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Axiata Group Berhad | Sustainability & National Contribution Report 2016
ASSURANCE
STATEMENT
The firm applies International Standard on Quality Control 1 and accordingly maintains a comprehensive system of quality control including
documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and
regulatory requirements.
Inherent limitation
Inherent limitation exists in all assurance engagements due to the selective testing of the information being examined. Therefore, fraud, errors
and non-compliance may occur and not be detected. Additionally, non-financial data may be subject to more inherent limitations than financial
data, given both its nature and the methods used for determining, calculating and estimating such data.
Key assurance procedures
Considering the risk of material error, we planned and performed the work to obtain all the information and explanations considered necessary
to provide sufficient evidence to support our assurance conclusion.
Our assurance procedures included, but were not limited to:
• Gaining an understanding of Axiata’s business and approach to sustainability.
• Visiting Axiata’s Corporate Centre.
• Interviewing management at Axiata’s head office, including the sustainability team to understand:
a. The process for stakeholder engagement across the organisation;
b. The process for determining material issues and reporting against them; and
c. The activities relating to the sustainability priorities during the reporting period.
• Conducting limited assurance procedures for the six sustainability performance indicators by:
a. Checking that methodologies have been correctly applied;
b. Performing analytical review procedures to support the reasonableness of the data;
c. Performing testing of selected data on a sampling basis;
d. Identifying and testing assumptions supporting calculations; and
e. Assessing the reliability of specific sustainability performance information.
Management’s responsibilities
The management of Axiata (‘Management’) is responsible for the preparation of the Sustainability Report which is ‘in-accordance’ with the
Sustainability Reporting Guidelines issued by the Global Reporting Initiative (GRI-G4) Core option. Management’s responsibility also includes
the collection, preparation and presentation of the Subject Matter in the Report in accordance with the above Criteria, and for maintaining
adequate records and internal controls that are designed to support the sustainability reporting process.
Our responsibility
Our responsibility is to independently express a limited assurance conclusion on the selected Subject Matter in accordance with the Criteria.
Our assurance engagement has been planned and performed in accordance with ISAE 3000.
Limitation of use
This report has been prepared in accordance with our engagement terms, solely for the Board of Directors of Axiata for the purpose of
reporting on the select Subject Matter set out within the Axiata Sustainability Report 2016. We do not therefore accept or assume any
responsibility for any other purpose of to any other person or organization. Any reliance that any such third party may place on our report is
entirely at their own risk. No statement is made as to whether the criteria are appropriate for any third party purpose.
We have not performed any work in respect of sustainability information published elsewhere, including
Axiata.com’s website.
Our assurance opinion
Based on the work described above, nothing has come to our attention that causes us to believe that the selected Subject Matter for the year
ended 31 December 2016 included in the Axiata Group Berhad’s Sustainability Report 2016 has not been prepared, in all material respects, in
accordance with the Criteria.
Deloitte PLT (LLP0010145-LCA)
Kuala Lumpur, Malaysia
5 April 2017