ANNEXURE - 3A TO THE BOARD’S REPORT

Business Responsibility and

Sustainability Report

Section A Section B Section C

General Management Principle wise
Disclosures and Process Performance
Disclosures Disclosure

Principle 1 Principle 2 Principle 3

Businesses should conduct and Businesses should provide goods Businesses should respect and
govern themselves with integrity, and services in a manner that is promote the well-being of all
and in a manner that is ethical, sustainable and safe employees, including those in
transparent and accountable their value chains

Read more on page 243 Read more on page 254 Read more on page 258

Principle 4 Principle 5 Principle 6

Businesses should respect the Businesses should respect and Businesses should respect and
interests of and be responsive to all promote human rights make efforts to protect and restore
its stakeholders the environment

Read more on page 269 Read more on page 273 Read more on page 278

Principle 7 Principle 8 Principle 9

Businesses, when engaging in Businesses should promote inclusive Businesses should engage with and
influencing public and regulatory growth and equitable development provide value to their consumers in a
policy, should do so in a manner responsible manner
that is responsible and transparent

Read more on page 286 Read more on page 287 Read more on page 292

Annual Report 2024-25 231

 Section A General Disclosures

I. Details of the listed entity

1. Corporate Identity Number (CIN) of the L15202DL1959PLC003786

Company

2. Name of the Company Nestlé India Limited

3. Year of Incorporation 28th March 1959

4. Registered office address 100 / 101, World Trade Centre, Barakhamba Lane,
New Delhi – 110001, India

5. Corporate address “Nestlé House”, Jacaranda Marg, ‘M’ Block, DLF

City, Phase - II, Gurugram - 122 002, Haryana, India

6. E-mail id [email protected]

7. Telephone 011-23418891

8. Website www.nestle.in

9. Financial year for which reporting is being Financial year ended 31st March 2025
done

10. Name of the stock exchange where shares BSE Limited

are listed National Stock Exchange of India Limited

11. Paid-up capital (In INR) INR 964,157,160

12. Name and contact details of the person who Dr. Taruna Saxena
may be contacted in case of any queries on Head – Sustainability & Societal Initiatives
the BRSR report [email protected]
011-23418891

13. Reporting boundary The disclosures made in this report are on a

standalone basis for Nestlé India Limited

14. Name of Assurance Provider (BRSR Core) Grant Thornton Bharat LLP (“GTBLLP”)
LLP ID: AAA-7677
Name of the assurer: Abhishek Tripathi
Date of signing: 24th April 2025

15. Type of Assurance Obtained Reasonable Assurance for BRSR Core Indicators as
per ISAE 3000 (Revised)

II. Products/services
16. Details of business activities (accounting for 90% of the turnover):

S. No. Description of Main Activity Description of Business Activity % of Turnover of the Entity
1. Food Processing Industry Food Processing Industry 100%

232 Nestlé India Limited

17. Products/Services sold by the entity (accounting for 90% of the turnover):

S.No. Product/Service NIC Code % of Total Turnover Contributed

1 Milk Products and Nutrition 10509 38.1%
2 Prepared dishes and cooking aids 10750 30.9%
3 Confectionery 10732 & 10733 16.6%
4 Powdered and Liquid Beverages 10792 14.4%

Ill. Operations
18. Number of locations where plants and/or operations/offices of the entity are situated.

Location Number of Plants Number of Offices Total

National 9 4 Sales Branches, 15
1 Head Office,
1 Registered Office
International Not Applicable - -

Your Company’s nine manufacturing facilities are located at Moga (Punjab), Choladi (Tamil Nadu), Nanjangud
(Karnataka), Samalkha (Haryana), Ponda (Goa), Bicholim (Goa), Pantnagar (Uttarakhand), Tahliwal (Himachal
Pradesh) and Sanand (Gujarat). Your Company is in the process of setting up its 10th factory which would
be the first in the eastern part of the country, at Odisha. In its first phase, the factory is being set up with an
initial investment of approximately INR 900 crore and is slated to manufacture products from the food portfolio
(prepared dishes and cooking aids).

The Registered Office of your Company is located at New Delhi. Four Sales Branch offices located at Gurugram,
Mumbai, Chennai and Kolkata help facilitate the sales and marketing activities of the Company. The Head Office
is located at Gurugram, Haryana.

19. Markets served by the entity:

a. Number of locations

Location Number
National (No. of States) PAN India 36 (28 states and 8 UTs)
International (No. of Countries) 25*
* Your Company exported products to 25 countries during the financial year ended 31st March 2025

b. What is the contribution of exports as a percentage of the total turnover of the entity?

Contribution of exports during FY 2024-25 3.9%

c. A brief on type of customers

With a robust network of nine factories, a wide array of co-packers, co-manufacturers, and trade partners,
your Company delivers quality products to consumers across India.

With the strategic focus to cater to diverse groups of consumers, your Company continuously refines its
product portfolio, optimizing offerings to respond to the evolving consumer needs and preferences and
strengthen market relevance.

Your Company serves its consumers through a strong distribution network encompassing a large number
of Distributors, Traditional and Organized Trade, Retail Outlets, E-Commerce, Canteen Stores Departments
(CSDs) and Pharmacies.

Annual Report 2024-25 233

IV. Employees
20. Details as at the end of Financial Year:
a. Employees and workers (including differently abled):

Total Male Female

S. No. Particulars
(A) No. (B) %(B/A) No. (C) %(C/A)
EMPLOYEES
1 Permanent (D) 3,607 2,745 76% 862 24%
2 Other than permanent (E) 312 255 82% 57 18%
3 Total employees (D+E) 3,919 3,000 77% 919 23%
WORKERS
4 Permanent (F) 4,812 4,593 95% 219 5%
5 Other than permanent (G) 7,519 6,913 92% 606 8%
6 Total workers (F+G) 12,331 11,506 93% 825 7%

Note: Definition of employee and worker categorization is as under:

Permanent Employees include white collar employees • Other than Permanent Employees include Temporary, Contractual &
Third-party employees. Permanent Workers include technicians, associates, staff, and collaborators • Other than Permanent
Workers include Contractual Labour, Temporary Fixed Term Contractual.

b. Differently abled Employees and Workers:

Total Male Female

S. No. Particulars
(A) No. (B) %(B/A) No. (C) %(C/A)

DIFFERENTLY ABLED EMPLOYEES

1 Permanent (D) 9 8 89% 1 11%
2 Other than permanent (E) 4 4 100% 0 0%
3 Total differently abled employees (D+E) 13 12 93% 1 7%
DIFFERENTLY ABLED WORKERS
4 Permanent (F) 25 22 88% 3 12%
5 Other than permanent (G) 3 3 100% 0 0%
6 Total differently abled workers (F+G) 28 25 90% 3 10%

21. Participation/Inclusion/Representation of Women:

No. and percentage A balanced

Particulars Total (A) of Females perspective:

Board of Directors 8
No. (C)
4
%(C/A)
50%
50%
women in Board
Key Managerial Personnel (KMP)* 1 0 0% of Directors

*KMP other than members of the Board of Directors

22. Turnover rate for permanent employees and workers (Trends for the past 3 years)

15 Months FY ended
FY 2024-25 FY 2022
31st March 2024 (Jan
Particulars Current Financial Year Jan 2022 to Dec 2022
2023 to Mar 2024)
Male Female Total Male Female Total Male Female Total
Permanent Employees 4.4% 7.3% 5.1% 8.6% 15.0% 10.2% 13.2% 25.9% 16.5%
Permanent Workers 0.2% 3.2% 0.3% 1.0% 7.4% 1.6% 0.37% 8.7% 0.8%

234 Nestlé India Limited

V. Holding, Subsidiary and Associate Companies (including joint ventures):
23 (a) Names of holding/subsidiary/associate companies/joint ventures

Does the entity indicated

Name of the Holding/ Indicate Whether % of Shares at column A, participate in
S.No. Subsidiary/ Associate Holding/ Subsidiary/ Held by the Business Responsibility
Companies/ Joint Ventures Associate/ Joint Venture Listed Entity initiatives of the listed
(A) entity? (Yes/No)
1 Nestlé SA Holding - No
2 Maggi Enterprises Limited Holding - No
3 Dr. Reddy's and Nestlé Associate (Joint Venture) 49.00 No
Health Science Limited

Note: Nestlé SA and Maggi Enterprises Limited holds 34.28% and 28.48%, respectively, in the share capital of the Company.

VI. CSR Details

24 (i) Whether CSR is applicable as per section 135 of Companies Act, 2013: (Yes/No)
Yes, CSR provisions are applicable as per section 135 of the companies Act, 2013.

Turnover (in INR): 200,775.0 million

Net worth (in INR): 41,171.5 million

VII. Transparency and Disclosure:

25. Complaint/grievances on any of the principles (1 to 9) under the National Guidelines on Responsible
Business Conduct (NGRBC):

Grievance 15 Months FY ended 31st March

FY 2024-25
Redressal 2024 (Jan 2023 to Mar 2024)
Current Financial Year
Mechanism Previous Financial Year
Stakeholder
in Place (Yes/ Number of Number of
group from Number of Number of
No) (If Yes, complaints complaints
whom complaint complaints complaints
then provide pending pending
is received filed during Remarks filed during Remarks
web-link for resolution resolution
the year the year
grievance at close of at close of
redress policy) the year the year
Communities Yes 0 0 - 0 0 -
Investors Yes 0 0 - 0 0 -
(other than
shareholders)
Shareholders Yes 18 0 - 16 0 -
Employees and Yes 69 14 Under 17 5 -
workers investigation
Customers Yes 14,064 0 - 8,376 0 -
Value Chain Yes 26 7 Under 16 3 -
Partners investigation

Your Company has a grievance redressal platform known as SpeakUp that allows all the stakeholders to raise any
concerns or grievances. Refer: https://www.nestle.com/about/how-we-do-business/report- compliance-concerns

Annual Report 2024-25 235

26. Overview of the entity’s material responsible business conduct issues.
Material responsible business conduct and sustainability issues pertaining to environmental and
social 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:
Strengthening the materiality assessment process from the previous year, your Company has broadened its
stakeholder engagement to better understand the evolving landscape of risks and opportunities. This expanded
dialogue with both external and internal stakeholders has enabled your Company to refine the classification of
material issues, ensuring that its sustainability strategy remains robust and responsive to the most pertinent
challenges and opportunities.

Indicate
Financial implications of
whether
Material issue Rationale for identifying In case of risk, approach to the risk or opportunity
S.No. Risk or
identified the Risk/Opportunity adapt or mitigate (Indicate positive or
Opportunity
Negative implications)
(R/O)
1 Climate R Climate change poses Your Company promotes Climate change can drive
Change risks to businesses, climate-smart agriculture up operational costs.
Resilience affecting operations by supporting sustainable While renewable energy
across the value chain. farming, including soil and sustainable practices
Physical threats like health management, water require upfront investment,
droughts and floods conservation, managed use they lead to long-term
disrupt raw material of fertilizers etc. Through efficiency and resilience.
sourcing, while the shift farmer partnerships, it
to a low-carbon economy enhances techniques and
introduces transitional resilience, ensuring a stable
risks such as changing supply chain with reduced
consumer demands, environmental impact.
rising costs, and evolving
regulations.
2 Energy and R&O Energy use, rising costs, Your Company aims to While renewable energy
Emissions and stricter emissions reduce environmental impact and sustainable packaging
Management regulations. Managing and costs by gradually involve investments, they
both direct and supply shifting to renewable energy, help in reducing long-
chain emissions is improving efficiency, and term expenses, boost
crucial to protect brand innovating sustainable brand value, and reduce
reputation and ensure packaging, while partnering emissions. Collaborating
long-term sustainability. with suppliers and farmers to with suppliers and farmers
promote sustainable farming strengthens supply chain
practices. resilience and supports
consistent quality.
3 Circular R&O Regulatory pressures Your Company’s commitment While sustainable materials
Economy and rising consumer to invest in sustainable may require investments,
and Waste expectations can material, ensure full Extended they offer long-term
Management challenge operations Producer Responsibility (EPR) gains through innovation
and reputation. However, and educate consumers to in alternatives, meeting
adopting circular environmental awareness is regulatory compliance,
practices can cut costs, high. ensuring stronger brand
boost brand value, and value and increased
strengthen supply chain consumer trust and sales.
resilience, supporting
long-term sustainability.
4 Water R Since your Company Mitigation efforts by your While requiring upfront
Management operates in water- Company include adopting investments, these
stressed regions, it Zero Liquid Discharge at initiatives strategically
may affect resource most sites (7 out of 9) to position your Company
availability and recycle wastewater, along for long-term gains
production. Inadequate with investments in water- through reduced water-
water management can saving technologies and related costs, enhanced
impact local ecosystems process improvements to operational efficiency, and
and communities. reduce usage. Consent to Operate (CTO).

236 Nestlé India Limited

 Indicate
Financial implications of
whether
Material issue Rationale for identifying In case of risk, approach to the risk or opportunity
S.No. Risk or
identified the Risk/Opportunity adapt or mitigate (Indicate positive or
Opportunity
Negative implications)
(R/O)
5 Employee R Inadequate safety Your Company conducts Limited safety and well-
Health and measures and non- regular risk assessments, being measures can lead to
Safety conformance to provides safety training, and higher costs from medical
standards may increase monitors practices, while claims, legal issues, and
the risk of workplace promoting employee well- reduced productivity.
injuries and health being through mental health
concerns. programs.
6 Human Rights R Your Company Your Company promotes Human rights violations
engages with various ethical labor and can lead to significant
stakeholders, including environmental standards financial impacts, including
employees, suppliers, across the supply chain, legal penalties, reputational
customers, farmers, and supported by grievance damage, and loss of
communities. This may mechanisms to address consumer trust, all of which
pose human rights risks potential violations effectively. can impact brand value.
across operations or Platforms like ‘Speak Up’
partnerships. support open reporting
for employees, workers,
and external stakeholders,
reinforcing a respectful and
inclusive work culture.
7 Talent R Lack of a strong talent Your Company fosters talent Inability to attract and
Attraction, strategy may impact retention and performance retain skilled employees
Development employee engagement, through competitive rewards, can result in higher
and Retention efficiency, and retention. inclusive culture, and robust operational costs and
development programs. a potential loss of
Regular engagement competitive edge in the
surveys help align workforce market.
motivation with business This situation could also
goals. lead to increased expenses
related to employee
turnover and recruitment
efforts.
8 Product O Enhanced brand Product safety and quality Initially, investing in robust
Quality and reputation, customer are key strengths for your quality control and safety
Safety loyalty Company, supported by measures can lead to fewer
internal controls from defects, returns, recalls,
sourcing to distribution. and legal issues in the long
Regular audits, staff training, run, resulting in significant
regulatory collaboration, and cost savings.
consumer feedback ensure Consumers would be
continuous improvement and willing to pay a premium
compliance with evolving for products they perceive
standards. as high quality and safe,
leading to increased market
share and profitability.
9 Sustainable R&O Your Company’s reliance Your Company adheres to Sustainable sourcing
Supply Chain on diverse raw materials the Nestlé’s Responsible may involve initial costs
brings sustainability Sourcing Core Requirements due to investments in
risks, making responsible and partners with suppliers to certification and supply
sourcing vital for supply promote ethical, sustainable chain traceability. However,
stability and long-term practices. It also invests in it offers long-term financial
growth. traceability systems and benefits through ensuring
supports certifications like supply chain resilience,
Rainforest Alliance and and minimizing disruptions
Bonsucro. related to sustainability
issues.

Annual Report 2024-25 237

 Indicate
Financial implications of
whether
Material issue Rationale for identifying In case of risk, approach to the risk or opportunity
S.No. Risk or
identified the Risk/Opportunity adapt or mitigate (Indicate positive or
Opportunity
Negative implications)
(R/O)
10 Corporate R&O Robust governance Your Company has a strong Breaches in ethical
Governance structures include governance structure in practices may lead to
and Business establishing effective place with robust compliance significant financial
Ethics risk management monitoring, to strengthen consequences, including
frameworks, internal internal control. potential fines for
controls, and audit Corporate governance risks regulatory non-compliance
committees, which help are managed through strong and legal expenses from
identify, assess, and oversight, guided by ethical breaches. Poor
mitigate potential risks. governance may also
Nestlé’s Business Principles
Lapses can lead to legal result in investor mistrust
and Code of Conduct. This
penalties, regulatory impacting long term
includes board diversity,
scrutiny, and reputational financial health of your
regular audits, stakeholder
damage. Company.
engagement, and ongoing
training to ensure
transparency and integrity.

Section B Management and Process Disclosures

The National Guidelines for Responsible Business Conduct (NGRBC) as brought out by the Ministry of Corporate
Affairs advocates nine principles referred as P1-P9 as given below:

Businesses should conduct and govern themselves with integrity, and in a manner that is ethical, transparent
P1
and accountable
P2 Businesses should provide goods and services in a manner that is sustainable and safe
P3 Businesses should respect and promote the well-being of all employees, including those in their value chains
P4 Businesses should respect the interests of and be responsive to all its stakeholders
P5 Businesses should respect and promote human rights
P6 Businesses should respect and make efforts to protect and restore the environment
Businesses, when engaging in influencing public and regulatory policy, should do so in a manner that is
P7
responsible and transparent
P8 Businesses should promote inclusive growth and equitable development
P9 Businesses should engage with and provide value to their consumers in a responsible manner

Disclosure Questions P1 P2 P3 P4 P5 P6 P7 P8 P9
Policy and management processes
1. a. Whether your entity’s Yes Yes Yes Yes Yes Yes Yes Yes Yes
policy/policies cover
each principle and its
core elements of the
NGRBCs (Yes/No)
b. Has the policy been Yes Yes Yes Yes Yes Yes Yes Yes Yes
approved by the
Board?
c. Web Link of the
Refer to Note 1 on Page 242
Policies, if available
2. Whether the entity has Yes Yes Yes Yes Yes Yes Yes Yes Yes
translated the policy into
procedures. (Yes / No)
3. Do the enlisted policies Yes Yes Yes Yes Yes Yes Yes Yes Yes
extend to your value chain
partners? (Yes/No)
238 Nestlé India Limited
4. Name of the national P1 : ISAE 3000
and international codes/ P2 : FSSC 22000 Food Safety System Certification
certifications/labels/
ISO 17025:2017: Testing and Calibration Laboratories
standards (e.g. Forest
Stewardship Council, Responsible Sourcing Certification: 4C and AAA for Coffee, Bonsucro for Sugar,
Fairtrade, Rainforest Roundtable on Sustainable Palm Oil for Palm (RSPO) and UTZ and Rain Forest
Alliance, Trustea) Alliance for Cocoa
standards (e.g. SA 8000, P3: ISO 45001: 2018, Occupational Health and Safety Management System
OHSAS, ISO, BIS) adopted P4: Materiality assessment and Stakeholder Engagement in line with GRI Standards
by your entity and mapped and Accountability’s AA1000 principles
to each principle.
P5: United Nations Guiding Principles on Business and Human Rights, International
Labour Organization Guidelines, Rain Forest Alliance, Bonsucro Certification
P6: ISO 14001: 2015- Environmental Management System
P9: ISO 27001- Information Security Management System
ISO 9001- Quality Management System
5. Specific commitments, Nestlé, globally, has set ambitious climate goals and commitments, aiming to be Net Zero
goals and targets set by by 2050. Your Company, being one of the key markets of Nestlé Group is also committed
the entity with defined to reducing its carbon emissions in line with the group-level commitment. It aims to
timelines, if any. reduce GHG emissions by 20% by 2025 and by 50% by 2030, using its 2018 emissions
levels as a baseline.*
Your Company’s approach to net zero is designed to mitigate emissions across the value
chain and help address impacts on natural ecosystems, communities and food systems.
6. Performance of the entity One of your Company’s core strategic commitments is to achieve net-zero emissions
against the specific by 2050. This ambition is aimed at driving business transformation to ensure long-term
commitments, goals and resilience and build a future-ready enterprise. To realize this commitment, your Company
targets along-with reasons is executing a multi- faceted strategy that addresses emissions across the entire value
in case the same are not chain.
met.
Your Company’s sustainability actions are built around four core pillars:

In Climate Action, your Company is addressing emissions across the supply chain,
from agriculture and livestock, to support a more climate- resilient food system. Your
Company achieved 100% renewable energy, including Renewable Energy Certificates
(RECs). These efforts reflect our commitment to decarbonizing operations and
transitioning to a low- emission future. Furthermore, ~89,000 Gigajoules annualized
savings were realized from energy reduction projects.

In Sustainable Packaging initiatives your Company aims to ensure no plastic ends

up in landfills, with a focus on continuing to be 100% plastic neutral, reducing virgin
plastic use, and using packaging that is designed for recycling.

In Water Stewardship, we are improving water efficiency in operations and expanding

access to clean drinking water in the communities we serve. Your Company has nine
factories, and seven factories are zero liquid discharge (ZLD) factories, consuming all
the treated effluent within factory for its need of process or land maintenance.

Finally, in Responsible Sourcing, we are committed to sourcing key ingredients—such

as coffee, cocoa, and palm oil where approximately 55% of our key ingredients were
sustainably sourced, while prioritizing human rights and livelihoods throughout our
supply chain.
*Refer to Our Net Zero roadmap | Nestlé Global for more details
Governance, leadership and oversight
7. Statement by director Dear stakeholders,
responsible for the
Your Company seeks to establish itself as a ‘Leader in Sustainability’ and a ‘Solution Provider’
business responsibility
in the eyes of consumers, employees, partners, society, and all other stakeholders. Your
report, highlighting
Company’s commitment is to contribute to a sustainable future, grounded in transparency,
ESG related challenges,
accountability, and long-term value creation for all stakeholders. Recognizing the critical
targets and achievements
role your Company plays in a rapidly evolving global landscape, and is driven by the
(listed entity has flexibility
principles of Purpose, People, Planet, Partnerships, and Performance to balance business
regarding the placement of
success with social equity and environmental stewardship.
this disclosure).

Annual Report 2024-25 239

 Sustainability is not just a goal for your Company; it is the very foundation of our operations
and decision-making. Your Company is deeply committed to environmentally sustainable
practices throughout our value chain, making thoughtful choices that safeguard our planet
for future generations. Our purpose, ‘We unlock the power of food to enhance quality of
life for everyone, today and for generations to come,’ reflects our dedication to nurturing
both people and the environment.

