MAHINDRA & MAHINDRA LTD. | Integrated Annual Report 2022-23

205 COMPANY OVERVIEW BOARD’S REPORT MANAGEMENT DISCUSSION AND ANALYSIS CORPORATE GOVERNANCE BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT STANDALONE ACCOUNTS CONSOLIDATED ACCOUNTS P1 P2 P3 P4 P5 P6 P7 P8 P9 11. 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 No No Yes, Deloitte Touche Tohmatsu India LLP No No No No No No 12. If answer to question (1) above is “No” i.e., not all Principles are covered by a policy, reasons to be stated: Question P1 P2 P3 P4 P5 P6 P7 P8 P9 The entity does not consider the Principles material to its business (Yes/No) NA NA NA NA NA NA NA NA NA The entity is not at a stage where it is in a position to formulate and implement the policies on specified principles (Yes/No) NA NA NA NA NA NA NA NA NA The entity does not have the financial or/human and technical resources available for the task (Yes/No) NA NA NA NA NA NA NA NA NA It is planned to be done in the next financial year (Yes/No) NA NA NA NA NA NA NA NA NA Any other reason (please specify) NA NA NA NA NA NA NA NA NA SECTION C: PRINCIPLE WISE PERFORMANCE DISCLOSURE PRINCIPLE 1 BUSINESSES SHOULD CONDUCT AND GOVERN THEMSELVES WITH INTEGRITY, AND IN A MANNER THAT IS ETHICAL, TRANSPARENT AND ACCOUNTABLE. ESSENTIAL INDICATORS 1. Percentage coverage by training and awareness programmes on any of the Principles during the financial year: 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 3 Code of Conduct (COC), Anti-Bribery and Anti-Corruption (ABAC) and Prevention of Sexual Harassment at Workplace (POSH) 100 Key Managerial Personnel 3 Code of Conduct, Anti-Bribery and Anti-Corruption and POSH 100 Employees other than BoD and KMPs 3 Code of Conduct, Anti-Bribery and Anti-Corruption and POSH COC – 86 ABAC – 64 POSH – 88 Workers 3 Code of Conduct, Anti-Bribery and Anti-Corruption and POSH 100