Investor Presentaiton

BURE ADVERT 1828 BUREAU VERITAS The data values for all the above-mentioned parameters were verified by Bureau Veritas through an auditing process based on sampling of data records. Sampling was conducted by considering the contribution of the individual parameter to the overall organizational sustainability levels. A separate verification checklist was also utilized during the assessment. Bureau Veritas has validated the quantification methodology used by JSWIL for the monitoring and calculations of the sustainability parameters from its different sources and confirms the same to be in line with accepted practice of standard GHG computations. The materiality threshold of 5% has been considered in this assessment process. The emission factor values used in the calculation of emissions from purchased grid electricity is considered from Version 18 of the Central Electricity Authority CDM CO2 Baseline database. The emission factor for acetylene is sourced from 'The Climate Registry General Reporting Protocol v 1.1, 2008. The conversion factors used for diesel consumption values have been considered from the IPCC 2006 database. The GWP values have been considered from the IPCC Assessment Report 6 (AR6). Bureau Veritas has validated that the emission factor as well as the conversion factor values chosen by JSWIL are from reliable and acceptable sources and correct values are taken. The details of the breakdown of data were verified by Bureau Veritas during the physical as well as remote office assessment conducted to verify the data. Samples of data were verified during the audit to confirm the correctness of values considered in the calculations. The activity data values used in the sustainability parameter calculations can be regarded as conservatively considered. JSWIL has reported, and Bureau Veritas has verified and assured the following data parameters for the IR of FY 23 with reference to the following GRI Standards viz: 302-1, 303-3 (2018), 304-1 (2016), 305- 1, 305-2, 305-3, 305-6, 305-7 (2016), 306 (2020), 403-9 & 10 (2018), 405-1 (2016) & 413-1 (2016). 5 REAU VERITAS INDIA PVT BUSINESS LTD.SS CERTIFICATION

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