• The capitals
• Reliability and completeness

Key observations:

SASOL provides an honest and informative overview regarding the capitals, where it details the instances where value has diminished through its activities, and reveals how it considers trade-offs between capitals when making decisions on how to manage the business (in line with paragraph 4.31 of the IR Framework). For each of the capitals, SASOL outlines its key inputs, key outcomes and outputs, key actions and trade-offs. SASOL explains how it aims to maximise positive outputs and outcomes and limit negative impacts, particularly referencing the circumstances resulting from the COVID-19 pandemic.