Sustainability Statement Independent Limited Assurance Report Our Approach Procedures performed 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 procedures were designed to obtain a limited level of assurance on which to base our conclusion and do not provide all the evidence that would be required to provide a reasonable level of assurance. Although we considered the effectiveness of management’s internal controls when determining the nature and extent of our procedures, our assurance engagement was not designed to provide assurance on internal controls. A limited assurance engagement consists of making enquiries, primarily of persons responsible for preparing the Subject Matter and related information and applying analytical and other appropriate procedures. Our procedures included: Interviews & Process Understanding: • Engaged with personnel to gain insights into business operations and reporting workflows. • Held discussions with key stakeholders to assess the process for gathering, consolidating,and reporting the Subject Matter during the relevant period. Evaluation of Methodology & Assumptions: • Assessed the reasonableness of key factors applied in the Subject Matter Informationcalculations. • Reviewed significant assumptions, underlying principles, and default values used in theSubject Matter Information against the Reporting Criteria. Compliance & Accuracy Review: • Verified that calculation methodologies aligned with the prescribed Reporting Criteria. • Evaluated whether the Subject Matter Information adhered to the Reporting Criteria in allmaterial respects. Data Analysis & Validation: • Performed analytical procedures on datasets and investigated material variances throughmanagement inquiries. • Conducted sample-based document inspections and analytical reviews to validate thecompilation and reporting of the Subject Matter. Presentation & Consistency Assessment: • Reviewed the overall presentation of the Subject Matter Information to ensure clarity andalignment with the Reporting Criteria. 1 ABOUT US 81 3 SUSTAINABILITY STATEMENT 4 CORPORATE GOVERNANCE 5 OTHER INFORMATION 6 FINANCIAL STATEMENTS 2 BUSINESS OVERVIEW
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