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Helping Clients
Our Presence Highlights World is Transition to There is Strategic Accomplishing Transitioning Climate Accelerating Water Use & Cultivating use Structured GRI GHG List of
Across and Progress Influencing Climate- aligned Always a through to Climate Positive Waste Culture of Assurance 48
the Globe on Goals Our Journey World Better Way Framework Actions Aligned Business Commitments Change Management Shared Value Environmental Data Index Statement Abbreviations
for Risk Aversion
GHG Assurance Statement
robustness of the data management system, information flow, and controls;
TUVI examined and reviewed the documents, data, and other information made available by ‘EXL’
for direct and indirect GHG emission;
TUVI conducted interviews with key representatives, including data owners and decision-makers
of ‘EXL’;
TUVI verified sample-based checks of the processes for generating, gathering, and managing the
Independent Assurance Statement quantitative data and qualitative information included in the GHG data/ sustainability report for the
reporting period
Evaluation of the internal quality assurance procedures and results
The scope of verification comprised of the assessment of reported data, GHG excel worksheets, bills,
Introduction and Engagement monitoring records, publicly available data, assumptions, and processes, along with exhaustive
‘Exl Service.com (India) Private Limited’ (hereafter EXL) commissioned TUV India Private Limited (TUVI) interviews with members of management (persons responsible for data collection and processing) at
to conduct the independent assurance of GHG emission, which includes a “limited level of assurance” of ‘EXL.’ Data and documents have been provided via the dedicated worksheets, publicly available
references, bills which was verified and found consistent with the ‘EXL’s GHG data/ sustainability report.
direct, indirect emissions. This assurance engagement has been conducted against the GHG protocol
methodology & standards of ISO 14064-1 and ISAE 3000 (revised), ISAE 3410 (GHGs) to verify ‘EXL’ The below table shows the sources of GHG emission with the Emission Factor.
Greenhouse Gases Verification (revised), ISAE 3410 (GHGs), and GHG Protocol. This responsibility includes identifying relevant GHG Electricity 1624 kg CO2e/ kg of ref Central Electricity Authority, India
Source:
GHG emissions. The verification was conducted during May 2022 remotely via the MS team app. The
GHG data/ sustainability report covers ‘EXL’s GHG emission information from 01 st January 2021 to 31 st
GHG source
Info/sources
Emission EF Unit
December 2021.
Factor (EF)
Derived from IPCC Emission Factors Database 2006
Diesel
2.689
Management’s Responsibility
kg CO2e/ lit
Petrol
kg CO2e/ lit
2.274
‘EXL’s management is responsible for the accurate preparation of all information/data disclosures in
IPCC 5 th Assessment Report
HFC 134
1300
kg CO2e/ kg of ref
GHG data/ sustainability report in accordance with the criteria stated in the ISO 14064, ISAE 3000
12400
HFC 23
kg CO2e/ kg of ref
HFC 407
inventory, monitoring, quality control (QA/ QC) measures for data accuracy, data aggregation,
HFC 410
2088
kg CO2e/ kg of ref
calculation, and data disclosure. ‘EXL’ is responsible for designing, implementing, and maintaining
systems and processes relevant for preparing the GHG data/ sustainability report in such a way that it is
0.79
India
tCO2 / MWh
Philippines
0.512
Institute for Global Environmental Strategies (2022)
free of intended or unintended – material misstatements. TUVI undertook the assurance engagement of
tCO2 / MWh
Colombia
0.323
the GHG data/ sustainability report in accordance with the terms of the contract.
tCO2 / MWh
2020 European Residual Mix, Association of Issuing Bodies
0.59511
tCO2 / MWh
Czech Republic
Scope, Boundary and Limitations of Assurance
0.31068
Romania
(AIB)
tCO2 / MWh
Bulgaria
0.43737
The scope of the assurance includes the verification of the direct and indirect GHG emissions. In
tCO2 / MWh
UK Government GHG Conversion Factors for Company
United Kingdom 0.21233
tCO2 / MWh
particular, the assurance engagement included the following:
Reporting, Ver. 02, 2021, UK Electricity
Verification of the application of the input parameters, associated emission factors, and principles of
South Africa
1.06
tCO2 / MWh
Eskom Integrated Report, 31 March 2021, Page 127
calculation as mentioned in ISO 14064-1, ISAE 3000 (revised), ISAE 3410 (GHGs), and GHG protocol
USEPA eGRID Summary Tables 2020, Dated January 2022
0.189012
United States
tCO2 / MWh
(NY)
Verification of quality of GHG information presented in the GHG data/ sustainability
0.205523
United States
tCO2 / MWh
report over the reporting period
(CA)
‘EXL’ applies the operational control approach for the consolidation of emissions. All ‘EXL’ facilities in
0.55302
United States
tCO2 / MWh
India (27), Philippines (08), United States (16), South Africa (02), Colombia (02), Czech Republic (01),
(CO)
Romania (01), Bulgaria (01) and United Kingdom (01) were considered as a part of boundary for GHG
United States (CT) 0.240313
verification.
tCO2 / MWh
United States (IN) 0.702841
tCO2 / MWh
Our engagement did not include an assessment of the adequacy or effectiveness of ‘EXL’s strategy or
tCO2 /MWh
United States (FL) 0.382015
management of GHG-related issues. During the assurance process, TUVI did not come across
United States
0.734094
tCO2 / MWh
limitations to the scope of the agreed assurance engagement. No external stakeholders were
(MO)
United States (NJ) 0.223304
interviewed as a part of this engagement. United States (TX) 0.388955 tCO2 / MWh
tCO2 / MWh
The GHG emissions were calculated for Scope-3 category 1, 5, 6 and 7 of the GHG Protocol as United States (KS) 0.364779 tCO2 / MWh
tabulated under the para “Conclusion”. United States (PA) 0.316381 tCO2 / MWh
United States
0.233101
Verification Methodology (SC) tCO2 / MWh
During the assurance engagement, TUVI adopted a risk-based approach, concentrating on verification United States (UT) 0.710008 tCO2 / MWh
efforts related to GHG sources (direct and indirect) with the agreed level of GHG emission. TUVI has Steam 0.308 kgCO2/kWh ADEME, Bilan Carbone Entreprises et Collectivités, Guide des
verified the statements and claims made in the GHG data/ sustainability report and assessed the Facteurs d'Emissions Version 5.0, Calcul des facteurs
robustness of the underlying data management system, information flow, and controls. In doing so: Paper 0.914 tCO2/ton of paper d'émissions et sources bibliographiques utilisées, 2007
DEFRA 2021
Agreement on the assurance level, objectives, criteria, organizational scope, relevance, and Food Waste 0.57 tCO2/ton of food
materiality thresholds;
TUVI verified the GHG emission reported in the GHG data/ sustainability report and assessed the Bottled drinking 0.1042 kg CO2/lit http://ohyo.me/assets/ohyo_carbon_footprint_report_2013.pdf;
water
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