| auditor’s assurance statement | Download full auditors assurance statement PDF 34KB |
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| Introduction |
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We have been engaged by Sasol Limited (Sasol) to provide
assurance on selected 2007 Sustainable Development (SD)
performance indicators in its 2007 Sasol Sustainable Development
Report (the report) indicated below.
Our report is made to the readers of the report in accordance
with the terms of our engagement with Sasol. Our work has been
undertaken so that we might state those matters we have been
engaged to state in this report. We do not accept or assume
responsibility to anyone other than Sasol, for our work, for this
report, or for the conclusions we have reached. |
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| Responsibilities of directors |
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| Sasol's directors are responsible for the preparation of the report,
and the information and assessments contained within it, for
determining the company's objectives in respect of sustainable
development performance, including the identification of
stakeholders and material issues, and for establishing and
maintaining appropriate performance management and internal
control systems from which the reported information is derived. |
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| Responsibility of the independent assurance provider |
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Our responsibility is to report our conclusions to Sasol based on
our findings from our work performed and also to report whether,
in our opinion, any disclosures relating to the selected 2007 SD
performance indicators in the report, are misrepresented or
inconsistent with our findings and result in material misstatements.
We conducted our engagement in accordance with the International
Standard for Assurance Engagements (ISAE) 3000: Assurance
Engagements Other than Audits or Reviews of Historical Financial
Information, issued by the International Auditing and Assurance
Standards Board. This standard requires, inter alia, that the
assurance provider complies with the appropriate requirements
of the IFAC Code of Ethics for Professional Accountants to ensure
our independence is not compromised and the assurance team
members collectively possess the necessary professional
competencies. Our work was carried out by a multi-disciplinary
team with experience in the chemical, oil and gas sectors, and in
sustainability reporting. |
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| Summary of work performed and limitations |
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| The "Basis of reporting" highlights key issues, limitations,
and uncertainty affecting the accuracy of the performance
data reported. It is important to understand the reliability of
the selected 2007 SD performance indicators in the context of
these limitations. |
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| Our procedures selected depend on our judgement, including our
assessment of the risk of material misstatements of those 2007
SD performance indicators selected and our assessment of internal
controls relevant to the company's preparation and presentation
of the report. Our procedures were designed to gather sufficient
appropriate evidence to determine that the selected 2007
SD performance indicators are not materially misstated or misleading. |
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| Our procedures included: |
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Reviewing the processes that Sasol has in place for determining
material issues to be included in the report; |
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Reviewing the results of Sasol's stakeholder engagement
processes and determining whether stakeholder responses
affecting material disclosures in the report have
been addressed. |
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Conducting interviews with relevant staff at Head Office and
the nine sites and business units visited, to assess the design,
implementation and operation of systems and methods used
to collect, process and aggregate the information reported,
to obtain an understanding of the consistency of the reporting
processes compared with prior years and to obtain
explanations for SD performance trends. |
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Reviewing the consistency between the selected 2007 SD
performance indicators and related statements in the report. |
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| We believe that the evidence obtained from our work performed
provides an appropriate basis for our conclusions expressed below.
Where limited assurance is expressed, less assurance is obtained
from our procedures than in a reasonable assurance engagement.
We do not express any assurance in relation to the 2007
SD performance indicators not included below. |
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| Subject matter and criteria |
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| a) |
The 2007 SD performance indicators selected for purposes of
expressing reasonable assurance were: Employee and Service
Provider Fatalities; Total Energy Use, Direct Carbon Dioxide
(CO2) emissions and Indirect CO2 emissions; and |
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The 2007 SD performance indicators selected for purposes of
expressing limited assurance were: Employee Recordable Case
Rate (RCR); Fires, Explosions and Releases; Logistics Incidents;
Water Use; Hazardous Waste; and Rand Value of Black
Economic Empowerment (BEE) Procurement. |
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| The internally developed Sasol SD Reporting Guidance, based on the
GRI Sustainability Reporting Guidelines, were used as the criteria for
assessing the selected 2007 SD performance indicators. |
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| Conclusions |
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In our opinion, the selected 2007 SD performance indicators set
out in (a) above for the year ended 30 June 2007, are fairly
stated in all material respects on the basis of the Sasol SD
Reporting Guidance.
Based on our work performed, we have no reason to believe that the
selected 2007 SD performance indicators set out in (b) above for
the year ended 30 June 2007, are not fairly stated in all material
respects on the basis of the Sasol SD Reporting Guidance. |
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| KPMG Services (Proprietary) Limited |
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Per PD Naidoo, Director
Johannesburg
01 November 2007 |
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