INDEPENDENCE GROUP NL SUSTAINABILITY REPORT 2017

BDO Audit (WA) Pty Ltd ABN 79 112 284 787 is a member of a national association of independent entities which are all members of BDO Australia Ltd ABN 77 050 110 275, an Australian company limited by guarantee. BDO Audit (WA) Pty Ltd and BDO Australia Ltd are members of BDO International Ltd, a UK company limited by guarantee, and form part of the international BDO network of independent member firms. Liability limited by a scheme approved under Professional Standards Legislation other than for the acts or omissions of financial services licensees 38 Station Street Subiaco, WA 6008 PO Box 700 West Perth WA 6872 Australia Tel: +61 8 6382 4600 Fax: +61 8 6382 4601 www.bdo.com.au ASSURANCE REPORT ON LIMITED ASSURANCE ENGAGEMENT RELATING TO SUSTAINABILITY REPORTING To the Directors of Independence Group NL 1. Socio economic contributions – Corporate Giving, Expenditure to Ngadju and Scholarships. 2. Lost time injury frequency rate (LTIFR). 3. Estimated closure costs – Rehabilitation costs. 4. Greenhouse gas emissions – Scope 1 & Scope 2 Emissions. Conclusion We have undertaken a limited assurance engagement on the subject matter, as detailed below and presented in the Independence Group NL’s Sustainability Report (the report) for the year 1 July 2016 to 30 June 2017. Based on the procedures we have performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the subject matter, as detailed below and presented in the report for the year 1 July 2016 to 30 June 2017 is not presented fairly in accordance with the criteria as presented below. Subject matter and criteria The subject matter and criteria for our limited assurance engagement included the following for the year 1 July 2016 to 30 June 2017: Subject matter Criteria  Independence Group NL’s assessment of general accordance with the Global Reporting Initiatives (‘GRI’) G4 Sustainability Reporting Guidelines, as a benchmark for the 2017 Sustainability Report.  Independence Group NL’s own criteria for the non-financial performance metrics detailed within the report. Management’s responsibilities The management of Independence Group NL is responsible for the preparation of the sustainability report in accordance with criteria as set out by Independence Group NL and for the selection of the sustainability information to be assessed. The responsibility of the company’s management includes the selection and application of appropriate methods to prepare the sustainability report as well as the use of assumptions and estimates for individual sustainability disclosures which are reasonable under the circumstances. Furthermore, the responsibility of management includes the maintenance of the system of internal controls for the preparation of the Sustainability report, which is free of material, intended or unintended, misstatements. Our independence and quality control We have complied with the independence and other relevant ethical requirements relating to assurance engagements, and apply Auditing Standard ASQC 1 Quality Control for Firms that Perform 90 — IGO SUSTAINABILITY REPORT 2017

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