Page 49 - Environmental Report for EXL Services_Web Only

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 49
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

DG systems 0.8 kg CO2e/kWh AMS-I.F, version 3.0 approach for GHG emission accounting in a structured and transparent manner in line with the GHG
(>200 kW load Protocol and ISO 14064-1.
factors)
Air Travel - tCO2 / passenger-km DEFRA 2021 Materiality: The principle of materiality has been considered by including all relevant GHG emission
(Domestic, short sources. GHG data/ sustainability report is updated annually to reflect the GHG emission value and
haul and long-haul material issue. In accordance with the requirements of its key stakeholders, ‘EXL’ has identified its
flights) significant emission sources within the chosen scope.

Conclusions Responsiveness: Responsiveness is integrated into the stakeholder engagement process. GHG-
In our opinion, based on the scope of this assurance engagement, the disclosures on GHG emission related information is intended to be shared with CDP disclosure.
reported in the GHG data/ sustainability report adequately. During the verification we have performed Impact: ‘EXL’ is monitoring and measuring the environment KPIs through there sustainability report.
nothing has come to our attention (except explicitly stated “Limitations”) that causes us to believe that
the information subject to the limited assurance engagement is not prepared, w.r.t. GHG emission (direct TUVI expressly disclaims any liability or co-responsibility for any decision a person or entity would make
and indirect), in accordance with the TNCC20, ISO 14064, ISAE 3000 (revised), ISAE 3410 (GHGs) and based on this assurance statement. The intended users of this assurance statement are the
management of ‘EXL’. The management of the ‘EXL’ is responsible for the information provided in the
GHG Protocol.
Greenhouse Gases Verification * The above results are limited to the reported emission categories. Other emission sources are not part of Greenhouse Gases Verification TUVI is an independent, neutral, third-party providing carbon services, with qualified environmental and
GHG data/ sustainability report as well as the process of collecting; analysing and reporting the
GHG Emissions: ‘EXL’ has reported the following GHG emissions for reporting period
information as presented in the worksheet. TUVI’s responsibility regarding this verification is in
accordance with the agreed scope of work which includes GHG emission (direct and indirect) disclosed
Emission Category
Value (tCO2e)
by ‘EXL’ in the GHG data/ sustainability report. This assurance engagement is based on the assumption
65
Stationary combustion - Diesel oil for DG set -(GHG Protocol scope 1)
that the data and the information provided to TUVI are complete and true.
Mobile combustion - Fuels for company owned vehicles -(GHG Protocol scope 1)
35
TUV’s Competence and Independence
Fugitive emissions - Refrigerant gases & CO2 fire extinguishers-
636
(GHG Protocol scope 1)
13669
Purchased grid electricity (GHG Protocol scope 2)
Greenhouse gas (GHG) verifier. TUVI states its independence and impartiality with regard to this
Purchased off-grid electricity (shared DG set) (GHG Protocol scope 2)
123
assurance engagement. In the reporting year, TUVI did not work with ‘EXL’ on any engagement that
61
Purchased Heat (GHG Protocol scope 2)
could compromise the independence or impartiality of our findings, conclusions. TUVI was not involved
8475
Category 7: Employee teleworking (GHG Protocol scope 3)
in the preparation of any statements or data included in the GHG data/ sustainability report, with the
3390
Category 7: Employee commuting (GHG Protocol scope 3)
exception of this Assurance Statement. TUVI maintains complete impartiality towards any people
Category 6: Business air travel (GHG Protocol scope 3)
600
interviewed during the assurance engagement. The sole responsibility for the preparation and content of
Category 1: Purchased goods (packaged water) (GHG Protocol scope 3)
220
the GHG data/ sustainability report lies with ‘EXL’. TUVI did not interact with ‘EXL’ or its stakeholders in
9.3
Category 1: Purchased goods (paper) (GHG Protocol scope 3)
any prior engagements which could impair the impartiality of the results and recommendations made in
0.15
Category 5: Waste generated (food wastes) (GHG Protocol scope 3)
this statement.

Assurance. In year 2021, because of Pandemic situation, limited operations observed at office location.
For and on behalf of TUV India Private Limited
TUVI did not perform any assurance of procedures on the prospective information, such as targets,

expectations, and ambitions. Consequently, TUVI draws no conclusion on the prospective information.
This assurance statement has been prepared in accordance with the terms of our engagement. In
accordance with the ISAE 3000 (revised) requirements read in conjunction with ISAE 3410, the below
principles were adhered.
Date: 29/06/2022
Independence
Product Head – Sustainability Assurance Service
Place: Mumbai, India
TUV India Private Limited
TUVI follows IESBA (International Ethics Standards Board for Accountants) Code which, adopts a
threats and safeguards approach to independence. It is confirmed that the Assurance Team is selected
to avoid situations of self-interest, self-review, advocacy, and familiarity. The Assessment Team was
www.tuv-nord.com/in
safeguarded from any type of intimidation. Manojkumar Borekar Assurance Statement no: 8120342003
Quality control
The Assurance Team complies with the Code of Ethics for Professional Accountants issued by the
IESBA, which includes independence and other requirements founded on fundamental principles of
integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour.
In accordance with International Standard on Quality Control, TUVI maintains a comprehensive system
of quality control, including documented policies and procedures regarding compliance with ethical
requirements, professional standards, and applicable legal and regulatory requirements.
In the context of GHG reporting the following contemporary principles has been observed:
Inclusivity: ‘EXL’ included the GHG sources under direct and indirect. All concerned data owners were
engaged through corporate communications. ‘EXL’ engaged with their different branches in India,
encouraging them to disclose GHG emissions. GHG data/ sustainability report describes the chosen
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