Your Company has been steadfast in the sustainability journey and continued to focus
on four critical areas: climate change, sustainable packaging, responsible sourcing,
and water management. The approach encompasses the entire value chain, fostering
collaboration with farmers, suppliers, employees, and consumers to raise awareness and
promote responsible stewardship of our planet.
Significant strides have been made in our efforts to reduce emissions and enhance
sustainability. Your Company is committed to sourcing ingredients sustainably, particularly
raw materials, by partnering with farmers to share knowledge and build sustainable
practices. Your Company’s manufacturing processes are evolving as we increase the use of
renewable energy sources. Your Company is also optimizing water usage by implementing
conservation measures and facilitating reuse. Furthermore, your Company is dedicated to
creating sustainable packaging solutions that minimize the use of virgin plastics.
Your Company’s commitment extends to social responsibility, where your Company
invests in the well-being and development of the communities. Your Company has
touched ~16 million lives through community initiatives focused on nutrition awareness,
water, sanitation, rural development, education, environment, livelihood and feeding
support programme.
Your Company provides value through quality, innovation, and nutrition, continuously
improving our products using advanced technology.
As it continues this journey, your Company pledges to remain open and transparent, and
actively listening to the perspectives of our stakeholders. Together, we can pave the way
toward a more sustainable future as we navigate the complexities of our time, striving
towards a more resilient and healthier planet for generations to come.
8. Details of the highest At the highest level, the Board of Directors, led by the Chairman and Managing Director,
authority responsible exercise the responsibility for Company’s Business Responsibility (BR) performance.
for implementation and
The Board ensures the protection and enhancement of the Company’s long-term value
oversight of the Business
through robust oversight of its Business Responsibility and Sustainability agenda.
Responsibility policy(ies).
The Risk Management and Sustainability Initiatives (RMSI) Committee of the Board,
oversees Company’s sustainability strategy and initiatives periodically.
The RMSI Committee provides focused attention to key sustainability priorities, including
climate change, water management, sustainable packaging, and responsible sourcing.
The Committee also ensures compliance with all policies and disclosures mandated under
SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, specifically
concerning Business Responsibility and Sustainability Reporting requirements.
9. Does the entity have a Yes, as stated in (8), the Board of Directors has entrusted RMSI Committee to oversee the
specified Committee sustainability initiatives of your Company.
of the Board/ Director
Your Company has also set up a Sustainability Governance Council to provide oversight,
responsible for decision
direction and support on sustainability initiatives, headed by the Chairman and Managing
making on sustainability
Director. The Council includes the key members of the management committee as well as
related issues? (Yes / No).
leads of the taskforces that have been set up to drive and deliver key projects. The five (5)
If yes, provide details.
task forces are:
- Sustainable Sourcing
- Sustainable Packaging
- Sustainable Manufacturing, Logistics & Water Stewardship
- Brands, Recipes & Portfolio
- Advocacy & Communication
The Sustainability Governance Council has been set up to review progress of the
sustainability projects undertaken by the taskforces. The Governance Council reports the
progress to the RMSI Committee and the Board of Directors of the Company.

240 Nestlé India Limited

10. Details of Review of NGRBCs by the Company:

Indicate whether review was

Frequency (Annually/ Half yearly/
undertaken by Director/ Committee
Subject for Review Quarterly/ Any other – please specify)
of the Board/ Any other Committee
P1 P2 P3 P4 P5 P6 P7 P8 P9 P1 P2 P3 P4 P5 P6 P7 P8 P9
Performance against above C^ C^ C^ C^ C^ C^ C^ C^ C^ A* A* A* A* A* A* A* Q# A*
policies and follow up action
Compliance with statutory C^ C^ C^ C^ C^ C^ C^ C^ C^ A* A* A* A* A* A* A* Q# A*
requirements of relevance to the
principles, and rectification of
any non-compliances

A* - Annually, C^- Committee of the Board: Q# -Quarterly

Note: There were no follow-up actions by the Committee of the Board.

11. Has the entity carried out independent assessment/ evaluation of the working of its policies by an
external agency? (Yes/No). If yes, provide name of the agency.

Questions P1 P2 P3 P4 P5 P6 P7 P8 P9
Has the entity carried out independent N N N N N N N N N
assessment/ evaluation of the working of its
policies by an external agency? (Yes/No).
If yes, provide name of the agency.

12. If answer to question (1) above is “No” i.e. not all Principles are covered by a policy, reasons to be stated:.

Questions P1 P2 P3 P4 P5 P6 P7 P8 P9
The entity does not consider the principles
material to its business
(Yes/No)
The entity is not at a stage where it is in a
position to formulate and implement the
policies on specified principles (Yes/No)
Not Applicable
The entity does not have the financial or/
human and technical resources available for
the task (Yes/No)
It is planned to be done in the next financial
year (Yes/No)
Any other reason (please specify)

Annual Report 2024-25 241

 Note 1: Policies aligned to NGRBC Principles
Principle 1: Ethics, Transparency and Accountability: Businesses should conduct and govern themselves with integrity in a manner
that is Ethical, Transparent and Accountable.
Nestlé Corporate Business Principles
Nestlé India Code of Business Conduct

Principle 2: Product Life Cycle Sustainability: Businesses should provide goods and services in a manner that is sustainable and safe
Nestlé Responsible Sourcing Core Requirements
Nestlé Quality Policy
Safety, Health & Environmental Sustainability Policy
The Nestlé Policy on Environmental Sustainability

Principle 3: Employee Well Being: Businesses should respect and promote the well-being of all employees, including those in
their value chains
Safety, Health & Environmental Sustainability Policy
Equal Opportunity Policy
Whistle Blower Policy
Nestlé Corporate Business Principles
ISO 45001: 2018: Occupational Health and Safety Management System

Principle 4: Stakeholder Engagement: Businesses should respect the interests of and be responsive to all its stakeholders
Nestlé Corporate Business Principles
Nestlé Stakeholder Engagement Approach

Principle 5: Businesses should respect and promote human rights

Nestlé Human Rights Policy
Nestlé POSH Policy
Nestlé Corporate Business Principles
Nestlé Responsible Sourcing Core Requirements

Principle 6: Environment: Businesses should respect and make efforts to protect and restore the environment
Safety, Health & Environmental Sustainability Policy
The Nestlé Policy on Environmental Sustainability
Nestlé Responsible Sourcing Core Requirements

Principle 7: Policy Advocacy: Businesses, when engaging in influencing public and regulatory policy, should do so in a manner
that is responsible and transparent
Nestlé Corporate Business Principles
Antitrust Law Policy
Transparency on advocacy, lobbying and industry associations

Principle 8: Inclusive Growth: Businesses should promote inclusive growth and equitable development
Nestlé Corporate Social Responsibility Policy

Principle 9: Customer/Consumer Value: Businesses should engage with and provide value to their consumers in a responsible
manner
Nestlé Marketing Communication to Children Policy
Nestlé Consumer Communication Principles

Note: The policies have been derived and adopted from the Nestlé Global Policies and are aligned as per local requirements to safeguard the
interests of all its stakeholders

242 Nestlé India Limited

 Section C Principle wise Performance Disclosure

Principle 1

Ethics, Transparency and Accountability: Businesses should conduct and govern themselves with
integrity, and in a manner that is Ethical, Transparent and Accountable.
Essential Indicator
1. Percentage coverage by training and awareness programmes on any of the principles during the
financial year.
Nestlé Corporate Business Principles outline the values and principles it is committed to globally. All directors
and employees embody these values in their daily responsibilities, ensuring that your Company’s reputation
remains one of its most valuable assets. Your Company’s Code of Business Conduct further reinforces these
principles by establishing non-negotiable minimum standards of behavior in key areas. Additionally, your
Company has adopted policies with guidelines to address key sustainability issues significant to its business
and its stakeholders. Recognizing the importance of these guidelines and principles, your Company provides
regular training to all its employees to ensure their effective implementation. These trainings cover the tenets
of business ethics, regulatory compliance, health and safety, human rights, diversity and inclusion, information
security, privacy protection and customer service excellence, ensuring awareness and consistent adherence to
these commitments.
Total number of Topics/Principles covered % of persons in respective
Segment training and awareness under the training and its category covered by the
programmes held impact awareness programmes
Board of Directors 1 Ethics, transparency, 100%
human rights
Key Managerial 1 Integrity, ethics, 100%
Personnel transparency
Employees other 3,036 All NGRBC Principles 80%
than BoD and KMPs
Workers 3,861 Integrity, ethics, 85%
transparency

2. Details of fines/penalties/punishment/award/compounding fees/settlement amount paid in

proceedings (by the entity or by the directors/KMPs with regulators/law enforcement agencies/
judicial institutions) in the financial year in the following format:
During the reporting period ending 31st March 2025, no material fines/ penalties/ punishment/ award/ compounding
fees/ settlement amount was paid in proceedings (by the entity or by its directors/ KMPs) with regulators/ law
enforcement agencies/ judicial institutions.
During the reporting period ending 31st March 2025, following are the events disclosed to the stock exchanges,
without any application of guidelines for materiality, under Regulation 30 read with Para A of Part A of Schedule
III to the SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015.

Has an
Name of the regulatory/
NGRBC Amount appeal been
enforcement agencies/ Brief of the Case
Principle (In INR) preferred?
judicial institutions
(Yes/No)
Penalty/ Fine Principle 1 Deputy Commissioner 599,536.00 The Company received the Yes; Appeal
of Commercial Taxes Order for demand of: (i) tax to be filed
(Audit)- 6.1, DGSTO-KIAD IGST/CGST/ SGST Act, 2017, before Tribunal
Building 3rd Floor, 14th amounting to Rs. 59,95,346/-; Bangalore.
Cross, 4th Phase Peenya (ii) applicable interest; and (iii)
2nd Stage,Bangalore - 58 imposing penalty amounting to
Rs. 5,99,536/-

Annual Report 2024-25 243

 Has an
Name of the regulatory/
NGRBC Amount appeal been
enforcement agencies/ Brief of the Case
Principle (In INR) preferred?
judicial institutions
(Yes/No)
Penalty/Fine Principle 1 Additional Commissioner, 23,034.00 The Company received the Yes;
Office of the Order-in-Appeal upholding Rectification
Commissioner (Appeals), partial demand confirmed in application
Central Excise, CGST & Order- in-Original passed by filed.
Customs, Jaipur - 302005 Superintendent, GST Range
for the demand of: (i) interest
under Section 50(3) of CGST
Act, 2017 amounting to Rs.
12,84,255/- and (ii) imposing
residual penalty amounting to
Rs. 23,034/.
Penalty/Fine Principle 1 Additional Commissioner 583,831.00 The Company received the Yes; Appeal
(Appeals), Office of Order-in Appeal upholding to be filed
the Commissioner the demand confirmed in before Tribunal
(Appeals), Panchkula, order-in- original passed by Haryana.
Goods & Services Tax, Superintendent, GST Range for
GST Bhawan, Sector-25, the demand of: (i) transitional
Panchkula- 134116, credit under Section 74 of CGST
Haryana Act amounting to Rs. 5,83,831/-
(ii) applicable interest thereon
under Section 50(3) of CGST
Act and (iii) imposing penalty
amounting to Rs. 5,83,831/-
under Section 122(2)(b) of CGST
Act.
Penalty/Fine Principle 1 Assistant Commissioner, 137,991.00 The Company has received the No.
Office of the Assistant Order-in-Original confirming
Commissioner of demand of (i) Rs. 1,37,991/- as
Customs, Dinhata short payment of Customs duty
Customs Division, on account of IGST on freight
Kachari More, Sunity charge, insurance charge and
Road, Coochbehar-736101 landing charges in terms of
Section 28(4) of Customs Act,
1962 (ii) applicable interest
thereon under Section 28AA
of Customs Act, 1962 and (iii)
imposing penalty amounting
to Rs. 1,37,991/- under Section
114A of Customs Act, 1962.
Penalty/Fine Principle 1 Deputy Commissioner 598,438.00 The Company received the Yes; Appeal
of Commercial Taxes Order for demand of: (i) tax to be filed
(Audit)- 6.1, DGSTO-KIAD IGST/CGST/ SGST Act, 2017, before Tribunal
Building 3rd Floor, 14th amounting to Rs. 59,84,377/-; Bangalore.
Cross, 4th Phase Peenya (ii) applicable interest; and (iii)
2nd Stage, Bangalore-58. imposing penalty amounting to
Rs. 5,98,438/-.

244 Nestlé India Limited

 Has an
Name of the regulatory/
NGRBC Amount appeal been
enforcement agencies/ Brief of the Case
Principle (In INR) preferred?
judicial institutions
(Yes/No)
Penalty/Fine Principle 1 Assistant Commissioner 252,858.00 The Company received the Yes; Appeal
of State Tax Ghatak 21 Order for demand of: (i) tax filed before
(ABD), Office of Assistant IGST/CGST/ SGST Act, 2017, Commissioner
Commissioner of State amounting to Rs. 25,28,578/-; (Appeals)
Tax, Unit 21, 4th Floor, (ii) applicable interest; and (iii) Gujarat.
Bachat Bhavan, Opp. imposing penalty amounting to
Paththar Kuva Police Rs. 2,52,858/-.
Choki, Relief Road,
Ahmedabad- 380001.
Penalty/Fine Principle 1 The Superintendent 23,491.00 The Company received the Yes; Appeal
(Range-I) CGST Division Order for demand of: (i) tax filed before
Rudrapur, Office of the IGST/CGST/ SGST Act, 2017, Commissioner
Superintendent, Range-I, amounting to Rs. 2,34,908/-; (Appeals)
Central Goods & Services (ii) applicable interest; and (iii) Rudrapur.
Tax Division, Rudrapur. imposing penalty amounting to
Rs. 23,491/-
Penalty/Fine Principle 1 The Assistant 96,382.00 The Company received the No; Settled
Commissioner of State Order for demand of: (i) tax under amnesty
Tax, Patliputra Circle, IGST/CGST/ SGST Act, 2017, scheme
Commercial Taxes amounting to Rs. 2,90,250/-;
Department, Bihar (ii) applicable interest; and (iii)
imposing penalty amounting to
Rs. 96,382/-
Penalty/Fine Principle 1 The Additional 187,000.00 The Company received the Order Yes; Appeal
Commissioner of for demand of: (i) Customs Duty filed before
Customs, ICD-Import amounting to Rs. 18,74,370/-; Commissioner
Tughlakabad, New Delhi- (ii) applicable interest; and (iii) (Appeals) Delhi.
110020 imposing penalty amounting to
Rs. 1,87,000/-
Penalty/Fine Principle 1 Assistant Commissioner 84,080.00 The Company received the No.
of State Tax Ghatak 21 Order for demand of: (i) Interest
(Ahmedabad), Office of of Rs. 23,826/- and (ii) imposing
Assistant Commissioner penalty amounting to Rs.
of State Tax, Unit 21, 4th 84,080/-
Floor, Bachat Bhavan,
Relief Road, Ahmedabad-
380001
Penalty/Fine Principle 1 Joint Commissioner 599,536.00 The Company had filed an Yes; Appeal
of Commercial Taxes, appeal against the Order issued to be filed
[Appeals] – 6, TTMC by the Deputy Commissioner before Tribunal
Complex, Shanthinagara, of Commercial Taxes, Audit 6.1. Bangalore.
Bangalore - 560027 However, the appellate authority
has upheld the Order in favor
of the revenue, confirming the
demand for: (i) tax under the IGST/
CGST/SGST Act, 2017, amounting
to Rs. 59,95,346/-;
(ii) applicable interest; and (iii) a
penalty of Rs. 5,99,536/-

Annual Report 2024-25 245

 Has an
Name of the regulatory/
NGRBC Amount appeal been
enforcement agencies/ Brief of the Case
Principle (In INR) preferred?
judicial institutions
(Yes/No)
Penalty/Fine Principle 1 Commissioner of 43,481,452.00 The Company has received an Yes; Appeal
Customs, Nhava Sheva-I, Order confirming demand for: filed before
Jawahar Lal Nehru, (i) Differential Customs duty Mumbai
Customs House, Dist. amounting to ₹1,94,81,452/-; CESTAT
Raigad, Maharashtra - (ii) applicable interest; (iii) fine (Customs,
400707 amounting to ₹2,40,00,000/-; Excise and
and Service tax
Appellate
(iv) penalty of ₹1,94,81,452/-
tribunal).

Penalty/Fine Principle 1 Office of the Assistant 2,312,031.00 The Company has received an Yes; Appeal
Commissioner, Central order confirming demand for filed before
GST Division, Panipat, 1st tax, interest and penalty: (i) tax Commissioner
& 2nd Floor, SCO 272- 274, amounting to INR 23,12,031/- (ii) (Appeals)
Sector 13-17, Panipat - applicable interest thereon and Haryana.
132103 (iii) penalty to the tune of INR
23,12,031/-
Penalty/Fine Principle 1 Superintendent, 1,712,653.00 The Company has received an Yes; Appeal to
Central GST Division, Order confirming demand for be filed before
CP- 21,22,23, Road No tax, Interest and Penalty: (i) Tax Commissioner
1D, VKI Area, Jaipur, amounting to INR 16,87,653/- (ii) (Appeals),
Rajasthan Applicable interest thereon and Rajasthan.
(iii) Penalty to the tune of INR
17,12,653/-
Penalty/Fine Principle 1 The Superintendent of 999,733.00 Demand confirmed Yes; Appeal to
Central Tax, D.no. 17/91- (i) Tax liability under the CGST be filed before
6- 19, Rajiv Nagar, NVR Act, 2017, amounting to INR Commissioner
layout, Madanapalle - 9,99,733/-; (Appeals)
517325 Andhra
(ii) A penalty of INR 9,99,733/-
Pradesh.
Penalty/Fine Principle 1 Joint Commissioner 524,868.00 The Company had filed Yes; To be filed
of Commercial Taxes, an appeal challenging the before GST
[Appeals-6], Shantinagra, order issued by the Deputy tribunal.
Bengaluru-27 Commissioner of Commercial
Taxes, Audit 6.4. However, the
Appellate Authority has upheld
the order in favor of the revenue,
thereby confirming the demand
for (i) Tax liability under the
IGST/CGST/SGST Act, 2017,
amounting to INR 52,48,681/-
(ii) Applicable interest of INR
41,72,701/-(iii) Penalty of INR
5,24,868/-
Penalty/Fine Principle 1 Deputy Commissioner 998,964.00 Demand confirmed (i) Tax Yes;
of State Tax, Guwahati, liability under the CGST Rectification
Assam Act, 2017, amounting to INR application
99,89,640/-; (ii) A penalty of INR filed before
9,98,964/-. adjudication
Authority

246 Nestlé India Limited

 Has an
Name of the regulatory/
NGRBC Amount appeal been
enforcement agencies/ Brief of the Case
Principle (In INR) preferred?
judicial institutions
(Yes/No)
Penalty/Fine Principle 1 Assistant Commissioner, 165,285.00 Demand confirmed (i) Tax Yes;
Central GST liability under the CGST Commissioner
Division – Rudarpur, Act, 2017, amounting to INR (Appeals)
Commissionerate – 16,52,844/-; (ii) A penalty of INR Rudrapur.
Dehradun, 16 Avasvikas, 1,65,285/-.
Nainital Road, Rudarpur,
Uttarakhand – 263153
Penalty/Fine Principle 1 The Deputy 687,760.00 An order confirming the demand Yes; Appeal to
Commissioner of which comprises: be filed before
Commercial Taxes (i) Tax liability of INR 68,77,597/- Commissioner
(Audit)-6.9, DGSTO-6, (Appeals)
(ii) Interest amounting to INR
KIADB Building, 3rd Bangalore.
49,51,870/-
Floor, 14th Cross,4th
(iii) Penalty of INR 6,87,760/-
Phase, Peenya 2nd Stage,
Bengaluru-560058
Penalty/Fine Principle 1 OFFICE OF THE 56,464.00 An order confirming the demand No
ASSISTANT which comprises:
COMMISSIONER OF (i) Tax liability of INR 4,53,386/-
STATE TAX, UNIT-
(ii) Interest amounting to INR
21, Fourth Floor,
3,59,975/-
Bachat Bhavan, Opp.
Paththar Kuva Police (iii) Penalty of INR 56,464/-
Choki, Relief Road,
Ahmedabad-380001
Penalty/Fine Principle 1 Adjudicating Officer 100,000.00 Order for violation of Sec 26 (2) Yes
cum Additional District (ii) r.w Sec 51 of the FSS Act,
Magistrate Mirzapur 2006: As per the order, the
Company’s product has been
held to be substandard.
Penalty/Fine Principle 1 Adjudicating Officer 500,000.00 Order for violation of Sec 26 (2) Yes
cum Additional District (ii) r.w Sec 51 of the FSS Act,
Magistrate Panipat 2006: As per the order, the
Company’s product has been
held to be substandard.
Penalty/Fine Principle 1 Adjudicating Officer 500,000.00 Order for violation of Sec 26 (2) Yes
cum Additional District (ii) r.w Sec 51 of the FSS Act,
Magistrate Panipat 2006: As per the order, the
Company’s product has been
held to be substandard.
Penalty/Fine Principle 1 Adjudicating Officer 450,000.00 Order for violation of Sec 26 Yes
cum Additional District (2) (ii) r.w Sec 51 of the FSS
Magistrate Panipat Act, 2006: As per the order the
Company’s product has been
held to be substandard.
Penalty/Fine Principle 1 Adjudicating Officer 350,000.00 Order for violation of Sec 26 (2) Yes
cum Additional District (ii) r.w Sec 51 of the FSS Act,
Magistrate Kota 2006: As per the order, the
Company’s product has been
held to be substandard.

Annual Report 2024-25 247

 Has an
Name of the regulatory/
NGRBC Amount appeal been
enforcement agencies/ Brief of the Case
Principle (In INR) preferred?
judicial institutions
(Yes/No)
Penalty/Fine Principle 1 Adjudicating Officer 350,000.00 Order for violation of Sec 26 (2) Yes
cum Additional District (ii) r.w Sec 51 of the FSS Act,
Magistrate Kota 2006: As per the order, the
Company’s product has been
held to be substandard.
Penalty/Fine Principle 1 Adjudicating Officer 150,000.00 Order for violation of Sec 26 (2) Yes
cum Additional District (ii) r.w Sec 51 of the FSS Act,
Magistrate Kota 2006: As per the order, the
Company’s product has been
held to be substandard.
Penalty/Fine Principle 1 Adjudicating Officer 200,000.00 Order for violation of Sec 26 (2) Yes
cum Additional District (ii) r.w Sec 51 of the FSS Act,
Magistrate Kota 2006: As per the order, the
Company’s product has been
held to be substandard.
Penalty/Fine Principle 1 Adjudicating Officer 200,000.00 Order for violation of Sec 26 (2) Yes
cum Additional District (ii) r.w Sec 51 of the FSS Act,
Magistrate Kota 2006: As per the order, the
Company’s product has been
held to be substandard.

