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LIMITED ASSURANCE STATEMENT (cont’d)
Assurance Standard Used and Level of Assurance (cont’d)
This standard requires that we comply with the ethical requirements, and plan and perform the assurance engagement
under consideration of materiality to express our conclusion with limited assurance.
We have also considered the Global Reporting Initiative GRI G4 reporting guidelines in conducting our limited assurance
procedures.
A limited assurance engagement consists of making enquiries and applying analytical and other limited assurance
procedures. Our procedures were designed to provide a limited level of assurance and as such do not provide all the
evidence that would be required to provide a reasonable level of assurance.
The procedures performed depend on the assurance practitioner’s judgement including the risk of material misstatement
of the specific activity data, whether due to fraud or error. While we considered the effectiveness of Management’s internal
controls when determining the nature and extent of our procedures, our review was not designed to provide assurance on
internal controls. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our
conclusion.
Subject Matter
The Subject Matter for our limited assurance engagement is:
Statements and claims related to the following indicators for 2015 in relevance to Digi Telecommunications Sdn Bhd’s
focus areas presented in the Report:
1. Empowerment through Connectivity
o Number of students attending the Digi CyberSAFE Program
2. Ethical and Responsible business
o Number of new employees signing the Code of Conduct
o Suppliers signing the Agreement of Business Conduct
3. Passionate Employees
o Employees with documented development plans
o Lost time due to injury
o Training hours
4. Climate Change & Environment
o Direct and indirect energy consumption
o Direct and indirect greenhouse gas emissions
o Other indirect greenhouse gas emissions (limited to business travel and mileage claims).
What We Did to Form Our Conclusions
The procedures performed aim to verify the plausibility of information. We designed our procedures in order to state
whether anything has come to our attention to suggest that the Subject Matter detailed above has not been reported in
accordance with the reporting criteria cited earlier. In order to form our conclusions we undertook the steps below:
1. Interviewed Digi Telecommunications Sdn Bhd’s executives including the Head of Communications and Sustainability
who also holds responsibility for the sustainability reporting process, to understand the current status of their
sustainable development agenda and activities;
2. Undertook visits to Digi Telecommunications Sdn Bhd’s offices;
