Business Responsibility and Sustainability Report for the FY ended 31.03.2026

KESORAM www.kesocorp.com KIL/BRSR/2026-27 Dated: 215t July, 2026 BSE Ltd. National Stock Exchange of India The Calcutta Stock Exchange First Floor, New Trading Ltd. Ltd. Ring, “Exchange Plaza”, 7, Lyons Range, Rotunda Building, Plot no. C/1, G. Block Kolkata - 700001 Phiroze Jeejeebhoy Towers, | Bandra-Kurla Complex, Bandra (E) Dalal Street, Fort, Mumbai - 400051 Mumbai - 400001 (BSE Scrip Code - 502937) (NSE Symbol - KESORAMIND) (CSE Scrip code - 10000020) Dear Sir / Madam, Sub.: Business Responsibility and Sustainability Report for the Financial Year ended 31st March, 2026 In terms of the requirements of Regulation 34(2)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are submitting herewith the Business Responsibility and Sustainability Report for the Financial Year 2025-26. You are requested to kindly take the above information on record. Yours faithfully, . For Kesoram Industries Limited Snehaa Shaw Company Secretary and Compliance Officer Ecnl: as above. P + 91 33 2243 5453, 2242 9454 Kesoram Industries Limited + 91 33 2248 0764, 2213 0441 Registered & Corporate Office : F + 9133 2210 9455 9/1, R.N. Mukherjee Road, Kolkata - 700 001 E : corporate@kesoram.net CIN - L17119WB1919PLC003429 KESORAM INDUSTRIES LIMITED ANNEXURE - II BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORTING (BRSR) SECTION A : GENERAL DISCLOSURES I. Details of the listed entity Sl.No. Particulars Details 1 Corporate Identity Number (CIN) of the Listed Entity L17119WB1919PLC003429 2 Name of the Listed Entity Kesoram Industries Limited 3 Year of incorporation 1919 4 Registered office address Birla Building, 9/1, R N Mukherjee Road, Kolkata, West Bengal- 700001 5 Corporate office address Birla Building, 9/1, R N Mukherjee Road, Kolkata, West Bengal- 700001 6 E-mail corporate@kesoram.com 7 Telephone 033-22435453 8 Website www.kesocorp.com 9 Financial Year for which reporting is being done 1st April, 2025 to 31st March, 2026 10 Name of the Stock Exchange(s) where shares are listed • BSE Limited • National Stock Exchange of India Limited • The Calcutta Stock Exchange Limited • Societe de la Bourse de Luxembourg, Societe Anonyme (for GDRs) 11 Paid-up Capital (INR) 310.66 Crore 12 Name and contact details of the person who may be P. Radhakrishnan, contacted in case of any queries on the BRSR Report Whole-time Director and Chief Executive Officer Telephone- 033-22435453 Mail- corporate@kesoram.com 13 Reporting boundary- Are the disclosures under this The reporting boundary covers the disclosures of report made on a standalone basis (i.e., only for the Company’s corporate office on a standalone basis. entity) or on a consolidated basis (i.e., for the entity The Company has no manufacturing operation on and all the entities which form a part of its standalone basis, therefore information related to consolidated financial statements, taken together) manufacturing, workers and its related compliance not provided in this report. 14 Name of assurance provider Not mandatory and not sought 15 Type of assurance obtained Not Applicable II. Products/services 1. Details of business activities (accounting for 90% of the turnover): Sl.No. Description of Main Activity Description of Business Activity % of Turnover of the entity 1. Not Applicable (please refer clause 13 above) Annual Report & Accounts 2025-26 l 25 2. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): Sl.No. Product/Service NIC Code % of total Turnover contributed 1 Not Applicable III. Operations 1. Number of locations where plants and/or operations/offices of the entity are situated: Location Number of plants Number of offices Total National Nil International Nil 2. Markets served by the entity: a. Number of locations Locations Number National (No. of States) Nil International (No. of Countries) Nil b. What is the contribution of exports as a percentage of the total turnover of the entity? No exports and hence NIL. c. A brief on types of customers Not Applicable IV. Employees 1. Details as at the end of Financial Year: a. Employees and workers (including differently abled): Sl. Male Female Particulars Total (A) No. No. (B) % (B/A) No. (C) % (C/A) EMPLOYEES 1 Permanent (D) 11 9 81.82 2 18.18 2 Other than Permanent (E) 8 8 100.00 0 0 3 Total employees (D+E) 19 17 89.47 2 10.53 WORKERS 4 Permanent (F) 0 0 0 0 0 5 Other than Permanent (G) 0 0 0 0 0 6 Total workers (F + G) 0 0 0 0 0 b. Differently abled Employees and workers: Sl. Male Female Particulars Total (A) No. No. (B) % (B/A) No. (C) % (C/A) DIFFERENTLY ABLED EMPLOYEES 1 Permanent (D) 0 0 0 0 0 2 Other than Permanent (E) 0 0 0 0 0 3 Total differently abled employees (D + E) 0 0 0 0 0 DIFFERENTLY ABLED WORKERS 4 Permanent (F) 0 0 0 0 0 5 Other than permanent (G) 0 0 0 0 0 6 Total differently abled workers (F + G) 0 0 0 0 0 26 l Annual Report & Accounts 2025-26 KESORAM INDUSTRIES LIMITED c. Participation/Inclusion/Representation of women Total (A) No. and percentage of Females No. (B) % (B / A) Board of Directors (Including whole-time Director & CEO) 6 3 50 Key Management Personnel 2 1 50 d. Turnover rate for permanent employees and workers FY 2025-26 (%) FY 2024-25 (%) FY 2023-24 (%) Male Female Total Male Female Total Male Female Total Permanent Employees Not ascertainable post Not ascertainable post 17.45 32.25 17.71 Permanent Workers effect of Scheme effect of Scheme 4.38 0 4.38 V. Holding, Subsidiary and Associate Companies (including joint ventures) (a) Names of holding / subsidiary / associate companies / joint ventures Sl. Name of the holding/ Indicate whether % of shares Does the entity indicated at No. subsidiary/ associate holding/ Subsidiary/ held by column A, participate in the companies/ joint ventures Associate/ Joint Venture listed entity Business Responsibility initiatives (A) of the listed Entity? (Yes/No) 1 Cygnet Industries Limited Wholly Owned Subsidiary 100.00 Yes 2 Gondkhari Coal Mining Ltd Joint Venture 45.46 Yes VI. CSR Details (i) Whether CSR is applicable as per Section 135 of Companies Act, 2013: (Yes/No): Yes* (ii) Turnover (in ) : Nil (iii) Net worth (in ) : 34505.35 Lakhs. * Due to absence of average net profits in the immediately three preceding years, there is no requirement for the Company to spend any amounts under CSR. VII. Transparency and Disclosures Compliances (i) Complaints/Grievances on any of the principles (Principles 1 to 9) under the National Guidelines on Responsible Business Conduct: Grievance Redressal FY 2025-26 FY 2024-25 Stakeholder Mechanism in Place Number of Number of Number of group from (Yes/No) complaints complaints Number of complaints whom (If yes, then provide filed during pending Remarks complaints pending Remarks complaint is web-link for grievance the year resolution at filed during resolution at received* redress policy) close of the year the year close of the year Communities 0 0 0 0 0 0 Investors (other than shareholders) 0 0 0 0 0 0 Shareholders Yes, 0 0 0 0 0 0 Employees www.kesocorp.com and workers 0 0 0 0 0 0 Customers 0 0 0 0 0 0 Value Chain Partners 0 0 0 0 0 0 Other (please specify) 0 0 0 0 0 0 *Complaints/ Grievances received from stakeholders, other than shareholders, are not significant in nature and are resolved in a timely manner. Annual Report & Accounts 2025-26 l 27 (ii) 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 Rationale for In case of risk, Financial Sl. Material whether identifying the risk/ opportunity approach implications No. issue risk or to adapt of the risk or identified opportunity or mitigate opportunity (R/O) (indicate positive or negative implications) 1 Envi [Showing first 8,000 characters — download PDF for full document]