Penalty/Fine Principle 1 Adjudicating Officer 200,000.00 Order for violation of Sec 26 (2) Yes
cum Additional District (ii) r.w Sec 52 of the FSS Act,
Magistrate Nadia, West 2006: As per the order, the
Bengal Company’s product has been
held to be Misbranded.
Penalty/Fine Principle 1 Adjudicating Officer 100,000.00 Order for violation of Sec 26 (2) Yes
cum Additional District (ii) r.w Sec 51 of the FSS Act,
Magistrate Tehri Garhwal 2006: As per the order, the
Company’s product has been
held to be substandard.
Settlement Not Not applicable NIL Not applicable Not applicable
applicable
Compounding Not Not applicable NIL Not applicable Not applicable
fee applicable

Non- Monetary
Name of the regulatory/
Has an appeal been
NGRBC Principle enforcement agencies/ Brief of the Case
preferred? (Yes/No)
judicial institutions
Imprisonment Not applicable Not applicable Not applicable Not applicable
Punishment Not applicable Not applicable Not applicable Not applicable

248 Nestlé India Limited

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.

Name of the regulatory/ enforcement agencies/

Case Details
judicial institutions
FY 2018-19 Goods and Services Tax Appellate Tribunal
1) Difference between GSTR-3B and GSTR-2A to the extent (GSTAT) - Bangalore.
of INR 3,66,832, and interest and penalty of INR 3,66,834.
2) Reversal of ITC related to common goods/services
accounted via exempted supplies for FY 2018-19 under
Rule 42, amounting to INR 56,28,514, with interest and
penalty of INR 56,28,514.
FY 2019-20 - Goods and Services Tax Appellate Tribunal
The reversal of Input Tax Credit related to common goods/ (GSTAT) - Bangalore.
services accounted via exempted supplies for FY 2019-20
under Rule 42, amounting to INR 59,84,377, with interest and
penalty of INR 53,56,017
FY 2020-21 - The Joint Commissioner of Commercial Taxes,
The reversal of Input Tax Credit for the sale of exempted (Appeals) - Bangalore.
goods amounts to INR 10,07,420, while the blocked ITC
stands at INR 58,70,177. The applicable interest in amounts is
INR 49,51,870, with a penalty of INR 6,87,760.
FY 2017-18 Additional Commissioner (Appeals), Central
Trnas-1 Wrong availed transitional credit (Tran-1) of INR Tax & Customs, D.No.3-30-15, Ring Road,
9,99,733 on goods procured at concessional duty rates under Guntur – 522006.
old Excise notifications (1/2011 and 16/2012). These were not
eligible for credit under the CENVAT Credit Rules, 2004 and
Section 140 of the CGST Act, 2017.
FY 2017-18 - Goods and Services Tax Appellate Tribunal
Wrong credit availment of Rs. 639,853/-in Tran 1, Penalty (GSTAT) – Jaipur.
of Rs. 1,284,255/-, Interest on Rs. 1,284,255/- Excess ITC
claimed by the company. Inadmissible ITC of Rs. 23,034/-.
FY 2017-18
On the verification of Tran-1 return it was observed by the Goods and Services Tax Appellate Tribunal
department that Nestle India Limited Haryana had wrongly (GSTAT) – Panchkula.
availed the ITC of INR 584,831/ pertaining to transitional
period (Tran-1) on the invoices under Table 7(b)
FY 2019-20 Assistant Commissioner (Appeal), Rudrapur.
During Scrutiny of F.Y-2019-20, Central Tax has raised a
Demand of Tax on IGST Credits availed in Import BOEs which
has not been reflected in our GSTR-2A for the said period.
FY 2017-22 Commissioner Appeal Panchkula.
Order in Original received from Office of the Assistant
Commissioner, Central GST Division, Panipat.1st& 2nd Floor,
SCO 272-274, Sector 13-17, PANIPAT- 132103 confirming
demand in relation to classification of white Chocolates
demanding a sum of Tax Rs. 23,12,031/- and penalty of Rs.
23,12,031 to the tune of Rs. 46,24,062/-.
FY 2017-18 Commissioner Appeal, Jaipur.
The Company has received an Order confirming demand for
tax, Interest and Penalty:
(i) Tax amounting to INR 16,87,653/- (ii) Applicable interest
thereon and (iii) Penalty to the tune of INR 17,12,653/-

Annual Report 2024-25 249

 Name of the regulatory/ enforcement agencies/
Case Details
judicial institutions
FY 2020-21 Assistant Commissioner (Appeal), Rudrapur.
OIO received from Central GST Department confirming
demand in relation to Eway bill reconciliation for the Financial
Year 2020-2021 for a sum of Tax Rs. 16,52,844/- and penalty
of Rs. 1,65,285 to the tune of Rs. 18,18,129/-.
FY 2020-21 Deputy Commissioner of State Tax, Guwahati.
Under declaration of Output Tax- E-waybill turnover with
GSTR-9. E-waybill turnover of outward supplies is greater
than the GSTR-9 turnover.
FY 2019-20 Deputy Commissioner of State Tax, Div-2,
Differential tax liability on B2C outward supply as per outward Appeal, C1 (Ahmedabad).
supply E-way bill data & GSTR-01. Excess ITC availed/utilized
on B2B supplies (all other ITC) as per DRC-01 Short reversal of
ITC under section 17(2) read with rule 4.
The Company has received an Order confirming demand for: Customs, Excise & Service Tax Appellate
(i) Differential Customs duty amounting to ₹1,94,81,452/-; (ii) Tribunal, Maharashtra.
applicable interest; (iii) fine amounting to ₹2,40,00,000/-; and
(iv) penalty of ₹1,94,81,452/-
The Company received the Order for demand of: (i) Customs Commissioner (Appeals) Tughlakabad.
Duty amounting to Rs. 18,74,370/-; (ii) applicable interest; and
(iii) imposing penalty amounting to Rs. 1,87,000/-
Order passed by Adjudicating Officer cum Additional District Food Safety Appellate Tribunal, Varanasi.
Magistrate, Mirzapur holding the Company’s product to be
substandard and imposing a fine of Rs. 1,00,000/-
Order passed by Adjudicating Officer cum Additional District Food Safety Appellate Tribunal, Ambala.
Magistrate, Panipat holding the Company’s product to be
substandard and imposing a fine of Rs. 5,00,000/-
Order passed by Adjudicating Officer cum Additional District Food Safety Appellate Tribunal, Ambala.
Magistrate, Panipat holding the Company’s product to be
substandard and imposing a fine of Rs. 5,00,000/-
Order passed by Adjudicating Officer cum Additional District Food Safety Appellate Tribunal, Ambala.
Magistrate, Panipat holding the Company’s product to be
substandard and imposing a fine of Rs. 4,50,000/-
Order passed by Adjudicating Officer cum Additional District Food Safety Appellate Tribunal, Jaipur.
Magistrate, Kota holding the Company’s product to be
substandard and imposing a fine of Rs. 3,50,000/-
Order passed by Adjudicating Officer cum Additional District Food Safety Appellate Tribunal, Jaipur.
Magistrate, Kota holding the Company’s product to be
substandard and imposing a fine of Rs. 3,50,000/-
Order passed by Adjudicating Officer cum Additional District Food Safety Appellate Tribunal, Jaipur.
Magistrate, Kota holding the Company’s product to be
substandard and imposing a fine of Rs. 1,50,000/-
Order passed by Adjudicating Officer cum Additional District Food Safety Appellate Tribunal, Jaipur.
Magistrate, Kota holding the Company’s product to be
substandard and imposing a fine of Rs. 2,00,000/-
Order passed by Adjudicating Officer cum Additional District Food Safety Appellate Tribunal, Kolkata.
Magistrate, Nadia holding the Company’s product to be
Misbranded and imposing a fine of Rs. 2,00,000/-
Order passed by Adjudicating Officer cum Additional District Food Safety Appellate Tribunal, Dehradun.
Magistrate, Tehri Garhwal, holding the Company’s product to
be substandard and imposing a fine of Rs. 1,00,000/-

250 Nestlé India Limited

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 the policy
Yes. The Nestlé Corporate Business Principles (NCBP) establish the values and principles your Company is
committed to, emphasizing the importance of integrity and ethical conduct. Additionally, documents like the
Nestlé Purpose and Values and the Nestlé Responsible Sourcing Core Requirements further delineate the
company’s expected standards of behavior.

Nestlé’s Code of Business Conduct supports the continuous implementation of the Corporate Business Principles
by specifying expected behaviors in key areas, one of which is anti-corruption and bribery. The guidelines outlined
in the Code state, ‘Employees must never, directly or through intermediaries, offer or promise any personal or
improper financial or other advantage in order to obtain or retain a business or other advantage from a third party,
whether public or private. Nor must they accept any such advantage in return for any preferential treatment of a
third party. Moreover, employees must refrain from any activity or behavior that could give rise to the appearance
or suspicion of such conduct or the attempt thereof.’

Directors and employees can report concerns about any unethical behaviour, actual or suspected fraud or
violation of the Code, on a confidential basis through the process outlined in your Company’s Whistleblower
Policy/Vigil Mechanism. Your Company prohibits retaliation against any employee or director for such reports
made in good faith. Your Company also provides the option of Speak Up, an independent third-party operated
phone and web-based facility, to whom such reports can be made by Directors and Employees.

For more details, refer policy here.

5. Number of Directors/KMPs/employees/workers against whom disciplinary action was taken by

any law enforcement agency for the charges of bribery/ corruption:

15 Months FY ended 31st

FY 2024-25 March 2024
Segment
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Directors None None
KMPs None None
Employees None None
Workers None None

6. Details of complaints with regard to conflict of interest:

15 Months FY ended 31st

FY 2024-25 March 2024
Category Current Financial Year (Jan 2023 to Mar 2024)
Previous Financial Year
Number Remarks Number Remarks
Number of complaints received in relation to issues of - Not - Not
conflict of interest of the Directors applicable applicable
Number of complaints received in relation to issues of - Not - Not
conflict of interest of the KMPs applicable applicable

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, or cases of corruption
and conflicts of interest.
Not applicable

Annual Report 2024-25 251

8. Number of days of accounts payables (Accounts payable *365) / Cost of goods/services procured)
in the following format:

15 Months FY ended
FY 2024-25 31st March 2024
Parameter
Current Financial Year (Jan 2023 to Mar 2024)
Previous Financial Year
Number of days of accounts payables 61 75

9. Open-ness of business
Provide details of concentration of purchases and sales with trading houses, dealers, and related
parties along-with loans and advances & investments, with related parties, in the following
format:

15 Months FY ended
FY 2024-25 31st March 2024
Parameter Metrics
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Concentration a. Purchases from trading houses as % 2% 15%
of of total purchases
Purchases b. Number of trading houses where 15 15
purchases are made from
c. Purchases from top 10 trading houses 99.6% 96%
as % of total purchases from trading
houses
Concentration a. Sales to dealers/ distributors as % of 97.8% 100%
of Sales total sales
b. Number of dealers / distributors to 2,212 2,122
whom sales are made
c. Sales to top 10 dealers /distributors as 16.1% 15%
% of total sales to dealers/ distributors
Share of RPTs in a. Purchases (Purchases with related 8.9% 2.4%
parties / Total Purchases)
b. Sales (Sales to related parties / Total 4.7% 2.4%
Sales)
c. Loans & advances (Loans & advances 0 0
given to related parties / Total loans &
advances)
d. Investments (Investments in related 100%* 0
parties/Total Investments made)

*Note: The Company has made an investment for 49% stake in Dr. Reddy's and Nestlé Health Science Limited ("Associate Company") for
development of Nutraceutical business. Pursuant to this, the investee entity has become an associate of the Company with effect from
24th July 2024.

252 Nestlé India Limited

 Leadership Indicators

1. Awareness programmes conducted for value chain partners on any of the Principles during the
financial year:
Your Company facilitates capacity building workshops and awareness sessions for its key value chain partners
including farmers, suppliers/vendors, and distributors to educate and create awareness on promoting sustainable
operations and responsible business conduct. This covers aspects such as environmental preservation, resource
efficiency, water conservation, safety, quality, human rights, labour practices and biodiversity protection.

% of value chain programme

Number of
partners covered (by value
Value Chain awareness
Topics/ Principles covered under training of business done with such
Partner sessions
partners) under awareness
held
programmes
Dairy Farmers 650 Environment Sustainability and Responsible 52%
Sourcing (Fresh Milk Quality, Food Safety,
Animal Nutrition, Animal Health, Cow
Comfort and Animal Welfare)
Coffee Farmers 4,788 Sustainability, Good Agricultural Practices, 100%
Regenerative Agriculture
Distribution 21,759 Health, Safety and Quality 100%
Centers (DCs)
Sugar Farmers 2 Fertilizer management, water management 23%
Rice Farmers 3 Integrated water management, Integrated 60%
fertilizer management,residue management
Wheat Farmers 3 Regenerative agriculture practices of wheat 80%
cultivation, Integrated crop Management,
Residue Management
Spice Farmers 45 Good agri practices, safe use of pesticides, 100%
post-harvest management practices

2. Does the entity have processes in place to avoid/ manage conflict of interests involving members
of the Board? (Yes/No) If Yes, provide details of the same.
Yes. Your Company has adopted the ‘The Nestlé India - Code of Business Conduct’ (‘the Code’). The Code
of Business Conduct requires Directors, senior management and employees to avoid situations in which their
personal interests could conflict with the interests of the Company. The Code is available on the website of the
Company at https://www.nestle.in/investors/policies, and is approved by the Board of Directors on an annual
basis.
The Directors, Key Managerial Personnel (KMP) and the senior management of the Company are required to
annually disclose to the Board, whether they, directly or indirectly or on behalf of third parties, have material
interest in any transaction or matter affecting the Company. Further, in alignment with the Nestlé Corporate
Business Principles (NCBP), all employees must disclose any potential conflicts of interest, such as holding
external positions, employment of relatives, or exchanging gifts.
Additionally, your Company has implemented a tool that requires employees, up to a certain grade, to annually
disclose any existing or new conflicts of interest. Employee-reported conflicts of interest are reviewed by line
managers, who are equipped with a ready reckoner to assess situations and develop mitigation plans. Any
unresolved reports may further be escalated to the Compliance Officer.

Annual Report 2024-25 253

Principle 2

Product Life Cycle Sustainability: Businesses should provide goods and services in a manner that is
sustainable and safe.
Essential Indicators
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.

15 Months FY ended
FY 2024-25 31st March 2024 Details of improvements in environmental and social
Current Financial Year Previous Financial Year impacts
(Jan 2023 to Mar 2024)
R&D Refer to note 1 below
Capex* 5.10% 5.12% Your Company’s environmental sustainability
investments are guided by the principles of Reduce,
Rethink, and Replace. ‘Reduce and Rethink’ focus on
optimizing energy and water use through process
enhancements and lower-emission fuel alternatives.
‘Replace’ emphasizes the adoption of advanced
technologies and green energy solutions to drive
long-term impact.

Note 1: R&D
As part of the Nestlé group, your Company, under the General License Agreement(s) with Société des Produits
Nestlé S.A., leverages global R&D resources, while also focusing on local testing and adaptation, ensuring
product quality and efficient operations through innovation. Nestlé group dedicates significant resources
and effort towards R&D in order to gain comprehensive industrial expertise, which allows your Company to
customize products for local conditions, manufacture quality and safe products, improve yields, and adopt
sustainable sourcing, packaging, and logistics. Access to Nestlé’s R&D network also allows your company to
use new technologies that lower emissions and develop lower-carbon recipes by substituting ingredients, while
maintaining key product attributes.
This collaboration also helps to minimize food waste and nutrient loss while creating additional income
opportunities for farmers.
Sustainable Packaging: The Nestlé Institute of Packaging Science of Nestlé group works alongside Nestlé R&D
network to help the Nestlé group move towards paper packaging, increasing use of recycled, biodegradable
content, simplifying packaging, piloting refillable and reusable systems and developing sustainable packaging
solutions that are both cost-effective and environment friendly. For instance, the “MAGGI Cuppa” solution
reduces plastic content in packaging through the use of Thermofoam cups.
*Note 2: Capex
During the review period, your Company’s factories implemented key energy reduction projects, resulting in
annual savings of ~89,000 Gigajoules. Key initiatives included flash steam heat recovery from condensate,
automation of air heater and boiler burner, optimization of compressed air consumption through leakage arrest,
steam usage optimization in coffee and noodle processes, and the use of Electronically Commutated (EC+)
Blowers in Air Handling Units (AHUs). Your Company has installed biomass boilers in Moga, Nanjangud and
Sanand to reduce its operational footprint and increasingly use renewable fuel in its operation. Another initiative
taken to reduce GHG emissions was conversion of FO (Furnace Oil) to NG (Natural Gas) a cleaner fuel, in air
heaters. Additionally, NG boiler efficiency improvement and NG usage optimization in coffee process (roasters)
was done to further support reduction of emissions.

~190,000 m3 ~89,000 Gigajoules

Water savings from reduction Annualized savings from energy reduction
projects projects

254 Nestlé India Limited

 Your Company also directed investments towards water conservation measures that achieved significant water
savings, totaling ~190,000 m³. Key initiatives included increased utilization of treated effluent through advanced
Reverse Osmosis (RO) technology, enhanced reject recovery from RO, and improved condensate recovery.

Efforts across factory locations also involved:

- Biomass for steam generation
- Entering into a Solar Power Purchase Agreement (PPA)
- Establishing a second-stage RO plant for enhanced recovery
- Investing in plant efficiency improvements aimed at minimizing water use.

2 a. Does the entity have procedures in place for sustainable sourcing? Yes/No

Yes, there are guidelines and procedures in place to encourage sustainable sourcing. Your Company selects
suppliers through strictly laid down procedures and engages with them according to the non-negotiable
standards described in the Nestlé Responsible Sourcing Core Requirements including the requirements
of Business Integrity, Human Rights (labour standards), Health and Safety and Sustainable Environmental
Standards in their business activities, production processes, services provision, and their own purchasing
procedures. Your Company also procures certain agricultural commodities from suppliers adhering to
international sustainability standards including 4C and AAA for Coffee, Bonsucro for Sugar, Roundtable on
Sustainable Palm Oil for Palm, and UTZ and Rainforest Alliance (RFA) for Cocoa.

Through initiatives like the NESCAFÉ Plan and MAGGI Spice Plan, the company collaborates with farmers on
environmental sustainability programs aimed at improving livelihoods, increasing agricultural productivity,
strengthening water security, and enhancing resilience to climate change. Dairy and coffee farmers are key
stakeholders, constantly engaged to address sustainability challenges and develop resilient value chains.
Your Company also works with rice, wheat, sugar and spice to promote good agricultural practices for the
growth of safe, sustainable raw materials and the development of sustainable farms, ensuring continued
alignment with the Responsible Sourcing Core Requirements.

b. If yes, what percentage of inputs were sourced sustainably?

An average of 55% of inputs were sustainably sourced from suppliers or service providers that adhere to
either the Nestlé Responsible Sourcing Core Requirements, which upholds the spirit of fair treatment, human
rights, good labour practices, environmental conservation, health and safety, outlined in the International
Labour Organisation Guidelines and United Nations Guiding Principles on Business and Human Rights or
are certified to be compliant with social and environmental standards.

Further, your Company focuses on engaging suppliers to enhance the sustainability of its supply chain and
continue to source input material sustainably.

55%*
Sustainably sourced inputs

*This percentage for responsibly sourced inputs/ supplies varies from month to month and is the best estimate during
the financial year

Annual Report 2024-25 255

3. Describe the processes in place to safely reclaim your products for reusing, recycling and
disposing at the end of life, for (a) Plastics (including packaging) (b) E-waste (c) Hazardous waste
and (d) other waste.
Your Company is working towards a future where none of its packaging ends up in landfill or as litter in the
environment. It is taking preventive measures by implementing the reduce-reuse-recycle model.

REDUCE: Your Company is committed to reducing virgin plastic by using best practices such as packaging
optimization by source reduction and value engineering. Your Company achieved the same through some key
projects like, size reduction for Masala-e-Magic sachets, coffee bags and polybags and introducing Thermofoam
cups for MAGGI Cuppa.

RECYCLE: Your Company encourages the use of recycled material wherever applicable e.g.: 50% recycled PE
in coffee secondary bags; 20% recycled PE in shrink film for ketchup; 100% recycled PET in coffee secondary
containers70% /100% recycled PET in C&C secondary container.

RECOVER: Your Company achieved Plastic Neutrality in 2020 and continues to be plastic neutral in the reporting
period through Central Pollution Control Board (CPCB) approved vendors and appropriate channels.

During the reporting period, your Company responsibly managed ~24,600 MT of plastic packaging. EPR target
assigned by CPCB with help of various waste management agencies to collect and process equivalent amount
of post-consumer plastic waste.

Your Company has a robust e-waste management standard operating procedure which ensures compliance
to e-waste Management Rules 2016, including filing of requisite annual returns to State Pollution Control
Boards (SPCB). Contracts for disposal of e-waste exist with authorized vendors and disposal is done within
the stipulated time frames in a responsible manner. Similarly, disposal of hazardous waste, as laid down in the
Hazardous Waste Management Rules, is done in line with the stipulated guidelines through authorized vendors
and requisite Annual returns are filed with respective SPCBs.

4. Whether Extended Producer Responsibility (EPR) is applicable to the entity’s activities (Yes/No).
If yes, whether the waste collection 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.
Yes, Extended Producer Responsibility (EPR) is applicable. As a responsible manufacturer of food products, your
Company is registered as a Brand Owner in the centralized portal operated by CPCB and has duly filed Annual
Returns from time to time as prescribed.

Your Company through waste management agency has initiated collection and management of both pre-
consumer and post-consumer plastic packaging while ensuring that the processing is done through CPCB
registered Plastic Waste Processor. Our collection network spans across 35 States and Union Territories of India,
and with our waste management partners.

Your Company has collected and processed 24,600 MT of plastic packaging i.e. EPR target assigned by CPCB.

~24,600 MT
Of post-consumer plastic
waste collected and processed

256 Nestlé India Limited

 Leadership Indicators

1. Has the entity conducted Life Cycle Perspective/ Assessments (LCA) for any of its products (for
manufacturing industry) or for its services (for service industry)?

Boundary for which the Whether conducted

Name of % of total Results communicated in
Life Cycle Perspective by independent
NIC Code Product / Turnover public domain (Yes No) If
/ Assessment was external agency (Yes/
Service contributed yes, provide the web-link
conducted No)
- - - - - -

2. If there are any significant social or environmental concerns and/or risks arising from production
or disposal of your products/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.

Name of Product/ Service taken Description of the Risk /Concern Action

- - -

3. Percentage of recycled or reused input material to total material (by value) used in production (for
manufacturing industry) or providing services (for service industry).

Recycled or used input material to total

material
FY 2024-25 15 Months FY ended
Indicate Input Material
31st March 2024
Current Financial Year
(Jan 2023 to Mar 2024)
Previous Financial Year
rPET, rPE 1.5% 0.70%

4. Of the products and packaging reclaimed at end of life of products, amount (in metric tonnes)
reused, recycled, and safely disposed.

