Assurance Statement

Independent Assurance Statement

Scope and Approach

DNV GL Business Assurance India Private Limited (‘DNV GL’) was commissioned by Wipro Limited (‘Wipro’ or ‘the Company’) to undertake an independent assurance of the Company’s Sustainability Report 2016-17 (‘the Report’) in its printed and web format. The intended user of this assurance statement is the management of the Company. Our assurance engagement was planned and carried out during September 2017 – March 2018. Wipro has prepared the sustainability disclosures in the Report based on the Global Reporting Initiative (‘GRI’) Sustainability Reporting Standards 2016 (‘GRI Standards’) covering economic, environmental and social performance for the activities undertaken by the Company over the reporting period 1st April 2016 to 31st March 2017.

We performed our work using DNV GL’s assurance methodology VeriSustainTM, which is based on our professional experience, international assurance best practice including International Standard on Assurance Engagements 3000 (ISAE 3000) Revised* and the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines.

We planned and performed our work to obtain the evidences we considered necessary to provide a basis for our assurance opinion. We are providing a moderate level of assurance based on VeriSustain. In doing so, we evaluated the qualitative and quantitative disclosures presented in the Report using the reliability principle, together with the Company’s data protocols for how the data is measured, recorded and aggregated. The reporting boundaries of sustainability performance and material topics are as set out in the Report in the section “About the Report”.

We understand that the reported data on economic performance, including CSR expenditures incurred by the Company, are based on disclosures and data from Wipro’s Annual Report 2016-17, which is subjected to a separate independent statutory audit process, and is not included in our scope of work.

Responsibilities of the Management of Wipro and of the Assurance Providers

The Management team of the Company has the sole responsibility for the preparation of the Report and is responsible for all information disclosed in the Report as well as the processes for collecting, analysing and reporting the information presented in the printed and web-based versions of Report, including the references to website and Annual Report and the maintenance and integrity of the website. In performing this assurance work, our responsibility is to the management of Wipro; this statement is intended to represent our DNV GL’s independent opinion and is intended to inform the outcome of assurance to the Wipro’s stakeholders.

DNV GL provides a range of other services to Wipro, none of which constitute a conflict of interest with this assurance work.

DNV GL’s assurance engagements are based on the assumption that the data and information provided by the client to us as part of our review have been provided in good faith and free from any misstatement. DNV GL expressly disclaims any liability or co-responsibility for any decision a person or an entity may make based on this Assurance Statement.

Basis of our Opinion

A multi-disciplinary team of sustainability and assurance specialists performed work at the Corporate Office and selected sites of Wipro Limited. We adopted a risk based approach, i.e. we concentrated our verification efforts on the issues of high material relevance to Company and its key stakeholders. We undertook the following activities:

  • Review of the current sustainability issues that could affect the Company and are of interest to identified stakeholders;
  • Review of Wipro’s approach to stakeholder engagement and recent outputs although we have no direct engagement with stakeholders;
  • Review of information provided to us by Wipro on its reporting and management processes relating to the Principles;
  • Interviews with selected leadership team and senior managers responsible for management of sustainability issues, and review of selected evidence to support the issues discussed. We were free to choose interviewees and interviewed those with overall responsibility for the programmes to deliver the Company’s sustainability targets for medium and long term vision, mission and milestones;
  • Site visits were conducted at Wipro’s Corporate Office at Bengaluru, and Sarita Vihar in Delhi, Manikonda Special Economic Zone (SEZ) in Hyderabad, Kolkata, and Hinjewadi in Pune to review the processes and systems for preparing site level sustainability data and implementation of sustainability strategy.
  • Review of supporting evidence for key claims and data in the Report. Our verification processes were prioritised according to materiality and we based our prioritisation on the materiality of issues at a consolidated corporate level;
  • Review of the processes for gathering and consolidating the specified performance data and, for a sample, verification of data consolidation; and
  • An independent assessment of Wipro’s reporting against the GRI Standards.

During the assurance process, we did not come across limitations to the scope of the agreed assurance engagement. No external stakeholders were interviewed as part of this assurance engagement.


On the basis of the verification undertaken, nothing came to our attention to suggest that the Report does not meet the requirements of the GRI Standards: Core option of reporting covering GRI 102: General Disclosures 2016, GRI 103: Management Approach 2016, and disclosures related to the following topic-specific standards for the material topics:

