About This Report

JSW Energy Limited recognises that transparent reporting of our performance, strategy and challenges is a critical part of our responsibility towards all our stakeholders. We believe that full, transparent and responsible reporting is imperative for a good corporate governance. By adopting the best global frameworks, we strive to set a high business standard at JSW Energy Limited. Through this Report, we provide an extensive outline of the Company's holistic approach towards creating value through its strategy, governance, performance and opportunities.

Integrated Reporting & Scope

This is the seventh Integrated Annual Report of JSW Energy Limited. We have prepared the <IR> with reference to the International Integrated Reporting Council's (IIRC) International Integrated Reporting Framework. We understand that the <IR> framework provides a useful basis for disclosing how we create sustainable value for our stakeholders. This Report is our value creation story. We aim to present a holistic review of how we performed in the financial year 2026 and our roadmap for the future. We place emphasis on what matters most to our stakeholders and our business and explain how we identify and address material issues through our Materiality Report. To provide business context, we outline our strategic pillars and explain how they influence our business presence and business segments. With a well-defined business model, we illustrate how we create long-term value for our stakeholders while recording consistent organisational growth. The Company wants to mention that there are no restatements or corrections to the information provided in the report from the previous reporting year.

Reporting Structure

The financial and statutory data presented in the Report is in accordance with international frameworks. These include reporting requirements under the Companies Act, 2013 and the rules made thereunder, Indian Accounting Standards (IndAS), the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, in accordance with the core requirement of the Global Reporting Initiative (GRI) Standards 2021, the National Guidelines on Responsible Business Conduct (NGRBC), Business Responsibility and Sustainability Reporting (mandated by SEBI) and the UN Sustainable Development Goals (UN SDGs), among others. The non-financial data in the Report is guided by the IIRC framework.

Reporting Period

The JSW Energy Integrated Annual Report is produced and published annually. This Report provides information for the financial year April 1, 2025 to March 31, 2026.

Reporting Boundary

The information presented in the Report is material to our stakeholders and presents an overview of our businesses and associated activities that help in creating value in the short, medium, and long-term. We have also presented information on our subsidiaries both within India and overseas. The Report also covers our joint venture and associate company. The information presented in our Integrated Annual Report covers information on quantitative as well as qualitative data on environment, social and governance parameters encompassing all our operational locations within India. The boundary and coverage considered for financial disclosures and non-financial disclosures is the same and there are no other entities considered.

Board Responsibility Statement

The contents of this Report have been read and reviewed by the Company's Senior Management, under the guidance of the Board. This ensured the integrity, accuracy and completeness of the information disclosed in the Report.

How to use this Report

The following icons have been used throughout the Report to link the relevant issues and illustrate how we create value.

SO1

Powering India's energy security through a balanced and future-ready portfolio

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SO2

Sustainable growth through disciplined capital allocation, leading to Robust financial profile & Credit Ratings

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SO3

Diversified and resilient business model supported by long term PPA and diversified geographical footprint

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SO4

Future-ready workforce and institutional capabilities

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SO5

De-risked and resilient supply ecosystem through tactful partnerships for lower capital cost

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SO6

Mainstreaming sustainability across the businesses

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Relevant Material Topics

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Relevant UN SDGs

Relevant UN Sustainable Development Goals