To the Board of Directors of Hindustan Unilever Limited

Assurance report on select sustainability disclosures in the Annual Report

Assurance report on select sustainability disclosures in the Annual Report prepared in accordance with the Business Responsibility and Sustainability Reporting (BRSR) framework (called ‘Identified Sustainability Information’ (ISI)) of Hindustan Unilever Limited and its wholly owned subsidiaries (together called as ‘HUL Group’ or the ‘Company’) for the period from 1 April 2024 to 31 March 2025

This engagement was conducted by a multidisciplinary team including assurance practitioners, engineers, environmental and social professionals.

For the purposes of the remainder of our assurance report:

• “Information covered by Reasonable Assurance” refers to the Identified Sustainability Information identified above that was covered by reasonable assurance;

• “Information covered by Limited Assurance” refers to the Identified Sustainability Information identified above that was covered by limited assurance;

• “Assured Sustainability Information” refers to all Identified Sustainability Information covered by assurance (both reasonable assurance and limited assurance); and

• “Applicable Criteria” refers to the reporting criteria relevant to the information covered by assurance as identified above.

In our opinion, the HUL Group’s Information covered by Reasonable Assurance in the Business Responsibility and Sustainability Report for the period from 1 April 2024 to 31 March 2025, is prepared, in all material respects, in accordance with the Regulation 34(2)(f) of the Securities and Exchange Board of India (SEBI) Listing Obligations and Disclosure Requirements (SEBI LODR) and the Greenhouse Gas (GHG) Protocol (A Corporate Accounting and Reporting Standard) (Revised) developed by World Resources Institute (WRI) / World Business Council for Sustainable Development (WBCSD) and the Reporting Boundary as set out in Section A: General Disclosures 13 of the Business Responsibility and Sustainability Report.

Based on the procedures performed and evidence obtained, nothing has come to our attention to cause us to believe that the HUL Group’s Information covered by Limited Assurance in the Business Responsibility and Sustainability Report (which are not part of the BRSR Core) relating to the BRSR attributes for the period from 1 April 2024 to 31 March 2025, is not prepared, in all material respects, in accordance with the Regulation 34(2) (f) of the Securities and Exchange Board of India (SEBI) Listing Obligations and Disclosure Requirements (SEBI LODR) and the Reporting Boundary as set out in Section A: General Disclosures 13 of the Business Responsibility and Sustainability Report.

We conducted our engagement in accordance with Standard on Sustainability Assurance Engagements (SSAE) 3000, Assurance Engagements on Sustainability Information and SAE 3410 Assurance Engagements on Greenhouse Gas Statements issued by the Sustainability Reporting Standards Board of the Institute of Chartered Accountants of India (‘ICAI’). Our responsibilities under those standards are further described in the “Our responsibilities” section of our report.

We are required to comply with the independence and other ethical requirements of the Code of Ethics issued by the ICAI.

Our firm applies Standard on Quality Control (SQC) 1, “Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements” issued by the ICAI. This standard requires the firm to design, implement and operate a system of quality management, including policies or procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.

We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our reasonable assurance opinion and limited assurance conclusion.

Management and the Board of Directors are responsible for the other information. The other information comprises the information included in the Company’s Annual Report (but does not include the BRSR attributes and assurance report thereon). The Company’s Annual Report is expected to be made available to us after the date of this assurance report.

Our reasonable and limited assurance on ISI does not cover the other information and we are not expressing any form of assurance conclusion thereon.

In connection with our assurance on the ISI, our responsibility is to read the other information identified above when it becomes available, and in doing so, consider whether other information is materially inconsistent with the ISI, or our knowledge obtained in the assurance, or otherwise appears to be materially misstated.

When we read the annual report, if we conclude that there is a material misstatement therein, we are required to communicate the matter to those charged with governance and describe actions applicable under the applicable laws and regulations.

The reporting boundary of the ISI in the BRSR attached herewith is based on the sustainability information for entities considered for preparation of consolidated financial statements, other than two partly owned subsidiaries and a joint venture. In our opinion and according to the information and explanations given to us by the Management, the sustainability information relating to these entities is not qualitatively and quantitatively material for the BRSR.

Our opinion is not modified in respect of this matter.

The ISI and our reasonable and limited assurance report are intended for users who have reasonable knowledge of the BRSR attributes, the reporting criteria and ISI and who have read the information in the ISI with reasonable diligence and understand that the ISI is prepared and assured at appropriate levels of materiality.

Our opinion is not modified in respect of this matter.

