Smiling Rocks Sustainability Report - Year 2020

No one could have predicted such a major health crisis, and how it would turn our lives upside
down. From sacrificing our personal freedoms, to constantly worrying about our health and our
loved ones, it is incredible what we have gone through, and what we have endured.

Our values, our mission to spread smiles, our priorities, and our commitments to each other, and to
all of our stakeholders, are stronger than ever.

We are incredibly grateful to have such a wonderful team at Smiling Rocks. Everyone helped
navigate their respective responsibilities under extreme circumstances, facing challenges head on,
and showing a great deal of understanding and support towards one another.

We are always ready to spread Positive Smiles across the world.

Smiling Rocks is a lab grown diamond and jewelry aims to build a chain of smile through Sustainable
Luxury. The brand runs on a philanthropic business model and is a dream mission for the founders to
be able to give back and contribute to the community with the business.

Smiling Rocks is the first and only brand who want you to find reasons to smile in your everyday, from
the time leaving your house to the endless experience of the day, we want you to be comfortable and
confident wearing Smiling Rocks. Our unique designs and one-of-a-kind styles brings our customer’s
personality to a different level. Our sustainable, affordable and conflict-free lab grown diamond jewelry
is perfect for our customers’ pocket! We have a strong belief that our consumers should love as who
they are, the way they look and the way they smile.

Our goal is to put luxury, transparency and responsible sourcing in our utmost priority. Our lab grown
diamond are 100% identical to mine diamonds and much kinder to the earth. We want our
stakeholders to participate in our #giveback journey through our Consumers’ Choice of Charity. We
want them to feel the power of Feeling Good while Doing Good.

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VS

Diamond produced in a lab Diamond mine from the earth

Lab-grown diamonds are diamonds with the same crystal structure, chemical composition, and physical
properties as the mined diamonds but much kinder to the Earth. They are grown in labs, with advanced
technological processes that stimulate the same conditions under which mined diamonds develop when
they form in the mantle, beneath the Earth’s crust.

2020 is the remarkable year for all of us when we leverage our footprint of global business of lab grown
diamonds jewelry products and enhanced it with in house support of our own lab grown diamond
facilities in India.

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Smiling Rocks main priority is to generate smiles by creating a philanthropic community of
consumers. Our co-founders dream is to refashion the industry by offering beautiful and
sustainable luxury as a means of making this world a better place.
Today, Smiling Rocks is proud to be able to give back to our community and for better causes
through our business and the support from our customers. Our business is divided into three
area, loose lab grown diamond wholesale, retail of our fine jewelry and selling directly to end
consumers through the website, www.smilingrocks.com.

Through the different business areas, Smiling Rocks pledges to give back certain % of its
overall business revenue to 4 different charity sectors. Today, 10% of our direct to consumer,
3% from our business to business sales on jewelry and 1% from loose diamond purchase is
donated to our charity partners through Smiling Rocks Foundation. The 4 sectors are Medical
Support, Education Support, Environmental Protection and Animal Protection.

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The Entire world is following Chain of Custody (CoC). CoC refers to the logical sequence
that records the sequence of custody, control, transfer, analysis and disposition of physical
or electronic evidence in legal cases. Each step in the chain is essential as if broke, the
evidence may be rendered inadmissible. Thus we can say that preserving the chain of
custody is about following the correct and consistent procedure and hence ensuring the
quality of evidence.
However, for us and our global stakeholders, this was much not enough. We wanted each
members of our overall community to be part of the journey to spread and enhance
smiles across the globe and thus it gave birth to this unique and our own patented
concept of chain of smiles. We even have successfully developed digital infrastructure to
capture the footprint on how much smiles we are been able to spread and brought joy in
each and everyone connected to Smiling Rocks.

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The global pandemic has had and will continue to have a devasting impact around the world.
That's why we remain focused on continuing to use our size and scale, as well as our compassion
and commitment to social responsibility, to support and help communities worldwide. From our
supply chain, to our factories, and right through to your homes, we are working around the clock
to ensure that we continue to meet the luxury requirements of thousands of families and their
loved ones during this difficult time. On the ground we have mobilized substantial local relief
efforts too in the communities where we operate. People are at the heart of our business.
Therefore, the health and safety of our employees, business partners and the communities where
we operate is extremely important for us. We are working very hard to keep them healthy, safe
and supported.

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For the last few years, our consumers, employees, business partners and communities have relied
on us during the most challenging times. And today, we're right there with them in fighting this
significant global challenge with flexibility, resilience, courage, and a caring heart. Since March
2020, we have provided support with financial and in-kind donations in few countries.

