Hong Kong Quality Assurance Agency (HKQAA) was commissioned by the Hong Kong Housing Authority (HA) to undertake an independent verification of its Sustainability Report 2019/20 (the Report). The Report highlights HA’s major sustainability commitments and performance in terms of environmental, social and economic sustainability from the period of 1 April 2019 to 31 March 2020.
The process applied in this verification was based on the International Standard on Assurance Engagement 3000 (ISAE 3000) – “Assurance Engagement Other Than Audits or Reviews of Historical Financial Information” issued by the International Auditing and Assurance Standards Board. Our evidence gathering process was designed to obtain a reasonable level of assurance as set out in the standard for the purpose of devising the verification conclusion and the extent of this verification process undertaken was provided for the core aspects of the GRI Standards.
In order to understand the process that HA adopted to ascertain the key sustainability issues and impacts, the Report compilation process was discussed including stakeholder engagement and materiality assessment processes. Also, system and process for collecting, collating and reporting sustainability performance data were verified. Our verification procedure performed covered reviewing of relevant documentation, interviewing responsible personnel with accountability for preparing the report contents and verifying the selected representative sample of data and information. Raw data and supporting evidence of the selected samples were also thoroughly examined during the verification process.
HA is responsible for the collection and presentation of the information presented. HKQAA does not involve in calculating, compiling, or in the development of the Report. Our verification activities are independent from HA.
Based on the verification results and in accordance with the verification procedures undertaken, HKQAA has obtained reasonable assurance and is in the opinion that:
Nothing has come to HKQAA’s attention that the selected sustainability performance information and data contained in the Report has not been prepared and presented fairly and honestly, in all material aspects, in accordance with the verification criteria.
Jorine Tam
Director, Corporate Business
January 2021
