c) for designing, establishing and maintaining an effective system of internal control over its operations and financial reporting, including, without limitation, systems designed to ensure achievement of its control objectives and its compliance with applicable laws and regulations; d) for the preparation of the Subject Matter Information that is free from material misstatement, whether due to fraud or error; e) for selecting and applying measurement methodologies, and making estimates that are reasonable in the circumstances; f) for selecting the Criteria and ensuring that the Criteria is appropriately described and/or referred to in the CSL 2025 Annual Report and CSL 2025 Corporate Governance Statement; g) to provide us with: i. access to all information of which Directors of CSL are aware that is relevant for the purpose of this assurance engagement; ii. additional information that we may request from Directors of CSL for the purpose of this assurance engagement; and iii. unrestricted access to persons within CSL from whom we determine it necessary to obtain evidence; and h) for the electronic presentation of the Subject Matter Information and our limited assurance report on CSL’s website Responsibilities of the Assurance Practitioner Our responsibility is to express a limited assurance conclusion on the preparation of CSL’s Subject Matter Information, in all material respects, in accordance with the Criteria based on the procedures we have performed and evidence we have obtained. ASAE 3000 requires that we plan and perform our procedures to obtain limited assurance about whether anything has come to our attention that causes us to believe that CSL’s Subject Matter Information has not been prepared, in all material respects, in accordance with the Criteria for the reporting period 1 July 2024 to 30 June 2025. A limited assurance engagement in accordance on CSL’s Subject Matter Information involves identifying areas where a material misstatement of the Subject Matter Information is likely to arise, performing procedures to address the areas identified and considering the process used to prepare the Subject Matter Information. A limited assurance engagement is substantially less in scope than a reasonable assurance engagement in relation to both the risk assessment procedures, including an understanding of internal control, and the procedures performed in response to the assessed risks. The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. Accordingly, we do not express a reasonable assurance opinion on whether the Subject Matter Information has been prepared, in all material respects, in accordance with the Criteria. Our procedures included: • Inquiries with relevant key personnel to obtain an understanding of the process for collating and preparing the respective Subject Matter Information; • Undertaking walkthroughs of key systems and processes for collating, calculating and reporting the Subject Matter Information; • Inspection of the supporting process documentation developed to support the collation, calculation and reporting process of the Subject Matter Information and investigating further where required; • Performing analytical review procedures on the Subject Matter Information and/or relevant supporting documentation; • Selection on a sample basis item to test the Subject Matter Information and agree to relevant supporting documentation; and • Review of the Selected Sustainability Metrics and Disclosures in the CSL 2025 Annual Report and CSL 2025 Corporate Governance Statement, and reconciliation to underlying workings and information. Other information The Directors of CSL are responsible for the other information. The other information comprises other Sustainability information in the CSL 2025 Annual Report and CSL 2025 Corporate Governance Statement but does not include the Subject Matter Information and our assurance report thereon. Our limited assurance conclusion does not cover the other information, and we do not express any form of assurance conclusion thereon. In connection with our assurance engagement on the Subject Matter Information, our responsibility is to read the other information identified above and, in doing so, consider whether the other information is materially inconsistent with the Subject Matter Information or our knowledge obtained in the assurance engagement, or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 59 CSL Limited Annual Report 2024/25
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