Reporting practice: 102-45 to 102-56

  • 102-45: Entities included in the consolidated financial statements

    The reporting organization shall report the following information:
    a. A list of all entities included in the organization's consolidated financial statements or equivalent documents.
    b. Whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report.
    Integrated Report:
    Consolidated Annual Financial Statements:

    Coverage

    Our responses cover the performance of Barloworld Limited for the financial period October 2017 to September 2018 in all geographic regions in which the Barloworld group and its subsidiaries operate.

    Associates and joint ventures are equity accounted and thus not included in consolidated non-financial data. The consolidated data incorporates the company and all entities controlled by Barloworld as if they are a single economic entity. There are no other entities over which the group has significant influence that it believes should be included in the report. Both financial and non-financial data is aligned to the same financial reporting period allowing for comparison of performance data.

    Our annual financial statements are prepared in accordance with International Financial Reporting Standards (IFRS) unless otherwise stated. Any limitations will be disclosed in the relevant section.

    Aligned to the above consolidation approach, energy and emissions reporting follows the Financial Control consolidation approach as reflected in the GHG Protocol Corporate Standard.

  • 102-46: Defining report content and topic Boundaries

    The reporting organization shall report the following information:
    a. An explanation of the process for defining the report content and the topic Boundaries.
    b. An explanation of how the organization has implemented the Reporting Principles for defining report content.
    Integrated Report:

    Given the extent of its operational, geographic, industry and stakeholder diversity Barloworld adopts a broad approach to integrated reporting. It uses the GRI Standards in this regard and as a management tool. It endeavours to understand its position relative to all indicators but is mindful that not all indicators are of equal concern to the organisation or its stakeholders. Nevertheless, the group believes that interrogating all indicators is important in the context of its value-creation approach and responsible citizenship programme.

    Barloworld’s alignment with the United Nation’s Sustainable Development Goals (SDGs)

    The group also considers its alignment with the UN SDGs and their impact on its materiality assessment.

    While this process is evolving and the group continues to refine its approach, Barloworld has developed a matrix reflecting the alignment between the SDGs and; central aspects of the group’s strategic framework, including indicators and aspirational goals; as well as its responsible citizenship programme. In many instances, although there may not be an explicit or direct alignment, the consequences or indirect impact of Barloworld’s approach may positively impact an SDG.

    The matrix also indicates where these issues are covered in Barloworld’s GRI responses and their links to its other publically available information in our 2018 integrated reporting.

    The matrix: Barloworld’s alignment with the United Nation’s Sustainable Development Goals (SDGs) is available on our website.

  • 102-47: List of material topics

    The reporting organization shall report the following information:
    a. A list of the material topics identified in the process for defining report content.
    Integrated Report:

    Barloworld's alignment with the United Nation's Sustainable Development Goals (SDGs)

    The group also considers its alignment with the SDGs and their impact on its materiality assessment.

    While this process is evolving and the group continues to refine its approach, Barloworld has developed a matrix reflecting the alignment between the SDGs and; central aspects of the group's strategic framework, including indicators and aspirational goals; as well as its responsible citizenship programme. In many instances, although there may not be an explicit or direct alignment, the consequences or indirect impact of Barloworld's approach may positively impact an SDG.

    The matrix also indicates where these issues are covered in Barloworld's GRI responses and their links to its other publically available information in our 2018 integrated reporting.

    The matrix: Barloworld's alignment with the United Nation's Sustainable Development Goals (SDGs) is available on our website.

  • 102-48: Restatements of information

    The reporting organization shall report the following information:
    a. The effect of any restatements of information given in previous reports, and the reasons for such restatements.
    Integrated Report:
    Consolidated Annual Financial Statements:

    The summary table below reflects the impact of the discontinued operation (Equipment Iberia – effective July 2018) on material sustainability indicators for the group

