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COMPILER’S NOTE:
As part of the initiative on Sustainability Reporting, the Securities & Exchange Board of India (SEBI) had, from FY 2023-24 onwards, mandated publication of Business Responsibility and Sustainability Reporting (BRSR) for the top 1,000 companies (as per market cap). Assurance for the same was also made mandatory in phases – accordingly, for FY 2024-25, the top 250 companies needed to give Reasonable Assurance; the same will be increased to the Top 500 companies in FY 2025-26 and to the entire 1,00 companies from FY 2026-27 onwards.
Given below are extracts from an Independent Practitioners’ Assurance Report for FY 2024-25 on identified Sustainable information in the BRSR where a Qualified Conclusion has been given.
Larsen & Toubro Ltd (31-3-2025)
From Independent Practitioners’ Assurance Report for FY 2024-25 on identified Sustainable information in the BRSR
1. We have undertaken to perform a reasonable assurance engagement for LARSEN AND TOUBRO LIMITED (the “Company”), vide our engagement letter dated February 20, 2025, in respect of the agreed Sustainability Information or (“BRSR Core indicators”), in accordance with the criteria stated in paragraph 3 below. This Sustaina