  • GRI 201: Economic Performance 2016 – 201-1, 201-2, 201-3, 201-4;
  • GRI 204: Procurement Practices 2016 – 204-1;
  • GRI 205: Anti-corruption 2016 – 205-1, 205-2, 205-3;
  • GRI 302: Energy 2016 – 302-1, 302-2, 302-3, 302-4, 302-5;
  • GRI 303: Water 2016 – 303-1, 303-2, 303-3;
  • GRI 305: Emissions 2016 – 305-1, 305-2, 305-3, 305-4, 305-4, 305-5, 305-6, 305-7;
  • GRI 306: Effluents and Waste 2016 – 306-1, 306-2, 306-3;
  • GRI 307: Environmental Compliance 2016 – 307-1;
  • GRI 308: Supplier Environmental Assessment 2016 – 308-1, 308-2;
  • GRI 401: Employment 2016 – 401-1, 401-2, 401-3;
  • GRI 403: Occupational Health and Safety 2016 – 403-1, 403-2, 403-3, 403-4;
  • GRI 404: Training and Education 2016 – 404-2, 404-3;
  • GRI 405: Diversity and Equal Opportunity 2016 – 405-1, 405-2;
  • GRI 406: Non-discrimination 2016 – 406-1;
  • GRI 407: Freedom of Association and Collective Bargaining – 407-1;
  • GRI 413: Local Communities 2016 – 413-1, 413-2;
  • GRI 414: Supplier Social Assessment 2016 – 414-1;
  • GRI 418: Customer Privacy 2016 – 418-1;
  • GRI 419: Socioeconomic Compliance 2016 – 419-1.

* 404-1 have been identified by Wipro as being not relavant to the company, and IT sector based on its assessment .


Without affecting our assurance opinion, we also provide the following observations. We have evaluated the Report’s adherence to the following principles on a scale of ‘Good’, ‘Acceptable’ and ‘Needs Improvement’:

Stakeholder Inclusiveness

The participation of stakeholders in developing and achieving an accountable and strategic response to Sustainability.

The Report articulates Wipro’s formal and informal processes of stakeholder engagement with key stakeholders to identify and respond to significant sustainability concerns of employees, customers, investors, suppliers, community and civil society, and ‘current and future generations’ as described in the section “Materiality Map”. Key concerns are monitored and responded to through appropriate business strategies. In our opinion, the level at which the Report adheres to this principle is ‘Good’.


The process of determining the issues that is most relevant to an organization and its stakeholders.

The identified material Aspects identified by Wipro have been recalibrated based on the dynamic ecosystem and evolving sustainability context including the Sustainable Development Goals. The Report brings out the process of materiality determination and its key steps and outputs in a coherent manner, covering the diverse nature of the Company’s business and its geo-locations. This process has also taken into consideration each stakeholder concern’s relevance to Wipro and its key stakeholders, the time horizon of impacts and the magnitude of impacts for prioritising identified topics and issues. In our opinion, the level at which the Report adheres to this principle is ‘Good’.


The extent to which an organization responds to stakeholder issues.

The Report has fairly disclosed Wipro’s responses related to identified key sustainability topics and challenges through its strategies and management approach, while considering the overall sustainability context of the Information Technology sector. In our opinion, the level at which the Report adheres to this principle is ‘Good’.


The accuracy and comparability of information presented in the report, as well as the quality of underlying data management systems.

The majority of data and information verified at the Corporate Office and sampled operational sites visited by us were found to be accurate. Some of the data inaccuracies identified during the verification process were found to be attributable to transcription, interpretation and aggregation errors and the errors were communicated and subsequently corrections made in the reported data and information. In our opinion, level at which the Report adheres to this principle is ‘Good’.


How much of all the information that has been identified as material to the organisation and its stakeholders is reported.

The Report has fairly disclosed the economic, environmental and social disclosures against the GRI Standards: Core option of reporting including the management approach, monitoring systems and sustainability performances indicators. In our opinion, the level at which the Report adheres to this principle is ‘Acceptable’.


The extent to which report provides a balanced account of an organization’s performance, delivered in neutral tone.

The disclosures related to sustainability issues and performances are fairly reported in a neutral tone, in terms of content and presentation. In our opinion, the level at which the Report adheres to the principle of Neutrality is ‘Good’.

Opportunities for Improvement

The following is an excerpt from the observations and opportunities for improvement reported to the management of the Company and are not considered for drawing our conclusions on the Report; however, they are generally consistent with the management’s objectives:

  • It would be worthwhile to identify and document stakeholder concerns across geo-locations of operations and respond with appropriate strategies and management approach within the Report to further strengthen the responsiveness.
  • Wipro may further assess its risks related to social aspects and implement social management systems to further strengthen its social governance processes.
  • Wipro may further strengthen its existing management systems at unit levels to better manage its key sustainability challenges related, Social, Environment and Occupational Health and Safety across all geo-locations of operation.

For and on behalf of DNV GL Business Assurance India Private Limited
Bengaluru, India
23rd March 2018

  • Kiran Radhakrishnan
  • Lead Verifier,
  • DNV GL Business Assurance India Private Limited,
  • India
  • Nandkumar Vadakepatth
  • Assurance Reviewer,
  • Head – Regional Sustainability Operations
  • Region India and Middle East
  • DNV GL Business Assurance India Private Limited, India