      Sec. Indicators Barloworld Group non-financial summary
      2018 2017  2016
      Continuing
    operations
    only
      Including 
    BWE 
    Iberia
      % Δ   Continuing
    operations
    only
      Including 
    BWE 
    Iberia
      % Δ   Continuing
    operations
    only
      Including 
    BWE 
    Iberia
      % Δ  
      Health and Safety
    (Human)
      Work-related Fatalities 2   2     3   3     1   1    
        LTIFR# 0.69   0.75   -8%   0.75   0.83   -10%   0.75   0.83   -10%  
        Severity Index (SI)* 8.86   8.71   2%   7.78   8.62   -10%   8.00   8.70   -8%  
        % of SA employees who know their HIV Status 89%   89%     72%   72%     86%   86%    
        % of SA employees tested HIV Positive 6%   6%     5%   5%     5%   5%    
      Energy
    (Natural
      Total Fuel (KL) 71 311   72 381   -1%   74 709   76 226   -2%   73 409   74 983   -2%  
        Grid Electricity (MWh) 73 312   77 191   -5%   77 630   83 716   -7%   78 067   84 295   -7%  
        Non-renewable Energy (GJ) 2 947 696   3 001 372   -2%   3 087 269   3 165 249   -2%   3 037 034   3 117 091   -3%  
        Non-renewable Energy Intensity^  46.5   45.1   3%   49.8   47.8   4%   48.9   46.8   4%  
      GHG Emissions
    (Natural)
      Emissions (tCO2e) (Scope 1 and 2) 257 650   261 762   -2%   270 707   276 734   -2%   266 769   272 961   -2%  
        Emissions Intensity+  (Scope 1 and 2) 4.1   3.9   5%   4.4   4.2   5%   4.3   4.1   5%  
        Emissions (tCO2e) (Scope 3 – Air Travel) 5 732   5 941   -4%   6 764   7 256   7%   6 668   7 512   -11%  
        Emissions (tCO2e) (Scope 3 – Rental Fleet) 109 540   109 540   -   113 689   113 689   -   105 179   105 179   -  
      Water
    (Natural)
      Water Withdrawals (ML) 588   599   -2%   674   704   -4%   755   788   -4%  
        Water Withdrawal Intensityπ 9.3   9   3%   10.9   10.6   3%   12.2   11.8   3%  
        Water Recycled (KL) 148 845   149 461   0%   166 801   168 631   -1%   132 741   135 159   -2%  
        Percentage water recycled (%) 25.3%   25%   1%   24.8%   24.0%   3%   17.6%   17.2%   2%  
      Waste
    (Natural)
      Solid waste disposed through CWP** 99%   99%     97%   97%     95%   95%   -1%  
        Liquid waste disposed through CWP** 100%   100%     99%   100%   -1%   100%   100%    
             
     
      #Lost-time injury frequency rate =   No.of LTIs x 200 000
      Total Hours Worked
      * SI =   LTI Days lost
      Number of LTIs
       
             
      ^Non-renewable Energy intensity = GJ/R1m revenue          +Emissions intensity = tCO2e/R1m revenue     
      πWater Withdrawal intensity = KL/R1m revenue  **Certified Waste Providers    
  • 102-49: Changes in reporting

    The reporting organization shall report the following information:
    a. Significant changes from previous reporting periods in the list of material topics and topic Boundaries.
    Integrated Report:
    Consolidated Annual Financial Statements:

    Our material issues continue to include our strategic themes.

    Our integrated reporting continues to cover the performance of Barloworld Limited for the financial year October 2017 to September 2018 in all geographic regions in which the Barloworld group and its subsidiaries operate. The consolidated data incorporates the company and all entities controlled by Barloworld as if they are a single economic entity. There are no other entities over which the group has significant influence that it believes should be included in the report. Both financial and non-financial data is aligned to the same financial reporting period allowing for comparison of performance data. Any limitations are disclosed in the relevant section. Our consolidated financial statements are prepared in accordance with International Financial Reporting Standards (IFRS).

  • 102-50: Reporting period

    The reporting organization shall report the following information:
    a. Reporting period for the information provided.
    Integrated Report:
    Annual General Meeting:
    Consolidated Annual Financial Statements:

    Reports are produced on a 12 month cycle coinciding with the group's financial year from 1 October to 30 September. The annual report covers the activities of the Barloworld group, including all subsidiaries for the financial year 1 October 2017 to 30 September 2018. The company also reports interim results for the first six-month period of its financial year (1 October to 31 March). The company also reports interim results for the first six-month period of its financial year (1 October to 31 March).

  • 102-51: Date of most recent report

    The reporting organization shall report the following information:
    a. If applicable, the date of the most recent previous report.

    The previous report was published on 20 December 2017 for the financial period ending 30 September 2017.

