2022 Sasol Sustainability Report - Book - Page 76
INTRODUCTION
SUSTAINABILITY PERFORMANCE AGAINST OUR FOCUS AREAS
DATA AND ASSURANCE
INDEPENDENT ASSURANCE REPORT TO THE DIRECTORS OF SASOL LIMITED
Directors’ responsibility
We have performed our reasonable assurance engagement and our limited assurance engagement in respect of the
sustainability key performance indicators for the year ended 30 June 2022.
The subject matter comprises the sustainability key performance indicators disclosed in accordance with management’s
basis of preparation, as prepared by the responsible party, during the year ended 30 June 2022.
The terms of management’s basis of preparation comprise the criteria by which the company’s compliance is to be
evaluated for purposes of our reasonable assurance engagement and limited assurance engagement. The sustainability
key performance indicators are as follows:
REASONABLE ASSURANCE
Selected sustainability information
Unit of measure
Boundary
Product meant for external sale
Total Production
Greenhouse gases: Total Greenhouse gasses (CO2 equivalent)
Greenhouse gases: Carbon dioxide (CO2) – direct (Scope 1)
Greenhouse gases: Carbon dioxide (CO2) – indirect (Scope 2)
Kilotons
Kilotons
Kilotons
Kilotons
Kilotons
Group
Group
Group
Group
Group
Greenhouse gases: Direct Methane (CH4)
Greenhouse gases: Nitrous oxide (N2O)
Greenhouse gases: Intensity
Total energy use
Total material use
Atmospheric emissions: Fly ash
Atmospheric emissions: Nitrogen oxides (NOx)
Atmospheric emissions: Sulphur oxides (SOx)
Kilotons
Kilotons
Rate
Thousand gigajoules
Kilotons
Kilotons
Kilotons
Kilotons
Group
Group
Group
Group
Group
Group
Group
Group
Selected sustainability information
Unit of measure
Boundary
Recordable Case Rate (RCR), including employees and service providers
Exposure hours, number of
Injuries and rate
Exposure hours, number of
LWDCs and rate
Number
Number
Rate
Number
Number
Rate
Thousand m³
Thousand m³
Kilotons
Kilotons
Kilotons
Kilotons
South African Rand
Number
Hectares
Hectares
Hectares
Hectares
Hectares
LIMITED ASSURANCE
Lost Workday Case Rate (LWDCR), including employees and service providers
Fatalities
Number of Major and Significant fires, explosions and releases
Fires, explosions and releases severity rate
Number of Major and Significant road product transportation incidents
Total Irreversible occupational diseases (IROD)
Injury severity rate
Total water use
Water recycled
Total Hazardous waste
Total Non-hazardous waste
Total waste
Recycled waste
Skills development spend
Workforce diversity
Mine Manager’s Area of responsibility
Surface Area affected by Mining Operations infrastructure
Land Used for Mining
Area Affected by Operations
Area Dedicated to Biodiversity and Conservation
Group
Group
Group
Group
Group
Group
Group
Group
Group
Group
Group
Group
Group
Group
Group
South Africa
Group
Group
Group
Group
Group
The directors being the responsible party, and where
appropriate, those charged with governance are responsible for
the key performance indicator information, in accordance with
management’s basis of preparation.
The responsible party is responsible for:
• ensuring that the key performance indicator information
is properly prepared and presented in accordance with
management’s basis of preparation;
• confirming the measurement or evaluation of the underlying
key performance indicators against the applicable criteria,
including that all relevant matters are reflected in the key
performance indicator information and;
• designing, establishing and maintaining internal controls
to ensure that the key performance indicator information
is properly prepared and presented in accordance with
management’s basis of preparation.
Assurance Practitioner’s responsibility
We conducted our assurance engagement in accordance with
the International Standard on Assurance Engagements (ISAE)
3000 (Revised), Assurance Engagements Other Than Audits or
Reviews of Historic Financial Information. This standard requires
us to comply with ethical requirements and to plan and perform
our reasonable assurance engagement and our limited
assurance engagement with the aim of obtaining limited
assurance regarding the key performance indicators of the
engagement.
