Business Responsibility and Sustainability Report for the Financial Year 2025-26

July 28, 2026 The General Manager The Manager Dept. of Corporate Services Dept of Corporate Services National Stock Exchange of India Limited BSE Limited Bandra Kurla Complex Floor 25, P J Towers Bandra (E) Dalal Street Mumbai-400051 Mumbai – 400 001 SYMBOL: PRESTIGE SCRIP CODE: 533274 Dear Sir/ Madam, Sub: Submission of Business Responsibility and Sustainability Report for the year FY 2025-26 Ref: Regulation 34 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 With reference to the above captioned subject matter and in Compliance with Regulation 34(2)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby enclose the Business Responsibility and Sustainability Report for the financial year 2025-26 which forms part of the Integrated Annual Report for the financial year 2025-26. The Business Responsibility and Sustainability Report for the financial year 2025-26 is available on the website of the Company at: Prestige_Business-Responsibility-and-Sustainability-Report_2025-26.pdf Request you to kindly take this on record. Thanking you, Yours faithfully, For Prestige Estates Projects Limited Manoj Krishna J V Company Secretary & Compliance Officer Encl: a/a. Prestige Estates Projects Limited, Prestige Falcon Towers, No 19 Brunton Road, Bangalore – 560 025. Phone: +91 80 25591080 E-mail investors@prestigeconstructions.com www.prestigeconstructions.com CIN: L07010KA1997PLC022322 Statutory Reports INDEPENDENT PRACTITIONER’S REASONABLE ASSURANCE REPORT ON IDENTIFIED SUSTAINABILITY INFORMATION IN PRESTIGE ESTATES PROJECTS LIMITED’ BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT To the Board of Directors of Prestige Estates Projects Limited, Information, which is free from material misstatement, whether due to fraud or error. 1. W e have undertaken to perform Reasonable Assurance engagement, for Prestige Estates Projects Limited. (hereinafter 5. Inherent limitations referred to as “the Company” or “Prestige”) in respect of the agreed T he absence of a significant body of established practice on Sustainability Information listed below (the “Identified Sustainability which to draw to evaluate and measure non- financial information Information” or “BRSR Core indicators”) in accordance with the allows for different, but acceptable, measures and measurement Criteria stated in paragraph 3 below. This Sustainability Information techniques and can affect comparability between companies. is included in the Business Responsibility and Sustainability Report (“BRSR”) of the Company for the financial year ended March 6. Our Independence and Quality Control 31, 2026. W e have maintained our independence and confirm that we have met the requirements of the Code of Ethics issued by the 2. Identified Sustainability Information Institute of Chartered Accountants of India (the “ICAI”) and the O ur scope of Reasonable Assurance consists of the BRSR Core SEBI Circular No. SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122 indicators listed in the Appendix I to our report. The reporting dated July 12, 2023, and its clarifications thereto and have boundary of the Report is as disclosed in Question 13 of Section A: the required competencies and experience to conduct this General Disclosures of the BRSR with exceptions disclosed by way assurance engagement. of note under respective questions of the BRSR, where applicable. W e apply Standard on Quality Control (the “SQC”) 1, “Quality O ur Reasonable Assurance engagement was with respect to Control for Firms that Perform Audits and Reviews of Historical the year ended March 31, 2026 information only and we have Financial Information, and Other Assurance and Related Services not performed any procedures with respect to earlier periods, Engagements”, and accordingly maintain a comprehensive system and any elements thereto, and, therefore, do not express any of quality control including documented policies and procedures opinion thereon. regarding compliance with ethical requirements, professional 3. Criteria standards, and applicable legal and regulatory requirements. T he Criteria used by the Company to prepare the Identified 7. Our Responsibility Sustainability Information O ur responsibility is to express a Reasonable Assurance opinion i s the “BRSR Core”, which is a subset of the BRSR, consisting of on the Identified Sustainability Information listed in Appendix I a set of Key Performance Indicators (“KPIs”)/ metrics under nine based on the procedures we have performed and evidence we Environmental, Social and Governance (“ESG”) attributes, as per have obtained. the format of BRSR Core specified in Annexure 17A, read with W e conducted our engagement in accordance with the Standard on Business Responsibility & the format of BRSR and the Guidance Note given in Annexure Sustainability Assurance Engagements (SSAE) 3000, “Assurance 16 and 17, respectively, of the Securities and Exchange Board Engagements on Sustainability Information”, and Standard on of India (SEBI) Master Circular HO/49/14/14(7)2025-CFD- Assurance Engagements (SAE) 3410 “Assurance Engagements Sustainability Reporting POD2/I/3762/2026 dated January 30, 2026 , and the ‘Industry on Greenhouse Gas Statements” (together the “Standards”), Standards on Reporting of BRSR Core’ issued by SEBI vide circular both issued by the Sustainability Reporting Standards Board (the SEBI/HO/CFD-POD1/P/CIR/2024/177 dated December 20, 2024 “SRSB") of the ICAI. (collectively referred to as the “SEBI Circulars”). T hese Standards require that we plan and perform our engagement Section A Section B Section C 4. Management Responsibility to obtain Reasonable Assurance about whether the Identified T he Company’s management is responsible for selecting Sustainability Information listed in Appendix I and included in the or establishing suitable criteria for preparing the Identified Report are prepared, in all material respects, in accordance with Sustainability Information including the reporting boundary of the the Criteria. Report , disclosing environmental information basis operational A s part of Reasonable Assurance engagement in accordance with control approach, taking into account applicable laws and the Standards, we exercise professional judgment and maintain regulations, if any, related to reporting on the Sustainability professional scepticism throughout the engagement. Information, identification of key aspects, engagement with stakeholders, content, preparation and presentation of the 8. Reasonable Assurance Identified Sustainability Information in accordance with the Provides a broad overview Covers management and process Provides indicator-wise A Reasonable Assurance engagement involves identifying and Criteria. This responsibility includes design, implementation and of the business, its offerings, disclosures related to the disclosures mapped to the assessing the risks of material misstatement of the Identified maintenance of internal controls relevant to the preparation business and operations businesses aimed at demonstrating nine principles of NGRBC Sustainability Information whether due to fraud or error, responding footprint, employees, related the structures, policies and which are listed at the start of the Report and the measurement of Identified Sustainability to the assessed risks as necessary in the circumstances. parties, Corporate Social processes put in place towards of Section B. Responsibility (CSR) and adopting the NGRBC Principles and transparency. Core Elements. 1 Integrated Annual Report 2025-26 PRESTIGE ESTATES PROJECTS LIMITED 2 Statutory Reports T he procedures we performed were based on our professional 10. Other information APPENDIX I judgment and included inquiries, observation of processes T he Company’s management is responsible for the other Identified Sustainability Information subject to Reasonable Assurance performed, inspection of documents, evaluating the info [Showing first 8,000 characters — download PDF for full document]