218 Digi.Com Berhad At A Glance Message To Shareholders How We Create Value Strategies To Create Value Independent Assurance Report Independent Limited Assurance Report to Digi.Com Berhad (“Digi”) and its subsidiaries (the“Group”) on the Selected Sustainability Information for the year ended 31 December 2021 published in Digi’s Sustainability Report 2021 We, KPMG PLT, were engaged by Digi Telecommunications Sdn. Bhd. (“DTSB”), a wholly-owned subsidiary of Digi, to provide limited assurance engagement on the Selected Sustainability Information (the “Subject Matter”), listed below, for the year ended 31 December 2021 as published in Digi’s Integrated Annual Report 2021 (the “Report”), in the form of an independent limited assurance conclusion as to whether the Subject Matter is in all material respects in accordance with the Group’s definition and calculation methodologies which are disclosed in the Report including any significant inherent limitations, the (“Applicable Criteria”). Subject Matter The Selected Sustainability Information covered by our limited assurance engagement for the financial year ended 31 December 2021 are: • Customer Satisfaction Scores; • Average online learning hours for employees (including the period of 1 October 2020 to 31 December 2020); • Lost Time Injury Frequency (LTIF) score (limited to permanent and contract employees); • Energy Consumption within the Group; • Scope 1 Carbon Emissions; • Scope 2 Carbon Emissions; • Scope 3 Carbon Emissions; • Number of Future Skills For All (FS4) enrolment (up to 31 December 2021); and • Number of new suppliers signing Digi’s Agreement of Business Conduct (ABC). The boundary of the limited assurance engagement by KPMG PLT represents the Group’s operations in Malaysia. Board of Directors and Management’s Responsibilities The Board of Directors of Digi and DTSB (the“Directors”) and the management of Digi and DTSB (the “Management”) are responsible for the preparation and presentation of the Subject Matter in accordance with the Applicable Criteria, and the information and assertions contained within it; for determining the objectives in respect of sustainable development performance and reporting, including the identification of stakeholders and material issues; and for establishing and maintaining appropriate performance management and internal control systems from which the reported performance information is derived. The Directors and the Management are responsible for the prevention and detection of fraud and error mainly through the implementation and continued operation of an adequate system of internal control. The Directors and the Management are also responsible for ensuring that staff involved with the preparation and presentation of the description of the Subject Matter and the Report are properly trained, information systems are properly updated and that any changes in reporting encompass all significant business units. The Directors and the Management responsible for disclosing to us their knowledge of: (i) known, actual or possible non-compliance with laws or regulations that have or may have a material effect on the Subject Matter and the Report; and (ii) allegations of or suspected fraud or dishonesty committed against the Group. The Directors and the Management are responsible to make available to us the Subject Matter and the Report and any other information timely to facilitate the completion of the engagement within the required time frame. The Directors and the Management are responsible for disclosing to us facts that may affect the Subject Matter and the Report, of which they may become aware during the period from the date of the assurance report to the date the Subject Matter and the Report are issued. Our Responsibilities Our responsibility is to carry out a limited assurance engagement and to express a conclusion based on the work performed and evidence obtained. We conducted our engagement in accordance with the International Standard on Assurance Engagements (“ISAE”) 3000 (Revised), Assurance Engagements Other Than Audits of Reviews of Historical Financial Information and ISAE 3410, Assurance Engagements on Greenhouse Gas Statements, as adopted by the Malaysian Institute of Accountants (“MIA”). ISAE 3000 (Revised) requires that we comply with the requirements of the By-Laws (On Professional Ethics, Conduct and Practice) of the MIA including independence, and implement quality
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