2022 Sasol Sustainability Report - Book - Page 67
INTRODUCTION
SUSTAINABILITY PERFORMANCE AGAINST OUR FOCUS AREAS
DATA AND ASSURANCE
DATA AND ASSURANCE
SHE and sustainable development (SHE&SD) data management and governance
We endeavour to meet the needs of our stakeholders by providing clear, relevant
and reliable data that they can trust. It is now more important than ever to ensure
the highest quality of sustainability data assurance. A robust external assurance
process provides enhanced confidence in the quality, reliability and accuracy of
our sustainability data. The external assurance process also helps us improve our
reporting processes, data management and accountability which in turn enhances
our sustainability performance. Every effort has been taken to ensure the accuracy
of the reported data. We are committed to transparency and providing appropriate
assurance on disclosed data in line with our reporting criteria.
OUR APPROACH
The improvement of data quality and accuracy is an ongoing effort. The timeous collection of
complete and accurate SHE&SD data is important and enables both internal and external reporting.
Key to ensuring the completeness and accuracy of our SHE&SD data is our Sasol Group Procedure
for SHE&SD data reporting. The procedure has undergone a thorough review over the last year and
includes augmented requirements to ensure a rigorous governance process is followed at all times.
By leveraging the SAP Sustainability Performance Management (SuPM) module, we are able to
collect key non-financial SHE&SD data from a plant level. The SAP SuPM system provides us with
the capability to meet the data governance requirements set out in the Sasol Group Procedure for
SHE&SD data reporting and ensures data is reviewed, signed-off and approved at appropriate
levels within the business.
Data
reporting
Data
collection
SuPM
WHAT WE ARE DOING
Updating of our SHE&SD Data Procedure
Reporting assurance
The sustainability reporting landscape is evolving
rapidly, therefore we are continuously enhancing
our SHE&SD data reporting process. This process,
which feeds into the process for compiling our
annual suite of reports, is similarly informed by
various ESG reporting frameworks as detailed on
pages 2 and 3. In addition, the SHE&SD data
reporting process is supported by Sasol’s
Procedure for the Measurement, Reporting and
Verification (MRV) of GHGs.
A combined assurance approach was followed
for the 2022 SHE&SD data to enhance assurance
coverage and effectiveness.
With the release of additional and updated ESG
reporting frameworks, as well as the onset of
Sasol 2.0, it was necessary to reconfigure our SAP
SuPM system to reflect the new operating model.
This also necessitated a review of the Group
SHE&SD Data Reporting Procedure. Key changes to
the SAP SuPM systems and the SHE&SD Data
Reporting procedure included:
• process enhancements reflecting the Sasol 2.0
operating model;
• inclusion of the latest carbon tax requirements;
• improvements identified from the 2021 external
audit process; and
Suite of
Reports
Data
assurance
• a review of all KPI definitions to ensure the
appropriate application of updated ESG
frameworks and disclosure requirements.
Data
analysis
As part of our continuous improvement journey in
SHE&SD data reporting, Sasol is currently
investigating a replacement for our existing
reporting platform. The upgrade is expected to be
rolled out by 2024 and will allow the organisation
to collect, analyse and present SHE&SD data, in
line with industry best practice.
SASOL SUSTAINABILITY REPORT 2022
66
Deloitte and Touche/Tholisiwe continued as our
external assurance provider for 2022. ETA
Operations (ETA) and Sarbanes-Oxley Act (SOX)
controls were leveraged to augment the Deloitte
and Touche/Tholisiwe external audit. SHE and
non-SHE data for 2022 was assured by Deloitte
and Touche/Tholisiwe. The ETA audit focused on
GHG emission data for calendar year 2021.
The feedback from the external assurance process
goes beyond the Independent assurance report to
the directors of Sasol Limited on page 75, in that
the process enhances internal confidence on the
integrity of information as presented in this report
as well as lends credence to the underlying operational
processes where the information is generated.
The external assurance process enables improved
quality of our decision-making process aligned with
our Purpose to innovate for a better world.
The businesses also maintain external certification
including the International Organisation for
Standardisation (ISO) 9001, 14001 and 45001 and
third-party Responsible Care® verification. SHE
regulatory compliance audits are conducted within
the businesses to assist in compliance
management and assurance in addition to the
Group compliance programme. Most of our German
operations are ECO Management and Audit Scheme
(EMAS) validated. Our operations in North America
are Responsible Care®(RCMS) or ISO 14001
(RC14001) certified.