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 fraud, error, non-compliance with laws and regulations or misstatements in the Subject Matter Information may occur and not be detected. 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. We specifically note that CSL has used estimates or extrapolated underlying information to calculate certain amounts included within the Scope 1 and 2 greenhouse gas and energy information. 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 reporting criteria used for this engagement was designed for a specific purpose of reporting the Subject Matter Information presented in CSL 2025 Annual Report and the CSL 2025 Corporate Governance Statement, 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 for the purpose of providing assurance over Selected Sustainability Metrics and Disclosures presented in the CSL 2025 Annual Report and CSL 2025 Corporate Governance Statement. We disclaim any assumption of responsibility for any reliance on this report to any person other than the Directors of CSL or for any purpose other than that for which it was prepared. Matters relating to electronic presentation of information It is our understanding that CSL may publish a copy of our report on their website. We do not accept responsibility for the electronic presentation of our report on the CSL website. The security and controls over information on the website is not evaluated or addressed by the independent assurance practitioner. The examination of the controls over the electronic presentation of this report on the CSL website is beyond the scope of this engagement. DELOITTE TOUCHE TOHMATSU Wibishana Rockwood Partner Chartered Accountants Melbourne, VIC 18 August 2025 Independent Limited Assurance Report 60 Directors’ Report
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