Responsibility

The Board affirms that ACC’s Integrated Annual Report for FY 2024-25 comprehensively addresses all material topics relevant to the Company. It offers valuable insights into the Company's strategies and processes for meeting stakeholder needs and creating long-term value. The Board also recognises the integrity of the Report's content, which has been developed with guidance from the Company's senior management.

Forward-looking Statements

This Report contains forward-looking statements that reflect ACC’s views concerning future events and performance. These statements are based on reasonable assumptions and past performance and involve a variety of risks and uncertainties. These statements include all the statements other than historical facts, performance highlights, objectives, approaches, and mitigation plans. They are subject to change considering developments in the industry, geographical market conditions, government regulations, laws and other incidental factors. Consequently, no forward-looking statement can be guaranteed, and actual results may vary materially causing a material impact on the Company’s operations and performance.

External Assurance

This Report is externally assured as per the AA 1000 Assurance Standard. The organisation, employees and assurance providers are independent agencies.

TUV India Private Limited has assured the non-financial disclosures in BRSR of this Report as per International Standard on Assurance Engagements (ISAE) 3000 (revised) and ISAE 3410 and the Assurance Report is annexed with this Report.