Integrated_Annual_Report_2026 - Flipbook - Page 188
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 CONTINUED
KPMG Inc. applies the International Standard on Quality Management
1, which requires the firm to design, implement and operate a system
of quality management including policies or procedures regarding
compliance with ethical requirements, professional standards and
applicable legal and regulatory requirements.
Auditor’s Responsibility
Our responsibility is to express either a reasonable assurance
opinion or limited assurance conclusion on the selected KPIs as set
out in Table A and B of the Subject Matter paragraph, based on the
procedures we have performed and the evidence we have obtained.
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
Historical Financial Information, issued by the International Auditing
and Assurance Standards Board. That Standard requires that we
plan and perform our engagement to obtain the appropriate level of
assurance about whether the selected KPIs are free from material
misstatement.
The procedures performed in a limited assurance engagement vary
in nature and timing and are less in extent than for a full reasonable
assurance engagement. As a result, the level of assurance obtained
in a combined assurance engagement is substantially lower than the
assurance that would have been obtained had we performed a full
reasonable assurance engagement.
(a) REASONABLE ASSURANCE
A reasonable assurance engagement in accordance with ISAE 3000
(Revised) involves performing procedures to obtain evidence about
the measurement of the selected KPIs and related disclosures in the
Report. The nature, timing and extent of procedures selected depend
on the auditor’s professional judgement, including the assessment of
the risks of material misstatement of the selected KPIs, whether due
to fraud or error.
In making those risk assessments we have considered internal
control relevant to Sasol Limited’s preparation of the selected
KPIs. A reasonable assurance engagement also includes:
• Assessing the suitability in the circumstances of Sasol Limited’s
use of the applicable reporting criteria as a basis for preparing the
selected information; and
• Evaluating the overall presentation of the selected sustainability
(b) LIMITED ASSURANCE
A limited assurance engagement undertaken in accordance with
ISAE 3000 (Revised) involves assessing the suitability in the
circumstances of Sasol Limited’s use of its reporting criteria as
the basis of preparation for the selected KPIs, assessing the risks
of material misstatement of the selected KPIs whether due to
fraud or error, responding to the assessed risks as necessary in
the circumstances, and evaluating the overall presentation of the
selected KPIs. A limited assurance engagement is substantially less
in scope than a reasonable assurance engagement in relation to both
risk assessment procedures, including an understanding of internal
control, and the procedures performed in response to the assessed
risks. Accordingly, for the KPIs where limited assurance was obtained,
we do not express a reasonable assurance opinion about whether
Sasol Limited’s selected KPIs have been prepared, in all material
respects, in accordance with the accompanying Sasol Limited
reporting criteria.
Reasonable Assurance Opinion and Limited Assurance
Conclusion
The procedures we performed were based on our professional
judgement and included inquiries, observation of processes followed,
inspection of documents, analytical procedures, evaluating the
appropriateness of quantification methods and reporting policies, and
agreeing or reconciling with underlying records.
Other Matters
(A) REASONABLE ASSURANCE OPINION
In our opinion and subject to the inherent limitations outlined
elsewhere in this report, the selected KPIs set out in Table A of the
Subject Matter paragraph above for the year then ended 30 June
2026 are prepared, in all material respects, in accordance with the
accompanying Sasol Limited reporting criteria.
(B) LIMITED ASSURANCE CONCLUSION
Based on the procedures we have performed and the evidence
we have obtained and subject to the inherent limitations outlined
elsewhere in this report, nothing has come to our attention that
causes us to believe that the selected KPIs as set out in Table B of
the Subject Matter paragraph above for the year then ended 30 June
2026 are not prepared, in all material respects, in accordance with
the accompanying Sasol Limited reporting criteria.
Given the circumstances of the engagement, in performing the
procedures listed above we:
The maintenance and integrity of Sasol Limited’s website is the
responsibility of Sasol Limited management. Our procedures did not
involve consideration of these matters and, accordingly, we accept no
responsibility for any changes to either the information in the Report
or our independent assurance report that may have occurred since
the initial date of its presentation on Sasol Limited website.
• Interviewed management and senior executives to obtain an
Our conclusion and opinion are not modified in respect of this matter.
understanding of the internal control environment, risk assessment
process and information systems relevant to the sustainability
reporting process;
• Inspected documentation to corroborate the statements of
management and senior executives in our interviews;
• Performed a walkthrough of the processes and systems to
generate, collate, aggregate, monitor and report the selected KPIs;
• Performed a controls walkthrough of identified key controls;
• Inspected supporting documentation on a sample basis and
Restriction of Liability
Our work has been undertaken to enable us to express either a
reasonable assurance opinion or a limited assurance conclusion on
the selected KPIs to the directors of Sasol Limited in accordance with
the terms of our engagement, and for no other purpose. We do not
accept or assume liability to any party other than Sasol Limited, for our
work, for this report, or for the conclusion we have reached.
performed analytical procedures to evaluate the data generation
KPMG Inc.
and reporting processes against the reporting criteria; and
KPMG Inc.
• Evaluated whether the selected KPIs presented in the Report
are consistent with our overall knowledge and experience of
sustainability management and performance at Sasol Limited.
performance information
We believe that the evidence we have obtained is sufficient and
appropriate to provide a basis for our reasonable assurance opinion.
Per Safeera Loonat
Chartered Accountant (SA)
Registered Auditor
Director
31 August 2026
SASOL INTEGRATED REPORT 2026
187
