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DUE DILIGENCE

Jindal Stainless Limited in its vision statement has clearly articulated being a socially responsible corporate. The Corporation is committed to advancing its policies and systems across its companies located in different geographies making deliberate efforts to preserve the environment and respect communities and recognize that the Company’s social, environmental and ethical conduct has an impact on its reputation.

The Corporation is committed toward developing and implementing appropriate policies, which in various forms lend toward respecting human rights as recognized by international organisations and standards.

As a commitment towards taking forward the agenda of Human Rights and Business Jindal Stainless Limited has taken a step forward to self-assess itself by conducting a Human Rights Due Diligence process of the Community and Environment Impact indicator in the Human Rights Reporting. The due diligence process is being carried out by an international group called Mazars which has the expertise in this field.

The Review will be conducted in accordance with ISAE 3000 issued by the International Auditing and Assurance Standards Board (IAASB). This ISAE standard requires that a Company complies with ethical requirements and plan and perform the review to obtain reasonable, rather than absolute, assurance about whether the Company is complying with pre-agreed Mazars Indicators for Human Rights and Social Compliance.