Wipro Ltd 6-K, filed Jun 25, 2026
Wipro Ltd (WIT)
About this 6-K
Wipro Ltd filed this 6-K on June 25, 2026.
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 6-K
Report of Foreign Private Issuer
Pursuant to Rule 13a-16 or 15d-16
under the Securities Exchange Act of 1934
For the month of June 2026
Commission File Number 001-16139
Wipro Limited
(Translation of Registrant’s name into English)
Doddakannelli
Sarjapur Road
Bengaluru, Karnataka 560035, India +91-80-2844-0011
(Address of principal executive offices)
Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F:
Form 20-F ☒ Form 40-F ☐
DOCUMENTS RELATING TO INTEGRATED ANNUAL REPORT
Wipro Limited, a company organized under the laws of the Republic of India (the “Company”), hereby furnishes the Commission with a copy of the following information related to the submission of the Company’s Business Responsibility and Sustainability Report for the Financial Year 2025-26 (the “Sustainability Report”). The following information shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or incorporated by reference in any filing under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such a filing.
On June 22, 2026, the Company submitted to the stock exchanges in India on which its equity shares are listed and the New York Stock Exchange (together, the “Exchanges”) its Sustainability Report. A copy of the letter to the Exchanges is attached hereto as Exhibit 99.1.
The Sustainability Report, which forms a part of the Company’s Integrated Annual Report for Fiscal Year 2025-26 (the “Integrated Annual Report”), is available on the Company’s website at https://www.wipro.com/investors/annual-reports/.
The Sustainability Report was sent by e-mail, as a part of the Integrated Annual Report, to holders of equity shares on June 22, 2026.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
| WIPRO LIMITED |
| /s/ M. Sanaulla Khan |
| M. Sanaulla Khan |
| Company Secretary |
Dated: June 25, 2026
Exhibit 99.1
June 22, 2026The Manager - ListingBSE Limited(BSE: 507685)The Manager - ListingNational Stock Exchange of India Limited(NSE: WIPRO)The Market OperationsNYSE: New York(NYSE: WIT)Dear Sir/Madam,Sub: Submission of Business Responsibility and Sustainability Report for FY 2025-26Pursuant to Regulation 34(2)(f) of the Securities and Exchange Board of India (Listing Obligationsand Disclosure Requirements) Regulations, 2015, we are enclosing herewith the BusinessResponsibility and Sustainability Report for FY 2025-26, which also forms part of the IntegratedAnnual Report for FY 2025-26.This is for your information and records.Thanking you.For Wipro LimitedM Sanaulla KhanCompany SecretaryENCL: As above Registered Office:Wipro LimitedDoddakannelliSarjapur RoadBengaluru 560 035India T : +91 (80) 2844 0011F : +91 (80) 2844 0054E : info@wipro.comW : wipro.comC : L32102KA1945PLC020800
514 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT Section A: General Disclosures I. Details of the Listed Entity 1. Corporate Identity Number (CIN) of the Listed Entity L32102KA1945PLC020800 Sustainability 2. Name of the Listed Entity Wipro Limited 3. Date of Incorporation December 29, 1945 ___ 5HJLVWHUHG_RIÙFH_DGGUHVV_ Doddakannelli, Sarjapur Road, Bengaluru-560035, Karnataka, India 5. Corporate address Doddakannelli, Sarjapur Road, Bengaluru-560035, Karnataka, India 6. E-mail eco.eye@wipro.com and 7. Telephone +91-80-28440011 Responsibility 8. Website https://www.wipro.com 9. Financial year for which reporting is being done Financial Year Start date End date Current Financial Year April 1, 2025 March 31, 2026 26 Previous Financial Year April 1, 2024 March 31, 2025—10. Name of the Stock Exchange(s) where shares are listed 2025 Description of other Name of stock exchange Name of the Country stock exchange BSE Limited (BSE)—India Business National Stock Exchange of India Limited—India (NSE) ANNUAL REPORT 2025-26 Report Others New York Stock USA INTEGRATED Exchange (NYSE) WIPRO
515 11. Paid-up Capital The paid-up equity share capital of the Company as of March 31, 2026, stood at ₹ 20,977 Million consisting of 10,488,412,458 equity shares of ₹ 2 each. 12. Name and contact details of the person who may be contacted in case of any queries on the BRSR report a. Name of the contact person for BRSR queries Narayan PS, Global Head—Sustainability and Social Initiatives b. Contact number of the person for BRSR queries +91-80-46827999 c. Email address of the person for BRSR queries narayan.pan@wipro.com 13. Reporting boundary—Are the disclosures under this report made on a standalone basis (i.e. only for the entity) or on a consolidated basis (i.e. for the entity and all the entities which form a part of its FRQVROLGDWHG_ÙQDQFLDO_VWDWHPHQWV__WDNHQ__WRJHWKHU_” The disclosures under this Report are made on a consolidated basis unless otherwise stated, excluding the Harman DTS group, which was recently acquired during the year. 14. Name of assessment or assurance provider Deloitte Haskins & Sells LLP 15. Type of assessment or assurance obtained BRSR Core- Reasonable assurance and for selected BRSR Comprehensive KPIs—Limited assurance. II. Products/Services 16. Details of business activities (accounting for 90% of the Turnover): Description of Main Activity Description of Business Activity % of Turnover Wipro Limited is a leading information technology Our IT Services segment provides a range of IT and 99.3% services and consulting Company focused on IT enabled services which include digital strategy building innovative solutions that address clients’ advisory, customer-centric design, consulting, most complex digital transformation needs. custom application design, development, re-Leveraging our holistic portfolio of capabilities in engineering and maintenance, systems integration, consulting, design, engineering, and operations, package implementation, global infrastructure we help clients realize their boldest ambitions and services, analytics services, business process build future ready, sustainable businesses. services, research and development and hardware and software design to leading enterprises worldwide.
516 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT 17. Products/Services sold by the entity (accounting for 90% of the turnover): NIC code of product or % of total Turnover Product/Service sold by the entity service sold by the entity contributed The Company’s IT and IT-enabled services including, technology 62013, 62020 99.3% consulting, IT consulting, business process services, among others, are the predominant services which accounts for more than 90% of the entity’s turnover. III. Operations ____1XPEHU_RI_ORFDWLRQV_ZKHUH_SODQWV_DQG_RU_RSHUDWLRQV_RIŮFHV_RI_WKH_HQWLW¥_DUH_VLWXDWHG_ Location Number of plants 1XPEHU_RI_RIÙFHV Total National 0 52 52 International 0 165 165 19. Markets served by the entity: a. Number of Locations Location Number National (No. of States and Union Territories) 28 States and 8 Union Territories International (No. of Countries) 65 E__ _:KDW_LV_WKH_FRQWULEXWLRQ_RI_H[SRUWV_DV_D_SHUFHQWDJH_RI_WKH_WRWDO_WXUQRYHU_RI_WKH_HQWLW¥” 97.5% contribution from exports. c. A brief on types of customers Our customers are from a range of diversified industry sectors from across the globe; we also work with the government sector in certain markets. REPORT 2025-26 ANNUAL INTEGRATED WIPRO
517 IV. Employees 20. Details as at the end of Financial Year: a. Employees and Workers* (including differently abled): Particulars Total (A) Male Female Others No. (B) % (B/A) No. (C) % (C/A) No. (H) % (H/A) EMPLOYEES Permanent (D) 236,322 146,836 62.13 89,354 37.81 132 0.06 Other than permanent (E) 10,668 7,846 73.55 2,769 25.96 53 0.50 Total employees (D + E) _______ _______ 62.63 ______ 37.30 185 0.07 *With the Labour Codes effective from November 21, 2025, a subset of the workforce may qualify as ‘workers’ under the applicable regulations. The Company has considered the relevant provisions in financial statements and is implementing appropriate systems and processes to identify such personnel and ensure compliance. For the current reporting year, all personnel have been classified as employees and, accordingly, no workforce has been disclosed under the ‘workers’ category. Above disclosure includes CAPCO entities. b. Differently abled Employees and Workers: Particulars Total (A) Male Female Others No. (B) % (B/A) No. (C) % (C/A) No. (H) % (H/A) DIFFERENTLY ABLED EMPLOYEES Permanent (D) 2,535 1,520 59.96 1,015 40.04 —Other than Permanent (E) 2 2 100 — — Total differently abled employees (D + E) _____ _____ 59.99 _____ 40.04 — 21. Participation/Inclusion/Representation of women Particulars Total (A) No. and percentage of Females No. (B) % (B/A) Board of Directors 9 2 22.22% Key Management Personnel* 3 1 33.33% * Includes Chief Executive Officer and Managing Director, Chief Financial Officer and Company Secretary. 22. Turnover rate for permanent employees and workers (Disclose trends for the past 3 years): FY 2023-24 (%) FY 2025-26 (%) FY 2024-25 (%) (Turnover rate in the year prior to Particulars (Turnover rate in current FY) (Turnover rate in previous FY) the previous FY) Male Female Others Total Male Female Others Total Male Female Others Total Permanent 14.36 13.54 5.13 14.09 15.43 13.52 15.38 14.81 14.50 12.83 8.33 13.95 Employees Notes: 1. Voluntary attrition of IT Services team has only been considered for reporting under this clause. 2. Entire workforce categorized as ‘Employees’ and none as ‘Workers’. 3. This number does not include acquired businesses.
518 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT V. Holding, Subsidiary and Associate Companies (Including Joint Ventures) 23. Names of Holding/Subsidiary/Associate Companies/Joint Ventures: Refer to Form AOC-1 provided at page 409 to 415 of this Annual Report for information on Holding/ Subsidiaries/ Associate Company/Joint Venture. VI. CSR Details 24. CSR Details 1. Whether CSR is applicable as per section 135 of Companies Act, 2013: (Yes/No) Yes 2. Turnover (₹ in Million) 713,451 3. Net worth (₹ in Million) 639,839 VII. Transparency and Disclosures Compliances 25. Complaints/Grievances on any of the principles (Principles 1 to 9) under the National Guidelines on Responsible Business Conduct: Stakeholder group Grievance FY 2025-26 FY 2024-25 redressal If Yes, then provide Number of Number of Number of Number of from mechanism web-link for grievance complaints complaints pending complaints complaints pending whom complaint is in place redressal policy ÙOHG_GXULQJ_ resolution at close ÙOHG_GXULQJ_ resolution at close received (Yes / No) the year of the year the year of the year Communities Yes Ombuds Policy 00 0 0 Investors (other than Yes Charter of 00 0 0 shareholders) Investor Grievance Committee Shareholders Yes Charter of 994 2 678 5 Investor Grievance Committee Employees and Yes Ombuds Policy 705 92 722 58 workers Customers Yes Ombuds Policy 40 4 1 Value Chain Partners Yes Ombuds Policy, 20 4 2 Sustainable REPORT 2025-26 Procurement Policy Other Yes Ombuds Policy 00 164 22 (Ex-Employees, ANNUAL External Person) INTEGRATED WIPRO
519 26. Overview of the entity’s material responsible business conduct issues Please indicate material responsible business conduct and sustainability issues pertaining to environmental and social matters that present a risk or an opportunity to your business, rationale for identifying the same, approach to adapt or mitigate the risk along-with its financial implications, as per the following format: Financial Indicate implications of the whether Material issue Rationale for identifying the risk/ risk or opportunity risk or In case of risk, approach to adapt or mitigate LGHQWLÙHG opportunity (Indicate positive opportunity or negative (R/O) implications) Ethical R Emerging requirements from investors, Part of the formal ESG governance Negative governance and raters and regulators on ambitious process that incorporates this risk Implications Transparency ESG requirements and transparency as part of Wipro’s Enterprise Risk thereof. The risk is reputational in Management system and is integrated at case of instances of non-compliance the leadership and board level. with regulations or sectoral norms. In addition, Wipro has always had a strong bedrock of ethical values and governance. Future Ready R Highly motivated and skilled resources We have built a wide portfolio of offerings Negative Workforce are a backbone of the organization. through Virtual Instructor Led Trainings Implications (IIHFWLYH_ DQG_ HIÙFLHQW_ SHRSOH_ (“VILTs”), self-paced modules, virtual management helps business gain a learning journeys, social learning, competitive advantage. A risk that JDPLÙHG_LQWHUYHQWLRQV_DQG_H_VXPPLWV_ could arise is if organizations fail to hire to cater to various learning needs. In and manage resources appropriately. addition, we provide resources for all our employees to undergo AI Level 1 and /HYHO___FHUWLÙFDWLRQ_ Future Ready O Proactively investing in upskilling and 1. Wipro provides an opportunity to its Positive Workforce reskilling the employees presents a employees to reskill themselves for Implications VLJQLŮFDQW_RSSRUWXQLW¥_WR_HQKDQFH_ open client demands. competitive advantage in the market 2. Wipro delivers leadership skill and solidify our position as a leading programs at every stage of technology service provider as well employee’s career life cycle. as adjust to dynamic technological shifts. Our focus on AI training ensures that employees are ready for the AI-powered world. Data R According to a report released by 1. Controls put in place to identify and Negative Privacy and Check Point Research, there has been disable inactive devices. Implications Cybersecurity a notable increase in the average 2. Effective security controls number of cyber attacks globally, with implemented to detect, prevent and an average of 2000+ weekly attacks remediate threats. per organization. 3. Program to continuously monitor the effectiveness of the controls and sustain the security controls.
520 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT Financial Indicate implications of the whether Material issue Rationale for identifying the risk/ In case of risk, approach to adapt or risk or opportunity risk or LGHQWLÙHG opportunity mitigate (Indicate positive opportunity or negative (R/O) implications) Data O Providing a secure, resilient and 1. Focus on continuous Positive Privacy and reliable technology landscape LPSURYHPHQW_RI_WKH_HIŮFDF¥_RI_ Implications Cybersecurity within the organization for the security controls with the SURWHFWLQJ_ WKH_ FRQŮGHQWLDOLW¥__ adoption of new processes and integrity, availability of systems/ latest technology solutions. data and risks arising on account of 2. Wipro abides by various proliferation of devices due to wider international laws that protect adoption of digital technologies data privacy rights such as and increase in remote working. General Data Protection Wipro’s Consulting practice helps Regulation (EU), Personal organizations build their digital risk Information Protection and and cybersecurity strategy and a Electronic Documents Act cyber-defence assurance function. (Canada) and others. 3. Privacy Impact Assessments (“PIAs”) completed on 850+ applications used in Wipro as part of GDPR Compliance program and Wipro’s commitment to 100% PIA HIŮFDF¥_ 4. Workforce of specialists in cybersecurity and data privacy with expertise in industry leading solutions. Environmental R Environmental strategy and actions 1. Wipro is committed to Negative Stewardship of an organization are under careful achieving Net-Zero GHG Implications and Climate scrutiny of conscious investors as emissions by 2040 and is part Action well as an area of interest for clients of leading industry networks for forging strategic partnerships. working on the subject like A low sustainability quotient can Transform to Net Zero, WEF potentially impact the realization of and Open Footprint. new and augmented revenue lines 2. Wipro has put in place a UHVXOWLQJ_LQ_QHJDWLYH_ÙQDQFLDO_DQG_ rigorous carbon accounting reputational impacts. and management program over the past two decades. Environmental O Industry leading solutions in Net 1. Wipro supports the evolution Positive Stewardship Zero solutions and environmental of its clients and partners Implications 2025-26 and Climate impact tracking are emerging towards Green IT operations REPORT Action opportunity areas of high potential. by modernizing operations in energy transition. ANNUAL 2. Wipro engages with clients across their value-chains to enable sustainable operations INTEGRATED and product-service capabilities through business value-chain transformation. WIPRO
521 Financial Indicate implications of the whether Material issue Rationale for identifying the risk/ risk or opportunity risk or In case of risk, approach to adapt or mitigate LGHQWLÙHG opportunity (Indicate positive opportunity or negative (R/O) implications) Customer O Our strategy supports value creation :H_KDYH_D_VLJQLÙFDQW_IRFXV_RQ_EXLOGLQJ_ Positive Centricity for our clients and accelerates growth strategic long-term relationships Implications by focusing on strategic markets with customers, solving for complex and sectors through a wide range of business problems, driving mergers and digital transformation solutions. Five acquisitions, and orchestrating business strategic priorities: accelerate growth, value to our clients by leveraging human strengthen clients and partnerships, and intellectual capital by investing in lead with business solutions, building our people and through an ecosystem of talent at scale and operational partners. excellence. Customer R The risk of not executing our strategy We measure our CSAT and NPS scores to Negative Centricity ZLOO_LPSDFW_RXU_NH¥_ŮQDQFLDO_PHWULFV_RI_ keep track of customer satisfaction. Implications JURZWK__PDUNHW_VKDUH_DQG_SURŮWDELOLW¥_ Innovation and R Our capability to invent new technology To remain competitive in new areas, Negative Emerging Tech solutions while keeping pace with we are making strategic investment to Implications rapidly changing technology and build unmatched capabilities in new service offering needs of clients. technologies, through reskilling, strategic Failure to do so will result in loss of hiring, research work and IP creation by client and revenue. leveraging deep understanding of client QHHGV_DFURVV_VSHFLÙF_GRPDLQV_ Innovation and O Wipro has been investing in research and Positive Emerging Tech development to leverage technologies Implications—such as AI/ML, AR/ VR, Blockchain, IoT, Robotics, 5G and cloud, to bring out cutting-edge innovations for clients Community O Community engagement in the areas Through a range of programs (grants Positive Impact of education, primary health, disaster and programmatic interventions) we Implications response has been an integral part of work with 230+ partners across India on our approach for over two decades. school education, water and health and run the largest environmental education program of its kind in the country. Our collective positive impacts touch over 2 million people. Responsible R ,GHQWLÙFDWLRQ_ DQG_ VWUDWHJLF_ 1. Electronic Product Environmental Negative Supply Chain collaboration with suppliers / partners Assessment Tool (“EPEAT”)—aligned Implications who provide key products and services responsible sourcing of IT hardware. can lead to contractual, legal and 2. Wipro’s green building program for business continuity risks in case of a resource procurement that meets breach. stringent environmental criteria—both at the construction and at the operational stages. 3. Renewable energy sourcing from RE generators. 4. We have implemented a third party risk management framework for supplier onboarding, under which suppliers are assessed across six risk towers, including environmental and human rights aspects.
