331 INTEGRATED ANNUAL REPORT 2025 IFRS CONTENT INDEX IFRS S1 NO. RECOMMENDED DISCLOSURE SECTION Governance 27 The governance body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities. 27(a)(i) Responsibilities for sustainability-related risks and opportunities are reflected in the terms of reference, mandates, role descriptions and other related policies applicable to that body(s) or individual(s). Our Approach to Sustainability, pg 17 -19 Corporate Governance Overview Statement: Our Governance Framework, pg 121 - 135 Statement on Risk Management & Internal Control, pg 138 - 144 27(a)(ii) Body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed to oversee strategies designed to respond to sustainability-related risks and opportunities. Board of Directors, pg 111 - 116 Senior Management, pg 117 - 120 Corporate Governance Overview Statement: Board Development, pg 121 - 135 27(a)(iii) Frequency of body(s) or individual(s) is informed about sustainability-related risks and opportunities. Our Approach to Sustainability, pg 17 - 19 Corporate Governance Overview Statement: A - Board Leadership and Effectiveness, pg 121 - 129 Statement on Risk Management & Internal Control, pg 138 - 144 27(a)(iv) Approach Body(s) or individual(s) takes into account sustainability-related risks and opportunities when overseeing the entity’s strategy, its decisions on major transactions and its risk management processes and related policies, including whether the body(s) or individual(s) has considered trade-offs associated with those risks and opportunities. Our Approach to Sustainability, pg 17 - 19 Corporate Governance Overview Statement, pg 121 - 135 27(a)(v) Body(s) or individual(s) oversees the setting of targets related to sustainability-related risks and opportunities and monitors progress towards those targets, including if related performance metrics are included in remuneration policies. Corporate Governance Overview Statement: A - Board Leadership and Effectiveness, pg 121 - 129 27 Management’s role in the governance processes, controls and procedures to monitor, manage and oversee sustainability-related risks and opportunities 27(b)(i) Role delegation to a specific management-level position or management-level committee and oversight over that position or committee. Our Approach to Sustainability, pg 17 - 19 Corporate Governance Overview Statement: A - Board Leadership and Effectiveness, pg 121 - 129 27(b)(ii) Controls and procedures to support the oversight of sustainability-related risks and opportunities and, if they are integrated with other internal functions. Our Approach to Sustainability, pg 17 - 19 Corporate Governance Overview Statement: B - Effective Audit and Risk Management, pg 130 Statement on Risk Management & Internal Control, pg 138 - 144 Strategy 30 Sustainability-related risks and opportunities 30(a) Sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s prospects. Risks and Opportunities, pg 55 - 57 Business Review, pg 58 - 74 Sustainability Review, pg 75 - 110 Statement on Risk Management & Internal Control, pg 138 - 144 30(b) The time horizons—short, medium or long term—over which the effects of each of those sustainability-related risks and opportunities could reasonably be expected. Business Review, pg 58 - 74 30(c) Definition of ‘short term’, ‘medium term’ and ‘long term’ and the linkage to the planning horizons used by the entity for strategic decision-making. Group CEO Review , pg 25 - 30 Finance and Strategy Review, pg 31 - 41 Business Review, pg 58 - 74 32 Business model and value chain 32(a) Description(s) of the current and anticipated effects of sustainability-related risks and opportunities on the entity’s business model and value chain Market Landscape, pg 42 - 44 Our Business Value Creation Model, pg 48 - 53 32(b) Description(s) of where in the entity’s business model and value chain sustainabilityrelated risks and opportunities are concentrated Our Business Value Creation Model, pg 48 - 53 Business Review, pg 58 - 74 Sustainability Review, pg 75 - 110 33 Strategy and decision-making 33(a) Response to, and plans to respond to, sustainability-related risks and opportunities in its strategy and decision-making Finance and Strategy Review, pg 31 - 41 Business Review, pg 58 - 74 Sustainability Review, pg 75 - 110 33(b) Progress against plans the entity has disclosed in previous reporting periods, including quantitative and qualitative information 30 by 30 Scorecard FY2025, pg 20 -21 Business Review, pg 58 - 74 Sustainability Performance Data, pg 308 - 317 33(c) Trade-offs between sustainability-related risks and opportunities that the entity considered Trade-Offs, pg 54 35 Financial position, financial performance and cash flow 35(a) Impact of sustainability-related risks and opportunities on financial position, financial performance and cash flows for the reporting period. Finance and Strategy Review, pg 31 - 41 Risks and Opportunities, pg 55 - 57 Business Review, pg 58 - 74 Climate Report 2024, Internal Carbon Pricing, pg 30 35(b) Sustainability-related risks and opportunities identified for which there is a significant risk of a material adjustment within the next annual reporting period to the carrying amounts of assets and liabilities reported in the related financial statements. Finance and Strategy Review, pg 31 - 41 Risks and Opportunities, pg 55 - 57 35(c)(i) Investment and disposal plans Group CEO Review, pg 25 - 30 Finance and Strategy Review, pg 31 - 41 35(c)(ii) Its planned sources of funding to implement its strategy. Finance and Strategy Review, pg 31 - 41 35(d) Financial performance and cash flows to change over the short, medium and long term, given the strategy to manage sustainability-related risks and opportunities. Business Review, pg 58 - 74 APPENDIX | IFRS CONTENT INDEX
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