Form SD - Specialized disclosure report

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM SD

SPECIALIZED DISCLOSURE REPORT

BROOKFIELD BUSINESS PARTNERS L.P.

(Exact name of the registrant as specified in its charter)

Bermuda	001-37775	Not Applicable
(State or other jurisdiction of	(Commission file number)	(I.R.S. Employer Identification No.)
incorporation or organization)

73 Front Street, 5th Floor, Hamilton, HM 12 Bermuda

(Address of principal executive offices)

Jane Sheere

Brookfield Business Partners L.P.

73 Front Street, 5th Floor

Hamilton, HM 12

Bermuda

Tel: +441-294-3309

(Name and telephone number, including area code,

of the person to contact in connection with this report)

Check the appropriate box to indicate the rule pursuant to which this form is being filed, and provide the period to which the information in this form applies:

☐ Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, .

☒ Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2023.

SECTION 1 - CONFLICT MINERALS DISCLOSURE

Item 1.01 - Conflict Minerals Disclosure and Report

Not applicable.

Item 1.02 - Exhibit

Not applicable.

SECTION 2 – RESOURCE EXTRACTION ISSUER DISCLOSURE

Item 2.01 - Resource Extraction Issuer Disclosure and Report

This Form SD of Brookfield Business Partners L.P. (the “Company”) is filed pursuant to Rule 13q-1 promulgated under the Securities Exchange Act of 1934 for the fiscal year ended December 31, 2023.

(c)Alternative Reporting

The Company is filing on behalf of Ember Resources Inc. (“Ember”) and Hammerstone Infrastructure Materials Ltd. (“Hammerstone”), each of which was a subsidiary of the Company during the fiscal year ended December 31, 2023. In June 2024, the Company sold its interest in Hammerstone and Hammerstone ceased to be a subsidiary of the Company.

Each of Ember and Hammerstone is subject to Canada’s Extractive Sector Transparency Measures Act (“ESTMA”). In respect of each of Ember and Hammerstone, the Company is relying on the alternative reporting provision of Item 2.01 and providing Ember and Hammerstone’s respective ESTMA reports for the year ended December 31, 2023 to satisfy the requirements of Item 2.01 in respect of those subsidiaries. Ember’s payment disclosure required by Form SD is included as Exhibit 2.01 to this Form SD. A copy of Ember’s ESTMA report is furnished as Exhibit 99.1 to this Form SD and is also publicly available on Ember’s website at https://emberresources.com/about-us/presentation/. Hammerstone’s payment disclosure required by Form SD is included as Exhibit 2.02 to this Form SD. A copy of Hammerstone’s ESTMA report is furnished as Exhibit 99.2 to this Form SD and is also publicly available on Hammerstone’s website at https://hammerstone.ca/estma/.

SECTION 3 - EXHIBITS

Item 3.01 - Exhibits

The following exhibits are filed as part of this Form SD.


Exhibit		Title
2.01		Interactive Data File (Form SD for the year ended December 31, 2023 filed in XBRL)
2.02		Interactive Data File (Form SD for the year ended December 31, 2023 filed in XBRL)
99.1		Ember Resources Inc. Extractive Sector Transparency Measures Act – Annual Report for the year ended December 31, 2023
99.2		Hammerstone Infrastructure Materials Ltd. Extractive Sector Transparency Measures Act – Annual Report for the year ended December 31, 2023

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the duly authorized undersigned.


