In making those risk assessments, we considered internal control relevant to the Group’s preparation of the Reasonable Assurance Subject Matter Information. For the Reasonable Assurance Subject Matter Information in Table 3, in addition to those detailed above, assurance procedures undertaken included: • Evaluating the design and implementation of controls relevant to the Reasonable Assurance Subject Matter Information; and • Use of larger sample sizes for substantive tests undertaken on a sample basis. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our reasonable assurance opinion. Inherent limitations Inherent limitations exist in all assurance engagements due to the selective testing of the information being examined. It is therefore possible that fraud, error or non-compliance may occur and not be detected. A limited assurance engagement is not designed to detect all instances of non-compliance of the Subject Matter Information with the Criteria, as it is limited primarily to making enquiries of the Group and applying analytical procedures. Additionally, non-financial data may be subject to more inherent limitations than financial data, given both its nature and the methods used for determining, calculating and estimating such data. The precision of different measurement techniques may also vary. The absence of a significant body of established practice on which to draw to evaluate and measure non-financial information allows for different, but acceptable, evaluation and measurement techniques that can affect comparability between entities and over time. In addition, GHG quantification is subject to inherent uncertainty because of evolving scientific knowledge and information used to determine emissions factors and the values needed to combine emissions of different gases . The limited assurance conclusion and reasonable assurance opinion expressed in this report have been formed on the above basis. The uncertainties and limitations are laid out in more detail in the Criteria. Limited assurance conclusion Based on the procedures we have performed, as described under ‘Our responsibilities’ and the evidence we have obtained, nothing has come to our attention that causes us to believe that the Limited Assurance Subject Matter Information in Tables 1 and 2, has not been prepared, in all material respects, in accordance with the Criteria for the year ended or as at 30 June 2025.
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