Appendix to GRI indicators

Appendix to GRI indicators

Appendix

2-21 ANNUAL TOTAL COMPENSATION RATIO*

PERCENTAGE INCREASE IN ANNUAL TOTAL COMPENSATION RATIO*

2-30 PERCENTAGE OF EMPLOYEES COVERED BY COLLECTIVE BARGAINING AGREEMENTS

201-1. DIRECT ECONOMIC VALUE GENERATED AND DISTRIBUTED

207-4. TAX: COUNTRY-BY-COUNTRY REPORT

INCOME TAX: STATUTORY VS. EFFECTIVE RATE BY JURISDICTION

301-1. MATERIALS USED BY WEIGHT OR VOLUME

301-2. RECYCLED MATERIALS CONSUMED*

302-1. ENERGY CONSUMPTION WITHIN THE ORGANIZATION*

302-2. ENERGY CONSUMPTION OUTSIDE OF THE ORGANIZATION*

303-3 WATER WITHDRAWAL*

303-4 WATER DISCHARGE*

303-5 WATER CONSUMPTION*

304-4. SPECIES APPEARING ON THE IUCN RED LIST AND NATIONAL CONSERVATION LISTS WHOSE HABITATS ARE IN AREAS AFFECTED BY THE OPERATIONS

305-1. DIRECT (SCOPE 1) GHG EMISSIONS (tCO₂ EQ)*

305-2. ENERGY INDIRECT (SCOPE 2) GHG EMISSIONS (tCO₂ EQ)*

GHG EMISSIONS (SCOPE 1 + SCOPE 2) (tCO₂ EQ/REVENUES (M€))*

GHG EMISSIONS (SCOPE 1 + SCOPE 2) (tCO₂ EQ/REVENUES (M€))*

305-3. Other indirect GHG emissions (Scope3) (tCO₂ eq) *

305-5. REDUCTION OF GHG EMISSIONS*

305-7. NITROGEN OXIDES (NOx), SULFUR OXIDES (SOx), AND OTHER SIGNIFICANT AIR EMISSIONS

306-3. WASTE GENERATED* / 306-4. WASTES DIVERTED FROM DISPOSAL* / 306-5. WASTE DIRECTED FOR DISPOSAL*

CRE8. TYPE AND NUMBER OF SUSTAINABILITY CERTIFICATIONS, RATINGS AND LABELING SYSTEMS FOR NEW CONSTRUCTION, MANAGEMENT, OCCUPANCY AND RECONSTRUCTION

401-1. NEW EMPLOYEE HIRES AND EMPLOYEE TURNOVER

403-1. WORKER REPRESENTATION ON FORMAL WORKER-COMPANY HEALTH AND SAFETY COMMITTEE

403-8 WORKERS COVERED BY AN OCCUPATIONAL HEALTH AND SAFETY MANAGEMENT SYSTEM (ISO 45001)

403-10 OCCUPATIONAL DISEASES AND ILLNESSES

404-1 AVERAGE TOTAL TRAINING HOURS AND AVERAGE NUMBER OF TRAINING HOURS PER YEAR PER EMPLOYEE

405-1. DIVERSITY IN GOVERNING BODIES AND EMPLOYEES

405-2 RATIO OF BASIC SALARY AND REMUNERATION OF WOMEN VS. MEN

2-7. EMPLOYEES

Number of employees at year-end by type of workday and gender

		2022		2023
Full Time	Men	19,660	23,598	20,415	24,566
Full Time	Women	3,938	23,598	4,151	24,566
Part Time	Men	480	593	144	233
Part Time	Women	113	593	89	233
TOTAL			24,191		24,799

Number of employees at year-end by type of employment contract and gender

		2022		2023
Temporary contract	Men	4,960	5,670	3,268	3,860
Temporary contract	Women	710	5,670	592	3,860
Undefined contract	Men	15,180	18,521	17,291	20,939
Undefined contract	Women	3,341	18,521	3,648	20,939
TOTAL			24,191		24,799

Number of employees at year-end by age group

		2022		2023
<30	Men	3,484	4,447	3,607	4,642
<30	Women	963	4,447	1,035	4,642
30-45	Men	8,429	10,458	8,388	10,471
30-45	Women	2,029	10,458	2,083	10,471
>45	Men	8,227	9,286	8,563	9,686
>45	Women	1,059	9,286	1,123	9,686
TOTAL		24,191		24,799

Average number of employees by gender, type of contract and professional category

Category 2023	Permanent		Temporary		Total		Total 2023
Category 2023	Men	Women	Men	Women	Men	Women	Total 2023
Executive Committee	4.0	0.0	0.0	0.0	4.0	0.0	4.0
BU Executive Committee and Corporate Director	45.2	12.3	9.9	0.4	55.1	12.8	67.9
Affiliate Executive Committee & Head of Department	257.2	81.4	5.0	0.8	262.2	82.2	344.3
Business Positions Leads	277.6	17.6	4.8	0.2	282.4	17.8	300.2
Manager	2,089.2	565.5	125.1	21.4	2,214.2	586.9	2,801.2
Senior Professional / Supervisor	1,453.4	664.7	44.2	23.0	1,497.6	687.6	2,185.2
Professional	2,319.9	1,214.9	381.6	251.5	2,701.5	1,466.4	4,167.9
Administratives / Support	607.3	612.4	134.5	164.3	741.8	776.7	1,518.5
Blue Collar	10,535.7	546.4	2,560.0	134.4	13,095.7	680.9	13,776.5
Total	17,589.5	3,715.2	3,265.0	595.9	20,854.5	4,311.1	25,165.6

Category 2022	Permanent		Temporary		Total		Total 2022
Category 2022	Men	Women	Men	Women	Men	Women	Total 2022
Manager y categoría superior (Executive, Senior Manager, Head of Department, etc)	2,490.7	616.6	121.3	19.7	2,612.0	636.3	3,248.3
Senior Professional / Supervisor	2,551.7	991.5	56.8	29.3	2,608.4	1,020.8	3,629.2
Professional	5,621.8	1,953.5	446.3	262.8	6,068.1	2,216.4	8,284.4
Administratives / Support	506.4	789.4	138.3	152.3	644.6	941.7	1,586.3
Blue Collar	11,703.4	2,291.4	3,391.6	215.2	15,095.0	2,506.6	17,601.6
Total	22,874.0	6,642.5	4,154.1	679.3	27,028.1	7,321.7	34,349.8

