Integrated Annual Report 2024-25 222 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. P1 Businesses should conduct and govern themselves with integrity in a manner that is ethical, transparent and accountable P2 Businesses should provide goods and services in a manner that is sustainable and safe P3 Businesses should respect and promote the well-being of all employees, including those in their value chains P4 Businesses should respect the interests of and be responsive towards all its stakeholders P5 Businesses should respect and promote human rights P6 Businesses should respect, protect and make efforts to restore the environment P7 Businesses when engaging in influencing public and regulatory policy, should do so in a manner that is responsible and transparent P8 Businesses should promote inclusive growth and equitable development P9 Businesses should engage with and provide value to their consumers in a responsible manner Disclosure Questions P1 P2 P3 P4 P5 P6 P7 P8 P9 Policy and Management Processes 1 a. Whether your entity’s policy/policies cover each principle and its core elements of the NGRBCs. (Yes/No) [GRI 2-23, 2-11] Yes Yes Yes Yes Yes Yes Yes Yes Yes b. Has the policy been approved by the Board? (Yes/No) [GRI 2-23, 2-11] Yes Yes Yes Yes Yes Yes Yes Yes Yes c. Web Link of the Policies, if available [GRI 2-23, 2-11] It has been the Company’s practice to upload all policies on the intranet site for the information and implementation by the internal stakeholders. Policies viz. Code of Conduct for Directors, Code of Conduct for Employees, Anti-Bribery and Anti-Corruption Policy, Policy on Prevention of Sexual Harassment and Corporate Social Responsibility Policy are available on the following Web-link: https://www.mahindra.com/investor-relations/policies-and-documents 2 Whether the entity has translated the policy into procedures. (Yes/No) [GRI 2-24, 2-10] Yes Yes Yes Yes Yes Yes Yes Yes Yes 3 Do the enlisted policies extend to your value chain partners? (Yes/No) [GRI 2-23] Yes Yes Yes Yes Yes Yes No Yes No 4 Name of the national and international codes/ certifications/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 principle. 1. ISO 14001 2. ISO 45001 3. ISO 9001 (QMS) 4. ISO 27001 5. GRI Standards 6. United Nations Global Compact (‘UNGC’) 7. Sustainable Development Goals (‘SDGs’) 8. Carbon Disclosure Project (CDP) on Climate Change & water, 9. S&P Global Corporate Sustainability Assessment (CSA) 10. Science Based Targets initiative (SBTi) 11. Task Force on Climate-related Financial Disclosures (TCFD) 12. WEF’s Stakeholder Capitalism Metrics 13. European Union’s ELV Directive
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