Implats has adopted GRI as the basis of its reporting. This report has been compiled in accordance with the GRI’s G3 guidelines.

In preparing this report, Implats has been guided by GRI principles in respect of content, quality and reporting boundaries:

Principles relating to the quality of this report:

• Materiality: 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 the matters identified through the group's risk management process.
• Stakeholder inclusiveness: The views and concerns of stakeholders have been considered in this report. However, this has been on an ad hoc and informal basis. Following the appointment of a stakeholder engagement manager in FY2009, this process will be formalised in FY2010.
• Sustainability context: The group has considered the nature of its products and markets (mainly used in first world, developed nations) with the real on-the-ground matters of sustainability faced within developing countries such as South Africa and Zimbabwe.
• Completeness: As there have been a number of significant changes in the group’s approach to sustainability management, this has been reported extensively in FY2009. It is envisaged that only changes to the management structure and processes will be reported in FY2010.
• Balance: The group has endeavoured to report in a balanced manner, reflecting both the positive features of the year and the challenges faced.
• Comparability: In almost all performance areas, comparisons with FY2008 have been made. Where possible and the information is available, data has been provided over a period of five years.
• Accuracy: The group believes that data has been provided in a format which is broadly acceptable and comparable against industry norms. Where necessary definitions have been provided.
• Timeliness: This report is published on an annual basis, in conjunction with the release of the group’s financial report.
• Clarity: The group has adopted a reporting style that is concise, but that is comprehensive enough to be understandable to the lay person.
• Reliability: During FY2009, the group implemented a sustainability toolkit to collate and verify data, and to ensure greater accuracy and reliability. Certain KPIs have also be verified by the external assurance provider.

Principles relating to the boundaries of this report:

Included in this report are those operations which are wholly-owned and/or managed by the group, as well as the Mimosa mine, in which Implats has a 50% interest. The Two Rivers operation, in which the group has a 40% interest and does not directly manage, is not directly covered.

The following table provides an index to the content in line with the GRI indicators.