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Vittal Mallya Road, ey.com
Bengaluru - 560 001

Independent practitioner’s assurance report on Wipro Limited’s Greenhouse Gas (GHG)

Statement

The Management and Board of Directors

Wipro Limited
Doddakanneli,
Sarjapur Road,
Bengaluru – 560 035
Karnataka, India

Scope
We have been engaged by Wipro Limited to perform a ‘limited assurance engagement,’ as
defined by International Standards on Assurance Engagements, here after referred to as the
engagement, to report on the accompanying GHG statement of Wipro Limited 31 March 2023
and for the period from 1 April 2022 to 31 March 2023, comprising GHG inventory (the “Subject
Matter”).

Other than as described in the preceding paragraph, which sets out the scope of our engagement,
we did not perform assurance procedures on the remaining information included in the Report,
and accordingly, we do not express a conclusion on this information.

Criteria applied by Wipro Limited

In preparing the annual Greenhouse Gas (GHG), Wipro Limited applied the GHG Protocol
Corporate Accounting and Reporting Standard (Criteria). GHG Protocol Criteria were specifically
designed for the Greenhouse Gas (GHG) inventory; as a result, the subject matter information
may not be suitable for another purpose.

Wipro Limited’s responsibilities

Wipro Limited’s management is responsible for selecting the Criteria, and for presenting the GHG
inventory in accordance with that Criteria, in all material respects. This responsibility includes
establishing and maintaining internal controls, maintaining adequate records and making
estimates that are relevant to the preparation of the GHG statement, such that it is free from
material misstatement, whether due to fraud or error.

EY’s responsibilities
Our responsibility is to express a conclusion on the presentation of the Subject Matter based on
the evidence we have obtained.

Our engagement was conducted in accordance with the International Standard for Assurance
Engagements on Greenhouse Gas Statements (‘ISAE 3410’) and the terms of reference for this
engagement as agreed with Wipro Limited on 19 April 2023.Those standards require that we plan
and perform our engagement to express a conclusion on whether we are aware of any material
modifications that need to be made to the Subject Matter in order for it to be in accordance with
the Criteria, and to issue a report. The nature, timing, and extent of the

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procedures selected depend on our judgment, including an assessment of the risk of material
misstatement, whether due to fraud or error.

We believe that the evidence obtained is sufficient and appropriate to provide a basis for our
limited assurance conclusion.

Our independence and quality management

We have maintained our independence and confirm that we have met the requirements of the
Code of Ethics for Professional Accountants issued by the International Ethics Standards Board
for Accountants and have the required competencies and experience to conduct this assurance
review.
EY also applies International Standard on Quality Management 1, Quality Management for Firms
that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services
engagements, which requires that we design, implement and operate a system of quality
management including policies or procedures regarding compliance with ethical requirements,
professional standards and applicable legal and regulatory requirements.

Description of procedures performed

Procedures performed in a limited assurance engagement vary in nature and timing from, and
are less in extent than for a reasonable assurance engagement. Consequently, the level of
assurance obtained in a limited assurance engagement is substantially lower than the assurance
that would have been obtained had a reasonable assurance engagement been performed. Our
procedures were designed to obtain a limited level of assurance on which to base our conclusion
and do not provide all the evidence that would be required to provide a reasonable level of
assurance.

Although we considered the effectiveness of management’s internal controls when determining

the nature and extent of our procedures, our assurance engagement was not designed to provide
assurance on internal controls. Our procedures did not include testing controls or performing
procedures relating to checking aggregation or calculation of data within IT systems.
The Green House Gas quantification process is subject to scientific uncertainty, which arises
because of incomplete scientific knowledge about the measurement of GHGs. Additionally, GHG
procedures are subject to estimation (or measurement) uncertainty resulting from the
measurement and calculation processes used to quantify emissions within the bounds of existing
scientific knowledge.

The engagement consists of making enquiries, primarily of persons responsible for preparing the
annual Greenhouse Gas (GHG) inventory and related information and applying analytical and
other relevant procedures.

Our procedures included:

• Conducted interviews with select personnel at sites and corporate teams to understand
the process for collecting, collating and reporting the subject matter as per GHG Protocol
Corporate Accounting and Reporting Standard;
• Physical and remote verification of data, on a selective test basis, for the following sites,
through consultations with the site team and corporate sustainability team;

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S.No. Entity Scope
Wipro Limited
Kochi Development Center (KODC) Info
1 Physical Visit
Park Special Economic Zone Kusumagiri –
PO, Kakkanad Cochin – 682030
Wipro Limited
Manikonda Development Center
2 (Hyderabad Phase 1) 203/1, Manikonda Physical Visit
Village, Gatchibowli SEZ Hyderabad –
500032
Wipro Limited Physical Visit
Manikonda Development Center
3 (Hyderabad Phase 2) 203/1, Manikonda
Village, Gatchibowli SEZ Hyderabad –
500032
Wipro Limited Physical Visit
Sarjapur Development Center (SJP2) SEZ
4
Doddakannelli, Sarjapur Road Bengaluru –
560035
Wipro Limited Physical Visit
Kodathi Development Center Wipro Kodathi
5 SEZ, Survey No.91/1,98 & 99, Kodathi
Village, Varthur Hobli, Sarjapur Road,
Bangalore 560 029
Wipro Limited Physical Visit
Pune Development Center (PDC2) Wipro
6
Limited Plot no. 2 Phase 1, Rajiv Gandhi
InfoTech Park Hinjewadi Pune - 411057
Wipro Limited Physical Visit
Chennai Development Center (CDC5)
7
ELCOT SEZ Survey #602/03.
Shollinganallur, Chennai – 600119
Wipro Limited Physical Visit
Electronic City Development Center (EC5)
8 SEZ, EC5, Electronics City Phase 1,
Electronic City Bengaluru, Karnataka
560100
Wipro Limited Physical Visit
Electronic City Development Center (EC4)
9
Electronics City Phase 1, Electronic City
Bengaluru, Karnataka 560100
Wipro Limited
Gopanpally Development Center (GPY)
10 Virtual
Survey No.124, & Part of 132/P SEZ
Gopanapally Hyderabad - 501301
11 Wipro Limited Virtual

