Please find enclosed the Business Responsibiltiy and Sustainablity Report for the financial year 2025-26.

Date: September 03, 2026 The Manager Listing Department BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400001 Scrip Code: 544199 Scrip ID: GEMENVIRO Subject: Business Responsibility & Sustainability Report of the Company for the Financial Year 2025-26 Dear Sir/ Ma’am, Pursuant to Regulation 34(2)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (“SEBI Listing Regulations”), please find enclosed herewith the Business Responsibility and Sustainability Report of the Company for the Financial Year 2025-26, which also forms part of the Annual Report for the Financial Year 2025- 26. The Business Responsibility and Sustainability Report is also uploaded on the website of the Company at https://gemenviro.com/annual-report/ . Kindly take the same on your record and bring notice to all the concerned. For GEM Enviro Management Limited --------------------- Tripti Goyal Company Secretary and Compliance Officer Membership No.: ACS73180 Encl: as above Annexure III GEM ENVIRO MANAGEMENT LIMITED BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT (BRSR) FOR THE FINANCIAL YEAR 2025-26 SECTION A: GENERAL DISCLOSURES I. Details of the listed entity 1. Corporate Identity Number (CIN) of the Listed Entity - L93000DL2013PLC247767 2. Name of the Listed Entity – GEM Enviro Management Limited 3. Year of incorporation - 2013 4. Registered office address - Unit No. 203, Plaza-3, Central Square, Bara Hindu Rao, Delhi- 110006 5. Corporate address – 3rd Floor, A-115, Sector 136, Noida, Uttar Pradesh- 201304 6. E-mail – info@gemrecycling.com 7. Telephone – 0120-4923132 8. Website – https://gemenviro.com/ 9. Financial year for which reporting is being done – 2025-26 10. Name of the Stock Exchange(s) where shares are listed – BSE Limited (BSE SME) 11. Paid-up Capital – INR 11,27,52,000 12. Name and contact details (telephone, email address) of the person who may be contacted in case of any queries on the BRSR report - Mr. Anil Kumar Behl, Designation: Managing Director, Email: anil@gemrecycling.com, Telephone: 0120 -4923132 13. Reporting boundary - Are the disclosures under this report made on a standalone basis (i.e. only for the entity) or on a consolidated basis (i.e. for the entity and all the entities which form a part of its consolidated financial statements, taken together). – Standalone basis 14. Name of assurance provider – NA 15. Type of assurance obtained – NA II. Products/services 16. Details of business activities (accounting for 90% of the turnover): S. Description of Main Description of Business % of Turnover of the entity No. Activity Activity Facilitating transfer of EPR Credits and 1 EPR Credits Facilitator ensuring channelization of waste 93% from origin to waste processor. 17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): S. No. Product/Service NIC Code % of Total Turnover Contributed 1 EPR Credit Facilitator 382 93% iii. 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 0 2 2 International 0 0 0 19. Markets served by the entity: a. Number of locations Locations Number National (No. of States) 30 (including UTs) International (No. of Countries) N.A. b. What is the contribution of exports as a percentage of the total turnover of the entity? - Nil c. A brief on types of customers – Our customers primarily comprise leading brands, predominantly in the FMCG sector, along with companies from other industries that utilize plastic packaging for their products. These entities engage with us to fulfill their EPR obligations, ensuring compliance with applicable environmental regulations and sustainability commitments. iv. Employees 20. Details 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) 36 28 78% 8 22% 2. Other than Permanent (E) 3 1 33% 2 67% 3. Total Employees (D+E) 39 29 74% 10 26% WORKERS 4. Permanent (F) Other than Permanent (G) Nil 6. Total workers (F + G) b. Differently abled Employees and workers: Male Female S. No Particulars Total (A) No. (B) % (B / A) No. (C) % (C / A) DIFFERENTLY ABLED EMPLOYEES 1. Permanent (D) 2. Other than Permanent (E) Total differently abled Nil employees (D + E) DIFFERENTLY ABLED WORKERS 4. Permanent (F) Other than permanent Total differently abled Nil workers (F + G) 21. Participation/Inclusion/Representation of women No. and percentage of Females Total (A) No. (B) % (B / A) Board of Directors 4 1 25% Key Management Personnel 2 1 50% 22. Turnover rate for permanent employees and workers (Disclose trends for the past 3 years) FY 2023-24 FY 2025-26 FY 2024-25 (Turnover rate in the year prior to the (Turnover rate in current FY) (Turnover rate in previous FY) previous FY) Male Female Total Male Female Total Male Female Total Permanent 2.5% 2.5% 5% 2% 2.5% 4.5% 2% 1% 3% Employees Permanent Not Applicable Workers v. Holding, Subsidiary and Associate Companies (including joint ventures) 23. (a) Names of holding / subsidiary / associate companies / joint ventures Indicate whether Does the entity indicated Name of the holding/ % of shares holding/ at column A, participate in S. subsidiary/associate held by Subsidiary/ the Business Responsibility No. companies/ joint listed Associate/ Joint initiatives of the listed ventures (A) entity Venture entity? (Yes/No) GEM Green Infra Tech Wholly Owned 1 100% No Private Limited Subsidiary vi. CSR Details 24. (i) Whether CSR is applicable as per section 135 of Companies Act, 2013: Yes (ii) Turnover (in Rs.): Rs. 95,54,89, 218.71 (iii) Net worth (in Rs.): Rs. 53,01,85,333.47 vii. Transparency and Disclosures Compliances 25. Complaints/Grievances on any of the principles (Principles 1 to 9) under the National Guidelines on Responsible Business Conduct: Stakeholder Grievance FY 2025-26 FY 2024-25 group from Redressal Current Financial Year Previous Financial Year whom Mechanism No. of No. of No. of complaint is in Place complain complaint compl received (Yes/No) No. of ts s pending aints complaints pending (If yes, resolution Remarks filed Remarks filed during resolution provide web- at close during the year at close link for the of the the of the policy) year year year Communities Investors (other than https://ge shareholders) menviro.co Shareholders m/wp- content/up Employees Nil NA Nil NA loads/2024 and workers /02/GEM- Customers Grievance- Value Chain Redressal- Partners Policy.pdf Other (please specify) 26. Overview of the entity’s material responsible business conduct issues Please indicate 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 Indicate Financial Material whether Rationale for In case of risk, implications of the S. No. issue risk/ identifying the risk/ approach to adapt risk/ opportunity identified opportunity Opportunity or mitigate (Indicate +ve or -ve (R/O) implications) Proactively engage Introductio with the EPRETP The launch of CPCB's n of CPCB’s framework by EPRETP portal for Extended building internal trading of EPR Producer capabilities to Negative: Potential certificates shifts the Responsibil effectively operate loss in business market from bilateral 1. ity Risk on the platform volumes and negotiations to an Electronic while actively adverse pressure on exchange trading Trading & approaching clients profit margins. platform, potentially Settlement and recyclers to disrupting GEM's core Platform explore and develop business. (EPRETP) additional business avenues. Negative: Risk of Technology Invest in technology obsolescence if not -driven Emergence of new upgrades, integrate adapted Disr [Showing first 8,000 characters — download PDF for full document]