Sustainability Report 2021

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. Tel: +61 8 6382 4600 Fax: +61 8 6382 4601 www.bdo.com.au 38 Station Street Subiaco, WA 6008 PO Box 700 West Perth WA 6872 Australia ASSURANCE PRACTITIONER REPORT ON LIMITED ASSURANCE ENGAGEMENT RELATING TO SUSTAINABILITY REPORTING To the Directors of IGO Limited Conclusion We have undertaken a limited assurance engagement on the subject matter, as detailed below and presented in the IGO Limited (“IGO”) Sustainability report (the report) for the period 1 July 2020 to 30 June 2021. 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 2020 to 30 June 2021 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 period 1 July 2020 to 30 June 2021: Subject matter Criteria applied by IGO Our review was limited to the following material topics: 1. Socio economic contributions – Corporate Giving, Expenditure to Ngadju people (on pages 3, 5, 15, 25, 45, 46, 49, 94, 102, 105) 2. Lost time injury frequency rates (‘LTIFR’) (on page 101) 3. Estimated closure costs – Rehabilitation costs (on page 81) 4. Greenhouse gas emissions – Scope 1 & Scope 2 Emissions (on pages 15, 60, 102, 103) In preparing the selected information identified as subject matters, IGO applied the following criteria:  Relevant Global Reporting Initiatives (‘GRI’) Standards for sustainability reporting as described in the GRI Index on pages 106- 120 of the Sustainability Report  IGO’s self-determined criteria for reporting information as disclosed in the Sustainability Report Management’s responsibilities The management of IGO Limited is responsible for the preparation of the Sustainability report in accordance with criteria as set out by IGO Limited 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 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. 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. Tel: +61 8 6382 460 Fax: +61 8 6382 4601 .bdo.co .au 38 Station Stre t Subiaco, WA 60 8 PO Box 70 West Perth WA 6872 Australia INDEPENDENT AUDI OR'S EPORT To the members of IGO Limited Report on the Audit of the Financial Report Opinion We have audited the financial report of IGO Limited (the Company) and its subsidiaries (the Group), which comprises the consolidated statement of financial position as at 30 June 2021, the consoli ated statement of profit or loss and other comprehensive income, the consolidated statement of changes in equity and the consolidated statement of cash flows for the year then ended, and notes to the financial report, including a summary of significant accounting policies and the directors’ declaration. In our opinion the accompanying financial report of the Group, is in accordance with the Corporations Act 2001 , including: (i) Giving a true and fair view of the Group’s financial position as at 30 June 2021 and of its financial performance for the year ended on that date; and (ii) Complying w h Aus ralian Accounting Standards and the Corpora ion R gulations 2001 . Basis for opi i n We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the Financial Report section of ou report. W are indepe dent of the Group in accordance with the Corporations Act 2001 and the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) that ar relevant to our audit of the financial report i Australia. We hav also fulfilled our other ethical responsibilities in accordance with the Code. We confirm that the independence declaration required by the Corporations Act 2001 , which has been given to the directors of the Company, would be in the same terms if given to the directors as at the time of this auditor’s report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Key audit matters Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the financial report of the current period. These matters were addressed in the context of our audit of the financial report as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. IGO SUSTAINABILITY REPORT 2021— 127