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48 SOUTH ASIA GATEWAY TERMINALS (PVT) LTD
EXTERNAL
ASSURANCE
INDEPENDENT ASSURANCE STATEMENT
SCOPE AND APPROACH RESPONSIBILITIES OF THE BASIS OF OUR OPINION
MANAGEMENT OF SAGT AND OF THE
DNV represented by DNV Business ASSURANCE PROVIDER We planned and performed our work to
Assurance Lanka (Private) Limited has been obtain the evidence considered necessary
commissioned by the management of South The Management of SAGT has the sole to provide a basis for our assurance opinion,
Asia Gateway Terminals (Pvt) Ltd. (‘SAGT’ or responsibility for the preparation of the and as part of the assurance engagement, a
‘the Company’, Company Registration Number Report as well as the processes for collecting, multi-disciplinary team of sustainability and
PV326) to carry out an independent assurance analysing and reporting the information assurance specialists reviewed sustainability
engagement for SAGT’s Sustainability Report presented in the Report. SAGT is also disclosures related to SAGT’s operations in
2020 – 2021 (‘the Report’) in its printed format. responsible for ensuring the maintenance Colombo, Sri Lanka. Due to the outbreak
The sustainability performance in this Report and integrity of its website and referenced of the COVID-19 pandemic and associated
covers SAGT’s disclosures related to material disclosures on sustainability performance travel restrictions, we carried out remote
topics for the financial year 1 April 2020 – 31 and management approach. In performing assessments with SAGT as one-to-one and
March 2021. The sustainability disclosures in this assurance work, DNV’s responsibility in-person discussions and onsite location
this Report have been prepared by SAGT in is to the Management of SAGT; however, assessments were not feasible. We undertook
accordance with the Global Reporting Initiative this statement represents our independent the following activities:
(GRI) Sustainability Reporting Standards opinion and is intended to inform the outcome
2016 (‘GRI Standards’) and its Core option of of the assurance to the stakeholders of the • Review of SAGT’s approach to stakeholder
reporting. Company. engagement and materiality determination
process and the outcome as presented
We performed our verification (Type DNV’s assurance engagements are based on in this Report. We did not have any direct
2, Moderate level) activities based on the assumption that the data and information engagement with external stakeholders;
AccountAbility’s AA1000 Assurance provided by the client to us as part of our
Standard v3, DNV’s assurance methodology review have been provided in good faith • Interviews with selected senior managers
VeriSustainTM , which is based on our and free from misstatements. We were not responsible for management of
professional experience, international involved in the preparation of any statements sustainability issues and review of selected
assurance best practices including or data included in the Report except for this evidence to support issues disclosed
International Standard on Assurance Assurance Statement. within the Report. We were free to choose
Engagements 3000 (ISAE 3000) Revised* and interviewees and interviewed those
GRI’s Reporting Principles. Our assurance The reporting Topic Boundaries of with overall responsibility to deliver the
engagement was planned and carried out in sustainability performance covers SAGT’s Company’s sustainability objectives;
November 2021. operations at the Port of Colombo, Sri
Lanka, as indicated in the Report in the • Remote assessments with management
The intended user of this assurance statement sections ‘About the Report’ and ‘Sustainability teams of SAGT to review processes and
is the Management of SAGT. We disclaim any Integration’. The reported data on economic systems for preparing the sustainability
liability or responsibility to a third party for performance, and other financial data are data, and implementation of sustainability
decisions, whether investment or otherwise, based on audited financial statements issued strategy and management approach as per
based on this Assurance Statement. We by the Company’s statutory auditors. GRI Standards;
planned and performed our work to obtain the
evidence we considered necessary to provide • Review of internal audit findings and
a basis for our assurance opinion and this outcomes for sampled performance
process did not involve engagement with any disclosures;
external stakeholders.
• Review of supporting evidences for key
claims and performance data in the Report
on a sample basis;
