Inherent limitations in preparing the Sustainability Report, the Selected GRI Disclosures and the SLB KPIs Due to the inherent limitations of any internal control structure, it is possible that errors or irregularities in the information presented in the Sustainability Report may occur and not be detected. Our engagement is not designed to detect all weaknesses in the internal controls over the preparation and presentation of the Sustainability Report, as the engagement has not been performed continuously throughout the period and the procedures performed were undertaken on a test basis. Auditors’ responsibilities We are responsible for: • planning and performing the engagement to obtain limited assurance about whether the Sustainability Report, the Selected GRI Disclosures and SLB KPIs is free from material misstatement, whether due to fraud or error; • forming an independent conclusion, based on the procedures we have performed and the evidence we have obtained; and • reporting our conclusion to the Board of Directors. Summary of the work we performed as the basis for our conclusion We exercised professional judgment and maintained professional skepticism throughout the engagement. We designed and performed our procedures to obtain evidence that is sufficient and appropriate to provide a basis for our conclusion. Our procedures selected depended on our understanding of the Sustainability Report, the Selected GRI Disclosures and SLB KPIs and other engagement circumstances, and our consideration of areas where material misstatements are likely to arise. In carrying out our engagement, we performed the procedures below: • Inquiries of management to gain an understanding of the Stapled Group’s processes for determining the material issues for the Stapled Group’s key stakeholder groups; • Interviews with relevant staff at Stapled Group and selected business unit level concerning sustainability strategy and policies for material issues, and the implementation of these across the business; • Interviews with relevant staff at the corporate and business unit level responsible for providing the information in the Sustainability Report; • Inquiries about the design and implementation of the systems and methods used to collect and report on the GRI Disclosures and SLB KPIs, including the aggregation of the reported information; • Comparison of the GRI Disclosures and SLB KPIs presented in the Report to corresponding information in the relevant underlying sources to determine whether all the relevant information contained in such underlying sources has been appropriately included in the GRI Disclosures and SLB KPIs; and • Reading of the information presented in the Report to determine whether it is in line with our overall knowledge of, and experience with, the sustainability performance of the Stapled Group. The procedures performed in a limited assurance engagement 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 a reasonable assurance engagement been performed. KPMG LLP Public Accountants and Chartered Accountants Singapore 30 May 2024 APPENDIX G: INDEPENDENT LIMITED ASSURANCE REPORT 95 CAPITALAND ASCOTT TRUST
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