| Sustainability report |
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Independent auditors report |
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To the members of Barloworld Limited |
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REPORT OF THE INDEPENDENT AUDITORS TO THE DIRECTORS OF BARLOWORLD LIMITED ON LIMITED ASSURANCE PROCEDURES REGARDING SELECTED PERFORMANCE INDICATORS PUBLISHED IN THE SUSTAINABILITY REPORT IN BARLOWORLDS ANNUAL REPORT FOR THE PERIOD 1 OCTOBER 2007 TO 30 SEPTEMBER 2008. |
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Scope |
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You have requested that we perform limited assurance procedures for selected performance indicators to be published in the Sustainability Report in Barloworlds Annual Report for the year ended 30 September 2008. Our limited assurance procedures were conducted with the objective of expressing a conclusion on whether anything came to our attention that causes us to believe the selected performance indicators are not presented fairly. Limited assurance procedures include examining, on a test basis, evidence supporting the selected performance indicators. |
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The selected performance indicators are as follows: |
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- Value Added Statement;
- Group CSI spend 2008;
- Employee profile, limited to: number of employees; employee breakdown by race; and male and female employee breakdown;
- Lost time injuries and fatalities;
- Certified management systems;
- Fuel usage at automotive and logistics; and
- Electricity usage at automotive and logistics.
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Methodology |
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We conducted our audit in accordance with International Standards for Assurance Engagements 3000 (Revised), Assurance Engagements other than audits or reviews of historical financial information (ISAE 3000). This standard requires that we plan and perform the procedures to obtain limited assurance that the selected performance indicators are presented fairly in accordance with the criteria set out in the Sustainability Report. |
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Considerations and limitations |
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Non-financial data are subject to more inherent limitations than financial data, given both their nature and the methods used for determining, calculating or estimating such data. We have not undertaken work to confirm that all relevant issues is included, nor have we carried out any work on data reported in respect of future projections and targets. |
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Conclusion |
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Based on our review, nothing has come to our attention that causes us to believe the selected performance indicators listed above are not presented fairly. |
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Deloitte & Touche |
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Registered Auditor |
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Per AG Waller |
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Partner |
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21 November 2008 |
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Buildings 1 and 2, Deloitte Place |
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The Woodlands Office Park, Woodlands Drive |
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Sandton |
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National Executive: GG Gelink Chief Executive, AE Swiegers Chief Operating Officer, GM Pinnock Audit, DL Kennedy Tax & Legal and Financial Advisory, L Geeringh Consulting, L Bam Corporate Finance, CR Beukman Finance, TJ Brown Clients & Markets, NT Mtoba Chairman of the Board |
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A full list of partners and directors is available on request. |
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