BRSR Report for FY 2025-26

CIN : L72100HR1999PLC103911 Date: 28-08-2026 To, To, The Manager The Manager Listing Department Listing Department BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Dalal Street Exchange Plaza, Bandra Kurla Complex Mumbai- 400001 Bandra East, Mumbai- 400051 Scrip Code: 543945 Scrip Code: NETWEB Sub.: Business Responsibility and Sustainability Report for the Financial Year 2025-26 In terms of the provisions of Regulation 34(2)(f) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith the Business Responsibility and Sustainability Report of Netweb Technologies India Limited for the Financial Year 2025-26 along with Independent Reasonable Assurance Statement on core KPIs provided by CNK & Associates LLP (FRN -101961 W/W-100036). This information is also available on website of the Company www.netwebindia.com This is for your information and record. Thanking You, Yours faithfully For Netweb Technologies India Limited Lohit Chhabra Company Secretary & Compliance Officer Netweb Technologies India Limited Plot No. H-1, Block-H, Pocket No. 9, Faridabad Industrial Town, Sector-57, Faridabad, Haryana 121004 Tel. No. : +91-129-2310400 Website : www.netwebindia.com ; E-mail : complianceofficer@netwebindia.com Corporate Overview Statutory Reports Financial Statements Independent Reasonable Assurance Report on Business Responsibility Sustainability Report on Core KPIs of Netweb Technologies India Limited To the Board of Directors identification of key aspects, engagement with stakeholders, Netweb Technologies India Limited content, preparation and presentation of the Identified Faridabad, India. Sustainability Information in accordance with the Criteria. This responsibility includes design, implementation and We have undertaken to perform a Reasonable Assurance of maintenance of internal control relevant to the preparation of Netweb Technologies India Limited’s (Company) Business Responsibility Sustainability Report [hereinafter “BRSR”] BRSR and the measurement of Identified Sustainability ‘Core Key Performance Indicators (KPIs)’ specified vide Information, which is free from material misstatement, Engagement Letter dated March 20, 2026 in accordance whether due to fraud or error. with the criteria stated below. This is included in BRSR of the company for the financial year ended March 31, 2026. Inherent Limitations The absence of a significant body of established practice Criteria on which to draw to evaluate and measure non-financial The criteria used by the Company to prepare the Identified information allows for different, but acceptable, measures Sustainability Information is as per the guidelines issued by and measurement techniques and can affect comparability Securities and Exchange Board of India (SEBI) in accordance between entities. with the circulars: Our Independence and Quality Control • Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 We have maintained our independence and confirm that captioned, “Master circular for compliance with the we have met the requirements of Code of Ethics issued by provisions of the Securities and Exchange Board of Institute of Chartered Accountants of India (ICAI) and have India (Listing Obligations and Disclosure Requirements) the required competencies and experience to conduct this Regulations, 2015 by listed entities”, dated November assurance engagement and; 11, 2024 • SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42 dated March 28, The firm applies Standard on Quality Control (SQC) 1, 2025 and clarifications issued for the same. “Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance This engagement was conducted by a multidisciplinary team and Related Services Engagements” issued by the ICAI and including assurance practitioners, social, governance and accordingly maintains a comprehensive system of quality environmental experts. control including documented policies and procedures regarding compliance with ethical requirements, professional Identified Sustainability Information standards, and applicable legal and regulatory requirements. The Identified Sustainability Information for the financial year ended March 31, 2026 is summarised below as per Our Responsibility Appendix 1 to this report; Our responsibility is to express a Reasonable Assurance conclusion, as applicable and given in Appendix 1 to this The Reasonable Assurance was carried out on standalone report on the Identified Sustainability Information based basis covering 23 locations of the company for the period on the procedures we have performed and evidence we April 01, 2025 – March 31, 2026 and; have obtained; Our Reasonable Assurance engagement was with respect We conducted our engagement in accordance with the to the year ended March 31, 2026 information only unless Standard on Sustainability Assurance Engagements otherwise stated and we have not performed any procedures (SSAE) 3000 - “Assurance Engagements on Sustainability with respect to earlier periods or any other elements Information”, issued by the ICAI and as recommended by included in the BRSR and, therefore, do not express any SEBI. This standard requires that we plan and perform our conclusion thereon. engagement to obtain reasonable assurance about whether the Identified Sustainability Information are prepared, in all Management’s Responsibility material respects, in accordance with the Reporting Criteria. The Company’s management is responsible for selecting A reasonable assurance engagement involves assessing the or establishing suitable criteria for preparing the Identified risks of material misstatement of the Identified Sustainability Sustainability Information, considering applicable laws and Information whether due to fraud or error, responding to the regulations, if any, related to reporting on BRSR Core KPIs, assessed risks as necessary in the circumstances; Annual Report 2025-2026 The procedures we performed were based on our Exclusions: professional judgment and included inquiries, observation of Our assurance scope excludes the following and therefore processes performed, inspection of documents, evaluating we do not express a conclusion on the same: the appropriateness of quantification methods and reporting policies, analytical procedures and agreeing or reconciling • To provide a Limited assurance conclusion; with underlying records. • Operations of the Company other than those mentioned in the “Scope of Assurance” as per the above referred Basis of Opinion: Engagement Letter dated March 20, 2026; Given the circumstances of the engagement, in performing • Aspects of the BRSR and the data/information the procedures listed above, we: (qualitative or quantitative) other than the Identified Sustainability Information; • Obtained an understanding of the Identified Sustainability Indicators and related disclosures; • Data and information outside the defined reporting period i.e., Financial Year 2025 – 26 and; • Obtained an understanding of the assessment criteria and their suitability for the evaluation and / or measurements • The statements that describe expression of opinion, belief, of the Identified Sustainability Indicators; aspiration, expectation, aim, or future intentions provided by the Company. • Made enquiries of Company’s Management, including those responsible for Environment, Social, Governance Opinion on Reasonable Assurance (ESG), and those with responsibility for managing the Based on the procedures we have performed and the Company’s BRSR; evidence we have obtained, the Identified Sustainability • Obtained understanding and performed an evaluation Information for the financial year ended March 31, 2026 (as of the design of the key systems, processes and controls stated in Appendix 1) is prepared in all material respects, in for managing, recording and reporting on the Identified accordance wi [Showing first 8,000 characters — download PDF for full document]