Corporate Value creation Capital-wise Statutory Financial

Berger@100
overview at Berger discussion reports statements

Integrated Annual Report 2023-24

Annexure VII to the Directors’ Report

for the Financial year ended 31st March, 2024
17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover):

S. No. Product/Service NIC % of total Turnover contributed

Business Responsibility & Sustainability Report Code
1 Manufacture of paints, varnishes, enamels or lacquers 202 98.42
Section A: General Disclosures 2 Manufacture of organic and inorganic chemical compounds 201 1.58

I. Details of the listed entity III. Operations

1. Corporate Identity Number (CIN) of the Listed Entity: L51434WB1923PLC004793 18. Number of locations where plants and/or operations/offices of the entity are situated:

2. Name of the Listed Entity: Berger Paints India Limited Location Number of plants Number of offices Total
National 15 187 202
3. Year of incorporation: 1923
International Nil Nil Nil
4. Registered office address: Berger House, 129 Park Street, Kolkata, West Bengal, India - 700017
19. Markets served by the entity:
5. Corporate address: Berger House, 129 Park Street, Kolkata, West Bengal, India - 700017
a. Number of locations
6. E-mail: [email protected]

7. Telephone: 033 2229 9724-28 Location Number

National (No. of States) 28 States and 8 Union Territories
8. Website: www.bergerpaints.com International (No. of Countries) Nil

9. Financial year for which reporting is being done: 2023-24

b. What is the contribution of exports as a percentage of the total turnover of the entity? 0.024%
10. Name of the Stock Exchange(s) where shares are listed : National Stock Exchange of India Limited (NSE) (Scrip Code:
c. A brief on types of customers: Household, Industries, Government, Government Institutions, OEMs and others.
BERGEPAINT), BSE Limited (Scrip Code: 509480) and The Calcutta Stock Exchange Limited (Scrip Code: 12529)

11. Paid-up Capital: ` 116.58 Crore IV. Employees

12. Name and contact details (telephone, email address) of the person who may be contacted in case of any queries on the 20. Details as at the end of Financial Year:
BRSR report:
a. Employees and workers (including differently abled):
S. No. Particulars Details
S. No. Particulars Total Male Female
1 Name Mr Arunito Ganguly (A)
No. (B) % (B / A) No. (C) % (C / A)
2 Designation Vice President & Company Secretary
Employees
3 Telephone Number 033-2229 9724-28 1. Permanent (D) 4001 3915 97.9% 86 2.1%

4 E-mail id [email protected] 2. Other than Permanent (E) 3143 3044 96.9% 99 3.1%
3. Total employees (D + E) 7144 6959 97.41% 185 2.59%
13. Reporting boundary - Are the disclosures under this report made on a standalone basis (i.e., only for the entity) or on a Workers
consolidated basis (i.e., for the entity and all the entities which form a part of its consolidated financial statements, taken 4. Permanent (F) 444 443 99.8% 1 0.2%
together): Standalone Basis 5. Other than Permanent (G) 6110 5889 96.4% 221 3.6%
6. Total workers (F + G) 6554 6332 96.61% 222 3.38%
14. Name of assurance provider: Futurestation Advisors LLP

15. Type of assurance obtained: Reasonable Assurance b. Differently abled Employees and workers:

II. Products/Services S. No. Particulars Total Male Female

(A)
No. (B) % (B / A) No. (C) % (C / A)
16. Details of business activities (accounting for 90% of the turnover):
Differently Abled Employees
S. No. Description of Main Activity Description of Business Activity % of Turnover of the entity 1. Permanent (D) 0 0 0% 0 0%
1 Paints, varnishes, Manufacture of paints, varnishes, 98.42 2. Other than Permanent (E) 0 0 0% 0 0%
enamels or lacquers enamels or lacquers
3. Total differently abled 0 0 0% 0 0%
employees (D + E)

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Berger@100
overview at Berger discussion reports statements

Integrated Annual Report 2023-24

Annexure VII to the Directors’ Report (contd.)

S. No. Particulars Total Male Female VI. CSR Details

(A)
No. (B) % (B / A) No. (C) % (C / A) 24. (i) Whether CSR is applicable as per section 135 of Companies Act, 2013: (Yes/No) Yes
Differently Abled Workers
(ii) Turnover (in `): 10,002.93 Crore
4. Permanent (F) 0 0 0.0% 0 0.0%
5. Other than Permanent (G) 3 3 100% 0 0.0% (iii) Net worth (in `): 5,005.24 Crore
6. Total differently abled 3 3 100% 0 0.0%
workers (F + G)
VII. Transparency and Disclosures Compliances
21. Participation/Inclusion/Representation of women 25. Complaints/Grievances on any of the principles (Principles 1 to 9) under the National Guidelines on Responsible
Particulars Total No. and percentage of Females Business Conduct:
(A)
No. (B) % (B / A)
Stakeholder Grievance FY 23-24 Current Financial Year FY 22-23 Previous Financial Year
Board of Directors 11* 2 20.00 group from Redressal
whom Mechanism in Number of Number of Remarks Number of Number of Remarks
Key Management Personnel 3 0 0 complaint Place (Yes/No) complaints complaints complaints complaints
is received filed during pending filed during pending
(If Yes, then the year resolution the year resolution
* Including Mr Subir Bose (w.e.f. 15.05.2024) provide weblink at close of at close of
for grievance the year the year
22. Turnover rate for permanent employees and workers redress policy)
(Disclose trends for the past 3 years) Communities Community Nil Nil — Nil Nil —
beneficiaries
Particulars FY 23-24 FY 22-23 FY 21-22 can send their
(Turnover rate in (Turnover rate in (Turnover rate in the year complaint to :
current FY) previous FY) prior to the previous FY) consumerfeedback@
bergerindia.com and
Male Female Total Male Female Total Male Female Total Complaints which
are not frivolous are
Permanent Employees 32.56% 30.56% 32.52% 33.54% 14.72% 33.00% 17.30% 11.77% 17.12%
investigated and
Permanent Workers 2.73% 10.00% 2.82% 14.18% 12.90% 11.51% 4.05% 0.00% 4.03% resolved in a time
bound manner.

Investors No Nil Nil Nil Nil Nil —

V. Holding, Subsidiary and Associate Companies (including joint ventures) (other than
shareholders)
23. (a) Names of holding/subsidiary/associate companies/joint ventures
Shareholders consumerfeedback@ 11 1 It has been 9 Nil —
S. Name of the holding/ Indicate % of shares Does the entity indicated at bergerindia.com , resolved in
No. subsidiary/associate whether holding held by column A, participate in the arunitoganguly@ April, 2024
companies/joint ventures (A) Subsidiary/ listed Business Responsibility bergerindia.com,
Associate/ Joint entity initiatives of the listed rajide@bergerindia.
Venture entity? (Yes/No) com and rta@cbmsl.
com Post such
1. Berger Jenson & Nicholson (Nepal) Subsidiary 100 No
complaints, internal
Private Limited
process of resolution
2. Beepee Coatings Private Limited Subsidiary 100 No is activated.
3. SBL Specialty Coatings Private Subsidiary 100 No Employees The company has a 1 Nil POSH Nil Nil —
Limited and workers Grievance Redressal Complaint
4. Berger Paints (Cyprus) Limited Subsidiary 100 No Policy which is has been
robust and all serious resolved in
5. Lusako Trading Limited Subsidiary 100 No complaints, if any are March, 2024
6. Berger Hesse Wood Coatings Private Subsidiary 51 No considered for early
Limited resolution.
7. Berger Rock Paints Private Limited Subsidiary 51 No Customers The company 12018 176 — 9058 145 —
8. STP Limited Subsidiary 95.53 No has a dedicated
complaint/feedback
9. Berger Becker Coatings Private Joint Venture 48.98 No email id which is
Limited consumerfeedback@
10. Berger Nippon Paint Automotive Joint Venture 49 No bergerindia.
Coatings Private Limited com. Post such
complaints, internal
11. Surefire Management Services Joint Venture 75 No process of resolution
Limited is activated.
12. U K Paints (India) Private Limited Holding 50.10 No

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 Corporate Value creation Capital-wise Statutory Financial
Berger@100
overview at Berger discussion reports statements

Integrated Annual Report 2023-24

Annexure VII to the Directors’ Report (contd.)

Stakeholder Grievance FY 23-24 Current Financial Year FY 22-23 Previous Financial Year S. Material issue Indicate whether Rationale for In case of risk, Financial
group from Redressal No. identified risk or opportunity identifying the risk approach to adapt implications of the
whom Mechanism in Number of Number of Remarks Number of Number of Remarks (R/O) /opportunity or mitigate risk or opportunity
complaint Place (Yes/No) complaints complaints complaints complaints (Indicate positive
is received filed during pending filed during pending or negative
(If Yes, then implications)
the year resolution the year resolution
provide web-link
at close of at close of
for grievance
redress policy)
the year the year 2. Climate Risk The risks associated Mitigation can take Negative
with the physical place through careful
impacts of climate assessment and
Value Chain The company Nil Nil — Nil Nil —
change stem from planning for such risks
Partners has a dedicated
catastrophic events with consideration
complaint/feedback
that may affect for their time horizon
email id which is
our Production and potential
consumerfeedback@
infrastructure located consequences.
bergerindia.
in various parts of Ensuring the resilience
com. Post such
the country. The of our infrastructure
complaints, internal
increasing frequency and implementing
process of resolution
and severity of proactive measures
is activated.
extreme weather are crucial to
events, such as mitigating the
Other (please No Nil Nil — Nil Nil —
Thunderstorms, adverse effects of
specify)
Cyclones, Floods, climate change and
Cloud Bursts, safeguarding our
Landslides, Soil operations. Moreover
26. Overview of the entity’s material responsible business conduct issues Erosion, Earthquakes, the company has
and Wildfires, pose taken comprehensive
Please indicate material responsible business conduct and sustainability issues pertaining to environmental and social significant challenges. insurance to cover
such eventualities.
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 3. Human Rights Opportunity The Company has — Positive. Human
implemented a rights policy clearly
robust Human Rights states inclusivity of
S. Material issue Indicate whether Rationale for In case of risk, Financial Policy and procedure employees, zero
No. identified risk or opportunity identifying the risk approach to adapt implications of the which will enhance tolerance to abuse
(R/O) /opportunity or mitigate risk or opportunity productivity at all and discrimination.
levels. The adherence to
(Indicate positive
this policy shall
or negative continue to generate
implications) best of talents
and consequent
1. Green House Opportunity Berger has taken — Positive. The efforts productivity.
Gas (GHG) several steps to in reduction of Green
4. Stakeholder Opportunity The Company has a — Positive. As the
Management reduce Green House House Gas (GHG)
Engagement planned outreach to Company has
Gas emissions, either shall also enable better value chain partners connected with
through process usage and thereby by conducting local eco- chain on
changes or planned impact lowering of awareness programs sustainability issues,
and also has ongoing the benefits of such
alternative energy. cost.
programmes with good practices
Latest in this matter engagement with shall be apparent
is obtaining the investors and in its sourcing and
GREENGUARD Gold employees. branding.
Certification Standard
5. Water Management Risk Although the The Company is Negative. Shortage of
includes health- Company is engaged planning for better water through natural
based criteria for in achieving water water conservation resources could be a
additional chemicals positive status in all through rain water concern in future.
plants, water being harvesting, recycling
and also requires
a finite resource can of used water and
lower total VOC become a challenge in reduced wastage in
emissions levels to future. production facilities.
ensure that products
are acceptable for
use in environments
such as schools and
healthcare facilities.

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Berger@100
overview at Berger discussion reports statements

Integrated Annual Report 2023-24

Annexure VII to the Directors’ Report (contd.)

Section B: Management and Process Disclosures

9. Does the entity have a specified The entity has an ESG Committee empowered by Board and headed by an Independent
Committee of the Board/ Director Director, where Mr Abhijit Roy is also a member with other divisional heads.
This section is aimed at helping businesses demonstrate the structures, policies and processes put in place towards adopting the responsible for decision making on
NGRBC Principles and Core Elements. sustainability related issues?
(Yes / No). If yes, provide details.