522 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT SECTION B. MANAGEMENT AND PROCESS DISCLOSURES This section is aimed at helping businesses demonstrate the structures, policies and processes put in place towards adopting the NGRBC principles and Core Elements. These are briefly as follows: P1 Businesses should conduct and govern themselves with integrity in a manner that is ethical, transparent and accountable. P2 Businesses should provide goods and services in a manner that is sustainable and safe. P3 Businesses should respect and promote the well-being of all employees, including those in their value chains. P4 Businesses should respect the interests of and be responsive towards all its stakeholders. P5 Businesses should respect and promote human rights. P6 Businesses should respect, protect and make efforts to restore the environment. P7 %XVLQHVVHV_ZKHQ_HQJDJLQJ_LQ_LQůXHQFLQJ_SXEOLF_DQG_UHJXODWRU¥_SROLF¥__VKRXOG_GR_VR_LQ_D_PDQQHU_WKDW_LV_UHVSRQVLEOH_DQG_ transparent. P8 Businesses should promote inclusive growth and equitable development. P9 Businesses should engage with and provide value to their consumers in a responsible manner. Whether your Do the entity’s policy/ Whether the Has the enlisted policies cover entity has policy been policies Disclosure each principle translated approved by Web Link of the Policies, if available extend to your Questions and its core the policy into the Board? value chain elements of procedures? (Yes/No) partners? the NGRBCs? (Yes/No) (Yes/No) (Yes/No) Policy and management processes Principle 1 Yes Yes 1. Code of Business Conduct and Ethics Policy Yes Yes 2. Ombuds Policy Principle 2 Yes Yes Ecological Sustainability Policy Yes Yes Principle 3 Yes Yes 1. Code of Business Conduct and Ethics Policy Yes Yes 2. Health & Safety Policy 3. Remuneration Policy 4. Global Policy on Inclusion & Diversity 5. Global Policy for Equal Employment Opportunity Principle 4 Yes Yes 1. Supplier Code of Conduct Yes Yes 2. Modern Slavery Statement 3. Global Policy for Equal Employment Opportunity 4. Global Policy on Inclusion & Diversity 2025-26 5. Global Policy on Prevention of LGBTQ+ Discrimination REPORT Principle 5 Yes Yes 1. Supplier Code of Conduct Yes Yes 2. Modern Slavery Statement ANNUAL 3. Global Policy on Prevention of Sexual Harassment 4. Global Policy for Equal Employment Opportunity Principle 6 Yes Yes Ecological Sustainability Policy Yes Yes INTEGRATED Energy Policy Principle 7 Yes Yes Code of Business Conduct and Ethics Policy Yes Yes Principle 8 Yes Yes Wipro’s CSR Policy Yes Yes Principle 9 Yes Yes Code of Business Conduct and Ethics Policy Yes Yes WIPRO
523 Name of the national and international codes/ FHUWLÙFDWLRQV_ODEHOV_VWDQGDUGV_ Performance of the entity against the (e.g. Forest Stewardship Council, 6SHFLÙF_FRPPLWPHQWV__JRDOV_DQG_WDUJHWV_ Disclosure VSHFLÙF_FRPPLWPHQWV__JRDOV_DQG_WDUJHWV_ Fairtrade, Rainforest Alliance, VHW_E¥_WKH_HQWLW¥_ZLWK_GHŮQHG_WLPHOLQHV__LI_ Questions along with reasons in case the same are Trustea) standards (e.g. SA 8000, any. not met. OHSAS, ISO, BIS) adopted by your entity and mapped to each principle. Policy and management processes Principle 1 Global Reporting Initiative, 1. Wipro to lead in ESG governance 1. We continue to maintain leadership OECD, and Country-wise guides through: in ESG ratings from investors and to relevant anti-corruption laws i. a consistent structure of goals, raters like CDP, Ecovadis and Dow KPIs and reviews by the board Jones Sustainability Index (S&P and leadership. Global CSA). ii. formal assessment of ESG 2. 85% of employees have completed risks into Wipro’s Enterprise WKH_DQQXDO_WUDLQLQJ_DQG_FHUWLÙFDWLRQ_ Risk Management system. in the Code of Business Conduct. iii. rigorous and transparent 3. All suppliers are covered under ESG disclosures to investors, the supplier code of conduct customers, and in the public requirements. domain. 2. 100% of employees to complete training on Wipro’s Code of Business Conduct every year. 3. 100% of all suppliers adhere to Wipro’s code of supplier conduct. Principle 2 ISO 9001:2015, ISO 20000:2018, Reduce overall environmental footprint and improve social impact of our customer ISO 27001:2013, ISO delivery operations (linked to goals P3, P4, P5, P6). 22301:2019, ISO 45001:2018, Global Reporting Initiative and Integrated Reporting Principle 3 United Nations Universal 1. Adopt a holistic lifecycle approach 1. Availability of monthly programmes Declaration of Human Rights that emphasizes employee safety, focused on employees’ physical and and the International Labour physical health and mental well- emotional well-being, along with Organization’s Declaration being. access to Employee Assistance on Fundamental Principles 2. Attract and retain talent by building Programme (EAP) services and Rights at Work (“ILO “a great place to belong” ecosystem. 2. Gender Diversity: 37.7% (core) Declaration”) 3. Increase gender representation at 3. Gender Diversity at leadership level an overall and leadership level. (D2-E): 18.1% 4. Proportion of female directors on the Board (as of March 31, 2026): 22.22% Principle 4 Global Reporting Initiative, We strive to provide value to each of our Conducted independent stakeholder Integrated Reporting and stakeholders. Our primary stakeholders engagement and materiality Sustainability Accounting are customers, employees, communities, assessment in FY23. Initiated Double Standards Board suppliers, government and investors. Materiality Assessment in FY25; Revised We systematically engage with our and reprioritized list of material topics stakeholders on different relevant as per ESRS. topics. This is outlined in detail in our Stakeholder Engagement section in the Annual Report.
524 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT Name of the national and international codes/ FHUWLÙFDWLRQV_ODEHOV_VWDQGDUGV_ Performance of the entity against the (e.g. Forest Stewardship 6SHFLÙF_FRPPLWPHQWV__JRDOV_DQG_ Disclosure VSHFLÙF_FRPPLWPHQWV__JRDOV_DQG_WDUJHWV_ Council, Fairtrade, Rainforest WDUJHWV_VHW_E¥_WKH_HQWLW¥_ZLWK_GHŮQHG_ Questions along with reasons in case the same are Alliance, Trustea) standards timelines, if any. not met. (e.g. SA 8000, OHSAS, ISO, BIS) adopted by your entity and mapped to each principle. Principle 5 International Labour Fair and unrestricted access to Organization (“ILO”) Wipro’s Ombuds process for all Declaration, Universal employees, contract staff, customers Declaration of Human Rights and suppliers; 100% of all logged (“UNDHR”), UN Guiding grievances to be responded to and Principles on Business closed within 6 months.—& Human Rights, United Nations Global Compact (“UNGC”), Global Reporting Initiative and Integrated Reporting Principle 6 ISO 14001:2015, ISO 14064, 1. To achieve Net Zero GHG 1. Our accelerated RE transition on Leadership in Energy & emissions for Scope 1, 2 and 3 HQHUJ¥_HIŮFLHQF¥_KDV_HQDEOHG_ Environmental Design by 2040. VLJQLÙFDQW_UHGXFWLRQ_LQ_6FRSH___ (“LEED”), Global Reporting 2. 100% RE for all owned facilities 2. We are currently sourcing 94% of Initiative and Integrated by 2030. electricity via renewables. Reporting 3. Reduce emissions by 59% for 3. Achieved 92% reduction in Scopes 1, 2 by 2030 on 2017 Scope 1 & 2 Emissions and 65% baseline and 55% reduction for reduction in Scope 3 emissions Scope 3 on 2020 baseline by from the set baselines. 2030. 4. We are procuring treated water 4. To increase the utilization of from BWSSB to reduce our treated water to constitute 45% dependence on freshwater. of total water use by 2030. 5. Treated and reused water 5. To reduce the absolute forms 34% of our total water consumption of freshwater consumption. year-on-year by 3% in all operationally controlled facilities. 6. Zero discharge of untreated wastewater. Principle 7 Global Reporting Initiative 1R_VSHFLÙF_JRDOV__3OHDVH_VHH_ and Integrated Reporting engagements and positions in this—2025-26 area. REPORT ANNUAL INTEGRATED WIPRO
525 Name of the national and international codes/ FHUWLÙFDWLRQV_ODEHOV_VWDQGDUGV_ Performance of the entity against the (e.g. Forest Stewardship Council, 6SHFLÙF_FRPPLWPHQWV__JRDOV_DQG_WDUJHWV_ Disclosure VSHFLÙF_FRPPLWPHQWV__JRDOV_DQG_WDUJHWV_ Fairtrade, Rainforest Alliance, VHW_E¥_WKH_HQWLW¥_ZLWK_GHŮQHG_WLPHOLQHV__LI_ Questions along with reasons in case the same are Trustea) standards (e.g. SA 8000, any. not met. OHSAS, ISO, BIS) adopted by your entity and mapped to each principle. Principle 8 Global Reporting Initiative and a. Strengthening access to quality Our work in inclusion has been recognized Integrated Reporting school education: through multiple I&D awards. Primary Efforts focus on improving access healthcare initiatives have engaged with to quality school education nearly 1 Million women in the reproductive through infrastructure, teaching age group and 1.7 Million infants and and learning practices, and school children. In education, partnerships have leadership, with a focus on gender, supported learning for ~2.89 Million inclusion, environment, and STEM. children, including 148,467 children with Children with disabilities remain a disabilities. key focus area. Across programs, digital skilling b. Building capabilities for emerging initiatives have supported ~367,058 technologies: learners and ~4,635 faculty members, strengthening institutional readiness Efforts focus on enabling college and employability. students and faculty to engage with emerging digital technologies through training and capability building. c. Supporting primary healthcare access: The work contributes to access to affordable and comprehensive primary healthcare services across communities, including support for young children and expectant mothers. Principle 9 Integrated Reporting Maintain globally accepted standards We continue to rigorously track our of cybersecurity & data privacy through processes and impacts in these areas. effective implementation of information security management system to sustain and continuously improve cybersecurity & privacy maturity.
526 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT Governance, leadership and oversight D___6WDWHPHQW_E¥_GLUHFWRU_UHVSRQVLEOH_IRU_WKH_EXVLQHVV_UHVSRQVLELOLW¥_UHSRUW__KLJKOLJKWLQJ_(6*_ UHODWHG_FKDOOHQJHV__WDUJHWV_DQG_DFKLHYHPHQWV_ Refer to “CHAIRMAN’S LETTER TO STAKEHOLDERS” at page 36 of this report. b. Details of the highest authority responsible for implementation and oversight of the Business Responsibility policy(ies). Narayan PS, Global Head—Sustainability and Social Initiatives F__ ‘RHV_WKH_HQWLW¥_KDYH_D_VSHFLŮHG_&RPPLWWHH_RI_WKH_%RDUG__‘LUHFWRU_UHVSRQVLEOH_IRU_GHFLVLRQ_ _ PDNLQJ_RQ_VXVWDLQDELOLW¥_UHODWHG_LVVXHV”__<HV___1R_ Yes G___,I_¥HV__SURYLGH_GHWDLOV_ Nomination and Remuneration Committee (which also acts as Corporate Social Responsibility Committee) Details of Review of NGRBCs by the Company: Performance Performance against Compliance with statutory Compliance with Has the entity against above above policies and requirements of relevance statutory requirements carried out policies and follow follow up action. to the principles and of relevance to the independent up action. Indicate Frequency (Annually/ UHFWLŮFDWLRQ_RI_DQ¥_QRQ_ principles, and, assessment/ Disclosure whether review Half yearly/ Quarterly/ compliances. Indicate UHFWLŮFDWLRQ_RI_DQ¥_QRQ_ evaluation of the Question was undertaken by Any other—please whether review was compliances. Frequency working of its Director / Committee specify). undertaken by Director / (Annually/ Half yearly/ policies by an of the Board/Any Committee of the Board/ Quarterly/ Any other—external agency? other Committee. Any other Committee please specify). (Yes/No) Principle 1 Quarterly Principle 2 Quarterly Principle 3 Quarterly Principle 4 Annually Committee of the Principle 5 Annually Committee of the Board Annually No Board Principle 6 Quarterly 2025-26 Principle 7 Quarterly REPORT Principle 8 Quarterly Principle 9 Annually ANNUAL INTEGRATED WIPRO
527 SECTION C: PRINCIPLE WISE PERFORMANCE DISCLOSURE PRINCIPLE 1 – BUSINESSES SHOULD CONDUCT AND GOVERN THEMSELVES WITH INTEGRITY, AND IN A MANNER THAT IS ETHICAL, TRANSPARENT AND ACCOUNTABLE I. ESSENTIAL INDICATORS ___ 3HUFHQWDJH_FRYHUDJH_E¥_WUDLQLQJ_DQG_DZDUHQHVV_SURJUDPV_RQ_DQ¥_RI_WKH_3ULQFLSOHV_GXULQJ_WKH_ŮQDQFLDO_¥HDU_ _ % of persons in respective Total number of training and Topics / principles covered under Segment category covered by the awareness awareness programmes held the training and its impact programmes Board Of Directors Refer to Familiarization Programs imparted to Directors available on our website. Key Managerial Personnel Coverage of the Code of Business Conduct (“COBC”) Training overall (across all employee categories Employees other than BoD including contract) is 85%. The COBC training covers Ombuds. and KMPs ___ ‘HWDLOV_RI_ŮQHV__SHQDOWLHV__SXQLVKPHQW__DZDUG__FRPSRXQGLQJ_IHHV__VHWWOHPHQW_DPRXQW_SDLG_LQ_SURFHHGLQJV__E¥_WKH_ _ HQWLW¥_RU_E¥_‘LUHFWRUV___.03V__ZLWK_UHJXODWRUV__ODZ_HQIRUFHPHQW_DJHQFLHV__MXGLFLDO_LQVWLWXWLRQV__LQ_WKH_ŮQDQFLDO_¥HDU__LQ_ WKH_IROORZLQJ_IRUPDW__1RWH__WKH_HQWLW¥_VKDOO_PDNH_GLVFORVXUHV_RQ_WKH_EDVLV_RI_PDWHULDOLW¥_DV_VSHFLŮHG_LQ_5HJXODWLRQ____RI_ 6(%,__/LVWLQJ_2EOLJDWLRQV_DQG_‘LVFORVXUH_5HTXLUHPHQWV__5HJXODWLRQV_______DQG_DV_GLVFORVHG_RQ_WKH_HQWLW¥ V_ZHEVLWH__ Not Applicable ___ 2I_WKH_LQVWDQFHV_GLVFORVHG_LQ_4XHVWLRQ___DERYH__GHWDLOV_RI_WKH_$SSHDO__5HYLVLRQ_SUHIHUUHG_LQ_FDVHV_ZKHUH_PRQHWDU¥_RU_ _ non-monetary action has been appealed. Not Applicable ___ ‘RHV_WKH_HQWLW¥_KDYH_DQ_DQWL_FRUUXSWLRQ_RU_DQWL_EULEHU¥_SROLF¥” _ The Company has a COBC which covers anti-corruption and anti-bribery. COBC provides the ethical guidelines and expectations for conducting business on behalf of Wipro Limited, its subsidiaries and affiliate companies. It applies to all employees and members of the Board of Directors of the Company. It also applies to individuals who serve the Company on contract, subcontract, retainer, consultant, or any other such basis. Provide a web-link if the entity has anti-corruption or anti-bribery policy. Wipro’s Code of Business Conduct 5. Number of Directors/KMPs/employees/workers against whom disciplinary action was taken by any law enforcement agency for the charges for bribery/corruption: NIL ___ ‘HWDLOV_RI_FRPSODLQWV_ZLWK_UHJDUG_WR_FRQùLFW_RI_LQWHUHVW_ _ Not Applicable
