Impala Platinum : 2024 GRI Report

Respect, Care and Deliver

GRI REPORT

Supplement to the ESG Report 30 June 2024

Contents

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OUR 2024 REPORTING SUITE

Implats is committed to establishing and maintaining trust through high-quality and transparent reporting that is useful to a wide variety of stakeholders:

Information available	Information available
on our website	elsewhere in this report
www.implats.co.za

Follow us online at www.implats.co.za

○ Direct access to all our reports available on release

○ Our website has detailed investor, sustainability and business information.

https://x.com/Implats

https://www.linkedin.com/company/impala-platinum/

https://www.youtube.com/channel/UCgshehA_JCYUeox7lCZw6bw/

AIR

Delivering

on our purpose

AIR

AFS

Delivering

on our purpose

AFS

Annual integrated report

○  reports to providers of financial capital how Implats creates, preserves or erodes value over time.

Audited annual financial statements

○ Financial statement assurance, including the audit and risk committee report and directors' report

○ Consolidated financial statements ○ Company financial statements.

featured

https://www.facebook.com/implats/

						Climate change report
					CCR
						○  Climate change risks and adaptations,
	on our purpose
	Delivering
						decarbonisation plans and adoption
						of renewable energy
	CCR
			○  Prepared in accordance with the
						recommendations of the TCFD and the
						Johannesburg Stock Exchange (JSE)
						Climate Change Disclosure Guidance.

						ESG report
					ESG
						○  Detail on material economic, social
on our purpose
Delivering
						and environmental performance and
					governance
		Social and
		Environmental,
	ESGGovernance			○  GRI G4 core compliance
						○  Internal reporting guidelines in line with
						the UN Global Compacts
						○  Independent assurance report.

MRMR

Delivering

on our purpose

MRMR

AGM

Delivering

on our purpose

Mineral Resource and Mineral Reserve Statement

○  Provides updated estimates and reconciliation of Mineral Resources and Mineral Reserves

○  Conforms to the South African Code for reporting of Exploration Results, Mineral Resources and Mineral Reserves (SAMREC Code) (2016)

○  Conforms to section 12.13 of the JSE Listings Requirements

• Competent Persons sign-off
• Third-partyassurance.

Notice to shareholders

○  Notice of annual general meeting ○  Form of proxy.

AGMNotice to shareholders

REM

Delivering

on our purpose

REM

TTECR

Delivering

on our purpose

TTECR

Remuneration report

• Background statement

○  Remuneration philosophy and policy

• Implementation report.

Tax transparency and economic contribution report

Prepared in accordance with GRI 207 and provides information on Implats' ○  Approach to tax

○  Tax governance and risk management ○  Tax numbers and performance

• Country-by-countrytax and economic contribution.

Welcome to our 2024

GRI report

Implats has reported the information cited in this GRI content index for the year ended 30 June 2024 with reference to the GRI Standards. The disclosure per GRI statement of use is outlined in the tables below and covers our corporate reporting suite.

