• Designing, implementing and maintaining such internal control that management determines is necessary to enable the preparation of the Sustainability Information, in accordance with the Reporting Criteria, that is free from material misstatement, whether due to fraud or error, and, • The selection and application of appropriate sustainability reporting methods and making assumptions and estimates that are reasonable in the circumstances. Those charged with governance are responsible for overseeing the Group’s sustainability reporting process.
Inherent Limitations in Preparing the Sustainability Information
Sustainability information may be subject to more inherent limitations than financial information, given both its nature and the methods used for determining, calculating, and estimating such information. Different acceptable methods have varying precision and can affect the comparability of sustainability information across entities and over time. In addition, greenhouse gas emissions quantification is subject to inherent uncertainty, which arises because of incomplete scientific knowledge used to determine emissions factors and the values needed to combine emissions of different gases. As discussed in management’s Supplementary Sustainability Data Pack, the Group has estimated consumption for water for which no primary usage data is available. In accordance with the requirements of the Reporting Criteria, management has used actual data to estimate the information required to be reported related to the period ended 30 June 2026.
Practitioner’s Responsibilities
Our objectives are to plan and perform the assurance engagement to obtain reasonable assurance about whether the Selected Subject Matter Information Reasonable Assurance is free from material misstatement, and to obtain limited assurance about whether the Selected Subject Matter Information Limited Assurance is free from material misstatement, whether due to fraud or error, and to issue an assurance report that includes our reasonable assurance opinion and limited assurance conclusion. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence decisions of users taken on the basis of the Sustainability Information.
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