Sasol Climate Change Report 2022 - Book - Page 59
INTRODUCTION
RISKS AND OPPORTUNITIES
OUR FUTURE SASOL STRATEGY
DATA AND ASSURANCE
GOVERNANCE
INDEPENDENT LIMITED ASSURANCE REPORT TO THE DIRECTORS OF SASOL LIMITED
(SCOPE 3) YEAR ENDED 30 JUNE 2022
We have performed 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 conducted 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 limited assurance engagement. The sustainability key performance indicator is as follows:
LIMITED ASSURANCE
Selected sustainability information
Greenhouse gases: Carbon dioxide (CO2) – indirect (Scope 3) – Fuel and energy
related activities
Greenhouse gases: Carbon dioxide (CO2) – indirect (Scope 3) – Waste-generated
in operations
Greenhouse gases: Carbon dioxide (CO2) – indirect (Scope 3) – Business travel
Greenhouse gases: Carbon dioxide (CO2) – indirect (Scope 3) – Use of sold products
Unit of
measure
Boundary
Tons
Group
Tons
Tons
Tons
Group
Group
Group
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.
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.
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 2022.
Our evaluation included performing such procedures as
we considered necessary which included:
• 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;
• 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.
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.
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 & Touche
Registered Auditors
Tholisiwe Chartered Accountants Inc
Registered Auditors
Per Mark Victor
Partner
29 August 2022
Per Georgina Tekie
Chief Executive Officer
29 August 2022
5 Magwa Crescent
Waterfall City, Waterfall
169 Garsfontein Road
Ashlea Gardens, Pretoria
Private Bag X6, Gallo Manor, 2052
South Africa
SASOL CLIMATE CHANGE REPORT 2022 58
