Page 69 - Corporate Responsibility Report 2013
P. 69
Corporate Responsibility Report 2013
ERNST & YOUNG (HELLAS) Tel: +30 210 2886 000
Certified Auditors – Accountants S.A. Fax:+30 210 2886 905
11th Km National Road Athens-Lamia
144 51 Athens, Greece ey.com
INDEPENDENT ASSURANCE STATEMENT
To the management of Athens International Airport S.A.
The Athens International Airport 2013 Corporate Responsibility Report (“the Report”) has been prepared
by the management of Athens International Airport S.A. (“AIA”), which is responsible for the collection
and presentation of the information contained therein. Our responsibility, in accordance with AIA
management’s instructions, is to carry out a “limited level” assurance engagement on the English version
of the Report, and to include assurance comments from our work in relevant sections of the Report.
Our responsibility in performing our assurance engagement is solely to the management of AIA and in
accordance with the terms of reference agreed between us. We neither accept nor we assume any
responsibility and for any other purpose, to any other person or organization. Any reliance any third party
may place on the Report is entirely at its own risk and responsibility.
Work scope and criteria
Our assurance engagement has been planned and performed in accordance with ISAE3000 and the
requirements of a Type 2 assurance engagement, as defined by AA1000AS, in order to provide a limited
level assurance opinion on:
1. Adherence to the AccountAbility Principles of Inclusivity, Materiality and Responsiveness, against
the relevant criteria found in the AA1000APS.
2. Accuracy and completeness of quantitative data and plausibility of qualitative information related to
the GRI G4 General and Specific Standard Disclosures (indicated in the assurance column of the
GRI G4 Content Index with a checkmark, pp. 60-65), against the “In accordance – Core”
requirements.
3. Adherence to the United Nations Global Compact (UNGC) Communication on Progress (CoP)
requirements, against the guidelines found in the Practical Guide to the UNGC CoP.
4. Adherence to Clause 4 “Principles of Social Responsibility” of ISO26000:2010, as this is reported in
the “Linkage table between ISO26000:2010 and GRI G4 Guidelines”.
What we did to form our conclusions
In order to form our conclusions in relation to the scope and criteria mentioned above, we undertook (but
were not limited to) the steps outlined below:
► Interviewed a selection of AIA managers to understand the current status of corporate
responsibility activities and progress made during the reporting period.
► Reviewed AIA’s approach to stakeholder engagement through interviews with managers
responsible for engagement activities at corporate level and reviews of associated documentation.
► Reviewed AIA’s processes for determining material issues to be included in the Report, as well
as the coverage of material issues within the Report, against aspects found in the “GRI G4 Airport
Operators Sector Disclosures”, material issues and areas of performance covered in external media
reports, and sustainability reports of selected European peers.
► Interviewed specialists responsible for managing, collating and reviewing sustainability data
reported for internal and public reporting purposes, linked to the G4 General and Specific Standard
Disclosures under the scope of our assurance engagement (indicated in the assurance column of
the GRI G4 Content Index with a checkmark, pp. 60-65).
aia.gr / 69
ERNST & YOUNG (HELLAS) Tel: +30 210 2886 000
Certified Auditors – Accountants S.A. Fax:+30 210 2886 905
11th Km National Road Athens-Lamia
144 51 Athens, Greece ey.com
INDEPENDENT ASSURANCE STATEMENT
To the management of Athens International Airport S.A.
The Athens International Airport 2013 Corporate Responsibility Report (“the Report”) has been prepared
by the management of Athens International Airport S.A. (“AIA”), which is responsible for the collection
and presentation of the information contained therein. Our responsibility, in accordance with AIA
management’s instructions, is to carry out a “limited level” assurance engagement on the English version
of the Report, and to include assurance comments from our work in relevant sections of the Report.
Our responsibility in performing our assurance engagement is solely to the management of AIA and in
accordance with the terms of reference agreed between us. We neither accept nor we assume any
responsibility and for any other purpose, to any other person or organization. Any reliance any third party
may place on the Report is entirely at its own risk and responsibility.
Work scope and criteria
Our assurance engagement has been planned and performed in accordance with ISAE3000 and the
requirements of a Type 2 assurance engagement, as defined by AA1000AS, in order to provide a limited
level assurance opinion on:
1. Adherence to the AccountAbility Principles of Inclusivity, Materiality and Responsiveness, against
the relevant criteria found in the AA1000APS.
2. Accuracy and completeness of quantitative data and plausibility of qualitative information related to
the GRI G4 General and Specific Standard Disclosures (indicated in the assurance column of the
GRI G4 Content Index with a checkmark, pp. 60-65), against the “In accordance – Core”
requirements.
3. Adherence to the United Nations Global Compact (UNGC) Communication on Progress (CoP)
requirements, against the guidelines found in the Practical Guide to the UNGC CoP.
4. Adherence to Clause 4 “Principles of Social Responsibility” of ISO26000:2010, as this is reported in
the “Linkage table between ISO26000:2010 and GRI G4 Guidelines”.
What we did to form our conclusions
In order to form our conclusions in relation to the scope and criteria mentioned above, we undertook (but
were not limited to) the steps outlined below:
► Interviewed a selection of AIA managers to understand the current status of corporate
responsibility activities and progress made during the reporting period.
► Reviewed AIA’s approach to stakeholder engagement through interviews with managers
responsible for engagement activities at corporate level and reviews of associated documentation.
► Reviewed AIA’s processes for determining material issues to be included in the Report, as well
as the coverage of material issues within the Report, against aspects found in the “GRI G4 Airport
Operators Sector Disclosures”, material issues and areas of performance covered in external media
reports, and sustainability reports of selected European peers.
► Interviewed specialists responsible for managing, collating and reviewing sustainability data
reported for internal and public reporting purposes, linked to the G4 General and Specific Standard
Disclosures under the scope of our assurance engagement (indicated in the assurance column of
the GRI G4 Content Index with a checkmark, pp. 60-65).
aia.gr / 69
