SGS Provides Independent Third-Party Sustainability Assurance for Gammon’s Sustainability Report in Accordance with ISSA 5000

SGS is proud to announce the successful completion of independent third-party sustainability assurance for one of Hong Kong’s first sustainability reports prepared in accordance with the International Standard on Sustainability Assurance (ISSA) 5000.

This assurance was commissioned by Gammon Construction Limited (Gammon), a leading construction and engineering company in Asia. As part of this engagement, SGS conducted a rigorous and impartial assessment of Gammon’s sustainability disclosures within its latest reporting cycle, including thorough checks for quality, accuracy, and reliability of key data. This assured reporting not only underscores Gammon’s forward-thinking perspective to sustainable development but also marks a pioneering milestone for Hong Kong’s construction industry. By adopting internationally recognized sustainability assurance standards, Gammon reinforces its leadership position in the sector.

Addressing growing expectations for sustainability assurance

With the increasing global demand for consistent and high-quality ESG reporting, ISSA 5000 establishes a new benchmark. Introduced by the International Auditing and Assurance Standards Board (IAASB) in November 2024, this standard applies to reporting periods beginning on or after December 15, 2026. It is expected to gain widespread adoption across the Asia–Pacific region and the European Union.

ISSA 5000 is aligned with leading global sustainability frameworks, including:

• European Sustainability Reporting Standards (ESRS)
• IFRS Sustainability Disclosure Standards
• Global Reporting Initiative (GRI)

This alignment enables organizations to prepare for cross-border assurance service requirements with greater confidence and consistency.

Gammon's commitment to sustainability leadership

Eddie Tse, Group Sustainability Manager at Gammon Construction, shared: “At Gammon, we are dedicated to setting higher standards in sustainability reporting and practices to ensure our disclosures are both reliable and trustworthy. Our partnership with SGS for a rigorous assurance process under the ISSA 5000 standard has strengthened the auditability of our data, instilling confidence in its completeness and accuracy while refining our focus on future strategies. We are proud to collaborate with SGS and encourage more industry peers to embrace similarly robust sustainability practices, so that together, we can drive meaningful progress toward a more sustainable future.”

Supporting corporate transitions to assured sustainability reporting

Miranda Kwan, Director of Business Assurance at SGS in Hong Kong, remarked: “ISSA 5000 marks a pivotal advancement in the field of sustainability assurance. By providing a standardized and globally recognized framework, the standard significantly enhances the clarity, consistency, and reliability of sustainability disclosures. It lays a strong foundation for assurance providers and reporting entities alike as they navigate increasingly complex ESG expectations.”

She added, “We are proud to have supported Gammon for over a decade, delivering annual independent third-party verification in accordance with ISO 14064-1 for greenhouse gas (GHG) emissions. Gammon has demonstrated exemplary commitment by extending their reporting boundary beyond Hong Kong to include operations in Dongguan, Shenzhen, and Singapore, encompassing Scope 1, 2, and 3 emissions sources. This level of transparency and accountability not only highlights their leadership in sustainability but also sets a high benchmark for the whole construction sector across the region.”

From complexity to clarity with IMPACT NOW

SGS IMPACT NOW is a global initiative designed to support organizations transform sustainability complexity into clarity and action. With over 30 years of experience, SGS empowers businesses to define clear goals and commitments, drive meaningful progress, and communicate sustainability outcomes with confidence, transparency, and precision.