15 Months FY ended 31st March 2024

FY 2024-25
(Jan 2023 to Mar 2024) Previous
Current Financial Year
Product Financial Year
Safely Safely
Re-Used Recycled Re-Used Recycled
Disposed Disposed
Plastics (Including 0 14,162 10,483 0 8,401 17,248
Packaging)
E-Waste 0 0 0 0 0 0
Hazardous Waste 0 0 0 0 0 0
Other Waste 0 0 0 0 0 0

5. Reclaimed products and their packaging materials (as percentage of products sold) for each
product category.

Reclaimed products and their packaging materials as % of total

Indicate product category
products sold in respective category
- Not applicable

Annual Report 2024-25 257

Principle 3

Employee Wellbeing: Businesses should respect and promote the well-being of all employees,
including those in their value chains.
Essential Indicators
1 a. Details of measures for the well-being of employees:
Your Company is committed to the well-being of its workforce, implementing measures to ensure their
health and safety. Your Company provides regular safety and skill-upgradation training, and offer programs
focused on mental health, stress management, and physical wellness. Additionally, your Company strictly
adheres to rigorous safety standards and certifications, thereby fostering a safe and supportive work
environment. Recognizing the integral role that physical health plays in overall wellness, your Company
ensures that employees have access to resources, programs, and facilities aimed at promoting a healthy
lifestyle. Your Company conducts regular awareness sessions addressing overall well-being, alongside
strengthening its policies to promote work-life balance and incorporate wellness and self-care days in leave
policies, thus helping employees to prioritize personal health.

Additionally, your Company has also established a Mental Health First Aider Network and implemented
inclusive policy changes, including the introduction of mental health benefits within its health insurance
offerings. This year, your Company has undertaken proactive measures to elevate mental health awareness
across its nine factory locations, encompassing over 1,200 employees. Your Company has organized
informative sessions directed towards its shop floor staff and factory leadership teams, which underscore
the critical importance of mental health and the support available through your Employee Assistance
Program. Moreover, your Company has successfully trained a second cohort of 20 Mental Health First Aiders.
These dedicated individuals join its existing advocates, thereby reinforcing your Company’s dedication to
prioritizing mental health at the workplace.

% of Employee covered by
Health Accident Maternity Paternity Day Care
Category Total Insurance Insurance Benefits Benefits Facilities
(A) No. % No. % No. % No. % No. %
(B) (B/A) (C) (C/A) (D) (D/A) (E) (E/A) (F) (F/A)
Permanent Employees
Male 2,745 2,745 100% 2,745 100% - - 2,745 100% 2,745 100%
Female 862 862 100% 862 100% 862 100% - - 862 100%
Total 3,607 3,607 100% 3,607 100% 862 23.90% 2,745 76.10% 3,607 100%
Other than Permanent Employees
Male - - - - - - - - - - -
Female - - - - - - - - - - -
Total - - - - - - - - - - -

Note: The well-being of other than permanent employees is managed through contractual terms and conditions including social
security benefits and obligations.

b. Details of measures for the well-being of workers:

Your Company diligently complies with all pertinent national and local laws and regulations in every location
where it maintains office spaces.

% of Workers covered by
Health Accident Maternity Paternity Day Care
Category Total Insurance Insurance Benefits Benefits Facilities
(A) No. % % No. % No. %
No. (C) % (E/A) No. (F)
(B) (B/A) (C/A) (D) (D/A) (E) (F/A)
Permanent Workers
Male 4,593 4,593 100% 4,593 100% - - 4,593 100% 4,593 100%
Female 219 219 100% 219 100% 219 100% - - 219 100%
Total 4,812 4,812 100% 4,812 100% 219 4.55% 4,593 94.45% 4,812 100%
258 Nestlé India Limited
 % of Workers covered by
Health Accident Maternity Paternity Day Care
Category Total Insurance Insurance Benefits Benefits Facilities
(A) No. % % No. % No. %
No. (C) % (E/A) No. (F)
(B) (B/A) (C/A) (D) (D/A) (E) (F/A)
Other than Permanent Workers
Male - - - - - - - - - - -
Female - - - - - - - - - - -
Total - - - - - - - - - - -

Note: The well-being of other than permanent workers is managed through contractual terms and conditions including social
security benefits and obligations.
To know more, click here.

c. Spending on measures towards well-being of employees and workers (including permanent and
other than permanent) in the following format:

15 Months FY ended
FY 2024-25 31st March 2024
Parameter
Current Financial Year (Jan 2023 to Mar 2024)
Previous Financial Year
Cost incurred on well-being measures as a % of total 0.17% 0.13%
revenue of the company*
*
Includes costs of accident insurance, health insurance, maternity leave benefit, paternity leave benefit, day- care facility cost and
various other initiatives undertaken to promote physical and mental well-being

2. Details of retirement benefits, for Current FY and Previous FY.

15 Months FY ended 31st March 2024

FY 2024-25
(Jan 2023 to Mar 2024) Previous
Current Financial Year
Financial Year
Deducted Deducted
No. of No. of and No. of No. of
Benefits and
employees workers deposited employees workers
deposited
covered as covered as covered as covered as
with the with the
a % of total a % of total a % of total a % of total
authority authority
employees workers employees workers
(Y/N/N.A.) (Y/N/N.A.)
PF 100% 100% Y 100% 100% Y
Gratuity 100% 100% Y 100% 100% Y
ESI* - 0.52% Y - 6% Y
Others- please specify - - - - - -
As per the ESI regulation, 100% of the eligible employees and workers have been covered under the benefits.
*

Your Company offers comprehensive retirement benefits to ensure financial security and well-being for
its employees post-retirement. These benefits include pension plans, provident fund contributions, and
gratuity payments.

Annual Report 2024-25 259

3. Accessibility of workplaces
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.
Yes, your Company’s premises and offices are accessible to individuals with disabilities, in accordance with
the requirements outlined in the Rights of Persons with Disabilities Act, 2016. Your Company is committed to
continuously improving infrastructure to eliminate any barriers to accessibility and thereby promote a diverse
workforce. An essential aspect of ensuring this ‘inclusion by design’ and hence, your Company embarked on this
journey few years ago by instituting accessible restrooms and ramps.

Your Company’s head office, in Gurugram, and the factory in Sanand have been designed in accordance with
the principles of inclusion, ensuring accessibility for all employees and visitors. Additionally, comprehensive
accessibility audits have been conducted across all factory locations to assess and address accessibility
requirements. All manufacturing sites underwent external accessibility audits in 2022, to ensure adherence to
the guidelines of the Rights of Persons with Disabilities Act, 2016.

To reinforce your Company’s commitment to promoting diversity and accessibility, it has established a dedicated
Accessibility Core Team responsible for driving improvements across all factory locations. Your Company has
defined a clear roadmap for enhancing accessibility within its factories, ensuring that both current and future
developments conform to inclusive design standards. Your Company has successfully achieved alignment
among key stakeholders, integrating accessibility as a fundamental consideration in all upcoming projects
and renovations.

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, your Company has an equal opportunity policy as per the Rights of Persons with Disabilities Act, 2016.
The weblink of the ‘Equal Opportunity Policy’ is available at https://www.nestle.in/jobs/equal-opportunity-
policy. With ‘Respect for Diversity’ being one of the core values, your Company is committed to being an equal
opportunity employer.

Towards promoting an inclusive workplace, your Company respects and upholds the human rights of all
individuals, including persons with disabilities. Your Company focuses on providing accessibility, reasonable
accommodations, and the necessary support to allow persons with disability to thrive at the workplace.
Additionally, it upholds a strict zero- tolerance policy against any form of discrimination, harassment, abuse,
exploitation, or any other violations of their human rights.

5. Return to work and retention rates of permanent employees and workers that took parental leave.

Permanent Employees Permanent Workers

Gender Return to Retention Return to Retention
Work Rate Rate Work Rate Rate
Male 100% 100% 100% 100%
Female 98.3% 100% 100% 100%
Total 99.2% 100% 100% 100%

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.

Category Yes/No (If yes, then give details of the mechanism in brief)
Permanent Workers Yes
Other than Permanent Workers Yes
Permanent Employees Yes
Other than Permanent Employees Yes

260 Nestlé India Limited

 Your Company has established a comprehensive Grievance Redressal Procedure accessible to all employees and
workers, in line with its steadfast commitment to promoting an open, inclusive and respectful work culture, as
encapsulated in the Nestlé Corporate Business Principles. Your Company has instituted the ‘Speak Up’ platform,
which is available to all employees and workers as well as other stakeholders, such as suppliers, vendors, and
external entities associated with your Company. This platform provides a secure channel for employees and
workers to raise any concerns and grievances, while allowing anonymous reporting, and plays a crucial role
in the investigation of reported grievances by ensuring thorough examination and responsive communication
with the complainant. Additionally, issues can be reported directly to Human Resources department or through
an individual’s immediate manager, where they are evaluated and appropriately addressed. Your Company is
committed to conducting impartial investigations while ensuring confidentiality and protection from retaliation.

Furthermore, any complaints regarding sexual harassment are covered under the POSH Act 2013 and your
Company has established an Internal Committee to deal with any such cases. Your Company has zero tolerance
for any forms of harassment and is committed to creating safe workplaces where all individuals can thrive without
fear of harassment or discrimination. All such cases are handled with utmost care, ensuring a bias-free approach.

7. Membership of employees and worker in association(s) or Unions recognized by the listed entity:
Your Company respects the right to freedom of association of all employees and workers, allowing them to freely
associate and lawfully organize themselves into interest groups without management oversight. Your Company
ensures that no employee faces discrimination for exercising this right in a lawful manner while maintaining
alignment with the Company’s core values. In doing so, your Company fosters an inclusive and equitable work
environment that promotes trust, mutual respect and harmonious relations with employees and workers.

15 Months FY ended 31st March 2024

FY 2024-25
(Jan 2023 to Mar 2024) Previous
Current Financial Year
Financial Year
No. of No. of
Total Employees/ Total Employees/
Category Employees/ Workers in Employees/ Workers in
Workers in Respective Workers in Respective
%(B/A) % (D/C)
Respective Category, who Respective Category, who
Category are part of Category are part of
(A) Association(s) (C) Association(s)
or Union (B) or Union (D)
Total Permanent 3,607 0 0% 3,980 0 0%
Employees
Male 2,745 0 0% 2,971 0 0%
Female 862 0 0% 1,009 0 0%
Total Permanent 4,812 4,730 98.3% 4,756 4,395 92%
Workers
Male 4,593 4,593 100% 4,530 4,236 94%
Female 219 137 62.6% 226 159 70%

8. Details of training given to employees and workers

Your company is committed to the continuous learning and development of workforce through a variety of
initiatives. You encourage a growth mindset by fostering an environment where employees are motivated to pursue
both personal and professional development, often facilitated by mentorship programs, functional expertise
development programs and knowledge-sharing platforms. By creating an environment that values learning, you
motivate the workforce to keep evolving and adapting to new challenges. This commitment to development
helps employees stay engaged and contributes to your Company’s overall success in a competitive market.

Annual Report 2024-25 261

 Your Company fosters a culture of operational excellence and continuous improvement by integrating Total
Productive Maintenance (TPM) ways of working into your factory Operations and Shopfloor and through on-
going initiatives like Digital Manufacturing Operations (DMO), empowering employees for agile decision-making
in operations. This is supported by skilling initiatives imparting relevant technical and managerial skills to
employees to develop a resilient, highly competent, and engaged workforce.

Further, your Company supported relationship-based development through launch of formal mentoring with a
network of in-house subject matter experts to help groom strong talent for senior management roles or help
perform better at existing roles. Mentees get a chance to interact in a structured format with key leadership and
learn from their experiences.

In this financial year, your Company introduced the Nestlé Impact Leaders Program - a strategic initiative
aimed at nurturing leaders who can navigate business challenges and drive continued success. It is designed to
address three key business needs: developing a leadership pipeline aligned with the Company’s market purpose,
equipping leaders with a high digital quotient to respond to a dynamic environment, and fostering a workplace
culture of psychological safety, innovation, and growth. This 9-month program provides leaders with the tools
and insights through self-awareness, cohort learning, workshops, and real-world experiences.

For building future ready leaders, the ‘Force for Great Leadership’
was launched, a seminal intervention with key leadership across the Company.
Your Company continued supporting leadership transitions through structured
learning interventions designed in-house using blended learning approach, backed
by technology and data.

15 Months FY ended 31st March 2024 (Jan

FY 2024-25 Current Financial Year
2023 to Mar 2024) Previous Financial Year
On Health and On Skill On Health and On Skill
Category
Total Safety Measures Upgradation Total Safety Measures Upgradation
(A) No. % (D) No.
No. (B) % (B/A) No. (E) % (E/D) % (F/D)
(C) (C/A) (F)
Employees
Male 2,745 2,568 94% 2,745 100% 2,971 1,953 66% 2,225 75%
Female 862 794 92% 862 100% 1,009 636 63% 719 71%
Total 3,607 3,362 92% 3,607 100% 3,980 2,589 65% 2,944 74%
Workers
Male 4,593 3,994 87% 4,068 89% 4,530 4,101 91% 2,976 66%
Female 219 184 84% 190 87% 226 223 99% 113 50%
Total 4,812 4,178 87% 4,258 88% 4,756 4,324 91% 3,089 65%

Women in Leadership (WIL) is an immersive program designed to foster growth and create opportunities for women
leaders. The primary goal is to prepare them for senior-level roles and accelerate their leadership development.

The successful inaugural pilot edition featured a diverse cohort of 30 Key Talent Women Leaders from various
functions and locations.

The program was built upon three pillars:

- Self-Awareness
- Business Acumen
- Courageous Leadership.
Spanning a 6-month Blended Learning Journey, it included masterclasses, field experiences, and idea pitching to
cultivate growth and build a supportive community.

262 Nestlé India Limited

 Participants gained valuable insights from sponsors and a team of leaders, mentors, coaches, and industry experts.

The program concluded with a heartfelt graduation ceremony, where participants were celebrated by key leaders,
marking the achievement of this remarkable journey.

9. Details of performance and career development reviews of employees and workers.

Your Company has a ‘People Development and Performance’ procedure which allows sharing of feedback and
periodic evaluation of performance for all employees. Employees are responsible to manage and drive their own
development, supported by People Leaders and the HR department.

15 Months FY ended 31st March 2024

FY 2024-25
(Jan 2023 to Mar 2024) Previous Financial
Category Current Financial Year
Year
Total (A) No. (B) % (B/A) Total (C) No. (D) % (D/C)
Employees
Male 2,615 2,612 99.9% 2,971 2,970 100%
Female 812 806 99.3% 1,009 942 93%
Total 3,427 3,418 99.7% 3,980 3,912 98%
Workers
Male 4,519 4,145 92% 4,530 4,330 96%
Female 226 221 98% 226 209 92%
Total 4,817 4,366 91% 4,756 4,539 95%
*
Performance evaluation cycle is from January to December. Therefore, the total number of employees denotes the count of employees
at Nestlé as on 31st December 2024.

10. Health and safety management system:

a. Whether an occupational health and safety management system has been implemented by
the entity? (Yes/ No). If yes, the coverage of such system?
Yes, your Company has implemented ISO 45001:2018 Occupational Health and Safety Management
System (OHSMS). It provides a robust framework for managing any occupational health and safety
risks and opportunities, including prevention of work-related injuries and ill health and providing safe
and healthy workplaces by eliminating hazards and taking effective preventive and protective measures.
Your Company’s sites (includes nine manufacturing locations, sales branch offices, registered office, and
Head office Gurugram) are covered under the scope of the ISO 45001: 2018 certification, covering all
employees and workers.
As such, your Company dedicates substantial time and resources to ensure the safety and well- being of its
employees, contractors, and visitors across all its facilities. In recent years, your Company has broadened
its Safety and Health (S&H) program beyond its operations division because your Company believes that the
highest standards of care should be applied universally to every employee at your Company, irrespective of
their role within the organization.
Your Company is committed to increasingly influencing the safety and health practices throughout its value
chain, aiming to deliver widespread benefits both to its business and the communities in which it operates.

At Nestlé we say, “one accident is one too many”

and hence our goal is to ensure Zero work-related injuries and
illnesses.

Annual Report 2024-25 263

 b. What are the processes used to identify work related hazards and assess risks on a routine
and non-routine basis by the entity?
Risk assessment is central to the Nestlé Health & Safety Health Management System, that is instrumental
in identifying and managing any hazards, ensuring protection of individuals, and prioritizing safety
improvements across operations. Your Company is dedicated to continuously improving health and safety
by refining processes, work practices, and systems. Your Company recognizes that employee engagement
is crucial in creating and sustaining a safe workplace, and adherence to safety principles is a fundamental.
Employees are responsible for ensuring safe practices to prevent injuries and are encouraged to engage in
initiatives to improve workplace health and safety.

Your Company deploys several processes to identify work-related hazards and assess risks in a routine and
non-routine manner, some of which are mentioned below:

HIRAO (Hazard identification and Risk Assessment Opportunity) is an element of ISO 45001.
This commitment is reinforced by conducting detailed risk assessments, including those
focusing on machinery, specific tasks, material handling equipment, facility safety, noise levels,
ergonomics, and more.

Permit to work management system: Your Company prioritizes the effective management of critical
risks that may result in injuries, through a comprehensive process designed to identify and mitigate
risks associated with high hazard tasks, both routine and non-routine. The permit- to-work process is
crucial to ensure safety during activities such as work at height and confined space entry, especially
concerning contractor management and capital projects. This process includes a risk prediction tool to
assess and mitigate risks before commencement of tasks.

Method statements: This provides a detailed methodology for mitigating risks associated with critical
non-routine activities, particularly for capital investment projects. It is especially useful for projects
involving large-scale civil construction and installation of heavy equipment.

ATEX (Atmospheric Explosion prevention management tool): A tool used to identify the process-
related hazards associated with manufacturing of powders and establish risk mitigation measures.

PESIS (Preliminary Environmental & Workplace Safety Impact Study): A tool used for new product
development where new processes/equipment changes are evaluated for identification of any risks
and hazards and implementing controls for their effective mitigation.

User Requirement specifications in Capital Investment Projects: For machinery and process safety,
safety measures are integrated into the User Requirement Specifications and are thoroughly validated
through Factory Acceptance Tests and Site Acceptance Tests, among others.

Shift risk prediction tool: Manufacturing lines have the concept of being risk assessed on shift basis
using a concept of traffic light (Red, Amber & Green) so that people in the shift are aware of the level
of risk associated with the shift.

S&H Tagging: A tool for proactive identification and reporting of any workplace hazards.

Behavioral Feedback System (BFS): Your Company views behavior as crucial to success, expecting
managers, team leaders, and employees to embody Safety & Health (S&H) values in their daily operations.

Contractor Field Safety Audits: A tool to facilitate joint inspections of project sites with contractors,
allowing for the recognition of best practices and the identification of violations, which can then be
proactively addressed to prevent potential harm.

c. Whether you have processes for workers to report the work-related hazards and to remove
themselves from such risks. (Y/N)
Yes, your Company’s ‘SpeakUp’ platform allows all employees and workers to report any concerns including
safety-related hazards. In addition, your Company has adopted various systems and processes that allow
reporting of work-related hazards.

264 Nestlé India Limited

 1. GEMBA: Gemba is the Japanese term “genchi genbutsu” that is interpreted as ‘management by
walking around’. Your Company has systems in place for top management to conduct regular safety
tours at the workplace. Primary focus of these tours is to identify any unsafe conditions. This provides
an opportunity to the workers to engage with the management and provide feedback regarding any
unsafe working conditions.

2. Safety Committee Meetings: The Safety Committee provides a forum for workers and management
to collaborate for resolving any identified health and safety issues. The Safety Committee consists of
fair representation from management and workers. These meetings also have representation from
contractors at the sites to provide them with a forum for reporting any unsafe conditions.

3. Safety campaigns: Safety campaigns help promote awareness among employees and contractors,
allow identification of hazards and also provide an opportunity to share any feedback for workplace
safety improvements.

4. Behavioral feedback Sessions (BFS): Primary focus on identification of unsafe conditions, safe
& unsafe behaviors, and one-to- one coaching sessions to improve behaviors. The BFS forms are
available both in hard copy and digitally in most locations.

5. Through participation in incident investigations; and

6. Daily operations review/weekly operations review meetings.

Your Company implements the

Nestlé Occupational Safety and Health
Management System, which includes systematic
hazard identification, risk assessments, and subsequent actions
to minimize danger.

d. Do the employees/worker of the entity have access to non-occupational medical and healthcare
services? (Yes/No)
Yes, the employees/workers of your Company have access to non-occupational medical and healthcare
services. They are insured under the Group Health Insurance Policy (GHIP). A digital medical assistance app
is also provided to all eligible employees and their family members. Additionally, your Company has also
established a Mental Health First Aider Network and implemented inclusive policy changes, including the
introduction of mental health benefits within its health insurance offerings.

11. Details of safety related incidents.

Detailed investigations are carried out for all accidents to identify the root causes and undertake measures to
prevent their recurrence. Learnings from all accidents are disseminated across the organisation.

15 Months FY ended
FY 2024-25 31st March 2024
Safety Incident/ No Category*
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Lost Time Injury Frequency Rate (LTIFR) (per Employees 0.10 0.17
one million-person hours worked Workers 0.12 0.21
Total recordable work-related injuries Employees 5 13
Workers 22 21
No. of fatalities Employees 0 0
Workers 0 0
High consequence work-related injury or Employees 0 0
ill-health (excluding fatalities) Workers 0 3

*Including contract workforce

Annual Report 2024-25 265

12. Describe the measures taken by the entity to ensure a safe and healthy workplace.
Your Company is committed to improving employee safety, health, and well-being by identifying, assessing,
and mitigating all risks and hazards. Your Company believes that all accidents are preventable and advocate for
a culture that views “one accident as one too many.“ Your Company has emergency plans in place to manage
residual risks, thereby protecting its employees and workers from harm.

Following are some of the measures and practices that are being followed by your Company for ensuring a safe
and healthy workplace :

Certifying all sites with ISO 45001:2018

CARE certification (with elements of SA 8000 certification)

Zurich Risk Assessment (Risk management by accredited third parties)

Functional Compliance Assessment for safety management system

Internal and market-level site assessments

Ensuring safety in capital investment projects

Management of high hazard tasks

Contractor Management Programme

Robust Machinery Safety Programme

Total Performance Management

Engagement and communication campaign

Early management by ensuring optimum workplace design and ergonomic practices

Task specific trainings and coaching

13. Number of complaints on the following made by employees and workers.

Your Company endeavors to provide a safe workplace to all its employees and contractors. Multiple avenues are
available to the employees to lodge complaints on health and safety matters such as open access to internal
email network, works committee, safety committee and townhalls conducted at regular intervals.