528 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT ___ _3URYLGH_GHWDLOV_RI_DQ¥_FRUUHFWLYH_DFWLRQ_WDNHQ_RU_XQGHUZD¥_RQ_LVVXHV_UHODWHG_WR_ŮQHV___SHQDOWLHV___DFWLRQ_WDNHQ_E¥_ UHJXODWRUV__ODZ_HQIRUFHPHQW_DJHQFLHV__MXGLFLDO_LQVWLWXWLRQV__RQ_FDVHV_RI_FRUUXSWLRQ_DQG_FRQůLFWV_RI_LQWHUHVW_ Not Applicable 8. Number of days of accounts payables ((Accounts payable *365) / Cost of goods/services procured) in the following format: FY 2025-26 FY 2024-25 Number of days of accounts payables 121 120 * Cost of goods and services procured considered for above disclosure, excludes CAPEX. 9. Open-ness of business _ _3URYLGH_GHWDLOV_RI_FRQFHQWUDWLRQ_RI_SXUFKDVHV_DQG_VDOHV_ZLWK_WUDGLQJ_KRXVHV__GHDOHUV__DQG_UHODWHG_SDUWLHV_ DORQJ_ZLWK_ORDQV_DQG_DGYDQFHV__LQYHVWPHQWV__ZLWK_UHODWHG_SDUWLHV__LQ_WKH_IROORZLQJ_IRUPDW_ Particulars FY 2025-26 FY 2024-25 Concentration of Purchases* a. Purchases from trading houses as % of total purchases 3.21% 2.80% b. Number of trading houses where purchases are made from 101 108 c. Purchases from top 10 trading houses as % of total purchases from trading 60.89% 65% houses Concentration of Sales** a. Sales to dealers / distributors as % of total sales NA NA b. Number of dealers / distributors to whom sales are made NA NA c. Sales to top 10 dealers / distributors as % of total sales to dealer / distributors NA NA Share of RPTs in a. Purchases (Purchases with related parties as % of Total Purchases) 0.15% 0.30% b. Sales (Sales to related parties as % of Total Sales) 0.06% 0.03% c. Loans & advances (Loans & advances given to related parties as % of Total 0 0 loans & advances) d. Investments (Investments in related parties as % of Total Investments made) 0 0 * Based on guidance set out in the SEBI Master Circular dated January 30, 2026, we have identified trading houses in the Hardware division within the Engineering, Research and Development Department. 2025-26 ** Not Applicable due to nature of business. REPORT ANNUAL INTEGRATED WIPRO
529 II. LEADERSHIP INDICATORS ___ _$ZDUHQHVV_SURJUDPPHV_FRQGXFWHG_IRU_YDOXH_FKDLQ_SDUWQHUV_RQ_DQ¥_RI_WKH_3ULQFLSOHV_GXULQJ_WKH_ŮQDQFLDO_¥HDU_ %age of value chain partners covered (by value Total number of awareness Topics / principles covered under the training of business done with such partners) under the programs held awareness programmes 10+ Environment Health and Safety (“EHS”) and related 100 ___ ‘RHV_WKH_HQWLW¥_KDYH_SURFHVVHV_LQ_SODFH_WR_DYRLG_PDQDJH_FRQůLFW_RI_LQWHUHVWV_LQYROYLQJ_PHPEHUV_RI_WKH_%RDUG”__<HV_1R__ _ ,I_<HV__SURYLGH_GHWDLOV_RI_WKH_VDPH_ Yes. The Company receives from the members of the Board, a list of entities in which they are interested, at the beginning of every financial year and as and when there is any change in such interest. PRINCIPLE 2 – BUSINESSES SHOULD PROVIDE GOODS AND SERVICES IN A MANNER THAT IS SUSTAINABLE AND SAFE I. ESSENTIAL INDICATORS ___ _3HUFHQWDJH_RI_5’_DQG_FDSLWDO_H[SHQGLWXUH__FDSH[__LQYHVWPHQWV_LQ_VSHFLŮF_WHFKQRORJLHV_WR_LPSURYH_WKH_HQYLURQPHQWDO_ DQG_VRFLDO_LPSDFWV_RI_SURGXFW_DQG_SURFHVVHV_WR_WRWDO_5’_DQG_FDSH[_LQYHVWPHQWV_PDGH_E¥_WKH_HQWLW¥__UHVSHFWLYHO¥_ FY 2025-26 FY 2024-25 Details of improvements in environmental and social impacts R&D 62% 33.15% Wipro Innovation Network, including Wipro Intelligence TM Capex 12% 15% Investment in Green Infrastructure 2._ D__ ‘RHV_WKH_HQWLW¥_KDYH_SURFHGXUHV_LQ_SODFH_IRU_VXVWDLQDEOH_VRXUFLQJ”__<HV_1R_ Yes. As an IT services organization, direct traceability of input materials to final outputs is often not applicable. However, we follow green procurement guidelines across key areas—such as renewable energy for operations, safe cleaning and gardening supplies, eco-friendly civil and infrastructure materials, and environmentally compliant IT products, with equipment procured based on stringent EPEAT-certified criteria. _ E__ ,I_¥HV__ZKDW_SHUFHQWDJH_RI_LQSXWV_ZHUH_VRXUFHG_VXVWDLQDEO¥”_ As an IT Service Company, our inputs are predominantly intellectual capital and digital solutions, also it is difficult to track and trace the entire supply chain making “percentage of input sourced sustainably” less feasible and challenging. However, we align our hardware purchases with EPEAT Standards. ___ ‘HVFULEH_WKH_SURFHVVHV_LQ_SODFH_WR_VDIHO¥_UHFODLP_¥RXU_SURGXFWV_IRU_UHXVLQJ__UHF¥FOLQJ_DQG_GLVSRVLQJ_DW_WKH_HQG_RI_OLIH__IRU_ a. Plastics (including packaging) Most of our plastic waste (including packaging) is recycled. b. E-waste All our E-waste is currently recycled by approved vendors. Before recycling, all assets mandatorily undergo data sanitization and destruction process safeguarding information and data security.
530 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT c. Hazardous waste Biomedical and hazardous waste is incinerated as per approved methods. This waste is managed in strict compliance with Hazardous Waste Management Rules, 2016, utilizing specialized vendors for its safe treatment and disposal. d. Other waste All our organic waste is managed through both on-site and off-site composting; most of the inorganic waste is directed to appropriate recycling partners to be repurposed. ___ _:KHWKHU_([WHQGHG_3URGXFHU_5HVSRQVLELOLW¥__(35__LV_DSSOLFDEOH_WR_WKH_HQWLW¥ńV_DFWLYLWLHV”__<HV_1R_ No II. LEADERSHIP INDICATORS 1. Has the entity conducted Life Cycle Perspective / Assessments (LCA) for any of its products (for manufacturing LQGXVWU¥__RU_IRU_LWV_VHUYLFHV__IRU_VHUYLFH_LQGXVWU¥_” LCA is not applicable to Wipro, given that the Company is not engaged in the product manufacturing segment. ___ ,I_WKHUH_DUH_DQ¥_VLJQLŮFDQW_VRFLDO_RU_HQYLURQPHQWDO_FRQFHUQV_DQG_RU_ULVNV_DULVLQJ_IURP_SURGXFWLRQ_RU_GLVSRVDO_RI_ _ ¥RXU_SURGXFWV___VHUYLFHV__DV_LGHQWLŮHG_LQ_WKH_/LIH_&¥FOH_3HUVSHFWLYH___$VVHVVPHQWV__/&$__RU_WKURXJK_DQ¥_RWKHU_ PHDQV__EULHů¥_GHVFULEH_WKH_VDPH_DORQJ_ZLWK_DFWLRQ_WDNHQ_WR_PLWLJDWH_WKH_VDPH_ LCA is not applicable to Wipro, given that the Company is not engaged in the product manufacturing segment. However, we conduct a Natural Capital Valuation Program, which is a rigorous framework that assesses and quantifies positive and negative impacts on nature or natural capital on account of a Company’s operations and value chain. Natural Capital Impacts are calculated across six Key Performance Indicators (“KPIs”) namely, GHG emissions, air pollution, water consumption, water and land pollution, waste generation and land use change. 3. Percentage of recycled or reused input material to total material (by value) used in production (for manufacturing industry) or providing services (for service industry). Not Applicable ___ _2I_WKH_SURGXFWV_DQG_SDFNDJLQJ_UHFODLPHG_DW_HQG_RI_OLIH_RI_SURGXFWV__DPRXQW__LQ_PHWULF_WRQQHV__UHXVHG__ UHF¥FOHG__DQG_VDIHO¥_GLVSRVHG_ Not Applicable 5. Reclaimed products and their packaging materials (as a percentage of products sold) for each product category. REPORT 2025-26 Not Applicable ANNUAL INTEGRATED WIPRO
531 PRINCIPLE 3 – BUSINESSES SHOULD RESPECT AND PROMOTE THE WELL-BEING OF ALL EMPLOYEES, INCLUDING THOSE IN THEIR VALUE CHAINS I. ESSENTIAL INDICATORS 1. a. Details of measures for the well-being of employees: Health insurance Accident insurance 0DWHUQLW¥_EHQHŮWV 3DWHUQLW¥_%HQHŮWV Day Care facilities Particulars Total (A) Number(B) %(B/A) Number(C) %(C/A) Number(D) %(D/A) Number(E) %(E/A) Number(F) %(F/A) Permanent employees* Male 119,784 119,784 100.00 119,784 100.00 0 0.00 119,784 100.00 119,784 100.00 Female 70,259 70,259 100.00 70,259 100.00 70,259 100.00 0 0.00 70,259 100.00 other 21 21 100.00 21 100.00 0 0.00 0 0.00 21 100.00 Total _______ _______ 100.00 _______ 100.00 ______ 36.97 _______ 63.02 _______ 100.00 * India permanent employees considered b. Details of measures for the well-being workers: Not Applicable; as the entire workforce is categorized as ‘Employees’ and none as ‘Workers’. c. Spending on measures towards well-being of employees and workers (including permanent and other than permanent) in the following format- FY 2025-26 FY 2024-25 Cost incurred on wellbeing measures as a % of total revenue of the Company 1.60% 1.00% Notes: 1. The employee well-being expenditure disclosed above has been determined in a manner aligned with the guidance set out in the SEBI Master Circular dated January 30, 2026, and the clarifications provided in the Industry Standards Note on Business Responsibility and Sustainability Report (BRSR) Core. The expenditure includes expenses incurred towards life insurance, personal accident insurance, medical reimbursements, employee welfare initiatives, and paid leave provided to support employees’ mental well-being. 2. Employee benefits are considered for all geographies. 3. Apart from what is reported, the Company incurs various other well-being expenditures for employees, such as other paid leaves beyond statutory requirements, training expenses, and other welfare initiatives. ___ ‘HWDLOV_RI_UHWLUHPHQW_EHQHÙWV_ _ FY 2025-26 FY 2024-25 Particulars Number of Number of Deducted and Number of Number of Deducted and employees workers covered deposited with employees workers covered deposited with covered as % of as % of total the authority covered as % of as % of total the authority total employees workers (Yes/No/NA) total employees worker (Yes/No/NA) Provident Fund (PF) 100 — Yes 100 — Yes Gratuity 100 — NA 100 — NA Employee State Insurance (ESI) 19.63 — Yes 16.5 — Yes Notes: 1. Indian employees are considered for the above disclosure. 2. The Company has a PF trust by the name “Wipro PF Trust”, for its employees. 3. No Deduction is done for Gratuity, as it is part of CTC. 4. Above mentioned ESI percentage is calculated using ESI-eligible employees as the numerator and total Indian employee headcount as the denominator. ESI coverage is 100% for all ESI-eligible employees.
532 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT 3. Accessibility of workplaces _ _$UH_WKH_SUHPLVHV___RIŮFHV_RI_WKH_HQWLW¥_DFFHVVLEOH_WR_GLIIHUHQWO¥_DEOHG_HPSOR¥HHV_DQG_ZRUNHUV__DV_SHU_ WKH_UHTXLUHPHQWV_RI_WKH_5LJKWV_RI_3HUVRQV_ZLWK_‘LVDELOLWLHV_$FW______” Yes ___ ‘RHV_WKH_HQWLW¥_KDYH_DQ_HTXDO_RSSRUWXQLW¥_SROLF¥_DV_SHU_WKH_5LJKWV_RI_3HUVRQV_ZLWK_‘LVDELOLWLHV_$FW______”_,I_VR__ _ provide a web-link to the policy. Yes. The policy is available on the website at—Global Policy on Equal Employment Opportunity for Persons with Disabilities. 5. Return to work and Retention rates of permanent employees and workers that took parental leave. Particulars Permanent Employees Return to work rate Retention rates Male 100.00% 79.29% Female 99.94% 70.29% Total 99.97% 74.90% 6. Is there a mechanism available to receive and redress grievances for the following categories of employees and ZRUNHU” Yes _ ,I_¥HV__JLYH_GHWDLOV_RI_WKH_PHFKDQLVP_LQ_EULHI_ _ Yes/No (If Yes, then give details of Remark the mechanism in brief) Permanent Employees Yes Employees and other than Permanent Employees may register their concerns through the dedicated e-mail address available (ombuds. Other than Permanent Yes person@wipro.com) or through the Company’s intranet portal. The Employees Company encourages its employees to register their concerns/ grievances through the Ombuds process and ensures that there is no discrimination, retaliation or harassment of any kind against any employee who reports under the vigil mechanism or participates in the investigation. 2025-26 Entire workforce is categorized as ‘Employees’ and none as ‘Workers’. REPORT ANNUAL INTEGRATED WIPRO
533 7. Membership of employees and workers in association(s) or Unions recognised by the listed entity: FY 2025-26 FY 2024-25 No. of employees / No. of employees / Particulars Total employees / workers in respective Total employees / workers in respective workers in respective FDWHJRU¥__ZKR_DUH_ % (B / A) workers in respective category, who are % (D / C) category (A) part of association(s) category (C) part of association(s) or Union (B) or Union (D) Employees Total Permanent 228,147 3,095 1.36 225,306 3,712 1.65 Employees Male 142,033 2,202 1.55 141,613 2,663 1.88 Female 85,982 891 1.04 83,666 1,047 1.25 Others 132 2 1.52 27 2 7.41 Entire workforce is categorized as ‘Employees’ and none as ‘Workers’. Above disclosure excludes CAPCO entities. Figures for FY 2024–25 have been restated for consistent classification year on year. 8. Details of training given to employees1 and workers2: FY 2025-26 FY 2024-25 On Health and safety On Health and safety Particulars On Skill upgradation On Skill upgradation Total (A) measures Total (D) measures No. (B) % (B/A) No. (C) % (C/A) No. (E) % (E/D) No. (F) % (F/D) Employees Male 142,033 88,755 62.49 132,133 93.03 141,613 68,604 48.44 134,109 94.70 Female 85,982 54,879 63.83 79,305 92.23 83,666 37,962 45.37 79,305 94.79 Other gender 132 51 38.64 63 47.73 27 14 51.85 25 92.59 Total ______________ 62.98 _______ 92.70 ______________ 47.30 _______ 94.73 Notes: 1Permanent global employees considered. 2Entire workforce is categorized as ‘Employees’ and none as ‘Workers’. Above disclosure excludes CAPCO entities. 9. Details of performance and career development reviews of employees1 and worker2: Particulars FY 2025-26 FY 2024-25 Total (A)@ No. (B) % (B/A) Total (C)@ No. (D) % (D/C) Employees Male 124,384 118,237 95.06 122,568 121,086 98.79 Female 73,978 70,549 95.36 70,779 70,047 98.97 Other gender 24 18 75.00 14 14 100 Total _______ _______ 95.17 _______ _______ 98.85 Notes: 1Permanent global employees considered excluding CAPCO entities. 2Entire workforce is categorized as ‘Employees’ and none as ‘Workers’. @Column A and C denote the number of employees eligible for performance review.
