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Our
About This President’s About 2023 Apical2030 Approach to Transformative
Report Statement Apical Highlights Highlights Sustainability Partnerships
APICAL GROUP
SUSTAINABILITY REPORT 2023
APPENDIX 2: ASSURANCE STATEMENT
sustainability report and published on their website. Apical also engages with their stakeholders through
various channels (including but not limited to surveys, engagement, collaboration and outreach programmes,
group meetings, remote meetings) and this ensures a two-way dialogue between both parties. Through such
engagements, notable results are obtained for example, formed partnerships, receiving sustainability-linked
loan and programmes such as Sustainable Living Village (SLV) programme.
Level of Assurance
The level of Assurance is used to determine the depth of detail that an assurance provider uses to identify if
there are material errors, omissions or misstatements. The level of assurance for this report is Moderate.
Methodology
• Review of the text of the report (pre-assurance research)
• Review of internal and external documentary evidence presented by Apical
• Review of data collection at company level
• Audit of data presented in the Report including a review of sample data
• Review of a selection of internal performance documents
• Remote visits to the head office and sampled operational units
• Interviews of personnel with relevant divisions at operational units and person in charge of
producing the report at the head office
Independence and quality control
Control Union is an accredited Certifications and Assurance body operating in more than 80
countries. These accreditations and recognitions includes the need to maintain a comprehensive
system of quality control including documented policies and procedures on compliance to ethical
and legal requirements as well as objectivity throughout our operations. The verifiers performing
the data check were selected appropriately based on our internal qualifications requirements,
training and experience. It is also reviewed by management to ensure that the applied approach
and assurance are strictly followed and operated transparently.
Conclusion
Based on our moderate assurance process, nothing has come to our attention that causes us to
believe that the scope (subject matter) as detailed above and presented in the report is not
presented fairly in accordance with the criteria. Hence, our work confirms that the information
included in the sustainability report is reliable and objective and is presented clearly and
understandably.
For and on behalf of Control Union (Malaysia) Sdn Bhd,
Signed: Ebnu Holdoon Shawal Signed: Supun Nigamuni
th
th
Date : 10 May 2024 Date : 10 May 2024
Lead Verifier Managing Director
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APICAL GROUP
SUSTAINABILITY REPORT 2023