We shall not be responsible for reporting on any key
performance indicator events and transactions beyond the
period covered by our reasonable assurance engagement and
our limited assurance engagement.
Our Independence and Quality Control
We have complied with the independence and other ethical
requirements of the Independent Regulatory Board for Auditors’
Code of Professional Conduct for Registered Auditors (IRBA
Code), which is founded on fundamental principles of integrity,
objectivity, professional competence and due care,
confidentiality and professional behaviour. The IRBA Code is
consistent with the corresponding sections of the International
Ethics Standards Board for Accountants’ International Code of
Ethics for Professional Accountants (including International
Independence Standards).
Deloitte and Tholisiwe apply the International Standard on
Quality Control 1 and accordingly maintains a comprehensive
system of quality control, including documented policies and
procedures regarding compliance with ethical requirements,
professional standards and applicable legal and regulatory
requirements.
Summary of work performed
misstatement for limited assurance engagements, design
and perform audit procedures, and obtain audit evidence
that is sufficient and appropriate to provide a basis for our
conclusion;
• Obtain an understanding of internal controls relevant to the
audit in order to design audit procedures that are appropriate
in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the Company’s internal control;
• Inspecting supporting documentation and performing
analytical review procedures; and
• Evaluating whether the selected key sustainability
performance indicator disclosures are consistent with our
overall knowledge and experience of sustainability processes.
Our assurance engagement does not constitute an audit or
review of any of the underlying information conducted in
accordance with International Standards on Auditing or
International Standards on Review Engagements and accordingly,
we do not express an audit opinion or review conclusion.
We believe that our evidence obtained is sufficient and
appropriate to provide a basis for our reasonable and limited
assurance conclusions.
In a limited assurance engagement, the procedures performed
vary in nature and timing from, and are less in extent than for,
a reasonable assurance engagement. Consequently, the level
of assurance obtained in a limited assurance engagement is
substantially lower than the assurance that would have been
obtained had we performed a reasonable assurance engagement.
Accordingly, we do not express a reasonable assurance opinion
about whether the key performance indicator information has
been properly prepared and presented, in all material respects,
in accordance with management’s basis of preparation.
Reasonable assurance conclusion
In our opinion the selected sustainability key performance
indicators are prepared, in all material respects, in accordance
with management’s basis of preparation.
Limited assurance conclusion
Based on our work described in this report, nothing has come
to our attention that causes us to believe that the key
performance indicators are not prepared, in all material respects,
in accordance with management’s basis of preparation.
Other matters
Our report includes the provision of assurance on “Total
Production”, “Lost Workday Case Rate (LWDCR)”, “Fires,
explosions and releases severity rate”, “Mine Manager’s Area
of Responsibility”, “Surface Area Affected by Mining Operations
Infrastructure”, “Land Used for Mining”, “Area Affected by
Operations” and “Area Dedicated to Biodiversity and
Conservation”, for the year ended 30 June 2022. We were
previously not required to provide assurance on these indicators.
We have performed our procedures on the key performance
indicator transactions of the Company, as prepared by
management in accordance with management’s basis of
preparation for the year ended 30 June 2022.
Our evaluation included performing such procedures as we
considered necessary which included:
• Interviewing management and senior executives to obtain
an understanding of the internal control environment,
risk assessment process and information systems relevant
to the sustainability reporting process for the selected key
performance indicators;
• Identify and assess the risks of material misstatement for
reasonable assurance engagements and areas of likely
SASOL SUSTAINABILITY REPORT 2022
75
Deloitte & Touche
Registered Auditors
Per Mark Victor
Partner
29 August 2022
5 Magwa Crescent
Waterfall City, Waterfall
Private Bag X6, Gallo Manor, 2052
South Africa
Tholisiwe Chartered
Accountants Inc
Registered Auditors
Per Georgina Tekie
Chief Executive Officer
29 August 2022
169 Garsfontein Road
Ashlea Gardens,
Pretoria, South Africa