534 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT 10. Health and safety management system: a. Whether an occupational health and safety management system has been implemented by the HQWLW¥”__<HV__1R__,I_¥HV__WKH_FRYHUDJH_RI_VXFK_V¥VWHP” Yes. All our campuses conform to ISO 45001:2018 (Occupational Health & Safety management system) with 100% operational coverage and are certified by accredited third party agencies. Besides internal and third-party audits, EHS experts periodically assess every unit (at least once in six months), to ensure compliance to statutory norms and requirements. We also have a dedicated “Health and Safety Policy” in place. b. What are the processes used to identify work-related hazards and assess risks on a routine and QRQ_URXWLQH_EDVLV_E¥_WKH_HQWLW¥” We conduct a Hazard Analysis and Risk Assessment annually or anytime there is a change in process, new equipment, or service, and build risk mitigation plans. The following steps are taken to assess risks and hazards: • Break down the job into successive steps or tasks; • Identify the hazards associated with each step and task; • Identify controls in place for each hazard; • Identify applicable legal obligations relating to risk assessment and implementation of necessary controls; • Estimate the potential severity of an incident associated with each hazard from both safety and health aspects; • Estimate the probability of an incident occurring for each hazard (given existing controls); • Calculate the risk; • Identify possible additional controls needed to eliminate these hazards. c. Whether you have processes for workers to report the work related hazards and to remove themselves from such risks. (Yes/No) Not Applicable as entire workforce is categorized as ‘Employees’ and none as ‘Workers’. d. Do the employees or worker of the entity have access to non- occupational medical and healthcare VHUYLFHV”__<HV_1R_ Yes _____‘HWDLOV_RI_VDIHW¥_UHODWHG_LQFLGHQWV__LQ_WKH_IROORZLQJ_IRUPDW_ Safety Incident/Number Category FY 2025-26 FY 2024-25 Lost Time Injury Frequency Rate (LTIFR) (per one million-person 0.31 0.27 hours worked) Total recordable work-related injuries 152 102 Employees REPORT 2025-26 No. of fatalities 0 1 ANNUAL High consequence work-related injury or ill-health (excluding 0 0 fatalities) INTEGRATED Notes: 1. The inclusion of only permanent employees has been undertaken, as per legal discretion. With the Labour Codes effective from November 21, 2025, a subset of the workforce may qualify as ‘workers’ under the applicable regulations. The Company has considered the relevant provisions in financial statements and is implementing appropriate systems and processes to identify such personnel and ensure compliance. For the current reporting year, all personnel have been classified as employees and, accordingly, no workforce has been disclosed under the ‘workers’ category. 2. This includes employees in India as well as global. WIPRO 3. The Lost Time Injury figures reported above are based on work-related injuries that led to an absence from work of 48 hours or more.
535 12. Describe the measures taken by the entity to ensure a safe and healthy workplace. We conduct periodic and annual assessments of our campuses/offices, employees, stakeholders and service providers as a part of this process. A Food Safety and Standards Authority of India (“FSSAI”) license is mandatory for vendors operating within Wipro owned locations in India. Environment, Occupational Health & Safety (“EHS”) management systems in our campuses conform to international standards such as 14001 & 45001 and are certified by accredited third party agencies. As an ISO 45001:2018 certified organization, we conduct a Hazard Analysis and Risk Assessment annually or anytime there is a change in process, new equipment, or service, and build risk mitigation plans. 13. Number of Complaints on the following made by employees and workers: FY 2025-26 FY 2024-25 Pending resolution at Pending resolution at Filed during the year Filed during the year the end of year the end of year Working Conditions 1,189 0 1,043 0 Health & Safety 723 0 630 0 14. Assessments for the year: __RI_¥RXU_SODQWV_DQG_RIŮFHV_WKDW_ZHUH_DVVHVVHG_ (by entity or statutory authorities or third parties) Health and safety practices 100%* Working Conditions * Covering all sites with operational control. _____3URYLGH_GHWDLOV_RI_DQ¥_FRUUHFWLYH_DFWLRQ_WDNHQ_RU_XQGHUZD¥_WR_DGGUHVV_VDIHW¥_UHODWHG_LQFLGHQWV__LI_DQ¥__DQG_RQ_VLJQLŮFDQW_ risks / concerns arising from assessments of health & safety practices and working conditions. The key categories of incidents reported are transport (travel from home to office by Company cab) and minor office incidents like cuts or burn injuries. These are closed with root cause analysis and corrective actions. Larger locations have “Occupational Health Center” and Ambulance service where non-work-related illness during hours is supported by the medical experts. Physiotherapists visit the OHC at set timing, address any Ergonomic issues. We had a few flood-like situations at our locations where the Company put in place business continuity measures and extended support to nearby communities. We have taken longer term measures after the incident which included working with government agencies for cleaning and reconstruction of storm water drains.
536 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT II. LEADERSHIP INDICATORS 1. Does the entity extend any life insurance or any compensatory package in the event of death of a. Employees (Yes/No) Yes. Our benefits program follows an integrated approach and provides a range of options for better financial and social security, including efficient tax-management options, life and accident insurance, and medical packages. b. Workers (Yes/No) Not Applicable as entire workforce is categorized as ‘Employees’ and none as ‘Workers’. 2. Provide the measures undertaken by the entity to ensure that statutory dues have been deducted and deposited by the value chain partners. Wipro conducts monthly audit of all labour standards for all Core and contract employees. All third-party vendors are audited by the internal auditors and external labour consultants, hence making sure that all our value chain partners are remitting the statutory dues to the employee and the authority regularly. 3. Provide the number of employees / workers having suffered high consequence work-related injury / ill-health / IDWDOLWLHV__DV_UHSRUWHG_LQ_4___RI_(VVHQWLDO_,QGLFDWRUV_DERYH___ZKR_KDYH_EHHQ_UHKDELOLWDWHG_DQG_SODFHG_LQ_VXLWDEOH_ employment or whose family members have been placed in suitable employment: None 4. Does the entity provide transition assistance programs to facilitate continued employability and the PDQDJHPHQW_RI_FDUHHU_HQGLQJV_UHVXOWLQJ_IURP_UHWLUHPHQW_RU_WHUPLQDWLRQ_RI_HPSOR¥PHQW”__<HV__1R_ Yes 5. Details on assessment of value chain partners: % of value chain partners (by value of business done with such partners) that were assessed Health and safety practices We ensure that 100% of our suppliers understand and sign off on our Supplier Code of Conduct Working Conditions ___ 3URYLGH_GHWDLOV_RI_DQ¥_FRUUHFWLYH_DFWLRQV_WDNHQ_RU_XQGHUZD¥_WR_DGGUHVV_VLJQLŮFDQW_ULVNV___FRQFHUQV_DULVLQJ_IURP_ _ assessments of health and safety practices and working conditions of value chain partners. Vendors who are associated with Wipro are internally trained for health & safety practices by in-house EHS (“Environmental, REPORT 2025-26 Health & Safety”) team with 100% coverage. Wipro provides a workplace that is physically and emotionally safe for contractual staff, where they can focus on their job responsibilities and obtain fulfillment. Wipro provides a safe workplace, ANNUAL compensating workers fairly, and treating them with a sense of dignity and equality while respecting their privacy. Vendor partners undergo training on sexual harassment with 100% coverage. Internal risk review mechanism is in place with all INTEGRATED relevant functions to understand the requirements through fortnightly and monthly reviews with all the functions. Location Facility Management Group (“FMG”) leads are designated as single point of contacts to conduct and coordinate cross-functional efforts and third-party verification is carried out on all the documents submitted by the vendor partner. WIPRO
537 PRINCIPLE 4 – BUSINESSES SHOULD RESPECT THE INTERESTS OF AND BE RESPONSIVE TO ALL ITS STAKEHOLDERS I. ESSENTIAL INDICATORS 1. Describe the processes for identifying key stakeholder groups of the entity. Engaging with our stakeholders is essential to understand the social, environmental and economic context Wipro operates in. Stakeholder engagement is important for Wipro in order to build a symbiotic relationship with our stakeholders and achieve better outcomes. Factors such as impact, influence, legitimacy, urgency, and diversity of perspectives are the basis of identifying stakeholders crucial to the organization. The stakeholders identified are employees, investors, customers and suppliers. Stakeholder needs and expectations are taken into consideration while determining the organization’s materiality to ensure fair representation of key material topics. ___ _/LVW_VWDNHKROGHU_JURXSV_LGHQWLŮHG_DV_NH¥_IRU_¥RXU_HQWLW¥_DQG_WKH_IUHTXHQF¥_RI_HQJDJHPHQW_ZLWK_HDFK_VWDNHKROGHU_JURXS_ Details of other channels of communication Frequency of Whether (Email, SMS, engagement LGHQWLÙHG_DV_ Channels of Newspaper, Pamphlets, (Annually/ Half Purpose and scope of engagement including key topics and Stakeholder group vulnerable & communication Advertisement, yearly/ Quarterly concerns raised during such engagement Marginalized Community Meetings, / others—please Group (Yes/No) Notice Board, Website), specify) Other Employees No Internal portal (Dot), E-mail, meetings, Monthly 1. Continuous Learning Emails and Blogs Surveys complemented 2. Work life balance with FGDs ___ _&RPSHQVDWLRQ__%HQHÙWV_ 4. Health & Safety 5. Diversity Investors and No Annual General Body Meetings Annually 1. Corporate governance Shareholders Meeting, Annual 2. Financial performance Report 3. Labour & Human rights 4. Attrition 5. Compliance Customers No Strategic and Surveys Monthly 1. Quality and timeliness of delivery operational reviews, 2. Impact on customer’s business goals customer feedback and surveys Suppliers No Supplier meets, Surveys Half yearly 1. Ease of doing business with Wipro across the vendor surveys Order to Payment life cycle 2. Ethical business conduct, and social practices Government and No Meetings Events and Meetings Quarterly 1. India’s policies on climate change, energy Policy Network HIŮFLHQF¥__ ZDWHU__ ZDVWH__ DQG_ ELRGLYHUVLW¥__ including SDG’s 2. The role of corporate social responsibility and Taxation legislation in the countries we operate in 3. Labour and human rights Industry No Meetings Meetings Quarterly 1. The role of digital technology in supporting net Association and zero transition Academia 2. Inclusive working models 3. Future ready talent in terms of new age skills CSR Yes Periodic meetings, Interactions and Monthly 1. Primary healthcare for rural communities Implementation newsletters Meetings 2. Environment issues that affect Disadvantaged agency and Civil communities Society Network 3. Education for disadvantaged children 4. Long-term rehabilitation for disaster-affected areas
538 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT II. LEADERSHIP INDICATORS ___ _3URYLGH_WKH_SURFHVVHV_IRU_FRQVXOWDWLRQ_EHWZHHQ_VWDNHKROGHUV_DQG_WKH_%RDUG_RQ_HFRQRPLF__HQYLURQPHQWDO__DQG_ VRFLDO_WRSLFV_RU_LI_FRQVXOWDWLRQ_LV_GHOHJDWHG__KRZ_LV_IHHGEDFN_IURP_VXFK_FRQVXOWDWLRQV_SURYLGHG_WR_WKH_%RDUG__ The consultation with the Board on key stakeholder concerns is largely mediated by different organizational functions which are responsible for the respective stakeholders. Periodic Board reviews are held at least once a quarter, during which the Board holds extensive discussions with the Chief Executive Officer (“CEO”) and other senior leaders representing these functions. For example, feedback on customer trends and issues is provided by the Heads of Businesses and Market Units, feedback on investors by the Chief Financial Officer (“CFO”) and team, on employees by the Chief Human Resources Officer (“CHRO”) and team, on sustainability issues by the Chief Sustainability Officer, etc. Please refer to the “Stakeholder Engagement” Section of Wipro Annual Report for FY 2025-26. ___ _:KHWKHU_VWDNHKROGHU_FRQVXOWDWLRQ_LV_XVHG_WR_VXSSRUW_WKH_LGHQWLÙFDWLRQ_DQG_PDQDJHPHQW_RI_HQYLURQPHQWDO__ DQG_VRFLDO_WRSLFV”__<HV___1R_ Yes If so, provide details of instances as to how the inputs received from stakeholders on these topics were incorporated into policies and activities of the entity. Stakeholder engagement covers key material issues driven by strategic objectives through various modes of engagements. There is a primary internal custodian for each stakeholder group. For example, feedback from employees involve certain informed steps which are taken leading to enhanced communications and collaboration forums. For suppliers, this has improved the ease of doing business and ability to address environmental and social aspects. For communities, under the community ecology initiative, we focus on striking an ecological balance in our proximate communities by taking up projects that have direct and tangible benefits and strengthening our urban primary healthcare system is a focus area for us. This is because vulnerable communities still lack adequate personnel and amenities for their healthcare needs. Similarly, for employees, at Wipro, the health, safety, and wellbeing of our employees is of paramount importance. We look at wellbeing holistically, connecting mind, body, and community to help us focus on being healthy, feeling happy, and living our life’s purpose. Our employee wellness programs encompass three areas of employee wellbeing: Physical, emotional, and financial. Inputs are received through the employee feedback mechanism. Customer surveys are conducted periodically to get customer inputs. Additionally, quarterly reviews are held with customers where inputs are sought. ___ 3URYLGH_GHWDLOV_RI_LQVWDQFHV_RI_HQJDJHPHQW_ZLWK__DQG_DFWLRQV_WDNHQ_WR__DGGUHVV_WKH_FRQFHUQV_RI_YXOQHUDEOH__ _ marginalized stakeholder groups. Wipro engages with communities and civil society networks to work on systemic issues that can act as force multipliers for social transformation and sustainable development. Within this ambit, we deliberately focus on disadvantaged groups in a significant majority of our social initiatives e.g. Children with Disability, the Urban Poor, Women from disadvantaged communities, Suppliers from under-represented groups (e.g. Women owned enterprises), Employees REPORT 2025-26 with disability or from LGBTQ+ groups. Boosting and strengthening our urban primary healthcare system is a focus ANNUAL area for us. For example, enhancing education facilities for children with disabilities in marginalized communities, providing healthcare to migrant workers. INTEGRATED WIPRO
539 PRINCIPLE 5 – BUSINESSES SHOULD RESPECT AND PROMOTE HUMAN RIGHTS I. ESSENTIAL INDICATORS ___ _(PSOR¥HHV_DQG_ZRUNHUV_ZKR_KDYH_EHHQ_SURYLGHG_WUDLQLQJ_RQ_KXPDQ_ULJKWV_LVVXHV_DQG_SROLF¥_LHV__RI_WKH_HQWLW¥__LQ_WKH_ following format: FY 2025-26 FY 2024-25 Particulars Number of Number of Total (A) employees or % (B/A) Total (C) employees or % (D/C) workers covered (B) workers covered (D) Employees Permanent employees 228,147 211,270 92.60 225,306 191,540 85.01 Other than permanent employees 9,914 5,687 57.36 10,109 2,027 20.05 Total Employees _______ _______ 91.14 _______ _______ 82.22 Notes: 1. Human rights training coverage includes employees who completed either the mandatory POSH or Code of Business Conduct trainings. 2. Global employees included. 3. Above disclosure excludes CAPCO entities. 4. Employees based in certain Europe region (in accordance with local regulatory requirements) and those on extended leave (as per Company policy) are exempt from completing the POSH training. However, these employees are included in the total headcount as required under BRSR. ___ ‘HWDLOV_RI_PLQLPXP_ZDJHV_SDLG_WR_HPSOR¥HHV_DQG_ZRUNHUV__LQ_WKH_IROORZLQJ_IRUPDW_ _ FY 2025-26 FY 2024-25 (Equal to minimum (More than minimum (Equal to minimum (More than minimum Particulars Total (A) wage) wage) Total (D) wage) wage) No. (B) %(B/A) No. (C) % (C/A) No.(E) % (E/D) No. (F) % (F/D) Employees Permanent employees 179,308 5,724 3.19 173,584 96.8 173,785 8,646 4.97 165,139 95.02 Male 113,493 2,736 2.41 110,757 97.58 110,799 4,526 4.08 106,273 95.91 Female 65,794 2,987 4.53 62,807 95.46 62,980 4,120 6.54 58,860 93.45 Other 21 1 4.76 20 95.23 6 0 0.00 6 100 Note: For eligible employees in India Geography 3. Details of remuneration/salary/wages: a. Median remuneration / wages: Please refer to page 139 to 140 of this Annual Report. Notes: 1. For remuneration to Directors kindly refer to the corporate governance report in the Annual Report FY 25-26. 2. Third party service providers are excluded.