15 Months FY ended 31st March 2024

FY 2024-25
(Jan 2023 to Mar 2024) Previous Financial
Current Financial Year
Year
Parameter Pending Pending
Filed during
resolution at Filed during resolution at
the year Remarks Remarks
the end of the year the end of
the year the year
Working Conditions NIL NIL - NIL NIL -
Health & Safety NIL NIL - NIL NIL -

14. Assessments for the year:

Your Company’s manufacturing sites adhere to ISO standards for Occupational Health and Safety (ISO
45001:2018), Environmental Management (ISO 14001:2015), and Quality Management (ISO 9001:2015), ensuring
compliance with safe working conditions as part of the Safety, Health, and Environment (SHE) system. Accredited
third parties regularly assess these sites to validate ISO certification requirements.

% of your plants and offices that were assessed (by entity or

Parameter
statutory authorities or third parties)
Health and safety practices 100%
Working Conditions 100%

266 Nestlé India Limited

15. Provide details of any corrective action taken or underway to address safety-related incidents (if
any) and on significant risks/ concerns arising from assessments of health & safety practices and
working conditions.
Presented below are examples illustrating corrective actions implemented to address safety-related incidents:

Significant Risk – Pedestrian-MHE (Material Handling Equipment) interface on site - Many areas have shared
spaces where vehicles and pedestrians intersect, creating collision risks due to high movement of trucks,
tankers, and forklifts.

Solution: Facility risk assessments are conducted to identify shared areas and implement requisite controls by
following Hierarchy of Safety control as per OSHA e.g., Elimination, Substitution, Engineering, Administrative
and PPEs. Furthermore, the defined actions are implemented as per the agreed timelines.

Significant Risk - Management of large capital investment projects.

Solution: Your Company implemented world-class ring lock system scaffolding for safe civil work, created
method statements for high-risk tasks, and hired dedicated safety professionals to enforce strict Safety &
Health protocols.

Significant Risk- Driving on roads for business purpose, since the employee must travel for the workplace using
their own vehicles / public transports / by company provided vehicles.

Solution: Your Company ensures all vehicles meet your Company’s safety standards, provides defensive driving
and awareness training for sales employees, and has established clear road travel policies.

Leadership Indicators

1. Does the entity extend any life insurance or any compensatory package in the event of death of
(A) Employees (Y/N) (B) Workers (Y/N).
Yes, in the unfortunate event of the death of an employee or worker, your Company extends financial support
to family members of the employee. Under the Loss of Life Benefit, the next of kin of the employee is eligible
to receive employee’s two years’ base / gross salary. Besides there is additional support extended in terms of
compensatory package under the Group Accident Insurance Coverage and education and hospitalization support
under Neshield Policy.
2. Provide the measures undertaken by the entity to ensure that statutory dues have been deducted
and deposited by the value chain partners.
Your Company ensures that statutory dues as payable by service providers for their employees are deposited on
time and in full, through a process of periodic audits and controls. Your Company has systems in place to ensure
compliance to various statutory requirements. For its factories and branches, your Company has agreements in
place specifying statutory compliance to be ensured by service providers. Similarly, for the distribution centers
and co-manufacturers, statutory dues are specified in the agreements as per applicable statutes. Furthermore,
as an additional measure, internal and third-party audits are conducted to ensure adherence to these practices.

Annual Report 2024-25 267

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 are rehabilitated
and placed in suitable employment or whose family members have been placed in suitable
employment.

No. of Employees/Workers that are

Total no. of Affected Employees/ Rehabilitated and Placed in Suitable
Workers Employment or whose Family Members
have been Placed in Suitable Employment
15 Months FY ended FY 2024-25 15 Months FY ended 31st
FY 2024-25 March 2024
31st March 2024 Current
Current
(Jan 2023 to Mar 2024) Financial Year (Jan 2023 to Mar 2024)
Financial Year
Previous Financial Year Previous Financial Year
Employees 0 0 0 0
Workers 0 3 0 0

4. Does the entity provide transition assistance programmes to facilitate continued employability
and the management of career endings resulting from retirement or termination of employment?
(Yes/No)
Yes, your Company provides transition assistance to facilitate continued employability in specific cases based
on defined applicability criteria through an external service provider. The offering covers different aspects and
provides access to resources such as coach/consultant/online tools.

5. Details on assessment of value chain partners on health and safety practices and Working
Conditions

% of value chain partners (by value of business done with such

partners) that were assessed
Health and safety practices 93%
Working Conditions 93%

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.
Your Company has a structured framework in place with clear procedures to monitor and close observations and
actions as per the Responsible Sourcing (RS) audit conducted by external agencies/ third party service providers.
As per recommendations from your Company’s globally shortlisted audit agencies, the suppliers are strongly
advised to close all observations in the assessments and take corrective actions as appropriate within a time
bound manner, which is then monitored by your Company.

During the reporting period, no significant risks/concerns were identified from assessments of health and safety
practices and working conditions of value chain partners.

Your Company conducts responsible sourcing audits to ensure suppliers comply

with stringent ethical, environmental, and social standards.

These independent ethical audits follow SMETA Best Practice

Guidance- based on 4 pillars of Labor Standards, Health and Safety,
Environment & Business Ethics.
This rigorous process helps maintain high standards across the supply chain.

268 Nestlé India Limited

Principle 4

Stakeholder Engagement: Businesses should respect the interests of and be responsive to all its
stakeholders.
Essential Indicators
1. Describe the processes for identifying key stakeholder groups of the entity.
Your Company identifies key stakeholders as those individuals or group of individuals that are impacted by its
operations and those who have the potential to influence its activities. Recognizing the importance of these
relationships, your Company provides open channels of communication to ensure stakeholder concerns are
effectively addressed. To enhance dialogue and understanding of stakeholder views and opinions, your Company
engages stakeholders through meetings, workshops, and events. This interaction encourages collective action,
and fosters trust and mutual respect. The engagement strategy acknowledges that each stakeholder group is
unique, with its own set of priorities. Insights and feedback from these engagements are invaluable for validating
the Company’s performance and providing new perspectives on challenges and opportunities.

2. List of stakeholder groups identified as key for your entity and the frequency of engagement with
each stakeholder group.

Channels of
Communication
Whether Frequency of
(Email, SMS,
identified as Engagement Purpose and Scope of Engagement
Newspaper,
Stakeholder Vulnerable & (Annually, Half including key topics and concerns
Pamphlets,
Group Marginalized yearly, Quarterly, raised during such engagement
Advertisements,
Group (Yes/ Others- Please
Community Meetings,
No) Specify)
Notice Board, Website,
Others)
Consumers No Websites, As and when Your Company engages with
Advertisements, Email required consumers for awareness about
the products, recipes and nutrition
information, ingredients and any other
information relevant for consumers.
Farmers Yes Email, SMS, Meetings As and when Your Company engages with dairy,
required coffee, spice and other farmers who
form a part of the value chain directly
or indirectly for training/awareness on
good agricultural practices, helping
them grow safe, high-quality raw
materials, and develop resilient,
sustainable farms.
Distributors & No Email, SMS, Meetings As and when Your Company engages and receives
trade partners, required co- operation and unstinted support
Suppliers from the distributors, retailers, stockist,
suppliers and others associated with
the Company and its trading partners.
Trade Unions No Email, SMS, Meetings As and when Your Company engages with trade
required unions for collective bargaining to
ensure smooth operations at the
manufacturing facilities and cordial
relations with workers.

Annual Report 2024-25 269

 Channels of
Communication
Whether Frequency of
(Email, SMS,
identified as Engagement Purpose and Scope of Engagement
Newspaper,
Stakeholder Vulnerable & (Annually, Half including key topics and concerns
Pamphlets,
Group Marginalized yearly, Quarterly, raised during such engagement
Advertisements,
Group (Yes/ Others- Please
Community Meetings,
No) Specify)
Notice Board, Website,
Others)
Government No Email, SMS, Meetings As and when Your Company engages with Food
bodies required Authorities and other government
authorities to establish science-based
regulations and other operational
efficiencies and commitments for
protecting the health of consumers
and development of other best
practices in areas of food processing.
Industry No Email, SMS, Meetings As and when Your Company engages with industry
associations required associations for promoting industry
positions – that are aligned with
Nestlé’s viewpoints / proposals with
external stakeholders/ policy makers.
Topics include Food Regulations,
Environment, Plastic Packaging,
Governance, Compliance, Corporate
Laws, and other Societal activities.
Academia No Email, SMS, Meetings As and when Your Company engages with
experts required academia experts that helps in getting
specialist knowledge on various
topics. Your Company also engages
with stakeholders to incorporate their
expert advise in societal initiatives for
positive impact.
NGOs No Email, SMS, Meetings As and when Your Company engages with NGOs
required to implement the CSR projects under
the umbrella of Nutrition, WASH,
education, enhancing livelihood,
environment, feeding support
programme and rural development,
disaster management. Key focus
includes on-ground implementation,
deliverables of the projects, positive
impact, budget utilization and
adherence to the CSR policy and
compliances, etc.
Employees No Email, SMS, Meetings As and when Your Company engages with
required employees for employee satisfaction,
diversity and equal opportunity, health
and safety, skill upgradation, learning
and development, and organizational
effectiveness
Communities Yes Email, SMS, Meetings As and when Your Company engages with
required communities for improve lives and
livelihood and create positive impact.

270 Nestlé India Limited

 Channels of
Communication
Whether Frequency of
(Email, SMS,
identified as Engagement Purpose and Scope of Engagement
Newspaper,
Stakeholder Vulnerable & (Annually, Half including key topics and concerns
Pamphlets,
Group Marginalized yearly, Quarterly, raised during such engagement
Advertisements,
Group (Yes/ Others- Please
Community Meetings,
No) Specify)
Notice Board, Website,
Others)
Media No Email, SMS, As and when Your Company engages the media to
Meetings, Media required communicate and inform them about
Releases its brand and corporate campaigns
and other initiatives undertaken by
various functions within the Company.
Your Company engages with the
media the to address their queries
across the spectrum.
Investors No Email, SMS, Your Company Your Company engages the investors
Community Meetings, addresses to keep them updated on the
website, Annual investors in the business and financial performance
Report Annual General of the Company, its strategies and
Meeting and all interventions which have a direct
Analyst and or indirect impact on the value of the
Institutional Company’s shares.
investors meet.
Beyond this, it
engages with
investors as and
when required

Leadership Indicators

1. Provide the processes for consultation between stakeholders and the Board on economic,
environmental, and social topics or if consultation is delegated, how is feedback from such
consultations provided to the Board.
Your Company firmly believes that stakeholder engagement is critical to deepen dialogue and develop our
understanding of important business and societal issues. Your Company is part of various platforms where
stakeholders engage on issues pertaining to the economic, environmental & social topics. The relevant information
is shared with the Board of Directors of the Company.

The Board, through the CSR Committee and RMSI, reviews, monitors and provides strategic direction to the
Company’s social responsibility obligations and other societal and sustainability practices.

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 incorporated into policies and activities of the entity.
Yes, your Company engages with relevant stakeholder platforms that are used to seek relevant expertise and
support to address environment and social topics.

Engaging with stakeholders on key issues is central to your Company’s approach. It actively participates in relevant
platforms to access expertise and support for addressing environmental and social matters. Your Company has
put in place systems and procedures to identify, prioritize and address the needs and concerns of its stakeholders
across businesses in a continuous, consistent and systematic manner. It has implemented mechanisms to
facilitate effective dialogue with all stakeholders across businesses, identify concerns and their resolution in an

Annual Report 2024-25 271

 equitable and transparent manner. Select examples of how stakeholder inputs have been incorporated into your
Company’s policies and activities are presented below:

Consumers: Various tech-enabled avenues have been constructed to constantly receive feedback and
ideas from these stakeholders.

Communities: Your Company is enhancing access to sanitation facilities for girl students at schools near
its factory locations, significantly improving school attendance. Recently, your Company expanded these
projects to include facilities for disabled individuals in response to community requests.

Industry: Your Company is dedicated to full compliance with EPR under the Plastic Waste Management
(PWM) Rules 2016 and its amendments. In 2018, the Ministry of Environment, Forest and Climate Change
(MoEFCC) banned non-recyclable multilayered packaging, posing challenges for product packaging. By
collaborating with industry members, your Company demonstrated that properly collected multi-layer
packaging can be used for energy recovery, supporting the EPR implementation framework.

Media: Your Company engages the media to communicate and inform them about its sustainability
initiatives undertaken by various functions within the Company. Your Company also engages the media
reactively to address their queries across the spectrum.

As part of its proactive media engagement, the Company hosted a field visit for nine journalists to its
NESCAFÉ Plan site. The visit showcased your Company’s efforts in promoting sustainable coffee cultivation
and advanced agronomic practices. Journalists had the opportunity to interact with farmers, observe
on-ground initiatives, and understand how the Company is supporting climate-resilient agriculture and
responsible sourcing. This initiative helped build awareness and transparency around Nestlé’s sustainability
commitments in the coffee value chain.

Additionally, your Company conducted materiality assessment exercise in the reporting year to identify and
evaluate Environmental, Social and Governance (ESG) topics of significance to its business. As part of this
exercise, your Company engaged with key internal and external stakeholders (employees, distributors, NGO
Partners, suppliers, industry associations etc.) to understand their concerns and incorporate their views into
materiality assessment, for prioritizing ESG topics. These topics are considered while defining ESG targets and
initiatives of the Company.

3. Provide details of instances of engagement with, and actions taken to, address the concerns of
vulnerable/ marginalized stakeholder groups.
Your Company is strongly committed to address the emerging needs of the community. For instance, our
commitment to nutritious and safe food goes beyond the safety and quality of our own products. Project ‘Serve
Safe Food’ continued to enhance livelihoods of street food vendors by providing them training on food safety and
hygiene. As your Company engages regularly with its stakeholders of societal initiatives, inclusion of separate
wiping cloth for carts, hand hygiene, and utensils was done in the hygiene kit after the request came from street
food vendors at various locations.

Through our societal initiative of Project Jagriti, behaviour change communication such as street plays,
counselling, group education, road shows, comic stories have been used to engage and educate marginalized
communities at a large scale. The intervention by the people from their communities, in the language they speak
and in the mode they are engaged most, makes the project relatable in the communities. Mental health well-
being to improve their quality of life is helping address the concerns of vulnerable stakeholder groups. During the
last financial year, included SADGUN initiative that focusses on the topic of SDGs, focusing on planetary health
diet (Sustainable diet in the Indian context).

Through Nestlé Healthy Kids Programme and Project Vriddhi, your Company is promoting overall well-being for
individuals and communities. These programmes are helping to embed personal hygiene as a crucial practice
for maintaining personal and public health. Personal hygiene is a simple yet powerful measure that is helping to
significantly reduce the risk of infections/diseases in these vulnerable communities.

In addition, your Company works closely with over 80,000 dairy farmers through its milk districts, providing
training in animal health, feed management, and sustainable farming practices to improve productivity. Similarly,
under the NESCAFÉ Plan, your Company supports coffee farmers with technical assistance, helping them build
resilience. These initiatives reflect your Company’s commitment to inclusive growth and value creation for
marginalized agricultural communities.

272 Nestlé India Limited

Principle 5

Human Rights: Businesses should respect and promote human rights.

Essential Indicators
1. Employees and workers who have been provided training on human rights issues and policy(ies)
of the entity, in the following format:

15 Months FY ended 31st March 2024

FY 2024-25
(Jan 2023 to Mar 2024) Previous Financial
Current Financial Year
Year
Category No. of No. of
employees/ employees/
Total (A) % (B/A) Total (C) % (D/C)
workers workers
covered (B) covered (D)
Employees
Permanent 3,607 2,292 64% 3,980 2,608 66%
Other than 312 170 54% 220 20 9%
permanent
Total Employees 3,919 2,462 63% 4,200 2,628 63%
Workers
Permanent 4,812 3,618 75% 4,756 2,858 60%
Other than 7,519 6,452 86% 11,449 5,062 44%
permanent
Total Workers 12,331 10,070 82% 16,205 7,920 49%

2. Details of minimum wages paid to employees and workers, in the following format:

15 Months FY ended 31st March 2024 (Jan

FY 2024-25 Current Financial Year
2023 to Mar 2024) Previous Financial Year
Category Equal to More than Equal to More than
Total Total
Minimum Wage Minimum Wage MinimumWage Minimum Wage
(A) (D)
No. (B) % (B/A) No. (C) % (C/A) No. (E) % (E/D) No. (F) % (F/D)
Employees
Permanent
Male 2,745 - - 2,745 100% 2,971 - - 2,971 100%
Female 862 - - 862 100% 1,009 - - 1,009 100%
Other than
Permanent
Male 255 - - 255 100% 152 - - 152 100%
Female 57 - - 57 100% 68 - - 68 100%
Workers
Permanent
Male 4,593 - - 4,593 100% 4,530 - - 4,530 100%
Female 219 - - 219 100% 226 - - 226 100%
Other than
Permanent
Male 6,913 3,653 53% 3,260 47% 10,471 2,121 20% 8,350 80%
Female 606 284 47% 322 53% 978 161 16% 817 84%

Annual Report 2024-25 273

3. Details of remuneration/salary/wages, in the following format:
a). Median remuneration/wages

Male Female
Median Median
Remuneration/ Remuneration/
Gender Salary/ Wages Salary/ Wages
Number Number
of respective of respective
category category
(Amount in INR) (Amount in INR)
Board of Directors (BoD) 2 75,601,145 1 30,720,615
Key Managerial Personnel (KMP) 1 18,955,404 - -
Employees other than BoD and KMP 2,745 2,000,137 862 1,561,669
Workers 4,593 924,420 219 341,232

b. Gross wages paid to females as % of total wages paid by the entity, in the following format:

15 Months FY ended
FY 2024-25 31st March 2024
Parameter
Current Financial Year (Jan 2023 to Mar 2024)
Previous Financial Year
Gross wages paid to females as % of total wages 15% 15%

4. Do you have a focal point (Individual/Committee) responsible for addressing human rights
impacts or issues caused or contributed to by the business? (Yes/ No).
Yes, your Company has a focal point responsible for addressing human rights impacts or issues caused or
contributed to by the business that may be raised by internal employees or contractors and caused or contributed
to by the business. The Compliance Officer is the focal point responsible for addressing human rights concerns
reported. Your Company’s ‘Speak Up’ platform allows employees/ contractors to report any human rights issue
by filing a report on web portal or by calling the hotline operated by an independent third party. This ensures a
safe and confidential way for individuals to voice concerns without fear of retribution. Nestlé Code of Business
Conduct prohibits retaliation against employees who make reports in good faith. Every complaint is investigated
thoroughly, and remedial actions are taken if required.

5. Describe the internal mechanisms in place to redress grievances related to human rights issues.
All human rights-related grievances received outside the formal ‘Speak Up’ system—whether via letter, email,
or social media—are systematically recorded in the case management module within the ‘Speak Up’ platform.
These concerns are addressed and reported in line with established protocols. This process extends to include
the Company’s suppliers, vendors, and other external stakeholders. A structured Grievance Redressal Protocol
is in place to investigate such matters thoroughly, ensure appropriate responses to complainants, and document
findings. Employees may also raise concerns directly with HR or their reporting managers, and such cases are
handled with equal diligence. To reinforce awareness, all employees undergo training on Nestlé’s Corporate
Business Principles. Regular audits by CARE Auditors and the internal audit team ensure compliance with
these standards.

Additionally, external auditors assess how these principles integrate into the Company’s broader corporate
governance framework. Significant observations and recommendations are communicated to the Audit
Committee of the Board by the Compliance Officer. Nestlé’s Code of Business Conduct strictly prohibits retaliation
against individuals who report concerns in good faith. Every complaint is investigated with due seriousness, and
corrective actions are implemented where necessary.

274 Nestlé India Limited

6. Number of Complaints on the following made by employees and workers:

15 Months FY ended 31st March 2024

FY 2024-25
(Jan 2023 to Mar 2024)
Current Financial Year
Previous Financial Year
Category Pending Pending
Filed during Filed during
resolution at resolution at
the year Remarks the year Remarks
the end of the end of
year year
Sexual Harassment 4 0 Completed 6 0 -
Discrimination at within
workplace timelines
Child Labour - - - -
Forced Labour/ - - - -
Involuntary Labour
Wages - - - -
Other human rights - - - -
related issues

POSH is critically important to your Company, ensuring a safe and respectful workplace for all employees. The
company strictly adheres to the Prevention of Sexual Harassment (POSH) Act, implementing comprehensive
policies and procedures to prevent, address, and redress any instances of sexual harassment. Your Company
takes stance on non-tolerance of sexual harassment and is committed to creating safe workplaces for everyone,
where individuals can thrive without fear of harassment or discrimination. All inquiries of sexual harassment
are handled with utmost care, ensuring a non-judgmental and bias-free approach. Your Company believes in
treating all parties involved with respect and dignity. Your Company’s commitment to creating safe workplaces
extends beyond mere compliance with the law. Your Company strives to foster an inclusive and respectful
environment where everyone feels valued, heard, and protected from any form of harassment or discrimination.
This commitment reflects your Company's core values of respect, dignity, and integrity. To know more, click here.

7. Complaints filed under the Sexual Harassment of Women at Workplace (Prevention, Prohibition
and Redressal) Act, 2013, in the following format:

15 Months FY ended 31st

FY 2024-25 March 2024
Parameter
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Total Complaints reported under Sexual Harassment on 4 6
of Women at Workplace (Prevention, Prohibition and
Redressal) Act, 2013 (POSH)
Complaints on POSH as a % of female employees / workers 0.2% 0.3%
Complaints on POSH upheld 4 6

8. Mechanisms to prevent adverse consequences to the complainant in discrimination and

harassment cases.
Your Company is committed to a workplace free of harassment, including sexual harassment at the workplace,
and has zero tolerance for such unacceptable conduct. Your Company encourages reporting of any harassment
concerns and is responsive to complaints about harassment or other unwelcome or offensive conduct. Internal
Committee has been constituted across locations to enquire into complaints of sexual harassment and to
recommend appropriate action, wherever required. Mechanisms to prevent adverse consequences to the
complainant in discrimination and harassment case are part of Grievance Redressal Process and POSH Policy.
The principles of the process ensure that there is no victimization.

All investigations are conducted impartially, and the Company prohibits retaliation against employees who file
complaints in good faith, while also protecting the rights of the accused. Complaints can be made to the Head of
Human Resources or, in certain cases, directly to the Managing Director. Interim relief measures are available to

Annual Report 2024-25 275

 prevent negative consequences for the complainant, including reassessment of work performance, changes in
reporting hierarchy, leave, or other appropriate relief.
Regular awareness and training sessions are conducted to ensure that the employees are fully aware of the
aspects of sexual harassment and of the redressal mechanism.
9. Do human rights requirements form part of your business agreements and contracts? (Yes/No)
Yes, human rights requirements form part of your Company’s business agreements and contracts. As an enabler
to the Human Rights at Nestlé, your Company has created an enabling pillar of Policies and Control Systems
which are leveraged to ensure human rights are embedded throughout the organization. It is ensured that the
human rights framework is actively communicated internally and externally through mandatory trainings for the
employees/contractors internally and inclusion of human rights clauses in the supplier agreements and contracts.
This is further substantiated by facilitating the use of ‘Speak Up’ platform where such issues can be raised by
employees or contractors.

