Overview

Exxaro Resources Limited (Exxaro, the company or the group) uses the Integrated Reporting Framework and the Global Reporting Initiative Standard 207: Tax 2019 (GRI 207) for public reporting on tax to demonstrate value creation and transparency to our stakeholders.

This report discusses Exxaro's approach to tax, tax risk management (TRM), tax governance and how we engage with our stakeholders. Exxaro also wishes to demonstrate how our taxes align with our sustainability commitments and give context to our financial reporting performance.

In this voluntary report, we wish to:

• Show the contribution we make in the countries where we operate
• Promote confidence and credibility in our tax practices
• Enable stakeholders to make informed judgements
• Support the development of socially desirable tax policy

Tax transparency allows us to demonstrate that our tax affairs are conducted in accordance with tax law and ethical business practices. Providing information that complies with recommended standards ensures we are transparent beyond mandatory legislative requirements.

 This report should be read together with Exxaro's 2022 integrated report (IR) and environmental, social and governance (ESG) report, available at www.exxaro.com

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We encourage and welcome feedback on our reporting suite from our stakeholders. Please send any comments or suggestions to:

Malusi Buthelezi
Manager: Integrated reporting and ESG
Tel: +27 12 307 3174
Mobile: +27 83 460 3723
Email: Malusi.Buthelezi@exxaro.com

www.exxaro.com

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