Disclosure P P P P P P P P P
Questions 1 2 3 4 5 6 7 8 9 10. Details of Review of NGRBCs by the Company:

Policy and management processes

Subject for Review Indicate whether review was undertaken Frequency (Annually/ Half yearly/
1. a. Whether your entity’s policy/ Yes Yes Yes Yes Yes Yes Yes Yes Yes by Director/Committee of the Board/Any Quarterly/Any other – please specify)
policies cover each principle and other Committee
its core elements of the NGRBCs.
(Yes/No)
P P P P P P P P P P P P P P P P P P
1 2 3 4 5 6 7 8 9 1 2 3 4 5 6 7 8 9
b. Has the policy been approved by Yes Yes Yes Yes Yes Yes Yes Yes Yes
the Board? (Yes/No)
Performance against above Y Y Y Y Y Y Y Y Y Annually
c. Web Link of the Policies, if https://www.bergerpaints.com/about-us/policies/business-responsibility-and-sustainability-policy policies and follow up action
available
Compliance with statutory Y Y Y Y Y Y Y Y Y Annually
2. Whether the entity has translated the Yes Yes Yes Yes Yes Yes Yes Yes Yes requirements of relevance
policy into procedures. (Yes / No) to the principles, and,
rectification of any non-
3. Do the enlisted policies extend to Yes Yes Yes Yes Yes Yes Yes Yes Yes compliances
your value chain partners? (Yes/No)
11. Has the entity carried out independent assessment/ evaluation of the working of P P P P P P P P P
4. Name of the national and - ISO 9001:2015, ISO 45001:2018 Plants are - EIA is carried - SIA is carried - its policies by an external agency? (Yes/No). If yes, provide name of the agency. 1 2 3 4 5 6 7 8 9
international codes/certifications/ ISO 14001:2015 & products designed out for all out for all
labels/ standards (e.g. Forest and products conforming as per projects under Projects.
Stewardship Council, Fairtrade, range conforming to U/L national and the MOEF/ No No No No No No No No No
Rainforest Alliance, Trustea) to BIS/GRIHA/ specifications international NGT guidelines
standards (e.g. SA 8000, OHSAS, ISI/IGBC standards under EPA.
ISO, BIS) adopted by your entity and specifications – NBC/ 12. If answer to question (1) above is “No” i.e., not all Principles are covered by a policy, reasons to be stated:
mapped to each principle. NFPA/ EN/
ATEX etc and
compliance is
Questions P P P P P P P P P
ensured
1 2 3 4 5 6 7 8 9
5. Specific commitments, goals and - Each of the procedures connected with the policies are reviewed annually as to its
targets set by the entity with defined performance and non-achievement if any. The goals relating to all the principles are at The entity does not consider the Principles material to its business (Yes/No) — — — — — — — — —
timelines, if any. place and are being constantly reviewed for improvement.
The entity is not at a stage where it is in a position to formulate and implement the — — — — — — — — —
6. Performance of the entity against - The Company has not witnessed any underperformance. policies on specified principles (Yes/No)
the specific commitments, goals and
targets along-with reasons in case
The entity does not have the financial or/human and technical resources available
the same are not met.
for the task (Yes/No)
Governance, leadership and oversight
It is planned to be done in the next financial year (Yes/No)
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). Any other reason (please specify)
Berger Paints India Limited (the Company ) is gearing itself to integrate Environmental, Social and Governance (ESG) principles into its
businesses which is essential to embed the subject of Sustainability in its system. Consequently the company adheres to the principles
of product stewardship by enhancing health, safety and environmental impacts of products and services across their life-cycles. The Section C: Principle Wise Performance Disclosure
environmental criteria impacts Climate, Resources (Energy & Water), Waste Management and Nature & Biodiversity. The Company
has committed to achieve progress on such matters by taking steps to reduce its carbon emission and implement policies for Safety,
Health & Environment (‘SHE’). In addition the Company is committed to conducting beneficial and fair business practices to the labour, This section is aimed at helping entities demonstrate their performance in integrating the Principles and Core Elements with key processes
human capital and to the community.
and decisions. The information sought is categorized as “Essential” and “Leadership”. While the essential indicators are expected to be
The Company also strives to inculcate the values of ESG during its constant engagement with Key Stakeholders including Value chain
disclosed by every entity that is mandated to file this report, the leadership indicators may be voluntarily disclosed by entities which aspire
Partners.
to progress to a higher level in their quest to be socially, environmentally and ethically responsible.
8. Details of the highest authority Name – Mr Abhijit Roy
responsible for implementation Designation – Managing Director and CEO
and oversight of the Business
Responsibility policy (ies). DIN Number – 03439064

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Berger@100
overview at Berger discussion reports statements

Integrated Annual Report 2023-24

Annexure VII to the Directors’ Report (contd.)

PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner, that is Ethical, 4. 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
Transparent and Accountable. the policy. Yes It is available in the Code of Conduct given in our website. Bribery can be considered to be included under “material
benefits” as given in the following line in the Code of Conduct: -
Essential Indicators
Please refer to the following link: https://www.bergerpaints.com/about-us/policies/anti-bribery-and-anti-
1. Percentage coverage by training and awareness programmes on any of the Principles during the financial year: corruption-policy

Segment Total number of Topics principles covered %age of persons in 5. Number of Directors/KMPs/employees/workers against whom disciplinary action was taken by any law enforcement agency for the
training and awareness under the training and its respective category
programmes held impact covered by the
charges of bribery/ corruption:
awareness programmes
Board of Directors 2 General Awareness of the 100 FY 23-24 FY 22-23
Business and its conduct Current Financial Year Previous Financial Year
including ESG matters. Directors Nil Nil
Key Managerial Personnel 2 General Awareness of the 100 KMPs Nil Nil
Business and its conduct
including ESG matters. Employees Nil Nil

Employees other than BoD and 120 1.Business Ethics 79 Workers Nil Nil
KMPs
218 2. Health & Safety 84
6. Details of complaints with regard to conflict of interest:
242 3. Skill Upgradation 83
89 4. Human Rights 51
FY 23-24 FY 22-23
Workers 28 1. Business Ethics 72 Current Financial Year Previous Financial Year
1233 2. Health & Safety 88 Number Remarks Number Remarks
28 3. Skill Upgradation 91 Number of complaints received in relation to issues of Conflict of Nil — Nil —
Interest of the Directors

2. Details of fines/penalties/punishment/award/compounding fees/settlement amount paid in proceedings (by the entity or by Number of complaints received in relation to issues of Conflict of Nil — Nil —
directors/KMPs) with regulators/law enforcement agencies/ judicial institutions, in the financial year, in the following format (Note: Interest of the KMPs

the entity shall make disclosures on the basis of materiality as specified in Regulation 30 of SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015 and as disclosed on the entity’s website): 7. 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: Nil
Monetary
NGRBC Name of the regulatory Amount Brief of the Has an appeal been 8. Number of days of accounts payables (Accounts payable *365)/Cost of goods/services procured) in the following format:
Principle enforcement agencies/ (In INR) Case preferred? (Yes/No)
judicial institutions
FY 23-24 FY 22-23
Penalty/ Fine Nil Nil Nil Nil Nil Current Financial Year Previous Financial Year
Settlement Nil Nil Nil Nil Nil
Number of days of accounts payables 97 101
Compounding fee Nil Nil Nil Nil Nil

9. Open-ness of business
Non-Monetary
Provide details of concentration of purchases and sales with trading houses, dealers, and related parties along-with loans and
NGRBC Name of the Brief of the Case Has an appeal been
Principle regulatory preferred? (Yes/No) advances & investments, with related parties, in the following format:
enforcement
agencies/ judicial
institutions Parameter Metrics FY 23-24 FY 22-23
Current Previous
Imprisonment Nil Nil Nil Nil Financial Year Financial Year
Punishment Nil Nil Nil Nil
Concentration of Purchases a. Purchases from trading houses as % of total 22% 21%
purchases
3. 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. b. Number of trading houses where purchases are made 327 343
from

Case Details Name of the regulatory/enforcement agencies/judicial institutions c. Purchases from top 10 trading houses as % of total 48.8% 40.9%
purchases from trading houses
— —

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Integrated Annual Report 2023-24

Annexure VII to the Directors’ Report (contd.)

3. Describe the processes in place to safely reclaim your products for reusing, recycling and disposing at the end of life, for (a) Plastics
Parameter Metrics FY 23-24 FY 22-23
Current Previous (including packaging) (b) E-waste (c) Hazardous waste and (d) other waste.
Financial Year Financial Year
(a) Plastic packaging waste (both pre-consumer and post-consumer) undergo recycling for which the company appoints agencies
Concentration of Sales a. Sales to dealers/distributors as % of total sales 84.89% 85.57%
for ensuring the necessary liaison with PWP (plastic waste processors) for recycling and credit transfer which is essential for the
b. Number of dealers / distributors to whom sales are made 41,379 37,229 EPR target fulfilment on the CPCB portal. For FY 2023-24, in accordance to the guidelines of the Plastic Waste Management
c. Sales to top 10 dealers distributors as % of total sales 2.4% 2.27% rules, the company is fulfilling its EPR obligations.
to dealers/distributors
(b) E-waste generated at the company’s office/manufacturing/sales location falls under the bulk consumer category and the same
Share of RPTs in a. Purchases (Purchases with related parties/Total 4% 5%
Purchases) is being disposed off safely to E-waste management agency and it is ensured that the E-waste is recycled in a proper and
environmental friendly and sustainable manner in compliance to the E-waste Management rules, 2022. Recycling certificates
b. Sales (Sales to related parties/Total Sales) 1% 1%
along with manifest form is duly submitted to SPCB/CPCB as applicable.
c. Loans & advances (Loans & advances given to related 100% 100%
parties/Total loans & advances) (c) Hazardous Waste is disposed through authorized recycler/ co-processer/ CHWTSDF registered with respective SPCBs.
d. Investments (Investments in related parties/Total 94% 97% (d) Other waste generated is being either re-used by other purposes/ in house recycling or being safely disposed-off in compliance
Investments made)
to local Municipality laws. Bio-Medical waste generated at occupational health centres of manufacturing units are disposed
through various Biomedical waste Disposal facility as per BMW authorization.
Leadership Indicators
4. Whether Extended Producer Responsibility (EPR) is applicable to the entity’s activities (Yes / No). If yes, whether the waste collection
1. Awareness programmes conducted for value chain partners on any of the Principles during the financial year: 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.
Total number of awareness Topics/ principles covered under %age of value chain programmes
programmes held the training partners covered (by value of Yes. EPR applicable for Plastic Packaging Waste and the waste collection is done by company through agencies/PWP (plastic
business done with such partners)
waste processors) who carry the same as per EPR target fixed by CPCB in accordance to the Plastic Waste management rules.
under the awareness programmes

4 Human Rights for Corporates 80% Leadership Indicators

1. Has the entity conducted Life Cycle Perspective / Assessments (LCA) for any of its products (for manufacturing industry) or
2. Does the entity have processes in place to avoid/ manage conflict of interests involving members of the Board? (Yes/No) If Yes,
for its services (for service industry)? If yes, provide details in the following format?
provide details of the same. No.
The Life Cycle Assessments (LCA) of last Financial Year 2022-23 was concluded and no additional project was undertaken
PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe in the current Financial Year 2023-24.

2. If there are any significant social or environmental concerns and/or risks arising from production or disposal of your products
Essential Indicators / services, as identified in the Life Cycle Perspective/Assessments (LCA) or through any other means, briefly describe the
same along-with action taken to mitigate the same:
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. Name of Product/ Service Description of the risk/concern Action Taken

— — —
Current Previous Details of improvements in environmental and social impacts
Financial Year Financial Year Not Applicable as there are no concerns.
R&D 20%* 11%* 1. Use of environmentally friendly chemicals in designing architectural paints
3. Percentage of recycled or reused input material to total material (by value) used in production (for manufacturing industry) or
2. Development of products with lower carbon footprint
providing services (for service industry).
3. Development of high solid products to reduce VOC emissions
4. Development of air- dying systems for industrial products which require Indicate Input Material Recycled or re-used input material to total material
baking at present. Some baking systems are being converted to low bake
systems which will require lower energy. FY 23-24 FY 22-23
Current Financial Year Previous Financial Year
Capex 23.2%* 8%* Investment in various machines and instruments that are used in preparation
and testing of products mentioned above Washing Solvent Recycled 2.8% 2.5%
Powder RM /Sweeping dust Recovered 0.14% 0.13%
* The various machines and instruments bought through capex have widespread application including the ones that are mentioned above.
The percentage weightage indicated in the above table is the average usage in specified sustainability projects.

2. a. Does the entity have procedures in place for sustainable sourcing? (Yes/No) — Yes
b. If yes, what percentage of inputs were sourced sustainably? — 75%

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Integrated Annual Report 2023-24

Annexure VII to the Directors’ Report (contd.)