540 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT _ E__ *URVV_ZDJHV_SDLG_WR_IHPDOHV_DV___RI_WRWDO_ZDJHV_SDLG_E¥_WKH_HQWLW¥__LQ_WKH_IROORZLQJ_IRUPDW_ _ FY 2025-26 FY 2024-25 Gross wages paid to females as % of total wages 25.67% 25.92% Notes: 1. Global Permanent employees are considered. 2. In accordance with the guidance set out in the Master Circular dated January 30, 2026, the above disclosure is based on salary and wage expenses from the audited financial statements, excluding retirement benefits, ESOPs, and staff welfare expenses, and is consistent with payroll records. 4. Do you have a focal point (Individual/ Committee) responsible for addressing human rights impacts or issues FDXVHG_RU_FRQWULEXWHG_WR_E¥_WKH_EXVLQHVV”__<HV_1R_ Yes. Mr. Saurabh Govil, Chief Human Resources Officer, is responsible for addressing human rights issues. 5. Describe the internal mechanisms in place to redress grievances related to human rights issues. Wipro’s Ombuds Policy has been established to allow workers and other individuals associated with the Company to voice their concerns pertaining to malpractice, impropriety, abuse, and deviant behavior at an early stage through an appropriate channel, freely without fear of retaliation, victimization, or eventual discrimination or disadvantage at workplace. Mechanism followed under the Ombuds process has been displayed on the Company’s intranet and website at—Ombuds Policy. 6. Number of Complaints on the following made by employees and workers: FY 2025-26* FY 2024-25 Number of complaints Number of complaints Number of complaints Number of complaints pending resolution at pending resolution at ŮOHG_GXULQJ_WKH_¥HDU ŮOHG_GXULQJ_WKH_¥HDU the end of year the end of year Sexual Harassment 205 24 195 36 Discrimination at workplace 13 2 8 1 Child Labour 00 0 0 Forced Labour/ Involuntary 00 0 0 Labour Wages 00 0 0 Other human rights related 00 0 0 issues REPORT 2025-26 *The figures in the table represent consolidated group-level data across all gender categories and global locations for the financial year. ANNUAL INTEGRATED WIPRO
541 ___ _&RPSODLQWV_ŮOHG_XQGHU_WKH_6H[XDO_+DUDVVPHQW_RI_:RPHQ_DW_:RUNSODFH__3UHYHQWLRQ__3URKLELWLRQ_DQG_5HGUHVVDO__$FW__ ______LQ_WKH_IROORZLQJ_IRUPDW_ FY 2025-26 FY 2024-25 Total Complaints reported under Sexual Harassment of Women at Workplace (Prevention, 128 125 Prohibition and Redressal) Act, 2013 (POSH) Average of number of female employees/workers at the beginning of the year and as at end 89,093 69,954 of the year Complaints on POSH as a % of female employees / workers 0.14 0.18 Complaints on POSH upheld 117 115 Notes: 1. The POSH Act applies in India; therefore, the reported cases disclosed have been filed by women employees and other women at the workplaces of the group of entities located within India, as the Act protects the rights of all women working or visiting workplaces, regardless of their employment status. 2. Above disclosure on Complaints on POSH upheld, include 14 cases that were pending resolution at the end of previous reporting period. 3. Global employees are covered by Company’s global policy & are governed by respective country’s law. 4. Cases reported includes women other than employees too as per the POSH Act. For the purpose of calculation of ratio, only women employees have been considered. 5. Higher reported cases demonstrate increased awareness and a greater confidence in the resolution mechanism. 8. Mechanisms to prevent adverse consequences to the complainant in discrimination and harassment cases. Ombuds Policy assures all complainants protection and safeguards against perceived or actual victimization or retaliation for reporting a complaint. Moreover, if any complainant still feels or raises such concern of retaliation, they may approach the Chief Ombudsperson for a suitable remedy. ___ _‘R_KXPDQ_ULJKWV_UHTXLUHPHQWV_IRUP_SDUW_RI_¥RXU_EXVLQHVV_DJUHHPHQWV_DQG_FRQWUDFWV”__<HV_1R_ Yes. Human Rights aspects are covered as part of the Wipro Supplier Code of Conduct, which is required for all contracts. 10. Assessments for the year: __RI_¥RXU_SODQWV_DQG_RIŮFHV_WKDW_ZHUH_DVVHVVHG__E¥_HQWLW¥_RU_ Particulars statutory authorities or third parties) Child labour Forced/involuntary labour Sexual harassment 100% Discrimination at workplace Wages _____3URYLGH_GHWDLOV_RI_DQ¥_FRUUHFWLYH_DFWLRQV_WDNHQ_RU_XQGHUZD¥_WR_DGGUHVV_VLJQLŮFDQW_ULVNV__FRQFHUQV_DULVLQJ_IURP_WKH_ assessments at Question 10 above. We conduct monthly audits to address risks and escalate in case of any issues. We ensure all statutory compliances regarding minimum wages and strictly prohibit employment of child labour.
542 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT II. LEADERSHIP INDICATORS ___ ‘HWDLOV_RI_D_EXVLQHVV_SURFHVV_EHLQJ_PRGLÙHG__LQWURGXFHG_DV_D_UHVXOW_RI_DGGUHVVLQJ_KXPDQ_ULJKWV_JULHYDQFHV_RU_ _ complaints. Please refer to “Human Rights & Values at Wipro” in the “People Practices” Section of the Annual Report. Human Rights Policy: Human Rights Policy. 2. Details of the scope and coverage of any human rights due diligence conducted. Please refer to “Human Rights & Values at Wipro” in the “People Practices” Section of the Annual Report. Human Rights Policy: Human Rights Policy. ___ _,V_WKH_SUHPLVH__RIŮFH_RI_WKH_HQWLW¥_DFFHVVLEOH_WR_GLIIHUHQWO¥_DEOHG_YLVLWRUV__DV_SHU_WKH_UHTXLUHPHQWV_RI_WKH_ 5LJKWV_RI_3HUVRQV_ZLWK_‘LVDELOLWLHV_$FW______” Yes 4. Details on assessment of value chain partners: % of value chain partners (by value of business done with Particulars such partners) that were assessed Child labour Forced/involuntary labour Sexual harassment 100% Discrimination at workplace Wages ___ 3URYLGH_GHWDLOV_RI_DQ¥_FRUUHFWLYH_DFWLRQV_WDNHQ_RU_XQGHUZD¥_WR_DGGUHVV_VLJQLŮFDQW_ULVNV__FRQFHUQV_DULVLQJ_IURP_ _ the assessments at Question 4 above. Monthly audits are conducted to address risks and escalate in case of any issues. All statutory compliances regarding minimum wages and other benefits are ensured. Employment of child labour is strictly prohibited. ANNUAL REPORT 2025-26 INTEGRATED WIPRO
543 PRINCIPLE 6 – BUSINESSES SHOULD RESPECT AND MAKE EFFORTS TO PROTECT AND RESTORE THE ENVIRONMENT I. ESSENTIAL INDICATORS ___ ‘HWDLOV_RI_WRWDO_HQHUJ¥_FRQVXPSWLRQ__LQ_-RXOHV_RU_PXOWLSOHV__DQG_HQHUJ¥_LQWHQVLW¥__LQ_WKH_IROORZLQJ_IRUPDW_ Whether total energy consumption and energy intensity is applicable to the Company? Yes Parameter Units FY 2025-26 FY 2024-25 From renewable sources Total electricity consumption (A) Megajoule (MJ) 616,790,586.76 588,140,791.60 Total fuel consumption (B) Megajoule (MJ) 0 0 Energy consumption through other sources (C) Megajoule (MJ) 9,601,636.73 10,261,544.03 Total energy consumed from renewable sources (A+B+C) Megajoule (MJ) 626,392,223.49 598,402,335.63 From non-renewable sources Total electricity consumption (D) Megajoule (MJ) 40,962,688.89 116,279,477.00 Total fuel consumption (E) Megajoule (MJ) 35,144,676.24 41,493,714.70 Energy consumption through other sources (F) Megajoule (MJ) 0 0.00 Total energy consumed from non-renewable sources (D+E+F) Megajoule (MJ) 76,107,365.12 157,773,192.10 Total energy consumed (A+B+C+D+E+F) Megajoule (MJ) 702,499,588.61 756,175,527.80 Energy intensity per rupee of turnover (Total energy consumed / Megajoule /C 0.00075844 0.00084879 Revenue from operations) Energy intensity per rupee of turnover adjusted for Purchasing Megajoule /C 0.01542672 0.017536050 Power Parity (PPP) (Total energy consumed / Revenue from operations adjusted for PPP) Energy intensity in terms of physical output—Occupancy (kWh/ kWh/person/day 9.86 12.10 person/day) Energy intensity (optional)—the relevant metric may be selected by the kWh/sqm 80.64 88.36 entity Notes: 1. Above disclosure is reported for office locations under operational control. 2. Operating revenues have been adjusted using the latest Purchasing Power Parity (PPP) conversion factor for India, as published by the IMF. For the year ended March 31, 2026, the conversion factor is 20.34. Note: Indicate if any independent assessment/evaluation/assurance has been carried out by an external DJHQF¥”__<HV_1R__,I_¥HV__QDPH_RI_WKH_H[WHUQDO_DJHQF¥_ Yes. Independent assurance has been provided by Deloitte Haskins & Sells LLP for FY 2025-26. ___ ‘RHV_WKH_HQWLW¥_KDYH_DQ¥_VLWHV_IDFLOLWLHV_LGHQWLŮHG_DV_GHVLJQDWHG_FRQVXPHUV__’&V__XQGHU_WKH_3HUIRUPDQFH__$FKLHYH_ _ DQG_7UDGH__3$7__6FKHPH_RI_WKH_*RYHUQPHQW_RI_,QGLD”__<HV_1R_ No
544 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT ___ 3URYLGH_GHWDLOV_RI_WKH_IROORZLQJ_GLVFORVXUHV_UHODWHG_WR_ZDWHU__LQ_WKH_IROORZLQJ_IRUPDW_ Parameter Units FY 2025-26 FY 2024-25 Water withdrawal by source (in kilolitres) (i) Surface water kilolitres 0 0 (ii) Groundwater kilolitres 13,519 16,342 (iii) Third party water kilolitres 1,221,903 1,292,138 (iv) Seawater / desalinated water kilolitres 0 0 (v) Others kilolitres 25,801 0 Total volume of water withdrawal (in kilolitres) (i + ii + iii + iv + v) kilolitres 1,261,223 1,308,480 Total volume of water consumption (in kilolitres) kilolitres 1,223,771 1,307,531 Water intensity per rupee of turnover (Total water consumption / kilolitres /C 0.0000013 0.0000015 Revenue from operations) Water intensity per rupee of turnover adjusted for Purchasing kilolitres /C 0.000026874 0.000030322 Power Parity (PPP)(Total water consumption / Revenue from operations adjusted for PPP) Water intensity in terms of physical output — -Water intensity (optional)—the relevant metric may be selected lit/person/day 61.85 75.53 by the entity Notes: 1. Above disclosure represents values across all locations under the operational control. 2. Optional relevant metric selected as lit per person per day for calculating water intensity. Note: Indicate if any independent assessment/evaluation/assurance has been carried out by an external DJHQF¥”__<HV_1R__,I_¥HV__QDPH_RI_WKH_H[WHUQDO_DJHQF¥_ Yes. Independent assurance has been provided by Deloitte Haskins & Sells LLP for FY 2025-26. 4. Provide the following details related to water discharged: Parameter Units FY 2025-26 FY 2024-25 Water discharge by destination and level of treatment (in kilolitres) i) To Surface water kilolitres 0 0 No treatment kilolitres 0 0 With treatment—please specify level of treatment kilolitres 0 0 2025-26 ii) To Groundwater kilolitres 0 0 REPORT No treatment kilolitres 0 0 With treatment—please specify level of treatment kilolitres 0 0 ANNUAL iii) To Seawater kilolitres 0 0 No treatment kilolitres 0 0 INTEGRATED With treatment—please specify level of treatment kilolitres 0 0 iv) third party water kilolitres 37,452 949 No treatment kilolitres 37,056 0 With treatment—tertiary treatment kilolitres 396 949 WIPRO
545 Parameter Units FY 2025-26 FY 2024-25 v) Others kilolitres 0 0 No treatment kilolitres 0 0 With treatment—please specify level of treatment kilolitres 0 0 Total water discharged in kilolitres per area kilolitres ______ 949 Notes: 1. The above disclosures pertain to 2 locations (Electronic city-5 and Sarjapur-2). 2. This includes one location (Sarjapur-2) where the STP is being renovated, as a result of which untreated water was discharged which was sent to local municipality for treatment. _ _1RWH__,QGLFDWH_LI_DQ¥_LQGHSHQGHQW_DVVHVVPHQW_HYDOXDWLRQ_DVVXUDQFH_KDV_EHHQ_FDUULHG_RXW_E¥_DQ_H[WHUQDO_DJHQF¥”_ _<HV_1R___,I_¥HV__QDPH_RI_WKH_H[WHUQDO_DJHQF¥_ Yes. Independent assurance has been provided by Deloitte Haskins & Sells LLP for FY 2025-26. ___ _+DV_WKH_HQWLW¥_LPSOHPHQWHG_D_PHFKDQLVP_IRU_]HUR_OLTXLG_GLVFKDUJH” Yes _ ,I_¥HV__SURYLGH_GHWDLOV_RI_LWV_FRYHUDJH_DQG_LPSOHPHQWDWLRQ_ _ Wipro follows a Zero Liquid Discharge approach across most locations, whereby water is treated to secondary or tertiary quality and reused for non-contact purposes, including flushing, HVAC, and gardening. During the ongoing STP upgrade, untreated water was discharged at one location as part of renovation activities and was directed to the local municipality for treatment. ___ 3OHDVH_SURYLGH_GHWDLOV_RI_DLU_HPLVVLRQV__RWKHU_WKDQ_*+*_HPLVVLRQV__E¥_WKH_HQWLW¥__LQ_WKH_IROORZLQJ_IRUPDW_ _ Whether air emissions (other than GHG emissions) by the entity is applicable to the Company? Yes Parameter Unit FY 2025-26 FY 2024-25 NOx Tonne 17.46 25.74 SOx Tonne 1.77 2.81 Particulate matter (PM) Tonne 0.65 3.17 Persistent organic pollutants (POP) Tonne —Volatile organic compounds (VOC) Tonne—-Hazardous air pollutants (HAP) Tonne —Others—please specify N/A NA NA The values are based on stack emission reports compiled monthly for Diesel Generator (DG) sets at sample sites under Wipro’s operational control. Note: Indicate if any independent assessment/evaluation/assurance has been carried out by an external DJHQF¥”__<HV_1R___,I_¥HV__QDPH_RI_WKH_H[WHUQDO_DJHQF¥_ Yes. Independent assurance has been provided by Deloitte Haskins & Sells LLP for FY 2025-26.
546 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT ___ 3URYLGH_GHWDLOV_RI_JUHHQKRXVH_JDV_HPLVVLRQV__6FRSH___DQG_6FRSH___HPLVVLRQV___LWV_LQWHQVLW¥__LQ_WKH_ _ following format: Whether greenhouse gas emissions (Scope 1 and Scope 2 emissions) & its intensity is applicable to WKH_&RPSDQ¥” Yes Parameter Units FY 2025-26 FY 2024-25 Total Scope 1 emissions (Break-up of the GHG into CO2, CH4, tCO2e 7,649.14 8,046.00 N2O, HFCs, PFCs, SF6, NF3, if available) Total Scope 2 emissions (Break-up of the GHG into CO2, CH4, tCO2e 8,075.06 23,416.00 N2O, HFCs, PFCs, SF6, NF3, if available) Total Scope 1 and Scope 2 emission intensity per rupee of 2e/C 0.000017 0.000035 kgCO turnover (Total Scope 1 and Scope 2 GHG emissions / Revenue from operations) Total Scope 1 and Scope 2 emission intensity per rupee of 2e/C 0.000345 0.000730 kgCO turnover adjusted for Purchasing Power Parity (PPP) (Total Scope 1 and Scope 2 GHG emissions / Revenue from operations adjusted for PPP) Total Scope 1 and Scope 2 emission intensity in terms of tCO2e NA NA physical output Total Scope 1 and Scope 2 emission intensity (optional)—the kgCO2e/sqm 6.50 13.26 relevant metric may be selected by the entity Notes: 1. Optional relevant metric selected as kgCO2e per square metre for calculating intensity. 2. Scope 1 and Scope 2 emissions reported values above represents all locations under the operational control of the consolidated group of entities. 3. Emission factors for Scope 1 emissions are based on the DEFRA 2025 database. For Scope 2 emissions (based on market- based approach) from purchased electricity, emission factors are sourced from the Central Electricity Authority (CEA) database. Note: Indicate if any independent assessment or evaluation or assurance has been carried out by an H[WHUQDO_DJHQF¥”__<HV_1R___,I_¥HV__QDPH_RI_WKH_H[WHUQDO_DJHQF¥ Yes. Independent assurance has been provided by Deloitte Haskins & Sells LLP for FY 2025-26. ___ ‘RHV_WKH_HQWLW¥_KDYH_DQ¥_SURMHFW_UHODWHG_WR_UHGXFLQJ_JUHHQKRXVH_JDV_HPLVVLRQ”_,I_¥HV__SURYLGH_GHWDLOV_ Yes. We have a detailed roadmap to become Net Zero on our value-chain GHG emissions by 2040 with firm interim goals till 2030. Our plans envisage a multi-pronged approach around energy efficiency, renewable energy, green 2025-26 buildings, and scope 3 emission reduction. REPORT For more details, refer to our Carbon reduction Plan. ANNUAL INTEGRATED WIPRO
547 ___ 3URYLGH_GHWDLOV_UHODWHG_WR_ZDVWH_PDQDJHPHQW_E¥_WKH_HQWLW¥__LQ_WKH_IROORZLQJ_IRUPDW_ _ Parameter Units FY 2025-26 FY 2024-25 Total waste generated (in metric tonnes) Plastic Waste (A) metric tonnes 95 97 E-Waste (B) metric tonnes 360 171 Bio Medical Waste (C) metric tonnes 3.5 4 Construction And Demolition Waste(D) metric tonnes 2,206 8,888 Battery Waste (E) metric tonnes 113 159 Radioactive Waste (F) metric tonnes 0 0 Other Hazardous Waste (G) metric tonnes 23 28 Other Non-Hazardous Waste Generated (H). Please specify, if any. metric tonnes 5,131 4,193 (Breakup by composition i.e. by materials relevant to the sector) Total Waste Generated (A+B+C+D+E+F+G+H) metric tonnes 7,932 13,541 Waste intensity per rupee of turnover (Total waste generated / Revenue kg/C 0.00000856 0.0000152 from operations) Waste intensity per rupee of turnover adjusted for Purchasing Power kg/C 0.00017418 0.00031402 Parity (PPP) (Total waste generated / Revenue from operations adjusted for PPP) Waste intensity in terms of physical output metric tonnes N/A N/A Waste intensity (optional)—the relevant metric may be selected by kg/person/day 0.40 0.78 the entity )RU_HDFK_FDWHJRU¥_RI_ZDVWH_JHQHUDWHG__WRWDO_ZDVWH_UHFRYHUHG_WKURXJK_UHF¥FOLQJ__UH_XVLQJ_RU_RWKHU_UHFRYHU¥_RSHUDWLRQV_ (in metric tonnes) (i) Recycled metric tonnes 5,501 4,833 (ii) Re-used metric tonnes 1,506 277 (iii) Other recovery operations metric tonnes 0 0 Total metric tonnes _____ _____ )RU_HDFK_FDWHJRU¥_RI_ZDVWH_JHQHUDWHG__WRWDO_ZDVWH_GLVSRVHG_E¥_QDWXUH_RI_GLVSRVDO_PHWKRG__LQ_PHWULF_WRQQHV_ (i) Incineration metric tonnes 89 79 _LL__/DQGÙOOLQJ metric tonnes 659 8,646 (iii) Other disposal operation metric tonnes 0 0 Total metric tonnes 748* _____ *figures are rounded off. Notes: 1. Above disclosure represents values across all locations under the operational control. 2. Other hazardous waste majorly includes oil waste. Non-Hazardous waste includes organic waste (food waste) and others. 3. The waste that goes to landfills is almost entirely Construction and Demolition waste. Disposing this waste seems to be a systemic problem across the board. The C&D (Construction and Demolition) waste in FY25 was significantly high due to the demolition and redevelopment of the tower from Mysore office location. 4. Waste intensity (Kg per person per day) has been calculated based on the average number of employees attending office locations. 5. Operating revenue has been adjusted using the latest Purchasing Power Parity (PPP) conversion factor for India, as published by the IMF. For the year ended March 31, 2026, the conversion factor is 20.34. 6. For e-waste (computer waste), the reported quantity generated is derived from the quantity disposed of during the reporting period. Any e-waste remaining at the end of the financial year is securely stored at the facilities and is subsequently recycled through approved vendors in accordance with applicable waste management practices.
