General Updates

June 26, 2026 The BSE Limited The National Stock Exchange Corporate Relations Department, of India Limited P.J. Towers, Department of Corporate Services, Dalal Street, Exchange Plaza, 5th Floor, Mumbai-400 001. Bandra-Kurla Complex, Scrip Code: 533263 Mumbai-400 051. Scrip Code: GREENPOWER Dear Sir / Madam, Sub: Business Responsibility and Sustainability Report for the Financial Year 2025-26 Pursuant to Regulation 34(2)(f) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, please find enclosed the Business Responsibility and Sustainability Report for the Financial Year 2025-26. We request you to kindly take the same on record. Thanking you, Yours faithfully, For Orient Green Power Company Limited G Srinivasa Ramanujan Company Secretary & Compliance Officer Orient Green Power Company Limited INDEPENDENT PRACTITIONER’S REASONABLE ASSURANCE REPORT ON IDENTIFIED SUSTAINABILITY INFORMATION IN ORIENT GREEN POWER COMPANY LIMITED’S BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT To the Board of Directors of ORIENT GREEN POWER 4. Management’s Responsibility COMPANY LIMITED The Company’s management is responsible for 1. I have undertaken to perform reasonable assurance selecting or establishing suitable criteria for preparing engagement, for ORIENT GREEN POWER COMPANY the Sustainability Information including the reporting LIMITED (the “Company”) vide engagement letter boundary of the BRSR, taking into account applicable dated February 02, 2026 in respect of the agreed laws and regulations, if any, related to reporting on the Sustainability Information listed below (the “Identified Sustainability Information, identification of key aspects, Sustainability Information”) in accordance with the engagement with stakeholders, content, preparation Criteria stated in paragraph 3 below. This Sustainability and presentation of the Identified Sustainability Information is included in the Business Responsibility Information in accordance with the Criteria. This and Sustainability Report (the “BRSR” or the “Report”) responsibility includes design, implementation and included within the Annual Report (the “AR”) of the maintenance of internal controls relevant to the Company for the year ended March 31, 2026. preparation of the BRSR and the measurement of Identified Sustainability Information, which is free from 2. Identified Sustainability Information material misstatement, whether due to fraud or error. The scope of reasonable assurance consists of the 5. Inherent limitations BRSR indicators listed in the Appendix I to our report. The absence of a significant body of established The reporting boundary of the BRSR is as disclosed practice on which to draw to evaluate and measure in point 13 of Section A: General Disclosure of the non-financial information allows for different, but BRSR with exceptions disclosed by way of note under acceptable, measures and measurement techniques respective questions of the BRSR, where applicable. and can affect comparability between companies. This reasonable assurance engagement was with 6. Independence and Quality Control respect to the year ended March 31, 2026 information only unless otherwise stated and I have not performed I have maintained my independence and confirm that I any procedures with respect to any other elements have met the requirements of the Code of Ethics issued included in the BRSR and, therefore, do not express any by the Institute of Chartered Accountants of India (the opinion thereon. “ICAI”) and the SEBI Master Circular and its clarifications thereto and have the required competencies and 3. Criteria experience to conduct this assurance engagement. The Criteria used by the Company to prepare the I have complied with the relevant applicable Identified Sustainability Information is as under: requirements of the Standard on Quality Control (SQC) Regulation 34(2)(f) of the Securities and Exchange 1, ‘Quality Control for Firms that Perform Audits and Board of India (the “SEBI”) (Listing Obligations and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements,’ issued Disclosure Requirements) Regulations, 2015 as by the ICAI. amended; and 7. My Responsibility Business Responsibility and Sustainability Reporting Requirements for listed entities per My responsibility is to express a reasonable assurance Master Circular No. HO/49/14/14(7)2025-CFD- opinion on the Identified Sustainability Information POD2/I/3762/2026 dated January 30, 2026 (the listed in Appendix I based on the procedures I have “SEBI Master Circular”). performed and evidence I have obtained. 68 ANNUAL REPORT 2025-26 CORPORATE OVERVIEW MANAGEMENT REPORTS FINANCIAL STATEMENTS I conducted the engagement in accordance with the • Obtained an understanding and performed an Standard on Sustainability Assurance Engagements evaluation of the design of the key systems, (SSAE) 3000, “Assurance Engagements on Sustainability processes and controls for recording, processing Information”, and Standard on Assurance Engagements and reporting on the Identified Sustainability (SAE) 3410 “Assurance Engagements on Greenhouse Information at the corporate office and at other locations/offices on a sample basis. This included Gas Statements” (together the “Standards”), both issued evaluating the design of those controls relevant by the Sustainability Reporting Standards Board (the to the engagement and determining whether they “SRSB”) of the ICAI. have been implemented by performing procedures These standards requires to plan and perform the in addition to inquiry of the personnel responsible engagement to obtain reasonable assurance about for the Identified Sustainability Information; whether the Identified Sustainability Information listed • Based on the above understanding and the risks in Appendix I and included in the BRSR are prepared, in that the Identified Sustainability Information may all material respects, in accordance with the Criteria. be materially misstated, determined the nature, As part of a reasonable assurance engagement in timing and extent of further procedures; accordance with the Standards, I exercise professional • Tested the key assumptions, emission factors judgment and maintain professional skepticism and methodologies used for calculation of the throughout the engagement. emissions; A reasonable assurance engagement involves • Tested the Company’s process for collating the identifying and assessing the risks of material sustainability information through agreeing misstatement of the Identified Sustainability or reconciling the Identified Sustainability Information whether due to fraud or error, responding to Information with the underlying records on a the assessed risks as necessary in the circumstances. sample basis; and • Tested the consolidation for locations/offices on The procedures performed were based on the a sample basis and corporate office under the professional judgment and included inquiries, reporting boundary for ensuring the completeness observation of processes performed, inspection of data being reported. of documents, evaluating the appropriateness of quantification methods and reporting policies, I believe that the evidence I have obtained is sufficient analytical procedures and agreeing or reconciling with and appropriate to provide a basis for my reasonable underlying records. assurance opinion. Given the circumstances of the engagement, in 8. E xclusions performing the procedures listed above, I The assurance scope excludes the following and therefore I do not express an opinion on: • Obtained an understanding of the Identified Sustainability Information and related disclosures; • Operations of the Company other than Reporting Boundary set out in point 13 of Section A: General • Obtained an understanding of the assessment Disclosures of the BRSR, for the Identified criteria and their suitability for the eval [Showing first 8,000 characters — download PDF for full document]