Abengoa has a channel in place, which was formally implemented in 2007 in accordance with the requirements of the Sarbanes-Oxley Act, whereby interested parties report irregularities to the Audit Committee.

Abengoa currently has two whistleblowing channels in place.
 

An internal channel, whereby all employees can communicate any supposed irregularities in matters of accounting, auditing or breaches of the company’s Code of Conduct. Issues are reported via e-mail or ordinary mail.

Furthermore, Abengoa has an external channel enabling third parties unrelated to the company to communicate any alleged irregularities, fraudulent conduct or behavior that runs contrary to Abengoa’s Code of Conduct. This is carried out through the company’s web page.

The claiming party may claim confidentiality when reporting the issue, or may do so anonymously.

The aim of the company in creating these channels is to provide a means of direct communication with the management and governing bodies, whereby interested parties may report any possible irregularity, breach, or conduct deeemed unethical or illegal, or any such conduct that runs contrary to the rules governing Abengoa.