Sasol Sustainability Report 2018

Standards Board. These standards require that we comply with ethical requirements and that we plan and perform the assurance engagement to obtain either reasonable or limited assurance on the Selected Sustainability Information as per the terms of our engagement. Our work included examination, on a test basis, of evidence relevant to the Selected Sustainability Information. It also included an assessment of the significant estimates and judgements made by the directors in the preparation of the Selected Sustainability Information. We planned and performed our work so as to obtain all the information and explanations that we considered necessary in order to provide us with sufficient evidence on which to base our conclusion in respect of the Selected Sustainability Information. Our work in respect of the Selected Sustainability Information included the following procedures: • reviewing the processes that Sasol Limited have in place for determining the Selected Sustainability Information included in the Report; • obtaining an understanding of the systems used to generate, aggregate and report the Selected Sustainability Information; • conducting interviews with management at head office and selected operations; • evaluating the data generation and reporting processes against the Reporting Criteria; • performing key controls testing and testing of accuracy of data report on a sample basis at head office and the selected operations for the Selected Sustainability Information; • reviewing the consolidation of data at head office to obtain an understanding of the consistency of the reporting process compared with prior years and to obtain explanations for deviations in performance trends; and • reviewing the consistency between the Selected Sustainability Information and related disclosures in the Report. A limited assurance engagement is substantially less in scope than a reasonable assurance engagement under ISAE 3000 (Revised). Consequently, the nature, timing and extent of procedures for gathering sufficient appropriate evidence are deliberately limited relative to a reasonable assurance engagement, and therefore less assurance is obtained with a limited assurance engagement than for a reasonable assurance engagement. The procedures selected depend on our judgement, including the assessment of the risk of material misstatement of the Selected Sustainability Information, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the Company’s preparation of the Selected Sustainability Information in order to design procedures that are appropriate in the circumstances. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. Inherent limitations Non-financial performance information is subject to more inherent limitations than financial information, given the characteristics of the subject matter and the methods used for determining, calculating, sampling and estimating such information. The absence of a significant body of established practice on which to draw allows for the selection of different but acceptable measurement techniques which can result in materially different measurements and can impact comparability. Qualitative interpretations of relevance, materiality and the accuracy of data are subject to individual assumptions and judgements. The precision of different measurement techniques may also vary. Furthermore, the nature and methods used to determine such information, as well as the measurement criteria and the precision thereof, may change over time. It is important to read the Report in the context of the Company’s Group Procedure for sustainable development reporting definitions set out on the corporate website. In particular, where the information relies on carbon and other emissions conversion factors derived by independent third parties, or internal laboratory results, our assurance work has not included examination of the derivation of those factors and other third party or laboratory information. Conclusions Reasonable assurance Based on the results of our reasonable assurance procedures, in our opinion, the Selected Sustainability Information for the year ended 30 June 2018, has been prepared, in all material respects, in accordance with the Reporting Criteria. Limited assurance Based on the results of our limited assurance procedures nothing has come to our attention that causes us to believe that the Selected Sustainability Information for the year ended 30 June 2018, has not been prepared, in all material respects, in accordance with the Reporting Criteria. Other matters The maintenance and integrity of the Sasol corporate website is the responsibility of Sasol Directors. 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 presentation on the Sasol website. www.sasol.com PricewaterhouseCoopers Inc. Nexia SAB&T Inc. Registered Auditor Registered Auditor Director: Jayne Mammatt Director: Nondumiso Medupe Johannesburg Centurion 27 August 2018 27 August 2018 Data and assurance Environmental and product sustainability Safety, Social and Ethics About this report Sasol Sustainability Report 2018 43