4. Of the products and packaging reclaimed at end of life of products, amount (in metric tonnes) reused, recycled, and safely b. Details of measures for the well-being of workers:
disposed, as per the following format:
% of workers covered by
FY 23-24 FY 22-23
Current Financial Year Previous Financial Year Total Health Accident Maternity Paternity Day Care
Category (A) insurance insurance benefits Benefits facilities
Re-Used Recycled Safely Re-Used Recycled Safely
Disposed Disposed Number % Number % Number % Number % Number %
(B) (B / A) (C) (C/ A) (D) (D/ A) (E) (E/A) (F) (F/ A)
Plastics (including 0 17020.97* 9.088 0.000 15458.000 0.000
packaging) Permanent workers
E-waste 0 0 9.19 0.000 0.000 4.12
Male 443 443 100 443 100 0 0 0 0 0 0
Hazardous waste 1069.73 915.92 2499.775 286.79 924.46 1602.417
Female 1 1 100 1 100 1 100 0 0 0 0
Other waste 0 513.65 2956.59 34.596 35.358 2226.768
Total 444 444 100 444 100 1 0.2 0 0 0 0
* Due to CPCB portal issues, further PO’s to WMA/PWP could not be fulfilled as per target before reporting date.
Other than Permanent workers
However company will ensure EPR target compliance before Annual return submission.
Male 5889 218 3.7 218 3.7 0 0 0 0 0 0
5. Reclaimed products and their packaging materials (as percentage of products sold) for each product category.
Female 221 0 0.0 0 0.0 0 0 0 0 0 0

Total 6110 218 3.6 218 3.6 0 0 0 0 0 0

Indicate product category Reclaimed products and their packaging materials as % of total
products sold in the respective catagory
c. Spending on measures towards well-being of employees and workers (including permanent and other than permanent)
in the following format –
EPR for entire Plastics Packaging by Brand Owner 100%
FY 23-24 FY 22-23
Current Financial Year Previous Financial Year
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their
Cost incurred on well- being measures as a 0.08% 0.07%
value chains % of total revenue of the company

2. Details of retirement benefits, for Current Financial Year and Previous Financial Year.
Essential Indicators

1. a. Details of measures for the well-being of employees: FY 23-24 FY 22-23

Current Financial Year Previous Financial Year
No. of No. of Deducted No. of No. of Deducted
% of employees covered by Benefits employees workers and employees workers and
covered as covered as deposited covered as covered as deposited
Total Health Accident Maternity Paternity Day Care a % of total a % of Total with the a % of total a % of total with the
Category (A) insurance insurance benefits Benefits facilities employees workers authority employees workers authority
(Y/N/N.A.) (Y/N/N.A.)
Number % Number % Number % Number % Number %
PF 100.0 100.0 Yes 100 100 Yes
(B) (B / A) (C) (C/ A) (D) (D/ A) (E) (E/A) (F) (F/ A)
Gratuity 100.0 100.0 Yes 100 100 Yes
Permanent employees
ESI 0.02 3.60 Yes 0.75 0.75 Yes
Male 3915 3915 100 3915 100 0 0 3272 83.6 0 0
Others – EPS (Employee 77.86 58.78 Yes 100 100 Yes
Female 86 86 100 86 100 86 100 0 0 0 0 Pension Scheme)

Total 4001 4001 100 4001 100 86 2.1 3272 81.8 0 0 3. Accessibility of workplaces
Other than Permanent employees 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.
Male 3044 3044 100 3044 100 0 0 0 0 0 0
- Steps taken to make our offices disabled employee friendly and from the Financial Year 2024-2025, there will be
Female 99 99 100 99 100 99 100 0 0 0 0
substantial positive change in this matter.
Total 3143 3143 100 3143 100 99 3.1 0 0 0 0
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. Yes. https://www.bergerpaints.com/about-us/policies/equal-employment-opportunity-policy

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5. Return to work and Retention rates of permanent employees and workers that took parental leave. 8. Details of training given to employees and workers:

Permanent employees Permanent workers

FY 23-24 FY 22-23
Gender
Current Financial Year Previous Financial Year
Return to work rate Retention rate Return to work rate Retention rate
Category Total On Health and On Skill Total On Health and On Skill
Male 100.0% 100.0% *N.A. *N.A. (A) safety measures upgradation (D) safety measures upgradation

Female 100.0% 100.0% 100.0% 100.0% No. (B) % (B/A) No. (C) % (C/A) No. (E) % (E/D) No. (F) % (F/D)

Total 100.0% 100.0% 100.0% 100.0% Employees

* Not Applicable Male 6959 5873 84 5797 83 2915 1873 64.25 996 34.17

Female 185 137 74 142 77 58 36 62.10 14 24.10

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. Total 7144 6010 84 5939 83 2973 1909 64.21 1010 33.97

Workers
Yes/No
(If Yes, then give details of the mechanism in brief) Male 6332 5578 88 5776 91 1096 900 82.12 376 34.31

Yes, any grievance brought to the notice, is discussed and resolved by a dedicated Female 222 194 87 185 83 19 19 100 11 57.89
Permanent Workers team consisting of respective department HOD, HR and Plant Head. Union for workers
Total 6554 5772 88 5961 91 1115 919 82.42 387 34.71
and complaint box for all.

Yes. Any grievance brought to the notice, is discussed & resolved by team consist of 9. Details of performance and career development reviews of employees and worker:
Other than Permanent Workers respective department HOD, HR and Plant Head.
Yes, Complaint box.
FY 23-24 FY 22-23
Category
Please refer to the Grievance Redressal Policy of the Company, which details the Current Financial Year Previous Financial Year
Permanent Employees
procedure also Total (A) No. (B) % (B/A) Total (C) No. (D) % (D/C)

Please refer to the Grievance Redressal Policy of the Company, which details the Employees
Other than Permanent Employees
procedure also. Male 3915 3001 76.7 2915 1732 59.42
Female 86 64 74.4 58 36 62.10
7. Membership of employees and worker in association(s) or Unions recognized by the listed entity: Total 4001 3065 76.6 2973 1768 59.47
Workers
FY 23-24 FY 22-23 Male 443 321 72.5 1096 602 54.93
Current Financial Year Previous Financial Year
Female 1 1 100.00 19 15 78.95
Total No. of % (B / A) Total No. of % (D / C) Total 444 322 72.5 1115 617 55.34
employees/ employees/ employees/ Employees/
workers in workers in workers in workers in
Category respective respective respective respective 10. Health and safety management system:
category category, category category,
(A) who are (C) who are
part of part of a. Whether an occupational health and safety management system has been implemented by the entity? (Yes/ No). If yes,
association(s) association(s)
or Union or Union the coverage such system?
(B) (D)
Yes, the company has implemented an occupational health and safety management system which is covered to
Total Permanent 4001 59 1.5 2973 Nil Nil
all stakeholders. This system encompasses risk assessment and planning, operational controls, employee training,
Employees
monitoring and compliance reporting, emergency preparedness, and continuous improvement processes. The coverage
- Male 3915 59 1.5 2915 Nil Nil
and implementation details are tailored to meet the industrial standards and the specific operational needs of entity,
-Female 86 0 0 58 Nil Nil aligning with ISO 45001 standards & certifications.

Total Permanent 444 251 56.5 1115 319 28.61

Workers b. What are the processes used to identify work-related hazards and assess risks on a routine and non-routine basis by
the entity?
Male 443 250 56.4 1096 319 29.11
We follow a systematic approach to identify work-related hazards. This includes but is not limited to –
Female 1 1 100 19 Nil Nil

• Regular inspections of the workplace to identify hazards such as chemical exposure, machinery malfunctions, or
ergonomic issues.

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• Reviewing incident reports and near-misses to identify areas of concern. 11. Details of safety related incidents, in the following format :-

• Consulting with employees and safety representatives who work directly with the equipment or processes to gather
FY 23-24 FY 22-23
Safety Incident/Number Category
insights into potential hazards. Current Financial Year Previous Financial Year
Lost Time Injury Frequency Rate (LTIFR) (per one Employees 0 1.37*
• Using risk assessment tools like HAZOP, HIRA, QRA, etc. for each activity or process, routine and for any million-person hours worked)
Workers 0 2.087*
significant project changes, including green/brown field projects to quantify and prioritise risks & involving relevant Total recordable work-related injuries Employees 4 6
stakeholders, including employees, supervisors, and safety experts, in the risk assessment process. For critical Workers 19 76
changes, a Process Hazard Analysis (PHA) using HAZOP methodology is conducted by qualified professionals. This No. of fatalities Employees 0 1
process systematically identifies potential hazards in the workplace and assesses the risks associated with them. Workers 0 5

Appropriate control measures are then determined to mitigate these risks. HAZOP studies are carried out across all High consequence work-related injury or ill-health Employees 0 1
(excluding fatalities)
units, and safety improvements are regularly implemented to reduce or eliminate risks in processes and operations. Workers 0 16

• Regular safety audits and inspections by both external and internal parties in planned/surprise fashion to ensure * Re-arranged as per change in calculation criteria

compliance with safety procedures and regulations.

12. Describe the measures taken by the entity to ensure a safe and healthy work place.
• Comprehensive safety measures through routine and specialised assessments conducted by reputable agencies and
Yes all permanent employees are covered under ESI scheme/ Medical health insurance scheme.
consultants. These include Hazardous Area Classification, ATEX Studies, Chemical Process Safety Assessments,
Fire & Life Safety Assessments, and Electrical Safety Assessments. We are increasingly leveraging technology such as sensors, IoT devices, modern age equipments, etc. to monitor workplace
conditions in real-time. This includes monitoring air quality, temperature for fire related devices activation and logic for smart
• Ongoing training and education programs to keep employees informed about potential hazards and safe work automation, noise levels, critical areas for any toxic gas release, etc. to identify potential hazards and ensure compliance with
practices. safety standards. Ensuring compliance with relevant occupational health and safety regulations and standards set forth by

• Implementing feedback mechanisms like near miss reporting, Abnormality Identification, Safety committee review, local authorities and industry organizations with regularly reviewing and updating safety protocols to align with any changes
in regulations or best practices has been our prime goal.
etc. to allow employees to report hazards or suggest improvements to safety procedures.
All our sites have emergency response plans for various scenarios, such as fires, chemical spills, or medical emergencies and
• On a non-routine basis we are also conducting risk assessments before introducing new processes, equipment, or
we also ensure that employees are trained in emergency procedures and that adequate resources are available to respond
materials into the workplace.
effectively to emergencies. Conducting mock drills with supervision and associating with local fire authorities at our plants
• Developing specific risk assessment protocols for non-routine tasks or activities, such as maintenance work or helps us to improve the standards of the exercise and identify any potential gap which is taken care with utmost priority.
emergency response procedures. We also encourage employee involvement in safety initiatives by soliciting feedback, conducting safety committees or
• All major injuries & high potential incidents undergo detailed investigation using the methodology like 5-why analysis, meetings, and recognizing and rewarding safe behaviors. Creating an environment where employees feel empowered to
5W1H, Fishbone Analysis, etc. Corrective action & preventive action plan (CAPA) is then developed based on the report hazards and suggest improvements to safety practices.

findings of the investigation. The learnings are implemented & horizontally deployed across other units to avoid The company also offers medical check-up, health and wellness programs to promote employee well-being, including
repetitive incidents and corrective actions are driven by site leadership of each location. access to healthcare services, counseling, fitness programs, and ergonomic assessments to prevent work-related injuries
and illnesses.
By following these steps, we can proactively identify and mitigate work-related hazards, helping to ensure the safety
and well-being of their employees. For shop floor personnel, we ensure use of appropriate personal protective equipment, such as helmets, safety shoes, safety
goggles, gloves, respirators, and protective clothing, to employees based on the nature of their work and potential hazards
c. Whether you have processes for workers to report the work related hazards and to remove themselves from such risks. present in the workplace.
(Y/N)
We are also conducting regular inspections of the workplace to identify and address potential hazards, such as faulty
equipment, spills, or unsafe working conditions and working continuously towards building up robust maintenance program
Yes, we have Abnormality reporting, Near miss reporting and Safety committee meetings to collect feedback from our
each year to ensure that machinery and facilities are properly maintained and in good working condition.
employees on any impending risk in their work areas and also try to understand the potential chances of risk from our
existing process in a such a way so that solutions can be devised to mitigate such risks. Also, comprehensive safety training is provided to all employees, including proper handling of chemicals, equipment
operation, emergency procedures, and ergonomics. This ensures that employees are aware of potential hazards and know
These processes typically involve clear communication channels for reporting hazards, training on hazard recognition, how to work safely.
and empowering workers to stop work if they see in any imminent danger at workplace.
We keep our new facilities abreast with Latest firefighting technologies which can be operated at a safe distance through

d. Do the employees/ worker of the entity have access to non-occupational medical and healthcare services? (Yes/ No) SCADA as well as can be automatically actuated based on logic controlled programs. Fail safe scenarios are being developed
to identify any gap in the existing control measures and best in class technologies/equipment are being installed at the shop
Yes all permanent employees are covered under ESI scheme/ Medical health insurance scheme. floor to ensure that manual mistakes do not lead to any incident by making the system tamper-proof. We practice isolation

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measures through LOTO implementation in our shutdown/maintenance activities and all non- routine activities which are not • Working with external health and safety consultants to review and update safety policies and procedures
involved in production is being carried out through Work Permit System.
• Establishing a safety culture within the organization to ensure that safety is given the highest priority.
Through proper identification and isolation of zones, we ensure that suitable flame proof equipment, firefighting devices and
other preventive measures like Guard cover, multiple layer of protection in solvent & monomer unloading/handling, working With this approach, there had been no accident/major incidents in the past year. For minor spill and leakage related incidents
practices as per standard procedure, necessary Single Point lessons, compatibility chart, etc. are being installed at the shop which occurred previously both Corrective and preventive actions have been taken up. No environmental damage has
floor and proper training is provided to workers/operators and staff who are involved in the respective activities. occurred as the spills at the respective locations were contained and most of the material was also recovered however to
ensure such material loss does not happen the installations were reviewed and necessary changes in the pipes and joints
13. Number of Complaints on the following made by employees and workers: were being done by respective vendors.

