Page 135 - GOLDAIR HANDLING APOLOGISMOS 2018

REPORT 2018

External Independent Limited Assurance Report
GRI Standard Disclosure Page number or reference Omission
assurance
Material Topics to Goldair Aviation Handling S.A.
Company’s response to high tourism activity

103-1 Explanation of Message from the CEO (p. 6), 1. Goldair Handling: An Overview
the Material Topic and (p. 8), 1.2 Areas of Company activity (p. 14), 1.3 Goldair Handling We were engaged by the Board of Directors of Goldair Aviation subsidiaries or joint ventures of the Company mentioned in the
its Boundary Services (p. 16), 1.4 Business Model and Strategic Priorities
(p. 18), 1.5 The implementation of our strategy (p. 20), Handling S.A. (referred to as “the Company” or “Goldair Handling”) Report.
1.9 Assurance of Quality of Service (p. 28), 2. Goldair Handling
Bulgaria (p. 34) to provide limited assurance over selected aspects of the Greek Management is responsible for the preparation and presentation
version of the sustainability report titled “Corporate Responsibility of the Report in accordance with the Sustainability Reporting

103-2 The Management 1. Goldair Handling: An Overview (p. 8), 1.2 Areas of Company and Sustainable Development Report 2018” (referred to as “the Standards of the Global Reporting Initiative (referred to as “GRI”)
Approach and its activity (p. 14), 1.3 Goldair Handling Services (p. 16), 1.4 Business
GRI 103: components Model and Strategic Priorities (p. 18), 1.5 The implementation of Report”) of the Company for the reporting period 1 January 2018 as described in the Report and relevant internal guidelines
Management our strategy (p. 20), 1.9 Assurance of Quality of Service (p. 28), -
Approach – 31 December 2018. as well, and the information and assertions contained within
2. Goldair Handling Bulgaria (p. 34), 4.1 Sustainable
Development Management (p. 54) Our engagement was designed to provide limited assurance it; for determining the Company’s objectives in respect to
in accordance with ISAE 3000 on the following aspects of the sustainable development performance and reporting, including
1
103-3 Evaluation of 1. Goldair Handling: An Overview (p. 8), 1.2 Areas of Company Report (hereinafter “assurance scope”): the identification of stakeholders and material issues; and
the Management activity (p. 14), 1.3 Goldair Handling Services (p. 16), 1.4 Business
Approach Model and Strategic Priorities (p. 18), 1.5 The implementation of 1 The reliability of the General Disclosures of the Global for establishing and maintaining appropriate performance
our strategy (p. 20), 1.9 Assurance of Quality of Service (p. 28), Reporting Initiative (GRI) Standards for the “Core” option marked management and internal control systems from which the
4.1. Sustainable Development Management (p. 54)
with the symbol “4” in the GRI Content Index table of the Report. reported performance information is derived.
2 The reliability of the following Topic Specific Disclosures as Our responsibility is to carry out a limited assurance engagement

Goldair Handling 1. Goldair Handling: An Overview (p. 8) § Flight management selected by the Company’s Management and marked with the and to express a conclusion based on the work performed for the
Indicator: Seamless 2007-2018 (p. 15)
management of flights, http://www.goldair-handling.com/ - symbol “4” in the GRI Content Index table of the Report: agreed assurance scope, as described above. We conducted our
passengers, baggage, • Environmental - Effluents and Waste: Management Approach engagement in accordance with ISAE 3000. That Standard requires
cargo and mail
-“MA”- and Disclosure GRI 306-2. that we comply with applicable ethical requirements, including
• Social - Occupational Health and Safety: MA and Disclosure independence requirements and that we plan and perform the
GRI 403-2. engagement to obtain limited assurance about whether selected

• Social - Employment: MA and Disclosure 401-1. aspects of the Report referring to the period 1 January 2018 –
• Social - Employment: MA and Disclosure 401-3. 31 December 2018 are free from material misstatement. KPMG
2
• Social - Training and Education: MA and Disclosure 404-3. applies ISQC 1 and accordingly maintains a comprehensive
Our work for the above assurance scope concerned the system of quality control including documented policies and
operations and activities of the Company (parent company) in procedures regarding compliance with ethical requirements,
Greece for its entire network within Greece. We have not been professional standards and applicable legal and regulatory
engaged to provide assurance over any prior reporting period requirements. We have complied with the independence and

data or information presented in the Report. In addition, the other ethical requirements of the International Code of Ethics
assurance scope excluded the operations of the Company outside for Professional Accountants issued by the International Ethics

Greece, as well as the information and performance indicators of Standards Board for Accountants (IESBA), which is founded

1 International Standard on Assurance Engagements (ISAE) 3000: Assurance Engagements other than Audits or reviews of Historical Financial Information,
issued by the International Auditing and Accounting Standards Board.
2 International Standard on Quality Control 1 (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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