o Identify material information for disclosure with regards to the Strategy (risks and opportunities) disclosures.
• Performed enquiries of management regarding the assumptions, conversion factors and greenhouse gas emission factors applied within the calculations of quantitative information included within the Sustainability Disclosures Limited Assurance; • Performed testing over the calculations of quantitative data included within the specified Sustainability Disclosures Limited Assurance, including testing the activity data utilised within the calculations, on a sample basis; and • Applied analytical procedures to evaluate the quantitative information included within the specified Sustainability Disclosures Limited Assurance and underlying activity data.
PricewaterhouseCoopers
Scott Thompson
Melbourne
Partner
13 August 2026
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