Eternal Limited has been assigned an ESG rating of 77 by NSE Sustainability Ratings & Analytics Limited for financial year 2025, placing the company in the 'Leader' category. The rating reflects the company's strong performance across environmental, social, and governance parameters.

ESG Rating Details

The sustainability rating was communicated to Eternal Limited through an email dated December 9, 2025. The company has disclosed this development to both BSE Limited and National Stock Exchange of India Limited in compliance with regulatory requirements.

Regulatory Compliance

The disclosure has been made pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with SEBI Master Circular SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024. This ensures transparency and keeps stakeholders informed about the company's sustainability performance.

Company Information

Eternal Limited, formerly known as Zomato Limited, operates in the e-commerce and app-based aggregator sector. The company is listed on both BSE (scrip code: 543320) and NSE (scrip symbol: ETERNAL) with ISIN code INE758T01015. Additional information about this ESG rating is available on the company's official website at www.eternal.com .

The ESG rating of 77 in the Leader category demonstrates Eternal Limited's commitment to sustainable business practices and responsible corporate governance, positioning the company favorably among its peers in terms of environmental, social, and governance standards.

Eternal Limited (formerly known as Zomato Limited) has released a voluntary statement regarding the implementation of the Code on Social Security 2020, a significant labor reform aimed at strengthening social security access for gig workers in India.

Key Points of the Disclosure

• Scope: The Code on Social Security 2020 (CoSS) is part of a larger consolidation of 29 central laws into four Labor Codes.
• Impact: The new framework will affect gig workers across the country, including those working with Zomato and Blinkit platforms.
• Company's Stance: Eternal Limited welcomes the unified, nationwide framework, viewing it as a step in the right direction.
• Current Benefits: The company already provides a range of comprehensive insurance and welfare benefits to gig workers at no cost.
• Financial Outlook: Eternal Limited does not anticipate any detrimental financial impact on its long-term business health due to these changes.

Company's Preparedness

Eternal Limited has stated that it has been:

1. Anticipating and planning for social security-related contributions in its businesses.
2. Engaging with the government over the years and providing input throughout the process.
3. Committed to supporting measures that improve outcomes for gig workers.

Implementation Status

While the Code has been passed, the corresponding Rules are yet to be notified. The exact financial and operational contours of the CoSS will only become clear once these Rules are officially announced.

Company's Commitment

Eternal Limited has expressed its deep commitment to the wellbeing of gig workers and welcomes measures that further improve outcomes for this workforce segment.

This voluntary disclosure by Eternal Limited demonstrates the company's proactive approach to regulatory changes and its focus on transparency with investors and stakeholders.