219 Integrated Annual Report 2021 Governance Audited Financial Statements Other Information Independent Assurance Report control procedures that are applicable to the individual engagement in accordance with the requirements of International Standard on Quality Control (“ISQC”) 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements as adopted by the MIA and plan and perform our engagement to obtain limited assurance that nothing has come to our attention that causes us to believe that the Subject Matter, in all material respects, is not prepared in accordance with the Applicable Criteria. We have complied with the independence and other relevant ethical requirements of the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) (“IESBA Code”), which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Those standards require that we comply with ethical requirements. We exercise professional judgement and maintain professional scepticism throughout the audit. Procedures Performed Our limited assurance engagement on the Subject Matter consists of making enquiries, primarily of persons responsible for the preparation of the Subject Matter presented in the Report, and applying analytical and other evidence gathering procedures, as appropriate. These procedures included: • Enquiries of management to gain an understanding of the processes for determining material issues for key stakeholder groups; • Interviews with senior management and relevant staff at group level and selected business unit level concerning sustainability strategy and policies for material issues, and the implementation of these across the business; • Interviews with relevant staff at the corporate and business unit level responsible for providing the Subject Matter in the Report; • Interviews with sites, selected on the basis of a risk analysis including the consideration of both quantitative and qualitative criteria; • Identify the risks of material misstatement of the Subject Matter and the Report, whether due to fraud or error, design and perform limited assurance procedures to address those risks and obtain limited assurance evidence that is sufficient and appropriate to provide a basis for our opinion.The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control; • Obtain an understanding of internal control relevant to the engagement in order to design procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s internal control; • Compare the Subject Matter presented in the Report to corresponding information in the relevant underlying sources on a sample basis to determine whether all the relevant information has been appropriately included in the Report; • Evaluate the Subject Matter presented in the Report to determine whether they are in line with our overall knowledge of, and experience with, the sustainability performance of the Group; • Evaluate the remainder of the Report to determine whether there are any material misstatements of fact or material inconsistencies based on our understanding obtained as part of our assurance engagement. The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement and consequently the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. Inherent Limitations Due to the inherent limitations of any internal control structure, it is possible that errors or irregularities in the information presented in the Report may occur and not be detected. Our engagement is not designed to detect all weaknesses in the internal controls over the preparation and presentation of the Report, as the engagement has not been performed continuously throughout the period and the procedures performed were undertaken on a test basis. Conclusion Our opinion has been formed on the basis of,and is subject to, the matters outlined in this report. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion.
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