Page 52 - SAGT Sustainability Report 2021
P. 52
50 SOUTH ASIA GATEWAY TERMINALS (PVT) LTD
EXTERNAL
ASSURANCE
related to identified material topics. Further, Reliability Nothing has come to our attention to
the Management Team of SAGT is in the suggest that the Report does not meet the
process of establishing the short-, medium- The accuracy and comparability of information requirements related to the Principle of
and long-term goals and targets which shall be presented in the report, as well as the quality Completeness with respect to scope, boundary
disclosed in future reporting periods. of underlying data management systems. and time.
Nothing has come to our attention to SAGT has established a process and standard Neutrality
suggest that the Report does not meet the operating procedures to collate and analyse
requirements related to the Principle of sustainability data related to its identified The extent to which a report provides a
Responsiveness. material issues on a quarterly basis. Further, balanced account of an organization’s
internal audits are carried out to validate performance, delivered in a neutral tone.
Impact the accuracy of qualitative and quantitative
disclosures based on the Company’s The Report presents GRI disclosures related
The level to which an organisation monitors, Sustainability Standard Operating Procedures. to identified material topics, key concerns
measures and is accountable for how its The majority of data and information verified of internal and external stakeholders and
actions affect its broader ecosystems. through our remote assessments and reviews sustainability performance in a neutral and
with SAGT’s teams at the Port of Colombo balanced tone in terms of content and
The Report articulates the processes through were found to be accurate and reliable. Some presentation, along with key challenges
which SAGT identifies, evaluates and manages of the data inaccuracies identified during faced during the reporting period considering
key impacts (internal and external) caused by the verification process were found to be the overall sustainability context of SAGT’s
its operations. Further, the Report also brings attributable to transcription, interpretation and operations.
out its management approach and related aggregation errors and the errors have been
strategies to mitigate potential and actual identified, communicated and corrected. Nothing has come to our attention to
operational impacts. suggest that the Report does not meet the
Nothing has come to our attention to requirements related to the Principle of
Nothing has come to our attention to suggest that the Report does not meet the Neutrality.
suggest that the Report does not meet the requirements related to the Principle of
requirements related to the Principle of Impact. Reliability. STATEMENT OF COMPETENCE AND
INDEPENDENCE
Specific Evaluation of the Information on Additional principles as per DNV VeriSustain
Sustainability Performance DNV applies its own management standards
Completeness and compliance policies for quality control,
We consider the methodology and the in accordance with ISO IEC 17021:2015 -
process for gathering information developed How much of all the information that has been Conformity Assessment Requirements for
by SAGT for its sustainability performance identified as material to the organisation and bodies providing audit and certification of
reporting to be appropriate, and the qualitative its stakeholders is reported management systems, and accordingly
and quantitative data included in the Report maintains a comprehensive system of quality
was found to be identifiable and traceable; The Report brings out scope and boundary control including documented policies and
the personnel responsible were able to of identified material topics for the reporting procedures regarding compliance with ethical
demonstrate the origin and interpretation of period based on the GRI Standards: Core requirements, professional standards and
the data and its reliability. Nothing has come to option of reporting and chosen topic-specific applicable legal and regulatory requirements.
our attention that the information provided to standards corresponding to identified
us was inconsistent, inaccurate and unreliable, material topics representing its economic, We have complied with the DNV Code of
or that the Report is not a faithful description environmental and social performance during Conduct during the assurance engagement
of SAGT’s reported sustainability activities for the period 2020-2021 for SAGT’s operations at and maintain independence where required
the reporting period. the Port of Colombo. by relevant ethical requirements including