Assurance Statement and to issue a limited assurance 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 Sustainability Information. As part of a limited assurance engagement 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 Company’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. 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 Sustainability Information may occur and not be detected. Summary of Work Performed A limited assurance engagement involves performing procedures to obtain evidence about the Sustainability Information. The nature, timing and extent of procedures selected depend on professional judgement, including the assessed risks of material misstatement at the disclosures level, whether due to fraud or error. In conducting our limited assurance engagement, we performed the following procedures: • Inquiries with management to obtain an understanding of the process for preparing the Sustainability Information; • Undertaking walkthroughs of key systems and processes for collating, calculating and reporting the Sustainability Information; • Inspection of process documentation developed to support the reporting process for preparing the Sustainability Information; • Performed analytical procedures on the Sustainability Information; • Selected on a sample basis, items from the Sustainability Information and agreeing to supporting documentation; and • Review of the Sustainability Information disclosures in the Annual Report and Corporate Governance Statement, and reconciliation to underlying calculations and/or documentation. Restricted Use This report has been prepared for use by the Directors of CSL for the purpose of providing assurance over Sustainability Information presented in the Annual Report and 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. DELOITTE TOUCHE TOHMATSU Wibishana Rockwood Partner Chartered Accountants Melbourne, VIC 17 August 2026 60 Directors’ Report
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