ICMM Mining Principles (2024 Update) ICMM-MP-Validation-Assurance-Disclosure-Coord-CMSI-TSM-IRMA-OECD-UNGC: ICMM Mining Principles - Site-Level Validation + Assurance + Transparent Disclosure + Coordination CMSI + TSM + IRMA + OECD MNE + UN Global Compact + IFC PS

ICMM member assurance framework covers: corporate-level commitment + site-level Validation + Assurance + Transparent Disclosure. Site-level Validation: every operating site validated against ICMM Performance Expectations (PEs) every 3 years by independent third-party assurer (approved by ICMM); validation report covers PE-by-PE conformance + gap remediation + improvement actions; risk-based scope + materiality + sampling. Corporate Assurance: annual sustainability report assured per AA1000AS + ISAE 3000/3410; corporate sustainability disclosure aligned with GRI Standards (including GRI 14 Mining Sector 2024) + IFRS Sustainability Disclosure Standards (S1 General + S2 Climate) + SASB Materials/Metals + ISSB + EFRAG ESRS for EU CSRD; ESG ratings (S&P + MSCI + Sustainalytics + Refinitiv). Transparent Disclosure: annual public reporting + materiality determination + stakeholder input + climate-related financial disclosures TCFD + nature-related TNFD + biodiversity + tailings disclosure per Global Tailings Management Institute (GTMI). Coordination + Convergence with: CMSI (Consolidated Mining Standard Initiative) - 2024 announced convergence with TSM (Towards Sustainable Mining MAC Canada) + Copper Mark + World Gold Council Responsible Gold Mining Principles (WGC RGMP) + ICMM Mining Principles into single global standard for mining sustainability; IRMA (Initiative for Responsible Mining Assurance) Standard for Responsible Mining + IRMA Equivalency Working Group; OECD Multinational Enterprise Guidelines for Responsible Business Conduct; UN Global Compact 10 Principles + COP Communication on Progress; IFC Performance Standards 1-8; Equator Principles 4; UN SDGs + sectoral commitments; Energy Transitions Commission (ETC); CRIRSCO mineral resources standards; GTMI Global Tailings Management Institute. 2024-2025 pipeline: CMSI single standard rollout + ISSB + EFRAG ESRS + EU CSRD + EU CSDDD + biodiversity + critical minerals due diligence. ICMM Validation + Assurance + Disclosure + Coordination + CMSI + 2024-2025 pipeline applies.