Franco-Nevada Corporation 42 ISSB, SASB, and GRI Our 2025 Sustainability Report leverages reporting standards and frameworks such as the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards, the Sustainable Accounting Standards Board (SASB), and the Global Reporting Initiative (GRI). International Sustainability Standards Board (ISSB) Sustainability Accounting Standards Board (SASB) Global Reporting Initiative (GRI) The ISSB, established by the International Financial Reporting Standards (IFRS) Foundation Trustees, aims to provide a global baseline of sustainability- related disclosure standards to provide investors and other capital market participants with information about companies’ sustainability-related risks and opportunities to help them make informed investment decisions. IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures are the ISSB’s first set of Sustainability Disclosure Standards, which build on existing frameworks like the SASB Standards and the TCFD Framework. Using the Sustainable Industry Classification System® (SICS®), which was created by SASB to group like companies based on their sustainability-related risks and opportunities, SASB has established industry-specific standards for the recognition and disclosure of financially material environmental, social and governance impacts, which are geared towards investors and capital providers. The standards are designed to generate standardized and comparable data that is useful for investors and typically quantitative. GRI is an international independent standards organization with the world’s most widely adopted sustainability standards, which helps companies identify, gather and report this information in a clear and comparable manner. The standards cover relevant topics across the economic, environmental and social dimensions. Organizations select from among these to report on their significant impacts, which can either be implemented into a standalone report or can be indexed. For the past four years, our company has delivered climate-related disclosures in alignment with the TCFD’s recommendations. As part of our ongoing commitment to continually improve our reporting in accordance with leading international standards, and following Canada’s voluntary adoption of IFRS S1 & S2, this year marks our first year transitioning to reporting in alignment with these standards. While we continue to meet some of the reporting requirements, there are additional areas that will require action to achieve full alignment with IFRS S1 & S2. Please refer to Appendix B for our full disclosure. This marks our company’s fifth consecutive year of disclosure aligned with the SASB framework, which disclosure is included in Appendix C. This is our company’s third consecutive year aligning with the GRI standards. Appendix D includes an index, which maps our disclosure, including in our Sustainability Report, to the GRI standards. Message from our CEO Report Highlights About Franco-Nevada Responsible Capital Allocation Community Contributions Good Governance and Shareholder Alignment Diversity, Inclusion and Well-Being Climate Action About this Sustainability Report Appendices UN Global Compact and SDGs Responsible Gold Mining Principles ESG Ratings and Recognition Transparency and Guiding Principles ISSB, SASB, and GRI
