IGO SUSTAINABILITY REPORT 2022— 121 Glossary % Percentage ACCU Australian Carbon Credit Units AFO Albany Fraser Orogen AFR Australian Financial Review AMEC Association of Mining and Exploration Companies ARA Australasian Reporting Awards AusIMM Australasian Institute of Mining and Metallurgy BEV Battery Electric Vehicle Biodiversity Biodiversity describes the variety of life forms: the different plants, animals and microorganisms, the genes they contain, and the ecosystems they form. It is usually considered at three levels: genetic diversity, species diversity and ecosystem diversity. Also referred to as biological diversity. Boundary Stakeholder boundary describes where the identified material topic(s) impacts the reporting organisation’s business and stakeholders. • Internal boundary typically includes employees, contractors, shareholders, investors and joint venture partners. • External boundary typically includes neighbouring communities within the Company’s operational vicinity, Traditional Owners, suppliers, customers, governments, nongovernment organisations, special interest groups, civil society, and learning and research partners. Climate change Any significant change in the measures of climate lasting for an extended period of time. Climate change includes major changes in temperature, precipitation or wind patterns, among others, that occur over several decades or longer. Co Cobalt CO2-e Carbon dioxide equivalent Country Country is the term used by Aboriginal peoples to describe the lands, waterways and seas to which they are connected. The term contains complex ideas about law, place, custom, language, spiritual belief, cultural practice, material sustenance, family and identity. Cu Copper CY Calendar year (1 January to 31 December) DBCA Department of Biodiversity, Conservation and Attractions DMIRS Department of Mines, Industry Regulation and Safety, Western Australia Downstream The term downstream entities are based on the concept of a production chain that extends from the extraction of raw materials to the use of a good or service by an end-user. Downstream refers to those organisations that play a role in the distribution or use of goods and services provided by the reporting organisation, or, more generally, play a role in a later step in the production chain than the organisation itself. DWER Department of Water and Environmental Regulation, Western Australia EBITDA Earnings Before Interest, Tax, Depreciation and Amortisation Underlying EBITDA is a non-IFRS measure and comprises net profit or loss before finance costs, depreciation and amortisation and income tax, and after any earnings adjustment items, including asset impairments, gains/ or losses from the sale of subsidiaries and joint ventures, redundancy and restructuring costs, acquisition and transaction costs and foreign exchange and hedging gains/losses attributable to the acquisition of Tianqi. EM Electromagnetic
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