Sasol Limited Climate Change Report 2021 - Book - Page 48
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DATA AND ASSURANCE
Independent assurance report to the directors of Sasol Limited
(Scope 3) year ended 30 June 2021
We have performed our limited assurance engagement in respect of the sustainability key performance indicators for the year ended 30
June 2021.
Our evaluation included performing such procedures as we
considered necessary which included:
The subject matter comprises the sustainability key performance indicators conducted in accordance with management’s basis of
preparation, as prepared by the responsible party, during the year ended 30 June 2021.
• Interviewed 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;
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 limited assurance engagement. The sustainability key performance indicator is as follows:
Limited Assurance
Unit of measure
Boundary
Greenhouse gases: Carbon dioxide (CO2) – indirect (Scope 3) – Fuel and
energy related activities
Tonnes
Group
30
Greenhouse gases: Carbon dioxide (CO2) – indirect (Scope 3) – Wastegenerated in operations
Tonnes
Group
30
Greenhouse gases: Carbon dioxide (CO2) – indirect (Scope 3) – Business
travel
Tonnes
Group
30
Greenhouse gases: Carbon dioxide (CO2 – indirect (Scope 3) – Use of sold
products
Tonnes
Group
30
Directors’ responsibility
The directors being the responsible party, and where
appropriate, those charged with governance are responsible
for the sustainability 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
limited assurance engagement with the aim of obtaining limited
assurance regarding the subject matter of the engagement.
We shall not be responsible for reporting on any sustainability key
performance indicators events and transactions beyond the period
covered by our limited assurance engagement.
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• Obtained 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;
• Inspected supporting documentation and performing analytical
review procedures; and
• Evaluated 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 limited assurance
conclusion.
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.
Conclusion
Based on our work described in this report, nothing has come to
our attention that causes us to believe that the sustainability key
performance indicators are not prepared, in all material respects,
in accordance with management’s basis of preparation.
Independence and Other Ethical
Requirements
We have complied with the independence and other ethical
requirements of Sections 290 and 291 of the Independent
Regulatory Board for Auditors’ Code of Professional Conduct for
Registered Auditors (Revised January 2018) and Parts 1 and 3 of the
Independent Regulatory Board for Auditors’ Code of Professional
Conduct for Registered Auditors (Revised November 2018)
(together the IRBA Codes), which are founded on fundamental
principles of integrity, objectivity, professional competence and
due care, confidentiality and professional behaviour. The IRBA
Codes are consistent with the corresponding sections of the
International Ethics Standards Board for Accountants’ Code of
Ethics for Professional Accountants and the International Ethics
Standards Board for Accountants’ International Code of Ethics for
Professional Accountants (including International Independence
Standards) respectively.
Deloitte and Tholisiwe apply the International Standard on Quality
Control 1, Quality Control for Firms that Perform Audits and
Reviews of Financial Statements and Other Assurance and Related
Services Engagements 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.
Deloitte & Touche
Registered Auditors
Tholisiwe Chartered Accountants Inc
Registered Auditors
Per Mark Victor
Partner
10 September 2021
Per Georgina Tekie
Chief Executive Officer
10 September 2021
5 Magwa Crescent
Waterfall City, Waterfall
169 Garsfontein Road
Ashlea Gardens, Pretoria
Private Bag X6, Gallo Manor, 2052
South Africa
Summary of work performed
We have performed our procedures on the sustainability 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 2021.
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Sasol Climate Change Report 2021