IGO SUSTAINABILITY REPORT 2022— 109 108 —IGO SUSTAINABILITY REPORT 2022 GRI Content Index Disclosure Number Disclosure Title Location or Explanation Stakeholder Engagement 102-40 List of stakeholder groups Our Approach to Sustainability – Engaging our stakeholders (page 35) 102-41 Collective bargaining agreements IGO employees are employed on individual contracts and salaries are benchmarked against the market for the employee classification. No IGO employee is covered by collective bargaining agreements 102-42 Identifying and selecting stakeholders Our Approach to Sustainability – Engaging our stakeholders (page 35) 102-43 Approach to stakeholder engagement Our Approach to Sustainability – Engaging our stakeholders (page 35) Common Management System Standard 7 – Communication, consultation and participation 102-44 Key topics and concerns raised Our Approach to Sustainability (pages 23-35) Reporting Practice 102-45 Entities included in the consolidated financial statements Annual Report – Directors’ Report (page 57); Subsidiaries (page 139) 102-46 Defining report content and topic boundaries Our Approach to Sustainability – Reporting what matters (pages 26-29) 102-47 List of material topics Our Approach to Sustainability – Reporting what matters (pages 26-29) 102-48 Restatements of information Any restatements are noted 102-49 Changes in reporting No significant changes have been made from the previous reporting period 102-50 Reporting period Financial year 01 July 2021 – 30 June 2022 102-51 Date of most recent report This report, 30 August 2022 102-52 Reporting cycle Annual 102-53 Contact point for questions regarding the report Joanne McDonald, Company Secretary & Head of Corporate Affairs contact@igo.com.au 102-54 Claims of reporting in accordance with the GRI Standards This report has been prepared in accordance with the GRI Standards: Core option. It is noted that we have reported above and beyond what is required for the Core option to ensure full transparency. 102-55 GRI Content Index This GRI Content Index 102-56 External assurance Annual Report – BDO Independent Auditor’s Report (pages 154-157) BDO assurance practitioner report on limited assurance engagement relating to sustainability reporting (page 126) Management Approach to Disclosures onMaterial Topics An overview of the process used to determine our material topics together, with the underlying reason why they have been deemed material for our business, is provided in the ‘Reporting what matters’ section on page 26. Further detail, including our approach to managing the underlying issues associated with these topics, is discussed in the relevant pages referenced within this section. Information on our current activities and actual performance is detailed throughout this report, this GRI content index and in the FY22 Annual Report. More specific information, including publicly available copies of relevant information, can be found online at www.igo.com.au where indicated for each GRI disclosure below. This content index notes additional sources of information as we commit to reporting above and beyond what is required of GRI (Core option), to ensure full transparency. Disclosure Number Disclosure Title Location or Explanation GRI 201: Economic Performance 2016 103-1 Explanation of the material topic and boundary Our Approach to Sustainability – Reporting what matters (pages 26-29) 103-2 Management approach on financial contributions Annual Report – Financial Report (page 85) Optimising business value (page 95) 103-3 Evaluation of the management approach Annual Report – Financial Report (page 85) Our Financial Contributions (page 93) Performance Data – Our Financial Contributions (page 104) 201-1 Direct economic value generated and distributed Our Financial Contributions (page 93) 201-2 Financial implications and other risks and opportunities of climate change Our Response to Climate Change – Governance and risk management (pages 68-72) 201-3 Defined benefit plan obligations and other retirement plans Annual Report – Directors’ Report (page 57); Financial Report (page 85) 201-4 Financial assistance received from government During FY22, IGO received $402,425 through the Government’s Exploration Incentive Scheme and other co-funding programs GRI 202: Market Presence 2016 103-1 Explanation of the material topic and boundary Our Approach to Sustainability – Reporting what matters (pages 26-29) 103-2 Management approach on culture, diversity and our people Annual Report – Our People (page 42) Our People (pages 37-43) 103-3 Evaluation of the management approach Annual Report – Our People (page 42) Our People (pages 37-43) Performance Data (pages 98-100) 202-1 Ratios of standard entry level wage by gender compared to local minimum wage IGO complies with local laws and regulations. We ensure our entry level wages are equal to minimum wages according to the local regulations 202-2 Proportion of senior management hired from the local community Annual Report – Our People (page 42) Our People (pages 37-43)
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