GRI STANDARD	DISCLOSURE	COMPANY RESPONSE		CORPORATE REPORT
GRI 2:	2-1 Organisational details	Impala Platinum Holdings (Implats)	Page 8 of ESG report.
General	2-2 Entities included in the	Implats is a leading, fully integrated platinum group	Read our Group overview
disclosures 2021	organisation's sustainability	metals (PGMs) producer. The Group is structured	in our ESG report, pages 8.
	reporting	around six mining operations and Impala Refining	This chapter includes
		Services (IRS), a refining business.
		an organisational overview,
					with information relating
					to our operations.
	2-3 Reporting period,	1 July 2023 to 30 June 2024.	Page 113 of ESG report.
	frequency and contact	We welcome your feedback to ensure we cover all aspects.
	point
		Go to www.implats.co.za or email [e-mail]
		to provide us with your feedback.
	2-4 Restatements	All restatements are indicated and explained in our	Page 17 of 2024 climate
	of information	summary performance data and performance data tables.	change report (CCR).
	2-5 External assurance	The audit committee approves the scope of non-	The scope of the
		financial data auditing; the appointment of the service	2024 external assurance,
		provider for assurance; and receives a detailed account	selected performance
		of the audit findings and actions from management.	information and the
		Reasonable and limited assurance was provided by Nexia	independent statement
		of assurance are provided
		SAB&T on selected non-financial sustainability information	on pages 83 to 85 of the
		and KPIs. Nexia SAB&T, an 87% black-owned and 48%	ESG report.
		black women-owned assurance firm, has provided
		independent assurance on selected sustainability KPIs.
		Nexia SAB&T is joined by KhulaGro Auditors, a 100%
		black-owned audit firm as a	skills transfer beneficiary
		on this year's engagement.
	2-6 Activities, value chain	We mine, process, refine	and	market high-quality metal	Read our Group overview
	and other business	products safely, efficiently	and responsibly from	in our ESG report,
	relationships	a competitive asset portfolio.		page 8 and our CCR
		We deliver metals that enable a cleaner and healthier	page 1.
		world, in a way that generates sustainable returns for
		our shareholders and strives to make a meaningful and
		lasting positive contribution to society.
	2-7 Employees	Across the Implats Group, we have a workforce	Our workforce figures are
		of approximately 6 000 employees and contractors.	presented on page 33 and
					in the performance data
					tables on pages 88 to
					91 of ESG report.
	2-8 Workers who are not	The majority of our workforce are full-time employees	Our workforce figures are
	employees	or supervised employees of contractors.	presented in the
		We do not have any significant variations in employment	performance data tables
		on pages 88 to 91 of ESG
		numbers as we do not operate a seasonal business.
		report.
	2-9 Governance structure	An overview is provided in the governance section of our	Page 25 of ESG report
	and composition	ESG report, as well as detailed in our annual integrated	and pages 58 to 61 of AIR.
		report's (AIR) governance chapter.
		Detailed information on our governance structure,
		including the nature of the composition of the board
		of directors and the various board committees is also
		provided on our website.
	2-10 Nomination and	Our nominations, governance and ethics committee are	Review the board
	selection of the highest	responsible for board selection. This committee plans	committee structure
	governance body	committee succession and drives board effectiveness	on page 58 to 61 of AIR.
		through evaluations.
	2-11 Chair of the highest	Our chairperson is an independent non-executive	Page 57 of AIR.
	governance body	director and chairman of the board.

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GRI report 2024 continued

Implats has reported the information cited in this GRI content index for the year ended 30 June 2024 with reference to the GRI Standards. The disclosure per GRI statement of use is outlined in the tables below and covers our corporate reporting suite.

GRI STANDARD	DISCLOSURE	COMPANY RESPONSE	CORPORATE REPORT
GRI 2:	2-12 Role of the highest	A detailed review of the composition and activities	A brief review of the two
General	governance body	of these board committees is provided in the AIR.	key board committees
disclosures 2021	in overseeing the		involved in sustainability
	management of impacts		governance issues - the
			STR and the HSE
			committees - is provided
			in the review of our
			sustainability governance
			structures and processes
			on page 25 of the ESG
			report. Detailed review
			of board committee
			structures is given
			on pages 58 to 61 of AIR.
	2-13 Delegation	The STR committee, supported by the HSE committee,	Read how we monitor
	of responsibility for	address ESG-related issues at board level.	sustainability performance
	managing impacts	The risks and opportunities are presented to the board	on page 25 of ESG report.
		every quarter. Where the response to a topic is deemed
		unsatisfactory, we work to redesign our approach with
		key stakeholders to improve our performance.
	2-14 Role of the highest	The two key board committees involved in sustainability	Review of our sustainability
	governance body	governance issues - the STR and the HSE committees.	governance structures and
	in sustainability reporting		processes on page 25 of
			ESG report.
	2-15 Conflicts of interest	Implats' code of ethics underpins the business practice	Pages 27 and 28
		to which all employees and suppliers are expected	of ESG report.
		to adhere. Our fraud, corruption and whistleblowing
		policy outlines conflicts of interest and disciplinary action
		(including dismissal or prosecution) that will be taken
		in the event of any contravention. Further information
		is provided in the ESG report section on upholding
		business ethics and integrity, and the policies can
		be found on our website.
	2-16 Communication	Critical concerns are reported to the board by the STR	Page 25 of ESG report.
	of critical concerns	and HSE committees.
	2-17 Collective knowledge	The right balance of skills and experience enables the	Pages 59 and 60 of AIR.
	of the highest governance	board to make a meaningful contribution to the
	body	business.
	2-18 Evaluation of the	The board and the sub-committees undergo	Pages 62 to 68 of AIR.
	performance of the highest	an evaluation process every two years to assess their
	governance body	effectiveness. To drive greater accountability around
		ESG, we have incorporated ESG-specific performance
		indicators into the executive-level balanced scorecards.
	2-19 Remuneration	Details are provided in the remuneration section of our	Pages 65 to 74 of AIR.
	policies	AIR regarding on managing performance through
		remuneration. Further details are provided in the
		remuneration report.
	2-20 Process to determine	Read how we manage performance through	Pages 65 to 74 of AIR.
	remuneration	remuneration in our AIR and remuneration report.
		Sustainability objectives now form part of the KPIs
		against which our management's performance
		is measured. ESG KPI measures form part of our annual
		(short-term) bonus, with a fatality modifier included
		to moderate bonus outcomes.
		The CEO's balanced scorecard is linked to his
		remuneration and includes ESG KPIs.