10. Assessments for the year:

% of your Plants and Offices that were Assessed (by Entity or

Category
Statutory Authorities or Third Parties)
Child labour 100%
Forced/involuntary labour 100%
Sexual harassment 100%
Discrimination at workplace 100%
Wages 100%
Others – please specify -

11. Provide details of any corrective actions taken or underway to address significant risks/concerns
arising from the assessments at Question 10 above.
Your Company follows the framework of the Nestlé CARE programme (Compliance Assessment of Human
Resources, Occupational Health & Safety, Environment and Business Integrity) conducted every 3 years. Regular
assessments help identify and address risks through comprehensive action plans, reviewed periodically at both
unit and function levels. While no specific corrective actions were needed during the reporting period, preventive
measures included awareness and training sessions on child labor, forced labor, sexual harassment, workplace
discrimination, wage and work inequality, and reporting mechanisms.

Leadership Indicators

1. Details of a business process being modified/ introduced as a result of addressing human rights
grievances/ complaints.
Your Company has been continuously strengthening its grievance redressal mechanisms specially in response to
human rights-related concerns by refining its business processes. A notable change includes the enhancement
of the ‘Speak Up’ platform—an anonymous, independent third party operated Platform available to all internal
and external stakeholders including its employees and directors to report concerns related to human rights,
ethics, or misconduct and has been classified under a separate category of complaint. This platform is supported
by a structured investigation process to ensure timely and fair resolution of complaints.

Additionally, your Company sends awareness emails to all stakeholders about the availability of the Speak Up
Platform, and the link is provided on the main webpage of the Company’s website: www.nestle.in.

Transparency is a core value in your Company’s approach to governance and human rights. Your Company
ensures open communication and accountability by regularly reviewing grievance trends and sharing outcomes
with relevant stakeholders, while maintaining confidentiality. In addition, your Company has introduced targeted
training programs for employees and suppliers to raise awareness of human rights standards and ethical
conduct. These measures not only address grievances effectively but also foster a culture of trust, inclusivity, and
continuous improvement across the value chain.

276 Nestlé India Limited

2. Details of the scope and coverage of any human rights due diligence conducted.
The Nestlé CARE programme verifies, through independent auditors, that your Company’s operations comply
with the globally defined Nestlé Employee Relations Policy and the social and environmental aspects of the
Nestlé Corporate Business Principles and that of local legislations. There is a defined frequency to conduct CARE
audit every 3 years and the entire spectrum of human rights is covered.

3. Is the premise/office of the entity accessible to differently abled visitors, as per the requirements
of the Rights of Persons with Disabilities Act, 2016?
Yes. Your Company is continuously working towards improving infrastructure for eliminating barriers to accessibility.
Your Company has aligned the design of the renovated Head Office to ensure that the premises are accessible
to everyone. All manufacturing locations have undergone accessibility audits in 2022 based on the guidelines of
the Rights of Persons with Disabilities Act, 2016. Keeping in mind the accessibility assessment reports, work is in
progress across all its factories for improving infrastructure for eliminating barriers to accessibility.

4. Details on assessment of value chain partners for Human Rights.

Your Company is committed to continuously raise awareness of supply chain members to comply with applicable
laws and regulations related to labour and employment, including gender diversity, human rights, child labour,
wages, working hours, bribery & corruption, occupational health, safety and environment. 93% of our supply base
falling in the scope of review were audited by external agencies on parameters like Health and Safety practices,
standards of labor (including working conditions, minimum wages, child labor, forced labor etc.), environmental
performance and business ethics.

% of value chain partners (by value of business done with such

Category
partners) that were assessed
Sexual Harassment 93%
Discrimination at workplace 93%
Child Labour 93%
Forced Labour/Involuntary Labour 93%
Wages 93%
Others – please specify -

5. Provide details of any corrective actions taken or underway to address significant risks/concerns
arising from the assessments at Question 4 above.
Your Company employs a structured framework with a clear process to monitor and resolve observations and
actions identified in Responsible Sourcing audits conducted by external agencies. As part of corrective actions,
workers are interviewed on-site to identify concerns related to child labor and wage discrepancies, ensuring
these issues are addressed promptly. Specific measures are undertaken to keep value chain partners informed
of your Company’s commitment to upholding human rights standards, thereby mitigating any significant
risks or concerns.

Annual Report 2024-25 277

Principle 6

Environment: Businesses should respect and make efforts to protect and restore the environment.
Essential Indicators
1. Details of total energy consumption (in Joules or multiples) and energy intensity, in the following
format:

15 Months FY ended 31st

FY 2024-25 March 2024
Parameter (GJ)
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
From renewable sources (GJ)
Total electricity consumption (A) 853,569 955,852
Total fuel consumption (B) 988,884 724,991
Energy consumption through other sources (c) - -
Total energy consumed from renewable sources (A+B+C) 1,842,453 1,680,843
From non-renewable sources (GJ)
Total electricity consumption (D) - -
Total fuel consumption (E) 2,113,814 3,129,350
Energy consumption through other sources (F) - -
Total energy consumed from non- renewable sources 2,113,814 3,129,350
(D+E+F)
Total energy consumed (A+B+C+D+E+F) 3,956,267 4,810,193
Energy intensity per rupee of turnover (Total energy 19.70 19.82
consumed / Revenue from operations)
Energy intensity per rupee of turnover adjusted for 407.10* 0.24
Purchasing Power Parity (PPP) (Total energy consumed /
Revenue from operations adjusted for PPP) (GJ/million USD)
Energy intensity in terms of physical output (GJ/Ton) 7 6
Energy intensity (optional) – the relevant metric may be
selected by the entity

* Calculation for revenue adjusted intensity for Purchase Power Parity is as per the BRSR Core Reporting Standard issued by the Industry
Standards Forum in consultation with SEBI on December 20, 2024, with a normative reference to the BRSR Guidance note issued by SEBI
for principle-specific guidance.

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency?
(Y/N) If yes, name of the external agency.

Yes. Grant Thornton Bharat LLP carried out reasonable assurance as per ISAE3000 for (BRSR Core).

100%
Electricity from renewable sources (Power Purchase
Agreements (PPAs) and Renewable Electricity
Certificates (RECs) purchased)

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.
Not applicable

278 Nestlé India Limited

3. Provide details of the following disclosures related to water, in the following format:
During the period under review, your Company’s total water intake was 2.66 million kilo litres.
15 Months FY ended 31st
FY 2024-25 March 2024
Parameter (in Kilolitres)
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Water withdrawal by source [in kiloliters]
(i) Surface water 751,913 850,320
(ii) Groundwater 1,685,577 2,208,244
(iii) Third party water 228,274 174,071
(iv) Seawater / desalinated water - -
(v) Others - -
Total volume of water withdrawal (in kilolitres) (i + ii + iii + iv + v) 2,665,764 3,232,635
Total volume of water consumption (in kilolitres) 2,665,764 3,232,635
Water intensity per rupee of turnover 13.27 13.32
(Total water consumption / Revenue from operations in
million INR)
Water intensity per rupee of turnover adjusted for 274.30* 0.16
Purchasing Power Parity (PPP) (Total water consumption /
Revenue from operations adjusted for PPP) (KL/million USD)
Water intensity in terms of physical output (kilolitres/ton) 4.40 4.30
Water intensity (optional) – the relevant metric may be
selected by the entity
* Calculation for revenue adjusted intensity for Purchase Power Parity is as per the BRSR Core Reporting Standard issued by the Industry
Standards Forum in consultation with SEBI on December 20, 2024, with a normative reference to the BRSR Guidance note issued by SEBI
for principle-specific guidance.

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency?
(Y/N) If yes, name of the external agency.

Yes. Grant Thornton Bharat LLP carried out reasonable assurance as per ISAE3000 for (BRSR Core).

4. Provide the following details related to water discharged:

15 Months FY ended
FY 2024-25 31st March 2024
Parameter
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Water discharge by destination and level of treatment (in kiloliters)
(i) To Surface water
-- No treatment - -
-- With treatment- please specify level of treatment 344,589 403,234
(ii) To Groundwater - -
-- No treatment - -
-- With treatment- please specify level of treatment - -
(iii) To Seawater - -
-- No treatment - -
-- With treatment- please specify level of treatment - -
(iv) Sent to third-parties - -
-- No treatment - -
-- With treatment- please specify level of treatment 80,600 123,975
(v) Others
-- No treatment - -
-- With treatment- please specify level of treatment - -
Total water discharged (in kilolitres) 425,189 527,209

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency?
(Y/N) If yes, name of the external agency.

Yes. Grant Thornton Bharat LLP carried out reasonable assurance as per ISAE3000 for (BRSR Core).

Annual Report 2024-25 279

5. Has the entity implemented a mechanism for Zero Liquid Discharge? If yes, provide details of its
coverage and implementation.
Yes, Your Company has nine factories, and seven factories are zero liquid discharge (ZLD) factories, consuming
all the treated effluent within factory for its need of process or land maintenance. All the factories are making
efforts to recycle the treated process water to reduce the ground water withdrawal.

For the remaining two factories, water conservation principles has been implemented, and small quantities of
water is discharged in compliance to the consent to operate (CTO) issued by Central Pollution Control Board.
6. Please provide details of air emissions (other than GHG emissions) by the entity.

Please specify Apr 24’-March 25’ Jan 23’- Mar 24’

Parameter
unit (Current FY) (Previous FY)
NOx kgSOxe 211,911 383,882
SOx kgSOxe 806,382 1,713,246
Particulate matter (PM) NA NA NA
Persistent organic pollutants (POP) NA NA NA
Volatile organic compounds (VOC) NA NA NA
Hazardous air pollutants (HAP) NA NA NA
Others – please specify* - - -
*Installation of biomass boilers and other GHG reduction initiatives contributing to reduction in NOx, Sox.

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

15 Months FY ended
Please FY 2024-25 31st March 2024
Parameter
Specify Unit Current Financial Year (Jan 2023 to Mar 2024)
Previous Financial Year
Total Scope 1 emissions (Break-up Metric ton of CO2 147,573 231,324
of the GHG into CO2, CH4, N2O, HFCs, Equivalent
PFCs, SF6, NF3, if available)
Total Scope 2 emissions (Break-up of Metric ton of CO2 181,638* Gross:151,936
the GHG into CO2, CH4, N2O, HFCs, Equivalent
PFCs, SF6, NF3, if available)
Total Scope 1 and Scope 2 emission kgCO2 e/ million 1,640 1,579
intensity per rupee of turnover (Total INR
Scope 1 and Scope 2 GHG emissions /
Revenue from operations)
Total Scope 1 and Scope 2 emission tCO2 e/ million 33.87** 18.8
intensity per rupee of turnover adjusted USD
for Purchasing Power Parity (PPP)
(Total Scope 1 and Scope 2 GHG
emissions / Revenue from operations
adjusted for PPP)
Total Scope 1 and Scope 2 emission kgCO2 e/t 548 510
intensity in terms of physical output
Total Scope 1 and Scope 2 emission kgCO2 e/t
intensity (optional) – the relevant metric
may be selected by the entity
*Reported under location-based mechanism. Whereas, under market-based mechanism, emissions are 7,343 which are only from
Purchased Steam from Biomass Boilers.
**Calculation for revenue adjusted intensity for Purchase Power Parity is as per the BRSR Core Reporting Standard issued by the Industry
Standards Forum in consultation with SEBI on December 20, 2024, with a normative reference to the BRSR Guidance note issued by SEBI
for principle-specific guidance.

280 Nestlé India Limited

8. Does the entity have any project related to reducing Green House Gas emission? If Yes, then
provide details.
Yes, your Company stresses upon measures for the conservation and optimal utilization of green- house gas
emissions in all the areas of operations, including those for energy generation and effective usage of sources/
equipment used for generation. Within your Company’s manufacturing locations, there are continuous efforts
to improve operational efficiencies, minimizing consumption of natural resources and reducing energy & CO2
emissions while maximizing production volumes.

Your Company has installed biomass boilers in Moga, Nanjangud and Sanand to reduce its operational footprint
and increasingly use renewable fuel in its operation. Another initiative taken to reduce GHG emissions was
conversion of FO (Furnace Oil) to NG (Natural Gas)- which is a cleaner fuel, in Air heaters. Additionally, NG boiler
efficiency improvement and NG usage optimization in coffee process (roasters) was done to further support
reduction of emissions.

9. Provide details related to waste management by the entity, in the following format:

15 Months FY ended
FY 2024-25 31st March 2024
Parameter
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Total Waste generated (in metric tonnes)
Plastic waste (A) 2,657 2,489
E-waste (B) 71 75
Bio-medical waste (C) - -
Construction and demolition waste (D) - -
Battery waste (E) 51 22
Radioactive waste (F) - -
Other Hazardous waste. Please specify, if any. (G) 132 297
Other Non-hazardous waste generated (H). Please specify, 68,706* 76,335*
if any. (Break-up by composition i.e. by materials relevant to
the sector)
Total (A+B + C + D + E + F + G + H) 71,617 79,218
Waste intensity per rupee of turnover (Total waste 357 326
generated in kgs / Revenue from operations in million INR)
Waste intensity per rupee of turnover adjusted for Purchasing 7** 3.89
Power Parity (PPP) (Total waste generated / Revenue from
operations adjusted for PPP) (MT/million USD)
Waste intensity in terms of physical output (kg/ton) 119.40 105.48
Waste intensity (optional) – the relevant metric may be NA NA
selected by the entity
For each category of waste generated, total waste recovered through recycling, reusing or other recovery
operations (in metric tonnes)
Category of Waste
(i) Recycled 28,711 37,131
(ii) Re-used 3,249 4,419
(iii) Other recovery operations 39,657 37,668
Total 71,617 79,218
For each category of waste generated, total waste disposed by nature of disposal method
(in metric tonnes)
(i) Incineration - -
(ii) Landfilling - -
(iii) Other disposal operations - -
Total - -
*This data is inclusive of EPR pre-consumer packaging data
**Calculation for revenue adjusted intensity for Purchase Power Parity is as per the BRSR Core Reporting Standard issued by the Industry
Standards Forum in consultation with SEBI on December 20, 2024, with a normative reference to the BRSR Guidance note issued by SEBI
for principle-specific guidance.

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency?
(Y/N) If yes, name of the external agency.

Yes. Grant Thornton Bharat LLP carried out reasonable assurance as per ISAE3000 for (BRSR Core).
Annual Report 2024-25 281
10. Briefly describe the waste management practices adopted in your establishments. Describe the
strategy adopted by your Company to reduce usage of hazardous and toxic chemicals in your
products and processes and the practices adopted to manage such waste.
Your Company manages and disposes all the waste and by products complying to Central/State Pollution Control
Board requirements. During the period under review, approximately 71,600 MT of waste was generated across
factories. There are continuous efforts to maximize recycling and reusing of waste. The waste generated is
segregated at source and sent to common collection point from where it is sent for disposal. Following are the
practices that your Company has adopted for disposal of waste:

Bottom and fly ash from solid fuel boilers is used for brick manufacturing.
Food waste, organic process waste (Noodles, Chocolate, Process Floor Sweep waste) is used as animal feed.
Sludge generated from wastewater treatment is used to make manure or disposed as per Central and State
Pollution Control Board guidelines.

11. If the entity has operations/offices in/around ecologically sensitive areas (such as national
parks, wildlife sanctuaries, biosphere reserves, wetlands, biodiversity hotspots, forests, coastal
regulation zones etc.) where environmental approvals/ clearances are required, please specify
details in following format:

Whether the conditions of environmental approval /

Location of operations/
S. No. Type of operations clearance are being complied with? (Y/N) If no, the
offices
reasons thereof and corrective action taken, if any.
Not applicable

Your Company’s existing operations/offices comply with applicable environmental regulations and operate as per
Consent to Operate (CTO) conditions from the Central and State Pollution Control Boards.

12. Details of environmental impact assessments of projects undertaken by the entity based on
applicable Laws, in the current financial year.

Whether conducted Results

EIA Relevant Web
Name and brief by independent communicated in
Notification Date link
details of project external agency public domain
No.
(Yes / No) (Yes / No)
Not Applicable

13. Is the entity compliant with the applicable environmental Law/regulations/guidelines in India;
such as the Water (Prevention and Control of Pollution) Act, Air (Prevention and Control of
Pollution) Act, Environment protection act and rules thereunder (Y/N). If not, provide details of
all such non-compliances.
Your Company’s existing operations/offices comply with applicable environmental regulations and operate as per
Consent to Operate (CTO) conditions from the Central and State Pollution Control Board/s.

282 Nestlé India Limited

 Leadership Indicators

1. Water withdrawal, consumption and discharge in areas of water stress (in kiloliters).
For each facility / plant located in areas of water stress, provide the following information:
(i) Name of the area- Moga, Nanjangud, Sanand, Pantnagar
(ii) Nature of operations- Manufacturing
(iii) Water withdrawal, consumption and discharge in the following format:

15 Months FY ended
FY 2024-25 31st March 2024
Parameter Current Financial (Jan 2023 to Mar
Year 2024)Previous
Financial Year
Water withdrawal by source (in kilolitres)
(i) Surface water 664,953 750,368
(ii) Groundwater 823,091 1,245,403
(iii) Third party water 228,274 0
(iv) Seawater / desalinated water 0 0
(v) Others 0 0
Total volume of water withdrawal (in kilolitres) 1,716,318 1,995,771
Total volume of water consumption (in kilolitres) 1,716,318 1,995,771
Water intensity per rupee of turnover (Water consumed / turnover)
Water intensity (optional) – the relevant metric may be selected 4.88 6
by the entity (kilolitres/ton)
Water discharge by destination and level of treatment (in kilolitres)
(i) Into Surface water
-- No treatment 344,589 403,234
-- With treatment- please specify level of treatment 0 0
(ii) Into Groundwater
-- No treatment 0 0
-- With treatment- please specify level of treatment 0 0
(iii) Into Seawater
-- No treatment 0 0
-- With treatment- please specify level of treatment 0 0
(iv) Sent to third-parties
-- No treatment 0 0
-- With treatment- please specify level of treatment 80,525 0
(v) Others
-- No treatment 0 0
-- With treatment- please specify level of treatment 0 0
Total water discharged (in kilolitres) 425,189 403,234

2. Please provide details of Scope 3 emissions and its’ intensity, in the following format.

15 Months FY ended
FY 2024-25 31st March 2024
Parameter Unit
Current Financial Year (Jan 2023 to Mar 2024)
Previous Financial Year
Total Scope 3 emissions (Break-up Metric tonnes of - -
of the GHG into CO2, CH4, N2O, HFCs, CO2 equivalent
PFCs, SF6, NF3, if available)
Total Scope 3 emissions per rupee of - -
turnover
Total Scope 3 emission intensity - -
(optional) – the relevant metric may be
selected by the entity

Annual Report 2024-25 283

3. With respect to the ecologically sensitive areas reported at Question 11 of Essential Indicators
above, provide details of significant direct & indirect impact of the entity on biodiversity in such
areas along with prevention and remediation activities.
Not applicable

4. If the entity has undertaken any specific initiatives or used innovative technology or solutions
to improve resource efficiency or reduce impact due to emissions/effluent discharge/waste
generated, please provide details of the same as well as outcome of such initiatives.
Your Company has undertaken a number of initiatives and also deployed innovative technologies across its
operations for improving resource efficiency and minimizing environmental impact.

Details of the initiative (Web-link,

Sr. No Initiative undertaken if any, may be provided along-with Outcome of the initiative
summary)
1 Biomass for boilers in Moga Installation of biomass boilers initiated Estimated reduction of the GHG
and Nanjangud replacing to reduce the usage for furnace oil to emissions by ~50,000 tCO2e in the
coal and furnace oil produce steam which reduces GHG Financial Year 2025-26
emission by around ~50%.
2 RO Polisher for ETP treated A polishing step is added after the ETP Expected project savings of
Water at Nanjangud treated Water to enable the reuse of ~36,000 m3 water in the Financial
this water as cooling tower and boiler Year 2025-26
makeup.
3 Expansion of Milk water Addition of new milk water RO Expected of project savings of
recovery in Moga (Project to increase water recovery from ~15,000 m3 in FY 2025-26
Zer Eau’) evaporated milk.
4 Steam usage optimization Recovery of flash steam and condensate Expected savings of ~20,000
in coffee and noodle to reduce steam consumption in coffee Gigajoules in FY 2025-26
process and noodle process.

5. Does the entity have a business continuity and disaster management plan? Give details in 100
words/web link.
Yes, your Company has Business Continuity and Crisis Management Plans to address potential disruptions. The
Business Continuity Plan ensures systems and processes are adequate to prevent and recover from threats,
maintaining product and service delivery at pre-defined levels after disruptions. These plans cover all operation
aspects and are tested periodically.

A detailed Business Impact Analysis (BIA) addresses various risks, including IT threats, with periodic reviews of
risk assessments and mitigation plans. Your Company implements a Business Continuity Plan (BCP) for critical
operations to ensure smooth functioning and a Crisis Management Plan (CMP) to guide the Crisis Committee in
managing crises. The CMP addresses four stages of issue and crisis management:

Prepare: Equip teams with personnel, resources, and tools to swiftly handle issues and crises.

Prevent: Continuously monitor, identify, and prioritize issues.

Manage: Provide steps to ensure stakeholders receive essential information and actions during a crisis
for resolution.

Improve: Review crisis handling to identify improvements.

The Risk Management and Sustainability Initiatives (RMSI) Committee reviews Business Continuity and Crisis
Management Plans for different business activities. Your Company regularly trains personnel in effective crisis
management, including handling cyber-related issues.

284 Nestlé India Limited

6. Disclose any significant adverse impact to the environment, arising from the value chain of the
entity. What mitigation or adaptation measures have been taken by the entity in this regard.
Unsustainable agricultural practices lead to environmental degradation, such as soil erosion and deforestation,
while increased carbon emissions from the value chain contribute to climate change. These issues highlight
the need for continual improvement in reducing the ecological footprint, ensuring that Your Company not only
upholds its principles but also fosters positive change across the industry.

Your Company has Nestlé Responsible Sourcing Core Requirement that enshrines the unwavering focus on fair
treatment, human rights, good labour practices, environmental conservation, health and safety. It is shared and
accepted by all supply chain partners and service providers.

Your Company, with its diverse and expanding portfolio of businesses, prioritizes embedding sustainability and
building resilience in the supply chain as part of its sustainability vision. A robust process of evaluating the
suppliers and service providers is followed before engaging with them, proactively making them aware of the
expectations/ requirements, and seeking commitment for compliance through contractual agreements. Your
Company reserves the right to verify compliance with this standard at any time through appropriate audit and
assessment mechanisms.

