Independent Limited Assurance Report • Review of the Selected Sustainability Metrics and Disclosures in the CSL 2024 Annual Report and reconciliation to underlying workings and information; and • Review of CSL Limited’s process for determining Material Topics in accordance with GRI 3 Material Topics 2021. This includes assessing the process used by Directors to identify a prioritised list of material topics through an evaluation of existing and emerging industry issues and trends, global mega-trends, risks, opportunities, stakeholder engagement, actual and potential impacts; and CSL’s management approach and definitions. Inherent Limitations Because of the inherent limitations of an assurance engagement, together with the inherent limitations of any system of internal control there is an unavoidable risk that it is possible that fraud, error, or non-compliance with laws and regulations, where there has been concealment through collusion, forgery and other illegal acts may occur and not be detected, even though the engagement is properly planned and performed in accordance with Standards on Assurance Engagements. Emissions quantification is subject to inherent uncertainty because incomplete scientific knowledge has been used to determine emissions factors and the values needed to combine emissions due to different gases. 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 sampling or estimating such data. Restricted use The applicable criteria used for this engagement was designed for a specific purpose of assisting the Directors to report on the selected sustainability metrics and disclosures in the CSL 2024 Annual Report only, as a result, the Subject Matter Information may not be suitable for another purpose. This report has been prepared for use by the Directors of CSL Limited for the purpose of providing assurance over the Material Topics disclosed on CSL Limited’s website and Selected Sustainability Metrics and Disclosures presented in the CSL 2024 Annual Report. We disclaim any assumption of responsibility for any reliance on this report to any person other than the directors of CSL Limited or for any purpose other than that for which it was prepared. Our assurance engagement included review of web-based information that was available via web links as of the date of this assurance report. We provide no assurance over changes to the content of this web-based information after the date of this assurance report. DELOITTE TOUCHE TOHMATSU Wibishana Rockwood Partner Chartered Accountant Melbourne, VIC 12 August 2024 76 Limited Annual Report 2023/24
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