Change management has also been introduced to ensure that any transitions in the process/ product is transitioned
FY 23-24 FY 22-23
Current Financial Year Previous Financial Year smoothly by providing a structured approach to planning, implementing, and monitoring changes. Also we ensure effective
communication at all stages of the change process. Clear and transparent communication helps employees understand the
Filed during Pending Remarks Filed during Pending Remarks
the year resolution at the year resolution at reasons for the changes, the expected outcomes, and their roles in the process. This reduces uncertainty and confusion,
the end of the end of leading to better acceptance of the changes and safer working environment.
year year

Working Conditions Nil Nil — Nil Nil — Leadership Indicators

Health & Safety Nil Nil — Nil Nil —
1. Does the entity extend any life insurance or any compensatory package in the event of death of (A) Employees (Y/N) (B)
14. Assessments for the year: Workers (Y/N). – Yes

2. Provide the measures undertaken by the entity to ensure that statutory dues have been deducted and deposited by the value
% of your plants and offices that were assessed (by entity or statutory authorities or
third parties) chain partners.

Health and safety 100% covered by Internal and External Auditors (DISH Inspectors, TUV Nord India Pvt Ltd., Ms. Cholamandalam - Regular audits are done at the third party service providers end as to whether statutory compliance have been done and
practices Risk Services, Ms. Consultivo Business Solution, Ms. IND Safe Risk consulting, MSD Consultancy etc.)
reimbursement/ Payment is done based on production of evidence on compliances made.
Working Conditions 100% covered by Internal and External Auditors (DISH Inspectors, TUV Nord India Pvt Ltd., Ms. Cholamandalam
Risk Services, Ms Consultivo Business Solution, Ms. IND Safe Risk consulting, MSD Consultancy etc.)
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 are rehabilitated and placed in suitable employment or whose
15. Provide details of any corrective action taken or underway to address safety-related incidents (if any) and on significant risks/
family members have been placed in suitable employment:
concerns arising from assessments of health & safety practices and working conditions.
Total no. of affected employees/ workers No. of employees/workers that are
Any significant risk/concern highlighted during the external or internal reviews/ routine and non-routine inspection/by workers rehabilitated and placed in suitable
or operators, etc. is being taken up with utmost priority and operations are also dismissed until proper corrective action is employment or whose family members
have been placed in suitable employment
being taken while a robust preventive action plan is being drawn up by the local/Corporate Safety team. Near miss reporting
FY 23-24 Current FY 22-23 Previous FY 23-24 Current FY 22-23 Previous
and CAPA against any incident/accident is being done through online portal where tracking of such open issues is being
Financial Year Financial Year Financial Year Financial Year
done and proper resolution is being implemented through involvement of all concerned team members.
Employees 0 2 - 1

To address significant risks and concerns arising from assessments of health & safety practices and working conditions Workers 0 21 - 17

following measures are in place

4. Does the entity provide transition assistance programs to facilitate continued employability and the management of career
• Developing a comprehensive Health & Safety Management System (HSMS) to ensure that all employees are aware of endings resulting from retirement or termination of employment? (Yes/ No) – Yes
their responsibilities and the risks associated with their work.
5. Details on assessment of value chain partners:
• Establishing a Health & Safety Committee to review and monitor safety performance and ensure that any risks and
concerns are addressed. % of value chain partners (by value of business done with such partners)
that were assessed
• Introducing a range of safety training programmes to ensure that all employees are aware of their responsibilities and the
Health and safety practices NIL
risks associated with their work.
Working Conditions NIL
• Implementing a range of safety initiatives to reduce the risk of accidents and injuries, such as ensuring proper personal
protective equipment (PPE) compliance and the use of safety signage and warning systems. 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.
• Carrying out regular risk assessments to identify any potential hazards and take appropriate action to reduce or
NIL
eliminate them.

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Annexure VII to the Directors’ Report (contd.)

PRINCIPLE 4: Businesses should respect the interests of and be responsive to all its stakeholders Leadership Indicators

1. Provide the processes for consultation between stakeholders and the Board on economic, environmental, and social topics
Essential Indicators
or if consultation is delegated, how is feedback from such consultations provided to the Board.
1. Describe the processes for identifying key stakeholder groups of the entity.
The company has engaged with customers and suppliers on matters of human rights Ethics and business values in a robust
The internal and external groups/bodies whose activities, participation and aspirations are integral to the business and have forum of discussion. The feedback has been positive but no discernible suggestions have yet emerged for consideration.
significant impact on the operations of Berger Paints India Limited, are regarded as key stakeholder groups and have been
identified accordingly. 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
2. List stakeholder groups identified as key for your entity and the frequency of engagement with each stakeholder group. incorporated into policies and activities of the entity.

Yes, the company has commenced the process and worthwhile suggestions, if any will be incorporated on merit.
S. Stakeholder Whether Channels of communication Frequency of Purpose and scope of
No. Group identified as (Email, SMS, Newspaper, engagement (Annually engagement including key
Vulnerable & Pamphlets, Advertisement, /Half yearly/Quarterly topics and concerns raised 3. Provide details of instances of engagement with, and actions taken to, address the concerns of vulnerable/ marginalized
Marginalized Community Meetings, Notice others- please specify) during such engagement
Group Board, Websites), Others
stakeholder groups.- The Company has not engaged with vulnerable/marginalised stakeholder groups.
(Yes/No)
1. Shareholder No Done through Annual General AGM- Annually Financial Results, Dividends,
Meeting/Stock Exchange Disclosures/ H/Y Results- Half yearly financial Stability, Significant PRINCIPLE 5 Businesses should respect and promote human rights
Half yearly Results Publication/ Q/Y Results- Quarterly changes in shareholding, ESG
Quarterly Results Publication/ Others - Factory visits practices, climate change
Complaints and Resolutions. risks, cyber risks, growth
prospects Essential Indicators
2. Employees No Done through MDs communications, Ongoing, year round Performance analysis
various HOD Communications process and career path setting, 1. Employees and workers who have been provided training on human rights issues and policy(ies) of the entity, in the
including apprising of HR practices, innovation, operational
KRA reviews, team meetings, efficiencies, improvement following format:
performance appraisals, union areas, long-term strategy
meetings, wellness initiatives, plans, training and awareness,
Grievance Mechanism Functioning, responsible marketing, brand FY 23-24 FY 22-23
email, intranet, websites, poster communication, health, safety
campaigns, house magazines, and engagement initiative, ESG
Current Financial Year Previous Financial Year
confluence, circulars, quarterly awareness Total No. of % (B/A) Total No. of % (D/C)
publication, newsletters. Category
(A) employees/ (C) employees/
3. Customers No Through distributor, retailer, direct Ongoing, year round Product quality and availability, workers workers
customer, achievers’ meets, senior process responsiveness to needs,
leader and customer meets/visits, increase of sales targets, covered (B) covered (D)
customer plant visits, focus group business responsibility
Employees
discussion, trade body membership, guidelines
complaints management, helpdesk, Permanent 4001 2046 51 2973 1825 61.3
website, conferences, information
on changes, customer surveys, Other than permanent 3143 Nil Nil 4909 Nil Nil
excursions, frequent business meets
and travels. Total Employees 7144 2046 29 7882 1825 23.2
4. Suppliers/ No Prequalification/vetting, Ongoing, year round Quality, timely delivery and
Partners communication and partnership process payments, ESG consideration Workers
meets, plant visits, MoU and (sustainability, safety checks,
Permanent 444 165 37.16 1115 376 33.72
framework agreements, online training, compliances, ethical behavior),
meets, contract management/ ISO and OHSAS standards, Other than permanent 6110 Nil Nil 2819 Nil Nil
review, product workshops/on site Introduction of ESG qualities
presentations, satisfaction surveys, Total Workers 6554 165 2.51 3934 376 9.56
help desks.
5. Government No Advocacy meetings with local/state Ongoing, year round Compliance with ESG
/ national government ministries, process practices (frameworks for 2. Details of minimum wages paid to employees and workers, in the following format:
authorities, seminars, media releases, sustainability and beyond
related meetings. compliance changes in
regulatory frameworks, FY 23-24 FY 22-23
skill and capacity building,
employment, environmental
Current Financial Year Previous Financial Year
measures), policy advocacy, Category Total Equal to More than Total Equal to More than
timely contribution to
exchequer (A) Minimum Wage Minimum Wage (D) Minimum Wage Minimum Wage
6. Communities Yes Community visits and projects, Ongoing Waste management, integrated No. (B) % (B/A) No. (C) % (C/A) No. (E) % (E/D) No. (F) % (F/D)
partnership with local charities, water management, clean
volunteerism, seminars/conferences. water, climate change impacts, Employees
community development,
self-sustainability, livelihood Permanent
support, disaster relief,
support of the United Nations Male 3915 0 0.00 3915 100.00 2915 *NA *NA 2915 100
Sustainable Development Goal
(UN SDGs) building capacity Female 86 0 0.00 86 100.00 58 *NA *NA 58 100
of future leaders, digital
ecosystem development

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4. Do you have a focal point (Individual/ Committee) responsible for addressing human rights impacts or issues caused or
FY 23-24 FY 22-23
Current Financial Year Previous Financial Year contributed to by the business? (Yes/No)
Category Total Equal to More than Total Equal to More than
No individual or committee has been tasked with this responsibility. Such matters are dealt by Human Resource Department.
(A) Minimum Wage Minimum Wage (D) Minimum Wage Minimum Wage
No. (B) % (B/A) No. (C) % (C/A) No. (E) % (E/D) No. (F) % (F/D)
5. Describe the internal mechanisms in place to redress grievances related to human rights issues.
Employees
The Company has framed a comprehensive HR Policy and all grievances relating to Employees are dealt in a fair and
Other than Permanent transparent manner based on the provisions mentioned in the said policy.
Male 3044 0 0 3044 100.00 4687 2355 50.2 2332 50
6. Number of Complaints on the following made by employees and workers:
Female 99 0 0 99 100.00 222 96 43.2 126 57
FY 23-24 FY 22-23
Workers Current Financial Year Previous Financial Year
Filed during Pending Remarks Filed during Pending Remarks
Permanent
the year resolution the year resolution
at the end at the end
Male 443 0 0 443 100.00 1096 *NA *NA 1096 100 of year of year

Female 1 0 0 1 100.00 19 *NA *NA 19 100 Sexual Harassment 1 Resolved * Please refer Nil Nil Nil
notes
Other than Permanent Discrimination at Nil Nil Nil Nil Nil Nil
workplace
Male 5889 5671 96.3 218 3.7 2738 1820 66.4 918 33.53
Child Labour Nil Nil Nil Nil Nil Nil
Female 221 221 100.00 0 0 81 67 82.7 14 17.29 Forced Labour/Involuntary Nil Nil Nil Nil Nil Nil
Labour
*Not Applicable
Wages Nil Nil Nil Nil Nil Nil

3. Details of remuneration/salary/wages Other human Rights Nil Nil Nil Nil Nil Nil
related issues

a. Median remuneration / wages: Notes:- * Yes & the accused person is terminated in the month of April 2024.

7. Complaints filed under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013, in
Male Female
the following format.
Number Median remuneration/ Number Median remuneration/ salary/
salary/ wages of respective wages of respective category
FY 23-24 FY 22-23
category
Current Financial Year Previous Financial Year
Board of Directors (BoD) 10* Total Complaints reported under Sexual 1 Nil
Harassment on of Women at Workplace
Executive Director 2 4,44,98,351.5 1 72,26,075 (Prevention, Prohibition and Redressal) Act,
2013(POSH)
Non- Executive Director 6 7,20,000 1 7,20,000 Complaints on POSH as a % of female 0.25 Nil
(Commission only)
employees/ workers
Key Managerial Personnel 3 92,24,026 0 0 Complaints on POSH upheld Yes & the accused person is terminated in Nil
the month of April 2024.
Employees other than BoD 3911 9,44,862 85 6,97,665
and KMP
8. Mechanisms to prevent adverse consequences to the complainant in discrimination and harassment cases.
Workers 443 2,62,896 1 2,98,440
Such matters, if any are referred to the Internal Complaint Committee and the Human Resource Department for appropriate
* Excluding Mr Subir Bose who was appointed w.e.f. 15.05.2024. action.

b. Gross wages paid to females as % of total wages paid by the entity, in the following format: 9. Do human rights requirements form part of your business agreements and contracts?

