Limited Assurance Report of the Independent Auditor regarding Sustainability Information 1)
To the Management Board of Flughafen München GmbH, Munich
We have been engaged to perform an independent limited assurance engagement on selected sustainability disclosures such as Materiality and boundaries of the report, Dialog with stakeholder groups, disclosures on management approaches for selected material aspects (Customer focus; Employee training and recruitment; Equal opportunities and cultural diversity; Employee satisfaction; Training and skills management; Greenhouse gas (CO2) and air pollutant emissions) including performance indicators and other information in relation to these material aspects, as well as the information and performance indicators on Workforce structure and Employees covered by collective bargaining agreements, air traffic figures/material use, Noise; Biodiversity, Occupational health and safety for the business year 2017 of Flughafen München GmbH (further: «Flughafen München»), in the Integrated report 2017 (further: «Report») published under https://report2017.munich-airport.com.
Selected disclosures included in the scope of our assurance engagement are marked in the GRI Content Index with the following symbol: «» and the disclosures on Management Approaches highlighted in the table «Material Topics», published online under https://report2017.munich-airport.com.
The legal representatives of Flughafen München are responsible for the preparation of the Report in accordance with the Reporting Criteria. Flughafen München’s Report applies the principles and standard disclosures of the GRI Standards of the Global Reporting Initiative, the Corporate Accounting and Reporting Standard (Scope 1 and 2) and the Corporate Value Chain (Scope 3) Standard of the Greenhouse Gas Protocol initiative by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), supported by internal guidelines, as Reporting Criteria (further: «Reporting Criteria»).
This responsibility of the legal representatives includes the selection and application of appropriate methods to prepare the Report and the use of assumptions and estimates for individual qualitative and quantitative sustainability disclosures which are reasonable in the circumstances. Furthermore, this responsibility includes designing, implementing and maintaining systems and processes relevant for the preparation of the Report in a way that is free of – intended or unintended – material misstatements.
Independence and quality assurance on the part of the auditing firm
We are independent from the Company in accordance with the requirements of independence and quality assurance set out in legal provisions and professional pronouncements and have fulfilled our additional professional obligations in accordance with these requirements.
We are independent from the entity in accordance with the requirements of independence and quality assurance set out in legal provisions and professional pronouncements and have fulfilled our additional professional obligations in accordance with these requirements. Our audit firm applies the legal provisions and professional pronouncements for quality assurance, in particular the professional code for German Public Auditors and Chartered Accountants (in Germany) and the quality assurance standard of the German Institute of Public Auditors (Institut der Wirtschaftsprüfer, IDW) regarding quality assurance requirements in audit practice (IDW QS 1), both in accordance with the International Standard on Quality Control, published by International Auditing and Assurance Standards Board (IAASB) .
Our responsibility is to express a conclusion based on our work performed and the evidences obtained on the disclosures marked in the GRI Content Index with the following symbol «» and the disclosures on Management Approaches highlighted in the table «Material Topics».
We conducted our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised): «Assurance Engagements other than Audits or Reviews of Historical Financial Information» published by IAASB. This Standard requires that we plan and perform the assurance engagement to obtain limited assurance whether any matters have come to our attention that cause us to believe that above mentioned sustainability information for the period from 1 January 2017 to 31 December 2017, has not been prepared, in all material respects in accordance with the aforementioned Reporting Criteria. We do not, however, issue a separate conclusion for each sustainability disclosure. In a limited assurance engagement the evidence gathering procedures are more limited than in a reasonable assurance engagement and therefore less assurance is obtained than in a reasonable assurance engagement. The choice of audit procedures is subject to the auditor’s own judgement.
Within the scope of our engagement, we performed amongst others the following procedures:
- Evaluation of the process for determining material aspects and respective boundaries, including results of Flughafen München’s stakeholder engagement.
- A risk analysis, including a media search, to identify relevant information on Flughafen München’s sustainability performance in the reporting period.
- Evaluation of the design and implementation of the systems and processes for the collection, processing and control of selected sustainability information, including the consolidation of the data.
- Inquiries of personnel at Group level responsible for providing the data, carrying out internal control procedures and consolidating the data.
- Inquiries of personnel at subsidiary level responsible for providing the data, carrying out internal control procedures and consolidating the data for the human resource indicators.
- Analytical assessment of data and trends which were consolidated on Group level and reported by subsidiaries.
- Evaluation of selected internal and external documents.
- Utilization of confirmation by third parties for information about CO2 emissions on basis of emission reports of the German Emissions Trading Authority in the Federal Environmental Agency (Deutsche Emissionshandelsstelle im Umweltbundesamt).
- Assessment of the overall presentation of the selected sustainability information included in our scope.
As presented in the table «Material Topics», the material topics were mapped according to their contributions to the Sustainable Development Goals (SDGs). The accuracy of this mapping was not part of the limited assurance engagement.
Flughafen München has in place Class 1 Sound Level Meters for aircraft noise measurements, which are calibrated and assessed on a regular basis. The calculations for consolidating measured noise volumes into the externally disclosed continuous sound levels are made using the TsReporting system of Topsonic Systemhaus GmbH, Würselen, which is a commonly used software in the industry, appropriate for this application. Calculations of the various acoustical parameters basically follow DIN 45643:2011 «Measurement and assessment of aircraft sound». The software company has a valid ISO DIN 9001:2008 certificate. Auditing the applied software’s underlying conversion and computation processes has not been part of this assurance engagement.
Based on the procedures performed and the evidence received to obtain assurance, nothing has come to our attention that causes us to believe that the disclosures included in the scope of our assurance engagement for the business year 2017, published in the Report and marked with «» in the GRI Content Index and the disclosures on Management Approaches highlighted in the table «Material Topics», published in the Integrated Report 2017 of Flughafen München, are, in all material respects not prepared in accordance with the Reporting Criteria.
Without affecting the conclusion above, we recommend to harmonize the data collection process of the human resource figures for all entities and to strengthen the execution and documentation of internal controls to ensure accurate data aggregation.
Restriction of Use / Clause on General Engagement Terms
This report is issued for the purposes of the Management Board of Flughafen München GmbH, Munich, only. We assume no responsibility with regard to any third parties.
Our assignment for the Management Board of Flughafen München GmbH, Munich, and professional liability is governed by the General Engagement Terms for Wirtschaftsprüfer (German Public Auditors) and Wirtschaftsprüfungsgesellschaften (German Public Audit Firms) (Allgemeine Auftragsbedingungen für Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften) in the version dated January 1, 2017 (https://www.kpmg.de/bescheinigungen/lib/aab_english.pdf). By reading and using the information contained in this report, each recipient confirms having taken note of provisions of the General Engagement Terms (including the limitation of our liability for negligence to EUR 4 million as stipulated in No. 9) and accepts the validity of the General Engagement Terms with respect to us.
Munich, July 3rd 2018
Jens C. Laue ppa. Christian Hell
[German Public Auditor]