OTHER INFORMATION INDEPENDENT ASSURANCE STATEMENT
We have been engaged by the directors of Anglo American Platinum Limited (Amplats) to perform an independent assurance engagement in respect of Selected Identified Sustainable Development Information reported in the Amplats’ Sustainable Development Report for the year ended 31 December 2012 (the “Report”). This report is produced in accordance with the terms of our contract with Amplats dated 13 September 2012.
Independence and expertise
We have complied with the International Federation of Accountants’ Code of Ethics for Professional Accountants, which includes comprehensive independence and other requirements founded on fundamental principles of integrity, objectivity, and professional competence and due care, confidentiality and professional behaviour. Our engagement was conducted by a multidisciplinary team of health, safety, environmental and assurance specialists with extensive experience in sustainability reporting.
Scope and subject matter
The subject matter of our engagement and the related levels of assurance that we are required to provide are as follows:
The following identified sustainable development information in the Report was selected for an expression of reasonable assurance:
- Fatal-injury-frequency rate (FIFR) (page 41)
- Lost-time injury-frequency rate (LTIFR) (page 40)
- Employee new cases of noise- induced hearing loss (NIHL) (page 44)
- Employee new cases of occupational diseases reported (page 42)
- Scope 1 CO2 emissions in kilotonnes (page 107)
- Scope 2 CO2 emissions in kilotonnes (page 107)
- Number of level 3, 4 and 5 environmental incidents reported (page 131)
- Total energy use in terajoules (page 130)
The following identified sustainable development information in the Report was selected for an expression of limited assurance:
- Scope 3 CO2 emissions in kilotonnes (page 107)
- Water used for primary activities in megalitres (page 130)
- Water used for non-primary activities in megalitres (page 130)
- Percentage enrolment of estimated HIV cases in wellness programmes (page 48)
- Number of employees participating in voluntary counselling and testing (VCT) (page 47)
- Number of employee dismissals related to breaches of the business principles (page 55)
- Total amount spent on corporate social investment (CSI) projects in ZAR (page 79)
- Mining Charter Scorecard: employment equity (page 132)
- Mining Charter Scorecard: procurement spent from BEE entities (pages 92 and 132)
- Self-declaration of Global Reporting Initiative (GRI) application level
We refer to this information as the “Selected Identified Sustainable Development Information”.
We have not carried out any work on data reported for prior reporting periods except for data that was included in the prior year’s assurance scope, nor have we performed work in respect of future projections and targets. We have not conducted any work outside of the agreed scope and therefore restrict our opinion to the Selected Identified Sustainable Development Information.
Responsibilities of the directors
The directors are responsible for selection, preparation and presentation of the Selected Identified Sustainable Development Information in accordance with the criteria set out in Amplats’ reporting policies set out on page 144 of the Report, and the Global Reporting Initiative’s (GRI) new generation (G3) guidelines, collectively referred to as the “Reporting Criteria”. The directors are also responsible for such internal control as the directors determine is necessary to enable the preparation of the Selected Identified Sustainable Development Information that are free from material misstatements, whether due to
fraud or error.
Responsibility of the independent assurance provider
Our responsibility is to form an independent conclusion, based on our assurance procedures, on whether the Identified Sustainable Development Information for reasonable assurance is stated, in all material respects, in accordance with the Reporting Criteria.
We further have a responsibility to form an independent conclusion, based on our limited assurance procedures, on whether anything has come to our attention to indicate that the Identified Sustainable Development Information for limited assurance is not stated, in all material respects, in accordance with the Reporting Criteria.
Our responsibility is to express a conclusion to the directors on the selected identified sustainable development information contained in the Report for the year ended 31 December 2012, based on our assurance engagement. We consent to the inclusion of this report in the Report to assist Amplats’ members in assessing whether the directors have discharged their responsibilities by commissioning an independent assurance report from an appropriately qualified organisation in connection with the selected subject matter.
Assurance work performed
We conducted our assurance engagement in accordance with International Standard on Assurance Engagements 3000 (Revised) – ‘Assurance Engagements other than Audits and Reviews of Historical Financial Information’ issued by the International Auditing and Assurance Standards Board (“ISAE 3000”). This standard requires 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 Identified Sustainable Development Information as per the terms of our engagement.
Our work included examination, on a test basis, of evidence relevant to the Identified Sustainable Development Information. It also included an assessment of the significant estimates and judgements made by the directors in the preparation of the Identified Sustainable Development 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 conclusions:
- Reviewing processes that Amplats has in place for determining material Identified Sustainable Development Information to be included in the Report.
- Obtaining an understanding of the systems used to generate, aggregate and report data at the sampled operations.
- Conducting interviews with management at the sampled operations and at head office.
- Applying the assurance criteria in evaluating the data generation and reporting processes.
- Performing a controls walkthrough.
- Testing the accuracy of data reported on a sample basis for limited and reasonable assurance.
- Reviewing the consolidation of the data at head office to obtain an understanding of the consistency of the reporting processes compared with prior years and to obtain explanations for deviations in performance trends.
- Reviewing the consistency between the Identified Sustainable Development Information and related statements in Amplats’ Report.
- Reviewing the accuracy of Amplats’ self-declaration of the GRI (G3) Application Level in the Report.
A limited assurance engagement is less in scope than a reasonable assurance engagement under ISAE 3000. 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 Identified Sustainable Development Information, whether due to fraud or error. In making those risk assessments; we consider internal control relevant to Amplats’ preparation of the Selected Identified Sustainable Development 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 conclusions.
Non-financial data is subject to more inherent limitations than financial data, given both the nature and the methods used for determining, calculating, sampling or estimating such data. Qualitative interpretations of relevance, materiality and the accuracy of data are subject to individual assumptions and judgments.
Conversion factors used to derive energy used from fuel and electricity consumed, is based upon information and factors derived by independent third parties. Our assurance work has not included an examination of the derivation of those factors and other third-party information.
Based on the results of our procedures, in our opinion, the Identified Sustainable Development Information for reasonable assurance for the year ended 31 December 2012 is stated, in all material respects, in accordance with the Reporting Criteria.
Based on the results of our procedures nothing has come to our attention that causes us to believe that the Identified Sustainable Development Information for limited assurance for the year ended 31 December 2012, is not stated, in all material respects, in accordance with the Reporting Criteria.
The maintenance and integrity of Amplats’ website is the responsibility of Amplats’ 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 presentation on Amplats’ website.
Director: Wessie van der Westhuizen
15 February 2013