(Yes/No) Yes
FY 23-24 FY 22-23
Current Financial Year Previous Financial Year

Gross wages paid to females as % of total wages 0.22% 0.24%

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10. Assessments for the year: PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment

% of your plants & offices that were assessed Essential Indicators

(by entity or statutory authorities or third parties)
Child labour 100 % 1. Details of total energy consumption (in Joules or multiples) and energy intensity, in the following format:
Forced/involuntary labour 100 %
Sexual harassment 100 % FY 23-24 FY 22-23
Parameter
Wages 100 % Current Financial Year Previous Financial Year

Others- please specify 100 % From renewable sources

Self-assessment done internally. No external agency was involved. Total electricity consumption (A) 3,32,47,030 MJ 2,39,08,147 MJ

Total fuel consumption (B) 15,69,33,100 MJ 12,43,70,049.7 MJ

11. Provide details of any corrective actions taken or underway to address significant risks / concerns arising from the assessments
Energy consumption through other sources (C) 0 0
at Question 10 above: No corrective action is warranted as no significant concerned has emerged.
Total energy consumed from renewable sources (A+B+C) 19,01,80,130 MJ 14,82,78,197 MJ

Leadership Indicators From non-renewable sources

Total electricity consumption (D) 14,88,49,387 MJ 12,63,70,595 MJ

1. Details of a business process being modified/introduced as a result of addressing human rights grievances/complaints.
Total fuel consumption (E) 6,76,96,934 MJ 7,36,95,358.85 MJ
No such case warranted action.
Energy consumption through other sources (F) - 37,33,992 MJ*
2. Details of the scope and coverage of any Human rights due-diligence conducted.
Total energy consumed from non-renewable sources (D+E+F) 21,65,46,321 MJ 20,37,99,946 MJ*
Constant vigilance is carried out by Factory and Office personnel throughout the year.
Total energy consumed (A+B+C+D+E+F) 406726451 MJ 352078143 MJ*

3. Is the premise/office of the entity accessible to differently abled visitors, as per the requirements of the Rights of Persons with Energy intensity per rupee of turnover 4066.077 MJ/Mln.INR 3717.58 MJ/Mln.INR
(Total energy consumed/ Revenue from operations)
Disabilities Act, 2016?
Steps taken to make our offices disabled employee friendly and from the Financial Year 2024-25, there will be substantial Energy intensity per rupee of turnover adjusted for Purchasing 91080 MJ/Mln.INR 82418.8 MJ/Mln.INR
Power Parity (PPP) adjusted for PPP adjusted for PPP
positive change in this matter. (Total energy consumed/Revenue from operations adjusted for PPP)

Energy intensity in terms of physical output 552.955 MJ/ KL-MT 544.62 MJ/ KL-MT
4. Details on assessment of value chain partners:
Energy intensity (optional) – the relevant metric may be selected by the entity - -

% of your plants and offices that were assessed * Rearranged as per changed in the calculation criteria.
(by entity or statutory authorities or third parties)
Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the
Child labour The Company has undertaken Value Chain Outreach in 2023-24 disseminating
external agency.
information on Human Rights, Equal Opportunity and ESG matters and
Forced/involuntary labour
encouraging the latter to walk the ESG path. The matter of assessment is under Yes. The energy consumption data and energy intensity data are audited and verified by Futurestation Advisors LLP as part of ‘Reasonable
Sexual harassment process. It is planned to hold more awareness programmes on such matters. Assurance’ for the BRSR.
Wages

Others- please specify

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. No
5. Provide details of any corrective actions taken or underway to address significant risks / concerns arising from the assessments
at Question 4 above. Not Applicable 3. Provide details of the following disclosures related to water, in the following format:

FY 23-24 FY 22-23
Parameter
Current Financial Year Previous Financial Year

Water withdrawal by source (in kilolitres)

(i) Surface water - 92356

(ii) Groundwater 384081 300375

(iii) Third party water 87724 8512

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Annexure VII to the Directors’ Report (contd.)

6. Please provide details of air emissions (other than GHG emissions) by the entity, in the following format:
FY 23-24 FY 22-23
Parameter
Current Financial Year Previous Financial Year
FY 23-24 FY 22-23
Parameter Please specify unit
(iv) Seawater / desalinated water — — Current Financial Year Previous Financial Year*

(v) Others 3730 5373 NOx mg/m3 (Average) 30.75 30.13

Total volume of water withdrawal (in kilolitres) (i + ii + iii + iv + v) 475535 406616 SOx mg/m3 (Average) 19.19 17.78

Total volume of water consumption (in kilolitres) 414424 404321

Particulate matter (PM) mg/m3 (Average) 53.76 50.15
Persistent organic pollutants (POP) — — —
Water intensity per rupee of turnover 4.14KL/Mln.INR 4.27KL/Mln.INR
(Total water consumption/Revenue from operations) Volatile organic compounds (VOC) ppm (Average) 4.01 5.50
Water intensity per rupee of turnover adjusted for Purchasing 92.8KL/Mln.INR 94.6 KL/Mln.INR Hazardous air pollutants (HAP) — — —
Power Parity (PPP) adjusted for PPP adjusted for PPP
Others – please specify — — —
(Total water consumption/Revenue from operations adjusted for PPP)
* Rearranged.
Water intensity in terms of physical output 0.56 KL/ KL-MT 0.62 KL/KL-MT

Water intensity (optional) – — — Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the
the relevant metric may be selected by the entity external agency.
Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the Yes, Envirocheck, Envirotech, Qualissure, EkoPro Aman Enviro, etc. and others as approved by local PCBs.
external agency.
Apart from Quarterly work place monitoring there are CPCB authorized audits from Industry experts and competent bodies which are
Yes. Futurestation Advisors LLP has conducted a resonable assurance.
conducted on surprise/ planned basis and no non-conformance observed in last FY.

4. Provide the following details related to water discharged:

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

FY 23-24 FY 23-24 FY 23-24 FY 22-23

Parameter
Current Financial Year Previous Financial Year Parameter Unit Current Previous
Financial Year Financial Year
Water discharge by destination and level of treatment (in kilolitres)
Total Scope 1 emissions Metric tonnes of CO2 9666 2484.73
(i) To Surface water Nil Nil (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, equivalent
– No treatment Nil Nil NF3, if available)
– With treatment – please specify level of Treatment 8942 8668.25 Total Scope 2 emissions Metric tonnes of CO2 29604.49 29837.5
(through ETP (Primary, secondary, and tertiary treatment) (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, equivalent
NF3, if available)
(ii) To Groundwater Nil Nil
Total Scope 1 and Scope 2 emission intensity per Metric tonnes of CO2 0.39 0.34
– No treatment Nil Nil rupee of turnover Equivalent/Mln-INR of
– With treatment – please specify level of treatment Nil Nil (Total Scope 1 and Scope 2 GHG emissions/Revenue from Turnover
operations)
(iii) To Seawater Nil Nil
Total Scope 1 and Scope 2 emission intensity per Metric tonnes of 022 8.79 7.57
(iii) To Seawater Nil Nil rupee of turnover adjusted for Purchasing Power Equivalent/ Mln-INR
– No treatment Nil Nil Parity (PPP) adjusted for PPP
(Total Scope 1 and Scope 2 GHG emissions/Revenue from
– With treatment – please specify level of treatment Nil Nil operations adjusted for PPP)
(iv) Sent to third-parties Nil Nil Total Scope 1 and Scope 2 emission intensity in terms Metric tonnes of CO2 0.053 0.049
of physical output Equivalent /KL- MT
– No treatment Nil Nil
Total Scope 1 and Scope 2 emission intensity (optional) - - -
– With treatment – please specify level of Treatment (After primary & 3020 2855
– the relevant metric may be selected by the entity
secondary treatment sent to CETP)
Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the
(v) Others Nil Nil external agency.
– No treatment Nil Nil Yes. Futurestation Advisors LLP has conducted a reasonable assurance.
– With treatment – please specify level of Treatment (ZLD/Gardening/ 49149 32047
Firewater tank top-up/process) 8. Does the entity have any project related to reducing Green House Gas emission? If Yes, then provide details.
Total water discharged (in kilolitres) 61110.80 43570.25
Sl. No. Project Name Project Cost When Cost Savings in FY GHG Emission
Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the (` in Crores) Implemented 23-24 (` in Crores) reduction in FY 23-24
external agency. (Mt of CO2)
Rooftop Solar Power Plant -
Yes. Futurestation Advisors LLP has conducted a resonable assurance. 1 3.65 Feb'20 1.38 988.8
Hindupur
Rooftop Solar Power Plant -
2 3.10 Oct'20
5. Has the entity implemented a mechanism for Zero Liquid Discharge? If yes, provide details of its coverage and implementation. Jejuri Ph I
1.28 859.0
Rooftop Solar Power Plant -
Yes, 50% manufacturing locations have been covered and operating successfully. One more plant will be covered with ZLD 3 1.00 Sep'23
Jejuri Ph II - New Addition
installations by Financial Year 2024-25.

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Annexure VII to the Directors’ Report (contd.)

Sl. No. Project Name Project Cost When Cost Savings in FY GHG Emission FY 23-24 FY 22-23
(` in Crores) Implemented 23-24 (` in Crores) reduction in FY 23-24 Parameter Current Previous
(Mt of CO2) Financial Year Financial Year
Rooftop Solar Power Plant - For each category of waste generated, total waste recovered through recycling, re-using or other recovery operations
1.01 Nov'20
Naltali Ph I (in metric tonnes)
3 0.42 299.5
Rooftop Solar Power Plant -
0.76 Apr'22 Category of waste
Naltali Ph II
Rooftop Solar Power Plant - (i) Recycled 839 942.358
4 1.90 Feb'21 0.44 364.7
Rishra (ii) Re-used 1047 308.596
Rooftop Solar Power Plant –
5 2.06 Jan'22 0.49 425.9 (iii) Other recovery operations 3 47.027
Goa
Rooftop Solar Power Plant - Total 1889 1297.98
1.79 Dec'22
Pondicherry Ph I
For each category of waste generated, total waste disposed by nature of disposal method (in metric tonnes)
6 Rooftop Solar Power Plant 0.79 765.7
Category of waste
- Pondicherry Ph II -New 1.53 Apr'23
Addition (i) Incineration 0 5
Rooftop Solar Power Plant - (ii) Landfilling 0 264
7 6.89 Oct'22 2.04 1753.3
Sandila (iii) Other disposal operations 6442 3548.818
Rooftop Solar Power Plant – Total 6442 3816.818
8 2.21 Nov'22 0.29 400.4
Jammu
Note: : Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency?
Rooftop Solar Power Plant - Br.
2.12 Jan'20 (Y/N) If yes, name of the external agency.
Paints - Hindupur Ph I
9 0.96 933.2 Yes. Futurestation Advisors LLP has conducted a reasonable assurance.
Rooftop Solar Power Plant - Br.
1.41 Aug'21
Paints - Hindupur Ph II
Rooftop Solar Power Plant - Br. 10. Briefly describe the waste management practices adopted in your establishments. Describe the strategy adopted by your
1.35 Jun'21
Paints - Sikandrabad Ph I company to reduce usage of hazardous and toxic chemicals in your products and processes and the practices adopted to
10 Rooftop Solar Power Plant - Br. 0.27 245.9
manage such wastes.
Paints - Sikandrabad Ph II - 0.90 Aug'23
New Addition
Company has launched a project WOW (War on Waste) under Manufacturing excellence umbrella which aims at 4R
Rooftop Solar Power Plant - Br.
11
Paints - Nalbari
0.95 Jun'21 0.16 177 (Reduce, Reuse, Recycle, Recreate) under which reduction of waste at source, Sticky loss recovery, powder RM reuse in
batches and recreate a usable RM from waste is being done and system is set in place to monitor the process and ensure
that no such material sent out as waste.
9. Provide details related to waste management by the entity, in the following format:
For filling operation all our plants have shifted towards use of automatics machines, where the chance of spillage is very less.
FY 23-24 FY 22-23
Parameter Current Previous Excess/less filing is stopped which could result in product rejection due to tinting.
Financial Year Financial Year
Defect prevention is targeted in products through RFT (Right First Time) implementation to minimize process waste generation.
Total Waste generated (in metric tonnes)
Plastic waste (A) 1216 124.63 Washing solvent generated from washing of equipment is being reused in subsequent production batches. Spent solvent is
reused for cleaning purpose and after multiple such uses, fresh solvent is recovered in-house from waste solvent through
E-waste (B) 7 4
distillation process. The recovered fresh solvent is recycled into paint manufacturing process related activities. ‘19th barrel
Bio-medical waste (C) 0 0.008
syndrome’ – project taken to limit generation of washing solvent at plant so within 18 barrels washing solvent generated gets
Construction and demolition waste (D) 0 0
reused in washing.
Battery waste (E) 60 4
Barrels used for production and storage purposes are re-used - another step towards Carbon Footprint reduction.
Radioactive waste (F) 0 0
Other Hazardous waste. Please specify, if any. (G) 3709 2301.88 Plastic waste from raw material packaging and damaged packaging material is sent to an authorized plastic recycler. Under
Other Non-hazardous waste generated (H). 3339 2278.28 Plastic Waste management rules, Berger Paints has established action plan as per our EPR obligations and carried out the
Please specify, if any. (Break-up by composition i.e. by materials relevant to the sector) compliance for recycling with company appointed WMA (Waste Management Agencies). Also, recycled plastic content is
Total (A + B + C + D + E + F + G + H) 8331 4711.799 used in our product packaging which ensured that use of virgin plastic can be reduced.
Waste intensity per rupee of turnover 0.083 MT/Mln. INR 0.0498 MT/Mln. INR
Waste generated inside the plant is being collected and disposed through approved Cement plants for co-processing.
(Total waste generated/Revenue from operations)
Waste intensity per rupee of turnover adjusted for Purchasing Power Parity (PPP) 1.87 MT/Mln. INR 1.1 MT/Mln. INR Powder collected from Dust extraction system is reused in making economy grade products.
(Total waste generated/Revenue from operations adjusted for PPP) adjusted for PPP adjusted for PPP
Project JAL has been taken ahead by the plants to curb wastage of water and which has helped to save on an average
Waste intensity in terms of physical output 0.011 MT/ KL-MT 0.007 MT/ KL-MT
of 3.2 lac Liters of water daily.
Waste intensity (optional) – the relevant metric may be selected by the entity - -
Through Project PARAGON our in-transit damages have reduced significantly causing lesser harm to environment and
better storage condition at the depots.