548 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT Note: Indicate if any independent assessment or evaluation or assurance has been carried out by an H[WHUQDO_DJHQF¥”_<HV_1R____,I_¥HV__QDPH_RI_WKH_H[WHUQDO_DJHQF¥_ Yes. Independent assurance has been provided by Deloitte Haskins & Sells LLP for FY 2025-26. _____%ULHů¥_GHVFULEH_WKH_ZDVWH_PDQDJHPHQW_SUDFWLFHV_DGRSWHG_LQ_¥RXU_HVWDEOLVKPHQWV__‘HVFULEH_WKH_VWUDWHJ¥_ adopted by your Company to reduce usage of hazardous and toxic chemicals in your products and processes and the practices adopted to manage such wastes. Wipro promotes waste reduction and recycling through various measures such as minimizing the use of single-use plastics, promoting paperless operations, and adopting energy-efficient technologies. Wipro collaborates with authorized recycling partners to manage electronic waste (e-waste) responsibly. Waste collection and disposal is done systematically, adhering to predefined schedules and routes to optimize efficiency. Waste segregation is followed at its facilities, and Wipro maintains comprehensive records and documentation related to waste generation, segregation, collection, and disposal. Tracking and reporting is maintained to assess the effectiveness of waste reduction initiatives and identify areas for further improvement. Third-Party Vendor Evaluation is employed to ensure that third-party vendors abide by local waste management laws. _____,I_WKH_HQWLW¥_KDV_RSHUDWLRQV_RIŮFHV_LQ_DURXQG_HFRORJLFDOO¥_VHQVLWLYH_DUHDV__VXFK_DV_QDWLRQDO_SDUNV__ZLOGOLIH_ VDQFWXDULHV__ELRVSKHUH_UHVHUYHV__ZHWODQGV__ELRGLYHUVLW¥_KRWVSRWV__IRUHVWV__FRDVWDO_UHJXODWLRQ_]RQHV_HWF___ ZKHUH_HQYLURQPHQWDO_DSSURYDOV___FOHDUDQFHV_DUH_UHTXLUHG__SOHDVH_VSHFLI¥_GHWDLOV_LQ_WKH_IROORZLQJ_IRUPDW_ The Company does not have operations in ecologically sensitive areas. _____‘HWDLOV_RI_HQYLURQPHQWDO_LPSDFW_DVVHVVPHQWV_RI_SURMHFWV_XQGHUWDNHQ_E¥_WKH_HQWLW¥_EDVHG_RQ_DSSOLFDEOH_ODZV__ LQ_WKH_FXUUHQW_ŮQDQFLDO_¥HDU_ Not Applicable as per Environmental Impact Assessment (“EIA”) notification 2006. 13. Is the entity compliant with the applicable environmental law/ regulations/ guidelines in India; such as the :DWHU__3UHYHQWLRQ_DQG_&RQWURO_RI_3ROOXWLRQ__$FW__$LU__3UHYHQWLRQ_DQG_&RQWURO_RI_3ROOXWLRQ__$FW__(QYLURQPHQW_ SURWHFWLRQ_DFW_DQG_UXOHV_WKHUHXQGHU”__<HV_1R_ Yes II. LEADERSHIP INDICATORS ___ :DWHU_ZLWKGUDZDO__FRQVXPSWLRQ_DQG_GLVFKDUJH_LQ_DUHDV_RI_ZDWHU_VWUHVV__LQ_NLOROLWUHV__ _ For each facility / plant located in areas of water stress, provide the following information: Water withdrawal, consumption and discharge in areas of water stress REPORT 2025-26 (i) Name of the area $OO_RIŮFHV_H[FHSW_$LUROL__*RSDQSDOO¥__.’&__0DQLNRQGD__0¥VRUH__3XQH__&RFKLQ__ ANNUAL Vizag, and Bhubaneswar. (ii) Nature of operations IT Services INTEGRATED WIPRO
549 _ LLL__:DWHU_ZLWKGUDZDO__FRQVXPSWLRQ_DQG_GLVFKDUJH_LQ_WKH_IROORZLQJ_IRUPDW_ _ Parameter Unit FY 2025-26 FY 2024-25 Water withdrawal by source (in kilolitres) Surface water kilolitres 0 0 Ground water kilolitres 12,217 14,530 Third party water kilolitres 537,520 879,030 Seawater / desalinated water kilolitres 0 0 Others* kilolitres 12,980 0 Total volume of water withdrawal (in kilolitres) kilolitres 562,717 893,560 Total volume of water consumption (in kilolitres) kilolitres 525,265 892,611 Water intensity per rupee of turnover (Water consumed / turnover) Kilolitres/C 0.000000567 0.000001002 Water intensity (optional)—the relevant metric may be selected by the lit/person/day 26.55 51 entity Water discharge by destination and level of treatment (in kilolitres) i) Into Surface water kilolitres 0 0 No treatment kilolitres 0 0 With treatment—please specify level of treatment kilolitres 0 0 ii) Into Groundwater kilolitres 0 0 No treatment kilolitres 0 0 With treatment—please specify level of treatment kilolitres 0 0 iii) Into Seawater kilolitres 0 0 No treatment kilolitres 0 0 With treatment—please specify level of treatment kilolitres 0 0 iv) third party water kilolitres 37,452 949 No treatment kilolitres 37,056 0 With treatment—tertiary treatment kilolitres 396 949 v) Others kilolitres 0 0 No treatment kilolitres 0 0 With treatment—please specify level of treatment kilolitres 0 0 Total water discharged in kilolitres per area kilolitres ______ 949 *Includes rainwater harvesting Notes: 1. The above disclosures pertain to 2 locations (Electronic city-5 and Sarjapur-2). This includes one location (Sarjapur-2) where the STP is being renovated, as a result of which untreated water was discharged which was sent to local municipality for treatment. 2. The disclosure above is for India locations only. Note: Indicate if any independent assessment or evaluation or assurance has been carried out by an external DJHQF¥”__<HV_1R___,I_¥HV__QDPH_RI_WKH_H[WHUQDO_DJHQF¥_ Yes, Independent assurance has been provided by Deloitte Haskins & Sells LLP for FY 2025-26.
550 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT ___ 3OHDVH_SURYLGH_GHWDLOV_RI_WRWDO_6FRSH___HPLVVLRQV__LWV_LQWHQVLW¥__LQ_WKH_IROORZLQJ_IRUPDW_ _ Whether total Scope 3 emissions & its intensity is applicable to the Company? Yes Parameter Units FY 2025-26 FY 2024-25 Total Scope 3 emissions (Break-up of the GHG into CO2, CH4, tCO2e 170,928 188,224 N2O, HFCs, PFCs, SF6, NF3, if available) Total Scope 3 emissions per rupee of turnover 2e/C 0.000000185 0.000000211 tCO Total Scope 3 emission intensity (optional)—the relevant metric kgCO2e/sqm 70.64 79.33 may be selected by the entity Notes: 1. The optional metric selected is kg CO2e per square meter for calculating Scope 3 intensity. 2. Category wise emissions and calculation methodology: i. Purchased Goods and Services and Capital Goods (FY26: 39,724 tCO2e; FY25: 32,866 tCO2e): are estimated using Exiobase EEIO factors combined with a spend-based approach. Upstream Transportation & Distribution emissions have been included in Purchased Goods & Services and Capital Goods category. ii. Upstream Fuel and Energy (FY26: 2,911 tCO2e; FY25: 16,349 tCO2e): DEFRA emission factors from 2017, 2021, and 2025, employing a fuel-based methodology. Renewable energy transmission and distribution losses are excluded for FY 25-26. iii. Business Travel (FY26- 29,420 tCO2e; FY25—30,315 tCO2e) Air travel emissions are calculated following the ICAO methodology, while other travel modes apply DEFRA 2025 factors. A distance-based approach is used for all calculations. iv. Employee Commute (FY26: 77,280 tCO2e; FY25: 85,168 tCO2e): Emissions are based on DEFRA 2025 factors, applying a distance-based methodology. Work From Home Emissions are calculated based on “Anthesis work paper”. v. Upstream and Downstream Leased Assets FY26: 21,562 tCO2e FY25: 23,468 tCO2e): Emissions are estimated using intensity data from ‘Our World India’ combined with DEFRA 2021 factors, focusing exclusively on leased office locations with more than 100 employees. vi. Waste Emissions (FY26: 31 tCO2e; FY25: 58 tCO2e) are calculated using DEFRA 2025 emission factors. Note: Indicate if any independent assessment or evaluation or assurance has been carried out by an H[WHUQDO_DJHQF¥”__<HV_1R___,I_¥HV__QDPH_RI_WKH_H[WHUQDO_DJHQF¥_ Yes. Independent assurance has been provided by Deloitte Haskins & Sells LLP for FY 2025-26. ___ _:LWK_UHVSHFW_WR_WKH_HFRORJLFDOO¥_VHQVLWLYH_DUHDV_UHSRUWHG_DW_4XHVWLRQ____RI_(VVHQWLDO_,QGLFDWRUV_DERYH__SURYLGH_ GHWDLOV_RI_VLJQLŮFDQW_GLUHFW__LQGLUHFW_LPSDFW_RI_WKH_HQWLW¥_RQ_ELRGLYHUVLW¥_LQ_VXFK_DUHDV_DORQJ_ZLWK_SUHYHQWLRQ_ and remediation activities. The Company does not have operations in ecologically sensitive areas. ___ ,I_WKH_HQWLW¥_KDV_XQGHUWDNHQ_DQ¥_VSHFLŮF_LQLWLDWLYHV_RU_XVHG_LQQRYDWLYH_WHFKQRORJ¥_RU_VROXWLRQV_WR_LPSURYH_ _ UHVRXUFH_HIŮFLHQF¥__RU_UHGXFH_LPSDFW_GXH_WR_HPLVVLRQV___HIůXHQW_GLVFKDUJH___ZDVWH_JHQHUDWHG__SOHDVH_SURYLGH_ 2025-26 GHWDLOV_RI_WKH_VDPH_DV_ZHOO_DV_RXWFRPH_RI_VXFK_LQLWLDWLYHV__DV_SHU_WKH_IROORZLQJ_IRUPDW_ REPORT Initiative Details of the initiative (Web-link, if any, may be provided Outcome of the initiative undertaken along-with summary) ANNUAL Global Energy Aggregates Building Management System (BMS) inputs on a Optimize operational control and Command Center common platform. LPSURYH_HQHUJ¥_HIŮFLHQF¥_ INTEGRATED Indoor Air Quality Continuous Air Quality monitoring system (PM 2.5, PM 10, TVOC, Improved air quality monitoring CO2__7HPSHUDWXUH__5+__XVLQJ_FHUWLÙHG_VHQVRUV__2OG_FDPSXVHV_ZLOO_ and management for occupants. DOVR_KDYH_LPSURYHG_DLU_ŮOWUDWLRQ_DQG_,$4__,PSURYHG_$LU_4XDOLW¥__ monitoring in place (phase wise execution plan based on RTW). Air quality audit & Implemented 2nd_VWDJH_ÙOWHU_ZLWK_!_____9LUDO_ORDG_ UHGXFWLRQ_HIŮFLHQF¥_ WIPRO
551 Initiative Details of the initiative (Web-link, if any, may be provided along- Outcome of the initiative undertaken with summary) UPS Capacitor Conversion of VRLA (“Valve Regulated Lead Acid”) batteries LIB’s have a longer life of more than 2 to 3 times replacement to Lithium Batteries (LIB) with monitoring system. of VRLA (“Valve Regulated Lead Acid”) batteries. It helps in the reduction of UPS capacity requirement & backup related capacity optimization. 8OWUDŮOWUDWLRQ_DQG_ __RI_WKH_:LSUR_RZQHG_ORFDWLRQV_KDYH_LQVWDOOHG_XOWUDŮOWUDWLRQ_ ,PSURYHG_ZDWHU_UHF¥FOLQJ_HIŮFLHQF¥_ QDQR_ŮOWUDWLRQ where water from these locations is being treated completely. Membrane Bio reactor (“MBR”) is used in 2 of the campuses. And further installation in 2 more locations LV_EHLQJ_FDUULHG_RXW__1DQR_ÙOWUDWLRQ_LV_XVHG_LQ___ORFDWLRQV_IRU_ treatment of fresh water. Phasing out of We have phased out the usage of R-22 in some of Avoided 115 metric tonnes of CO2 emissions R-22 for HVAC Wipro’s owned campuses i.e. SJP 1, KODC (Kochi), CMDC annually in FY 2026. (Coimbatore) to transition towards environment friendly DOWHUQDWLYHV_WKHUHE¥_DFKLHYLQJ_HQHUJ¥_HIŮFLHQF¥_DQG_ORZHU_ operating costs over time. ___ ‘RHV_WKH_HQWLW¥_KDYH_D_EXVLQHVV_FRQWLQXLW¥_DQG_GLVDVWHU_PDQDJHPHQW_SODQ” Yes Details of entity at which business continuity and disaster management plan is placed or weblink. Wipro is aligned to ISO 22301 Business Continuity Management System (“BCMS”) framework which is applicable across global locations, accounts, and service functions. Wipro’s VirtuaDeskTM Business Continuity Solution is designed to introduce desktop and application virtualization to the workplace in a quick and cost-effective manner. We also have a well-developed Business Continuity Management Plan which helped us recover from COVID-19 pandemic. Our business continuity policy is used to plan for climate related disruptions which could impact business objectives. In addition to our current practices, we have the well-established Crisis 24 tool available to effectively communicate with associates during any disruptions, events, or incidents. This platform ensures that everyone receives timely and accurate information, helping us coordinate responses, recovery and keep all associates informed as situations develop. Disclosure weblink of entity at which business continuity and disaster management plan is placed at https://www.wipro.com/engineering/helping-you-navigate-through-disruption/. ___ _‘LVFORVH_DQ¥_VLJQLŮFDQW_DGYHUVH_LPSDFW_WR_WKH_HQYLURQPHQW__DULVLQJ_IURP_WKH_YDOXH_FKDLQ_RI_WKH_HQWLW¥__:KDW_PLWLJDWLRQ_ RU_DGDSWDWLRQ_PHDVXUHV_KDYH_EHHQ_WDNHQ_E¥_WKH_HQWLW¥_LQ_WKLV_UHJDUG” Around 92% of the environmental impact from GHG emissions is from our extended value chain. The main contributing categories are purchased goods and services, business travel and employee commute. We have mitigation plans for each of these—at a high level it is based on engagement and disclosures with our suppliers; travel reduction and avoidance for business travel; EV, public transport and pooling for employee commute and RE procurement for reducing upstream energy emissions.