Number of employees at year-end by region and gender

	2022			2023
	Men	Women	Total	Men	Women	Total
Poland	4,568	1,534	6,102	4,706	1,643	6,349
Spain	4,502	911	5,413	4,829	1,000	5,829
Chile	4,468	376	4,844	4,412	405	4,817
United States	3,579	599	4,178	3,781	584	4,365
United Kingdom	867	293	1,160	856	284	1,140
Germany	880	4	884	785	4	789
Canada	548	67	615	483	70	553
Colombia	202	106	308	161	68	229
Türkiye	158	23	181	157	27	184
Australia	97	45	142	120	55	175
Portugal	119	60	179	105	61	166
Puerto Rico	94	15	109	117	19	136
France	19	7	26	20	10	30
Netherlands	4	1	5	8	4	12
Peru	5	4	9	4	4	8
Slovakia	15	4	19	4	0	4
Saudi Arabia	7	0	7	4	0	4
Ireland	0	0	0	1	1	2
Italy	0	2	2	0	2	2
Oman	5	0	5	2	0	2
Tunisia	1	0	1	1	0	1
Brazil	1	0	1	1	0	1
India	0	0	0	1	0	1
Lithuania	1	0	1	0	0	0
TOTAL	20,140	4,051	24,191	20,558	4,241	24,799

	2021	2022	2023
TOTAL Ferrovial	142.84	112.08	116.12
USA	8.61	8.99	9.66
Spain	24.93	13.18	14.67
Poland	17.95	17.26	17.84
United Kingdom	22.99	10.58	5.25
Chile	16.69	16.31	16.44

	2021	2022	2023
TOTAL Ferrovial	-5.85%	-0.49%	-0.32%
USA	-0.66%	-0.94%	236.44%
Spain	18.64%	-0.13 %	0.25%
Poland	38.81%	0.65%	0.80%
United Kingdom	2.34%	2.89%	0.08%
Chile	18.54%	0.75%	0.98%

*90.54% of the average workforce is covered

	Total Workfoce	Employees represented	% 2023	% 2022
Spain	5,829	5,827	100.0%	99.8%
United States	4,365	14	0.3%	0.0%
Canada	553	77	13.9%	0.0%
United Kingdom	1,140	68	6.0%	4.6%
Poland	6,349	5,009	78.9%	79.9%
Latin America	5,191	4,358	84.0%	73.4%
Other countries	1,372	138	10.1%	8.7%
TOTAL	24,799	15,491	62.5%	59.2%

GENERATED (M€)	2021	2022	2023
a) Revenues:
Sales revenue	6,910	7,551	8,514
Other operating income	1	2	1
Financial income	24	104	216
Income from companies accounted for by the equity method	1,198	180	215
TOTAL	8,133	7,837	8,946

DISTRIBUTED (M€)	2021	2022	2023
b) Consumption and expenses (1)
Consumption	1,085	1,197	1,047
Other operating expenses	3,922	4,182	4,885
c) Salaries and employee benefits
Personnel expenses	1,293	1,446	1,599
d) Financial expenses and dividends
Dividends to shareholders	190	132	136
Treasury stock transactions (2)	434	446	114
Financial expenses	334	320	184
e) Taxes
Corporate income tax	-9	30	25
Total	7,249	7,753	7,990
€)	884	84	956

(1) The Group's social action expenses, recorded under Other Operating Expenses, together with the Foundation's expenses, are detailed in the Community Chapter.
(2) Capital reduction through cancellation of treasury stock. For further information, see note 5.1.Shareholders' Equity of the Consolidated Financial Statements.

The following table reflects the amounts paid by Ferrovial in 2022 in euros.

The data for 2022 are published and not those for 2023, in accordance with the obligation to communicate the Country-by-Country Report to the Spanish Tax Agency (in November of each year the report corresponding to the previous year is communicated).

2022 (M€)
Jurisdiction¹	Number of employees²	Revenue³			Profit before income tax³	Income tax (paid)³	Income tax (accrued)³	Tangible Assets³
Jurisdiction¹	Number of employees²	Third parties	Associated	Total	Profit before income tax³	Income tax (paid)³	Income tax (accrued)³	Tangible Assets³
Argentina	0	0.00	0.00	0.00	-0.01	0.00	0.00	0.00
Australia	154	183.09	1.93	185.02	0.41	-0.02	0.00	20.87
Bolivia	0	0.03	0.00	0.03	0.22	0.00	0.00	0.00
Brazil	1	1.93	0.00	1.93	1.63	0.30	0.51	0.00
Canada	621	390.22	2.68	392.90	278.89	13.72	11.80	52.01
Chile	4,870	354.26	52.69	406.95	-14.43	-3.94	0.28	164.75
Colombia	315	15.64	0.05	15.70	-19.52	0.00	0.50	3.51
Czech Republic	0	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Dominican Republic	0	0.00	0.00	0.00	0.00	0.00	0.00	0.00
France	28	15.65	0.07	15.72	0.21	0.86	0.05	0.01
Germany	884	52.81	0.00	52.81	4.57	1.98	1.39	0.05
Greece	0	0.00	0.00	0.00	-0.04	0.00	0.00	0.01
India	3	2.17	0.00	2.17	0.83	0.01	0.00	0.00
Ireland	1	0.10	0.15	0.25	-100.32	0.11	0.49	0.00
Italy	2	0.29	0.00	0.29	0.22	0.00	0.00	0.00
Lithuania	0	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Luxembourg	0	3.12	0.02	3.14	2.09	0.00	0.00	0.00
Mexico	0	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Morocco	0	0.00	0.00	0.00	0.00	0.02	0.00	0.00
Netherlands	12	0.32	20.40	20.72	122.22	2.35	1.08	0.00
New Zealand	0	0.01	0.00	0.01	0.00	0.00	0.00	0.90
Oman	5	30.37	0.00	30.37	37.74	0.00	2.15	0.00
Peru	12	17.99	0.11	18.10	1.91	0.45	1.15	0.71
Poland	6,102	1,814.17	-0.05	1,814.12	133.71	37.61	40.64	277.36
Portugal	178	135.84	1.94	137.78	6.74	1.52	2.26	262.00
Puerto Rico	113	23.45	0.60	24.05	0.76	0.00	0.20	1.83
Qatar	0	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Saudi Arabia	7	7.58	0.55	8.12	5.22	0.00	0.76	0.06
Slovakia	20	15.66	2.20	17.86	2.19	0.96	0.00	0.18
Spain	29,568	1,232.32	519.93	1,752.24	-109.15	13.53	-4.14	701.27
Tunisia	1	0.00	0.00	0.00	-1.26	0.00	0.00	0.00
Türkiye	181	43.72	0.00	43.72	18.08	0.00	0.00	632.84
United Arab Emirates	0	0.00	0.00	0.00	0.00	0.00	0.00	0.00
United Kingdom	11,744	703.07	19.14	722.21	-65.12	2.40	-1.83	45.82
United States of America	4,350	2,422.49	267.54	2,690.04	15.07	0.83	2.17	7,103.23
Uruguay	0	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total	59,172	7,466.30	889.95	8,356.26	322.87	72.69	59.46	9,267.41

