Limited Assurance: Health & Safety Indicators • Total employee recordable injuries (absolute) • Contractor recordable injury frequency rate (RIFR)
Reported value
0
3.47 contractor injuries per million hours
• Road injury crash index (RICI)
3.72 injury crashes per 100 million km travelled
Limited Assurance: Environmental Qualitative Claims As presented in the following figures: “Climate Change Framework Priority Areas ”, “Our strategic response to climate- related risks ” of the 2024 Corporate Report, and the “ Climate” and “ TCFD Index ” tabs of the Transurban Group 2024 Sustainability Data Pack.
Criteria Used as the Basis of Reporting
The methodologies used by Transurban management to measure the Information Subject to Assurance ( the “criteria”) are described in the 2024 Corporate Report and the Transurban Group 2024 Sustainability Data Pack .
Basis for our Conclusion
We conducted our work in accordance with Australian Standard on Assurance Engagements ASAE 3000 and Australian Standard on Assurance Engagements ASAE 3410 (Standards). In accordance with the Standards we have: • used our professional judgement to assess the risk of material misstatement and plan and perform the engagement to obtain reasonable assurance that the Scope 1 and 2 GHG Emissions are free from material misstatement, whether due to fraud or error; • used our professional judgement to plan and perform the engagement to obtain limited assurance that we are not aware of any material misstatements in the Environmental Indicators, Health and Safety Indicators, and Environmental Qualitative Claims, whether due to fraud or error; • considered relevant internal controls when designing our assurance procedures, however we do not express a conclusion on their effectiveness; and • ensured that the engagement team possesses the appropriate knowledge, skills and professional competencies.
Summary of Procedures Performed
In gathering evidence for our conclusions, our assurance procedures comprised:
• Enquires with relevant Transurban personnel to understand and evaluate the design and implementation of the key systems, processes and internal controls to capture, collate, calculate and report the Information Subject to Assurance; • Review Transurban application of boundary, identifying the appropriate inclusion and/or exclusion of assets from the Information Subject to Assurance; • Assessment of the suitability and application of the criteria in respect to the Information Subject to Assurance; • Analytical procedures over the Information Subject to Assurance, at both group and asset level; • Substantively tested the Information Subject to Assurance, on a sample basis at group and asset level, which included the reconciliation of disclosed data back to source information and review of excluded data points to test data completeness; • Testing the mathematical accuracy of manual calculations performed subsequent to data extracts from data collation software;
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