Sasol Limited Sustainability Report 2021 - Book - Page 61
1
2
3
DATA AND ASSURANCE (CONTINUED)
Independent assurance report to the directors of Sasol Limited
Directors’ responsibilities
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 2021.
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 2021.
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
Pg
Product meant for external sale
Kilotons
Group
55
Greenhouse gases: Total Greenhouse gasses (CO2 equivalent)
Kilotons
Group
56
Greenhouse gases: Carbon dioxide (CO2) – direct (Scope 1)
Kilotons
Group
55
Greenhouse gases: Carbon dioxide (CO2) – direct (Scope 2)
Kilotons
Group
55
Greenhouse gases: Direct Methane (CH4)
Kilotons
Group
55
Greenhouse gases: Nitrous oxide (N2O)
Kilotons
Group
55
Greenhouse gases: Intensity
Rate
Group
56
Total energy use
Thousand GJ
Group
57
Total material use
Kilotons
Group
57
Atmospheric emissions: Fly ash
Kilotons
Group
56
Atmospheric emissions: Nitrogen oxides (NOx)
Kilotons
Group
56
Atmospheric emissions: Sulphur oxides (SOx)
Kilotons
Group
56
Limited assurance
Selected sustainability information
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
Unit of measure
Boundary
Pg
Recordable Case Rate (RCR), including employees and
service providers
Exposure hours, number
of Injuries and rate
Group
55
Fatalities
Number
Group
55
Major and significant fires, explosions and releases
Number
Group
55
Major and significant product road transportation incidents
Number
Group
55
Total irreversible occupational diseases (IROD)
Number
Group
55
Injury severity rate
Rate
Group
10
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.
Total water use
Thousand m3
Group
58
Water recycled
Thousand m3
Group
58
Total hazardous waste
Kilotons
Group
56
Total non-hazardous waste
Kilotons
Group
56
Total waste
Kilotons
Group
56
Recycled waste
Kilotons
Group
56
Greenhouse gases: Carbon dioxide (CO2) – indirect (Scope 3)
– Fuel and energy related activities
Tons
Group
CCR
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 2021.
Greenhouse gases: Carbon dioxide (CO2) – indirect (Scope 3)
– Waste-generated in operations
Tons
Group
CCR
Our evaluation included performing such procedures as we
considered necessary which included:
Greenhouse gases: Carbon dioxide (CO2) – indirect (Scope 3)
– Business travel
Tons
Group
CCR
Greenhouse gases: Carbon dioxide (CCO2) – indirect (Scope 3)
– Use of sold products
Tons
Group
CCR
Skills development spend
South African Rand
Group
55
Total workforce
Number
South Africa
55
60
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;
• I nspecting supporting documentation and performing
analytical review procedures; and
• E
valuating 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 limited assurance on 'Injury
severity rate' for the year ended 30 June 2021. We were previously
not required to provide assurance on this indicator.
Summary of work performed
• 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;
• I dentify and assess the risks of material misstatement
for reasonable assurance engagements and areas of likely
misstatement for limited assurance engagements, design
and perform audit procedures, and obtain audit evidence
Sasol Sustainability Report 2021
Deloitte & Touche
Registered Auditors
Per Mark Victor
Partner
10 September 2021
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
10 September 2021
169 Garsfontein Road
Ashlea Gardens,
Pretoria, South Africa