(1) In the Consolidated Financial Statements for fiscal year 2023, Appendix II, the entities comprising the business group, their residence, as well as the activities they carry out are detailed.
(2) Regarding the number of employees, an approximate calculation has been made of the total number of employees in full-time equivalence. The employees of the entities belonging to Serveo and Amey, whose shareholding was transferred by Ferrovial during the 2022 financial year, have been included.
(3) The average exchange rate for the year is used for revenues, income and taxes in foreign currencies and the year-end exchange rate for tangible assets.

The following table reflects the qualitative explanation of the differences between the statutory and effective income tax rates with respect to the jurisdictions in which Ferrovial paid income tax in 2022 and 2021. Unlike the previous table, the following table only reflects the amounts paid for income tax by fully consolidated companies.

2022 Income tax
Jurisdiction	Legal tax rate	Effective cash rate	Difference	Explanation
Argentina	35%	0%	35%	Country in which no activity has been developed.
Australia	30%	0%	30%	The effective rate is lower than the nominal rate because losses not capitalized in accounting are included in the calculation basis.
Bolivia	25%	0%	25%	Country in which no activity has been developed.
Brazil	34%	31%	3%	Effective rate and nominal rate are aligned.
Canada	27%	4%	22%	The effective rate is lower than the nominal rate because exempt income (dividends) is included in the calculation basis. Without considering such exempt income, the effective rate coincides with the nominal rate at the jurisdictional level.
Chile	27%	-2%	29%	There are companies with profits that are taxed on the amount accrued, and others that are in loss and do not accrue current tax expense. These profits and losses are not offset against each other as there is no tax consolidation. In any case, the overall result in the jurisdiction is an overall loss.
Colombia	35%	-3%	38%	There are companies with profits that are taxed on the amount accrued, and others that are in loss and do not accrue current tax expense. These profits and losses are not offset against each other as there is no tax consolidation. In any case, the overall result in the jurisdiction is an overall loss.
France	25%	25%	0%	Effective and nominal rates are aligned.
Germany	30%	30%	0%	The effective and nominal rates are aligned.
Greece	29%	0%	29%	Country in which losses have been generated and therefore no tax payable is generated.
India	30%	0%	30%	The tax expense is recorded at the end of the fiscal year, which is different from the calendar year.
Ireland	12%**	0%	12%	The effective rate is distorted by the inclusion of an impairment in profit or loss.
Italy	28%	0%	28%	The effective rate is lower than the nominal rate because losses not capitalized in accounting are included in its calculation basis.
Luxembourg	25%	0%	25%	There are tax adjustments that result in no taxable income.
Morocco	31%	0%	31%	Country in which no activity has been carried out.
Netherlands	25.8%***	1%	25%	No tax expense is accrued for the generation of losses in the consolidated tax group. The current tax expense recorded corresponds to a tax inspection report.
New Zealand	28%	0%	28%	Country with losses from previous years in which, in addition, no activity has been carried out.
Oman	15%	6%	9%	The effective rate is lower than the nominal rate because losses not capitalized in accounting are included in the calculation base.
Peru	30%	60%	-31%	The Consortiums in Peru are taxed separately from their parent company for corporate income tax purposes. The accrued expense corresponds to the Consortiums with a positive taxable base while the Branches have tax losses that cannot be offset.
Poland	19%	30%	-15%	The effective rate is much higher than the nominal rate because it includes in its calculation base non-deductible expenses that constitute permanent differences.
Portugal	23%	33%	-11%	The effective rate is higher than the nominal rate mainly due to the limitation on the deductibility of financial interest in the concessionaires and the limitation on the use of tax losses.
Puerto Rico	29%	27%	2%	Effective and nominal rates are aligned.
Saudi Arabia	20%	15%	5%	The effective rate is lower than the nominal rate because losses not capitalized in accounting are included in its calculation basis.
Slovakia	21%	0%	21%	The effective rate is lower than the nominal rate due to the generation of tax losses in the year.
Spain	25%	4%	21%	The effective rate is lower than the nominal rate due to the generation of losses not capitalized in the tax consolidation. The accrued tax income corresponds to the partial estimation of tax assessments in our favor.
Tunisia	25%	0%	25%	Country in which losses have been generated and therefore no tax payable is accrued.
Türkiye	25%	0%	25%	Country in which tax losses have been generated and therefore no tax payable is accrued.
United Kingdom	19%	3%	16%	Country in which losses have been generated. The receivable recorded is for the right to collect the assignment of losses to companies that are not consolidated for accounting purposes because they are available for sale.
United States of America	21%*	14%	7%	Current tax is recorded for state taxes. There is no federal current tax expense due to the generation of tax loss carryforwards in the tax consolidated group.

* The federal/national tax rate is considered.
** Investment income is taxed at a rate of 25%.
*** The first 395,000 euros are taxed at a rate of 15%.

	2021	2022	2023
Bitumen (t)	464,342	106,329	48,279
Concrete (t)	7,178,860	6,177,323	5,338,501
Corrugated steel (t)	182,651	128,921	121,552
Aggregates (t)*	–	9,509,101	9,187,753
Cement (t)*	–	168,752	148,874
Asphaltic agglomerate (t)*	–	765,162	782,783

*The verification of this three materials was out of the scope in 2021.

	2021	2022	2023
Total recycled material (t)	355,853	1,129,600	1,338,467

Data for 2021 and 2022 have been restated to match the organization's perimeter at the end of 2023.