Your Company closely collaborates with farmers, suppliers and partners to help create a more resilient food supply
chain. Your Company continues working with farmers/suppliers for ingredients sourced through sustainable
agriculture practices like regenerative agriculture, water management, pest management etc.

Your Company is also working towards sustainable manufacturing, packaging in the 9 factories, your Company is
also working towards sustainable logistics. The focus was on reduction in wastage, through alternative mode of
transportation such as railways, usage of alternate fuel and optimizing vehicle capacity utilization. It has increased
usage of CNG to deliver its customers and also increased electric vehicles to strengthen sustainable logistics.

Your Company has introduced LNG vehicles and continued using railways for long haul movements. The usage of
bigger size vehicles from 5.9% in 2019 to 12.75% during the reporting period, increased usage of railways from 0%
in 2019 to 5% during the reporting period and increased vehicle payload utilization from 90.3% in 2019 to 93.5%
during the reporting period are key measures taken by your Company to optimize your distribution value chain.

7. Percentage of value chain partners (by value of business done with such partners) that were
assessed for environmental impacts.
Your Company is guided by Responsible Sourcing Core Requirements and policy on Environmental Sustainability
that outlines its commitment to high standards on environment and provides the necessary framework to address
the direct environmental impacts of Company’s own operations as well as progressively extend the efforts to
its supply chain.

Your Company encourages key value chain partners, including third-party manufacturers, to adopt practices outlined
in these guiding policies. Contract agreements ensure compliance with standards on environmental, human rights,
and labor issues, with regular assessments for adherence. Recognizing that farmers are integral to the value chain,
your Company has implemented large-scale programs to mitigate environmental impacts in its agricultural sectors.
There is a strong commitment to increasing the responsible sourcing of ingredients like fresh milk, palm oil, cocoa,
wheat, spices, rice, and green coffee.

93%
of supply base within the scope of review
were assessed for environmental impact.

Annual Report 2024-25 285

Principle 7

Policy Advocacy: Businesses, when engaging in influencing public and regulatory policy, should do so
in a manner that is responsible and transparent.
Essential Indicators
1. a. Number of affiliations with trade and industry chambers/associations.
Your company engages with trade and industry organizations through strategic stakeholder meetings,
workshops, and events. These engagements foster deeper dialogue and enhance understanding of critical
environmental, regulatory, and societal issues.

Your Company’s engagement with relevant authorities is anchored in the core values of commitment,
integrity, and transparency, ensuring a balanced approach to the diverse interests of its stakeholders. Your
Company actively collaborates with major industry chambers, associations, and professional bodies involved
in policy advocacy and other key forums. Over the past year, your Company has maintained active affiliations
with 7 prominent trade and industry organizations, reinforcing its commitment to strategic partnerships and
industry leadership.

b. List the top 10 trade and industry chambers/associations (determined based on the total members of
such body) the entity is a member of/affiliated to.

Reach of trade and industry chambers/

S. No. Name of the trade and industry chambers/ Associations
associations (State/National)
1 The Associated Chambers of Commerce (ASSOCHAM) National
2 All India Food Processors Association (AIFPA) National
3 Confederation of Indian Industry (CII) National
4 Federation of Indian Chambers of Commerce & Industry (FICCI) National
5 PHD Chamber of Commerce and Industry (PHDCCI) National
6 Waste Efficient Collection and Recycling Efforts (WeCare) National
7 The Institute of Company Secretaries of India (ICSI) National

3. Provide details of corrective action taken or underway on any issues related to anti-competitive
conduct by the entity, based on adverse orders from regulatory authorities.

Name of authority Brief of the case Corrective action taken

None Not Applicable Not applicable

286 Nestlé India Limited

 Leadership Indicators

1. Details of public policy positions advocated by the entity.

Frequency of
Whether
information review by Board
Method resorted for (Annually / Half Web Link, if
S. No. Public Policy advocated available in
such advocacy yearly/ Quarterly/ available
public domain?
Others - please
(Yes/No)
specify)
1 Your Company works on Your Company Yes As and when https://fssai.
public health topics such engaged with food required gov.in
as Front of Pack Labelling authorities, industry /upload/
(FOPL) with government / associations for uploadfile s/
regulatory authorities taking development of files/Draft_
consumer interests into balanced regulations. Notifi cation
consideration The Company’s HFSS 20 09
engagement with 2022.pdf
relevant authorities is
guided by the values
of commitment,
integrity, and
transparency.
2 Your Company Your Company Yes As and when https://moef.
works on Plastic Waste engaged required gov.in
Management agenda that with government
includes compliance to authorities (MoEFCC,
the regulations PWMR, & CPCB) and
2016, EPR implementation industry associations
strategies and sustainable for development of
packaging balanced regulations.

Principle 8

Inclusive Growth: Businesses should promote inclusive growth and equitable development.
Essential Indicators
1. Details of Social Impact Assessments (SIA) of projects undertaken by the entity based on
applicable Laws, in the current financial year

Results
Name and SIA Whether conducted
Date of communicated in Relevant
S. No. details of Notification by external agency
Notification public domain Weblink
Project No. (Yes/No)
(Yes/No)
- - - - - - -

2. Provide information on project(s) for which ongoing Rehabilitation and Resettlement (R&R) is
being undertaken by your entity

Name of project No. Of Project Amounts paid to

% age of PAFs
S. No. for which R&R is State District Affected Families PAFs in the FY
covered by R&R
ongoing (PAFs) (In INR)
- - - - - - -

Annual Report 2024-25 287

3. Describe the mechanisms to receive and redress grievances of the community.
Creating Shared Value (CSV) is fundamental to how your Company does business. Your Company believes that
it will be successful in the long term by creating value for both shareholders and for society. Value creation is
only possible with a solid foundation of compliance and a culture of respect, as well as a firm commitment to
environmental and social sustainability.

Your Company’s societal initiatives are structured in a way to get feedback on the interventions and also understand
if communities have any views, issues, complaints and grievances related to these interventions. Your Company’s
NGO partners/implementing partners for its societal initiatives also have a grievance redressal system in place
through which the complaints/feedback from the communities is taken into consideration. The NGO partners and
your Company actively engages with stakeholders, including local communities, through various channels such
as community meetings, consultations, and dialogue sessions. These engagements provide an opportunity for
community members to share their feedback and inputs.

During 2024-25, no grievances were brought to your Company’s notice by the NGO partners/ implementing
partners. Your Company has provided a Speak Up platform, an independent third party operated platform
where any stakeholder can lodge their grievance. All grievances are recorded, investigated and reported under
the Speak Up system. Detailed and structured community engagements are planned periodically to revisit the
changing needs of the community and the emerging priorities feed into designing and re-designing of ongoing
and new programmes.

4. Percentage of input material (inputs to total inputs by value) sourced from suppliers.
Your Company follows business practices that follow inclusive approach and enable the small farmers/local
communities and vulnerable groups to be part of its sustainability journey. This is clearly visible in your Company’s
spend progression of last two years from micro/ medium enterprises and neighborhood communities.

15 Months FY ended
FY 2024-25 31st March 2024
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Directly sourced from MSMEs/ small producers 23% 29%
Directly from within India 89% 91%

89%
Of our input materials are
sourced locally

5. Job creation in smaller towns – Disclose wages paid to persons employed (including employees
or workers employed on a permanent or non-permanent / on contract basis) in the following
locations, as % of total wage cost.

15 Months FY ended
FY 2024-25 31st March 2024
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Rural 1% 1%
Semi-urban 28% 27%
Urban 19% 19%
Metropolitan 52% 53%
(Places categorized as per RBI Classification System - rural / semi-urban / urban / metropolitan)

288 Nestlé India Limited

 Leadership Indicators

1. Provide details of actions taken to mitigate any negative social impacts identified in the Social
Impact Assessments (Reference: Question 1 of Essential Indicators above):
Not Applicable

2. Provide the following information on CSR projects undertaken by your entity in designated
aspirational districts as identified by government bodies:

State Aspirational District Amount spent (in INR)

Andhra Pradesh Vishakhapatnam
Assam Barpeta
Bihar Jamui, Khagaria, Katihar, Purnia, Muzaffarpur, Gaya
Chhattisgarh Mahasamund, Raichur
Jharkhand Ranchi, Sahebganj, Khunti, East Singhbhum, Hazaribag
Haryana Nuh
Himachal Pradesh Chamba The total amount spent is part of the
Karnataka Raichur Annual Action Plan for the year and
Kerala Wayanad the breakup is provided in the Annual
Madhya Pradesh Rajgarh, Khandwa, Vidisha Report on CSR activities of the
Maharashtra Gadchiroli Company provided under Annexure 2
Odisha Balangir, Kalahandi of the Annual Report.
Punjab Moga, Firozpur
Rajasthan Dholpur, Karauli
Tamil Nadu Ramanathapuram
Telangana Bhadradri-Kothagudem
Uttarakhand Sahebganj, Udham Singh Nagar
Uttar Pradesh Chitrakoot, Bahraich, Sonbhadra

Your Company in line with the provision of the Companies Act, 2013 (“the Act”) sub rule (3) of rule 8 of the
Companies (Corporate Social Responsibility Policy) Rules, 2014, conducted impact assessment through an
independent agency in the financial year 2024-25 for the applicable projects.

Project Vriddhi (village adoption) and Project Hilldaari

(sustainable waste management) were assessed for impact. The impact
assessment was carried by an independent external agency.

3 a. Do you have preferential procurement policy where you give preference to purchase from
suppliers comprising marginalized/vulnerable groups? (Yes/No):
No, your Company does not have a preferential procurement policy, but it actively incorporates business
practices that empower small farmers to participate in its sustainability initiatives.

Your Company maintains a strong partnership with farming communities to ensure long-term sustainable
production, significantly enhancing the livelihoods of numerous farmers. By prioritizing local procurement of
raw materials, it demonstrates a steadfast commitment to community development. Through the successful
implementation of the Nestlé milk district model, the Company has secured stable livelihoods for local
dairy farmers. Your Company also advocates for sustainable agricultural practices, fostering a resilient and
prosperous agricultural sector.

Annual Report 2024-25 289

 Engaging with ~80,000 dairy farmers to enhance
productivity and quality through technical assistance,
veterinary services, and access to medicines.

The Sustainable Dairy Project is a holistic initiative aimed at tackling major challenges in dairy farming,
including low productivity, scarce quality feed and fodder, insufficient farm infrastructure, high greenhouse
gas emissions, lack of technical expertise, and restricted access to financial resources. Four (4) key enablers
of the project are:

Manure
Transformation
Management
and expansion

Fodder Carbon removals

Management via afforestation

The NESCAFÉ Plan was initiated in 2012, as a tangible effort of how your Company’s Create Shared Value
(CSV) in the coffee sector for farmers, communities and its planet and its commitment to continuously
support responsible sourcing and increasingly sustainable value chains. Through the NESCAFÉ Plan, your
Company assists in ensuring long term supply of quality green coffee by making coffee farming a more
attractive activity for the present and future generations as well as improving the environmental footprint.
The program encompasses three (3) major pillars:

Farmer Community Planet

Improve the livelihood Enable resilience and The sustainable

of coffee farmers/ their prosperity of farming management of
families/the workers. communities across landscapes linked to
our value chain our value chain.

Built on a strong foundation of collaborative action.

Since the beginning, your Company has worked collaboratively with other institutions like Coffee Board
of India, Research Institutes, Agricultural universities etc., to improve coffee farming, now engaging with
5,000+ farmers. The project has demonstrated increase in productivity, reduced water usage, increased soil
health monitoring amongst farmers and decreased use of fertilizers in coffee growing.

As a part of The MAGGI Spice Plan, your Company sources 10 key spices from suppliers with ‘Backward
Integration Programs’ (BIP) traceability and Integrated Pest Management (IPM) in place [farmer monitoring,
focused on practices to ensure Maximum Residue Limit (MRL) compliance- food safety]. Supplier’s BIP
and traceability includes field extension support for Integrated Pest Management (IPM) programmes of
participating farmers e.g., Suppliers’ Agronomists’ daily/ weekly visits to farmer fields and data gathering.

Engaging with ~2,500

spice farmers to ensure 100% traceability for 10 of our key spices

290 Nestlé India Limited

 This provides a good foundation for implementation of Good Agricultural Practices (GAP). Your Company
suppliers are key business partners in developing This provides a good foundation for implementation of
GAP. Your Company’s suppliers are key business partners in developing responsibly sourced supply chains
of selected key spices. Your Company has a Agri Supplier Development team that works through the Nestlé
– Business Partners - Project Farmers model to create sustainable local sourcing. The team’s objectives
include less reliance on imports, develop local and sustainable sourcing model with focus on compliance
and creating shared value.
b. From which marginalized/vulnerable groups do you procure?
Your Company’s Responsible Sourcing Core Requirements describes the requirements and ways of working
that are applied together with the suppliers to ensure the sustainable long-term supply of materials and
services to your Company. Your Company is committed to collaborate with farmers to make them more
sustainable and help build their adaptive capacity and resilience to emerging risks like climate change and
water stress and other extreme weather events. It is also working towards raising awareness and work with
farmers on crop quality, safety, protection, integrity and traceability, as applicable.
Your Company is committed to increase responsibly sourced ingredients such as fresh milk, palm oil, cocoa,
wheat, spices, rice and green coffee.
c. What percentage of total procurement (by value) does it constitute?
Your Company engages with small, medium, and micro suppliers under MSME category. About 23% by
value is sourced from MSME.
4. Details of the benefits derived and shared from the intellectual properties owned or acquired by
your entity (in the current financial year), based on traditional knowledge.
Not Applicable
5. Details of corrective actions taken or underway, based on any adverse order in intellectual
property related disputes wherein usage of traditional knowledge is involved.
Not Applicable
6. Details of beneficiaries of CSR Projects:

% of beneficiaries from
Number of persons benefitted
S. No. CSR Project/Programme vulnerable and marginalized
from CSR projects
groups
1 Nestlé Healthy Kids Programme 201,900 (adolescents and 100%
parents)
2 Project Jagriti 2 mio (0.65 million direct and 100%
1.35 million indirect)
3 Water 182,000 100%
4 Sanitation 53,400 100%
5 Project Serve Safe Food 24,300 100%
6 Project Jigyasa 12,000 100%
7 Project Hilldaari 1,650 100%
8 Project Vriddhi 25,000 100%
9 Feeding Support Programme 50,000 100%

Your Company operates around the mantra of creating shared value and is mindful of the needs of the
communities around it. It not only strives to be sustainable with the community but also works to make a positive
difference and create maximum value for the society. Your Company collaborate with local stakeholders, support
community projects, and contributes to the overall well-being of the communities in which Nestle operates.

Keeping with the intent of CSR Policy, your Company is implementing CSR projects that achieve demonstrable
outcomes having a significant impact on society. The projects include nutrition awareness, health and
breastfeeding awareness programmes; plastic waste management awareness; creating access to hand-on
science education and setting up of libraries to promote reading culture, providing access to clean drinking water
and sanitation facilities; enhancing the livelihood of street food vendors; feeding support programme and the
initiative of village adoption for sustainable development. Building on these efforts, your Company joined hands
with credible NGOs, implementing partners and authorities engaged in providing relief efforts in the communities
across various states in India.
Annual Report 2024-25 291
Principle 9

Customer/Consumer Value: Businesses should engage with and provide value to their consumers in
a responsible manner.
Essential Indicators
1. Describe the mechanisms in place to receive and respond to consumer complaints and feedback.
Your Company has built a robust and well-established consumer care and response management system
designed to support consumers with their queries, feedback, or concerns. The 24/7 consumer care setup
ensures that your Company not only addresses consumer needs promptly but also fosters lasting, meaningful
relationships through consistent and authentic engagement.
Recognizing that consumer needs can vary, your Company has established dedicated service desks staffed by
trained specialists equipped to handle specific product- and service-related inquiries. Consumers can connect at
any time through their preferred communication channels—phone, email, live chat, social media, WhatsApp, or
the Company website.
To further enhance the consumer experience, your Company is actively exploring the integration of Generative
and Conversational AI technologies. These innovations aim to make interactions more responsive, efficient, and
tailored to individual needs.
In alignment with Nestlé’s global consumer contact management policy, your Company is committed to delivering
a consistent and high-quality consumer experience across all touchpoints and geographies. Emphasis is placed
on adopting advanced technologies, seamless system integration, and process standardization to create a truly
delightful consumer journey.
2. Turnover of products and/ services as a percentage of turnover from all products/service that
carry information about:
As a percentage to total turnover
Environmental and social parameters relevant to the product 56%
Safe and responsible usage 100%
Recycling and/or safe disposal 100%

*As a company, we have a large product base with different SKUs. The above figures are reported basis comprehensive review of the key
products for the market.

Your Company ensures information dissemination on food labels to help consumers make informed choices
towards choosing good nutrition and health.

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

15 Months FY ended 31st March 2024

FY 2024-25
(Jan 2023 to Mar 2024)
Current Financial Year
Previous Financial Year
Received Pending Received Pending
during resolution at Remarks during resolution at Remarks
the year end of year the year end of year
Data privacy 0 0 No 0 0 No such complaint
Advertising 0 0 pending 0 0 received for the
Cyber-security 0 0 complaint 0 0 reporting period
Delivery of essential 0 0 for the 0 0
services reporting
Restrictive Trade 0 0 period 0 0
Practices
Unfair Trade Practices 0 0 0 0
Others* 14,064 0 8,376 0 No pending
complaint for the
reporting period

The table above includes all consumer queries, product related information & complaints, and services, received through phone, emails,
chats, social media or website or Speak Up platform. All complaints are processed as per the internal policies and procedures.

292 Nestlé India Limited

4. Details of instances of product recalls on account of safety issues:

Reason for Forced

Number of Voluntary recalls Reason for Voluntary recall Number of Forced recalls
recall
Nil Not Applicable Nil Not Applicable

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, Your Company has a ‘Cyber Security Risk Framework’ that provides a common set of cyber security threat
areas to be utilized across the Nestlé group for information security. Your Company has implemented an ISO
27001:2022 certified Information Security Management System that helps identify, monitor and mitigate risks
and controls in cyber space against cyber-attacks, threats and vulnerabilities.

Your Company respects the privacy of individuals and is committed to protect the personal data of its consumers,
employees, clients, service providers and other stakeholders. As part of the global initiatives, Your Company also
participates in the following activities:
The Nestlé Privacy Program and maturity self-assessment;
Privacy Impact Assessment as part of the privacy-by-design principle;
Compulsory Data Privacy iLearn module for employees;
Vendor Privacy Risk Assessment as part of the due diligence;
Data Ethics as part of the Nestlé Responsible Sourcing Core Requirements;
Regular internal and external audits.
Your Company’s continuing commitment to ensuring information security, privacy and ethical use of data is
reflected in the Nestlé Data Ethics Framework, outlined in the Nestlé Corporate Business Principles.
Your Company is also compliant as per applicable data protection and privacy laws in India, by way of collective
actions and engagement with all relevant stakeholders to improve its standards. Your Company takes an active
role in the development of the regulations, policies and programs needed to match global standards on Data
Privacy and provides awareness and training sessions to the employees from regularly.
During the period under review, the Risk Management and Sustainability Initiatives (RMSI) Committee reviewed
the Cyber Security Risk Framework of your Company including mitigation measures taken by your Company.

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.
No penalty or action taken by any authority on safety of products/services around issues relating to advertising,
cybersecurity and data privacy.
Your Company follows global standards and industry best practices to deal with cyber security and data privacy
and fully compliant with IT Act, Rules and guidelines thereof; data privacy governance basis existing case laws,
guidelines and directions provided from time to time by varied authorities and committed to comply with the
Digital Personal Data Protection Act, 2023.
Further, cyber incidents reporting as directed by CERT-IN are in place for the organization.

ZERO
Incidents of data breach recorded in the
reporting period.

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- NIL

Annual Report 2024-25 293

 Leadership Indicators

1. Channels/ platforms where information on products and services of the entity can be accessed
(provide web link, if available).
Your Company has websites, e-retailers and on ground distribution channels (traditional & Modern
trade). Active websites are listed in below table:

Products/Initiative Link
Corporate Website nestle.in
Brand Website Nescafe.com/IN
Brand Website mytoddler.in
Brand Website nestleprofessional.in
Brand Website purina.in
Brand Website maggi.in
Brand Website enescafe.in
Brand Website milkmaid.in
Brand Website nestlehealthscience.in
Corporate Website (Service) Asknestle.in

2. Steps taken to inform and educate consumers about safe and responsible usage of products and/
or services.
Your Company has a 24*7 consumer service helpline to help inform and educate its consumer on any query
or feedback that they may have. All businesses of your Company comply with the regulations and relevant
voluntary codes concerning marketing communications, including advertising and promotion. Your Company’s
communications are aimed at enabling consumers to make informed purchase decisions. Your Company also
makes efforts to educate consumers on responsible usage of its products through food labels that help consumers
make informed choices towards choosing good nutrition and health.

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

services.
Your Company is not engaged in providing essential services, but it has established necessary mechanisms to
notify consumers in the event of any significant disruption/discontinuation of its products and services through
its website, stock exchange disclosures, publications and social media accounts.

4. Does the entity display product information on the product over and above what is mandated as
per local laws? (Yes/No/Not 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)
Your Company prioritizes consumer education by providing detailed nutrient profiles and product information
beyond legal requirements. Your Company focuses on consumer satisfaction and engagement, using tools like
the Guideline Daily Amount (GDA) labelling system for informed choices and portion guidance for responsible
consumption. Product packaging includes social responsibility messages, such as “Do not litter” and “Designed to
be recyclable,” promoting environmental awareness and responsible behavior.

Your Company continuously carries out consumer surveys to understand consumer feedback, product satisfaction,
product preference, brand strength, usage & behavior around categories of interest across consumer segments
while measuring their response and satisfaction regularly through the Company’s continuous and periodic
tracking studies, covering close to 110,000 consumers between the April 2024-March 2025 through a random
sampling approach among target consumers.

294 Nestlé India Limited

ANNEXURE - 3B TO THE BOARD’S REPORT
Independent Practitioner’s reasonable assurance report on Identified Sustainability Information in Nestlé India
Limited’s Business Responsibility and Sustainability Report (BRSR) for FY 2025

To the Board of Directors of Nestlé India Limited

Gurugram, Haryana, India

1. We have been engaged to perform a reasonable assurance engagement for Nestle India Limited (‘Nestle’ or
‘the Company’) vide our engagement letter dated 28 February 2025, in respect of the agreed sustainability
information listed below (the “Identified Sustainability Information”) in accordance with the criteria stated below.
This Identified Sustainability Information is included in the Business Responsibility and Sustainability Report
(BRSR) of the Company for the financial year ended 31 March 2025. This engagement was conducted by a
multidisciplinary team including assurance practitioners and engineers.

