SASOL Integrated Report 2025_Final_28 August 2025 - Flipbook - Page 171
INTRODUCTION
ABOUT SASOL
STRATEGIC OVERVIEW
BUSINESSES
ESG
REMUNERATION REPORT
DATA AND ASSURANCE / ADMINISTRATION
INDEPENDENT AUDITOR’S ASSURANCE REPORT ON SELECTED KEY PERFORMANCE INDICATORS continued
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 reasonable assurance engagement.
As a result the level of assurance obtained in a limited assurance engagement
is substantially lower than the assurance that would have been obtained
had we performed a reasonable assurance engagement.
(a) 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.
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.
Given the circumstances of the engagement, in performing the procedures
listed above we:
• Interviewed management and senior executives to obtain an
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;
• Tested 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 performed
analytical procedures to evaluate the data generation and reporting
processes against the reporting criteria;
• Evaluated the reasonableness and appropriateness of
significant estimates and judgments made by the directors in
the preparation of the selected KPIs; and
• 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.
(b) 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:
• Evaluating the appropriateness of quantification methods,
reporting policies and internal guidelines used and the
reasonableness of estimates made by Sasol Limited;
• 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
performance information
Other Matters
Our report includes the provision of limited assurance on EnEf
Sasol Group (Improvement from 2015 baseline; EnEf – Operations
and Projects (Improvement from 2015 baseline); Sasol Group
Energy Productivity (EP100) – Improvement from 2015 baseline;
and Employee Turnover. We were previously not required to
provide assurance on these selected KPIs.
We previously expressed an opinion over the Greenhouse gases:
direct Carbon dioxide (CO2) Scope 1; Greenhouse gases: indirect
Carbon dioxide (CO2) Scope 2; Greenhouse gases: Direct methane
(CH4); Greenhouse gases: total greenhouse gases (CO2 equivalent);
and Total Energy Use; and a conclusion over the Recycled waste; for
the year ended 30 June 2024 prior to the revisions described in
note 18 and note 33 of the Sasol Limited Performance Data for the
year ended 30 June 2025. We were not engaged to express an
opinion, or apply any procedures, on the revisions of the change in
methodology applied, that are described in note 18 and note 33,
and, accordingly, we do not express an opinion or any other form of
assurance about whether such revisions are appropriate and have
been properly applied.
The maintenance and integrity of the 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.
We believe that the evidence we have obtained is sufficient and
appropriate to provide a basis for our reasonable assurance opinion.
Our conclusion and opinion are not modified in respect of these
matters.
Limited Assurance Conclusion and Reasonable Assurance
Opinion
Restriction of Liability
(a) 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 A
of the Subject Matter paragraph above for the year ended
30 June 2025 are not prepared, in all material respects, in
accordance with the accompanying Sasol Limited Reporting
Criteria.
(b) Reasonable assurance opinion
In our opinion and subject to the inherent limitations outlined
elsewhere in this report, the selected KPIs set out in Table B of
the Subject Matter paragraph above for the year ended
30 June 2025 are prepared, in all material respects, in accordance
with the accompanying Sasol Limited Reporting Criteria.
SASOL INTEGRATED REPORT 2025 170
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.
KPMG Inc.
Registered Auditor
KPMG Inc.
Per Safeera Loonat
Chartered Accountant (SA)
Registered Auditor
Director
KPMG Crescent
85 Empire Road,
Parktown,
27 August 2025