			2009	2021	2022	2023
Fuels used in Stationary and Mobile sources (total) (MWh)	Stationary	Diesel	230,581	355,972	262,837	307,599
		Fuel	95,607	21,442	14,124	9,401
		Gasoline	5,630	3,982	3,593	3,472
		Natural Gas	115,180	11,242	14,204	18,336
		Coal	0	85,941	75,602	58,013
		Kerosene	1,138	224	364	0
		Propane	1,082	738	1,441	679
		LPG	53	22	879	40
	Mobile	Diesel	569,111	247,279	229,209	141,998
		Fuel	0	0	0	0
		Gasoline	207,218	188,038	204,349	187,113
		Natural Gas	1,425	1,425	1,425	811
		Ethanol	2,575	2,575	2,575	0
		LPG	16	702	0	48
	TOTAL		1,229,616	919,582	810,602	727,510
Electricity Consumption from Non-Renewable Sources (MWh)	Corporation		1,489	1,090	1,078	0
	Toll Roads		63,909	4,555	4,097	4,446
	Airports		18,415	18,415	18,423	18,596
	Construction		220,246	41,519	42,711	28,090
	Energy Infrastructures and Mobility		30,656	480	3,239	3,741
	TOTAL		334,713	66,059	69,549	54,872
Electricity Consumption from Renewable Sources (MWh)	Corporation		0	0	0	1,024
	Toll Roads		665	8,330	8,611	8,787
	Airports		0	0	0	0
	Construction		167	98,430	94,327	98,595
	Energy Infrastructures and Mobility		7,159	55,371	35,444	11,097
	TOTAL		7,990	162,131	138,383	119,504

Energy consumption by region (MWh)	Non-renewable source	Renewable source
Spain	5,452	75,589
United States	5,728	8,255
United Kingdom	4,350	12,175
Poland	8,643	20,678
Latin America	101	266
Others	30,599	2,541
TOTAL	54,872	119,504

ENERGY PRODUCED (MWh)	2021	2022	2023
Electrical energy generated in Water Treatment Plants	143,106	136,123	104,852
Electrical energy generated in thermal drying plants	408,248	221,837	255,786
TOTAL	551,354	357,960	360,638

* Data for 2021 and 2022 have been restated to match the organization's perimeter at the end of 2023.

		2021	2022	2023
Consumption of energy acquired, by primary sources (GJ)	Coal	36,720	37,304	52,796
	Diesel	11,334	11,338	10,152
	Gas	38,080	38,181	39,556
	Biomass	3,956	3,958	3,768
	Waste	1,102	1,095	910
	Others	135,256	134,242	116,062
	TOTAL	226,447	226,117	223,244

**Data for 2021 and 2022 have been restated to match the organization's perimeter at the end of 2023.

	2021		2022		2023
	Total water withdrawal	Water withdrawal in water-stressed areas	Total water withdrawa	Water withdrawal in water-stressed areas	Total water withdrawal	Water withdrawal in water-stressed areas
Supply network (m³)	1,216,616	651,338	845,468	583,447	1,115,436	911,877
Fresh surface water (m³)	293,066	293,066	576,586	576,586	42,292	42,292
Groundwater (m³)	617,519	617,519	658,167	658,167	629,316	627,423
Rainwater (m³)	0	0	6,580	6,580	181	181
Water from wastewater (m³)	0	0	0	0	0	0
Pre-treated water in Cadagua (m³)	4,775,762	4,775,762	4,699,448	4,699,448	4,321,764	4,321,764
Recycled – reused water (m³)	6,179	6,179	21,899	21,899	43,765	43,765
TOTAL (m³)	6,909,142	6,343,864	6,808,148	6,546,127	6,152,754	5,947,303

*Data for 2021 and 2022 have been restated to match the organization's perimeter at the end of 2023

	2021		2022		20223
	Total water discharge	Water discharge in water-stressed areas	Total water discharge	Water discharge in water-stressed areas	Total water discharge	Water discharge in water-stressed areas
TOTAL (m³)	211,775	163,958	217,820	174,777	178,108	156,479

*Data for 2021 and 2022 have been restated to match the organization's perimeter at the end of 2023.

	2021	2022	2023
Total water consumption (m³)	6,697,367	6,590,328	5,974,646
Total relative water consumption (m³/M€)	786.11	773.55	701.28
Water consumption in water-stressed areas (m³)	6,179,906	6,371,350	5,790,824

*Data for 2021 and 2022 have been restated to match the organization's perimeter at the end of 2023.

	2022		2023
Conservation status of the species	IUCN Red List	Regional list	IUCN Red List	Regional list
Critically endangered (CR)	10		8
Endangered (EN)	17		11
Vulnerable (VU)	14		12
Near Threatened (NT)	24		21
Least Concern (LC)	202		292
Other categories		52		33
TOTAL	267	52	344	33

BY BUSINESS	2009 (base-year)	2021	2022	2023
Corporation	375	166	54	154
Toll Roads	6,593	2,353	2,918	3,765
Airports	1,296	1,296	1,296	1,014
Construction	202,652	209,155	184,418	193,104
Energy Infrastructures and Mobility	253,040	225,837	232,076	102,611
TOTAL	463,957	438,807	420,761	300,648

BY SOURCE	2009 (base-year)	2021	2022	2023
Mobile	201,823	114,113	112,847	85,145
Stationary	221,817	259,457	235,558	150,482
Fugitive	185	243	124	180
Diffuse	40,131	64,994	72,232	64,841
TOTAL	463,957	438,807	420,761	300,648

*Data for 2021 and 2022 have been restated to match the organization's perimeter at the end of 2023.

BY BUSINESS	2009 (año base)	2021	2022	2023
Corporation	521	373	319	0
Toll Roads	20,006	1,745	1,631	1,788
Airports	7,624	7,624	7,624	7,695
Construction	95,492	28,041	30,194	16,719
Energy Infrastructures and Mobility	14,295	102	626	724
Total market-based emissions	137,937	37,885	40,394	26,926
Total location-based emissions	142,543	87,257	79,935	74,579

*Data for 2021 and 2022 have been restated to match the organization's perimeter at the end of 2023.

	2009 (base-year)	2021	2022	2023
Relative emissions (tCO2 eq/M€)	162.36	67.48	42.91	43.26

*For Scope2 emissions, market-based emissions have been considered.

	2009 (base-year)	2021	2022	2023	2023vs2009	2023vs2022
Absolute emissions Scope 1&2 (tCO2 eq)	601,893	476,692	461,156	327,574	-45.58 %	-28.97 %

*For Scope2 emissions, market-based emissions have been considered.

