The procedures 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. Our responsibilities under this standard are further described in the Practitioner’s Responsibilities section of our report. We have complied with the independence and relevant ethical requirements which are founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour, including those contained in APES 110 Code of Ethics for Professional Accountants (including Independence Standards) issued by the Professional & Ethical Standards Board Limited. Our firm applies Australian Auditing Standard ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements, which requires the firm to design, implement and operate a system of quality management including policies or procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. Other information The Directors of CSL are responsible for the other information. The other information comprises the information included in the Annual Report and Corporate Governance Statement, but does not include the Sustainability 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 Sustainability 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 Sustainability 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. Responsibilities for the Sustainability Information The Directors of CSL are responsible for: a) the preparation of the Sustainability Information in accordance with the Criteria; b) for designing, implementing and maintaining a system of internal control that is determined to be necessary to enable the preparation of the Sustainability Information in accordance with the Criteria that is free from material misstatement, whether due to fraud or error; and c) the electronic presentation of the Sustainability Information and our limited assurance report on CSL's website. Inherent Limitations in Preparing the Sustainability Information 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. 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. In the absence of external standards, sustainability-related financial information reported in accordance with self-defined criteria may be based on different, but acceptable measurement methodologies, which may result in variances between companies and over time. The adopted measurement methodologies may also impact the comparability of sustainability matters reported by different companies and from year to year within a company as methodologies develop. Practitioner’s Responsibilities Our objectives are to plan and perform the assurance engagement to obtain limited assurance about whether the Sustainability Information is free from material misstatement, whether due to fraud or error, 59 CSL Limited Annual Report 2025/26
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