Abengoa’s annual Corporate Social Responsibility Report (CSRR) contains reliable information on the most important changes to have occurred over the year in relation to the social, economic and environmental impacts of company business, while also addressing any other aspects that might prove relevant to company stakeholders.

Remaining true to its commitment to transparency, Abengoa has now published a report for the last ten years in order to describe the company’s performance across the territories in which it operates, encompassing the three core activities around which business at Abengoa revolves: Engineering and construction, Infrastructures under concession and Industrial production.

In preparing this report, the company has followed the guidance provided in version 3.1 of the Global Reporting Initiative (GRI) and the principles the AA1000AS standard, the world’s first sustainability assurance norm, with the aim of aiding comprehension, allowing for benchmarking and providing the utmost transparency to our stakeholders.

The information contained in this report reflects the quality principles set by the GRI and is balanced, comparable, accurate, periodic, clear and reliable.

The CSRR also provides information on Abengoa’s unflinching commitment to the UN Global Compact, the ten principles of which govern all company action, activity and strategy.

Similarly, in defining its Corporate Social Responsibility Management System, Abengoa has relied on the guidance provided by international standard ISO 26000:2010 “Guidance on Social Responsibility”.

Within the company, the rules and guidance established under ISO 26000:2010 are reflected in the following norms of obligatory compliance (NOC) for all Abengoa employees, without exception:

• NOC-10/003, on Corporate Social Responsibility: This norm embraces all aspects relating to CSR management and strategy, the associated reporting and auditing system, disclosure of company performance in terms of sustainability and CSR, analysis of material issues and management of social action, among others.
• NOC-04, on Human Resources: Encompasses all aspects relating to policies, principles and commitments relating to labor practices, human rights, diversity, equality, staff training, industrial relations, professional development and pay, occupational risk prevention, the system for managing Labor Social Responsibility (LSR), the Code of Conduct and the Whistleblower Channel, among others.
• NOC-05, on Quality and Environmental Management, which includes aspects relating to quality management and relations with customers, environmental concerns, the preparation of the Greenhouse Gas Inventory and the Social Responsibility Code for suppliers, among others.
• NOC-08, on Consolidation, Auditing and Fiscal Management, covering all aspects relating to auditing and internal control, the audit committee, corporate governance, transparency and anticorruption policies, among others.
• NOC-03, on Management of Legal Affairs, Risk Analysis and Insurance Management, which brings together aspects related to regulatory compliance, risk analysis and management (including sustainability risks and corporate social responsibility), contractual relations with suppliers and partners and good corporate governance, among others.

Unless stated otherwise, all performance indicators included in this report relate to the business undertaken in 2012 by all Abengoa companies that have a significant social, environmental or economic impact and whose management is under the effective control of Abengoa. This report also includes information on previous years, insofar as relevant and available, thus providing readers with a wider picture of how the company has been performing and evolving.

Due to the acquisitions and divestments undertaken in 2012, the report perimeter is not the same as for 2011. Please see the list of Abengoa companies provided in appendix E.