The activities, products and services included in Scope 3 are as follows:

Purchased goods and services: include emissions related to the life cycle of materials purchased by Ferrovial that have been used in products or services that the company offers. This is limited to emissions derived from the purchase of wood, water and other relevant materials (concrete and asphalt) described in indicator 301-1. Data from subcontractors are not included.
Capital goods: Includes all upstream emissions (i.e., cradle to gate) from the production of capital goods purchased or acquired by the company in the year, based on the information contained in the Consolidated Financial Statements.
Fuel and energy related activities: this section includes the energy required to produce the fuels and electricity consumed by the company and the loss of electricity in transportation.
Upstream transportation and distribution: includes emissions from the transportation and distribution of the main products acquired during the year.
Waste generated in operations: emissions in this section are related to waste generated by the company’s activity.
Business travel: Includes emissions associated with business travel: train, plane and cabs reported by the main travel agency with which the group works in Spain.
Employee commuting: includes emissions from employee commuting from their homes to their workplaces at the head offices in Spain.
Investments:investments include emissions related to investments in British airports and toll roads over which the Group does not have operational control. All airports carry out independent external verification of their emissions. At the date of publication of this report, data for 2023 is not available, so emissions for 2022 have been considered.
Use of sold products: Ferrovial calculates emissions from the use of land transport infrastructures managed by Cintra.
End of life treatment of sold products: this category includes exclusively emissions from the disposal of waste generated at the end of the useful life of products sold by Ferrovial in the reporting year. Only emissions derived from products (wood, asphalt and concrete) reported in the Purchased goods and services category have been taken into consideration.
Upstream leased assets: includes emissions related to the electricity consumption of those client buildings where Amey carries out maintenance and cleaning and manages consumption.

	2012 (base-year)	2021	2022	2023
Purchased goods and services**	1,756,724	1,144,190	867,951	726,585
Capital Goods**	569,407	191,884	761,835	454,202
Fuel and energy related activities	124,282	65,458	69,525	72,449
Upstream transportation and distribution	560,420	552,731	454,426	386,948
Waste generated in operations	191,948	94,059	122,540	186,121
Business travel	5,065	1,964	3,805	3,147
Employee commuting	792	1,673	1,245	1,219
Upstream leased	1,405	0	0	0
Downstream transportation and distribution	0	0	0	0
Processing of sold products	0	0	0	0
Use of sold product	686,941	473,640	498,782	564,484
End of life treatment of sold products	57,368	59,894	19,224	13,205
Downstream leased assets	0	0	0	0
Franchises	0	0	0	0
Investments	2,167,571	1,241,041	1,250,462	1,470,452
TOTAL ESTIMATED	6,121,922	3,826,535	4,049,796	3,878,812

*Data for 2021 and 2022 have been restated to match the organization's perimeter at the end of 2023.
**Category of emissions out of the SBTi Scope.

	2015	2021	2022	2023
SBTi target	3,795,791	2,490,461	2,490,461	2,698,025

Sustainability Linked Bond target	2015	2021	2022	2023
Purchased goods and services	1,746,399	1,144,190	867,951	726,585
Upstream transportation and distribution	605,289	552,731	454,426	386,948
Waste generated in operations	226,828	94,059	122,540	186,121
Scope 3 SLB	2,578,515	1,790,980	1,444,917	1,299,654

Biogenic CO2 (tCO2/eq)	2009 (base-year)	2021	2022	2023
Construction	768	62,404	60,240	61,464
Thalia	704,104	611,752	822,703	150,644
TOTAL	704,872	674,156	882,943	212,108

	2021	2022	2023
Renewable electricity purchase (t CO2eq)	38,010	36,952	37,050
For biogas capture in water treatment plants (t CO2eq)	553,059	529,337	518,353
For energy generation in water treatment plants (t CO2eq)	52,435	29,326	29,625
TOTAL	643,504	595,615	585,028

*Data for 2021 and 2022 have been restated to match the organization's perimeter at the end of 2023.

	2023
	NOx (Tn)	CO (t)	COVNM (t)	SOx (t)	Particles (t)
Emissions from boilers	113.71	45.30	11.10	153.30	30.14
Emissions caused by motor vehicles	350.03	2,029	222.43		20.95
Emissions caused by electricity	16.12	6.29	0.12	24.49	1.38
	NOx (g/Kg)	CO (g/Kg)	COVNM (g/Kg)	SOx (g/kg)	Particles (g/Kg)
Emissions caused by mobile equipment used in construction works	5.80	1.90	0.60	0	0.37

	2022
	NOx (Tn)	CO (t)	COVNM (t)	SOx (t)	Particles (t)
Emissions from boilers	40.37	15.99	3.80	51.35	10.11
Emissions caused by motor vehicles	380.12	1,934	214.78		27.71
Emissions caused by electricity	16.01	6.22	0.12	25.08	1.36
	NOx (g/Kg)	CO (g/Kg)	COVNM (g/Kg)	SOx (g/kg)	Particles (g/Kg)
Emissions caused by mobile equipment used in construction works	1,260.69	3,834.33	388.84	0	46.28

Type of waste	Treatment	2021	2022	2023
Construction and demolition waste	VALORIZATION (t)	3,257,616	2,649,625	2,414,162
	Reuse (t)	1,023,527	1,126,243	1,335,109
	Recycling (t)	2,234,090	1,523,383	1,079,053
	Other valorization (t)	0	0	0
	DISPOSAL or unknown treatment (t)	1,605,685	852,229	143,203
	Landfill (t)	1,605,685	852,229	143,203
	Incineration (t)	N/A	N/A	N/A
	Other disposal or unknown treatment (t)	0	0	0
Non-hazardous waste	VALORIZATION (t)	473,080	475,963	457,170
	Reuse (t)	3,358	3,358	3,358
	Recycling (t)	314,210	314,428	314,347
	Other valorization (t)	155,512	158,178	139,465
	DISPOSAL or unknown treatment (t)	115,151	128,273	123,881
	Landfill (t)	94,729	94,874	94,840
	Incineration (t)	20,422	33,399	29,041
	Other disposal or unknown treatment (t)	0	0	0
Hazardous waste	VALORIZATION (t)	17,103	17,114	18,575
	Reuse (t)	0	0	0
	Recycling (t)	5,630	5,635	7,385
	Other valorization (t)	11,473	11,479	11,190
	DISPOSAL or unknown treatment (t)	5,098	3,839	2,503
	Landfill (t)	N/A	N/A	N/A
	Incineration (t)	N/A	N/A	N/A
	Other disposal or unknown treatment (t)	5,098	3,839	2,503
TOTAL	VALORIZATION (t)	3,747,799	3,142,702	2,889,906
	Reuse (t)	1,026,884	1,129,600	1,338,467
	Recycling (t)	2,553,929	1,843,445	1,400,785
	Other valorization (t)	166,985	169,656	150,655
	DISPOSAL or unknown treatment (t)	1,725,933	984,341	269,587
	Landfill (t)	1,700,414	947,103	238,043
	Incineration (t)	20,422	33,399	29,041
	Other disposal or unknown treatment (t)	5,098	3,833	2,503
TOTAL (t)		5,473,732	4,127,043	3,159,493
TOTAL RELATIVE WASTE GENERATION (t/M€)		642.48	484.42	370.85

Soil	2021	2022	2023
Soil moved (m3)	26,211,950	17,723,746	21,754,579
Soil reused (m3)	24,550,580	15,925,402	19,222,416

*Data for 2021 and 2022 have been restated to match the organization's perimeter at the end of 2023.

