YOUNGMAN INDIA PRIVATE LIMITED

CIN: U71200DL2011PTC220418
Registered Office: B1/H3, Ground Floor, Mathura Road, Mohan Co-operative Industrial Area, BTPS (South Delhi), New Delhi, South Delhi – 110044, Delhi

CORPORATE SOCIAL RESPONSIBILITY (CSR) POLICY

Effective for Financial Year 2023–24 onwards

PREAMBLE

Corporate Social Responsibility (CSR) is a commitment by the Company to operate in an economically, socially and environmentally responsible manner.

This CSR Policy is formulated pursuant to Section 135 of the Companies Act, 2013 and the Companies (Corporate Social Responsibility Policy) Rules, 2014, as amended.

The Policy guides CSR planning, execution, monitoring and reporting on CSR initiatives undertaken by the Company.

CSR VISION

To support society by promoting workplace safety, skill enhancement and sustainable development initiatives, ensuring positive, measurable and long-term impact.

CSR FOCUS AREAS

The Company shall undertake CSR activities in line with Schedule VII of the Companies Act, 2013.

The priority areas include:

Safety, Health & Risk Prevention

• Safety training and certification programs.
• Distribution of safety kits, safety equipment and Personal Protective Equipment (PPE).
• Workplace accident prevention and awareness programs.

Skill Development & Education

• Technical training programs for workers.
• Collaboration with training institutions for employability enhancement.

Healthcare & Welfare

• Medical aid and awareness programs on health and hygiene.
• Support for preventive healthcare and sanitation.

Environmental Sustainability

• Resource conservation.
• Green campaigns.
• Waste management initiatives.

Animal Welfare

• Support for shelters, rescue, medical care and infrastructure for stray animals.
• Collaboration with animal welfare organizations.

Support for Government / Relief Funds

• Contributions to PM CARES Fund or other funds specified under Schedule VII, as applicable.

CSR activities shall not include activities undertaken in the normal course of business of the Company.

GEOGRAPHICAL COVERAGE

CSR programs shall be undertaken PAN India, with preference given to areas where the Company operates or impacts livelihoods.

CSR COMMITTEE

The Company has constituted a CSR Committee comprising the following Directors:

Name	Designation	Role
Vanjul Jain	Director	Chairperson
Mannu Kapoor	Director	Member

ROLES & RESPONSIBILITIES OF THE CSR COMMITTEE

The CSR Committee shall:

• Recommend the CSR Policy and annual CSR action plan.
• Recommend the CSR expenditure budget.
• Identify and approve CSR projects.
• Monitor CSR activities and utilization of funds.
• Ensure reporting and disclosures as required under applicable law.

CSR BUDGET

The Company shall spend at least 2% of the average net profits of the preceding three financial years towards CSR every year, as per Section 135(5) of the Companies Act, 2013.

Any unspent CSR amount, if applicable, shall be transferred to:

• Unspent CSR Account – for ongoing projects; or
• Specified Fund under Schedule VII – for other cases,

as per applicable law and prescribed timelines.

IMPLEMENTATION MECHANISM

CSR activities may be carried out:

Directly by the Company

The Company may implement CSR projects directly through its own resources and personnel.

Through Eligible Implementing Agencies

The Company may undertake CSR activities through eligible implementing agencies, including:

• Section 8 companies.
• Registered Trusts / Societies registered under CSR-1.
• Government-established entities permitted under the CSR Rules.

Due diligence and proper agreements shall be completed prior to providing CSR funding.

MONITORING & REVIEW

The CSR Committee shall:

• Review the progress of CSR activities periodically.
• Monitor the utilization of CSR funds.
• Undertake impact assessment wherever statutory thresholds are met.
• Ensure that any surplus arising from CSR activities is reinvested in CSR activities only, in accordance with applicable law.

DISCLOSURE

The CSR Policy shall be disclosed in the Board’s Report.

Web-hosted disclosure shall be made when the Company is required to make CSR-related disclosures on its website under applicable law.

VALIDITY & AMENDMENTS

The Board may amend this Policy based on:

• Recommendations of the CSR Committee; or
• Changes in applicable laws, rules or regulatory requirements.

Any amendment shall be made in accordance with applicable laws and regulations.

CONCLUSION

Through this CSR Policy, Youngman India Private Limited reinforces its commitment to contributing towards social development and promoting a safer working environment across India.