Assurance Statement The specified Sustainability Disclosures include judgements and assumptions about future events and circumstances. Actual outcomes may differ from those described and, accordingly, the disclosures are subject to a higher level of inherent uncertainty. Auditor’s Responsibilities Our objectives are to plan and perform the review to obtain limited assurance about whether the specified Sustainability Disclosures are free from material misstatement, whether due to fraud or error, and to issue a review report that includes our conclusion. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence decisions of users taken on the basis of the specified Sustainability Disclosures. As part of a review in accordance with ASSA 5000, we exercise professional judgement and maintain professional scepticism throughout the engagement. We also: • Perform risk assessment procedures, including obtaining an understanding of internal control relevant to the engagement, to identify and assess the risks of material misstatements, whether due to fraud or error, at the disclosure level but not for the purpose of providing a conclusion on the effectiveness of the Group’s internal control. • Design and perform procedures responsive to assessed risks of material misstatement at the disclosure level. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Summary of the Work Performed A review is a limited assurance engagement and involves performing procedures to obtain evidence about the specified Sustainability Disclosures. The nature, timing and extent of procedures selected depend on professional judgement, including the assessed risks of material misstatement at the disclosure level, whether due to fraud or error. In conducting our review, we: • Performed inquiries, walkthroughs, and inspection of documentation to understand the processes, systems, methodologies and personnel involved in preparing the specified Sustainability Disclosures. • Inspected internal information (e.g. Board papers, committee meeting minutes, and internal policies) supporting the Governance disclosures. • Assessed the appropriateness of management’s determined reporting boundary. • Assessed the completeness and accuracy of disclosed climate-related risks and opportunities based on management’s process and judgements to identify material information for disclosure. • Tested on a sample basis Scope 1 and 2 emissions data and emission factors and assessed management’s estimation methods against the relevant requirements of AASB S2 and the GHG Protocol. • Reconciled the specified Sustainability Disclosures in the Sustainability Report to the underlying outcome of procedures performed. • Evaluated the disclosure and overall presentation of the specified Sustainability Disclosures against the relevant requirements of AASB S2. 160 Sustainability Report
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