Page 153 - Hong Kong Housing Society Sustainability Report 2023/24

VERIFICATION STATEMENT
核實聲明

VERIFICATION STATEMENT

Scope and Objective of Verification
Hong Kong Quality Assurance Agency (“HKQAA”) has been engaged by the Hong Kong Housing Society (“HKHS”)
to undertake an independent verification of its Sustainability Report 2023/24 (“the Report”). The Report stated the
sustainability performance of HKHS in the period of 1 April 2023 to 31 March 2024 for its main operations in
st
st
Hong Kong. The objective of this verification is to provide an independent reasonable assurance on the reliability
of the report content in accordance with the Global Reporting Initiative Sustainability Reporting Standards (“GRI
Standards”) 2021.
Level of Assurance and Methodology

The process applied in this verification was based on the International Standard on Assurance Engagements 3000
(Revised), Assurance Engagements 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. The
extent of this verification process covered the criteria set in the GRI Standards.
The verification process included verifying information relevant to reporting and management procedures,
including stakeholder engagement methods and result, and materiality assessment processes. In addition, system
and process for collecting, collating and reporting sustainability performance data were verified. Raw data and
supporting evidence of the selected representative samples were also thoroughly examined during the verification
process.
Independence
HKHS 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
HKHS. There was no relationship between HKQAA and HKHS that would affect the independence of HKQAA for the
verification service.
Conclusion

Based on the verification results, HKQAA has obtained a reasonable assurance and is in the opinion that:
• The Report has been prepared in accordance with the GRI Standards 2021;
• The Report illustrates the sustainability performance of HKHS in a balanced, clear, comparable and timely
manner; and
• The data and information disclosed in the Report is consistent, reliable and complete.

Nothing has come to HKQAA attention that the selected sustainability performance information and data contained
in the Report has not been prepared and presented fairly and honestly, in material aspects, in accordance with
the verification criteria. In conclusion, the Report reflects truthfully the sustainability commitments, policies and
performance of HKHS, and discloses transparently their sustainability performance that is commensurate with their
sustainability context and materiality.
Signed on behalf of Hong Kong Quality Assurance Agency

Connie Sham
Head of Audit
August 2024

PB Hong Kong Housing Society Sustainability Report 2023/24 香港房屋協會 2023/24 可持續發展報告 151