The Responsible Management Balance Sheet was devised in 2011 for the purpose of grouping together the CSR-related indicators which, due to their relevance, are critical for the company and for its stakeholders. Given their importance, the company carries out more exhaustive ongoing
monitoring of such data in order to ensure higher reliability in information management and reporting.

This scorecard is verified by an independent third party, and is published twice a year on the Abengoa website and in this report in order to provide information on the evolution of company performance to stakeholders.