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GRI report 2024 continued

Implats has reported the information cited in this GRI content index for the year ended 30 June 2024 with reference to the GRI Standards. The disclosure per GRI statement of use is outlined in the tables below and covers our corporate reporting suite.

GRI STANDARD	DISCLOSURE	COMPANY RESPONSE	CORPORATE REPORT
GRI 2:	2-21 Annual total	An overview is provided in the wage gap analysis section in the	Page 66 of AIR.
General	compensation ratio	AIR and ESG report.
disclosures 2021		Impala has made a concerted effort to close the wage gap
		by showing restraint in executive pay while addressing the issue
		of minimum wages and income differentials to improve the lives
		of our employees.
		Further details are provided in the remuneration report and
		in our Notice to Shareholders Report.
	2-22 Statement	Our approach to ESG is underpinned by a well-defined process	Page 10 and page 25
	on sustainable	for identifying and evaluating the risks and opportunities most	of ESG report.
	development	material to the business. This structured and systematic
	strategy	approach to managing our most significant social, economic
		impacts helps us address the material interests of our
		stakeholders.
		Sustainable development remains the responsibility of exco. The
		Group executive for sustainable development is responsible for
		developing ESG/sustainability strategy and for reviewing
		performance in terms of the Group's non-financial indicators,
		and is responsible for the environmental performance. There are
		also Group executives for each of the following functions: safety
		and health, people and stakeholder engagement.
		The exco lends support to the board's HSE, STR, NGE, and
		audit and risk committees.
	2-23 Policy	Implats has a code of ethics, anti-bribery and anti-corruption	Read our section
	commitments	policy and related governance policies in place to guide ethical	respecting human rights
		behaviour.	in the ESG report
		Our labour hire policies clearly stipulate our employment criteria	(pages 28 to 30).
		and conditions.
		Our human rights policy clearly stipulates the prohibition of child
		labour and the promotion of human rights and equality.
		Suppliers are bound to our supplier code of conduct, and
		procedures.
	2-24 Embedding	Our ethics policy outlines conflicts of interest, the prevention	Pages 27 to 29
	policy	of dissemination of Company information, the acceptance	of ESG report.
	commitments	of donations and gifts, and the protection of the intellectual
		property and patent rights of the Company.
	2-25 Processes	Oversight of the risk management system and processes are	Page 28 of ESG report.
	to remediate	the responsibility of the audit and risk committee, while each
	negative impacts	committee takes responsibility for the risks relevant to it.
	2-26 Mechanisms	A toll-free helpline is in place to facilitate the confidential	Page 27 of ESG report.
	for seeking advice	reporting (whistleblowing) of alleged incidents that are reported
	and raising	to the chief audit executive and the board chairman. All the
	concerns	relevant policies can be found on our website.
	2-27 Compliance	Implats adheres to sound standards of corporate governance	Pages 25 to 27
	with laws and	and all applicable laws. The Group has a formal risk	of ESG report.
	regulations	management framework, and management actively and
		continuously monitors and reports on compliance.
		The board is guided by the principles of the King IV Code
		on Corporate Governance (King IV), the Companies Act, 2008,
		the JSE Listings Requirements and all other applicable laws,
		standards and codes. The King IV compliance register
		is available on our website.

