APPENDIX
GRI AND UN GLOBAL COMPACT

Implats has followed the guidance provided by principles and criteria provided in the GRI's G4 guidelines. A brief review of our application of the GRI reporting principles is provided below. A detailed response to each of the GRI reporting criteria (with hyperlinks to the corresponding sections of the report) is provided on our website, along with our Communication on Progress in terms of the UN Global Compact.

Principles relating to the quality of this report

• Materiality: As outlined here the issues covered in this report have been guided by a combination of feedback from stakeholders, the identification of material issues by the sustainable development forum, and matters identified through the Group's risk management process.
• Stakeholder inclusiveness: The views and concerns of stakeholders have been considered in this report.
• Sustainability context: The content of the report is informed by the nature of our products and markets, and with consideration to the social, economic and environmental context in which we operate. See for example here where we provide a detailed review of our contribution to addressing national developmental priorities of South Africa.
• Completeness: The Group's revised approach to sustainability management have been disclosed under management approach here as well as key sections of the report.
• Balance: The Group has endeavoured to report in a balanced manner, reflecting both achievements and challenges during the year.
• Comparability: In almost all performance areas, comparisons with 2013 have been made. Where possible and where the information is available, data has been provided over a period of five years. 

• Accuracy: Implats believes data has been provided in a format that is broadly acceptable and comparable against industry norms. Where necessary definitions have been provided and where there are differences with industry norms, indicated.
• Timeliness: This sustainable development report is published annually, combining financial and non-financial performance.
• Clarity: The Group has adopted a reporting style that is concise, but comprehensive enough to be understandable to the lay person.
• Reliability: In 2009, Implats implemented a sustainability toolkit to collate and verify data, and to ensure greater accuracy and reliability. Certain performance indicators have been verified by the external assurance provider.

Principles relating to the boundaries of this report

• This report includes operations that are wholly owned or managed by the Group, as well as Mimosa mine, in which Implats has a 50% interest. The Two Rivers operation, in which the Group has a 45% interest and does not directly manage, is not directly covered.
• Mass balance: Mass balance accounting is used to calculate all sulphur emissions at our smelters. In this case, sulphur mass balance is a systematic manner in which the mass of inputs containing sulphur with the mass of outputs containing sulphur as products, waste, change in material stocks and emissions.
• Particulate matter: Particulate matter is tiny pieces of solid or liquid matter released to the atmosphere. At Implats, particulate matter refers to the mass of particulates measured at ambient monitoring stations. Particulate matter smaller than 2.5 microns (μm) in size is called PM2.5 and particulate matter bigger than 2.5 microns (μm) and smaller than 10 microns (μm) in size is called PM10.
• Isokinetic sampling: Isokinetic sampling is a sampling method which is used for monitoring pollution from the stacks. The samples are taken in a duct or stack. The sampling collects particles at a rate where the velocity and the direction of the gas entering the sampling nozzle is the same as that of the gas in the duct or stack and elsewhere in the stream. The results are therefore more accurate and reliable.