Scope and objective
Hong Kong Quality Assurance Agency (“HKQAA”) has been commissioned by Airport Authority Hong Kong (“AAHK”) to conduct an independent verification of its Sustainability Report 2018/19 (the “Report”). The Report covers the fiscal year 2018/19 from 1st April 2018 to 31st March 2019. It provides a clear illustration of AAHK’s sustainability strategies, management approach and performance for its core business in Hong Kong over which it has direct management control.
The aim of this verification is to provide a reasonable assurance for the information stated in the Report based on the Global Reporting Initiative (GRI) reporting principles for defining report content and report quality. The Report is prepared in accordance with the GRI Standards: Core Option and the GRI G4 Airport Operators Sector Disclosures.
The verification process was undertaken with reference to:
- International Standard on Assurance Engagement (ISAE) 3000 (Revised) – “Assurance Engagement Other Than Audits or Reviews of Historical Financial Information” issued by the International Auditing and Assurance Standards Board
- GRI Standards and the GRI G4 Airport Operators Sector Disclosures
The process included reviewing the internal data collection and management mechanism, interviewing responsible personnel with accountability for preparing the Report, and examining the raw data and supporting evidence of representative samples of data and information selected for verification based on a risk-based approach.
HKQAA was not involved in collecting and calculating data, or in the development of the Report. HKQAA’s activities are independent from AAHK. There is no relationship between AAHK and HKQAA beyond the contractual agreement for providing the verification service.
The verification results confirmed that the Report has been prepared in accordance with the GRI Standards: Core Option and the GRI G4 Airport Operators Sector Disclosures.
The information stated in the Report provides a structured, balanced and reliable disclosure of AAHK’s sustainability performance within the reporting period. The GRI reporting principles of stakeholder inclusiveness, sustainability context, materiality and completeness have been well adhered to. Besides, the Report demonstrates the quality of accuracy, timeliness, comparability, clarity and reliability.
In conclusion, the Report provides a comprehensive account of AAHK’s management approach and sustainability performance in a factual, proactive, consistent, fair and truthful manner.
Signed on behalf of Hong Kong Quality Assurance Agency
Head of Audit