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GRI report 2024 continued

Implats has reported the information cited in this GRI content index for the year ended 30 June 2024 with reference to the GRI Standards. The disclosure per GRI statement of use is outlined in the tables below and covers our corporate reporting suite.

GRI STANDARD	DISCLOSURE	COMPANY RESPONSE			CORPORATE REPORT
GRI 2:	2-28 Membership	We remain a member of various industry associations that	Pages 27, 38, 43
General	associations	support government in policy development. These include, but	of ESG report.
disclosures 2021		are not limited to, the International Platinum Association (IPA) and
		the Minerals Council South Africa, as well as of the Energy
		Intensive Users Group of Southern Africa, the Zimbabwe
		Chamber of Mines, the Mine Rescue Association (Zimbabwe)
		and the Business Council for Sustainable Development
		(Zimbabwe), the Women in Mining leadership forum (WIMLF) and
		the Women in Mining task team (WIMTT). Implats is also
		a signatory of the UNGC.
	2-29 Approach	Our stakeholders are vital participants in our mutual value-	Pages 15 to 19
	to stakeholder	creation process. Stakeholders are defined as those individuals	of ESG report.
	engagement	or groups which have interests that are or could be impacted
		by our activities and decisions.
		We have an effective stakeholder engagement function, aimed
		at building and sustaining value-enhancing relations with all our
		key stakeholders.
	2-30 Collective	Our employees have a right to freedom of association and can	Pages 39 and 40
	bargaining	join a trade union and engage in collective bargaining. Through	of ESG report.
	agreements	collaborative efforts, we strive to maintain stable and constructive
		labour relations and partnerships with unions at all our
		operations.
GRI 3:	3-1 Process	Due to the reporting standards we apply, the Group considers	Page 12 of ESG report.
Material topics	to determine	the concept of 'double materiality' when prioritising matters for
2021	material topics	disclosure in our corporate reports, specifically	our AIR, ESG
		report and supplementary climate change and tax disclosure
		reports. As such, we endeavour to disclose issues that could
		impact our ability to create value in the short, medium and long
		term (inward-focused or financial materiality), as	well	as the
		impacts of our performance and operating environment on our
		stakeholders, including employees, communities, broader
		society, and the environment (outward-focused, or social/
		environmental impact materiality). We followed the JSE
		Sustainability Disclosure Guidance by defining	materiality in terms
		of financial and impact materiality, defined as double	materiality.
		This involves identifying and prioritising matters that could impact
		our ability to create value (inward-focused financial	materiality) for
		Implats, as well as matters that may impact our stakeholders
		(outward-focused impact materiality), society and the
		environment.
		The outcome of this process shaped our suite of annual reports,
		especially our AIR and ESG report.
	3-2 List of material	Collectively, our material matters are grouped into 13 themes that	Pages 12 to 14
	topics	are considered most material. The matters helped guide the	of ESG report.
		information included in our reporting suite.
		While each material theme is relevant in each report, they are
		applied and positioned differently per the report's target
		audience.

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GRI report 2024 continued

Implats has reported the information cited in this GRI content index for the year ended 30 June 2024 with reference to the GRI Standards. The disclosure per GRI statement of use is outlined in the tables below and covers our corporate reporting suite.