Sustainable construction certifications obtained in Spain, Poland and Chile:

Throughout 2023, the total number of new hires was 10,495 (14,466 in 2022), which corresponds to a total hiring rate of 41.70% (42.11% in 2022), compared to the year-end workforce. The breakdown by country, gender and age is as follows:

		<30	30 – 45	>45	Subtotal	TOTAL 2023	TOTAL 2022
Spain	Men	389	440	586	1,415	1,604	1,012
Spain	Women	86	76	27	189	1,604	1,012
USA	Men	761	560	433	1,754	1,940	2,204
USA	Women	74	63	49	186	1,940	2,204
Canada	Men	153	140	259	552	640	491
Canada	Women	26	37	25	88	640	491
United Kingdom	Men	54	55	43	152	201	2,547
United Kingdom	Women	27	17	5	49	201	2,547
Poland	Men	278	422	239	939	1,234	1,069
Poland	Women	166	106	23	295	1,234	1,069
Latin America	Men	1,029	1,786	929	3,744	4,031	6,258
Latin America	Women	87	152	48	287	4,031	6,258
Rest of countries	Men	143	314	331	788	845	885
Rest of countries	Women	19	24	14	57	845	885
TOTAL	Men	2,807	3,717	2,820	9,344	10,495	14,466
	Women	485	475	191	1,151
	Subtotal	3,292	4,192	3,011

The number of leaves and the turnover rate in 2023 and 2022 is as follows:

Leaves	2023
	Voluntary						Involuntary						Total						Total by category
	Men			Women			Men			Women			Men			Women
	<30	30-45	>45	<30	30-45	>45	<30	30-45	>45	<30	30-45	>45	<30	30-45	>45	<30	30-45	>45
Executive Committee	0	0	0	0	0	0	1	0	1	0	0	0	1	0	1	0	0	0	2
BU Executive Committee and Corporate Director	0	0	2	0	0	1	0	0	2	0	0	1	0	0	4	0	0	2	6
Affiliate Executive Committee & Head of Department	1	5	8	0	4	4	0	3	9	0	1	3	1	8	17	0	5	7	38
Business Positions Leads	0	1	8	0	1	0	0	5	10	0	0	0	0	6	18	0	1	0	25
Manager	11	99	69	2	35	11	3	82	55	0	20	10	14	181	124	2	55	21	397
Senior Professional / Supervisor	20	81	27	11	26	16	5	36	38	2	12	7	25	117	65	13	38	23	281
Professional	121	145	78	71	98	26	46	113	67	30	63	21	167	258	145	101	161	47	879
Administratives / Support	20	73	16	57	52	18	13	31	14	23	23	10	33	104	30	80	75	28	350
Blue Collar	956	1,312	1,153	59	90	59	971	1,834	1,245	47	64	33	1,927	3,146	2,398	106	154	92	7,823
Subtotal by age	1129	1,716	1,361	200	306	135	1,039	2,104	1,441	102	183	85	2,168	3,820	2,802	302	489	220	9,801
Subtotal by gender	4,206			641			4,584			370			8,790			1,011
Total	4,847						4,954						9,801

Turnover rate (%)	2023
	Voluntary						Involuntary						Total
	Men			Women			Men			Women			Men			Women
	<30	30-45	>45	<30	30-45	>45	<30	30-45	>45	<30	30-45	>45	<30	30-45	>45	<30	30-45	>45
Subtotal by age	4.49	6.82	5.41	0.79	1.22	0.54	4.13	8.36	5.73	0.41	0.73	0.34	8.61	15.18	11.13	1.20	1.94	0.87
Subtotal by gender	16.71			2.55			18.22			1.47			34.93			4.02
TOTAL TURNOVER RATE	19.26						19.69						38.95

Leaves	2022
	Voluntary						Involuntary						Total						Total by category
	Men			Women			Men			Women			Men			Women
	<30	30-45	>45	<30	30-45	>45	<30	30-45	>45	<30	30-45	>45	<30	30-45	>45	<30	30-45	>45
Manager and higher categories	8	112	67	1	51	10	0	27	58	0	10	3	8	139	125	1	61	13	347
Senior Professional / Supervisor	30	107	70	9	47	18	2	19	16	0	6	6	32	126	86	9	53	24	330
Professional	328	387	257	121	316	51	31	84	51	15	40	5	359	471	308	136	356	56	1,686
Administratives / Support	66	24	16	54	64	37	17	30	11	22	26	17	83	54	27	76	90	54	384
Blue Collar	1,174	1,471	1,018	114	187	165	1,705	2,818	2,384	67	180	112	2,879	4,289	3,402	181	367	277	11,395
Subtotal by age	1,606	2,101	1,428	299	665	281	1,755	2,978	2,520	104	262	143	3,361	5,079	3,948	403	927	424	14,142
Subtotal by gender	5,135			1,245			7,253			509			12,388			1,754
TOTAL	6,380						7,762						14,142

Turnover rate (%)	2022
	Voluntary						Involuntary						Total
	Men			Women			Men			Women			Hombres			Mujeres
	<30	30-45	>45	<30	30-45	>45	<30	30-45	>45	<30	30-45	>45	<30	30-45	>45	<30	30-45	>45
Subtotal by age	4.68	6.12	4.16	0.87	1.94	0.82	5.11	8.67	7.34	0.30	0.76	0.42	9.78	14.79	11.49	1.17	2.70	1.23
Subtotal by gender	14.95			3.62			21.12			1.48			36.06			5.11
TOTAL TURNOVER RATE	18.57						22.60						41.17

	2021	2022	2023
Percentage of employees represented in Health and Safety Committees (%)	74.6	85.0	73.0

	2021	2022	2023
403-8 Workers covered by an occupational health and safety management system (%)	93	87	77

403-9. INJURIES DUE TO OCCUPATIONAL ACCIDENTS

	2021	2022	2023
Frequency rate	8.8	3.2	4.7
Frequency rate (including contractors)	6.7	3.3	4.3
Total recordable frequency rate	1.9	0.8	1.1
Total recordable frequency rate (including contractors)	1.4	0.7	0.9
Severity rate	0.28	0.10	0.17
Absenteeism rate	6.64	5.61	4.40
Occupational Disease Frequency Rate	0.29	0.65	0.22
Absenteeism hours (mill.hours)	9.28	4.12	2.08
Number of employee fatalities	2	3	1
Number of contractor fatalities	6	2	0

The number of cases of occupational diseases was 11 in 2023 (48 in 2022).
Frequency rate = number of accidents with sick leave*1,000,000/No. hours worked
Total recordable frequency rate = total recordable accidents*200,000/No. hours worked
Severity rate = number of lost days*1,000,000/no. hours worked
Note: accident rate data are given as ratios only, as they are a reliable representation of the company's health and safety performance.

