Independent Practitioners’ Reasonable and Limited Assurance Report

Basis for Opinion and Conclusion

Other Information

Other Matter

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 10 step-down subsidiaries. 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.

Intended Use or Purpose

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.

Management’s Responsibilities for the Identified Sustainability Information (ISI)

The management of the Company acknowledge and understand their responsibility for:

• designing, implementing and maintaining internal controls relevant to the preparation of the ISI so that it is free from material misstatement, whether due to fraud or error;
• selecting or establishing suitable criteria for preparing the ISI, taking into account applicable laws and regulations, if any, related to reporting on the ISI, identification of key aspects, engagement with stakeholders, content, preparation and presentation of the ISI in accordance with the Reporting Criteria; disclosure of the applicable criteria used for preparation of the ISI in the Integrated Annual Report;
• preparing/fairly stating/properly calculating the ISI in accordance with the Reporting 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 Integrated Annual Report;
• ensuring compliance with laws, regulations 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.

Those charged with governance are responsible for overseeing the reporting process for the Company's ISI.

Inherent Limitations

Our Responsibilities

We are responsible for:

• Planning and performing the engagement to obtain reasonable and limited assurance on the Assured Sustainability Information are free from material misstatement, whether due to fraud or error, in accordance with the Reporting Criteria in line with the section above.
• 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 our reasonable assurance opinion and limited assurance conclusion to the Board of Directors of HUL.

Summary of the work we performed as the basis for our opinion/ conclusion

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.

Reasonable assurance procedures performed:

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 that covered by reasonable assurance, whether due to fraud or error. We identified and assessed the risks of material misstatement through understanding the information that 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 company in preparing the information covered by reasonable assurance;
• 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 company; and
• evaluated the overall presentation of the information covered by reasonable assurance.

Limited assurance procedures performed:

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 6 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.

Exclusions

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

• Any form of review of the commercial merits, technical feasibility, accuracy of claims, compliance with applicable legislations. We have not verified any of the judgements in relation to commercial risks associated with the business activities.
• Operations of the Company other than those under the Reporting Boundary set out in the section A of BRSR section of the Integrated Annual Report (Scope of Assurance)
• The HUL Group's statements that describe the strategy, progress on goals (other than those listed under the scope of assurance, as mentioned above), expression of opinion, claims, belief, aspiration, expectation, aim to future intention provided by the Company.
• Aspects of the BRSR and the data/information (qualitative or quantitative) other than the ISI.
• Data and information outside the defined reporting period i.e., from 1st April 2025 to 31st March 2026.