Sustainability Report 2016

114

VERIFICATION STATEMENT

Scope and Objective

Methodology

Hong Kong Quality Assurance Agency (HKQAA) has been commissioned

by The Hong Kong and China Gas Company Limited (Towngas) to

conduct an independent verification of its Sustainability Report 2016 (the

Report). The Report outlines the economic, safety, environmental and

social performance of Towngas for the period 1st January 2016 to 31st

December 2016 for its operations within and outside Hong Kong.

The aim of this verification is to provide reasonable assurance of

the information stated in the Report in terms of the principles for

defining report contents and report quality. The Report is prepared

in accordance with the Core Option of the Global Reporting Initiative

(GRI) G4 Sustainability Reporting Guidelines and the Oil and Gas Sector

Disclosures as well as the Environmental, Social and Governance

Reporting Guide (ESG Guide) of The Stock Exchange of Hong Kong

Limited.

The verification methodology was reference to practices such as:

• International Standard on Assurance Engagement 3000 (Revised)

– “Assurance Engagement Other Than Audits or Reviews of Historical

Financial Information” issued by the International Auditing and

Assurance Standards Board;

• GRI G4 Sustainability Reporting Guidelines and the Oil and Gas Sector

Disclosures; and

• ESG Guide

The verification procedure included reviewing relevant documentation,

interviewing responsible personnel with accountability for preparing

the Report and verifying the selected representative sample of data

and information consolidated in the Report. Raw data and supporting

evidence of the selected samples were thoroughly examined.