Identified Sustainability Information

2. The Identified Sustainability Information for the financial year ended 31 March 2025 is summarised below:

Attribute Principle Key Performance Indicator

Principle 6 – 1 • Total energy consumption (in Joules or multiples)
Energy footprint • % of energy consumed from renewable sources
• Energy intensity
Principle 6 – 3 • Total water consumption
Water footprint • Water consumption intensity
Principle 6 – 4 Water Discharge by destination and levels of Treatment
Principle 6 – 7 • Greenhouse gas emissions (Scope 1 and Scope 2
Greenhouse (GHG)
emissions)
footprint
• GHG Emission Intensity (Scope 1 + 2)
Principle 6 – 9 • Details related to waste generated by the entity (category
wise)
Embracing circularity - • Waste intensity
details related to waste • Each category of waste generated, total waste recovered
management by the entity through recycling, re-using or other recovery operations
• For each category of waste generated, total waste
disposed by nature of disposal method
Principle 3 – 1(c) Spending on measures towards well-being of employees
and workers – cost incurred as a % of total revenue of the
company
Principle 3 – 11 Details of safety related incidents:

Enhancing Employee • Lost Time Injury Frequency Rate (LTIFR) (per one million-
Wellbeing and Safety person hours worked)
• Total recordable work-related injuries
• No. of fatalities
• High consequence work-related injury or ill-health
(excluding fatalities)
Principle 5 – 3(b) Gross wages paid to females as % of total wages paid by the
Enabling Gender Diversity entity
in Business Principle 5 – 7 Complaints filed under the Sexual Harassment of Women at
Workplace (Prevention, Prohibition and Redressal) Act, 2013

Annual Report 2024-25 295

 Attribute Principle Key Performance Indicator
Principle 8 – 4 Input material sourced from following sources as % of total
purchases – Directly sourced from MSMEs/ small producers
and from within India
Enabling Inclusive
Principle 8 – 5 Job creation in smaller towns – Wages paid to persons
Development
employed (including employees or workers employed on
a permanent or non-permanent / on contract basis) in the
locations, as % of total wage cost
Principle 1 – 8 Number of days of accounts payables
Fairness in Engaging with
Principle 9 – 7 Instances involving loss / breach of data of customers as a
Customers and Suppliers
percentage of total data breaches or cyber security events
Principle 1 – 9 Details of concentration of purchases and sales with trading
Open-ness of business houses, dealers, and related parties along with loans and
advances & investments, with related parties

3. Boundary of the report covers Nestle’s operations in India which includes the following sites selected for data
review and verification:
(i) Corporate Office, Gurgaon
(ii) Branch Office at Delhi
(iii) Branch Office at Mumbai
(iv) Branch Office at Chennai
(v) Branch Office at Kolkata
(vi) Moga, Punjab
(vii) Choladi, Tamil Nadu
(viii) Nanjangud, Karnataka
(ix) Samalkha, Haryana
(x) Ponda, Goa
(xi) Bicholim, Goa
(xii) Pantnagar, Uttarakhand
(xiii) Tahliwal, Himachal Pradesh
(xiv) Sananad, Gujarat
4. Our reasonable assurance engagement is with respect to the Identified Sustainability Information for the reporting
boundary as mentioned in above for financial year ended 31 March 2025 only unless otherwise stated and we
have not performed any procedures with respect to earlier periods or any other elements included in the BRSR
and, therefore, do not express any opinion thereon.

Criteria
5. The criteria used by the Company to prepare the Identified Sustainability Information is summarised below
(hereinafter referred to as ‘Criteria’):
a. Regulation 34(2)(f) of the Securities and Exchange Board of India (“SEBI”) (Listing Obligations and Disclosure
Requirements) Regulations, 2015 (‘LODR Regulations’) as amended, read with SEBI Master circular SEBI/HO/
CFD/PoD2/CIR/P/0155 dated 11 November 2024 and SEBI Circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42
dated 28 March 2025; and
b. SEBI Circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2024/177 dated 20 December 2024 read with BRSR Core
Reporting Standard formulated by Industry Standards Forum.

Management’s Responsibilities
6. The Company’s management is responsible for selecting or establishing suitable criteria for preparing the Identified
Sustainability Information, taking into account applicable laws and regulations, if any, related to reporting on

296 Nestlé India Limited

 the Identified Sustainability Information, identification of key aspects, engagement with stakeholders, content,
preparation and presentation of the Identified Sustainability Information in accordance with the Criteria. This
responsibility includes design, implementation and maintenance of internal control relevant to the preparation of
the BRSR and the measurement of Identified Sustainability Information, which is free from material misstatement,
whether due to fraud or error.

Inherent limitations
7. The absence of a significant body of established practice on which to draw to evaluate and measure non-
financial information allows for different, but acceptable, measures and measurement techniques and can affect
comparability between entities.

Practitioner’s Independence and Quality Control

8. We have complied with the independence and other ethical requirements of International Code of Ethics for
Professional Accountants issued by the International Ethics Standards Board for Accountants (‘IESBA’), which is
founded on fundamental principles of integrity, objectivity, professional competence, and due care, confidentiality
and professional behaviour.
9. Our firm applies International Standard on Quality Management (ISQM) 1, “Quality Management for Firms that
Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements”
which requires the firm to design, implement and operate a system of quality management including policies
or procedures regarding compliance with ethical requirements, professional standards and applicable legal and
regulatory requirements.

Practitioner’s Responsibility
10. Our responsibility is to express a reasonable assurance in the form of an opinion on the Identified Sustainability
Information based on the procedures we have performed and evidence we have obtained. We conducted our
reasonable assurance engagement in accordance with the International Standard on Assurance Engagements
(ISAE) 3000 (Revised), “Assurance Engagements other than Audits or Reviews of Historical Financial Information
(‘ISAE 3000 (Revised)’) issued by the International Auditing and Assurance Standards Board (‘IAASB’). This
standard requires that we plan and perform our engagement to obtain reasonable assurance about whether the
Identified Sustainability Information is prepared, in all material respects, in accordance with the Criteria.
11. A reasonable assurance engagement involves assessing the suitability in the circumstances of the Company’s
use of the Criteria as the basis for the preparation of the Identified Sustainability Information, assessing the risks
of material misstatement of the Identified Sustainability Information whether due to fraud or error, responding
to the assessed risks as necessary in the circumstances and evaluating the overall presentation of the Identified
Sustainability Information.
12. The procedures we performed were based on our professional judgment and included inquiries, observation of
processes performed, inspection of documents, evaluating the appropriateness of quantification methods and
reporting policies, analytical procedures and agreeing or reconciling with underlying records.
13. Given the circumstances of the engagement, in performing the procedures listed above, we:
a. Performed walkthrough and discussion with individual data owners for understanding business
processes and data management processes at manufacturing facilities at Bicholim and Ponda in Goa and
Samalkha in Haryana
b. Visited the corporate office at Gurugram for data and document verification;
c. Interviewed senior executives to understand the reporting process, governance, systems and controls in
place during the reporting period.
d. Reviewed the records and relevant documentation including information from audited financial statements
or statutory reports submitted by the Company to support relevant performance disclosures within our scope.
e. Evaluated the suitability and application of the Criteria and that the Criteria have been applied appropriately
to the subject matter.
f. Selected key parameters and representative sampling, based on statistical audit sampling tables and
agreeing claims to source information to check accuracy and completeness of claims such as source data,
meter data, etc.
g. Re-performed calculations to check accuracy of claims,

Annual Report 2024-25 297

 h. Reviewed data from independent sources, wherever available,
i. Reviewed data, information about sustainability performance indicators and statements in the report.
j. Reviewed and verified information/ data as per the Criteria;
k. Reviewed accuracy, transparency and completeness of the information/ data provided;
14. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our reasonable
assurance opinion.

Exclusions
15. Our reasonable assurance engagement scope excludes the following and therefore we do not express an
opinion on the same:
a. Aspects of the BRSR and data/information (qualitative or quantitative) other than the Identified
Sustainability Information
b. Operations of the Company other than those mentioned in Identified Sustainability Information section above
c. Data and information outside the defined reporting period
d. Data related to Company’s financial performance, strategy and other related linkages expressed in Identified
Sustainability Information.
e. The Company’s statements that describe expression of opinion, belief, aspiration, expectation, forward
looking statements provided by the Company and assertions related to Intellectual Property Rights and
other competitive issues.
f. Mapping of the Identified Sustainability Information with reporting frameworks other than those mentioned
in Criteria above.
g. While we considered the effectiveness of management’s internal controls when determining the nature
and extent of our procedures, our assurance engagement was not designed to provide assurance on
internal controls.
h. The procedures did not include testing controls or performing procedures relating to checking aggregation
or calculation of data within IT systems.

Opinion
16. Based on the procedures we have performed and the evidence we have obtained, the Identified Sustainability
Information included in the BRSR for the year ended 31 March 2025, is prepared in all material respects, in
accordance with the Criteria.

Restriction on use
17. Our reasonable assurance report has been prepared and addressed to the Board of Directors of the Company
at the request of the Company solely, to assist the Company in reporting on the Company’s sustainability
performance and activities. Accordingly, this report may not be suitable for any other purpose and should not be
used by any other party other than the Board of Directors of the Company. Further, we do not accept or assume
any duty of care or liability for any other purpose or to any other party to whom this report is shown or into whose
hands it may come without our prior consent in writing.

Grant Thornton Bharat LLP

Abhishek Tripathi
Partner
Dated: 24th April 2025
Place: Grant Thornton Bharat LLP
Plot No. 19A, 2nd Floor, Sector – 16A,
Noida - 201301,
Uttar Pradesh, India

298 Nestlé India Limited

Annexure to the reasonable assurance report on BRSR Core

Principle 1

Ethics, Transparency and Accountability: Businesses should conduct and govern themselves with
integrity, and in a manner that is Ethical, Transparent and Accountable.

8. Number of days of accounts payables (Accounts payable *365) / Cost of goods/services procured)
in the following format:

15 Months FY ended
FY 2024-25 31st March 2024
Segment
Current Financial Year (Jan 2023 to Mar 2024)
Previous Financial Year
Number of days of accounts payables 61 75

9. Open-ness of business
Provide details of concentration of purchases and sales with trading houses, dealers, and related
parties along-with loans and advances & investments, with related parties, in the following
format:
15 Months FY ended
FY 2024-25 31st March 2024
Parameter Metrics
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Concentration a. Purchases from trading houses as % 2% 15%
of of total purchases
Purchases b. Number of trading houses where 15 15
purchases are made from
c. Purchases from top 10 trading houses 99.6% 96%
as % of total purchases from trading
houses
Concentration a. Sales to dealers/ distributors as % of 97.8% 100%
of Sales total sales
b. Number of dealers / distributors to 2,212 2,122
whom sales are made
c. Sales to top 10 dealers /distributors as 16.1% 15%
% of total sales to dealers/ distributors
Share of RPTs in a. Purchases (Purchases with related 8.9% 2.4%
parties / Total Purchases)
b. Sales (Sales to related parties / Total 4.7% 2.4%
Sales)
c. Loans & advances (Loans & advances 0 0
given to related parties / Total loans &
advances)
d. Investments (Investments in related 100%* 0
parties/Total Investments made)
*Note: The Company has made an investment for 49% stake in Dr. Reddy's and Nestlé Health Science Limited ("Associate Company") for
development of Nutraceutical business. Pursuant to this, the investee entity has become an associate of the Company with effect from
24th July 2024.

Annual Report 2024-25 299

Principle 3

Employee Wellbeing: Businesses should respect and promote the well-being of all employees,
including those in their value chains.

c. Spending on measures towards well-being of employees and workers (including permanent and
other than permanent) in the following format:

15 Months FY ended
FY 2024-25 31st March 2024
Current Financial Year (Jan 2023 to Mar 2024)
Previous Financial Year
Cost incurred on well-being measures as a % of total 0.17% 0.13%
revenue of the company *

*
Includes costs of accident insurance, health insurance, maternity leave benefit, paternity leave benefit, day- care facility cost and
various other initiatives undertaken to promote physical and mental well-being

11. Details of safety related incidents.

Detailed investigations are carried out for all accidents to identify the root causes and undertake measures to
prevent their recurrence. Learnings from all accidents are disseminated across the organisation.

15 Months FY ended
FY 2024-25 31st March 2024
Safety Incident/ No Category*
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Lost Time Injury Frequency Rate (LTIFR) (per Employees 0.10 0.17
one million-person hours worked Workers 0.12 0.21
Total recordable work-related injuries Employees 5 13
Workers 22 21
No. of fatalities Employees 0 0
Workers 0 0
High consequence work-related injury or Employees 0 0
ill-health (excluding fatalities) Workers 0 3

*Including contract workforce

Principle 5

Human Rights: Businesses should respect and promote human rights.

3 b. Gross wages paid to females as % of total wages paid by the entity, in the following format:

15 Months FY ended
FY 2024-25 31st March 2024
Current Financial Year (Jan 2023 to Mar 2024)
Previous Financial Year
Gross wages paid to females as % of total wages 15% 15%

300 Nestlé India Limited

7. Complaints filed under the Sexual Harassment of Women at Workplace (Prevention, Prohibition
and Redressal) Act, 2013, in the following format:

15 Months FY ended
FY 2024-25 31st March 2024
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Total Complaints reported under Sexual Harassment on 4 6
of Women at Workplace (Prevention, Prohibition and
Redressal) Act, 2013 (POSH)
Complaints on POSH as a % of female employees / workers 0.2% 0.3%
Complaints on POSH upheld 4 6

Principle 6

Environment: Businesses should respect and make efforts to protect and restore the environment.
Essential Indicators
1. Details of total energy consumption (in Joules or multiples) and energy intensity, in the following
format:
15 Months FY ended 31st
FY 2024-25 March 2024
Parameter (GJ)
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
From renewable sources (GJ)
Total electricity consumption (A) 853,569 955,852
Total fuel consumption (B) 988,884 724,991
Energy consumption through other sources (c) - -
Total energy consumed from renewable sources (A+B+C) 1,842,453 1,680,843
From non-renewable sources (GJ)
Total electricity consumption (D) - -
Total fuel consumption (E) 2,113,814 3,129,350
Energy consumption through other sources (F) - -
Total energy consumed from non- renewable sources 2,113,814 3,129,350
(D+E+F)
Total energy consumed (A+B+C+D+E+F) 3,956,267 4,810,193
Energy intensity per rupee of turnover (Total energy 19.70 19.82
consumed / Revenue from operations)
Energy intensity per rupee of turnover adjusted for 407.10* 0.24
Purchasing Power Parity (PPP) (Total energy consumed /
Revenue from operations adjusted for PPP) (GJ/million USD)
Energy intensity in terms of physical output (GJ/Ton) 7 6
Energy intensity (optional) – the relevant metric may be
selected by the entity

*Calculation for revenue adjusted intensity for Purchase Power Parity is as per the BRSR Core Reporting Standard issued by the Industry
Standards Forum in consultation with SEBI on December 20, 2024, with a normative reference to the BRSR Guidance note issued by SEBI
for principle-specific guidance.

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency?
(Y/N) If yes, name of the external agency.

Yes. Grant Thornton Bharat LLP carried out reasonable assurance as per ISAE3000 for (BRSR Core).

Annual Report 2024-25 301

3. Provide details of the following disclosures related to water, in the following format:
During the period under review, your Company’s total water intake was 2.66 million kilo litres.

15 Months FY ended
FY 2024-25 31st March 2024
Parameter (in Kilolitres)
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Water withdrawal by source [in kiloliters]
(i) Surface water 751,913 850,320
(ii) Groundwater 1,685,577 2,208,244
(iii) Third party water 228,274 174,071
(iv) Seawater / desalinated water - -
(v) Others - -
Total volume of water withdrawal (in kilolitres) (i + ii + iii + iv + v) 2,665,764 3,232,635
Total volume of water consumption (in kilolitres) 2,665,764 3,232,635
Water intensity per rupee of turnover 13.27 13.32
(Total water consumption / Revenue from operations in
million INR)
Water intensity per rupee of turnover adjusted for Purchasing 274.30* 0.16
Power Parity (PPP) (Total water consumption / Revenue from
operations adjusted for PPP) (kilolitres/million USD)
Water intensity in terms of physical output (kilolitres/ton) 4.40 4.30
Water intensity (optional) – the relevant metric may be
selected by the entity
*Calculation for revenue adjusted intensity for Purchase Power Parity is as per the BRSR Core Reporting Standard issued by the Industry
Standards Forum in consultation with SEBI on December 20, 2024, with a normative reference to the BRSR Guidance note issued by SEBI
for principle-specific guidance.

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency?
(Y/N) If yes, name of the external agency.

Yes. Grant Thornton Bharat LLP carried out reasonable assurance as per ISAE3000 for (BRSR Core).

4. Provide the following details related to water discharged:

15 Months FY ended 31st

FY 2024-25 March 2024
Parameter
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Water discharge by destination and level of treatment (in kiloliters)
(i) To Surface water
-- No treatment - -
-- With treatment- please specify level of treatment 344,589 403,234
(ii) To Groundwater - -
-- No treatment - -
-- With treatment- please specify level of treatment - -
(iii) To Seawater - -
-- No treatment - -
-- With treatment- please specify level of treatment - -
(iv) Sent to third-parties - -
-- No treatment - -
-- With treatment- please specify level of treatment 80,600 123,975
(v) Others
-- No treatment - -
-- With treatment- please specify level of treatment - -
Total water discharged (in kilolitres) 425,189 527,209

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency?
(Y/N) If yes, name of the external agency.

Yes. Grant Thornton Bharat LLP carried out reasonable assurance as per ISAE3000 for (BRSR Core).
302 Nestlé India Limited
7. Provide details of greenhouse gas emissions (Scope 1 and Scope 2 emissions) & its intensity in
the following format

15 Months FY ended
Please FY 2024-25 31st March 2024
Parameter
Specify Unit Current Financial Year (Jan 2023 to Mar 2024)
Previous Financial Year
Total Scope 1 emissions (Break-up Metric ton of CO2 147,573 231,324
of the GHG into CO2, CH4, N2O, HFCs, Equivalent
PFCs, SF6, NF3, if available)
Total Scope 2 emissions (Break-up of Metric ton of CO2 181,638* Gross:151,936
the GHG into CO2, CH4, N2O, HFCs, Equivalent
PFCs, SF6, NF3, if available)
Total Scope 1 and Scope 2 emission kgCO2 e/ million 1,640 1,579
intensity per rupee of turnover (Total INR
Scope 1 and Scope 2 GHG emissions /
Revenue from operations)
Total Scope 1 and Scope 2 emission tCO2 e/ million 33.87** 18.8
intensity per rupee of turnover adjusted USD
for Purchasing Power Parity (PPP)
(Total Scope 1 and Scope 2 GHG
emissions / Revenue from operations
adjusted for PPP)
Total Scope 1 and Scope 2 emission kgCO2 e/t 548 510
intensity in terms of physical output
Total Scope 1 and Scope 2 emission kgCO2 e/t
intensity (optional) – the relevant metric
may be selected by the entity

*Reported under location-based mechanism. Whereas, under market-based mechanism, emissions are 7,343 which are only from
Purchased Steam from Biomass Boilers.
** Calculation for revenue adjusted intensity for Purchase Power Parity is as per the BRSR Core Reporting Standard issued by the Industry
Standards Forum in consultation with SEBI on December 20, 2024, with a normative reference to the BRSR Guidance note issued by SEBI
for principle-specific guidance.

9. Provide details related to waste management by the entity, in the following format:

15 Months FY ended
FY 2024-25 31st March 2024
Parameter
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Total Waste generated (in metric tonnes)
Plastic waste (A) 2,657 2,489
E-waste (B) 71 75
Bio-medical waste (C) - -
Construction and demolition waste (D) - -
Battery waste (E) 51 22
Radioactive waste (F) - -
Other Hazardous waste. Please specify, if any. (G) 132 297
Other Non-hazardous waste generated (H). Please specify, 68,706* 76,335*
if any. (Break-up by composition i.e. by materials relevant to
the sector)
Total (A+B + C + D + E + F + G + H) 71,617 79,218

Annual Report 2024-25 303

 15 Months FY ended
FY 2024-25 31st March 2024
Parameter
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Waste intensity per rupee of turnover (Total waste 357 326
generated in kgs / Revenue from operations in million INR)
Waste intensity per rupee of turnover adjusted for 7** 3.89
Purchasing Power Parity (PPP) (Total waste generated /
Revenue from operations adjusted for PPP) (MT/million USD)
Waste intensity in terms of physical output (kg/ton) 119.40 105.48
Waste intensity (optional) – the relevant metric may be NA NA
selected by the entity
For each category of waste generated, total waste recovered through recycling, reusing or other recovery
operations (in metric tonnes)
Category of Waste
(i) Recycled 28,711 37,131
(ii) Re-used 3,249 4,419
(iii) Other recovery operations 39,657 37,668
Total 71,617 79,218
For each category of waste generated, total waste disposed by nature of disposal method
(in metric tonnes)
(i) Incineration - -
(ii) Landfilling - -
(iii) Other disposal operations - -
Total - -
*This data is inclusive of EPR pre-consumer packaging data
**Calculation for revenue adjusted intensity for Purchase Power Parity is as per the BRSR Core Reporting Standard issued by the Industry
Standards Forum in consultation with SEBI on December 20, 2024, with a normative reference to the BRSR Guidance note issued by SEBI
for principle-specific guidance.

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency?
(Y/N) If yes, name of the external agency.

Yes. Grant Thornton Bharat LLP carried out reasonable assurance as per ISAE3000 for (BRSR Core).

Principle 8
Inclusive Growth: Businesses should promote inclusive growth and equitable development.
4. Percentage of input material (inputs to total inputs by value) sourced from suppliers.
Your Company follows business practices that follow inclusive approach and enable the small farmers/local
communities and vulnerable groups to be part of its sustainability journey. This is clearly visible in your Company’s
spend progression of last two years from micro/ medium enterprises and neighborhood communities.

15 Months FY ended
FY 2024-25 31st March 2024
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Directly sourced from MSMEs/ small producers 23% 29%
Directly from within India 89% 91%

304 Nestlé India Limited

5. Job creation in smaller towns – Disclose wages paid to persons employed (including employees
or workers employed on a permanent or non-permanent / on contract basis) in the following
locations, as % of total wage cost.

15 Months FY ended 31st

FY 2024-25 March 2024
Current Financial Year Previous Financial Year
(Jan 2023 to Mar 2024)
Rural 1% 1%
Semi-urban 28% 27%
Urban 19% 19%
Metropolitan 52% 53%

(Places categorized as per RBI Classification System - rural / semi-urban / urban / metropolitan)

Principle 9

Customer/Consumer Value: Businesses should engage with and provide value to their consumers in
a responsible manner.

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- NIL

Annual Report 2024-25 305