552 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT 7. Percentage of value chain partners (by value of business done with such partners) that were assessed for environmental impacts. We estimate that approximately 50% of suppliers by value of business would be assessed for environmental impact—across key categories of IT hardware, facility management services and Civil. The natural capital valuation program assesses the environmental impact of our value chain activities, including purchased goods and services. This is based on our spend data for each supplier and categories they belong to. Details of the same are provided in Annual Report under Wipro’s Natural Capital Valuation Program. We engaged with 135 suppliers, through Wipro Initiative for Supplier Engagement (“WISE”) program. 8. How many Green Credits have been generated or procured: a. Number of green credits generated or procured by the listed entity. Not Applicable, since we have committed to SBTi Targets, our emission reduction efforts are focussed on decarbonization. b. Number of green credits generated or procured by the top ten (in terms of value of purchases and VDOHV__UHVSHFWLYHO¥__YDOXH_FKDLQ_SDUWQHUV__ Not Applicable PRINCIPLE 7 – BUSINESSES, WHEN ENGAGING IN INFLUENCING PUBLIC AND REGULATORY POLICY, SHOULD DO SO IN A MANNER THAT IS RESPONSIBLE AND TRANSPARENT I. ESSENTIAL INDICATORS 1._ D__ 1XPEHU_RI_DIŮOLDWLRQV_ZLWK_WUDGH_DQG_LQGXVWU¥_FKDPEHUV_RU_DVVRFLDWLRQV_ 8 b. List the top 10 trade and industry chambers/ associations (determined based on the total members RI_VXFK_ERG¥__WKH_HQWLW¥_LV_D_PHPEHU_RI_DIŮOLDWHG_WR_ Sl. Reach of trade and industry Name of the trade and industry chambers/ associations No. chambers/ associations 1 US Chamber of Commerce International 2 Confederation of Indian Industry (CII) National 3 Federation of Indian Chambers of Commerce and Industry (FICCI) National REPORT 2025-26 4 digital Switzerland International ANNUAL 5 National Association of Software and Services Companies (NASSCOM) National 6 BITKOM International INTEGRATED 7 techUK International 8 Indo-French Chamber of Commerce and Industry (IFCCI) International 2. Provide details of corrective action taken or underway on any issues related to anti-competitive conduct by the entity based on adverse orders from regulatory authorities. WIPRO None
553 II. LEADERSHIP INDICATORS 1. Details of public policy positions advocated by the entity: Frequency of Whether review by board Method information (Annually/ Half Public policy advocated resorted for Web Link, if available available in public yearly/ Quarterly such advocacy domain? (Yes/No) / Others—please specify) Talent – Many associations place talent at the center Events/ Yes Others- when US Chamber of Commerce of their advocacy, stressing the need for a high- Reports/ opportunities Foundation performing, adaptable, and skilled workforce that Meetings/ arrive CII can respond to changing demands. They view talent Consultation Nasscom development as a source of competitive advantage Tech UK and therefore emphasize reskilling, upskilling, leadership development, and digital education to meet the rising demand for digital skills in an increasingly digital economy. ESG: Industry associations converge on the need Events/ Yes Others- when US Chamber of Commerce for a common platform to collectively advocate for Reports/ opportunities CII practical and implementable climate policies. The Meetings/ arrive FICCI Confederation of Indian Industry (CII) emphasizes Consultation Nasscom fostering a business-friendly ecosystem through Tech UK collaboration. FICCI highlights the critical role of Bitkom businesses and communities in environmental stewardship. NASSCOM positions sustainability as a key service frontier, while techUK underscores the enabling power of digital technologies in advancing a net-zero future. Across these perspectives, stakeholder collaboration remains central to integrating economic, social, and environmental sustainability. Mobility—Many associations advocates for Events/ Yes Others- when US Chamber of Commerce immigration reform to address critical workforce Reports/ opportunities Foundation needs, fostering economic growth and innovation. Meetings/ arrive Nasscom CII promotes free movement of professional and visa Consultation Bitkom QRUPV_VLPSOLÙFDWLRQ___,)&&,_,QWHUQDWLRQDO_0LJUDWLRQ_ Division facilitates global talent mobility, aligning industry needs with welfare maximization. NASSCOM lobbies for Skilled Mobility and Liberal Visa policies. BITKOM focuses on improving immigration processes for IT professionals, combating shortages in Germany through policy, advocacy and reports.
554 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT Frequency of Whether review by board Method information (Annually/ Half Public policy advocated resorted for Web Link, if available available in public yearly/ Quarterly such advocacy domain? (Yes/No) / Others—please specify) Future of Work—Associations like the Events/ Yes Others- when US Chamber of Commerce US Chamber envision a dynamic future Reports/ opportunities Foundation of work, it emphasizes adaptability Meetings/ arrive and empowerment for individuals and Consultation CII businesses. CII stresses the urgent need Tech UK for skilling in emerging technologies. FICCI anticipates a hybrid work model in India. NASSCOM underscores the importance of human centric leadership amid technological evolution. tech UK highlights WKH_ULVH_RI_ùH[LEOH_ZRUN_XUJLQJ_UHDGLQHVV_IRU_ digital transformation. BITKOM addresses diverse challenges through education and labour law reforms. Together, they advocate for a future workforce equipped with skills and conditions to thrive in a rapidly evolving landscape. Shaping prosperity and innovation globally. REPORT 2025-26 ANNUAL INTEGRATED WIPRO
555 PRINCIPLE 8 – BUSINESSES SHOULD PROMOTE INCLUSIVE GROWTH AND EQUITABLE DEVELOPMENT I. ESSENTIAL INDICATORS ___ _‘HWDLOV_RI__6RFLDO_,PSDFW_$VVHVVPHQWV__6,$__RI_SURMHFWV_XQGHUWDNHQ_E¥_WKH_HQWLW¥_EDVHG_RQ_DSSOLFDEOH_ODZV__LQ_WKH_ FXUUHQW_ŮQDQFLDO_¥HDU_ Whether Results conducted by communicated Name and brief details of project independent Relevant Web Link in public domain external agency (Yes/No) (Yes/No) WORK-INTEGRATED LEARNING PROGRAMS: It includes WASE (Wipro Yes Yes Impact Assessment Academy of Software Excellence) and WIMS (Wipro Infrastructure Management Summary FY’26 School) Programs, addresses the growing demand for skilled talent in the IT/ ITeS sector by integrating academic learning with real-time project experience. With over two decades of impact, the program enables BCA/B.Sc. graduates to pursue an M.Tech from BITS Pilani while gaining hands-on industry exposure. It has successfully built a strong pipeline of industry-ready professionals, particularly from low-income and Tier 2–3 backgrounds, demonstrating VWURQJ_LQFOXVLRQ__7KH_SURJUDP_KDV_OHG_WR_VLJQLÙFDQW_LPSURYHPHQW_LQ_WHFKQLFDO_ capabilities (self-rating increasing from ~2.35 to ~4.75) and enjoys high satisfaction, with 97% participant recommendation. Overall, WILP continues WR_GULYH_ŮQDQFLDO_LQGHSHQGHQFH__HQKDQFH_HPSOR¥DELOLW¥__DQG_VXSSRUW_VRFLR_ economic mobility among its participants. TRANSITION TO RENEWABLE ENERGY: In FY26, the Company procured Yes Yes Impact Assessment approximately 94 million units of renewable energy, primarily from solar Summary FY’26 DQG_ZLQG_VRXUFHV__ZLWK_QR_VLJQLÙFDQW_LPSDFW_RQ_IRUHVWV_RU_ZLOGOLIH_DQG_ adherence to environmental safeguards at generation sites. The initiative resulted in total impact savings of around USD 14 million (up from USD 12 million in FY25), including the avoidance of 103,330 tons of GHG emissions and water savings of about 2.8 million m³ (~USD 1.1 million). While there is a negative land-use impact (~USD 1.7 million) due to the higher land footprint of renewable energy installations, the overall outcome of the program continues to be assessed as “Highly Positive.” 2. Provide information on project(s) for which ongoing Rehabilitation and Resettlement (R&R) is being undertaken by your entity. Not Applicable 3. Describe the mechanisms to receive and redress grievances of the community. In addition to Grievance Redressal, the community stakeholders also have the option of sharing their concerns with us via e-mail mentioned on our website. We have registers at all our locations which can be used by any stakeholder group to express their concerns. 4. Percentage of input material (inputs to total inputs by value) sourced from suppliers: Parameter FY 2025-26 FY 2024-25 Directly sourced from MSMEs/ small producers 8.63% 3.99% Directly from within India 28.06% 25.84% Note: The increase in MSME percentage is primarily driven by the revised definition of MSMEs, along with higher overall procurement spend.
556 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT 5. Job creation in smaller towns—Disclose wages paid to persons employed (including employees or workers HPSOR¥HG_RQ_D_SHUPDQHQW_RU_QRQ_SHUPDQHQW___RQ_FRQWUDFW_EDVLV__LQ_WKH_IROORZLQJ_ORFDWLRQV__DV___RI_WRWDO_ZDJH_FRVW_ Parameter FY 2025-26 FY 2024-25 % of Job creation in Rural areas 0.02% 0.02% % of Job creation in Semi-Urban areas 2.22% 1.73% % of Job creation in Urban areas 12.71% 15.79% % of Job creation in Metropolitan area 85.05% 82.47% Note: 1. Permanent employees at our India locations have been considered in the above disclosure. 2. In accordance with the guidance set out in the Master Circular dated January 30, 2026, the above disclosure is based on salary and wage expenses from the audited financial statements, excluding retirement benefits, ESOPs, and staff welfare expenses, and is consistent with payroll records. II. LEADERSHIP INDICATORS ___ 3URYLGH_GHWDLOV_RI_DFWLRQV_WDNHQ_WR_PLWLJDWH_DQ¥_QHJDWLYH_VRFLDO_LPSDFWV_LGHQWLŮHG_LQ_WKH_6RFLDO_,PSDFW_ _ Assessments (Reference: Question 1 of Essential Indicators above): Not Applicable 2. Provide the following information on CSR projects undertaken by your entity in designated aspirational GLVWULFWV_DV_LGHQWLŮHG_E¥_JRYHUQPHQW_ERGLHV_ Amount spent for CSR Projects Undertaken Aspirational district of CSR projects undertaken projects undertaken (in J) Education Visakhapatnam 3,107,831 Education Gaya 1,300,000 Education Ranchi 1,008,752 Sustainability Education Wayanad 270,000 Education: Systemic Reforms Udham Singh Nagar 529,200 3. (a). Do you have a preferential procurement policy where you give preference to purchase from VXSSOLHUV_FRPSULVLQJ_PDUJLQDOL]HG_YXOQHUDEOH_JURXSV”__<HV_1R_1RW_$SSOLFDEOH_ Not Applicable _ _E____)URP_ZKLFK_PDUJLQDOL]HG_YXOQHUDEOH_JURXSV_GR_¥RX_SURFXUH” _ 2025-26 Not Applicable REPORT _ _F____:KDW_SHUFHQWDJH_RI_WRWDO_SURFXUHPHQW__E¥_YDOXH__GRHV_LW_FRQVWLWXWH” ANNUAL Not Applicable INTEGRATED ___ ‘HWDLOV_RI_WKH_EHQHŮWV_GHULYHG_DQG_VKDUHG_IURP_WKH_LQWHOOHFWXDO_SURSHUWLHV_RZQHG_RU_DFTXLUHG_E¥_¥RXU_HQWLW¥_ _ _LQ_WKH_FXUUHQW_ŮQDQFLDO_¥HDU___EDVHG_RQ_WUDGLWLRQDO_NQRZOHGJH_ Not Applicable WIPRO
557 ___ _‘HWDLOV_RI_FRUUHFWLYH_DFWLRQV_WDNHQ_RU_XQGHUZD¥__EDVHG_RQ_DQ¥_DGYHUVH_RUGHU_LQ_LQWHOOHFWXDO_SURSHUW¥_UHODWHG_GLVSXWHV_ wherein usage of traditional knowledge is involved. Not Applicable ___ ‘HWDLOV_RI_EHQHÙFLDULHV_RI_&65_SURMHFWV_ Number of persons __RI_EHQHÙFLDULHV_IURP_YXOQHUDEOH_ CSR project EHQHÙWWHG_IURP_&65_SURMHFWV and marginalized groups Improving educational access 34,525 90 Improving educational quality (India) 91,729 90 Education for children with disabilities 17,500 100 Sustainability education & research 21,780 60 Engineering education and digital skilling 77,397 -Urban Spaces and Community Ecology 29,145 100 Primary Healthcare 700,000 100 Disaster Response 4,255 100 Employee Engagement (India and Overseas) 60,158 100 PRINCIPLE 9 – BUSINESSES SHOULD ENGAGE WITH AND PROVIDE VALUE TO THEIR CONSUMERS IN A RESPONSIBLE MANNER I. ESSENTIAL INDICATORS 1. Describe the mechanisms in place to receive and respond to consumer complaints and feedback. Customers have multiple channels for raising grievances- account managers, client engagement managers, the customer advocacy group and through independently administered satisfaction surveys. There is ongoing, project based, and annual feedback from our customers. 2. Turnover of products and or services as a percentage of turnover from all products/ services that carry information DERXW_(QYLURQPHQWDO_DQG_VRFLDO_SDUDPHWHUV_UHOHYDQW_WR_WKH_SURGXFW__VDIH_DQG_UHVSRQVLEOH_XVDJH_DQG_5HF¥FOLQJ_DQG_ or safe disposal as a percentage to total turnover. Since we are not in B2C or product business, this is not applicable. 3. Number of consumer complaints in respect of the following: FY 2025-26 FY 2024-25 Particulars Pending Pending Received Received resolution at Remark resolution at Remark during the year during the year end of the year end of the year Consumer complaints Data privacy 00 NA 0 0 NA Advertising 00 NA 0 0 NA Cybersecurity 00 NA 0 0 NA Delivery of essential services 00 NA 0 0 NA Restrictive trade practices 00 NA 0 0 NA Unfair trade practices 00 NA 0 0 NA Other 00 NA 0 0 NA NA- Not applicable.
558 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT 4. Details of instances of product recalls on account of safety issues: Not Applicable ___ _‘RHV_WKH_HQWLW¥_KDYH_D_IUDPHZRUN_RU_SROLF¥_RQ_F¥EHUVHFXULW¥_DQG_ULVNV_UHODWHG_WR_GDWD_SULYDF¥”__<HV_1R_ Yes _ _,I_DYDLODEOH__SURYLGH_D_ZHE_OLQN_RI_WKH_SROLF¥_ https://www.wipro.com/privacy-statement/ ___ _3URYLGH_GHWDLOV_RI_DQ¥_FRUUHFWLYH_DFWLRQV_WDNHQ_RU_XQGHUZD¥_RQ_LVVXHV_UHODWLQJ_WR_DGYHUWLVLQJ__DQG_GHOLYHU¥_ of essential services; cybersecurity and data privacy of customers; re-occurrence of instances of product recalls; penalty/ action taken by regulatory authorities on safety of products/ services. In case of ransomware attack, we support the customers with our robust ransomware recovery processes. Wipro also highlights potential vulnerabilities to customers and supports them with measures to protect themselves including mitigation advisory and strategies. 7. Provide the following information relating to data breaches: a. Number of instances of data breaches NIL _ E__ 3HUFHQWDJH_RI_GDWD_EUHDFKHV_LQYROYLQJ_SHUVRQDOO¥_LGHQWLŮDEOH_LQIRUPDWLRQ_RI_FXVWRPHUV _ NIL _ F__ ,PSDFW__LI_DQ¥_RI_WKH_GDWD_EUHDFKHV_ _ No Impact II. LEADERSHIP INDICATORS 1. Web link where information on products and services of the entity can be accessed. https://www.wipro.com/ 2. Steps taken to inform and educate consumers about safe and responsible usage of products and/or services. Not Applicable 3. Mechanisms in place to inform consumers of any risk of disruption/ discontinuation of essential services. We have a dedicated team who work on major incidents or disruption of services. We have ISO 22301:2019 aligned Business Continuity Management System (BCMS) framework implemented across all global delivery locations REPORT 2025-26 covering customer accounts and service functions. ANNUAL ___ _‘RHV_WKH_HQWLW¥_GLVSOD¥_SURGXFW_LQIRUPDWLRQ_RQ_WKH_SURGXFW_RYHU_DQG_DERYH_ZKDW_LV_PDQGDWHG_DV_SHU_ORFDO_ODZV”_ INTEGRATED (Yes/No/Not Applicable) Not Applicable, since we are not in B2C or product business. Did your entity carry out any survey with regard to consumer satisfaction relating to the major products RU_VHUYLFHV_RI_WKH_HQWLW¥_VLJQLŮFDQW_ORFDWLRQV_RI_RSHUDWLRQ_RI_WKH_HQWLW¥_RU_WKH_HQWLW¥_DV_D_ZKROH”__<HV_1R_ WIPRO Yes
559 INDEPENDENT PRACTITIONER’S REASONABLE ASSURANCE REPORT ON IDENTIFIED SUSTAINABILITY INFORMATION IN WIPRO LIMITED’S BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT To the Board of Directors of WIPRO LIMITED 1. We have undertaken to perform reasonable assurance engagement, for WIPRO LIMITED (the “Company”) vide our engagement letter dated January 23, 2026 in respect of the agreed Sustainability Information listed below (the “Identified Sustainability Information” or “BRSR Core indicators”) in accordance with the Criteria stated in paragraph 3 below. This Sustainability Information is included in the Business Responsibility and Sustainability Report (the “BRSR” or the “Report”) included within the Integrated Annual Report (the “IAR”) of the Company for the year ended March 31, 2026. This engagement was conducted by a multidisciplinary team including assurance practitioners, environmental engineers and specialists. ___,GHQWLŮHG_6XVWDLQDELOLW¥_,QIRUPDWLRQ Our scope of reasonable assurance consists of the BRSR Core indicators listed in the Appendix I to our report. The reporting boundary of the Report is as disclosed in Question 13 of Section A: General Disclosure of the BRSR Report with exceptions disclosed by way of note under respective questions of the BRSR Report, where applicable. Our reasonable assurance engagement was with respect to the year ended March 31, 2026 information only and we have not performed with respect to earlier periods or any other elements, included in the Report, and, therefore, do not express any opinion thereon. 3. Criteria The Criteria used by the Company to prepare the Identified Sustainability Information is as under: • Regulation 34(2)(f) of the Securities and Exchange Board of India (the “SEBI”) (Listing Obligations and Disclosure Requirements), Regulations, 2015 as amended; and • Business Responsibility and Sustainability Reporting Requirements for listed entities per Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 (the “SEBI Master Circular”). 4. Management’s Responsibility The Company’s management is responsible for selecting or establishing suitable criteria for preparing the Sustainability Information including the reporting boundary of the Report, disclosing environmental information basis operational control approach, taking into account applicable laws and regulations, if any, related to reporting on the Sustainability Information, identification of key aspects, engagement with stakeholders, content, preparation and presentation of the Identified Sustainability Information in accordance with the Criteria. This responsibility includes design, implementation and maintenance of internal controls relevant to the preparation of the Report and the measurement of Identified Sustainability Information, which is free from material misstatement, whether due to fraud or error. 5. Inherent limitations 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 companies.
