Independent Assurance Report 1)
To the Executive 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 (Energy & emissions; Employment; Occupational health and safety; Education and training; Diversity and equal opportunities; Product and service labelling; Air traffic figures/material use; Noise; Biodiversity) 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, for the business year 2016 of Flughafen München GmbH (further «Flughafen München»), published in the Integrated report 2016 (further «the Report») published under report2016.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 listed in the table «Management approaches assessed», published online under report2016.munich-airport.com.
Management´s Responsibility for the Report
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.
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.
Confirmation of the auditor ensuring independence and quality
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.
KPMG AG Wirtschaftsprüfungsgesellschaft oberserves 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 draft quality assurance standard of the German Institute of Public Auditors (Institut der Wirtschaftsprüfer, IDW) regarding quality assurance requirements in audit practice (IDW EQS 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 listed in the table «Management approaches assessed», published under report2016.munich-airport.com.
Nature and extent of the assurance engagement
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» and the International Standard on Assurance Engagements (ISAE) 3410: «Assurance Engagements on Greenhouse Gas Statements» of the International Auditing and Assurance Standards Board (IAASB). These standards require that we comply with our professional duties and plan and perform the assurance engagement to obtain a limited level of assurance to preclude that the above mentioned qualitative and quantitative sustainability disclosures are not prepared, in all material respects, in accordance with the aforementioned Reporting Criteria. 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. This includes the assessment of the risk of material misstatement in the Report under consideration of the Reporting Criteria.
Within the scope of our engagement, we performed amongst others the following procedures when conducting the limited assurance:
- An 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.
- Interviews with management and relevant staff at Group level who are responsible for the management of material topics.
- An 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.
- Interviews with relevant staff at Group level responsible for providing the data, carrying out internal control procedures and consolidating the data.
- Evaluating internal and external documentation to determine whether selected qualitative and quantitative sustainability information is supported by sufficient evidence and presented in an accurate and balanced manner.
- Analytical assessment of data and trends which were consolidated on Group level and reported by subsidiaries.
- An evaluation of the overall presentation of the selected sustainability information included in our scope.
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 evidences received, 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 2016, published in the Report and marked with «» in the GRI Content Index and listed in the table «Management approaches assessed», published online under report2016.munich-airport.com, 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 for all entities and to strengthen the execution and documentation of internal controls to ensure accurate data aggregation.
Purpose of the assurance report
This assurance report is issued based on an assurance engagement agreed upon with Flughafen München. The assurance engagement to obtain limited assurance is issued on purpose of Flughafen München and the assurance report is solely for information purposes of Flughafen München on the results of the assurance engagement.
This assurance report must not be used as basis for (financial) decision-making by third parties of any kind. We have responsibility only towards Flughafen München. We do not assume any responsibility for third parties.
Frankfurt am Main, 23. June 2017
Fischer ppa. Hell