SASB Index
Whitehaven has used the Coal Operations
Sustainability Accounting Standard 2021
to inform our FY23 disclosures.

Greenhouse Gas Emissions
EM-CO-110a.1

This index references where SASB‑aligneddisclosures have been made in theSustainability Report 2023.

Gross global Scope 1 emissions, percentage covered Refer to the Climate section, pages 25–26.
under emissions-limiting regulations

EM-CO-110a.2

Discussion of long-term and short-term strategy
or plan to manage Scope 1 emissions, emissions
reduction targets, and an analysis of performanceagainst those targets

CodeAccounting MetricWhitehaven Response

Refer to the Climate section.

Water Management
EM-CO-140a.1(1) Total fresh water withdrawn, (2) percentage
recycled, (3) percentage in regions with High orExtremely High Baseline Water Stress

Refer to the Water Stewardship section and dataon page 56.

EM-CO-140a.2

Number of incidents of non-complianceassociated with water quality permits,standards, and regulations

Refer to the Compliance section on page 34.

Waste Management
EM-CO-150a.2

Total weight of non-mineral waste generated

EM-CO-150a.3

Total weight of tailings produced

Refer to the Waste and recycling section on page38 and data on page 56.

EM-CO-150a.4

Total weight of waste rock generated

EM-CO-150a.5

Total weight of hazardous waste generated

EM-CO-150a.6

Total weight of hazardous waste recycled

EM-CO-150a.7

Number of significant incidents associated withhazardous waste management

Refer to Compliance section on page 34.

EM-CO-150a.8

Description of waste management policies andprocedures for active and inactive operations

Refer to the Waste and recycling section on
page 38.

Biodiversity Impacts
EM-CO-160a.1

Description of environmental management policies
and practices for active sites

Refer to the Land use and biodiversity section on
page 36.

EM-CO-160a.2

Percentage of mine sites where acid rockdrainage is: (1) predicted to occur, (2) actively
mitigated, and (3) under treatment or remediation

Whitehaven has no mine sites which include acidrock drainage.

EM-CO-160a.3

Percentage of (1) proved and (2) probable reserves
in or near sites with protected conservation status
or endangered species habitat

Whitehaven does not have any reserves in ornear sites with protected conservation status
or endangered species habitat as defined by
the standard.

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SASB Index cont.
CodeAccounting MetricWhitehaven Response

Rights of Indigenous Peoples
EM-CO-210a.1

EM-CO-210a.2

Percentage of (1) proved and (2) probable reserves
in or near indigenous land

Refer to page 46.

Discussion of engagement processes and due
diligence practices with respect to the managementof indigenous rights

Refer to the Empowering Aboriginal and Torres
Strait Islander people section.

Whitehaven notes that Red Chief LALC(Gunnedah) has a Travelling Stock Route claimed
under the Land Claims process on Maules Creekmine (in overburden emplacement) which we havea compensation agreement with them on.

Community Relations
EM-CO-210b.1

Discussion of process to manage risks andopportunities associated with community rights
and interests

Refer to the Communities section.

EM-CO-210b.2

Number and duration of non-technical delays

There have been no non-technical delays in FY23,
except for localised flooding that cut off site accessfor 24 days at Maules Creek, 17 days at Tarrawonga,
and 36 days for coal haulage to the coal handlingand preparation plant.

EM-CO-310a.1

Percentage of active workforce covered undercollective bargaining agreements, broken down byU.S. and foreign employees

Refer to the Industrial relations section on page 20.

EM-CO-310a.2

Number and duration of strikes and lockouts

There were no strikes or lockouts at Whitehaven’s
operations during FY23.

Labour Relations

Workforce Health & Safety
EM-CO-320a.1(1) MSHA All-Incidence rate, (2) fatality rate, and(3) near miss frequency rate (NMFR)

Refer to the Health, safety and wellbeing section.

EM-CO-320a.2

Discussion of management of accident and safety
risks and long-term health and safety risks

Refer to the Health, safety and wellbeing section.

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SASB Index cont.
CodeAccounting MetricWhitehaven Response

Reserves Valuation & Capital Expenditures
EM-CO-420a.1

Sensitivity of coal reserve levels to future priceprojection scenarios that account for a price on
carbon emissions

This metric will be considered in FY24 as part ofour updated climate scenario analysis.

EM-CO-420a.2

Estimated carbon dioxide emissions embedded inproven coal reserves

Whitehaven’s reserves are published on ourwebsite as required under the Joint Ore Reserves
Committee (JORC).
The standard Intergovernmental Panel on Climate
Change (IPCC) factors are available here.

EM-CO-420a.3

Discussion of how price and demand for coal
and/or climate regulation influence the capital
expenditure strategy for exploration, acquisition,and development of assets

Refer to the Climate section.

Tailings Storage Facilities Management
EM-CO-540a.1

Tailings storage facility inventory table:(1) facility name, (2) location, (3) ownershipstatus, (4) operational status, (5) construction
method, (6) maximum permitted storage
capacity, (7) current amount of tailings stored,(8) consequence classification, (9) date of
most recent independent technical review,(10) material findings, (11) mitigation measures,(12) site‑specific EPRP

EM-CO-540a.2

Summary of tailings management systems andgovernance structure used to monitor and maintainthe stability of tailings storage facilities

EM-CO-540a.3

Approach to development of Emergency
Preparedness and Response Plans (EPRPs) fortailings storage facilities

Whitehaven does not operate any facilities
that meet the definition of a ‘tailings storage
facility’ under the Global Industry Standard onTailings Management.

Activity metricsCode

Activity MetricWhitehaven Response

EM-CO-000.A

Production of thermal coal

Refer to page 6.

EM-CO-000.B

Production of metallurgical coal

Refer to page 6.

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