MAHINDRA & MAHINDRA LTD. | Integrated Annual Report 2023-24

BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT 267 3. Details of the following disclosures related to water [GRI 303-1, GRI 303-3, GRI 303-5]: Parameter Please specify unit FY 2023-24 FY 2022-23 Water withdrawal by source (in kilolitres) (i) Surface water Kilolitres 71,585 95,447 (ii) Groundwater Kilolitres 5,74,298 5,93,344 (iii) Third party water Kilolitres 14,94,874 12,18,354 (iv) Seawater/desalinated water Kilolitres – – (v) Others Kilolitres 21,584 1,19,922 Total volume of water withdrawal^ (in kilolitres) (i + ii + iii + iv + v) Kilolitres 21,62,341 20,27,067 Total volume of water consumption (in kilolitres) Kilolitres 21,30,613 19,83,366 Water intensity per rupee of turnover (Total water consumption/ revenue from operations) Kilolitres/ Cr. Rupee of turnover 21.57 23.34 Water intensity per rupee of turnover adjusted for Purchasing Power Parity (PPP)* (Total water consumption/ revenue from operations adjusted for PPP) Kilolitres/ Cr. Rupee of turnover adjusted for Purchasing Power Parity 483.25 517.48 Water intensity in terms of physical output Kilolitres/ Eq Vehicle Kilolitres/ Eq Tractor Kilolitres/ Ton of packaging Automotive Sector: 1.070 Farm Equipment Sector: 0.717 Spares Business Unit: 4.529 Automotive Sector: 1.204 Farm Equipment Sector: 0.768 Spares Business Unit: 4.133 Water intensity (optional) - the relevant metric may be selected by the entity – – – * For India, PPP conversion factor is 22.4 and 22.17 for the years 2024 and 2023 respectively as per Implied PPP conversion rate available at https://www.imf.org/external/datamapper/PPPEX@WEO/OEMDC/IND ^ Includes 95,447 KL & 71,585 KL Rainwater harvested and consumed in FY 2022-23 & FY 2023-24 respectively. 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, DNV Business Assurance India Private Limited 4. Provide the following details related to water discharged [GRI 303-4]: Parameter Please specify unit FY 2023-24 FY 2022-23 Water discharge by destination and level of treatment (in kilolitres) (i) To Surface water Kilolitres – – – No treatment Kilolitres – – – With treatment - please specify level of treatment Kilolitres – – (ii) To Groundwater Kilolitres – – – No treatment Kilolitres – – – With treatment - please specify level of treatment Kilolitres – – (iii) To Seawater Kilolitres – – – No treatment Kilolitres – – – With treatment - please specify level of treatment Kilolitres – – (iv) Sent to third-parties Kilolitres 31,728 43,701 – No treatment Kilolitres – – – With treatment - please specify level of treatment (Tertiary Treatment, through effluent treatment plant) Kilolitres 31,728 43,701 (v) Others Kilolitres – – – No treatment Kilolitres – – – With treatment - please specify level of treatment Kilolitres – – Total water discharged (in kilolitres) Kilolitres 31,728 43,701 Note: During the year, 8,37,012 KL Water was Treated and Reused in processes 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, DNV Business Assurance India Private Limited

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