Date: September 17, 2024	BROOKFIELD BUSINESS PARTNERS L.P. by its general partner, BROOKFIELD BUSINESS PARTNERS LIMITED


By:	/s/ Jane Sheere
	Name: Jane Sheere
	Title: Secretary

Exhibit 99.1

UNCLASSIFIED - NON CLASSIFIÉ# Reporting Entity Name Reporting Year From 1/1/2023 To: 12/31/2023 Date submitted 5/9/2024 Other Subsidiaries Included (optional field) Not Consolidated Not Substituted Attestation by Reporting Entity Full Name of Director or Officer of Reporting Entity Position Title Date Bruce Ryan VP Finance and CFO 5/3/2024 Extractive Sector Transparency Measures Act - Annual Report In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above. Reporting Entity ESTMA Identification Number E951247 Reporting Entities May Insert Their Brand/Logo here Ember Resources Inc. Amended Report Original Submission

UNCLASSIFIED - NON CLASSIFIÉ# Reporting Year From: 1/1/2023 To: 12/31/2023 Reporting Entity Name Currency of the Report Reporting Entity ESTMA Identification Number Subsidiary Reporting Entities (if necessary) Country Payee Name1 Departments, Agency, etc… within Payee that Received Payments2 Taxes Royalties Fees Production Entitlements Bonuses Dividends Infrastructure Improvement Payments Total Amount paid to Payee Notes 34 Canada -Alberta Camrose County 1,501,000 1,501,000 2023 Property taxes Canada -Alberta County of Stettler No. 6 2,068,000 2,068,000 2023 Property taxes Canada -Alberta County of Wetaskiwin No. 10 143,000 143,000 2023 Property taxes Canada -Alberta Kneehill County 4,957,000 4,957,000 2023 Property taxes Canada -Alberta Lacombe County 1,327,000 1,327,000 2023 Property taxes Canada -Alberta Mountainview County 1,442,000 1,442,000 2023 Property taxes Canada -Alberta Ponoka County 872,000 872,000 2023 Property taxes Canada -Alberta Red Deer County 1,414,000 1,414,000 2023 Property taxes Canada -Alberta Rockyview County 1,858,000 1,858,000 2023 Property taxes Canada -Alberta Starland County 258,000 258,000 2023 Property taxes Canada -Alberta Wheatland County 2,017,000 2,017,000 2023 Property taxes Canada -Alberta Government of Alberta Alberta Energy Regulator 6,265,000 6,265,000 AER Admin Fee & Orphan Well Levy Canada -Alberta Government of Alberta 4,770,000 4,770,000 Alberta Energy - FHMT Alberta Department of Energy (Cr roy) Royalties paid "in-kind" total $148,000 and are valued at fair market value based upon Ember's realized facility prices. Canada -Alberta Government of Alberta Alberta Boiler Safety Association 149,000 149,000 2023 annual registration fees Canada -Alberta Government of Alberta Minister of Finance 1,189,000 1,189,000 Alberta Crown Surface & Mineral rentals Additional Notes: Payments by Payee Extractive Sector Transparency Measures Act - Annual Report E951247 Ember Resources Inc. CAD All reported amounts have been rounded to the nearest CDN $10,000

UNCLASSIFIED - NON CLASSIFIÉ # Reporting Year From: 1/1/2023 To: 12/31/2023 Reporting Entity Name Currency of the Report Reporting Entity ESTMA Identification Number Subsidiary Reporting Entities (if necessary) Country Project Name1 Taxes Royalties Fees Production Entitlements Bonuses Dividends Infrastructure Improvement Payments Total Amount paid by Project Notes 23 Canada -Alberta Alberta CBM 17,857,000 4,770,000 7,603,000 30,230,000 Royalties include $148,000 of "in-kind" royalty payments. The "in-kind" payments were valued at fair market value based upon Ember's realized facility pricing. Additional Notes3 : Extractive Sector Transparency Measures Act - Annual Report Ember Resources Inc. CAD E951247 All reported amounts have been rounded to the nearest CDN $10,000 Payments by Project

Exhibit 99.2

UNCLASSIFIED - NON CLASSIFIÉ# Reporting Entity Name Reporting Year From 1/1/2023 To: 12/31/2023 Date submitted 5/17/2024 Other Subsidiaries Included (optional field) Not Consolidated Not Substituted Attestation by Reporting Entity Full Name of Director or Officer of Reporting Entity Position Title Date Shawna Meyers CFO 5/17/2024 Extractive Sector Transparency Measures Act - Annual Report In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above. Reporting Entity ESTMA Identification Number E248543 Hammerstone Infrastructure Materials Ltd. Amended Report Original Submission

