Page 124 - Hitachi IR 2025

BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT
Scope of Assurance
The assurance exercise included the evaluation of quality, accuracy, and reliability of the GHG Inventory on Scope 1 and
Scope 2 data for the period 1st April 2024 to 31st March 2025. The scope of verification covers the following aspects:
• The reporting scope and boundaries include 8 manufacturing Plants and 4 offices spread across different states
in India and this is aligned with the GHG inventory consolidation approach.
Assurance Methodology
The assurance comprised a combination of pre-assurance research, interaction with the key personnel engaged in
the process of developing the company’s GHG inventory, on-site visits, and remote desk review & verification of
data. Specifically, SGS India executed the following activities:
• Interaction with key personnel from the head office and selected manufacturing locations to understand and
review the current processes in place for developing the Company’s GHG inventory.
•
Assessment of internal control mechanism to ensure the reliability and accuracy of emission data.
•
Review of the data management system used for collection and consolidation of emission data.
•
Review of consistency of data/information within the GHG inventory and between the inventory and source.
• Evaluation of the appropriateness of the quantification methods used to arrive at the Scope 1 and Scope 2
emissions with respect to the specific requirements of the GHG Protocol
•
Assurance of emission data on a sample basis, including conversion factors and emissions factors.
Limitations
The assurance scope excludes:
•
Disclosures other than those mentioned in the assurance scope.
•
Data review outside the operational sites as mentioned in the reporting boundary.
•
Validation of any data and information other than those presented in “Findings and Conclusion.”
• The assurance engagement considers an uncertainty of ±5% based on materiality threshold for Assumption/
estimation/measurement errors and omissions.
• The Company’s statements that describe the expression of opinion, belief, aspiration, expectation, aim to
future intention provided by the Company, and assertions related to Intellectual Property Rights and other
competitive issues.
•
Strategy and other related linkages expressed in the Report.
•
Mapping of the Report with reporting frameworks other than those mentioned in Reporting Criteria above.
SGS India verified data on a sample basis; the responsibility for the authenticity of data entirely lies with the Company
The assurance scope excluded forward-looking statements, product- or service-related information, external
information sources and expert opinions.
Findings and Conclusions
Scope 1 and Scope 2 inventory:
Based on the procedures we have performed and the evidence we have obtained, we are satisfied that the information
presented by the Company in its report is complete, accurate, reliable, has been fairly stated in all material respects,
and is prepared in line with the reporting criteria.
122 Hitachi Energy India Limited