Singapore Land Group Limited SR 2020

INDEPENDENT LIMITED ASSURANCE REPORT BASIS FOR CONCLUSION We conducted our limited assurance engagement in accordance with Singapore Standard on Assurance Engagement 3000 Assurance Engagements other than Audits or Reviews of Historical Financial Information (SSAE 3000).Our responsibilities are further described in the Auditors’ Responsibilities section of our report. We have complied with the independence and other ethical requirements of the Accounting and Corporate Regulatory Authority (ACRA) Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities (ACRA Code), which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Our firm applies Singapore 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. RESPONSIBILITIES OF MANAGEMENT Management is responsible for: – preparing and presenting the Report in accordance with the GRI Standards and Rule 711B of the SGX Listing Manual, and the information and assertions contained within it; – determining Singland’s objectives in respect of sustainable development performance and reporting, including the identification of stakeholders and material issues; – establishing and maintaining appropriate internal control systems that enable the preparation and presentation of the Report and the selected GRI disclosures that are free from material misstatement, whether due to fraud or error; – preventing and detecting fraud and for identifying and ensuring that the Group complies with laws and regulations applicable to its activities; and – ensuring that staff involved with the preparation and presentation of the Report are properly trained, information systems are properly updated and that any changes in reporting encompass all significant reporting units. The directors’ responsibilities include overseeing the Group’s sustainability reporting process. AUDITORS’ RESPONSIBILITIES Our responsibility is to carry out a limited assurance engagement in accordance with SSAE 3000 and to express a conclusion based on the work performed. SSAE 3000 requires that we plan and perform the engagement to obtain limited assurance about whether the Report is free from material misstatement. The extent of our work performed depends on our professional judgement and our assessment of the engagement risk. A limited assurance engagement consists of making inquiries, primarily of persons responsible for the preparation of information presented in the Report, and applying analytical and other evidence gathering procedures,as appropriate.These procedures included: – inquiries of management to gain an understanding of Singland’s processes for determining the material issues for Singland’s key stakeholder groups; – interviews with senior management and relevant staff at group level 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 Report; – visits to offices and data centres operating in Singapore selected on the basis of a risk analysis including the consideration of both quantitative and qualitative criteria; – inquiries of the design and implementation of the systems and methods used to collect and report on the GRI Disclosures, including the aggregation of the reported information; – comparison of the GRI Disclosures 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 – 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 Group. S INGLAND SUSTAINABI L I TY REPORT 2020 50