	2021	2022	2023
	2021	2022		Executive Committee	BU Executive Committee and Corporate Director	Affiliate Executive Committee & Head of Department	Business Positions Leads	Manager	Senior Professional/ Supervisor	Professional	Admin /Support	Blue Collar	Subtotal	Hours by empl. And categ. 2023	Hours by business line 2023
Corporation	18,770	17,718	Men	0	385	1,085	0	711	3,104	154	0	0	5,439	18.6	19.5
Corporation	18,770	17,718	Women	0	59	846	0	679	3,285	158	687	0	5,713	20.4	19.5
Toll Roads	9,629	13,304	Men	0	228	304	383	1,044	658	546	39	2,265	5,467	8.1	9.6
Toll Roads	9,629	13,304	Women	0	30	294	0	474	744	695	611	406	3,254	14.0	9.6
Airports	1,014	6,297	Men	0	66	402	4	427	1,033	2,808	422	2,973	8,135	41.7	42.7
Airports	1,014	6,297	Women	0	31	41	61	136	0	217	1,276	213	1,975	47.1	42.7
Construction	118,857	205,527	Men	13	775	4,228	7,873	46,046	24,014	33,618	5,941	36,306	158,814	9.9	11.6
Construction	118,857	205,527	Women	0	215	1,220	527	15,641	13,715	27,334	5,817	1,443	65,912	19.7	11.6
Energy Infrastructures and Mobility	635,263	257,237	Men	0	9	196	91	897	1,100	3,445	886	121,094	127,718	35.3	33.7
Energy Infrastructures and Mobility	635,263	257,237	Women	0	0	114	99	398	332	1,477	1,371	4,533	8,324	20.2	33.7
Subtotal by gender and category 2023			Men	13	1,464	6,215	8,351	49,124	29,909	40,571	7,288	162,638	305,573	14.7	15.5
Subtotal by gender and category 2023			Women	0	335	2,514	687	17,328	18,076	29,881	9,762	27,697	6,595	19.8
Subtotal by category 2023				13	1,798	8,730	9,038	66,452	47,985	70,452	17,049	169,233
Subtotal by gender and category 2022			Men	68,027					57,805	80,262	11,317	177,910
Subtotal by gender and category 2022			Women	17,429					23,455	29,617	11,730	22,532
Subtotal by category 2022				85,456					81,260	109,879	23,047	200,442
TOTAL	783,532	500,084		390,751

Workforce at year-end data by professional category, line of business and gender is as follows:

Workforce at year-end		2023
Workforce at year-end		Executive Committee	BU Executive Committee and Corporate Director	Affiliate Executive Committee & Head of Department	Business Positions Leads	Manager	Senior Professional / Supervisor	Professional	Administratives / Support	Blue Collar	Subtotal	TOTAL 2023	TOTAL 2022
Corporation	Men	8	16	45	0	39	128	22	7	0	265	508	511
Corporation	Women	2	5	28	0	46	113	19	30	0	243	508	511
Toll Roads	Men	0	0	28	12	67	51	60	6	260	484	677	632
Toll Roads	Women	0	1	10	0	23	44	35	23	57	193	677	632
Airports	Men	0	5	16	0	10	13	55	16	76	191	231	239
Airports	Women	0	2	3	0	4	1	6	21	3	40	231	239
Construction	Men	3	35	153	255	2,053	1,188	2,441	584	9,298	16,010	19,362	17,608
Construction	Women	0	5	35	13	497	477	1,343	621	361	3,352	19,362	17,608
Energy Infrastructures and Mobility	Men	0	4	13	6	65	62	125	57	3,276	3,608	4,021	5,201
Energy Infrastructures and Mobility	Women	0	1	7	3	19	15	79	71	218	413	4,021	5,201
TOTAL 2023	Men	11	60	255	273	2,234	1,442	2,703	670	12,910	20,558	24,799	24,191
TOTAL 2023	Women	2	14	83	16	589	650	1,482	766	639	4,241	24,799	24,191
TOTAL 2022	Men	2,594					1,547	2,570	565	12,864	20,140
TOTAL 2022	Women	636					720	1,324	668	703	4,051

Gender pay gap 2023 (expressed in local currency) by country. Data as of 12.31.2023 – Base Salary + Salary Supplements (*):

Country	Gender	Nº employees	%employees	Median salary	Average salary	% gender pay gap (median salary)	% gender pay gap (average salary)
Spain	Women	1,000	17.0 %	40,708 €	50,179 €	-23.41 %	-4.45 %
Spain	Men	4,829	83.0 %	32,984 €	48,041 €	-23.41 %	-4.45 %
United kingdom	Women	284	25.0 %	£41,971	£49,660	16.79 %	13.27 %
United kingdom	Men	856	75.0 %	£50,441	£57,257	16.79 %	13.27 %
USA	Women	584	13.0 %	$75,056	$89,311	-25.78 %	-10.67 %
USA	Men	3,781	87.0 %	$59,673	$80,699	-25.78 %	-10.67 %
Poland	Women	1,643	26.0 %	108,480 zł	126,162 zł	-19.10 %	1.66%
Poland	Men	4,706	74.0 %	91,080 zł	128,287 zł	-19.10 %	1.66%
Chile	Women	405	8.0 %	16,204,457 CLP	19,635,969 CLP	-0.85 %	-2.96 %
Chile	Men	4,412	92.0 %	16,068,561 CLP	19,071,390 CLP	-0.85 %	-2.96 %
Canada	Women	70	13.0 %	$79,738	$101,644	-0.22 %	-10.50 %
Canada	Men	483	87.0 %	$79,565	$91,987	-0.22 %	-10.50 %

(*) Salary supplements are understood to be those remunerations received by employees which, together with the base salary, make up the total salary structure. These amounts are related to the work performed by employees (night work, overtime, etc.), to their personal or professional conditions (such as languages or productivity), or to the company's results (such as the annual variable).

