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This document contains the independent auditors' reports and consolidated financial statements for the World Resources Institute (WRI) and its subsidiaries for the fiscal years ending September 30, 2022, and 2021. The reports, prepared by Grant Thornton LLP, provide an unmodified opinion on the financial statements and compliance with federal award requirements under the Uniform Guidance.

A technical review by Dr. Ranajit Sahu for the Centre for Environmental Rights analyzing particulate matter (PM) emissions at Eskom’s Kendal Power Station from April 2016 to March 2020. The report finds thousands of exceedances of the Atmospheric Emission License (AEL) limit, noting a significant increase in frequency starting in April 2018 and criticizing the failure of electrostatic precipitators and the quality of Eskom's emissions reporting.

A technical report by Dr. Ranajit Sahu for the Centre for Environmental Rights analyzing particulate matter (PM) emissions at Eskom’s Kendal Power Station from April 2016 to March 2020. The analysis finds thousands of exceedances of the Atmospheric Emission License (AEL) limit, suggesting that the plant's electrostatic precipitators are failing and recommending the installation of fabric filters or the shutdown of the facility.

This report by the Centre for Environmental Rights evaluates water use licence (WUL) compliance among eight large coal mining operations in South Africa's Mpumalanga province. It concludes that the regulatory system has effectively disintegrated, characterized by massive failures by the Department of Water & Sanitation (DWS), non-compliance by mining companies, and misleading reports from independent auditors.

This report, authored by Dr. Ranajit Sahu and published by the Centre for Environmental Rights, analyzes emissions monitoring data from Eskom power stations between April 2016 and December 2017. The study identifies thousands of exceedances of Atmospheric Emission License (AEL) limits for particulate matter (PM), sulfur oxides (SO2), and oxides of nitrogen (NOx), attributing these failures in part to a lack of modern pollution control technologies and unreliable reporting practices.

This report, authored by consultant Dr. Ranajit Sahu, analyzes emissions monitoring data from Eskom power stations between April 2016 and December 2017. The analysis identifies thousands of exceedances of Atmospheric Emission License (AEL) limits for particulate matter (PM), sulfur dioxide (SO2), and oxides of nitrogen (NOx), while highlighting significant deficiencies in Eskom's reporting practices.

This independent reasonable assurance report, issued by Ernst & Young Limited on 26 April 2018, concludes that Auckland Council's Green Bond issuance process aligns with the Climate Bonds Standard (Version 2.1) and the Green Bond Principles (June 2017). The report verifies that the council's framework for the use of proceeds, project selection, and management of funds meets the required criteria for pre-issuance.

The Centre for Environmental Rights (CER) requested a meeting with the Department of Environmental Affairs to discuss Eskom's non-compliance with emission standards. Based on a report by Professor Eugene Cairncross analyzing data from April 1, 2015, to March 31, 2016, the CER highlights widespread violations of PM10, NOx, and SO2 limits across multiple power stations and calls for stricter monitoring and reporting guidelines.

The Centre for Environmental Rights (CER), representing groundWork and the Highveld Environmental Justice Network (HEJN), submitted preliminary comments on the Department of Environmental Affairs' (DEA) draft mid-term review (MTR) of the Highveld Priority Area (HPA) Air Quality Management Plan (AQMP). The CER argues that the draft review is outdated, lacks a systematic methodology, and fails to provide sufficient evidence to support its conclusions, ultimately concluding that the HPA's goal of achieving compliance with national ambient air quality standards (NAAQS) has not been met.

The 2017 Shadow Report, compiled by the South African History Archive (SAHA) for the Access to Information Network (ATIN), evaluates compliance with the Promotion of Access to Information Act, 2000 (PAIA) between 1 August 2016 and 31 July 2017. Based on 408 requests, the report finds widespread non-compliance by public bodies, particularly regarding statutory timeframes and the high rate of deemed refusals. It highlights systemic issues such as the misuse of request transfers, inadequate reasons for refusal, and the lack of transparency in state surveillance and environmental reporting.