UNCLASSIFIED - NON CLASSIFIÉ# Reporting Year From: 1/1/2023 To: 12/31/2023 Reporting Entity Name Currency of the Report Reporting Entity ESTMA Identification Number Subsidiary Reporting Entities (if necessary) Country Project Name1 Taxes Royalties Fees Production Entitlements Bonuses Dividends Infrastructure Improvement Payments Total Amount paid by Project Notes23 Canada -Alberta Alberta Mineral Properties 10,750,000 1,270,000 1,020,000 13,040,000 Additional Notes3 : Extractive Sector Transparency Measures Act - Annual Report Hammerstone Infrastructure Materials Ltd. CAD E248543 Payments by Project

Document Information	12 Months Ended
Document Information	Dec. 31, 2023
Document Information:
Document Type	2.01 SD
Amendment	false
CIK	0001654795
Registrant Name	Brookfield Business Partners L.P.
Period End Date	Dec. 31, 2023
Reporting Currency	CAD

Payments, by Category - 12 months ended Dec. 31, 2023 - CAD ($)	Ember Resources Inc.	Hammerstone Infrastructure Materials Ltd.
Payments:
Taxes	$ 17,857,000	$ 10,750,000
Royalties	4,770,000	1,270,000
Fees	7,603,000	1,020,000
Total Payments	$ 30,230,000	$ 13,040,000

Payments, by Project - 12 months ended Dec. 31, 2023 - CAD ($)	Taxes	Royalties	Fees	Total Payments
Ember Resources Inc.
Total	$ 17,857,000	$ 4,770,000	$ 7,603,000	$ 30,230,000
Ember Resources Inc. \| Alberta CBM
Total	17,857,000	4,770,000	7,603,000	30,230,000
Hammerstone Infrastructure Materials Ltd.
Total	10,750,000	1,270,000	1,020,000	13,040,000
Hammerstone Infrastructure Materials Ltd. \| Alberta Mineral Properties
Total	$ 10,750,000	$ 1,270,000	$ 1,020,000	$ 13,040,000

Payments, by Government - 12 months ended Dec. 31, 2023 - CAD ($)	Taxes	Royalties	Fees	Total Payments
Hammerstone Infrastructure Materials Ltd.
Total	$ 10,750,000	$ 1,270,000	$ 1,020,000	$ 13,040,000
Hammerstone Infrastructure Materials Ltd. \| Canada \| Government of Alberta
Total	3,930,000	1,270,000	1,020,000	6,220,000
Hammerstone Infrastructure Materials Ltd. \| Canada \| Government Of Canada, Receiver General
Total	6,820,000			6,820,000
Ember Resources Inc.
Total	17,857,000	4,770,000	7,603,000	30,230,000
Ember Resources Inc. \| Canada \| Camrose County
Total	1,501,000			1,501,000
Ember Resources Inc. \| Canada \| County of Stettler No. 6
Total	2,068,000			2,068,000
Ember Resources Inc. \| Canada \| County of Wetaskiwin No. 10
Total	143,000			143,000
Ember Resources Inc. \| Canada \| Kneehill County
Total	4,957,000			4,957,000
Ember Resources Inc. \| Canada \| Lacombe County
Total	1,327,000			1,327,000
Ember Resources Inc. \| Canada \| Mountainview County
Total	1,442,000			1,442,000
Ember Resources Inc. \| Canada \| Ponoka County
Total	872,000			872,000
Ember Resources Inc. \| Canada \| Red Deer County
Total	1,414,000			1,414,000
Ember Resources Inc. \| Canada \| Rockyview County
Total	1,858,000			1,858,000
Ember Resources Inc. \| Canada \| Starland County
Total	258,000			258,000
Ember Resources Inc. \| Canada \| Wheatland County
Total	$ 2,017,000			2,017,000
Ember Resources Inc. \| Canada \| Government Of Alberta, Alberta Energy Regulator
Total			6,265,000	6,265,000
Ember Resources Inc. \| Canada \| Government of Alberta
Total		$ 4,770,000		4,770,000
Ember Resources Inc. \| Canada \| Government of Alberta, Alberta Boiler Safety Association
Total			149,000	149,000
Ember Resources Inc. \| Canada \| Government of Alberta, Minister of Finance
Total			$ 1,189,000	$ 1,189,000

