Trending @Capgemini; What if you fail to attend 12 days Work from Office? What actions can be taken?

I have not received my appraisal for this year stating the reason BTO and mandatory training not completed even though my manager gave me the exceptional rating

What if we take 12 leaves on the wfo days. Then its okay?

HR themselves havs said in calls that hike/appraisals will get affected. Other than that nothing happens.

So far nothing has happened. You will receive multiple non compliant warning mails and despite that if you still not follow the WFO policy then surely some sort of action would be taken. My suggestion: for some reason if you're not able to do 12 days, then atleast try to report for 9-10 days to office.