GRI STANDARD	DISCLOSURE	COMPANY RESPONSE	CORPORATE REPORT
GRI 3:	3-3 Management	Implats has a suite of policies, which govern behaviour across	Pages 10 to 30
Material topics	of material topics	ethics, safety, health and environment (SHE), human resources,	of ESG report.
2021		labour relations, human rights and more.
		Commitments, goals and targets are approached uniquely within
		each topic. For health and safety, we have a zero-harm
		approach. Where appropriate we participate in collective action
		to solve systemic issues beyond our factory fence line. Initiatives
		tackling specific topics can be found throughout the ESG report
		and the AIR.
		The STR committee, supported by the HSE committee, address
		ESG-related issues at board level. The risks and opportunities
		are presented to the board every quarter. Where the response
		to a topic is deemed unsatisfactory, we work to redesign our
		approach with key stakeholders to improve our performance.
		Implats has a comprehensive ESG framework in place to guide
		the development and integration of sustainability principles into
		its functional strategies, in alignment with the corporate strategy.
		Development of the framework included an intensive
		benchmarking exercise, within and outside of the mining industry,
		followed by workshops with corporate and operations leaders,
		and executives. The framework guides how Implats makes
		decisions in managing its interfaces with communities,
		employees, the environment, customers and stakeholders. This
		year we also updated our environmental strategy to renew our
		commitments and set 2030 targets to align with industry best
		practice. Based on our ESG framework, this strategy serves
		to guide our capital allocation on projects.
GRI 201:	201-1 Direct	Our value added statement for the Group and for the individual	Page 47 of AIR.
Economic	economic value	operations are provided in the AIR.
performance	generated and	A detailed breakdown of the economic value added throughout
2016	distributed
2023 is provided on our website.
	201-2 Financial	A detailed assessment of the risks and opportunities of climate	Pages 1 to 25 of CCR.
	implications and	change, including (where feasible) an assessment of the financial
	other risks and	implications, is provided in our most recent CDP submission,
	opportunities due	available at www.cdproject.net.
	to climate change	Climate-related issues are addressed quarterly in various board
		committees. The executive: sustainable development supports
		the exco by developing the ESG/sustainability framework and
		strategy and reviewing performance in terms of the Group's
		non-financial indicators, while also being responsible for the
		environmental performance. The Group head: energy and Group
		head: environment facilitate the development of our energy
		management and decarbonisation plans respectively.
		Our CCR provides a detailed assessment of the risks and
		opportunities associated with climate change.
	201-3 Defined	This is disclosed as part of the annual financial statements (AFS),
	benefit plan	available on our website.
	obligations and
	other retirement
	plans
	201-4 Financial	No significant financial assistance from government towards our
	assistance	socio-economic partnership projects was received in the year
	received from	reviewed.
	government

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GRI report 2024 continued

Implats has reported the information cited in this GRI content index for the year ended 30 June 2024 with reference to the GRI Standards. The disclosure per GRI statement of use is outlined in the tables below and covers our corporate reporting suite.

