1. Reasonable assurance on the following key performance indicators:

   		KPIs prepared in accordance with the Global Reporting Initiative Sustainability Reporting Guidelines (GRI G4 Guidelines), supported by Implats’ internal guidelines	Assured value	Page	Boundary
   	2	Contractor and employee fatalities	11 fatalities	43, 119	Implats Group
   	3	Contractor and employee lost time injury frequency rate (LTIFR)	6.49	3, 10, 43, 120	Implats Group
   	4	Total injury frequency rate (TIFR)	12.31	3, 43, 120	Implats Group
   	5	New cases of noise-induced hearing loss (NIHL) submitted for compensation	61 cases	13, 49, 121	Implats Group
   	6	Employees on antiretroviral treatment (ARV/ART) – net enrolment at year end	4 843 employees	3, 13, 48, 49, 121	Implats Group
   	7	Employee voluntary counselling and testing programme uptake (VCT)	10 867 tested cases	48, 49, 121	Implats Group
   	8	Energy consumption	17 328 GJ000	90, 123	Implats Group
   	9	Water withdrawn	26 703 Ml	87, 123	Implats Group
   	10	Water consumption	45 528 Ml	87, 123	Implats Group
   	11	Total indirect carbon dioxide (CO2) emissions	3 286 098 Tonnes	124	Implats Group
   	12	Total nitrogen oxide (NOx) emissions	14 435 Tonnes	93, 124	Implats Group

2. Limited assurance on the following key performance indicators:

   (a)	KPIs prepared in compliance with the Amendment to the Broad-Based Socio- Economic Empowerment Charter for the South African Mining and Minerals Industry (BBSEEC) (2010) and related scorecard (2010)	Assured value	Page	Boundary
   13	Number of employees who are classified as historically disadvantaged South Africans (HDSA) and who are employed at management positions, above the supervisor level – excluding non-executive directors	363 employees	59	South African operations only
   14	Number of women employees in management positions, above the supervisor level – excluding non-executive directors	137 employees	14, 59	South African operations only
   15	Number of people trained through adult basic education (ABET) – net enrolment at year end	173 people	122	South African operations only
   16	HDSA procurement (>25%) (in line with the Mining Charter categories of capital goods, services and consumable goods)	R6.1 billion	75	South Africanoperations only
   17	Local procurement	R608 million spent on Tier 1 procurement	76	South African operations only
   (b)	KPIs prepared in accordance with the GRI G4 guidelines, supported by Implats’ internal guidelines	Assured value	Page	Boundary
   18	Total socio-economic development (SED) expenditure	R104.6 million	10, 66	South Africanoperations only
   19	Total direct carbon dioxide (CO2) emissions	381 780 tonnes	124	Implats Group
   20	Total sulphur dioxide (SO2) emissions	58 747 tonnes	93	Implats Group

The directors are responsible for the selection, preparation and presentation of the selected sustainability information in accordance with the following reporting criteria:

• For the subject matters in 1 and 2(b): the GRI G4 Guidelines, supported by Implats’ internal guidelines; and
• For the subject matters in 2(a): The amendment to the BBSEEC (2010) and related scorecard (2010).

This responsibility includes the identification of stakeholders and stakeholder requirements, material issues, for commitments with respect to sustainability performance and for the design, implementation and maintenance of internal control relevant to the preparation of the report that is free from material misstatement, whether due to fraud or error.

We have complied with the code of ethics for professional accountants issued by the International Ethics Standards Board for Accountants, which includes independence and other requirements founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour.

KPMG Services Proprietary Limited applies the 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.

Our responsibility is to express an assurance opinion and conclusions on the selected sustainability information based on the work we have performed and the evidence we have obtained. We have conducted our engagement in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance Engagements other than Audits or Reviews of Historical Financial Information, issued by the International Auditing and Assurance Standards Board. That standard requires that we plan and perform our engagement to obtain assurance about whether the selected sustainability information is free from material misstatement.

An assurance engagement in accordance with ISAE 3000 (Revised) involves assessing the suitability in the circumstances of Implats’ use of its reporting criteria and performing procedures to obtain evidence about the quantification of the selected sustainability information and related disclosures. The nature, timing and extent of procedures selected depend on the practitioner’s judgement, including the assessment of the risks of material misstatement, whether due to fraud or error. In making those risk assessments we considered internal control relevant to Implats’ preparation of the selected sustainability information. The procedures we performed were based on our professional judgement and included inquiries, observation of processes performed, inspection of documents, analytical procedures, evaluating the appropriateness of quantification methods and reporting policies, and agreeing or reconciling with underlying records.

We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on the selected sustainability information set out in section 1 of the subject matter and related assurance paragraph above. A limited assurance engagement is substantially less in scope than a reasonable assurance engagement in relation to both risk assessment procedures, including an understanding of internal control, and the procedures performed in response to the assessed risks. Given the circumstances of our limited assurance engagement on the selected sustainability information set out in section 2 of the subject matter and related assurance paragraph above, in performing the procedures listed above we:

• Interviewed management to obtain an understanding of the internal control environment, risk assessment process and information systems relevant to the sustainability reporting process;
• Tested the processes and systems to generate, collate, aggregate, monitor and report the selected sustainability information, which included the following;
  • Inspected supporting documentation and performed analytical procedures on a sample basis to evaluate the data generation and reporting processes against the reporting criteria;
  • Undertook site visits to the Rustenburg (mining, concentration and smelting), Springs (refineries), Marula (mining and concentrating) and Zimplats (mining and concentration, where we also met with Mimosa personnel) operations; and
• Evaluated whether the selected sustainability information presented in the report is consistent with our overall knowledge and experience of sustainability management and performance at Implats.

The procedures performed in a limited assurance engagement vary in nature from, and are less in extent than for, a reasonable assurance engagement. As a result, 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 on the matters described in section 2 of the subject matter and related assurance paragraph above.

1. On the selected key performance indicators on which we are required to express reasonable assurance

   In our opinion, the selected sustainability information set out in 1 of the subject matter and related assurance paragraph above for the year ended 30 June 2016 is prepared, in all material respects, in accordance with the GRI G4 guidelines, supported by Implats’ internal guidelines.

2. On the selected key performance indicators on which we are required to express limited assurance

   1. Based on our work performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the selected sustainability information set out in 2(a) of the subject matter and related assurance paragraph above for the year ended 30 June 2016 is not prepared, in all material respects, in compliance with the amendment to the BBSEEC (2010) and related scorecard (2010).
   2. Based on our work performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the selected sustainability information set out in 2(b) of the subject matter and related assurance paragraph above for the year ended 30 June 2016 is not prepared, in all material respects, in accordance with the GRI G4 Guidelines, supported by Implats’ internal guidelines.

The maintenance and integrity of the Implats website is the responsibility of Implats’ management. Our procedures did not involve consideration of these matters and, accordingly, we accept no responsibility for any changes to either the information in the report or our independent assurance report that may have occurred since the initial date of presentation on the Implats website.

Our work has been undertaken to enable us to express the opinion and conclusions on the selected sustainability information to the directors of Implats in accordance with the terms of our engagement, and for no other purpose. We do not accept or assume liability to any party other than Implats, for our work, for this report, or for the opinion and conclusions we have reached.