The Directors
Imperial Holdings Limited
Imperial Place
79 Boeing road East
Bedford View

Dear Sirs


We have performed our limited assurance engagement in respect of the selected non-financial key performance indicator (KPI) disclosures to be published in the Imperial Holdings Limited (Imperial Holdings) Integrated Annual Report for the year ended 30 June 2018.


The subject matter comprises the non-financial key performance indicators prepared in accordance with the Global Reporting Initiative G4 Guidelines (GRI G4) supported by management's internal basis of preparation (the criteria) as prepared by the responsible party during the year ended 30 June 2018. The subject matter comprises of the following:

Category Key performance indicator   Metric
Safety Kilometres travelled   Kilometres
Road accidents   Absolute
Accidents per million kilometres   Ratio
Road fatalities (company)   Absolute
Fatalities per million kilometres   Ratio
Environmental Diesel consumed - Normal engine   Litres
Petrol consumed - Normal engine   Litres
Electricity consumed   Kilowatt hours
Scope 1 emissions   Carbon emission tonnes (tCO2e)
Scope 2 emissions   Carbon emission tonnes (tCO2e)
Scope 3 emissions   Carbon emission tonnes (tCO2e)
Municipal water consumed   Litres
Social Training hours   Hours
Training spend   Rand
CSI spend   Rand


The directors being the responsible party, and where appropriate, those charged with governance are responsible for the subject matter information, in accordance with the GRI and management's own internal basis of preparation.

The responsible party is responsible for:

  • ensuring that the subject matter information is properly prepared and presented in accordance with the criteria against which the underlying subject matter will be assessed;
  • confirming the measurement or evaluation of the underlying subject matter against the applicable criteria, including that all relevant matters are reflected in the subject matter information; and
  • designing, establishing and maintaining internal controls to ensure that the subject matter information is properly prepared and presented in accordance with the criteria against which the underlying subject matter will be assessed.

We conducted our assurance engagement in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance Engagements other than Audits or Reviews of Historical Financial Information. This standard requires us to comply with ethical requirements and to plan and perform our limited assurance engagement with the aim of obtaining limited assurance regarding the subject matter of the engagement.

We shall not be responsible for reporting on any non-financial performance indicator transactions beyond the period covered by our limited assurance engagement.


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.


We have complied with the independence and other ethical requirements of Parts A and B of the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants, which is founded on the fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour.


We have performed our procedures on the subject matter, the non-financial key performance indicators of Imperial Holdings, as prepared by management in accordance with the GRI G4 as supported by management's basis of preparation for the year ended 30 June 2018.

Our evaluation included performing such procedures as we considered necessary which included:

  • Interviewing management and senior executives to obtain an understanding of the internal control environment, risk assessment process and information systems relevant to the sustainability reporting process for the selected subject matter;
  • Testing the systems and processes to generate, collate, aggregate, validate and monitor the source data used to prepare the selected subject matter for disclosure in the Report;
  • Inspected supporting documentation and performed analytical review procedures; and
  • Evaluated whether the selected KPI disclosures are consistent with our overall knowledge and experience of sustainability processes at Imperial Holdings.

Our assurance engagement does not constitute an audit or review of any of the underlying information in accordance with International Standards on Auditing or International Standards on Review Engagements and accordingly, we do not express an audit opinion or review conclusion.

We believe that the evidence obtained is sufficient and appropriate to provide a basis for our limited assurance conclusion.

In a limited assurance engagement, the procedures performed vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had we performed a reasonable assurance engagement. Accordingly, we do not express a reasonable assurance opinion about whether the non-financial performance indicators have been presented, in all material respects, in accordance with GRI G4 standards, supported by management's internal basis of preparation.


Based on our work described in this report, nothing has come to our attention that causes us to believe that the selected non-financial key performance indicators as set out in the subject matter paragraph (of our report) for the year ended 30 June 2018, is not prepared, in all material respects, in accordance with the GRI G4 supported by management's internally developed basis of preparation.


Our report is made solely to the directors of Imperial Holdings in accordance with our engagement letter dated 24 April 2018 for the purpose of providing limited assurance over the subject matter disclosed in the Imperial Holdings Integrated Report for year ended 30 June 2018.

Claire Hoy
Deloitte & Touche

Risk Advisory
14 September 2018