560 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT 6. Our Independence and Quality Control We have maintained our independence and confirm that we have met the requirements of the Code of Ethics issued by the Institute of Chartered Accountants of India (the “ICAI”) and the SEBI Master Circular, and its clarifications thereto and have the required competencies and experience to conduct this assurance engagement. We apply 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”, and accordingly maintain a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards, and applicable legal and regulatory requirements. 7. Our Responsibility Our responsibility is to express a reasonable assurance opinion on the Identified Sustainability Information listed in Appendix I based on the procedures we have performed and evidence we have obtained. We conducted our engagement in accordance with the Standard on Sustainability Assurance Engagements (SSAE) 3000, “Assurance Engagements on Sustainability Information”, and Standard on Assurance Engagements (SAE) 3410 “Assurance Engagements on Greenhouse Gas Statements” (together the “Standards”), both issued by the Sustainability Reporting Standards Board (the “SRSB”) of the ICAI. These standards require that we plan and perform our engagement to obtain reasonable assurance about whether the Identified Sustainability Information listed in Appendix I and included in the Report are prepared, in all material respects, in accordance with the Criteria. As part of a reasonable assurance engagement in accordance with the Standards, we exercise professional judgment and maintain professional skepticism throughout the engagement. A reasonable assurance engagement involves identifying and assessing the risks of material misstatement of the Identified Sustainability Information whether due to fraud or error, responding to the assessed risks as necessary in the circumstances. The procedures we performed were based on our professional judgment and included inquiries, observation of processes performed, inspection of documents, evaluating the appropriateness of quantification methods and reporting policies, analytical procedures and agreeing or reconciling with underlying records. Given the circumstances of the engagement, in performing the procedures listed above, we: • Obtained an understanding of the Identified Sustainability Information and related disclosures; • Obtained an understanding of the assessment criteria and their suitability for the evaluation and/or measurements of the Identified Sustainability Information; • Made inquiries of Company’s management, including Sustainability team, Facilities Management Group, Human resource team amongst others and those with the responsibility for preparation of the Report; REPORT 2025-26 • Obtained an understanding and performed an evaluation of the design of the key systems, processes and controls ANNUAL for recording, processing and reporting on the Identified Sustainability Information at the corporate office and at other locations/offices on a sample basis. This included evaluating the design of those controls relevant to the INTEGRATED engagement and determining whether they have been implemented by performing procedures in addition to inquiry of the personnel responsible for the Identified Sustainability Information; WIPRO
561 • Based on the above understanding and the risks that the Identified Sustainability Information may be materially misstated, determined the nature, timing and extent of further procedures; • Tested the key assumptions, emission factors and methodologies used for calculation of the Greenhouse Gas (the “GHG”) emissions; • Tested the Company’s process for collating the sustainability information through agreeing or reconciling the Identified Sustainability Information with the underlying records on a sample basis; and • Tested the consolidation for locations/offices on a sample basis and corporate office under the reporting boundary for ensuring the completeness of data being reported. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our reasonable assurance opinion. 8. Exclusions Our assurance scope excludes the following and therefore we do not express an opinion on: • Operations of the Company other than Reporting Boundary set out in Question 13 of Section A: General Disclosures of the BRSR Report, for the Identified Sustainability Information listed in Appendix I; • AspectsoftheReportandthedata/information(qualitativeorquantitative)otherthantheIdentifiedSustainabilityInformation; • Data and information outside the defined reporting period i.e. the financial year ended March 31, 2026; • The statements that describe expression of opinion, belief, aspiration, expectation, aim, or future intentions provided by the Company. 9. Other information The Company’s management is responsible for the other information. The other information comprises the information included within the BRSR other than Identified Sustainability Information and our independent assurance reports dated June 12, 2026 thereon. Our opinion on the Identified Sustainability Information does not cover the Other information and we do not express any form of assurance thereon. In connection with our assurance engagement of the Identified Sustainability Information, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the Identified Sustainability Information or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 10. Reasonable Assurance Opinion Based on the procedures we have performed and the evidence we have obtained, the Identified Sustainability Information for the year ended March 31, 2026 listed in Appendix I and presented in the Report are prepared in all material respects, in accordance with the Criteria mentioned in paragraph 3 above.
562 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT 11. Restriction on use Our Reasonable Assurance report has been prepared and addressed to the Board of Directors of the Company at the request of the Company solely, to assist the Company in reporting on Company’s sustainability performance and activities. Accordingly, we accept no liability to anyone, other than the Company. Our Reasonable Assurance report should not be used for any other purpose or by any person other than the addressees of our report. We neither accept nor assume any duty of care or liability for any other purpose or to any other party to whom our report is shown or into whose hands it may come without our prior consent in writing. For Deloitte Haskins & Sells LLP Chartered Accountants (Firm’s Registration No. 117366W / W-100018) Pratiq Shah Partner Membership No. 111850 UDIN: 26111850KZLVIO2718 Place: Mumbai Date: June 13, 2026 ANNUAL REPORT 2025-26 INTEGRATED WIPRO
563 APPENDIX I Identified Sustainability Information subject to Reasonable Assurance Sr. Reporting Standard Reference Indicator number and description No. BRSR Section C: Principle [P] Wise Performance Disclosures- Essential Indicators [E] 1. P-1: Businesses should conduct and govern E-8: Number of days of accounts payables ((Accounts payable *365) / Cost of themselves with integrity, and in a manner that is goods/services procured). Ethical, Transparent and Accountable. E-9: Details of concentration of purchases and sales with trading houses, dealers, and related parties along-with loans and advances and investments, with related parties. 2. P-3: Businesses should respect and promote the E-1c: Spending on measures towards well-being of employees and workers well-being of all employees, including those in their (including permanent and other than permanent. value chains. E-11: Details of safety related incidents. 3. P-5: Businesses should respect and promote human E-3b: Gross wages paid to females as % of total wages paid by the entity. rights. (____&RPSODLQWV_ÙOHG_XQGHU_WKH_6H[XDO_+DUDVVPHQW_RI_:RPHQ_DW_:RUNSODFH_ (Prevention, Prohibition and Redressal) Act, 2013. 4. P-6: Businesses should respect and make efforts to E-1: Details of total energy consumption (in Joules or multiples) and energy protect and restore the environment. intensity. E-3: Disclosures related to water withdrawal and consumption (in Kilo litres) and its intensity. E-4: Details related to water discharged (in Kilo litres). E-7: Details of greenhouse gas emissions (in tCO2e) (Scope 1 and Scope 2 emissions) and its intensity. E-9: Details of waste generated (in metric tonnes) and its intensity, total waste recovered through recycling, re-using or other recovery operations (in metric tonnes) and total waste disposed by nature of disposal method (in metric tonnes). 5. P-8: Businesses should promote inclusive growth E-4: Percentage of input material (inputs to total inputs by value) sourced and equitable development. from suppliers. E-5: Job creation wages paid to persons employed (including employees or workers employed on a permanent or non-permanent / on contract basis), as % of total wage cost. 6. P-9: Businesses should engage with and provide E-7: Information relating to data breaches. value to their consumers in a responsible manner.
564 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT INDEPENDENT PRACTITIONER’S LIMITED ASSURANCE REPORT ON IDENTIFIED SUSTAINABILITY INFORMATION OF WIPRO LIMITED To the Board of Directors of WIPRO LIMITED 1. We have undertaken to perform limited assurance engagement, for WIPRO LIMITED (the “Company”) vide our engagement letter dated January 23, 2026 in respect of the agreed Sustainability Information listed below (the “Identified Sustainability Information”) in accordance with the Criteria stated in paragraph 3 below. This Sustainability Information is included in the Business Responsibility and Sustainability Report (the “BRSR” or the “Report”) within the Integrated Annual Report (the “IAR”) of the Company for the year ended March 31, 2026. This engagement was conducted by a multidisciplinary team including assurance practitioners, environmental engineers, and specialists. ___,GHQWLŮHG_6XVWDLQDELOLW¥_,QIRUPDWLRQ Our scope of limited assurance consists of the Sustainability Information listed in Appendix I to our report. The reporting boundary of the Report is as disclosed in Question 13 of Section A: General Disclosure of the BRSR Report with exceptions disclosed by way of note under respective questions of the BRSR Report, where applicable. Our limited assurance engagement was with respect to the year ended March 31, 2026 information and we have not performed any procedures with respect to earlier periods or any other elements included in the Report and, therefore, do not express any conclusion thereon. 3. Criteria The Criteria used by the Company to prepare the Identified Sustainability Information is listed below: • Regulation 34(2)(f) of the Securities and Exchange Board of India (the “SEBI”) (Listing Obligations and Disclosure Requirements), Regulations, 2015 as amended; and • Business Responsibility and Sustainability Reporting Requirements for listed entities per Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 (the “SEBI Master Circular”). 4. Management’s Responsibility The Company’s management is responsible for selecting or establishing suitable criteria for preparing the Sustainability Information including the reporting boundary of the Report, taking into account applicable laws and regulations, if any, related to reporting on the Sustainability Information, identification of key aspects, engagement with stakeholders, content, preparation and presentation of the Identified Sustainability Information in accordance with the Criteria. This responsibility includes design, implementation and maintenance of internal controls relevant to the preparation of the Report and the measurement of Identified Sustainability Information, which is free from REPORT 2025-26 material misstatement, whether due to fraud or error. ANNUAL 5. Inherent limitations The absence of a significant body of established practice on which to draw to evaluate and measure non-financial INTEGRATED information allows for different, but acceptable, measures and measurement techniques and can affect comparability between companies. WIPRO
565 6. Our Independence and Quality Control We have maintained our independence and confirm that we have met the requirements of the Code of Ethics issued by the Institute of Chartered Accountants of India (the “ICAI”) and the SEBI Master Circular, and its clarifications thereto and have the required competencies and experience to conduct this assurance engagement. We apply 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”, and accordingly maintain a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards, and applicable legal and regulatory requirements. 7. Our Responsibility Our responsibility is to express a limited assurance conclusion on the Identified Sustainability Information listed in Appendix I based on the procedures we have performed and evidence we have obtained. We conducted our engagement in accordance with the Standard on Sustainability Assurance Engagements (SSAE) 3000, “Assurance Engagements on Sustainability Information”, and Standard on Assurance Engagements (SAE) 3410 “Assurance Engagements on Greenhouse Gas Statements” (together the “Standards”), both issued by the Sustainability Reporting Standards Board (the “SRSB”) of the ICAI. These Standards require that we plan and perform our engagement to obtain limited assurance about whether the Identified Sustainability Information listed in Appendix I and included in the Report is free from material misstatement. As part of limited assurance engagement, in accordance with the Standard, we exercise professional judgment and maintain professional skepticism throughout the engagement. A limited assurance engagement involves assessing the suitability in the circumstances of the Company’s use of the Criteria as the basis for the preparation of the Identified Sustainability Information as listed in Appendix I, assessing the risks of material misstatement of the Identified Sustainability Information whether due to fraud or error, responding to the assessed risks as necessary in the circumstances, and evaluating the overall presentation of the Identified Sustainability Information. A limited assurance engagement is substantially less in scope than a reasonable assurance engagement in relation to both the risk assessment procedures, including an understanding of internal controls, and the procedures performed in response to the assessed risks. The procedures we performed were based on our professional judgment and included inquiries, observation of processes performed, inspection of documents and evaluating the appropriateness of quantification methods and reporting policies and agreeing with underlying records. Given the circumstances of the engagement, in performing the procedures listed above, we: • Obtained an understanding of the Identified Sustainability Information and related disclosures; • Obtained an understanding of the assessment criteria and their suitability for the evaluation and/or measurements of the Identified Sustainability Information; • Made inquiries of Company’s management, including Sustainability team, Facilities Management Group, Human Resource team amongst others and those with the responsibility for preparation of the Report; • Obtained an understanding of the key systems, processes and controls for recording, processing and reporting on the Identified Sustainability Information at the corporate office and at other locations /offices on a sample basis. Our procedures did not include evaluating the suitability of design, obtaining evidence about their implementation or testing operating effectiveness of particular control activities;
566 STATUTORY REPORTS AND FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT • Based on the above understanding and the risks that the sustainability information may be materially misstated, determined the nature, timing and extent of further procedures; Reviewed the key assumptions, emission factors and methodologies used for calculation of the Greenhouse Gas (the “GHG”) emissions; • Reviewed the Company’s process for collating the sustainability information through agreeing or reconciling the Identified Sustainability Information with the underlying records on a sample basis; and • Reviewed the consolidation for locations/offices on a sample basis and corporate office under the reporting boundary for ensuring the completeness of data being reported. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our limited assurance conclusion. 8. Exclusions Our assurance scope excludes the following and therefore we do not express a conclusion on: • Operations of the Company other than Reporting Boundary set out in Question 13 of Section A: General Disclosures of the BRSR Report, for the Identified Sustainability Information listed in Appendix I; • Aspects of the Report and the data/information (qualitative or quantitative) other than the Identified Sustainability Information; • Data and information outside the defined reporting period i.e. the financial year ended March 31, 2026; and • The statements that describe expression of opinion, belief, aspiration, expectation, aim, or future intentions provided by the Company. 9. Limited Assurance Conclusion Based on the procedures we have performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the Identified Sustainability Information listed in Appendix I and presented for the year ended March 31, 2026 in the Report for the year ended March 31, 2026 are not prepared, in all material respects, in accordance with the Criteria as stated in paragraph 3 above. 10. Restriction on use Our Limited Assurance report has been prepared and addressed to the Board of Directors of the Company at the request of the Company solely, to assist the Company in reporting on Company’s sustainability performance and activities. Accordingly, we accept no liability to anyone, other than the Company. Our Limited Assurance report should not be used for any other purpose or by any person other than the addressees of our report. We neither accept nor assume any duty of care or liability for any other purpose or to any other party to whom our report is shown or into whose hands it may come without our prior consent in writing. REPORT 2025-26 For Deloitte Haskins & Sells LLP ANNUAL Chartered Accountants (Firm’s Registration No. 117366W / W-100018) INTEGRATED Pratiq Shah Partner Membership No. 111850 UDIN: 26111850QBREOM8193 WIPRO Place: Mumbai Date: June 13, 2026
567 APPENDIX I Identified Sustainability Information subject to Limited Assurance Sr. Reporting Standard Reference Indicator number No. BRSR Section C: Principle [P] Wise Performance Disclosure Essential Indicators [E] 1. P-3: Businesses should respect and promote (____‘HWDLOV_RI_UHWLUHPHQW_EHQHÙWV_ the well-being of all employees, including E-8: Details of training given to employees and workers on health and those in their value chains. safety measures and on skill upgradation. E-9: Details of performance and career development reviews of employees and workers, by gender. 2. P-5: Businesses should respect and promote E-1: Employees and workers who have been provided training on human human rights. rights issues and policy(ies) of the entity. 3. P6: Businesses should respect and make L-2: Details of total Scope 3 emissions & its intensity(Total Scope 3 efforts to protect and restore the environment. emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available). Category 1: Purchased goods and services Category 2: Capital goods Category 3: Fuel- and energy-related activities (not included in Scope 1 or Scope 2) Category 5: Waste generated in operations Category 6: Business travel Category 7: Employee commuting Category 8: Upstream leased assets Category 13: Downstream leased assets E-6 Air emissions (other than GHG emissions) by the entity: NOx, SOx, Particulate Matter (PM), Persistent organic pollutants (POP), Volatile organic compounds (VOC), Hazardous air pollutants (HAP), Others.