Sasol Integrated Report 2024 - Book - Page 166
INTRODUCTION
ABOUT SASOL
STRATEGIC OVERVIEW
BUSINESSES
ESG
REMUNERATION REPORT
DATA AND ASSURANCE / ADMINISTRATION
INDEPENDENT AUDITOR’S ASSURANCE REPORT ON SELECTED KEY PERFORMANCE INDICATORS
To the Directors of Sasol Limited
We have undertaken an assurance engagement on selected key performance indicators (KPIs), as described
below, and presented in the Sasol Limited (”Sasol” or “the Group”) Integrated Report for the year ended
30 June 2024 (“the Report”). This engagement was conducted by a multidisciplinary team including health,
safety, social, environmental and assurance specialists with relevant experience in sustainability reporting.
Subject Matter
We have been engaged to provide a reasonable assurance opinion on the KPIs listed in Table A and a limited
assurance conclusion on the KPIs listed in Table B below, as set out on page 163 of the Report. The selected
KPIs described below have been prepared in accordance with Sasol Limited’s reporting criteria included
on pages 10 – 12 in the performance data for the year ended 30 June 2024 supplementary disclosure
(the “Reporting Criteria”). The Reporting Criteria are available on the website https://www.sasol.com/
investor-centre/integrated-reports.
Table A: Reasonable assurance on the following KPIs (marked with a ‘Reasonable’ on page 163
in the Report)
Key Performance Indicator
Unit of Measure
Boundary
Product meant for external sale
Greenhouse gases: total Greenhouse gases (CO2 equivalent)
Greenhouse gases: direct Carbon dioxide (CO2) Scope 1
Greenhouse gases: indirect Carbon dioxide (CO2) Scope 2
Greenhouse gases: direct Methane (CH4)
Greenhouse gases: nitrous oxide (N2O)
Greenhouse gases: Intensity
Total energy use
Total material use
Total water use
Water recycled
Atmospheric emissions: particulates (fly ash)
Atmospheric emissions: nitrogen oxides (NOx)
Atmospheric emissions: sulphur oxides (SOx)
Kilotons (kt)
Kilotons (kt)
Kilotons (kt)
Kilotons (kt)
Kilotons (kt)
Kilotons (kt)
Rate
Thousand gj
Kilotons
Thousand cubic meter
Thousand cubic meter
Kilotons (kt)
Kilotons (kt)
Kilotons (kt)
Group
Group
Group
Group
Group
Group
Group
Group
Group
Group
Group
Group
Group
Group
Table B: Limited assurance on the following KPIs (marked with a ‘Limited’ on pages 81, 97, 99 and 163
in the Report)
Key Performance Indicator
Greenhouse gases (GHG) Scope 3 emissions:
category 3 Fuel and energy related activities – page 81
Greenhouse gases (GHG) Scope 3 emissions:
category 5 Waste generated by operations – page 81
Greenhouse gases (GHG) Scope 3 emissions:
category 6 Business travel – page 81
Greenhouse gases (GHG) Scope 3 emissions:
category 11 Use of sold products – page 81
Recordable case rate (RCR)
Fatalities
High severity injury – severity rate (HSI-SR)
Total major and significant fires, explosions and releases (FERs)
Fire, explosion and release severity rate (FER-SR)
Major and significant road product transportation incidents
Total irreversible occupational diseases (IROD)
Hazardous waste
Non-hazardous waste
Total waste
Recycled waste
Area dedicated to biodiversity and conservation
Skills Development Spend – page 99
Workforce Diversity – page 97
Unit of
Measure
Boundary
tCO2e
Group
tCO2e
Group
tCO2e
Group
tCO2e
Rate
Number
Rate
Number
Rate
Number
Number
Kilotons (kt)
Kilotons (kt)
Kilotons (kt)
Kilotons (kt)
Hectares
Rands Million
Number
Group
Group
Group
Group
Group
Group
Group
Group
Group
Group
Group
Group
Group
Group
South Africa
Directors’ Responsibilities
The Directors are responsible for the selection, preparation and presentation of the selected KPIs in accordance
with the accompanying Sasol Limited Reporting Criteria. This responsibility includes the identification of
stakeholders and stakeholder requirements, material issues, commitments with respect to sustainability
performance and design, implementation and maintenance of internal control relevant to the preparation of the
Report that is free from material misstatement, whether due to fraud or error. The Directors are also responsible
for determining the appropriateness of the measurement and reporting criteria in view of the intended users of
the selected KPIs and for ensuring that those criteria are publicly available to the Report users.
Inherent Limitations
The Greenhouse Gas (GHG) emissions quantification is subject to inherent measurement uncertainty because
of incomplete scientific knowledge used to determine emissions factors and the values needed to combine
emissions of different gases.
Our Independence and Quality Management
We have complied with the independence and other ethical requirements of the Code of Professional Conduct
for Registered Auditors issued by the Independent Regulatory Board for 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).
SASOL INTEGRATED REPORT 2024
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