Integrated_Annual_Report_2026 - Flipbook - Page 187
INTRODUCTION
SASOL AT A
GLANCE
DRIVING SUSTAINABLE
VALUE CREATION
EXECUTING
STRATEGY
DELIVERING
BUSINESS VALUE
SUMMARISED FINANCIAL
PERFORMANCE
CORPORATE
GOVERNANCE
SUSTAINABILITY
REPORT
REMUNERATION
REPORT
ASSURANCE/
ADMINISTRATION
INDEPENDENT AUDITOR’S ASSURANCE REPORT ON SELECTED KEY PERFORMANCE INDICATORS
To the Directors of Sasol Limited
Table B: Limited assurance on the following KPIs (marked with a ‘Limited’ on page 187 in the Report and the
boundary on page 3 of the Report except for where specified differently)
Report on Selected Key Performance Indicators
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 and Sustainability Reports for the year ended 30 June
2026 (“the Report”). This engagement was conducted by a multidisciplinary team
including environmental and assurance specialists with relevant experience in
sustainability reporting.
Key Performance Indicator
Unit of measure
Boundary
Recordable case rate (RCR)
Rate
Group
Fatalities
Number
Group
Total major and significant fires, explosions and releases (FERs)
Number
Group
Major and significant road product transport incidents.
Number
South Africa
Subject Matter
Total waste
Kiloton (kt)
Group
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 186 of the Report. The selected KPIs described below
have been prepared in accordance with Sasol Limited’s reporting criteria included
on pages 12 – 16 in the Performance Data for the year ended 30 June 2026
supplementary disclosure (“the reporting criteria” or Sasol Limited reporting criteria).
The reporting criteria are available on the website:
Hazardous waste
Kiloton (kt)
Group
Non-hazardous waste
Kiloton (kt)
Group
Total irreversible occupational diseases (IROD)
Number
Group
Area dedicated to biodiversity and conservation
Hectares
Group
www
www.sasol.com/investor-centre/integrated-reports.
Table A: Reasonable assurance on the following KPIs (marked with
a ‘Reasonable’ on page 187 in the Report and the boundary on page 3
of the Report except for where specified differently)
Key Performance Indicator
Product meant for external sale
Greenhouse gases: Direct carbon dioxide (CO2)
Scope 1
Fire, explosion and release severity rate (FER-SR)
Rate
Group
Skills development spend
Rand millions
Group
South African Workforce Diversity (Page 121 of the report)
Number
South Africa
Recycled waste
Kiloton (kt)
Group
Employee Turnover
Percentage
Group
tCO₂e
Group
EnEf Sasol Group (Improvement from 2015 baseline)
Percentage
Group
EnEf - Operations and projects (Improvement from 2015 baseline)
Percentage
South Africa
Sasol Group Energy Productivity (EP100) – Improvement from 2015 baseline
Percentage
Group
Greenhouse gases: Carbon dioxide (CO2)- Indirect Scope 3 emissions:
Category 3: Fuel and energy related activities
Unit of
measurement
Boundary
Kiloton (kt)
Group
Kiloton (kt)
Group
Greenhouse gases: indirect Carbon dioxide
(CO2) Scope 2
Kiloton (kt)
Group
Greenhouse gases: Total greenhouse gases
(CO2 equivalent)
Kiloton (kt)
Group
Greenhouse gases: Intensity
Rate
Group
Greenhouse gases: Direct methane (CH4)
Kiloton (kt)
Group
Greenhouse gases: Nitrous oxide (N2O)
Kiloton (kt)
Group
Total energy use
Thousand gj
Group
Total material use
Kiloton (kt)
Group
Total water use
Thousand cubic
meter
Group
Water recycled
Thousand cubic
meter
Group
Atmospheric emissions: Particulates: fly ash
Kiloton (kt)
Group
Atmospheric emissions: Nitrogen oxides (NOx)
Kiloton (kt)
Group
Atmospheric emissions: Sulphur oxides (SOx)
Kiloton (kt)
Group
Category 5: Waste generated in operations
Category 6: Business Travel
Category 11: Use of Sold products
Director’s 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
Due to the inherent limitations of any internal control structure,
it is possible that errors or irregularities in the information
presented in the Report may occur and not be detected.
SASOL INTEGRATED REPORT 2026
186
Our engagement is not designed to detect all weaknesses in
the internal controls over the preparation and presentation
of the Report, as the engagement has not been performed
continuously throughout the period and the procedures
performed were undertaken on a test basis.
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
behavior. 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).
