SASOL Integrated Report 2025_Final_28 August 2025 - Flipbook - Page 170
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 2025 (“the Report”). This engagement was conducted by a multidisciplinary team including
environmental and assurance specialists with relevant experience in sustainability reporting.
Subject Matter
We have been engaged to provide a limited assurance conclusion on the KPIs listed in Table A and a reasonable
assurance opinion on the KPIs listed in Table B below, as set out on page 168 of the Report. The selected
KPIs described below have been prepared in accordance with Sasol Limited’s reporting criteria included
on pages 10 – 13 in the Performance Data for the year ended 30 June 2025 supplementary disclosure
(“the reporting criteria” or “Sasol Limited Reporting Criteria”). The reporting criteria are available on the
website www https://www.sasol.com/investor-centre/integrated-reports
Table A: Limited assurance on the following KPIs (marked with a ‘Limited’ on
the boundary on page 3 of the Report except for where specified differently)
page 168 in the Report and
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 transportation incidents
Number
Group
Total waste
Kiloton (kt)
Group
Hazardous waste
Kiloton (kt)
Group
Non-hazardous waste
Kiloton (kt)
Group
Table B: Reasonable assurance on the following KPIs (marked with a ‘Reasonable’ on
Report and the boundary on page 3 of the Report)
Key Performance Indicator
Number
Group
Area dedicated to biodiversity and conservation
Hectares
Group
Fire, explosion and release severity rate (FER-SR)
Rate
Group
High-severity injury – severity rate (HSI-SR)
Rate
Group
Recycled waste
Kiloton (kt)
Group
Skills development spend
Rand millions
Group
South African Workforce diversity (page 99)
Number
South Africa (page 99)
Employee turnover
Percentage
Group
Greenhouse gases: Carbon dioxide (CO2) – indirect Scope 3
(page 85):
tCO2e
Group
Kiloton (kt)
Group
Greenhouse gases: direct carbon dioxide (CO2) Scope 1
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
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
• Category 3: Fuel and energy related activities
• Category 5: Waste generated in operations
• Category 6: Business travel
• Category11 : Use of sold products
EnEf Sasol Group (Improvement from 2015 baseline)
Percentage
Group
EnEf – South African based Energy Operations and projects
(Improvement from 2015 baseline)
Percentage
South Africa
Sasol Group Energy Productivity (EP100) – Improvement
from 2015 baseline
Percentage
Group
Boundary
Product meant for external sale
Directors Responsibilities
Total irreversible occupational diseases (IROD)
Unit of measure
page 168 in the
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. 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.
SASOL INTEGRATED REPORT 2025 169
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).
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 limited
assurance conclusion or reasonable assurance
opinion on the selected KPIs as set out in Table A
and Table 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
