that could impact operations. It also establishes a structured response mechanism to protect the interests of key stakeholders and uphold the reputation of Paramount and its brands in the face of any disruptions. This approach applies across all Paramount operations, fostering a culture focused on risk reduction, minimizing operational interruptions, and enabling the swift recovery of critical activities.

• 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

• NIL

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

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

• NIL

By the top ten (in terms of value of purchases and sales, respectively) value chain partners

• NIL

PRINCIPLE 7

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

Essential Indicators

• 1 a. Number of affiliations with trade and industry chambers/ associations. (As below): 6

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

b.	Sl. No Name of the trade and industry chambers/ associations Reach of trade and industry chambers/ associations(State/ National)
	1 PHD Chamber of Commerce and Industry National
	2 Telecom Equipment & Services Export Promotion Council(TEPC) National
	3 Telecom Equipment ManufacturingAssociation of India(TEMA & CMAI) National
	4 Indian Electrical & Electronic ManufacturingAssociation(IEEMA) National
	5 Federation of India Export Organisation(FIEO) National
	6 EEPC India National

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

Name of authority	Brief of the case	Corrective action taken
	Not Applicable

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Business Responsibility and Sustainability Report

Leadership Indicators

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

Sl.	Public policy	Method	Whether information available	Frequency of Review by Board	Web Link, if
No	advocated	resorted for	in public domain? (Yes/No)	(Annually/ Half yearly/ Quarterly /	available
		such advocacy		Others –please specify)
			NA

PRINCIPLE 8

Businesses should promote inclusive growth and equitable development

Essential Indicators

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

Name and brief details of project	SIA Notifcation No.	Date of notifcation	Whether conducted by independent external	Results communicated in public domain (Yes	Relevant Web link
			agency (Yes/ No)	/ No)
			NA

• 2 Provide information on project(s) for which ongoing Rehabilitation and Resettlement (R&R) is being undertaken by your entity, in the following format:

Sl.	Name of Project	State	District	No. of Project	% of PAFs covered	Amounts paid to PAFs in
No	for which R&R is			Afected Families	by R&R	the FY (In`)
	ongoing			(PAFs)
				NA

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

The Company partnered with various NGOs, trusts, and social organizations to support initiatives in healthcare, infrastructure, education, women’s empowerment, environmental sustainability, skill development, disaster relief, sanitation, and other social causes impacting positively on local communities. Community members could address concerns or provide feedback on CSR initiatives, programs, and events by emailing pcl@paramountcables.com.

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

Parameter	FY 2024-25	FY 2023-24
Directlysourced from MSMEs/smallproducers	4.68%	5.57%
Directlysourced within India	94.90%	95.2%

• 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

Location	FY 2024-25 (Current Financial Year)*	FY 2023-24 (Previous Financial Year)
Rural	49.05%	20%
Semi-urban	22.53%	NIL
Urban	0%	NIL
Metropolitan	33.42%	29%

• As part of data improvement process optimisation, we have revised the FY 24-25 data for job creation in smaller towns (Place to be categorized as per RBI Classification System - rural / semi-urban / urban / metropolitan)

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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):

Details of negative social impact identified Corrective action taken

Not Applicable

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

Sl.	State	Aspirational District	Amount spent (In`)
No
		NA

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

  • No, the Company does not have any preferential procurement policy focusing on suppliers from marginalized/ vulnerable groups. The Company believes in an equal and fair opportunity for all vendors including marginalized/vulnerable employees.

