Qantas 2010 Annual Report Download - page 117

115 ANNUAL REPORT 2010
to Qantas on sustainability performance statistics in its Annual Report 2010
Independent Limited Assurance Report
INTRODUCTION
We have been engaged by Qantas to review the sustainability performance
statistics (the Performance Statistics) for the year ended 30 June 2010
as presented in the Sustainability Statistics and Notes section (the
Sustainability Section) of the Qantas Annual Report (the Report).
MANAGEMENT RESPONSIBILITIES FOR THE
PERFORMANCE STATISTICS
The Management of Qantas is responsible for the preparation and
presentation of the Performance Statistics and for establishing and
maintaining appropriate performance management and internal control
systems from which the reported information is derived.
There are no mandatory requirements for the preparation, publication
or review of sustainability performance statistics. Qantas applies its own
internal reporting guidelines for sustainability reporting (the Criteria),
which can be found in the Sustainability Statistics De nitions of the
Sustainability Section of the Report.
OUR RESPONSIBILITY
Our responsibility is to conduct an independent review of the
Performance Statistics set out in the Sustainability Section of the Report
for the year ended 30 June 2010 for the Qantas Group’s operations in
Australia and overseas (unless otherwise stated).
Further, the internal control structure, which Management has
established and from which the Performance Statistics have been
derived, has not been reviewed and no opinion is expressed as to
its effectiveness.
We conducted our engagement in accordance with 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. That Standard requires that we comply with applicable
ethical requirements, including independence requirements, and that
we plan and perform the engagement to obtain limited assurance about
whether the Report is free from material misstatement.
A limited assurance engagement on a sustainability report consists
of making inquiries, primarily of persons responsible for the preparation
of information presented in the sustainability report, and applying
analytical and other evidence gathering procedures, as appropriate.
These procedures comprised:
— Inquiries with management of processes for development and
calculation of indicators and performance of walkthroughs of
these processes
— Analytical procedures and speci c sample testing
— Interviews with relevant staff at business unit level responsible for
providing the information in the Report
— Comparing the information presented in the Report to corresponding
information in the relevant underlying sources to determine whether
all the relevant information contained in such underlying sources has
been included in the Report
— Reading the information presented in the Report to determine
whether it is in line with our overall knowledge of, and experience
with, the sustainability performance of Qantas
The extent of evidence gathering procedures performed in a limited
assurance engagement is less than that for a reasonable assurance
engagement, and therefore a lower level of assurance is provided.
We performed procedures in order to obtain all the information and
explanations that we considered necessary to provide suf cient evidence
for us to state whether anything has come to our attention that would
indicate that the Performance Statistics have not been prepared and
presented, in all material respects, in accordance with the Criteria
established by management.
Our review report is prepared solely for the use of Qantas in accordance
with the terms of our engagement. We disclaim any assumption of
responsibility for any reliance on this limited assurance report to any
person other than Qantas or for any other purpose other than that for
which it is prepared.
THE PERFORMANCE STATISTICS
We have conducted an independent review of the Performance Statistics
set out in the Sustainability Section of the Report for the year ended
30 June 2010, for the Qantas Group’s operations in Australia and
overseas (unless otherwise stated) under the following headings:
1 Health and safety
2 Customer
3 People
4 Environment
5 Financial
6 Community
INDEPENDENCE
In conducting our review, we have complied with the applicable
independence requirements of the Accounting Professional and Ethical
Standards Board.
CONCLUSION
Based on the procedures performed as described above, nothing has come
to our attention to indicate that the Performance Statistics set out in
the Sustainability Section of the Report for the year ended 30 June 2010,
have not been prepared and presented, in all material respects,
in accordance with the Criteria established by management.
KPMG
Sydney
30 August 2010