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S.No. Entity Scope
Kolkata Development Center (KDC 1&2)
Wipro Limited Plot no 1, 7, 8 & 9, Block DM
Sector V Salt Lake Kolkata - 700091
Wipro Limited Virtual
Coimbatore Development Center (CMDC)
S.F.No.426/1,426/2& 427/1, Elcot Special
12
Economic Zone Vilankurichi Village,
Coimbatore North Taluk, Coimbatore-
641004
Wipro Limited Virtual
Greater Noida development Center (GNDC)
13
Plot No 2,3,4 Knowledge Park-4 Gautam
Budh Nagar, Greater Noida - 201308
Wipro Limited Virtual
14 Corporate Office (SJP1) Doddakannelli,
Sarjapur Road, Bengaluru – 560035
Wipro Limited Virtual
Bhubaneshwar Development Center
15
(BhDC) IDCO IT SEZ Plot no: E/8 Infocity
Bhubaneswar Odisha-751024
Wipro Limited Virtual
Mysore Development Center (MYDC)
16
#146/147, Metagalli industrial area,
Metagalli, Mysore - 570016
Wipro Limited Virtual
Chennai Development Center (CDC2) # 475
17
A, Old Mahabalipuram Road
Shollinganallur, Chennai – 600119
Wipro Limited Virtual
Manikonda Development Center
18 (Hyderabad Phase 3) 203/1, Manikonda
Village, Gatchibowli SEZ Hyderabad –
500032
Wipro Limited Virtual
Mumbai Development Center (Airoli) Plot
19
No. 3, Airoli, Opp Airoli Station, Kalwa, Navi
Mumbai-400708
Wipro Limited Virtual
Pune Development Center (PDC1) Wipro
20
Limited Plot no. 2 Phase 1, Rajiv Gandhi
InfoTech Park Hinjewadi Pune - 411057
Wipro Limited Virtual
Electronic City Development Center (EC 2)
21
Electronics City Phase 1, Electronic City
Bengaluru, Karnataka 560100
22 Wipro Limited Virtual

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 S.No. Entity Scope
Electronic City Development Center (EC 3)
Electronics City Phase 1, Electronic City
Bengaluru, Karnataka 560100
Wipro Limited Virtual
Chennai Development Center (CDC7)
23
P2P5+WV, Mahindra World City, Thirutheri
R.F., Tamil Nadu 603209
Wipro Limited Virtual
Kolkata Development Center (KDC3) Wipro
24
Limited Plot no 1, 7, 8 & 9, Block DM Sector
V Salt Lake Kolkata - 700091
Wipro Limited Virtual
Vizag Development Center (VDC) Survey
25 #39 part of Resapuvanipalem village Old T
B Hospital Premises Rama Talkies Road
Vishakapatnam 530013
Wipro Limited Virtual
Chennai Development Center (CDC3) No:
26
54, CP Ramaswamy Iyer Rd, CIT Colony,
Alwarpet, Chennai, Tamil Nadu 600018
Wipro Limited Virtual
Gurgaon Development Center (GDC) Plot
27
No 480-481, Udyog Vihar, Phase - III
Gurgaon – 122016
Wipro Limited Virtual
Mumbai Development Center (Kensington)
28 Unit. No. 701, 7th Floor, A-Wing,
Kensington SEZ Park, Hiranandani
Business Park, Powai, Mumbai - 400076
Wipro Limited Virtual
Electronic City Development Center (EC1)
29
Electronics City Phase 1, Electronic City
Bengaluru, Karnataka 560100

• Physical and remote verification of following GHG Emissions Categories, on a selective

test basis, through consultations with the site team and sustainability team

Scope 1 (FY 2022-23) Direct GHG emissions

Scope 2 (FY 2022-23) Indirect GHG emissions
Employee Commuting
Business travel
Waste generated in operations
Scope 3 (FY 2022-23)
Upstream Fuel and energy
Purchased goods and services
Upstream leased assets

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 Work from home emissions

• Checked that the calculation criteria have been correctly applied in accordance with the
methodologies outlined in the Criteria;
• Undertook analytical review procedures to support the reasonableness of the data
• Execution of an audit trail of claims and data streams, on a selective test basis, to
determine the level of accuracy in collection, transcription and aggregation processes
followed;

We also performed such other procedures as we considered necessary in the circumstances.

Emphasis of matter
The assurance scope excludes:

• Data and information outside the defined reporting period-1st April 2022 to 31st March
2023;
• Data and information on economic and financial performance of the Company;
• Data, statements and claims already available in the public domain through Annual
Report, or other sources;
• The Company's statements that describe the expression of opinion, belief, inference,
aspiration, expectation, aim or future intention;
• The Company’s compliance with regulations, acts, guidelines with respect to various
regulatory agencies and other legal matters.

Conclusion
Based on our procedures and the evidence obtained, we are not aware of any material
modifications that should be made to GHG Inventory 31 March 2023 and for the period from 1
April 2022 to 31 March 2023, in order for it to be in accordance with the Criteria.

Restricted use
This report is intended solely for the information and use of Wipro Limited and is not intended to
be and should not be used by anyone other than Wipro Limited.

For and on behalf of Ernst & Young Associates LLP.

______________
Chaitanya Kalia
(Partner)
26 July 2023
Mumbai