Emissions measurement approach CSL’s Scope 1 and 2 GHG emissions are calculated in accordance with the ‘Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard’ (2004). CSL applies an operational control approach when calculating its emissions, because this allows CSL to focus on the emissions it has most influence over. While CSL keeps the basis for calculation of GHG emissions consistent, it intends to improve the accuracy of its GHG footprint over time. During FY2026, CSL invested in ESG data tools, maturing daily management and insights on emissions. For Scope 1 and 2, there were no changes in measurement calculations or assumptions and therefore data can be compared with prior years. Emissions category Activity Raw data source Methodology, data quality and uncertainty Scope 1 Stationary combustion Quantity of fuel used for stationary energy purposes, such as natural gas use, fuel oil, diesel and Liquefied Petroleum Gas Invoices and metered data Scope 1 emissions for facilities already reporting to mandatory local regulatory programs are required to use the same factors and methodologies for reporting under CSL’s operational control boundary. In the absence of local mandatory regulations, default factors will be specified. Mobile combustion Quantity of fuel used for transport energy purposes Invoices or fuel card records Fugitive emissions Refrigerants, HFCs and PFCs assumed lost to atmosphere Synthetic GHG emissions refilled into systems Where data on actual lost or replacement refrigerant is not available, this will be estimated for manufacturing facilities and the plasma collection centre network. Scope 2 Purchased electricity Electricity, heating/cooling or steam purchased for own consumption Metered data and invoices Calculated based on metered supply to the site multiplied by the relevant emission factor. For CSL’s plasma collection centre network, electricity use is estimated based on cost data in the US and benchmarking from energy audits in the EU. Emission factors are from recognised government sources such as Australian NGA and US EPA E-grid or from IEA. The purchase of renewable electricity supported by contractual instruments is accounted for in market-based emissions by multiplying the amount of renewable electricity by the negative value of the emission factor for the residual mix electricity factor relevant for the site and subtracting this from the emissions if renewable energy were not purchased. A combination of renewable energy certificates (RECs) and power purchase agreements (PPAs) support renewable energy claims. Purchased steam Calculated based on volume or mass supplied and site-specific energy content factors and emission factors. Purchased heating Two sites have a metered supply of heat (hot water); the energy is reported in kWh of heat supplied and emissions are calculated based on supplier-provided emission factors. Purchased cooling One site is supplied with chilled water. The energy is reported in kWh of cooling supplied. Any resulting emissions are from the generation of electricity used to produce the chilled water. This is calculated based on the electricity used for the heat pumps and supply pumps to deliver chilled water multiplied by the emission factor for supplied electricity. 155 CSL Limited Annual Report 2025/26
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