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Annexure VII to the Directors’ Report (contd.)

We have also implemented a number of waste reduction initiatives, such as reducing packaging, using recycled materials, (iii) Water withdrawal, consumption and discharge in the following format:
and encouraging employees to reduce their own waste. We have implemented a number of waste recycling programs, such
FY 23-24 FY 22-23
as paper, plastic, Container segregation and its best utilization. These initiatives help us to reduce our environmental impact Parameter Current Previous
and ensure that our products and processes are safe and sustainable. Financial Year Financial Year
Water withdrawal by source (in kilolitres)
11. If the entity has operations/offices in/around ecologically sensitive areas (such as national parks, wildlife sanctuaries, (i) Surface water - 40656
biosphere reserves, wetlands, biodiversity hotspots, forests, coastal regulation zones etc.) where environmental approvals / (ii) Groundwater Nil Nil
clearances are required, please specify details in the following format: None (iii) Third party water 38819 3640
(iv) Seawater / desalinated water Nil Nil
S. No. Location of operations/ Type of operations Whether the conditions of environmental approval/ (v) Others - 38
offices clearance are being complied with? (Y/N) If no, the
Total volume of water withdrawal (in kilolitres) 38819 44334
reasons thereof and corrective action taken, if any.
Total volume of water consumption (in kilolitres) 38819 44334
– – – –
Water intensity per rupee of turnover (Water consumed / turnover) 0.388 KL/Mln.INR 0.468 KL/Mln.INR

12. Details of environmental impact assessments of projects undertaken by the entity based on applicable laws, in the current Water intensity (optional) – the relevant metric may be selected by the entity - -
financial year: Water discharge by destination and level of treatment (in kilolitres)
(i) Into Surface water Nil Nil
Name and EIA Date Whether Results Relevant Web link
brief details Notification conducted by communicated – No treatment Nil Nil
of project No. independent in public domain – With treatment – please specify level of treatment Nil Nil
external (Yes/No)
(ii) Into Groundwater Nil Nil
agency
(Yes/No) – No treatment Nil Nil
– With treatment – please specify level of treatment Nil Nil
Additional S.O. 1533 17.04.2023 Yes Yes https://www.bergerpaints.com/about-
Capacity (E) dated us/expansions (iii) Into Seawater Nil Nil
expansion at 14.09.2006 – No treatment Nil Nil
Hindupur, AP
– With treatment – please specify level of treatment Nil Nil
Panagarh S.O. 1533 17.08.2023 Yes No, undergoing – (iv) Sent to third-parties Nil Nil
Project, WB (E) dated assessment
14.09.2006 – No treatment Nil Nil
– With treatment – please specify level of treatment Nil Nil
(v) Others Nil Nil
13. Is the entity compliant with the applicable environmental law/regulations/ guidelines in India; such as the Water (Prevention
– No treatment Nil Nil
and Control of Pollution) Act, Air (Prevention and Control of Pollution) Act, Environment protection act and rules thereunder
– With treatment – please specify level of treatment Through ETP (Primary, secondary, and tertiary 4572.09 4235
(Y/N). If not, provide details of all such non-compliances, in the following format: treatment)
Total water discharged (in kilolitres) 4572.09 4235
S. No. Specify the law/regulation/ Provide details Any fines/penalties/ Corrective action taken, Note: Indicate if any independent assessment/evaluation/assurance has been carried out by an external agency? (Y/N) If yes, name of the
guidelines which was not of the non- action taken by regulatory if any
external agency.
complied with compliance agencies such as pollution
control boards or by courts Yes. Futurestation Advisors LLP has conducted a reasonable assurance.

1 Water (Prevention and Control of None None NA (i) Name of the area – British Paints division of the Company, Hindupur
Pollution) Act (ii) Nature of operations-Liquid paints Manufacturing
2 Air (Prevention and Control of None None NA (iii) Water withdrawal, consumption and discharge in the following format:
Pollution) Act

3 Environment Protection Act None None NA FY 23-24 FY 22-23

Parameter
Current Financial Year Previous Financial Year
Water withdrawal by source (in kilolitres)
Leadership Indicators (i) Surface water - -
(ii) Groundwater 16062 17073
1. Water withdrawal, consumption and discharge in areas of water stress (in kilolitres):
(iii) Third party water 202 Nil

For each facility/plant located in areas of water stress, provide the following information: (iv) Seawater/desalinated water Nil Nil
(v) Others 0 476
(i) Name of the area – Berger Paints Hindupur
Total volume of water withdrawal (in kilolitres) 16264 17549
(ii) Nature of operations – Liquid paints Manufacturing Total volume of water consumption (in kilolitres) 16051 16353
Water intensity per rupee of turnover (Water consumed/turnover) 0.16 KL/Mln.INR 0.17 KL/Mln.INR

Water intensity (optional) – the relevant metric may be selected by the entity – –

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Annexure VII to the Directors’ Report (contd.)

FY 23-24 FY 22-23 2. Please provide details of total Scope 3 emissions & its intensity, in the following format:
Parameter
Current Financial Year Previous Financial Year
FY 23-24 FY 22-23
Water discharge by destination and level of treatment (in kilolitres) Parameter Unit Current Previous
(i) Into Surface water Nil Nil Financial Year Financial Year

- No treatment Nil Nil Total Scope 3 emissions (Break-up of the GHG into CO2, CH4, Metric tonnes of CO2 NA* NA*
N2O, HFCs, PFCs, SF6, NF3, if available) equivalent
- With treatment – please specify level of treatment Nil 720
Total Scope 3 emissions per rupee of turnover – NA* NA*
(ii) Into Groundwater Nil Nil
Total Scope 3 emission intensity (optional) – the relevant metric – – –
- No treatment Nil Nil may be selected by the entity
- With treatment – please specify level of treatment Nil Nil
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.
(iii) Into Seawater Nil Nil
Yes. Futurestation Advisors LLP has conducted a reasonable assurance.
- No treatment Nil Nil
*The Company has not carried out computation of Scope 3 emissions for the current year.
- With treatment – please specify level of treatment Nil Nil
(iv) Sent to third-parties Nil Nil
- No treatment Nil Nil 3. With respect to the ecologically sensitive areas reported at Question 11 of Essential Indicators above, provide details of
- With treatment – please specify level of treatment Nil Nil significant direct & indirect impact of the entity on biodiversity in such areas along-with prevention and remediation activities.
(v) Others Nil Nil Not Applicable
- No treatment Nil Nil
- With treatment – please specify level of treatment 213 Nil 4. If the entity has undertaken any specific initiatives or used innovative technology or solutions to improve resource efficiency, or
Total water discharged (in kilolitres) 213 720
reduce impact due to emissions/effluent discharge/waste generated, please provide details of the same as well as outcome
(i) Name of the area – British Paints division of the Company, Sikandrabad of such initiatives, as per the following format:
(ii) Nature of operations-Liquid Paints Manufacturing
(iii) Water withdrawal, consumption and discharge in the following format S. No. Initiative undertaken Details of the initiative (Web-link, if any, may be Outcome of the initiative
provided along-with summary)
FY 23-24 FY 22-23
Parameter 1 Zero Liquid Discharge From the Effluent Treatment Plants installed at all of our 1) Zero discharge of liquid
Current Financial Year Previous Financial Year
System Units, the treated water was earlier released after the effluent & reuse of the same after
Water withdrawal by source (in kilolitres)
characteristics of the effluent water were met as per the treatment.
(i) Surface water – – PCB recommendation but, to recycle & reuse that water &
2) Reduction of water
(ii) Groundwater 13823.9 16059 thereby, to reduce the water consumption of the Units, we
consumption.
(iii) Third party water Nil Nil have also installed ZLD (Zero Liquid Discharge) systems at
applicable units which consists of various Filtration units
(iv) Seawater / desalinated water Nil Nil along with RO module & MEE (Multiple Effect Evaporator).
(v) Others Nil Nil Further we have upgraded the system with MVRE which is
Total volume of water withdrawal (in kilolitres) 13823.9 16059 low energy consumption. After treating the effluent water
coming from ETP, through ZLD system, this water is used
Total volume of water consumption (in kilolitres) 13158.77 15785
for domestic & industrial utility application.
Water intensity per rupee of turnover (Water consumed/turnover) 0.13 KL/ Mln. INR 0.17 KL/ Mln. INR
Water intensity (optional) – the relevant metric may be selected by the entity – – 2 Effluent Treatment Plants Essentially, the paints manufacturing process, as such, 1) Reduction of BOD, COD, TSS
in all Berger Units, with does not directly generate any wastewater streams to etc. to the maximum extent in
Water discharge by destination and level of treatment (in kilolitres)
Activated Sludge Process cause any water pollution. However, at a typical paints the treated water, to maintain the
(i) Into Surface water Nil Nil & Tertiary Treatment. manufacturing facility, the wastewater streams generated same within the prescribed limit
- No treatment Nil Nil from the operations include those from equipment cleaning/ of PCB.
reactor washing and from the support utilities. These waste
- With treatment – please specify level of treatment Nil 750
water are collected from their respective point of generation
(ii) Into Groundwater Nil Nil & transferred to the ETP’s with Activated Sludge Process &
- No treatment Nil Nil Tertiary Treatment, where these are treated to maintain level
- With treatment – please specify level of treatment Nil Nil for certain parameters like BOD, COD, TDS, TSS etc. within
the limits prescribed by the PCB.
(iii) Into Seawater Nil Nil
- No treatment Nil Nil 3 Usage of Bio-Fuel instead In the Resin Plants, Thermic Fluid Heaters are used to 1) Reduction of huge amount
- With treatment – please specify level of treatment Nil Nil of Diesel for the Thermic supply process heat to the Reactors. Earlier we used carbon foot print.
Fluid Heaters of Resin Diesel as the fuel for this Thermic Fluid Heaters but now
(iv) Sent to third-parties Nil Nil 2) Reduction of Green House Gas
Plants. we have replaced the Diesel fired heaters by Bio-fuel fired
- No treatment Nil Nil emission.
Heaters like use of Ground nut pellets, cashew nuts pellets,
- With treatment – please specify level of treatment Nil Nil Sugarcane baggase, etc. with fully automatic closed
loop charging system. Bio-fuel being much greener fuel
(v) Others Nil Nil
compared to Diesel, the Carbon foot print & Green House
- No treatment Nil Nil gas emission has reduced dramatically, apart from the huge
- With treatment – please specify level of treatment 665 Nil monetary savings obtained.
Total water discharged (in kilolitres) 665 750

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Integrated Annual Report 2023-24

Annexure VII to the Directors’ Report (contd.)

