A year in review Economic / Governance Environment Social Appendix Independent Assurance Statement – Review of Company’s plans, policies and practices, so as to be able to make comments on Observations and opportunities for improvement the completeness of the reporting and degree to which EY believes the report provides a During the review process, we observed that: fair and honest representation of the Company’s activities. – Our assurance team, comprising of multidisciplinary professionals, has been drawn from our Limitations of our engagement Climate Change and Sustainability network, and undertakes similar engagements with The assurance scope excludes: various multi-national companies. As an assurance provider, EY is required to comply with the independence requirements set out in International Federation of Accountants (IFAC) – Data and information outside the defined reporting period (environmental performance for Code of Ethics for Professional Accountants. EY’s independence policies and procedures the period 1st October 2020 to 30th September 2021 and social performance (HR and Safety ensure compliance with the Code. parameters) for the period 1st January 2021 to 31st December 2021); – The Company has been working towards enhancing robustness of data management – Data and information outside the defined GRI reporting boundary defined on page 150-157 systems reporting sustainability performance. The Company may further strengthen its of Integrated Annual Report 2021; system for improving the accuracy of data pertaining to overall GHG emissions, water, and human resources indicators. – Review of the ‘economic performance indicators’ included in the Report which, we have been informed by the Company, are derived from the Company’s audited financial records; Conclusion On the basis of our procedures for this limited assurance, nothing has come to our attention – The Company’s statements that describe expression of opinion, belief, inference, aspiration, that causes us to believe that the Company has not reported on material sustainability expectation, aim or future intention; disclosures significant to its business and its stakeholders. – Data, statements and claims already available in the public domain through Annual Report, Ernst & Young Associates LLP Corporate Social Responsibility Reports, or other sources available in the public domain; – Review of the Company’s compliance with regulations, acts, guidelines with respect to various regulatory agencies and other legal matters. Chaitanya Kalia Our assurance team and independence Partner Our assurance team, comprising of multidisciplinary professionals, has been drawn from our 24th January 2022, Mumbai India Climate Change and Sustainability network, and undertakes similar engagements with various multi-national companies. As an assurance provider, EY is required to comply with the independence requirements set out in International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants. EY’s independence policies and procedures ensure compliance with the Code. 131 Givaudan — 2021 GRI Sustainability Report