Communications Relating To Former Climate Active Participant 2023/24 Reporting Obligations.

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This disclosure consists of communications between Climate Active and PricewaterhouseCoopers regarding withdrawal from the Climate Active carbon neutrality certification program in September 2024. The documents establish that reporting obligations under the Licence Agreement survive program termination, with Climate Active warning that PWC's failure to complete required reporting for prior certification periods could render previous carbon neutrality claims misleading under ACCC consumer protection guidelines. Climate Active threatened to record non-compliance on a publicly available register and advised PWC to independently verify and offset emissions from periods when it held carbon neutral certification if reporting requirements were not satisfied. The exchange emphasizes the ongoing accountability of departing participants for their historical emissions reporting and certified claims.