Payments, Details - 12 months ended Dec. 31, 2023 - CAD ($)	Amount	Type	Country	Subnat. Juris.	Govt.	Project	In-kind	In-kind Calc.
Ember Resources Inc. \| #: 1
	$ 1,501,000	Taxes	Canada	snj:CA-AB	Camrose County	Alberta CBM
Ember Resources Inc. \| #: 2
	2,068,000	Taxes	Canada	snj:CA-AB	County of Stettler No. 6	Alberta CBM
Ember Resources Inc. \| #: 3
	143,000	Taxes	Canada	snj:CA-AB	County of Wetaskiwin No. 10	Alberta CBM
Ember Resources Inc. \| #: 4
	4,957,000	Taxes	Canada	snj:CA-AB	Kneehill County	Alberta CBM
Ember Resources Inc. \| #: 5
	1,327,000	Taxes	Canada	snj:CA-AB	Lacombe County	Alberta CBM
Ember Resources Inc. \| #: 6
	1,442,000	Taxes	Canada	snj:CA-AB	Mountainview County	Alberta CBM
Ember Resources Inc. \| #: 7
	872,000	Taxes	Canada	snj:CA-AB	Ponoka County	Alberta CBM
Ember Resources Inc. \| #: 8
	1,414,000	Taxes	Canada	snj:CA-AB	Red Deer County	Alberta CBM
Ember Resources Inc. \| #: 9
	1,858,000	Taxes	Canada	snj:CA-AB	Rockyview County	Alberta CBM
Ember Resources Inc. \| #: 10
	258,000	Taxes	Canada	snj:CA-AB	Starland County	Alberta CBM
Ember Resources Inc. \| #: 11
	2,017,000	Taxes	Canada	snj:CA-AB	Wheatland County	Alberta CBM
Ember Resources Inc. \| #: 12
	6,265,000	Fees	Canada	snj:CA-AB	Government Of Alberta, Alberta Energy Regulator	Alberta CBM
Ember Resources Inc. \| #: 13
	4,770,000	Royalties	Canada	snj:CA-AB	Government of Alberta	Alberta CBM
Ember Resources Inc. \| #: 14
	148,000	Royalties	Canada	snj:CA-AB	Government of Alberta	Alberta CBM	Yes	Fair market value
Ember Resources Inc. \| #: 15
	149,000	Fees	Canada	snj:CA-AB	Government of Alberta, Alberta Boiler Safety Association	Alberta CBM
Ember Resources Inc. \| #: 16
	1,189,000	Fees	Canada	snj:CA-AB	Government of Alberta, Minister of Finance	Alberta CBM
Hammerstone Infrastructure Materials Ltd. \| #: 1
	3,930,000	Taxes	Canada	snj:CA-AB	Government of Alberta	Alberta Mineral Properties
Hammerstone Infrastructure Materials Ltd. \| #: 2
	1,270,000	Royalties	Canada	snj:CA-AB	Government of Alberta	Alberta Mineral Properties
Hammerstone Infrastructure Materials Ltd. \| #: 3
	1,020,000	Fees	Canada	snj:CA-AB	Government of Alberta	Alberta Mineral Properties
Hammerstone Infrastructure Materials Ltd. \| #: 4
	$ 6,820,000	Taxes	Canada		Government Of Canada, Receiver General	Alberta Mineral Properties