BRSR for the FY 2025-2026.

IDFCFIRSTBANK/SD/110/2026-27 August 08, 2026 National Stock Exchange of India Limited BSE Limited Mumbai 400 051 Mumbai 400 001 NSE Symbol: IDFCFIRSTB BSE Scrip Code: 539437 Sub.: Business Responsibility and Sustainability Report for Financial Year 2025-26 Ref.: Regulation 34 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Dear Sir / Madam, Further to our intimation made earlier with regard to the Notice of 12th Annual General Meeting (“AGM”) and the Integrated Annual Report of the Bank for the Financial Year 2025-26, we enclose herewith, the Business Responsibility and Sustainability Report along with independent assurance statement provided by SGS India Private Limited, for the above-mentioned period. The same is also being made available on the website of the Bank at Business Responsibility and Sustainability Report FY 2025-26. Please take the above on record. Thanking You, Yours Faithfully, For IDFC FIRST Bank Limited Satish Gaikwad General Counsel and Company Secretary Encl.: As Above IDFC FIRST Bank Limited Corporate Office: IDFC FIRST Bank Tower, (The Square), C-61, G Block, Bandra-Kurla Complex, Bandra (East), Mumbai - 400 051. Tel: +91 22 7132 5500 Registered Office: KRM Towers, 7th Floor, No.1, Harrington Road, Chetpet, Chennai - 600 031, Tamil Nadu. Tel: +91 44 4571 6477 CIN: L65110TN2014PLC097792 | E-mail: bank.info@idfcfirstbank.com | Website: www.idfcfirst.bank.in Contents SECTION A: GENERAL DISCLOSURES 1 I. Details of the listed entity 1 II. Products/services 1 III. Operations 2 IV. Employees 2 V. Holding, Subsidiary and Associate Companies 4 VI. CSR Details 4 VII. Transparency and Disclosures Compliances 4 SECTION B: MANAGEMENT AND PROCESS DISCLOSURES 11 SECTION C: PRINCIPLE WISE PERFORMANCE DISCLOSURE 13 PRINCIPLE 1: Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable. PRINCIPLE 2: Businesses should provide goods and services in a manner that is sustainable and safe 20 PRINCIPLE 3: Businesses should respect and promote the well-being of all employees, including those in their value chains PRINCIPLE 4: Businesses should respect the interests of and be responsive to all its stakeholders 28 PRINCIPLE 5: Businesses should respect and promote human rights 31 PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment 36 PRINCIPLE 7: Businesses, when engaging in influencing public and regulatory policy, should do so in a manner that is responsible and transparent PRINCIPLE 8: Businesses should promote inclusive growth and equitable development 46 PRINCIPLE 9: Businesses should engage with and provide value to their consumers in a responsible manner Annexure - Reasonable Assurance Statement on BRSR Core 51 Business Responsibility & Sustainability Report 2025-26 SECTION A: GENERAL DISCLOSURES I. Details of the listed entity Corporate Identity Number (CIN) of the Listed 1. L65110TN 2014PLC097792 Entity 2. Name of the Listed Entity IDFC FIRST Bank Limited 3. Year of incorporation 2014 KRM Tower, 7th Floor, No. 1, Harrington Road, Chetpet, 4. Registered office address Chennai–600 031, Tamil Nadu, India. IDFC FIRST Bank Tower, The Square, C-61, G-Block, 5. Corporate address Bandra-Kurla Complex, Bandra (East), Mumbai – 400 051, Maharashtra, India. 6. E-mail esg@idfcfirstbank.com 7. Telephone +91 22 7132 5500 8. Website www.idfcfirst.bank.in 9. Financial year for which reporting is being done FY 2025-2026 Name of the Stock Exchange(s) where shares 10. BSE Limited and National Stock Exchange of India Limited are listed 11. Paid-up Capital ₹ 86,01,69,92,480 as on March 31, 2026 Name and contact details of the person who may Mr. Akhil Anilkumar 12. be contacted in case of any queries on the BRSR 1800 10888 report esg@idfcfirstbank.com 13. Reporting boundary Standalone Basis 14. Name of assessment or assurance provider SGS India Private Limited 15. Type of assessment or assurance obtained Reasonable Assurance II. Products/services 16. Details of business activities (accounting for 90% of the turnover): S. Description of Main % of Turnover of the Description of Business Activity No. Activity entity Financial and Insurance Financial service activities, except insurance 1 100% Service and pension funding Note: Business description and activity is as per Form MGT-7. 17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): S. % of total Turnover Product/Service NIC Code No. contributed Monetary intermediation of commercial banks, saving banks, 1 64191 100% postal savings bank and discount houses Note: Product/Service description is as per NIC Code description. BRSR Business Responsibility & Sustainability Report 2025-26 (Contd.) III. Operations 18. Number of locations where plants and/or operations/offices of the entity are situated: Location Number of plants/branches* Number of offices Total National 1,146 53 1,199 International 1# - 1 * Includes offices and liability branches. Additionally, the Bank has 289 asset outlets. # Wholesale-IBU located in GIFT City, Gujarat 19. Markets served by the entity: a. Number of locations Locations Number National (No. of States) 25 States and 5 Union Territories International (No. of Countries) NIL b. What is the contribution of exports as a percentage of the total turnover of the entity? Since the Bank does not engage in the export of products or services, this parameter is not applicable. c. A brief on types of customers T he Bank serves a diverse customer base, including retail customers (urban and rural), professionals, large corporates, private companies, micro, small and medium enterprises (MSMEs), and non-banking financial companies (NBFCs), catering to a wide spectrum of financial needs across segments. IV. Employees 20. Details as at the end of Financial Year: a. Employees (including differently abled): S. Male Female Particulars Total (A) No. No. (B) % (B / A) No. (C) % (C / A) 1. Permanent (D) 43,059 35,128 81.58% 7,931 18.42% 2. Other than Permanent (E) - - - - - 3. Total employees (D + E) 43,059 35,128 81.58% 7931 18.42% N ote: As a service sector organisation, the Bank does not have ‘workers’ as defined under the SEBI BRSR Guidance. Accordingly, disclosures pertaining to workers are not applicable. b. Differently abled Employees: S . Male Female Particulars Total (A) No. No. (B) % (B / A) No. (C) % (C / A) 1. Permanent (D) 11 10 90.91% 1 9.09% 2. Other than Permanent (E) - - - - - 3. Total differently abled employees (D + E) 11 10 90.91% 1 9.09% Business Responsibility & Sustainability Report 2025-26 Business Responsibility & Sustainability Report 2025-26 (Contd.) 21. Participation/Inclusion/Representation of women: No. and percentage of Females Total (A) No. (B) % (B / A) Board of Directors 11 2 18.18% Key Management Personnel 4 NIL NIL Note: The MD & CEO and the Executive Director of the Bank, who are also Key Managerial Personnel (KMP) as per the provisions of Companies Act, 2013, have been considered under both categories. 22. Turnover rate for permanent employees: The Bank undertook a range of initiatives during the year, including technical and managerial capability-building programmes, enhanced onboarding processes for new joiners, skill development initiatives, and opportunities for cross- functional mobility. It also strengthened employee engagement through feedback mechanisms, recognition programmes, and structured initiatives aimed at fostering a collaborative work culture. Additionally, the Bank continued to support employees through career progression opportunities, growth-oriented roles, compensation alignment, and ongoing recognition of performance. Approximately 60% of the Bank’s workforce is engaged in frontline roles including sales, customer service, call centres, and collections. In addition, nearly 27% of employees are based in rural locations, supporting rural fi [Showing first 8,000 characters — download PDF for full document]