Sustainability Report 2021

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 FY21 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 financial contributions Annual Report – Financial report (page 73) Optimising business value (page 85) 103-3 Evaluation of the management approach Annual Report – Financial report (page 73) Our financial contributions (page 90) Performance data – Our financial contributions (page 105) 201-1 Direct economic value generated and distributed Our financial contributions (page 90) 201-2 Financial implications and other risks and opportunities of climate change Our response to climate change – Governance and risk management (pages 64-69) 201-3 Defined benefit plan obligations and other retirement plans Annual Report – Directors’ report (page 38); Financial report (page 73) 201-4 Financial assistance received from government During FY21, IGO received A$436,017 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 22-24) 103-2 Management approach on culture, diversity and our people Annual Report – Our people (page 29) Our people (pages 30-37) 103-3 Evaluation of the management approach Annual Report – Our people (page 29) Our people (pages 30-37) Performance data (pages 99-105) 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 29) Our people (pages 30-37) IGO SUSTAINABILITY REPORT 2021— 109