Our initial response to the pandemic
focused on helping First Responders and
their family through a partnership with the
First Respndents Children Foundation (1sr
RCF).

Smiling Rocks introduced the Hearts for
Heroes line and has supported 1stRCF
during the Covid-19 Pandemic crisis and
the families of the frontline heroes, be they
doctors, nurses, firefighters etc, who have
suffered from a loss of family member. The
funds have supported the families with
financial aid.

50% of the sales from our Hearts for
Heroes jewelry goes to supporting the
1stRCF.

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Y4D – SUPPORT INDIA

Y4D Foundation is a youth led organization in India working on empowering the underprivileged
section of our society. Y4D has a pan India presence through its wide network of Volunteer
Chapters across the country.
Smiling Rocks is working with Y4D to combat Covid-19 and provide support in rural areas of India.
India has hit the hardest due to the sudden spread of the pandemic and has lost thousands of
lives. To fight the pandemic, Smiling Rocks work together with Y4D to provide 500 Pre-
medications Kits in villages that lacks medical resources and support. We are working in this
challenging time to provide masks, hand sanitizers and basic medicine.

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SUSTAINABILITY

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SUSTAINABILITY

As more consumers demand products and services that do less damage to the environment,
companies are adding “sustainability” to their core operating principles. Investors are also pushing
corporations to be more sustainable, leading to a more unified understanding of what this means. But
for us, Sustainability took the birth first and then our first product was produced.
Understanding how to create sustainable business practices does not only help us bring smiles to our
customers, but it also help us attract more committed employees who are looking to work for socially
responsible businesses.
Sustainability falls under the umbrella of corporate social responsibility. CSR refers to business
practices that promote fairness and assistance in local communities and countries where they operate.
Examples of fairness include diversity in hiring and promoting employees, and selecting vendors and
suppliers. Examples of assistance include donating money to local charities, helping employees get
healthier and reducing a company’s impact on local environments and the overall planet, as well. And
in very small amount of time, Smiling Rocks has become popular on these principles and values.
Sustainable business practices are those that allow companies to reduce their negative impacts on the
environment while still allowing the businesses to make a profit, according to the University of North

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Florida’s Center for Sustainable Business Practices. Sustainable business practices can be internal and
external.
Internal efforts might include beginning an in-office recycling program, reducing energy use at an
office or factory, switching to natural gas or electric fleet vehicles, or mandating that purchases (such
as paper products and fleet vehicles) give preference to “green” options (such as recycled paper and
electric cars). External sustainability efforts might include switching materials used to create products
to those that cause less damage to the environment, based on how they are mined, made, fished,
grown and the energy needed to produce them. We, at Smiling Rocks, are the strong believer to
explore both internal and external efforts to achieve optimum level of sustainability through our
business practices. In addition to choosing green vendors and suppliers who have green products and
services, companies can award production contracts to businesses that have green internal business
practices.
Our Sustainable business practices help us reduce our energy costs, improve our brand image and
customer preference among specific buyers, generate positive media coverage for your company and
help us attract workers who want to work for businesses that practice CSR.
Our greatest success so far in sustainability is to involve our end users and consumers to decide where
they wish to allocate their donations:

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From the day one, we decided to support and grow the community around us through
various noble initiatives and activities. And the year 2020 was a real trial for us, seeing and
happening the uncertainties around:

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Smiling Rocks is supporting Sewa’s Sponsor a Child
program and have supported 10 children’s full
academic studies for a year. Sewa specialize in
disaster relief and rehabilitation. Their development
programs focus on family services; child, tribal and
refugee welfare; women empowerment; health; and
education.

Smiling Rocks is working with First Responders
Children’s Foundation who provides support to first
responders and their families enduring financial
hardship due to tragic circumstances. We are working
with supporting scholarship programs to children in
need.

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Space for Giants is an international conservation charity that protects Africa’s remaining natural
ecosystems and the wildlife they contain while bringing major economic and social value to local
communities and national governments.
Smiling Rocks is supporting Space for Giants’ Stop the Illegal Wildlife Trade. Together with the
Independent and the Evening Standard as partners to help stop the existing trade in illegal wild animals
and illegal wild animal products for human consumption.

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Trees for the Future is mission to improve
the livelihoods of impoverished farmers by
revitalizing degraded lands.
One Tree Planted focuses on Global
Reforestation. They are dedicated to create
a healthier climate, protect biodiversity and
help reforestation efforts around the world.
Smiling Rocks is working with these two
organizations and supporting them to
continue our Carbon for Carbon Campaign.
This campaign aims to offset every
customer’s carbon footprint by planting
trees through their purchase.

