Our Approach to Reporting

This Report is prepared in accordance with the Global Reporting Initiative’s (GRI) Sustainability Reporting Guidelines (2006) and AccountAbility’s AA1000 Assurance Standard (2008). By doing so, we hope to provide information in a format that can be used by the multiple reporting and benchmarking authorities around the world. Read more in the ‘Mapping the the Global Reporting Initiative’ and the ‘Independent assurance statement’ sections at the end of this Report.

In accordance with GRI Guidelines, our Report covers all entities that generate significant sustainability impacts (actual and potential) and all entities over which we exercise control or significant influence with regard to financial and operating policies and practices.

Our Report attempts to cover topics and indicators that reflect Amcor’s significant economic, environmental and social impacts or that would substantively influence the assessments and decisions of stakeholders. Read more about our approach to defining materiality in ‘Our sustainability challenges and opportunities’.

In this Report, ‘Amcor’ refers to Amcor Limited (ABN 62 000 017 372) and its subsidiaries. The statistics in this Report cover only those sites that are wholly owned by Amcor during the 12-month period to 30 June 2009. All financial figures in the Report are in Australian dollars, unless otherwise indicated.

Scope 1 and 2 greenhouse gas emissions are calculated based on the Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised Edition). Scope 1 and 2 emissions factors are sourced as follows: Australia (2006 AGO Factors & Methods Workbook, NGERS Workbook 2008 (Department of Climate Change)), Europe (CO2 Emissions from Fuel Combustion (International Energy Agency Data Services) and Guidelines to DEFRA’s greenhouse gas (GHG) conversion factors for company reporting – annexes) and Americas (EPA EGrid, 2004 data). An average value has been used for all countries in Central and South America. Our Scope 3 emissions are estimated using information from our suppliers and conversion factors sourced from publicly available databases contained within our life cycle analysis software.

There are no significant changes from previous reporting periods in the scope, boundary or measurement methods applied in the Report. There were no materially relevant acquisitions or divestments during the reporting period. However, the announced offer to acquire certain Alcan Packaging businesses from Rio Tinto on 17 August 2009 is considered materially relevant to our future sustainability strategy and is briefly addressed in the ‘Economy’ section of this Report.

While every effort has been made to ensure the accuracy of the information, anyone seeking to rely on information in this Report or seeking to draw detailed conclusions from the data should contact the Company for verification and assistance. The Amcor Sustainability Report is published annually and was last released in October 2008.