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What We Did to Form Our Conclusions (cont’d)
3. Reviewed Digi Telecommunications Sdn Bhd’s processes for data collection, aggregation, analysis and quality
control;
4. Reviewed selected relevant internal documents pertaining to the select indicators to assess the accuracy of reporting;
5. Reviewed draft of the Report for statements or assertions for consistency with the findings from our work;
6. Traced select relevant sources of information in line with the Telenor Group non-financial reporting guidelines,
reviewed conversion factors in relation to their sources, relevance and accuracy; and
7. Obtained and reviewed evidence to support key assumptions and reasonableness in calculations and other data.
The Limitations of Our Review
Our review was limited to the information on the select subject matter set out within the Sustainability Section of the Annual
Report 2015.
The accuracy and completeness of the sustainability indicators are subject to inherent limitations given their nature
and methods for determining, calculating and estimating such data. Our assurance report should therefore be read in
connection with Digi Telecommunications Sdn Bhd’s procedures on the reporting of its sustainability performance.
Our Independence
EY has provided independent assurance services in relation to select subject matter within the Sustainability Section of
the Annual Report 2015. We have provided no other services relating to Digi Telecommunications Sdn Bhd’s approach to
sustainability reporting.
In conducting our assurance engagement we have met the independence requirements of the Institute of Singapore
Chartered Accountants and Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities. Our
independence policies prohibit any financial interests in our clients that would or might be seen to impair independence.
Each year, partners and staff are required to confirm their compliance with the firm’s policies.
Observations and Areas for Improvement
Our observations and areas for improvement will be raised in a report to Digi Telecommunications Sdn Bhd’s Management.
The focus on this report will be in addressing any identified gaps between the GRI principles for defining report content,
materiality, completeness, sustainability context and stakeholder inclusiveness and those presented within the report.
These observations do not affect our conclusions set out below.
Conclusion
Based on the procedures performed and evidence obtained for the Subject Matter nothing has come to our attention that
causes us to believe that the information in the Report does not comply in all material respects with the above mentioned
reporting criteria.
K SADASHIV
Partner
Climate Change and Sustainability Services
Ernst & Young LLP
1 April 2016