S. No. Initiative undertaken Details of the initiative (Web-link, if any, may be Outcome of the initiative
ensure the continuity of operations in the event of a disaster. It includes a risk assessment, a detailed plan for responding to
provided along-with summary) and recovering from a disaster, and a plan for testing and maintaining the plan. The plan also includes a communication plan
4 Usage of PNG (CLEANER 1. PNG Cleaner Fuel has been used by replacing LSHS/ 1) Reduction of huge amount to ensure that employees, customers, and other stakeholders are informed of the situation and the steps that are being taken
–Fuel) instead of LSHS HSD/ FO Pollutant Fuel earlier being used for operation of carbon foot print.
for the Thermic Fluid Resin Thermopac, which is much cleaner fuel means that it
to address it. The plan is regularly updated to ensure that it is current and effective.
2) Reduction of Green House Gas
Heaters of Resin Plants produces fewer emissions and pollutants when burned. This
emission. On site emergency plans are available and communicated to the relevant stakeholders. Mock Drills are conducted periodically
and DUAL Fuel KIT PNG helps to reduce air pollution and improve air quality.
Based for operation of as emergency preparedness plan to deal with any unforeseeable natural or man-made disaster or emergency situation.
2. PNG is also more efficient than LSHS, meaning that it
DG Set
requires less fuel to generate the same amount of heat. 6. Disclose any significant adverse impact to the environment, arising from the value chain of the entity. What mitigation or
This can result in lower operating costs for the thermic fluid
heater. adaptation measures have been taken by the entity in this regard.
3. PNG is also a safer fuel than LSHS, as it is non-toxic Not Assessed
and lighter than air. This reduces the risk of fire and other
accidents in the workplace. 7. Percentage of value chain partners (by value of business done with such partners) that were assessed for environmental
4. Finally, PNG is a more sustainable fuel than LSHS, as it is impacts.
derived from Fossils fuels and very cleaner fuel not left any
residue .This helps to reduce the environmental impact of None
the thermic fluid heater.
5 (B)All Out Project (B)ALL Out, our flagship initiative to enhance We have been able to save more PRINCIPLE 7 Businesses, when engaging in influencing public and regulatory policy, should do so in a
grinding efficiency with safer & economically viable means, than two lacs unit of electricity
has made significant progress since you have last heard through this initiative. manner that is responsible and transparent
about it. We have successfully replaced Ball Mills with safer
and more efficient technologies, such as Basket Mills, IEC,
Essential Indicators
Stator Rotor, mixed combinations, or new technologies.
This strategic move has not only mitigated safety risks and
eliminated noise pollution but also delivered substantial 1. a. Number of affiliations with trade and industry chambers/ associations.
power savings.
6 DPV Water reuse We have installed Pigging system in our plant to collect Around 100 KL of water and 20 • Manufacturing Excellence team has won ‘Smart and Future Ready Factory of the year Award’ at Manufacturing and
maximum retention during emulsion and water based paints MT of emulsion per month is
transfer. This is being recollected and used up in batches being saved through this initiative. MSME Conclave 2023 by ASSOCHAM.
thereby helping to decrease material loss and decrease our
ETP load. • Berger Paints received the Gold Award for excellence in EHS practices during CII- SR- EHS Excellence Awards 2023.
7 Project JAL Taken across all our units with target to reduce our ETP 1) 3.2 Lac Litres of water saved
intake water by 50% through re-using measures, arresting daily. • Naltali Plant won the State championship at 16th CII Encon Awards 2023.
leakages and spread awareness on less wastage of water
and proper accounting. 2) No need to enhance ETP • Jejuri Unit declared winner in 4th Green Urja & Energy efficiency Awards.
capacity with increase in
production load • Corporate Manufacturing Excellence team has won the “Special Jury” award in CII External Regional Productivity
8 Green STP Rediscovering Nature’s Genius in treating Sewage - the 15,00,000 Liter sewage water
cow’s stomach. The unique patented technology treats purification per year capacity. Awards 2022.
sewage in a decentralized, self- sustainable way in
underground chambers without power, chemicals or human • Corporate Engineering and VVN unit won Genentech Energy Conservation Award 2021.
intervention. Using Biomimicry, regenerative innovation
inspired by nature, the Green-STP utilizes functional • Berger Paints won Best in Class Carbon Footprint award in the Stars of the Industry Awards -2021 by the World
principles and strategies of microorganisms and ecosystem
Manufacturing Congress.
found in a cow’s stomach
9 Rain-water harvesting by An artificial pond is being adopted in nearby village at 43155 m3 of annual rainfall is • Corporate EHS won most prestigious Environment Protection Awards – 2021 by Greentech Foundation as Winner in
adaptation of pond Gaziveerpuram which will recharge 50 % rain water and being harvested
50% will evaporate by sun dried of own storage capacity. the Gold Category, competing with all large Public Sector Organizations and large Multi-National Companies.
10 Installation of Roof Top We have recognized the importance of sustainability and 1,00,74,876 kWh generated in
Solar Power Plant renewable energy. One of the initiatives they might have FY 23-24 b. List the top 10 trade and industry chambers/ associations (determined based on the total members of such body) the
undertaken is the installation of rooftop solar plants on their
facilities. Solar energy has significantly reduce electricity entity is a member of/affiliated to.
consumption over the long term. By generating our own
electricity from solar panels, we have been able to offset the
consumption from the grid, thus switching over to cleaner
S. Name of the trade and industry chambers/associations Reach of trade and industry chambers/
and greener alternatives.
No. associations (State/National)
11 Many products have All our Two-wheeler formulations are RoHS compliant. In Lead, Chrome, Mercury Free
been developed with zero decorative segment, we offer Green label certified products. products 1 Bengal Chamber of Commerce and Industry (BCC & I) State
heavy metal content
2 Confederation of Indian Industry (CII) National
5. Does the entity have a business continuity and disaster management plan? Give details in 100 words/web link.
3 Indian Paint Association (IPA) National
Yes, the entity has a business continuity and disaster management plan. This plan outlines the steps the entity will take to

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Integrated Annual Report 2023-24

Annexure VII to the Directors’ Report (contd.)

2. Provide details of corrective action taken or underway on any issues related to anti- competitive conduct by the entity, based 3. Describe the mechanisms to receive and redress grievances of the community.
on adverse orders from regulatory authorities. Berger Paints has a process to receive, register, assess and resolve grievances of CSR beneficiaries

Name of authority Brief of the case Corrective action taken 4. Percentage of input material (inputs to total inputs by value) sourced from suppliers:
Nil Nil Nil
FY 23-24 FY 22-23
There is no adverse order against the Company. Current Previous
Financial Year Financial Year
Leadership Indicators Directly sourced from MSMEs/small producers 11% 22%
1. Details of public policy positions advocated by the entity: Directly from within India 79% 78%

S. No. Public Policy Method Whether Frequency of Review by Web Link, if

5. Job creation in smaller towns – Disclose wages paid to persons employed (including employees or workers employed on a
advocated resorted for information Board (Annually/Half yearly/ available
such advocacy available in public Quarterly/Others – please permanent or non-permanent / on contract basis) in the following locations, as % of total wage cost:
domain? specify)
(Yes/No) FY 23-24 FY 22-23
Location*
Current Financial Year Previous Financial Year
– Nil Nil Nil Nil –
Rural 20.26% 20.26%
Semi-urban 3.33% 3.32%
PRINCIPLE 8 Businesses should promote inclusive growth and equitable development Urban 43.61% 43.41%
Metropolitan 32.78% 32.99%
Essential Indicators
1. Details of Social Impact Assessments (SIA) of projects undertaken by the entity based on applicable laws, in the current *(Place to be categorized as per RBI Classification System - rural/semi-urban/urban/metropolitan)
financial year.
Leadership Indicators
Name SIA Notification No. Date of Whether Results Relevant Web link
and brief Notification conducted by communicated
details of independent in public
1. Provide details of actions taken to mitigate any negative social impacts identified in the Social Impact Assessments (Reference:
project external domain (Yes/ Question 1 of Essential Indicators above):
agency (Yes/ No)
No)
Details of negative social impact identified Corrective action taken
Additional As per the EIA 17.04.2023 Yes Yes https://www.bergerpaints.com/about-
Capacity notification S.O. 1533 (E) us/expansions There are no negative impacts. However, projects are undertaken Not applicable as there are no negative impacts.
expansion dated 14.09.2006, EIA maintaining all environmental related recommendations mentioned in
at Hindupur, studies are being carried the ToR report issued by competent authority.
AP out. Socio Economic
Impact Assessment is
Panagarh being carried out for 17.08.2023 Yes No, undergoing 2. Provide the following information on CSR projects undertaken by your entity in designated aspirational districts as identified
Project, WB criteria such as – assessment by government bodies:
1. Employment to local
people S. No. State Aspirational District Amount spent (In INR)
2. Transportation of raw
material and finished 1 Andhra Pradesh Vizianagaram 1,77,760
goods 2 Assam Barpeta 58,960
3. Contribution to
state and central 3 Bihar Aurangabad 97,460
exchequers by way of 4 Bihar Gaya 1,14,840
taxes and duty
5 Bihar Katihar 76,780
4. CER activities which
bring positive impact 6 Bihar Muzaffarpur 3,35,060
towards development
of ecosystem and 7 Bihar Sitamarhi 78,100
social habitat
8 Chhattisgarh Bijapur 1,95,140
Social management
plan is accordingly 9 Chhattisgarh Korba 2,13,840
developed. 10 Chhattisgarh Rajnandgaon 93,940
11 Jharkhand Bokaro 1,28,700
2. Provide information on project(s) for which ongoing Rehabilitation and Resettlement (R&R) is being undertaken by your entity,
12 Jharkhand Chatra 26,620
in the following format: Not Applicable
13 Jharkhand Godda 48,840
S. No. Name of Project for State District No. of Project % of PAFs Amounts paid
which R&R is ongoing Affected covered by to PAFs in the 14 Jharkhand Khunti 4,180
Families (PAFs) R&R FY (In INR)
15 Jharkhand Latehar 1,96,020
– – – – – – –

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Annexure VII to the Directors’ Report (contd.)

Receiving Grievances
S. No. State Aspirational District Amount spent (In INR)
16 Jharkhand Lohardaga 20,020
Berger Paints has created multiple means through which affected parties can bring their grievances to the attention of
17 Jharkhand Pakur 220 the company.
18 Jharkhand Palamu 4,25,700
• Email: [email protected]
19 Jharkhand Purbi Singhbhum 1,73,800
• Post: To registered office at Berger House, 129 Park Street, Kolkata 700017
20 Karnataka Raichur 24,640
• Phone: Call Centre with multi-lingual language support at 1800 103 6030 OR phone numbers of Berger’s registered office,
21 Maharashtra Osmanabad 10,560
+91 33 2229 9724/2229 6005/06/1
22 Maharashtra Washim 48,400
• Fax: Over facsimile +91 33 2249 9009/9729
23 Odisha Dhenkanal 3,520
• Website: https://www.bergerpaints.com/investors/services
24 Odisha Kalahandi 16,280
25 Odisha Rayagada 3,520
• Social Media: Facebook, Twitter, Instagram, Pinterest, YouTube.

26 Uttar Pradesh Balrampur 4,840 • ORM Tool: The Simplify360 tool is used by the company for online listening and capturing the digital voice of various
stakeholders across platforms. This allows Berger Paints the ability to identify and reach out to parties who have problems
3. (a) Do you have a preferential procurement policy where you give preference to purchase from suppliers that need solving.
comprising marginalized /vulnerable groups? (Yes/No) No as the Company does not have information on marginalized • Offline: Complaints can be registered with any of the company’s sales offices across the country. The contact details of these
vulnerable groups. offices are available on the company’s website as well in the annual report and on its trade pricelists.
(b) From which marginalized /vulnerable groups do you procure? The Company does not have information on marginalized/ Information regarding the various means of reaching Berger are adequately publicized through various physical and digital means.
vulnerable groups.
All product packaging, promotion material, printed matter, digital resources of the company carry details of the manner in which
(c) What percentage of total procurement (by value) does it constitute? Not Available stakeholders can escalate their grievances to the company.

4. Details of the benefits derived and shared from the intellectual properties owned or acquired by your entity (in the current Registering Grievances
financial year), based on traditional knowledge: Not Applicable
All complaints and grievances are registered and archived digitally on Microsoft Dynamics CRM or SharePoint depending on the
S. No. Intellectual Property based on traditional Owned/ Acquired Benefit shared Basis of calculating nature of the complaint, with a unique Service Request number and date.
knowledge (Yes/No) (Yes / No) benefit share
The [email protected] email address is used to transmit and escalate complaints to the personnel in
– – – – –
various functions and divisions tasked with assessing and resolving them.

