ABOUT THE INTEGRATED REPORT

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SCOPE AND BOUNDARY

This Integrated Report aims to provide a balanced, understandable and comprehensive review of the business by reporting on the financial and non-financial performance of the Group. It deals with the material issues, risks and opportunities faced by the Group in the normal course of business as well as the Group’s governance, social and environmental responsibilities to create value for each of its identified stakeholders and the communities in which we operate.

There are no material changes to the content of this Integrated Report compared to the 2014 Integrated Report, other than a greater emphasis on providing additional supplementary information and ensuring that relevant information is provided in a comprehensive manner. The G4-Guidelines for the GRI Content Index for “In accordance” – Comprehensive have been followed and the GRI Index for 2015 can be found on the Group’s website. The Company has also published its application of the Chapter 2 Principles, in terms of paragraph 8.63(a) of the JSE Listings Requirements, on its website.

The Board has considered the volume and complexity of the information in the Integrated Report and is of the opinion that it does not warrant a summarised version. However, additional information pertaining to certain sections in this report has been placed on the Company’s website as well as the Accounting Policies and Company’s results.

DISCLAIMER

This Integrated Report may contain certain forward looking statements concerning the Group’s strategy, financial conditions, growth plans and expectations. Such views involve both known and unknown risks, assumptions, uncertainties and important factors that could materially influence the actual performance of the Group. No assurance can therefore be given that these views will prove to be correct and no representation or warranty expressed or implied is given as to the accuracy or completeness of such views.

It is the Board’s responsibility to ensure the integrity of this Integrated Report. The Board has applied its mind to the Integrated Report and in its opinion this report addresses the material issues and represents fairly the integrated performance of the Group.

MATERIALITY

The Integrated Report is intended to provide insight into issues identified as the most relevant and material to Cashbuild and our various stakeholder groups that could potentially impact the Group as a going concern. Comprehensive information, pertaining to stakeholder engagement and material issues relevant to the various stakeholder groups, has been placed on the Company’s website.

The Board, specifically the Audit and Risk Committee and the Social and Ethics Committee, play a central role in the determination of Cashbuild’s material risks as well as opportunities that may arise and further detail pertaining to these risks and opportunities is detailed on pages 14 to 17 of this report.

ASSURANCE

This Integrated Report has not been independently assured as a whole and the Company will consider the need for such assurance and will implement the required processes as it deems appropriate.

In accordance with the Companies Act and the JSE Listings Requirements, the Annual Financial Statements of Cashbuild have been audited by PricewaterhouseCoopers Inc. and the Independent Auditor’s report can be found on page 75 of this report.

Cashbuild has an Internal Audit Department and together with the Audit and Risk Committee, assesses all internal and external assurances obtained and matches these to its identified risks.

Although the Sustainability Report as a whole has not been independently assured; certain information contained in the Sustainability Report has been scrutinised by the Group’s own internal control functions, as well as by external assurance providers where this has been deemed relevant and necessary.

An independent accredited empowerment rating agency, has provided assurance on the B-BBEE scorecard for the current financial year. The B-BBEE status for Cashbuild for the year ended 30 June 2015 was verified as a Level 5-Contributor.