Basis for conclusion We conducted our engagement in accordance with International Standard on Assurance Engagements (ISAE) 3000 Assurance Engagements Other Than Audits or Reviews of Historical Financial Information. Our responsibilities under those standards are further described in the “Auditors’ responsibilities” section of our report. We have complied with the independence and other ethical requirements of the International Ethics Standards Board for Accountants (IESBA) and Accounting and Corporate Regulatory Authority (ACRA) Code of Professional Conduct and Ethics Applicable to Public Accountants and Accounting Entities under the Fourth Schedule of the Accountants (Prescribed Standards and Code of Professional Conduct and Ethics) Order 2023 (ACRA Code), which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour. Our firm applies International Standard on Quality Management 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 believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. Restriction on use or distribution This report has been prepared for the Directors of the Manager, Trustee-Manager and Trustee for the purpose of providing an assurance conclusion on the Sustainability Report, the Selected GRI Disclosures and the SLB KPIs and may not be suitable for another purpose. We disclaim any assumption of responsibility for any reliance on this report, to any person other than the Directors of the Manager, Trustee-Manager and Trustee, or for any other purpose than that for which it was prepared. Responsibilities for the Sustainability Report, the Selected GRI Disclosures and the SLB KPIs The Manager is responsible for: • designing, implementing and maintaining internal control relevant to the preparation of the Sustainability Report, the Selected GRI Disclosures and the SLB KPIs that are free from material misstatement, whether due to fraud or error; • selecting or developing suitable criteria for preparing the Sustainability Report, the Selected GRI Disclosures and the SLB KPIs, and appropriately referring to or describing the criteria used; • preparing and presenting the Sustainability Report, the Selected GRI Disclosures in accordance with Rule 711B of the SGX Listing Manual and GRI Standards; • preparing and presenting the SLB KPIs in accordance with the SLB criteria; • preventing and detecting fraud and for identifying and ensuring that the Stapled Group complies with laws and regulations applicable to its activities; • selecting the content of the Sustainability Report, the Selected GRI Disclosures and the SLB KPIs, including identifying and engaging with intended users to understand their information needs; • establishing targets, goals and other performance measures, and implementing actions to achieve such targets, goals and performance measures; and • supervision of other staff involved in the preparation of the Sustainability Report, the Selected GRI Disclosures and the SLB KPIs. The responsibilities of the directors of the Manager include overseeing the Stapled Group’s sustainability reporting process. SUSTAINABILITY REPORT 2023 94
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