Investor Presentaiton

Climate Scenario and Scenario Analysis Paragraph 22 of IFRS S2 requires an entity to use climate-related scenario analysis to assess its climate resilience, using an approach that is commensurate with its circumstances What is Scenario? ✓ A scenario describes a path of development leading to a particular outcome ✓ A scenario describes a path of development leading to a particular outcome They are hypothetical constructs, not forecasts, predictions or sensitivity analyses What is Scenario analysis? ✓ Scenario analysis is a tool to enhance critical strategic thinking A key feature of scenarios is that they should challenge conventional wisdom about the future. A key feature of scenarios is that they should challenge conventional wisdom about the future. You should always take into consideration ✓ An entity shall assess its circumstances each time it carries out its climate-related scenario analysis. ✓ An entity shall consider its exposure to climate- related risks and opportunities in its assessment of its circumstances and when determining the approach to use for its climate-related scenario analysis. An entity shall consider the available skills, capabilities and resources when determining an appropriate approach to use for its climate- related scenario analysis. An entity shall determine an approach to climate- related scenario analysis that enables it to consider all reasonable and supportable information that is available to the entity at the reporting date without undue cost or effort Page 20 9 August 2023 How to prepare a report in compliance with IFRS S1/S2? EY

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