• Performed substantive testing on a sample basis agreeing the Selected Subject Matter Information to underlying data sources and calculations; • Tested the arithmetic accuracy of a sample of calculations of the Selected Subject Matter Information; • Undertook analytical procedures over the Selected Subject Matter Information; • Assessed the methodologies applied and calculations undertaken by management in the preparation of the Selected Subject Matter Information against the Criteria; and • Assessing the key assumptions of any material estimates made in preparing the Selected Matter Information.
Use and distribution of our report
We were engaged by the board of directors of the Company to prepare this independent assurance report having regard to the Reporting Criteria specified by the directors and set out in this report. This report was prepared solely for the Group to obtain assurance over the Sustainability Information contained within its Corporate Reporting Suite for the year ended 30 June 2026. We accept no duty, responsibility or liability to anyone other than the Group in connection with this report or to the Group for the consequences of using or relying on it for a purpose other than that referred to above. We make no representation concerning the appropriateness of this report for anyone other than the Group and if anyone other than the Group chooses to use or rely on it they do so at their own risk. This disclaimer applies to the maximum extent permitted by law and, without limitation, to liability arising in negligence or under statute and even if we consent to anyone other than the Group receiving or using this report.
PricewaterhouseCoopers
Scott Thompson
Melbourne
Partner
13 August 2026
Made with FlippingBook Digital Publishing Software