			CORPORATE
GRI STANDARD	DISCLOSURE	COMPANY RESPONSE	REPORT
GRI 202:	202-1 Ratios	Implats is committed to providing competitive and fair wages and pays	Pages 66 and
Market	of standard entry-	according to industry and market benchmarks. A wage gap analysis	67 of AIR.
presence 2016	level wage by gender	overview is provided in our AIR.
	compared to local	Implats' minimum wage is significantly higher than the national level
	minimum wage
	in South Africa. There are no local minimum wages that are stipulated.
		The compensation overview is provided in the remuneration report.
	202-2 Proportion	Our procedures focus on drawing skills from surrounding communities	Page 90
	of senior	within our areas of operation. Our efforts are reviewed in the section	of ESG report.
	management hired	on talent attraction, retention and development.
	from the local	Our local hire distribution (represented by historically disadvantaged
	community
	South Africans (HDSA)) is reported in the people performance data
		in the ESG report as well as in the sustainability section of our website.
		Local hire is defined as within country of operation and has been
		designated according to the proximity to the operation.
		Employee distribution is based on place of origin and is provided based
		on province and country. Statistics on the proportion of senior
		management hired from the local community are available for specific
		regions on request.
GRI 203:	203-1 Infrastructure	The amount spent on infrastructure developments, and examples	Pages 41 and
Indirect	investments and	of beneficiaries and impacts achieved, are reviewed in the chapter	42 and pages 54
economic	services supported	sustaining livelihoods during and beyond mining, with further information	to 66 of ESG
impacts 2016		in the section on employee accommodation and living conditions.	report.
		Further information is available on request.
	203-2 Significant	Examples of economic impacts can be found throughout the AIR and	Pages 54 to
	indirect economic	the ESG report. For example, we contribute to the provision of public	66 of the ESG
	impacts	goods and services through taxes paid; we provide sustainable full-time	report.
		employment (directly and indirectly) and invest in the long-term
		development of people through training and skills development; and
		we stimulate economic activity through our enterprise development and
		procurement activities.
GRI 204:	204-1 Proportion	The review of our inclusive procurement and mine community enterprise	Pages 63 to 66
Procurement	of spending on local	supplier development activities is in line with in-country legislation and	of ESG report.
practices 2016	suppliers	promotes local procurement in Zimbabwe and Canada. Further
		information is available on request.
GRI 205:	205-1 Operations	All business units are consistently monitored for fraudulent activity and	Pages 27 to 29
Anti-corruption	assessed for risks	corruption, including suppliers. Information is provided in the review	of ESG report.
2016	related to corruption	of our approach to upholding business ethics and integrity.
	205-2 Communication	Implats has a zero tolerance stance on fraud and corruption. We require	Pages 27 to
	and training about	our employees, business partners, contractors and associates	29 of the ESG
	anti-corruption policies	to conduct themselves in accordance with the Implats code of ethics	report.
	and procedures	and our fraud policy.
		Anti-corruption training continues to be conducted for all procurement
		personnel, which covers how to identify fraud and corruption and
		anonymous means of reporting it.
	205-3 Confirmed	Information is provided in the table reviewing fraud/ethics-related	Pages 27 to
	incidents	allegations reported Group-wide in the 2023 financial year.	29 of ESG
	of corruption and		report.
	actions taken
GRI 206:	206-1 Legal actions	There were no incidences in the current year.	Pages 27 to
Anti-competitive	for anti-competitive		29 of ESG
behaviour 2016	behaviour, anti-trust,		report.
	and monopoly
	practices

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GRI report 2024 continued

Implats has reported the information cited in this GRI content index for the year ended 30 June 2024 with reference to the GRI Standards. The disclosure per GRI statement of use is outlined in the tables below and covers our corporate reporting suite.

			CORPORATE
GRI STANDARD	DISCLOSURE	COMPANY RESPONSE	REPORT
GRI 207:	207-1 Approach to tax	Our approach to tax is to remain a responsible citizen, pay our taxes	See Implats' tax
Tax 2019		fairly, comply timely with the law, and ensure that tax planning is based	transparency and
		on commercial business activity, which is aligned with our shareholders'	economic
		interests, while being open and transparent in our dealings with the	contribution report.
		authorities through regular dialogue and proper disclosure.
	207-2 Tax governance,	See Implats' tax transparency and economic contribution report.	See Implats' tax
	control and risk		transparency and
	management		economic
			contribution report.
	207-3 Stakeholder	See Implats' tax transparency and economic contribution report.	See Implats' tax
	engagement and		transparency and
	management		economic
	of concerns related		contribution report.
	to tax
	207-4Country-by-	See Implats' tax transparency and economic contribution report.	See Implats' tax
	country reporting		transparency and
			economic
			contribution report.
GRI 301:	301-1 Materials used	Provided in our environment performance data tables and	Pages 101 to 107
Materials 2016	by weight or volume	referenced in the ESG report. Additional details are provided in the	of ESG report.
		sustainability section of our website.
	301-2 Recycled input	Apart from recycled water, there is no recycled input identified	Page 103
	materials used	as being material. Recycled water percentages are provided in our	of ESG report.
		environment performance data tables. We continue to pursue
		opportunities to reuse non-mineral waste that is recycled, as an
		input.
	301-3 Reclaimed	Due to the nature and application of our main products, this is not
	products and their	seen to be a material issue. PMG metals are inert and are used
	packaging materials	in various forms, including in catalytic converters and other
		applications aimed at 'greening' economic activity.
		An overview of anticipated market developments in this area
		is provided in the business overview, operating environment and
		strategy section of our AIR (specifically, uses of our PGMs and
		market) and in Appendix C - Market analysis.
GRI 302:	302-1 Energy	Operational energy consumption values are provided in our	Pages 101 and 102
Energy 2016	consumption within	environment performance data tables relating to Group material	of ESG report.
	the organisation	consumption and energy.	Page 1 to end
		Detailed discussion on reducing our energy consumption, along with	of CCR.
		associated targets, is also provided in our CCR.
	302-2 Energy	We do not believe this to be a sufficiently material issue for our
	consumption outside	internal reporting purposes.
	of the organisation
	302-3 Energy intensity	Implats reports an energy usage intensity measure that takes	Pages 3, 101 and
		account of the number of gigajoules consumed per tonne milled	102 of ESG report.
		or ounce of platinum produced; this can be deduced from the
		energy and production data provided in our environment
		performance data table.
	302-4 Reduction	Information on our initiatives and targeted reductions is provided	Page 1 to end
	of energy consumption	in the section on energy and climate change. Further information	of CCR.
		can be found in our response to the CDP Climate Programme,
		available at www.cdproject.net.
		Detailed discussion on reducing our energy consumption, along with
		associated targets, is also provided in our inaugural CCR.
	302-5 Reductions	See section on energy and climate change. Through our annual	Pages 101 and
	in energy requirements	submission to the CDP, we have been reporting the greenhouse gas	102 of ESG report.
	of products and	(GHG) emissions associated with our production activities. Also see
	services	the environment performance table.