  • 102-52: Reporting cycle

    The reporting organization shall report the following information:
    a. Reporting cycle.
    Integrated Report:
    Consolidated Annual Financial Statements:

    Reports are produced on a 12 month cycle coinciding with the group's financial year from 1 October to 30 September. The report covers the activities of the Barloworld group, including all subsidiaries for the financial year ended 30 September 2018.

    The company also reports interim results for the first six-month period of its financial year (1 October to 31 March).

  • 102-53: Contact point for questions regarding the report

    The reporting organization shall report the following information:
    a. The contact point for questions regarding the report or its contents.
    Integrated Report:
    Annual General Meeting:
    Consolidated Annual Financial Statements:

    Christopher Whitaker, Executive: Sustainability 

    (christopherw@barloworld.com)

    Andiswa Ndoni, Group Company Secretary 

    (AndiswaN@barloworld.com)

    Lethiwe Motloung, Head: Group Communication and Investor Relations

    (Lethiwem@barloworld.com

    Tel: +27 11 445 1000,

    email: invest@barloworld.com

    The group also welcomes any comments or observations regarding the report, its contents or any of the supplementary documents.

  • 102-54: Claims of reporting in accordance with the GRI Standards

    The reporting organization shall report the following information:
    a. The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either:
    i. 'This report has been prepared in accordance with the GRI Standards: Core option';
    ii. 'This report has been prepared in accordance with the GRI Standards: Comprehensive option'.
    Integrated Report:

    The responses are not prepared in accordance with GRI Standards, although Barloworld uses such Standards as a reference and basis for its integrated reporting.

    Our 2018 integrated reporting includes our Integrated report, supplementary reports and information on our website which includes references to the GRI Sustainability Reporting Standards.

    Our GRI Content Index table web-link is displayed prominently on the contents page of the Barloworld 2018 Integrated Report and on the Barloworld group website http://www.barloworld-reports.co.za/integrated-reports/ir-2018/gri-index/index.php

  • 102-55: GRI content index

    The reporting organization shall report the following information:
    a. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.
    b. For each disclosure, the content index shall include:
    i. the number of the disclosure (for disclosures covered by the GRI Standards);
    ii. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials;
    iii. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.
    6.3 When reporting the GRI content index as specified in Disclosure 102-55, the reporting organization shall:
    6.3.1 include the words 'GRI Content Index' in the title;
    6.3.2 present the complete GRI content index in one location;
    6.3.3 include in the report a link or reference to the GRI content index, if it is not provided in the report itself;
    6.3.4 for each GRI Standard used, include the title and publication year (e.g., GRI 102: General Disclosures 2016);
    6.3.5 include any additional material topics reported on which are not covered by the GRI Standards, including page number(s) or URL(s) where the information can be found.
    Integrated Report:

    Our GRI Content Index table web-link is displayed prominently on the contents page of the Barloworld 2018 Integrated Report and on the Barloworld group website http://www.barloworld-reports.co.za/integrated-reports/ir-2018/gri-index/index.php

  • 102-56: External assurance

    The reporting organization shall report the following information:
    a. A description of the organization's policy and current practice with regard to seeking external assurance for the report.
    b. If the report has been externally assured:
    i. A reference to the external assurance report, statements, or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
    ii. The relationship between the organization and the assurance provider;
    iii. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization's sustainability report.
    Integrated Report:
    Annual General Meeting:
    Consolidated Annual Financial Statements:

    In line with an integrated management approach, the group's appointed external auditors, Deloitte, provide third party assurance of financial aspects as well as certain identified material sustainability indicators. The risk and sustainability committee endorse the material indicators identified for assurance. Close monitoring of best practice and emerging trends, as well as consultation with assurance practitioners' ensure alignment of the Group's assurance practices.

    Data-compilation systems and processes were also assessed by external auditors and were mainly found to be sound except for few deficiencies noted. In those instances where there were deficiencies, management has committed to implement the relevant recommendations and controls to ensure that the group operates a leading data collation, consolidation and reporting system.

    During this reporting period, group w conducted three sustainability related audits at Equipment southern Africa, Equipment Russia (Vostochnaya Technica) and Avis Fleet. While the scope of review varied between divisions, the reports have been shared with management and furthermore, management have committed to address any internal control breakdowns which were raised.