Date: September 24, 2026
KMP / Board / Auditor Changes
Not Specified
Dividend Declaration or Non-Declaration
Not Specified
Board Meeting Outcomes
Not Specified
Financial Results (Standalone & Consolidated)
Not Specified
Disinvestment / Strategic Actions
Not Specified
Other Operational / Legal / Strategic Disclosures
Response to Proxy Advisory Recommendations
Vedanta Iron And Steel Limited (VISL) provides clarification regarding voting recommendations from Institutional Investor Advisory Services (IiAS) on Items 2 to 5 of its Postal Ballot Notice.
Item No. 2: ESOP 2026 Scheme Details
- VISL ESOP 2026 features 100% performance-linked vesting with no time-based or guaranteed vesting element
- Vesting requires continued employment but is not based solely on employment continuation
- Performance targets and threshold levels are derived from the Company's annual operating plan approved by the Board
- The scheme is multi-year with targets set at the beginning of each financial year
- Company provides detailed business-level guidance through investor earnings communications including production volumes, costs and other performance indicators
- Company commits to enhanced disclosure of performance targets and actual achievement levels in future annual reports
Performance Weightage Distribution:
| Grade | Business Performance | Individual Performance | Strategic Objective |
| Senior & Mid Management | 50% | 40% | 10% |
Key Scheme Features:
- Vesting governed by performance parameters disclosed in the Notice
- Nomination and Remuneration Committee (NRC) can review and calibrate performance parameters for future grants
- Vesting remains 100% performance-linked in all circumstances
- Vesting determined based on performance measured over minimum period of three years within maximum vesting period of five years
- Employees exposed to future share price risk with no guaranteed value realization
- Grant value for any employee cannot exceed 100% of annual fixed pay
- Minimum threshold for performance metrics must be achieved for vesting credit
- Vesting subject to continued employment and malus/claw back provisions
- Vedanta Group has run similar performance share plans for 10 years
Vesting Mechanics:
- Final vesting percentage assessed against pre-approved performance parameters by NRC
- NRC members are ineligible to participate in the scheme
- Metric-level threshold gating: any metric below prescribed threshold scores zero
- Threshold performance level vesting: 50% of grant allocated to relevant parameter
- Overachievement of target capped at 100%
Item No. 3: ESOP Extension to Group Employees
- Extension of VISL ESOP 2026 to employees of Holding Company and Subsidiary and Associate Companies is in line with applicable laws
- Intended to align key talent across Vedanta ecosystem with VISL's long-term growth and value creation objectives
- Proposal restricted to entities with direct strategic, operational or business linkage with VISL
- For subsidiary entities, VISL exercises control and their performance is consolidated into Company's overall performance
- Participation does not create dual employment relationships or conflicting fiduciary obligations
- Holding company provides strategic, technical, commercial and functional leadership including group strategy, capital allocation, treasury support, international capital markets access, risk management, technology sharing, and global marketing networks
- Cost of benefits granted under the Plan will be cross-charged to and borne by the relevant entity receiving the employee's services
Item No. 4 and 5: Secondary Acquisition Mechanism
- Proposed secondary acquisition mechanism facilitates efficient implementation of VISL ESOP 2026 through Trust
- Avoids issuance of additional shares by the Company
- Does not result in incremental equity dilution beyond shareholder-approved limits
- Trust acquisition and holding of shares does not confer immediate or assured benefit on employees
- Options vest only upon satisfaction of prescribed conditions including continued employment and performance-linked objectives
- Performance conditions aligned with Company's long-term value creation strategy including operational performance, profitability, cash flow generation, market capitalization, ESG goals and strategic business objectives
- Vedanta Group has used ESOS Trust since inception of ESOS 2016 Scheme
- VISL to follow trust route to service VISL ESOP 2026 scheme
- Secondary market share purchases will be in line with SEBI regulations
Additional Clarification
- Face value of each equity share is Re. 1/- per share (correcting IiAS report reference to Rs. 2/-)