Page 118 - Hitachi IR 2025

BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT
INDEPENDENT ASSURANCE STATEMENT
Independent Assurance Statement to Hitachi Energy India Limited on its BRSR for the FY 2024-25
The Board of Directors,
Hitachi Energy India Limited ,
No. 70/401, 8th Floor,
Brigade Opus, Kodigehalli Main Rd,
Sanjeevini Nagar, Bengaluru,
Karnataka 560092
NATURE OF THE ASSURANCE
SGS India Private Limited (hereinafter referred to as ‘SGS India’) was engaged by Hitachi Energy India Limited
(the ‘Company’ or ‘HEIL’) to conduct an independent assurance of the Company’s Business Responsibility and
Sustainability Reporting (BRSR) (the ‘Report’) pertaining to the reporting period of April 1, 2024, to March 31, 2025.
SGS India has conducted a Reasonable level of Assurance for BRSR core parameters. This assurance engagement
was conducted in accordance with “International Standard on Assurance Engagements (ISAE) 3000 (Revised) and
ISAE 3410.
REPORTING FRAMEWORK
The Report has been prepared following the
1) BRSR Core–Framework for assurance and ESG disclosures for value chain (SEBI vide Circular No.SEBI/HO/
CFD/CFD-SEC-2/P/CIR/2023/122) dated July 12, 2023
2) MASTER CIRCULAR (SEBI vide Circular No.SEBI/HO/CFD/PoD2/CIR/P/2023/120) dated July 11, 2023
3) Greenhouse Gas Protocol standard
INTENDED USERS OF THIS ASSURANCE STATEMENT
This Assurance Statement is provided with the intention of informing all Hitachi Energy India Limited’s Stakeholders.
RESPONSIBILITIES
The information in the report and its presentation are the responsibility of the management of the Company. SGS
India has not been involved in the preparation of any of the material included in the report.
Our responsibility is to express an opinion on the text, data, and statements within the defined scope of assurance,
aiming to inform the management of the Company, and in alignment with the agreed terms of reference. We do not
accept or assume any responsibility beyond this specific scope. The Statement shall not be used for interpreting the
overall performance of the Company, except for the aspects explicitly mentioned within the scope.
ASSURANCE STANDARD
SGS has conducted an engagement in accordance with the International Standard on Assurance Engagement
(ISAE) 3000(revised) and ISAE 3410 (Assurance Engagements other than Audits or Reviews of Historical Financial
Information). Our evidence-gathering procedures were designed to obtain a ‘Reasonable’ level of assurance, which
is a high level of assurance in accordance with ISAE 3000(revised) standard but is not absolute certainty. It involves
obtaining sufficient appropriate evidence to support the conclusion that the information presented in the report is
fairly stated and is free from material misstatements.
116 Hitachi Energy India Limited