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

  • Not Applicable

• (c) What percentage of total procurement (by value) does it constitute? Not Applicable

• 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:

Sl.	Intellectual Property based on	Owned/ Acquired	Beneft shared	Basis of calculating beneft share
No	traditional knowledge	(Yes/No)	(Yes/ No)
		Not Applicable

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

6	Name of authority Brief of the Case Corrective action taken
	NA
	Details of benefciaries of CSR Projects:
	Sl. No CSR Project No. of persons beneftted from CSR Projects % of benefciaries from vulnerable and marginalizedgroups
	1 Swachhata Abhiyan-Distribution of Dustbin 2000 50%
	2 Health Care Infrastructure – Installation of Medical Equipment at CCU Ward 1500 100%
	3 Disaster Management -Construction of Shelters Number estimation of CSR benefciaries can’t be measured Number estimation of CSR benefciaries can’t be measured

36 > Paramount Communications Limited | Annual Report 2024-25

Business Responsibility and Sustainability Report

PRINCIPLE 9

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

Essential Indicators

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

Paramount Communications Limited has implemented standardized procedures to effectively manage customer feedback and complaints received through multiple channels. Customers can reach out to us via a dedicated helpline, email, or by submitting service requests through our website. All queries, suggestions, and complaints are addressed through centralized customer response centres for timely resolution.

• a. Helpline: 011-45618800

• b. Email: Investors@paramountcables.com

• c. Online Service Request: https://paramountcables.com/

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

	As apercentage to total turnover
Environmental and socialparameters relevant to theproduct
Safe and responsible usage	100%
Recyclingand/or safe disposal

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

Category	FY 2024-25	FY 2024-25	Remarks	FY 2023-24 Remarks Received during the year Pending resolution at end ofyear
	Received during the year	Pending resolution at end ofyear
Dataprivacy	NIL	NIL	NIL	NIL NIL NA
Advertising	NIL	NIL	NIL	NIL NIL NA
Cyber-security	NIL	NIL	NIL	NIL NIL NA
Delivery of Products	NIL	NIL	NIL	10 NIL All Complaints are resolved on time
Quality of Products	13	0	All Complaints are resolved on time	4 NIL All Complaints are resolved on time
Restrictive Trade Practices	NIL	NIL	NIL	NIL NIL NA
Unfair Trade Practices	NIL	NIL	NIL	NIL NIL NA
Other	NA	NA	NA	NA NA NA

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

Details of instances of product recalls on account of safety issues:
Number	Reasons for recall
Voluntaryrecalls NIL	NIL
Forced recalls NIL	NIL

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• 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 of the policy.

• Yes, the Company has established an Information Technology Security Policy, along with Risk Management and Vigil Mechanism policies, to proactively identify and address potential risks at an early stage, ensuring a secure and resilient operational environment.

• 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 safety of products / services

NA

• 7 Provide the following information relating to data breaches:

• a. Number of instances of data breaches

  • NIL

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

  • NIL

• c. Impact, if any, of the data breaches

  • NIL

Leadership Indicators

• 1 Channels / Platforms where information on products and services of the entity can be accessed (provide web link, if available).

• All details regarding the Company’s products and services are available on the official website: https://paramountcables.com/. Additionally, the Paramount Parivar Apps for Android have been developed to facilitate seamless interaction across various stakeholders, including electricians, retailers, distributors, and consumers, supporting both business-to-business and consumer-tobusiness engagement.

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

Product labels include detailed technical specifications and usage instructions, ensuring compliance with local regulations. To further support dealers, distributors, and customers, the company organizes seminars and training sessions, helping them gain a deeper understanding of its products and services.

• 3 Mechanisms in place to inform consumers of any risk of disruption /Discontinuation of essential services Customers are informed about potential disruptions or discontinuation of essential services through relevant media channels and official websites, ensuring timely and accessible communication.

• 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 regard 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)

Yes The Company provide and ensure that its product label display all relevant information in full compliance with applicable law. The product labelling provides details related to safe handling, usage, storage their be supporting end user safety and informed usage including ROHS ( Restriction on Hazardous substance) and REACH ( Registration, evaluation, authorisation and restriction of chemical). These practices depict Paramount’s commitment to sustainability and regulatory compliances.

Yes, the Company takes feedback from its customers at regular intervals.

38 > Paramount Communications Limited | Annual Report 2024-25