Together,
we at Smiling Rocks have planted 84,000 trees!

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Rethink Breast Cancer is for the young women’s breast cancer movement. Rethink Breast Cancer’s
mission is to empower young people worldwide who are concerned about and affected by breast cancer
through innovative education, support and advocacy.

Smile Network provides life-altering reconstructive surgeries and related healthcare services to
improvised children and adults in developing nations.

Y4D Foundation focused its interventions on issues concerning youth and children which brought about
significant changes in their lives in terms of education, health, skill, career and sustainable livelihood.

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Jewelry box and bags are made from FSC paper.
Contribution cards are made from biodegradable materials.

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In 2020, Smiling Rocks, Inc. is responding to the UN’s call for a decade of action to deliver the global
goals by setting out several specific commitments. We have leveraged the power of our community to
contribute to the global goals. Our commitments are a work in progress: we’ll unite around these to
ensure we play our part in delivering a thriving, sustainable future for the profession and for the world,
and we’ll report our shared progress each year in Smiling Rocks, Inc.’s annual integrated report.
We recognise the importance of all 17 interconnected SDGs.
And collectively, Smiling Rocks, Inc. and its community can make our most significant contribution
towards the achievement of 6 (six) of them, as mentioned below:

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SDG 3: Good Health & Well-Being

Ensuring healthy lives and promoting well-being at all ages is essential to sustainable development.
Our commitment: We will ensure health and well-being for all, including a bold commitment to end the epidemics
of COVID-19, AIDS, tuberculosis, malaria and other communicable diseases by 2030.
SDG 4: Quality education

Ensure inclusive and equitable quality education and promote lifelong opportunities for all.
Our commitment: We will offer access to a quality finance and accountancy education that is free from artificial
barriers.
SDG 5: Gender equality

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Achieve gender equality and empower all women and girls.
Our commitment: We will promote gender equality across our global community and achieve gender equality
across our employee population.
SDG 12: Responsible consumption and production

Ensure sustainable consumption and production patterns.
Our commitment: We will promote sustainable practices and reporting, working with our community and our
employees to reduce the consumption of resources.
SDG 13: Climate action

Take urgent action to combat climate change and its impacts
Our commitments: We will embed green finance in our qualifications and learning products to improve capability
across the profession for climate action.
SDG 15: Life on Land

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Protect, restore and promote sustainable use of terrestrial ... mountains and drylands, in line
with obligations under international agreements.
Our commitments: We will protect, restore and promote sustaibale use of terrestrial ecosytems, sustainably
manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss.
Apart from the commitment to above each goal, Smiling Rocks has also initiated to launch a Podcast series,
especially focusing on the positive awareness for the global luxury market players and the industry.
In our series of the podcasts, Episode 7 was created with pride and honour, when we invited Elaine Smith Genser
from UNSDG on its podcast, Talks to Tell to share information with our listeners on the 17 goals and how we can
work together for a better future.

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Contribution of each elements for Carbon Footprint
Source 1 - Transportation = 1.6 Tonnes/669.16 TCO2e = 0.23%
Source 2 - Electricity & Water Consumption = 239.10 Tonnes/669.16 TCO2e = 36%
Source 3 – Raw Material Consumption = 415.16 Tonnes/669.16 TCO2e = 62%

Total emissions caused - 669.16 TCO2e
Emissions offset - 1008 TCO2e
Nett emissions - -338.84 TCO2e

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For more information: SUSTAINABILITY IS THE FUTURE

We believe that sustainability is the key to a
better future. Our company culture and
employees and customer engagement is a
key to long term success. Our brands strategy
and our initiatives are set to contribute and
reach our ultimate target to reduce our
carbon footprint.

We strive to work with local communities
and charity organizations to bring smiles to
everyone connected with the brand. We
hope to empower the industry and our
Smiling Community to do better and move
ahead with our Sustainable initiatives.

The future is in all of our hands and with
small steps, we can make a great impact.
Let’s smile together.

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Prepared by: Growlity, Inc.

Smiling Rocks, Inc.
Address:
33 W 46th Street, Ste. 9W, 9 Floor,
New York 10036 USA
Tell: +1 (212) 5964-163
Fax: +1 (212) 5964-219
Email: [email protected]
Website: www.smilingrocks.com
We welcome your feedback

© Copyright 2020 SMILING ROCKS, INC.

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