Qantas 2008 Annual Report Download - page 152

150 Qantas Annual Report 2008
Independent Review Report
to Qantas on sustainability information in its Annual Report 2008
Introduction
We have been engaged by Qantas to review selected sustainability performance data (the Performance Data)
for the year ended 30 June 2008 as reported in the Qantas Annual Report (the Report) on pages 147 and 148.
Scope
Sustainability reporting in the Report and management responsibilities
The management of Qantas are responsible for the preparation of the Report and the information and assessments
contained within it, for determining Qantas’ objectives in relation to sustainability performance, and for establishing
and maintaining appropriate performance management and internal control systems from which the reported
information is derived. Management’s assertions about the effectiveness of the performance management and
internal control systems are included in a separate letter we have received from management.
Review approach
We have conducted an independent review of the Performance Data set out on pages 147 and 148 of the Report
for the year ended 30 June 2008, for Qantas’ Group operations in Australia and overseas (unless otherwise stated).
There are no mandatory requirements for the preparation, publication or review of sustainability performance data.
Qantas applies its own internal reporting guidelines for sustainability reporting (“the Criteria”), a concise version
of which can be found in the Glossary on page 152 of the Report. The selection and suitability of the Criteria is the
responsibility of management and our review did not include an assessment of the adequacy of the Criteria. Further,
the internal control structure which management has established and from which the Performance Data has been
derived, has not been reviewed and no opinion is expressed as to its effectiveness.
Our review was conducted in accordance with the 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, and with Australian Auditing Standards AUS 108 “Assurance Engagements”
and AUS 902 “Review of Financial Reports”. A review is limited primarily to inquiries of company personnel and other
procedures applied to the compilation and presentation of the quantitative data. A review does not provide all evidence
that would be required in an audit thus the level of assurance provided is less than that given in an audit. We have not
performed an audit and, accordingly, do not express an audit opinion.
We performed procedures in order to obtain all the information and explanations that we considered necessary
to provide suffi cient evidence for us to state whether anything has come to our attention that would indicate the
Performance Data has not been presented fairly in accordance with the Criteria established by management.
Our review report is prepared for the use of Qantas. We disclaim any assumption of responsibility for any reliance on
the review report, or on the Sustainability Report it relates to, to any person other than Qantas or for any other purpose
other than that for which the review report is prepared. Our prior written consent is required before our name is quoted
in any material other than in the Report. The defi nitive version of the review report will be the one bearing our original
manuscript signature and Management are responsible for any errors or inaccuracies appearing in any reproduction
in any form or medium.
The Performance Data
We have conducted an independent review of the Performance Data set out on pages 147 and 148 of the Report
for the year ended 30 June 2008, for Qantas’ Group operations in Australia and overseas (unless otherwise stated).
Aviation Fuel (on page 148);
Electricity (Australia) (on page 148);
Natural Gas (Australia) (on page 148);
Ground Petrol and Ground Diesel (Australia) (on page 148);
Water (Australia) (on page 148);
Fuel per 100 Revenue Tonne Kilometres (RTK) (Qantas) (on page 148);
CO2 and CO2-e emissions per 100 Revenue Tonne Kilometres (RTK) (Qantas) (on page 148);
NOX per Landing Take-Off Cycle (LTO) (Qantas) (on page 148);
CO2 emissions for Aviation (on page 148);
CO2-e emissions for Aviation (on page 148);
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For personal use only