Page 119 - GOLDAIR HANDLING APOLOGISMOS 2017

REPORT 2017

Independent Limited Assurance Report

for Goldair Handling S.A.

The Board of Directors of Goldair Aviation Handling S.A. Reporting Initiative (GRI), as noted in the Report, and the Interviews with competent Company executives, on a within the agreed upon assurance scope, our work was limited
(hereinafter the “Company” or “Goldair Handling” or “Goldair relevant internal directives, for the information and assertions/ sample basis, concerning sustainable development policies to checking the reliability of the transfer of these data from the
Handling S.A.”) engaged KPMG Consultants S.A. to review declarations contained in the Report, for determining for the handling of material issues and their implementation Company’s audited and published ‘2017 Financial Statements’
selected data included in the Company’s Greek report titled ‘2017 the Company’s objectives with respect to its sustainable within the enterprise. to the sections of the Report relevant to the scope of our work.
Corporate Social Responsibility and Sustainable Development development performance and the publication of related To obtain a thorough understanding of the Company’s financial
Report’ (hereinafter “the Report”) for the period between 1 reports, including the identification of stakeholders and Interviews with competent Company executives responsible results and financial position, the 2017 audited financial
January 2017 and 31 December 2017, in order to carry out the material issues and, finally, for establishing and maintaining for providing the information included in the Report, during statements should be consulted. The scope of our work did
suitable processes for the limited assurance of its content. appropriate systems for monitoring and controlling Company which we also reviewed, on a sample basis, systems and/or not include the review/testing of the operating effectiveness
performance from which the information reported derives. processes for information management, internal structures for of the information systems used to collect and aggregate data
Our engagement was designed to provide limited assurance the control and processing of the qualitative and quantitative included in the Report that concern the foregoing agreed upon
1
in accordance with ISAE 3000 on the following aspects of the Our responsibility is to carry out limited assurance work and information contained in the Report, at the Company level. assurance scope.
Report (hereinafter “scope”): express our conclusions based on the processes conducted for In this context, we tested, on a sample basis, the reliability
the agreed upon scope, as presented above. We conducted our of the data concerning the references noted in the ‘General The scope/extent of evidence-gathering procedures performed
1 The reliability (on a sample basis) of the ‘General Disclosures’ engagement in accordance with the International Standard on Disclosures’ and the ‘Topic Specific Disclosures’ of the ‘GRI in a limited assurance engagement is less than that for a
of the ‘Core’ option of the ‘Standards’ of the Global Reporting Assurance Engagements (ISAE) 3000, which requires that we Table’ of the Report that fall within the foregoing agreed upon reasonable assurance engagement, and therefore a lower
Initiative (‘GRI’) marked with the symbol ‘√’ in the ‘GRI Table’ of comply with the appropriate ethical requirements, including assurance scope. level of assurance is provided.
the Report. independence requirements, and that we plan and perform our
engagements in such a manner as to obtain limited assurance Visits to the Company’s headquarters in Athens, where we Based on the procedures performed during our review, as
2 The reliability (on a sample basis) of the following ‘Topic on whether selected data of the Report concerning the period reviewed, on a sample basis, the procedures for developing described above, nothing has come to our attention that causes
Specific Disclosures’ that were selected by the Management of between 1 January 2017 and 31 December 2017 are free from and managing the content of the Report, as well as the current us to believe that the ‘General Disclosures’ and the ‘Topic
the Company and are marked with the symbol ‘√’ in the ‘GRI material misstatement. corporate governance structure with respect to sustainable Specific Disclosures’ marked with the symbol ‘√’ in the ‘GRI
Table’ of the Report: development issues. Table’ of the Report for the period between 1 January 2017
2
KPMG applies the ISQC1 international standards and and 31 December 2017 are not accurately stated in all material
Environment - Effluents and Waste: Management Approach accordingly maintains an integrated quality control system Comparing the information presented in the Report within respects.
- hereinafter “MA” - and Disclosure GRI 306-2. including documented policies and procedures regarding the foregoing agreed upon assurance scope to corresponding
Society - Occupational Health and Safety: MA and Disclosure compliance with ethical requirements, professional standards information included in existing sources, on a sample basis, to This content assurance report was drafted solely for the
GRI 403-2. and the applicable legal and regulatory requirements. We have determine whether the relevant information has been included Company in accordance with the terms of our engagement.
Society - Employment: MA and Disclosure GRI 401-1. complied with the independence and other ethical requirements in the Report. Our work has been undertaken so that we might present to
Society - Employment: MA and Disclosure GRI 401-3. of the Code of Ethics for Professional Accountants issued by the the Company the matters referred to in the content assurance
Society - Training and Education: MA and Disclosure 404-3. International Ethics Standards Board for Accountants (IESBA), Reviewing the information presented in the Report within report, and for no other purpose. We do not accept or assume
which is founded on fundamental principles of integrity, foregoing agreed upon assurance scope in order to determine, responsibility to anyone other than Goldair Aviation Handling
Our work for the above assurance scope concerned the operations objectivity, professional competence, confidentiality and on a sample basis, whether it is in line with our overall S.A. for our work, for this content assurance report, or for the
and activities of the Company (parent company) in Greece for the professional behaviour. knowledge of and experience obtained with regard to the conclusions we have reached.
entirety of its network within the country. We were not engaged Company’s sustainable development performance. KPMG Consultants S.A.
to provide assurance concerning any prior reporting period data A limited assurance engagement on a sustainable development
and or information presented in the Report. Additionally, the report consists of making inquiries primarily addressed to the Where financial information (text and/or data) within the remit George Raounas, Partner
assurance scope did not include the Company’s activities beyond persons responsible for the preparation of the information of the certified public accountant-auditor’s scope was utilised Athens, 10 August 2018
the borders of Greece or information and performance indicators contained in each report and applying analytical and, if deemed
that concern subsidiaries or joint ventures of the Company necessary, other evidence-gathering procedures. These
included in the Report. procedures included:

The Management of the Company is responsible for the Inquiries of Management in order to gain an understanding 1 International Standard on Assurance Engagements (ISAE) 3000: Assurance Engagements other than Audits or Reviews of Historical Financial
preparation and presentation of the Report on the basis of of the Company’s processes, on a sample basis, to determine Information, issued by the International Auditing and Assurance Standards Board (IAASB).
the Sustainability Reporting Standards issued by the Global the material issues for its key stakeholder groups. 2 International Standard on Quality Control (ISQC 1): Quality Control for Firms that Perform Audits and Reviews of Financial Statements and
Other Assurance and Related Services Engagements, issued by the International Auditing and Assurance Standards Board.

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