5. Details of corrective actions taken or underway based on any adverse order in intellectual property related disputes wherein The Customer Grievance Officer monitors all grievances till they are closed.
usage of traditional knowledge is involved. Not Applicable
Assess and Resolve Grievances
Name of authority Brief of the Case Corrective action taken Product Complaints - Any product complaint received by Berger Paints whether online or offline is attended to and investigated
– – – by technically competent personnel from the concerned business division. These are also logged into a SharePoint portal and
details are shared with the concerned product, production and R&D team members for information and further investigation.
6. Details of beneficiaries of CSR Projects:
Service Complaints - A Complaint regarding service failure at any worksite are attended to and investigated by personnel
S. No. CSR Project No. of persons benefitted % of beneficiaries from vulnerable and marginalized from the concerned business division.
from CSR Projects groups
1 iTrain 1,24,158 across all locations Not Applicable as the Company does not have information on Shareholder Issues or Complaints - These are attended to by the secretarial and legal department in a time-bound manner.
marginalised/vulnerable groups
Dealer/Distributor Complaints - These are attended to by the sales team members and are tracked till closure by the
national head of sales.
PRINCIPLE 9 Businesses should engage with and provide value to their consumers in a responsible manner
Service Provider (Interior Designers, Painters, Architects etc.) Complaints - These are attended to by exclusive
field teams who are deployed to service these stakeholders
Essential Indicators
2. Turnover of products and/ services as a percentage of turnover from all products/service that carry information about:
1. Describe the mechanisms in place to receive and respond to consumer complaints and feedback.
As a percentage to total turnover
The Company has established an adequate grievance redressal mechanism for the consumers which addresses customer
concerns, feedbacks and complaints. The Company maintains a specific section in its website, a dedicated email id and Environmental and social parameters relevant to the product 80%

dedicated phone numbers including a toll-free number where the customers can post their queries, grievances, suggestions, Safe and responsible usage 100%
feedback for the products and/or services of the Company. Wherever required, the Company escalates the complaints to the Recycling and/or safe disposal NIL
level of business heads, regional heads/ functional heads and other concerned officials.

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Annexure VII to the Directors’ Report (contd.)

3. Number of consumer complaints in respect of the following: Leadership Indicators

1. Channels / platforms where information on products and services of the entity can be accessed (provide web link, if available).
FY 23-24 Remarks FY 22-23 Remarks
Current Financial Year Previous Financial Year https://www.bergerpaints.com/

Received Pending Received Pending 2. Steps taken to inform and educate consumers about safe and responsible usage of products and/or services.
during the resolution during the resolution
year at end of year at end of Dealers meet; Customer Complaint Resolution meets on quarterly or yearly basis to discuss about safe and responsible
year year usage of products and/or services.

Data privacy Nil Nil - Nil Nil - Usage instructions of the company’s decorative products are available online on www.bergerpaints.com. The Product
Data Sheet (PDS) & Material Safety Data Sheet (MSDS) for each product is also provided for the customer to access.
Advertising Nil Nil - Nil Nil -

3. Mechanisms in place to inform consumers of any risk of disruption/discontinuation of essential services.

Cyber-security Nil Nil - Nil Nil -
The Company interacts with dealers on regular basis and all changes/proposed changes in operations are communicated in
Delivery of essential services Nil Nil - Nil Nil -
a proactive basis.

Restrictive Trade Practices Nil Nil - Nil Nil -

4. Does the entity display product information on the product over and above what is mandated as per local laws? (Yes/No/Not
Unfair Trade Practices Nil Nil - Nil Nil - 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)
Other Nil Nil - Nil Nil -
Yes, a customer survey of Express Painting customers is carried out on completion of the job and customers rate the quality

4. Details of instances of product recalls on account of safety issues: of the service experience, products, contractors and workmanship.

Number Reason for recalls

Voluntary recalls Nil Nil

Forced recalls Nil Nil

This is a decorative product sold on retail basis and traditionally there is a no practice of recall in such product distribution.

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

Web-link of the Cyber Security Policy - https://www.bergerpaints.com/about-us/policies/cyber-security-policy

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.

As regards complaints against delivery of essential services the Company evaluates the complaints and wherever necessary
resolves the same. As no one has complained on issues relating to advertising; cyber security and data privacy of customers;
re-occurrence of instances of product recalls, there is no corrective action necessary.

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: NA

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Annexure VII.I to the Directors’ Report

Reasonable Assurance Report of Business Responsibility and Sustainability 2. The Organisational Boundary considered in computation of Scope 1 and Scope 2 GHG emissions is limited to the plants
mentioned above. Equity share, Financial or Operational control criteria of GHG Protocol have not been used to set the
Report – Core Indicators vide SEBI Circular No. SEBI/HO/CFD- SEC-2/P/C boundary.
CIR/2023/122 dated July 12, 2023
3. The data recording, collation and reporting process for energy, water and waste is fair. However, there is scope to
improve its robustness to reduce risk of misstatement.
Assurance Statement 4. The waste segregation, measurement and storage facilities have scope of improvement
Inherent Limitations
To The Management and Board of Directors
The absence of a significant body of established practice on which to draw to evaluate and measure non financial information
Berger Paints India Limited
allows for different, but acceptable, measures and measurement techniques and can affect comparability between entities. In
addition, GHG quantification is subject to inherent uncertainty because of incomplete scientific knowledge used to determine
Futurestation Advisors LLP (also referred as “Futurestation” or “we” or “us”) was engaged by Berger Paints India Limited (also emission factors and availability of updated credible values.
referred as “BPIL”) to conduct a reasonable assurance procedure on the BRSR Core attributes FY 2023-24 as reported by BPIL for
the period stated below. This Assurance Statement applies to the procedure conducted by us as per the engagement agreement Assurance Opinion:
dated 22nd September 2023 signed between BPIL and Futurestation. The determination of the BRSR Core attributes is the Based on the procedures we have performed and the evidence we have obtained, the BRSR Core attributes for the financial year
sole responsibility of BPIL. Futurestation’s responsibility was to conduct reasonable assurance procedure based on applicable ended 31 March 2024 are prepared in all material respects.
standards as per the engagement agreement referred above.
Statement of independence, impartiality and competence
Futurestation Advisors LLP is an independent professional services company that specializes in sustainability advisory and
Reporting Period assurance services. No member of the reasonable assurance procedure performing team has a business relationship with BPIL,
1st of April 2023 to 31st of March 2024. its directors or managers beyond that required of this assignment. We conducted this procedure independently and to our
knowledge there has been no conflict of interest. The team has extensive experience in conducting assurance over environmental,
Level of Assurance
social, ethical, governance, health and safety information, systems and processes, has over 30 years combined experience in this
Reasonable Assurance. A reasonable assurance procedure involves assessing the risk of material mis-statement of the agreed field and an excellent understanding of the subject matter.
attributes whether due to fraud or error, responding to the assessed risk as necessary under the circumstances. We conducted
our reasonable assurance procedure in accordance with International Standard on Assurance Engagements 3000 (Revised),
SUDIPTA DAS
Assurance Engagements other than Audits or Reviews of Historical Financial Information, issued by the International Auditing and This assurance statement, including the opinion expressed
Partner
Assurance Standards Board. These standards require that we plan and perform this engagement to obtain reasonable assurance herein, is provided to Berger Paints India Limited and
about whether the reported BRSR Core attributes are prepared, in all material respects, in accordance with the reporting criteria. Futurestation Advisors LLP is solely for the benefit of Berger Paints India Limited in
The procedures we performed were based on our professional judgement and included inquiries, observation of processes 15th May, 2024 accordance with the terms of our agreement. We consent
performed, inspection of data recording procedures on sample basis particularly for operational attributes (like energy, water to the release of this statement by you in order to satisfy the
and waste), inspection of data collating and recording procedures, evaluating the appropriateness of quantification methods and requirements of SEBI but without accepting or assuming
reporting policies, and agreeing or reconciling with underlying records. any responsibility or liability on our part to SEBI or to any
other party who may have access to this statement.
Given the circumstances of the engagement, in performing the procedures listed above, we:
• Made BPIL’s management and process owners aware of the procedures to be performed by us.
• Understood and evaluated the design of the key structures, systems, processes and controls for managing, recording and
reporting on the identified attributes.
• Checked consolidation for various plants and corporate offices for ensuring the completeness of data being reported
• Based on that understanding and the risks that the reported data may be materially misstated, determined the nature, timing
and extent of further procedures
• Performed substantive testing on a selective basis of the identified attributes at the corporate head office in Kolkata, office in
New Delhi, and visited sample representative plants to check that data had been appropriately measured, recorded, collated
and reported;
• Reviewed records and performed testing including recalculation of sample data to establish an assurance trail
• Reviewed the level of adherence to the reporting criteria and the reporting framework followed by BPIL in preparing the BRSR
Core data
• Reviewed the level of risk involved in material incorrectness in recording, collating and reporting of the data

BRSR Core Attributes

The BRSR Core attributes are mentioned in page 3 of this statement.

Observations
Our observations after conducting the reasonable assurance procedure are:
1. The data on GHG, Energy, Water, Waste and Safety include only those pertaining to the plants at Howrah, Pondicherry,
Goa, Rishra, Jammu, Jejuri, Hindupur (2 plants), Naltali, Taloja, Sandila, Sikandrabad, Samba and Nalbari.

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Annexure VII.I to the Directors’ Report (contd.)

BRSR Core FY 2023-24 BRSR Core FY 2023-24 (contd.)

Sr.
Sr. Attribute Parameter Measurement Data
Attribute Parameter Measurement Data No.
No.
Gross wages paid to females as
Total Scope 1 emissions tCO2e 9666 In % terms 0.22
%of wages paid
Total Scope 2 emissions tCO2e 29604 Enabling Gender • Total Complaints on Sexual Harassment (POSH) reported 1
Green-house gas 6 Diversity in
1 Total Scope 1 and Scope 2 emissions tCO2e/Total Revenue
(GHG) footprint 8.79 Business • Complaints on POSH as a % of female employees/
GHG Emission Intensity (Scope from Operations adjusted for PPP (tCO2e/Mln INR) Complaints on POSH 0.25
1 +2) workers
Total Scope 1 and Scope 2 emissions tCO2e/KL of Product 0.053 • Complaints on POSH upheld 1
Total water consumption KL 414424 Input material sourced from
KL/Mln INR adjusted for PPP 92.8 following sources as % of total
Water consumption intensity purchases – Directly sourced In % terms – As % of total purchases by value 11
KL/KL of Product 0.56 from MSMEs/ small producers
KL/Secondary level treatment in ETP / Release to surface and from within India
2 Water footprint 8942 Enabling Inclusive
water outside 7 Job creation in smaller towns
Development
Water Discharge by destination KL/Secondary level treatment in ETP / Release to CETP – Wages paid to persons
3020
and levels of Treatment outside employed in smaller towns
In % terms – As % of total wage cost 23.59
(permanent or non- permanent /
KL/Secondary level treatment in ETP / Release to garden
49149 on contract) as % of total wage
inside
cost
Total energy consumed Mega Joules 406726451
8 Instances involving loss /
Total energy consumed % of breach of data of customers
energy consumed from renewable In % terms 47 Fairness in as a percentage of total data In % terms 0
3 Energy footprint sources Engaging with breaches or cyber security
Customers and events
Mega Joules per Mln INR/adjusted for PPP 91080 Suppliers
Energy intensity Number of days of accounts
Mega Joules/KL of Product 552.95 (Accounts payable *365)/Cost of goods/services procured 97
payable
Plastic waste (A) MT 1216
• Purchases from trading houses as % of total purchases 22
E-waste (B) MT 7
Bio-medical waste (C) MT 0 • Number of trading houses where purchases are 327
made from
Construction and demolition waste
MT 0 • Purchases from top 10 trading houses as % of total 48.8
(D)
purchases from trading houses
Battery waste (E) MT 60 84.89
Concentration of purchases • Sales to dealers/distributors as % of total sales
Radioactive waste (F) MT 0 & sales done with trading
Open-ness of • Number of dealers/distributors to whom sales are made 41,379
9 houses, dealers, and related
Other Hazardous waste. (G) MT 3709 business
parties Loans and advances & • Sales to top 10 dealers/distributors as % of total sales to
Embracing
Other Non-hazardous waste investments with related parties dealers/distributors 2.4
circularity - details MT 3339
generated (H).
4 related to waste Share of RPTs (as respective %age) in -
management by Total waste generated ((A+B + C +
MT 8331 • Purchases 4
the entity D + E + F + G + H)
• Sales 1
MT/Mln INR adjusted for PPP 1.87
Waste intensity • Loans & advances 100
MT/KL of Product 0.01
• Investments 94
Each category of waste generated, MT 1889
total waste recovered through
recycling, re-using or other Intensity % 23
recovery operations
For each category of waste MT 6442
generated, total waste disposed
by nature of disposal Intensity % 77

Spending on measures towards

well- being of employees and
In % terms 0.08
workers – cost incurred as a % of
Enhancing total revenue of the company
Employee
5 Number of Permanent Disabilities 0
Wellbeing and
Safety Details of safety related incidents
Lost Time Injury Frequency Rate (LTIFR)
for employees and workers 0
(per one million-person hours worked)
(including contract-workforce
No. of fatalities 0

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