At JSW Cement, we are committed to enhancing our commitment to human rights protection across our operations. To reinforce this commitment, we have a Human rights policy and we have also established an exhaustive Technical Standard for Human Rights Management at the group level. This standard outlines the effective methods for managing human rights and aligning with the objectives outlined in our Policy on Protecting Human Rights. The Technical Standard is concerned with identifying salient Human Rights issues for the organization; allocating responsibility; and establishing systems, procedures and mechanisms to manage those issues. Three of our operating locations was covered during the Human Rights Due Diligence (HRDD) gap assessment with a focus on Human Rights impacts during FY 2023 and FY 2024. The company aims to cover the remaining locations for Human Rights Impact Assessment and respective HRDD gap assessment by 2025. We have identified the risks and developed mitigation plans to address these risks at each of these sites. These assessments are aligned with UNGP principles , and OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (IV. Human Rights).

Our HRDD process gaps covered the following 6 steps with a focus on the Stakeholder engagement process at each step process:

• Embedding Human Rights Policy
• Identifying and Assessing Human Rights Impacts
• Integrating and acting on Prevention and Mitigation
• Tracking and monitoring of adverse Human Rights impacts
• Reporting and Communication
• Access to Remedial measures

Above HRDD covers the following Human Rights thematic indicators including but not limited to:

• Labor Rights: Ensuring protection against child labor, forced labor, and human trafficking, as well as minimum wages, fair & equal remuneration, freedom of association, and the right to collective bargaining in the future.
• Environmental Rights: Safeguarding the environment and natural resources in the vicinity of JSW Cement's operations.
• Non-Discrimination and Anti-Harassment: Creating a safe and inclusive workplace for all employees.
• Voice and Participation: Encouraging active employee engagement and participation in decision-making processes.
• Gender Equality: Promoting equal opportunities and treatment for all genders.
• Data Privacy: Safeguarding the confidentiality and privacy of personal data.
• Governance and Security: Ensuring proper governance structures and security measures are in place to protect our stakeholders.
• Ethical value chain: Ensuring the integration of ethical and sustainable considerations throughout the entire process of producing, distributing and consuming goods and services.
• Community: Health, Safety, and Security: Promoting collective well-being and protection of individuals within a community including indigenous people and significant cultural historical and spiritual value representing the heritage and identity of a particular group.
• Grievance Redressal: Establishing effective mechanisms for addressing concerns and grievances raised by our stakeholders.

The HRDD process involved engagement with several key stakeholders (both duty-bearers and right-holders), including employees, permanent workers and contract workers (third-party employees including migrant workers); local communities and society members (including women, children, youth group, JSW employees residing in the community and indigenous people). The scope of these assessments is expected to extend to the company's remaining operations, communities as well as supply chain business partners.

Moreover, JSW Cement intends to make these assessments applicable in the event of a merger or acquisition. Upon identifying potential risks for all operations, the company will conduct periodic reviews to map potential issues and track progress towards mitigating salient risks identified as part of the assessment.

Once the human rights risks are identified at the location, they are prioritized based on the applicable standards, enabling us to focus and create action-oriented, efficient, and streamlined plans to prevent and mitigate those risks.

By committing to improve the HRDD process, JSW Cement demonstrates its dedication to upholding and promoting human rights across its operations, communities and supply chain. This approach not only benefits its stakeholders but also contributes to a more sustainable and responsible business environment in the cement industry.

To demonstrate our commitment, we have become a signatory member of the United National Global Compact in 2023.