IGO SUSTAINABILITY REPORT 2020

DISCLOSURE NUMBER DISCLOSURE TITLE LOCATION OR EXPLANATION Stakeholder engagement 102-40 List of stakeholder groups Our approach to sustainability – Engaging our stakeholders (page 25) 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 25) 102-43 Approach to stakeholder engagement Our approach to sustainability – Engaging our stakeholders (page 25) Stakeholder engagement (page 92) Common Management System Standard 7 – Communication, consultation and participation 102-44 Key topics and concerns raised Our approach to sustainability (pages 17-25) Reporting practice 102-45 Entities included in the consolidated financial statements Annual Report – Directors’ report (pages 42-50); Subsidiaries (page 115) 102-46 Defining report content and topic Boundaries Our approach to sustainability – Reporting what matters (pages 22-24) 102-47 List of material topics Our approach to sustainability – Reporting what matters (pages 22-24) 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 2019 – 30 June 2020 102-51 Date of most recent report This report, 24 September 2020 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 129-133) BDO assurance practitioner report on limited assurance engagement relating to sustainability reporting (page 121) MANAGEMENT APPROACH TO DISCLOSURES ON MATERIAL 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 22. 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 FY20 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 22-24) 103-2 Management approach on Economic performance Annual Report – Financial report (pages 73-129) Optimising business value (page 85) 103-3 Evaluation of the management approach Annual Report – Financial report (pages 73-129) Optimising business value (page 85) Performance data – Economic (page 101) 201-1 Direct economic value generated and distributed Optimising business value (page 85) 201-2 Financial implications and other risks and opportunities of climate change Our response to climate change – Strategy & Risk management (pages 67-72) 201-3 Defined benefit plan obligations and other retirement plans Annual Report – Directors’ report (pages 42-50); Financial report (pages 73-129) 201-4 Financial assistance received from government During FY20, IGO received AUD$286,134 through the Western Australian Government’s Exploration Incentive Scheme for a co-funded drilling program in the Fraser Range. GRI 202: Market presence 2016 103-1 Explanation of the material topic and Boundary Our approach to sustainability – Reporting what matters (pages 22-24) 103-2 Management approach on Building an engaged and inclusive workforce Annual Report – Our people (pages 12-15) Responsible operations – Our people (pages 42-45) 103-3 Evaluation of the management approach Annual Report – Our people (pages 12-15) Responsible operations – Our people (pages 42-45) Performance data (pages 95-101) 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 (pages 12-15) Responsible operations – Our people (pages 42-45) IGO SUSTAINABILITY REPORT 2020— 105 104 — IGO SUSTAINABILITY REPORT 2020 GRI CONTENT INDEX