An Aditya Birla Group Commitment 21 Internal Assurance Process International Standards & Guidelines (IFC, ILO, WHO) Self Assesment by units: checking their management plan vs requirements of group standards Gap identification, roadmap to close the gaps, incorporating in budget Support (SMEs, Consultant, Software Checklists) ABG Sustainability Framework: (Policy/Technical standards/Guidance notes/ training modules) OUR SELF-ASSESSMENT PROCESS Implementation & improvement 02 Creating A Sustainable Business By adopting an evidence-based approach we are ensuring rigour and consistency in our processes. Colleagues now have to provide details of the systems that they have in place and the resulting performance through photographs, documents and registers uploaded as part of the SAQs. Those that rank themselves >80% are reviewed off-site and the highest performers >95% are visited in order to verify the consistency of their results. We have also introduced a series of Assurance Principles to guide the self-assessment and verification process. These are: 1. Thoroughness: mandating the completion of all questions 2. Completeness: ensuring that all supporting evidence is provided 3. Relevance: only focusing on the appropriate data to evidence claims 4. Consistency: in the data that is checked and provided to demonstrate success 5. Transparency: information must be accessible to the reviewer 6. Conservativeness: ensure that information or data is not exaggerated 7. Truthfulness: all evidence must be easily corroborated