Implats commissioned Trialogue Assurance Services (TAS) to provide independent assurance over the content of this Corporate Responsibility Report 2007, hereafter, the Report’. The Report presents Implats’ sustainability performance over the period 1 July 2006 to 30 June 2007, including, where available, sustainability trend data for previous years.
Trialogue was not responsible for the preparation of the Report and this statement represents the assurance provider’s independent opinion. Trialogue’s responsibility in performing its assurance activities is to the management of Implats alone and in accordance with the terms of reference agreed with them.
Trialogue was not responsible for the preparation of any part of this Report and has not undertaken any commissions for Implats in the reporting period concerning reporting or data collection. The assurance team comprised individuals with experience in environmental and social performance measurement. The team has collectively undertaken over 35 assurance engagements in various African countries over the past eight years.
The objectives of the assurance process were to:
The environmental, health, safety and social performance indicators selected for assurance were determined jointly with Implats, following a review of Implats’ key sustainability risks, the identification of indicators considered relevant to stakeholders and management, as well as our experience of the risks associated with reporting sustainability performance and the systems and processes in place to mitigate those risks.
Energy consumption; water consumption; direct carbon dioxide (CO2) emissions; indirect CO2 emissions; sulphur dioxide (SO2) emissions; number of new cases of noise–induced hearing loss (NIHL); lost–time injury frequency rate (LTIFR); fatality injury frequency rate (FIFR); number of fatalities; number of employees on anti-retroviral treatment (ART); employee voluntary counselling and testing (VCT) uptake; historically disadvantaged South African (HDSA) persons employed at a management level; number of women in mining; HDSA procurement as a percentage of total procurement; and socio–economic development (SED) spend.
The Report was reviewed to determine the degree to which it was consistent with the GRI G3 guidelines.
The process used in arriving at this assurance statement is based on the GRI’s G3 guidance and other best practice in sustainability reporting assurance. Our approach to assurance included the following:
In determining the application level of the Report, we performed the following exercises:
In general, the companys environmental and social reporting processes are adequate.
However, it was found that:
Based on our review of the Report, as well as the processes employed to collect and collate information reported herein, it is our assertion that this Report meets the GRI G3’s requirements for Application Level C+. However, it was found that:
For most indicators, errors identified during our assessment were addressed by Implats prior to finalising the data reviewed. As a result, we believe that the environmental, health, safety and social data in the Report gives a fair representation of Implats’ environmental and safety performance.
Although the quality or quantity of data of some GRI G3 indicators can be improved, this Report appears to meet the GRI G3’s requirements for Application Level C+.
Having addressed the requirements of GRI G3 Application Level C+, it is our principal recommendation that Implats review the process followed in compiling the Report and, while making further improvements on the quality and quantity of data required for Application Level C+, begin addressing the requirements of Application Level B.
Based on the information reviewed, Trialogue is confident that this report provides a comprehensive and balanced account of environmental, health, safety and social performance during the period under review. The data presented is based on a systematic process and we are satisfied that the reported performance data accurately represents the current environmental, health, safety and social performance of Implats.
Trialogue Assurance Services
6 August 2007