Business Responsibility & Sustainability Report for FY 2025-26

July 30, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1, Block - G, Dalal Street, Bandra Kurla Complex, Mumbai – 400 001 Bandra (East), Mumbai – 400 051 Scrip Code: 502219 Symbol: BORORENEW Sub: Business Responsibility and Sustainability Report for FY 2025-26 Dear Sir/Madam, Pursuant to Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find attached the Business Responsibility and Sustainability Report for FY 2025-26, which forms part of the Company’s Annual Report for FY 2025-26. You are requested to take the same on record. Yours faithfully, For Borosil Renewables Limited Kishor Talreja Company Secretary & Compliance Officer (Membership No. FCS - 7064) Encl: As above Business Responsibility and Sustainability Report (BRSR) Index Section A General Disclosures Pg No. 30 Section B Management and Process Disclosures Pg No. 46 Section C Principle wise Performance Disclosures Pg No. 52 Businesses should conduct and govern themselves with integrity and in a manner that is Principle 1 Pg No. 52 ethical, transparent, and accountable Principle 2 Businesses should provide goods and services in a manner that is sustainable and safe Pg No. 56 Businesses should respect and promote the well-being of all employees, including those Principle 3 Pg No. 61 in their value chains Principle 4 Businesses should respect the interests of and be responsive to all its stakeholders Pg No. 71 Principle 5 Businesses should respect and promote human rights Pg No. 75 Principle 6 Businesses should respect and make efforts to protect and restore the environment Pg No. 81 Businesses, when engaging in influencing public and regulatory policy, should do so in a Principle 7 Pg No. 93 manner that is responsible and transparent Principle 8 Businesses should promote inclusive growth and equitable development Pg No. 95 Businesses should engage with and provide value to their consumers in a responsible Principle 9 Pg No. 98 manner Annual Report 2025-26 29 Corporate Overview Statutory Reports Financial Statements SECTION A GENERAL DISCLOSURES Here at Borosil Renewables Limited (hereinafter referred to as the Company, Borosil Renewables or BRL, and collectively as “we”, “us”, or “our”), Environmental, Social, and Governance (ESG) principles form an integral part of our organizational ethos and operating approach. As India’s leading pioneer in solar glass manufacturing, we are conscious of the responsibility we hold in driving sustainable progress. Our ESG framework is structured to generate enduring value for stakeholders while making a positive and measurable impact on environmental conservation, social inclusion, and transparent governance practices. Sustainable development at Borosil Renewables is regarded not only as a strategic priority, but as a fundamental ethical obligation that influences our long-term direction and decision-making. Our ESG policy underscores a strong commitment to reducing environmental footprints, strengthening social well-being, and adhering to the highest standards of corporate governance. By investing in energy-efficient technologies, adopting responsible sourcing practices, and continuously enhancing operational excellence, we aim to lead responsibly across all facets of our business. Environmental Stewardship: Social Responsibility: Environmental responsibility remains central to our Borosil Renewables remains deeply committed to fostering operational philosophy, with sustained efforts to minimize a socially responsible and inclusive work environment, our environmental footprint and support the clean energy recognizing its people as its greatest asset. We continue transition. As a leading solar glass manufacturer, the to prioritize employee well-being, safety, and professional Company plays an integral role in enabling renewable development through robust workplace policies that energy growth while actively advancing its own sustainability promote health and safety, diversity and inclusion, and agenda. During the year, the Company expanded its equal opportunities for all. During the year, we strengthened renewable energy capacity through investments in wind– our focus on capability building by achieving an average solar hybrid and wind power projects, including a 10 MW of 17.3 training man-hours per employee, exceeding our wind-solar hybrid power plant and a 1.5 MW wind farm, targeted learning benchmarks and reinforcing our culture of along with the commissioning of an additional 16.5 MW continuous development. We also ensured comprehensive hybrid facility in March 2026. The Company’s share of healthcare coverage, with 100% of our workforce renewable electricity increased to 29.23% in FY 2025–26, undergoing annual health assessments, underscoring our up from 21.66% in FY 2024–25. Operational initiatives such commitment to employee wellness. Our efforts toward as energy-efficient technologies, water recycling systems, enhancing diversity remain ongoing, reflecting steady and rainwater harvesting continue to support resource progress in building a more inclusive workforce. Beyond our conservation, while the transition to sustainable packaging organization, we actively engage with local communities and increased use of recyclable materials further reinforce through targeted CSR initiatives in education, healthcare, waste reduction efforts. Additionally, the development and sustainable livelihoods. These programs are designed of antimony-free products highlights the Company’s in close consultation with stakeholders to deliver long- commitment to safer and more sustainable manufacturing term impact. We further extend our commitment to social practices. Collectively, these initiatives reflect a holistic responsibility across our value chain by encouraging approach towards environmental stewardship and alignment partners to adopt ethical and sustainable practices, thereby with global climate goals. contributing to inclusive growth and socio-economic development in the regions we operate. 30 Borosil Renewables Limited 31 Governance Excellence: Borosil Renewables continues to strengthen its governance framework as a key driver of sustainable growth, underpinned by principles of integrity, transparency, and accountability. The Board provides strategic direction while ensuring that sustainability and compliance considerations are embedded across decision-making processes. During the year, the Company enhanced its focus on ethical awareness, with around 76% of employees covered through initiatives related to the Code of Ethics, whistleblower mechanisms, POSH and safety. This was supported by 19 structured training sessions conducted for over 500 employees, along with continuous internal engagement through six “Learning Bytes” communications. The Company maintained strong oversight of its Code of Conduct, with no violations reported during the year, reflecting a well-established culture of ethical behaviour. An ombudsman mechanism remains in place to ensure transparent grievance redressal, while ongoing efforts to transition training programs into digital formats are expected to further improve participation. These initiatives collectively reinforce responsible business practices, strengthen stakeholder confidence, and enable sustained long-term value creation. I. DETAILS OF THE LISTED ENTITY Borosil Renewables Limited stands as India’s foremost solar glass manufacturer, making a significant contribution to the nation’s renewable energy ecosystem. Established in 1962 and based in Mumbai, the Company is a part of the Borosil Group, which brings with it a rich heritage of more than sixty years in glass manufacturing. Borosil Renewables operates a technologically advanced manufacturing facility in Bharuch, Gujarat, with a standalone solar glass production capacity of 1,000 tons per day (TPD). Driven by an innovationcentric approach, the Company has achieved severa [Showing first 8,000 characters — download PDF for full document]