The 2015 Shadow Report by the Promotion of Access to Information Civil Society Network (PAIA CSN) evaluates the implementation of the Promotion of Access to Information Act 2 of 2000 (PAIA) in South Africa between 1 August 2014 and 31 July 2015. The report finds that while the right to access information is constitutionally enshrined, public bodies frequently undermine this right through non-compliance with statutory timeframes, failure to provide legitimate grounds for refusal, and poor record-keeping. The report highlights a contrast between the relatively better compliance of private bodies and the systemic failures of various state departments, while advocating for the urgent appointment of an independent Information Regulator to provide an alternative to costly litigation.

This report section details the legislative and technical compliance requirements for the life extension (Life-ex) project at the Hendrina Power Station. It covers safety regulations for pressure equipment and boiler structures, emission limits under the South African Air Quality Act, and a comprehensive list of mandatory Eskom and international standards for turbine, electrical, and common plant areas. The document identifies specific areas of non-compliance, particularly regarding emissions, transformer maintenance, and environmental management of waste and water systems.

A 2014 letter from the South African Department of Environmental Affairs to the manager of Lethabo Power Station confirming the closure of a pre-compliance notice following the resolution of several environmental non-compliances identified during a 2009 inspection.

This document consists of a series of annexures related to the proposed extension of the Tormin Mineral Sands Mine on the West Coast of South Africa. It includes a Background Information Document (BID) and an Executive Summary of an Environmental Impact Assessment (EIA) report prepared by SRK Consulting for Mineral Sand Resources (Pty) Ltd (MSR). The documents detail plans to expand mining of Valuable Heavy Minerals (VHM) across ten beaches and an inland strandline, alongside infrastructure upgrades. The annexures also contain extensive legal correspondence and an appeal from the Centre for Environmental Rights (CER), which challenges the lawfulness of the extension process, alleges previous environmental violations by MSR, and disputes the adequacy of the impact assessments regarding Critical Biodiversity Areas (CBAs).

This document is an annual emissions report for the Camden Power Station for the 2015/2016 financial year (1 April 2015 to 31 March 2016), submitted by Eskom to the Gert Sibande District Municipality. It details the verified emissions of particulates, sulfur dioxide, nitrogen oxides, and greenhouse gases, while outlining ongoing infrastructure upgrades to reduce emissions.

The 2014 Natref Annual Emission Report, prepared for the Fezile Dabi District Municipality, details the pollutant and greenhouse gas emissions for the National Petroleum Refiners of South Africa (Pty) Ltd (Natref) from July 2013 to June 2014. The report focuses on compliance with the Atmospheric Emission Licence (AEL) and Minimum Emission Standards (MES), providing sampling results for the main stack and several heaters, while noting pending installations for other sampling points.

This executive summary, submitted to the Eskom Board Sustainability and Ethics Committee on 26 August 2016, details the company's environmental performance, compliance status, and associated legal and financial risks. It highlights improvements in particulate emissions but notes failures in water usage targets and ongoing challenges with legal contraventions and regulatory compliance.

This executive summary submission to the Eskom Board Social, Ethics and Sustainability Committee provides an update on the company's environmental performance, compliance status, and associated risks as of end January 2017. It details emissions and water performance, legal contraventions, pre-compliance notices from the Department of Environmental Affairs, and progress on biodiversity and bird mitigation strategies.

This audit report, dated 17 February 2016 and compiled by Leroy Construction and Projects for Eskom Komati Power Station, evaluates compliance with the station's Atmospheric Emissions License (AEL) issued under Section 43 of the National Environmental Management Air Quality Act, 2004. The audit found a 91% compliance rate, with 41 of 45 conditions met, though it identified four specific areas of non-compliance.

The Komati Power Station Annual Emission Report for the 2015-2016 financial year (1 April 2015 to 31 March 2016) details the station's emissions of particulates, SO2, NO, and CO2, as well as the availability and calibration of its monitoring equipment and compliance audit findings.