The management of the Company are responsible for:

• designing, implementing and maintaining internal control relevant to the preparation of the Assured Sustainability Information that is free from material misstatement, whether due to fraud or error;

• selecting or developing suitable criteria for preparing the Assured Sustainability Information and appropriately referring to or describing the criteria;

• preparing/fairly stating/properly calculating the Assured Sustainability Information in accordance with the Applicable Criteria;

• ensuring the reporting criteria is available for the intended users with relevant explanation;

• establishing targets, goals and other performance measures, and implementing actions to achieve such targets, goals and performance measures;

• providing the details of the management personnel who takes ownership of the ISI disclosed in the report;

• ensuring compliance with law, regulation or applicable contracts;

• making judgements and estimates that are reasonable in the circumstances;

• identifying and describing any inherent limitations in the measurement or evaluation of information covered by assurance in accordance with the reporting criteria;

• preventing and detecting fraud;

• selecting the content of the ISI, including identifying and engaging with intended users to understand their information needs;

• informing us of other information that will be included with the ISI;

• supervision of other staff involved in the preparation of the ISI; and

Those charged with governance are responsible for overseeing the reporting process for the Company’s Assured Sustainability Information.

The preparation of the HUL Group’s BRSR information requires the management to establish or interpret the criteria, make determinations about the relevancy of information to be included, and make estimates and assumptions that affect the reported information.

Measurement of certain amounts and BRSR attributes, some of which are estimates, is subject to substantial inherent measurement uncertainty, for example GHG emissions, water footprint, energy footprint. Obtaining sufficient appropriate evidence to support our opinion/ conclusion does not reduce the uncertainty in the amounts and metrics.

The absence of a significant body of established practice on which to draw to evaluate and measure non-financial information allows for different, but acceptable, measures and measurement techniques and can affect comparability between entities.

We are responsible for:

• Planning and performing the engagement to obtain a reasonable assurance and limited assurance on the Assured Sustainability Information about whether the ISI is free from material misstatement, whether due to fraud or error;

• forming an independent reasonable assurance opinion and limited assurance conclusion, based on the procedures we have performed and the evidence we have obtained; and

• reporting reasonable assurance opinion and limited assurance conclusion to the Board of Directors of HUL.

We exercised professional judgement and maintained professional skepticism throughout the engagement. We designed and performed our procedures to obtain evidence that is sufficient and appropriate to provide a basis for our reasonable assurance opinion and limited assurance conclusion.

The nature, timing, and extent of the procedures selected depended on our judgement, including an assessment of the risks of material misstatement of the information covered by reasonable assurance, whether due to fraud or error. We identified and assessed the risks of material misstatement through understanding the information covered by reasonable assurance and the engagement circumstances. We also obtained an understanding of the internal control relevant to the information covered by reasonable assurance in order to design procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of internal controls. In carrying out our engagement, we:

• assessed the suitability of the criteria used by the entity in preparing the reasonable assurance information;

• evaluated the appropriateness of reporting policies, quantification methods and models used in the preparation of the information covered by reasonable assurance and the reasonableness of estimates made by the entity; and

• evaluated the overall presentation of the information covered by reasonable assurance.

Our procedures selected depended on our understanding of the information covered by limited assurance and other engagement circumstances, and our consideration of areas where material misstatements are likely to arise. In carrying out our engagement, we:

• assessed the suitability of the criteria used by the entity in preparing the information covered by limited assurance;

• interviewed senior management and relevant staff at corporate and selected locations concerning policies for environmental, social and occupational health and safety, and the implementation of these across the business;

• through inquiries, obtained an understanding of the Company’s control environment, processes and information systems relevant to the preparation of the information covered by limited assurance, but did not evaluate the design of particular control activities, obtain evidence about their implementation or test their operating effectiveness;

• made inquiries of relevant staff at corporate and selected locations responsible for the preparation of the Information covered by limited assurance;

• undertook site visits at 5 plants of HUL Group and Corporate office; we selected these sites based on the relative size of the GHG emissions, water footprint, energy footprint of these locations to the total and unexpected fluctuations in the information covered by limited assurance since the prior period;

• inspected, at each site visited, a limited number of items to or from supporting records, as appropriate;

• applied analytical procedures, as appropriate;

• recalculated the information covered by limited assurance based on the criteria; and

• evaluated the overall presentation of the information covered by limited assurance to determine whether it is consistent with the criteria and in line with our overall knowledge of, and experience with, the Company’s occupational health and safety.

The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed.

Our assurance scope excludes the following and therefore we will not express an opinion/ a conclusion on the same:

• The HUL Group’s statements that describe the strategy, progress on goals (other than those listed under the scope of assurance), expression of opinion, claims, belief, aspiration, expectation, aim to future intention provided by the Company;

• The statements that describe expression of opinion, belief, aspiration, expectation, aim, or future intentions provided by the Company;

• Operations of the HUL Group other than those mentioned in the “Scope of Assurance”;

• Aspects of the BRSR attributes and the data/information (qualitative or quantitative) other than the ISI; and

• Data and information outside the defined reporting period from 1 April 2024 to 31 March 2025.