Page 119 - Goldair Handling_Corporate Responsibility & Sustainable Development Report 2017

REPORT 2017

Interviews with competent Company executives, on a within the agreed upon assurance scope, our work was limited
sample basis, concerning sustainable development policies to checking the reliability of the transfer of these data from the
for the handling of material issues and their implementation Company’s audited and published ‘2017 Financial Statements’
within the enterprise. to the sections of the Report relevant to the scope of our work.
To obtain a thorough understanding of the Company’s financial
Interviews with competent Company executives responsible results and financial position, the 2017 audited financial
for providing the information included in the Report, during statements should be consulted. The scope of our work did
which we also reviewed, on a sample basis, systems and/or not include the review/testing of the operating effectiveness
processes for information management, internal structures for of the information systems used to collect and aggregate data
the control and processing of the qualitative and quantitative included in the Report that concern the foregoing agreed upon
information contained in the Report, at the Company level. assurance scope.
In this context, we tested, on a sample basis, the reliability
of the data concerning the references noted in the ‘General The scope/extent of evidence-gathering procedures performed
Disclosures’ and the ‘Topic Specific Disclosures’ of the ‘GRI in a limited assurance engagement is less than that for a
Table’ of the Report that fall within the foregoing agreed upon reasonable assurance engagement, and therefore a lower
assurance scope. level of assurance is provided.

Visits to the Company’s headquarters in Athens, where we Based on the procedures performed during our review, as
reviewed, on a sample basis, the procedures for developing described above, nothing has come to our attention that causes
and managing the content of the Report, as well as the current us to believe that the ‘General Disclosures’ and the ‘Topic
corporate governance structure with respect to sustainable Specific Disclosures’ marked with the symbol ‘√’ in the ‘GRI
development issues. Table’ of the Report for the period between 1 January 2017
and 31 December 2017 are not accurately stated in all material
Comparing the information presented in the Report within respects.
the foregoing agreed upon assurance scope to corresponding
information included in existing sources, on a sample basis, to This content assurance report was drafted solely for the
determine whether the relevant information has been included Company in accordance with the terms of our engagement.
in the Report. Our work has been undertaken so that we might present to
the Company the matters referred to in the content assurance
Reviewing the information presented in the Report within report, and for no other purpose. We do not accept or assume
foregoing agreed upon assurance scope in order to determine, responsibility to anyone other than Goldair Aviation Handling
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
knowledge of and experience obtained with regard to the conclusions we have reached.
Company’s sustainable development performance. KPMG Consultants S.A.

Where financial information (text and/or data) within the remit George Raounas, Partner
of the certified public accountant-auditor’s scope was utilised Athens, 10 August 2018

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 Assurance Standards Board (IAASB).

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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