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GRI report 2024 continued

Implats has reported the information cited in this GRI content index for the year ended 30 June 2024 with reference to the GRI Standards. The disclosure per GRI statement of use is outlined in the tables below and covers our corporate reporting suite.

GRI			CORPORATE
STANDARD	DISCLOSURE	COMPANY RESPONSE	REPORT
GRI 303:	303-1 Interactions with water	We recognise that access to clean water is a human right,	Pages 56 to 62
Water and	as a shared resource	and a requirement for economic development and	and 70 to 72 of
effluents		to maintain the integrity of ecosystems. We aim to enhance	ESG report.
2018		our resilience to changing and improving our understanding
		of community water needs. We continue to assist with
		public water infrastructure maintenance in water stressed
		regions of South Africa and Zimbabwe and our participation
		in catchment forums in our areas of operation to profile
		catchment-level risks and to positively influence water
		management practices.
	303-2 Management of water	We are committed to responsible water stewardship. Our	Pages 56 to 62
	discharge-related impacts	governance, practices and procedures with respect to water	and 70 to 72 of
		management are outlined in our Group water policy.	ESG report.
		Our water management strategies and practices are further
		detailed in our annual submission to the CDP Water
		Disclosure Project (2022 financial year review).
	303-3 Water withdrawal	Water withdrawals are identified by source in the review	Pages 70 to 72
		of our 2023 water stewardship performance.	of ESG report.
	303-4 Water discharge	We continue to improve the consistency of our water	Pages 70 to 72
		accounting practices across the Group, including the	of ESG report.
		recording of water discharges. Water quality monitoring and
		management is undertaken at all operations in line with the
		relevant requirements.
		Data provided in our environment performance data table
		in ESG report.
	303-5 Water consumption	Data provided in our environment performance data table	Pages 70 to 72
		in ESG report.	of ESG report.
GRI 304:	304-1 Operational sites owned,	The name, location and size of operations near such areas	Page 107
Biodiversity	leased, managed in, or adjacent	is provided in the section on biodiversity. Details of land	of ESG report.
2016	to, protected areas and areas	leased are provided in the environment performance data
	of high biodiversity value outside	tables.
	protected areas
	304-2 Significant impacts of	The potential impacts identified in the ESG report section	Pages 80 and 81
	activities, products and services	on biodiversity.	of ESG report.
	on biodiversity
	304-3 Habitats protected	We seek to improve the biodiversity footprint of our	Pages 80 and 81
	or restored	operations by implementing initiatives to avoid and reduce	of ESG report.
		the loss of biodiversity, habitats and ecosystems.
	304-4 IUCN Red List species and	Our biodiversity studies have revealed our red data species	Pages 80 and 81
	national conservation list species	and have highlighted the alien species within our areas	of ESG report.
	with habitats in areas affected	of operation. This information is provided in the section
	by operations	on biodiversity in the ESG report.

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