Gender pay gap 2023 (expressed in euros) by country. Data as of 12.31.2023 – Base Salary + Salary Supplements (*):

Country	Gender	Nº employees	% employees	Median salary	Average salary	% gender pay gap (median salary)	% gender pay gap (average salary)
Spain	Women	1,000	17.0%	40,708 €	50,179 €	-23.41 %	-4.45 %
Spain	Men	4,829	83.0%	32,984 €	48,041 €	-23.41 %	-4.45 %
United Kingdom	Women	284	25.0%	48,264 €	57,105 €	16.79 %	13.27 %
United Kingdom	Men	856	75.0%	58,004 €	65,842 €	16.79 %	13.27 %
USA	Women	584	13.0%	69,402 €	82,583 €	-25.78 %	-10.67 %
USA	Men	3,781	87.0%	55,178 €	74,619 €	-25.78 %	-10.67 %
Poland	Women	1,643	26.0%	23,888 €	27,782 €	-19.10 %	1.66 %
Poland	Men	4,706	74.0%	20,056 €	28,250 €	-19.10 %	1.66 %
Chile	Women	405	8.0%	17,832 €	21,608 €	-0.85 %	-2.96 %
Chile	Men	4,412	92.0%	17,682 €	20,986 €	-0.85 %	-2.96 %
Canada	Women	70	13.0%	54,645 €	69,657 €	-0.22 %	-10.50 %
Canada	Men	483	87.0%	54,526 €	63,040 €	-0.22 %	-10.50 %
GLOBAL GENDER PAY GAP 2023	Women	3,986	17.0%	36,438 €	43,627 €	-12.73 %	-0.65 %
GLOBAL GENDER PAY GAP 2023	Men	19,067	83.0%	32,323 €	43,345 €	-12.73 %	-0.65 %
GLOBAL GENDER PAY GAP 2022	Women	3,780	21.0%	36,424 €	42,199 €	-8.87 %	3.24 %
GLOBAL GENDER PAY GAP 2022	Men	18,532	79.0%	33,457 €	43,610 €	-8.87 %	3.24 %

The Global Pay Gap has been reduced from 2023 to 2022. The main reason why the Pay Gap is in favor of women is due to the fact that the majority of Blue Collar positions are occupied by men, being this category the one that includes the lowest paid employees in the company (being this distribution composed of 95% of men and 5% of women). In addition, this category has a large weight within the company's total workforce, as Blue Collars represent 54% of the total workforce. The workforce included in the analysis represents 92.96% of the total workforce at the end of the year.
(*) Salary supplements are understood to be those remunerations received by employees which, together with the base salary, make up the total salary structure. These amounts are related to the work performed by employees (night work, overtime, etc.), to their personal or professional conditions (such as languages or productivity), or to the company's results (such as the annual variable).

Global Gender Pay Gap 2023 (expressed in €) by professional category. Data as of 12.31.2023 – Base Salary + Salary Supplements (*)

	Professional category	Gender	Nº Employees	% Employees	Average salary in € 2023	% Average gender pay gap 2023	Average salary in € 2022	% Average gender pay gap 2022
TOTAL WORKFORCE BY PROFESSIONAL CATEGORY	Manager and superiors (**)	Women	691	20.0 %	100,134€	13.90 %	91,965€	15.11 %
	Manager and superiors (**)	Men	2,745	80.0 %	116,300€	13.90 %	108,340€	15.11 %
	Senior Professionals/Supervisors	Women	634	32.0 %	66,888€	8.59 %	62,676€	12.18 %
	Senior Professionals/Supervisors	Men	1,371	68.0 %	73,177€	8.59 %	71,366€	12.18 %
	Professionals	Women	1,405	36.0 %	48,087€	17.06 %	44,753€	17.87 %
	Professionals	Men	2,462	64.0 %	57,978€	17.06 %	54,488€	17.87 %
	Administratives/Support	Women	677	52.0 %	35,956€	-4.45 %	36,020€	-0.92 %
	Administratives/Support	Men	619	48.0 %	34,423€	-4.45 %	35,691€	-0.92 %
	Blue Collars	Women	579	5.0 %	27,361€	12.78 %	29,314€	13.21 %
	Blue Collars	Men	11,870	95.0 %	31,370€	12.78 %	33,776€	13.21 %
	TOTAL 2023	Women	3,986	17.0 %	43,627€	-0.65%	42,199€	3.24 %
	TOTAL 2023	Men	19,067	83.0 %	43,345€	-0.65%	43,610€	3.24 %

(*) Salary supplements are understood to be those remunerations received by employees which, together with the base salary, make up the total salary structure. These amounts are related to the work performed by employees (night work, overtime, etc.), to their personal or professional conditions (such as languages or productivity), or to the company's results (such as the annual variable).

Gender pay gap 2023 (expressed in local currency) by professional category. Data as of 12.31.2023 – Base Salary + Salary Supplements (*)

Country	Professional category	Gender	Nº employees	% employees	Average salary	% Gender pay gap
Spain	Manager and superiors (**)	Women	200	20.0 %	92,454 €	18.47 %
	Manager and superiors (**)	Men	822	80.0 %	113,395 €	18.47 %
	Senior Professionals /Supervisors	Women	242	30.0 %	52,583 €	10.21 %
	Senior Professionals /Supervisors	Men	555	70.0 %	58,563 €	10.21 %
	Professionals	Women	229	25.0 %	40,592 €	12.58 %
	Professionals	Men	680	75.0 %	46,434 €	12.58 %
	Administratives /Support	Women	143	33.0 %	33,723 €	-5.88 %
	Administratives /Support	Men	284	67.0 %	31,850 €	-5.88 %
	Blue Collars	Women	186	7.0 %	26,492 €	-0.46 %
	Blue Collars	Men	2,488	93.0 %	26,370 €	-0.46 %
	TOTAL 2023	Women	1,000	17.0 %	50,179 €	-4.45 %
	TOTAL 2023	Men	4,829	83.0 %	48,041 €	-4.45 %
	TOTAL 2022	Women	911	17.0 %	49,637 €	0.32 %
	TOTAL 2022	Men	4,502	83.0 %	49,795 €	0.32 %
United Kingdom	Manager and superiors (**)	Women	51	27.0 %	£91,267	18.17 %
	Manager and superiors (**)	Men	139	73.0 %	£111,525	18.17 %
	Senior Professionals /Supervisors	Women	42	22.0 %	£63,861	11.18 %
	Senior Professionals /Supervisors	Men	151	78.0 %	£71,896	11.18 %
	Professionals	Women	88	31.0 %	£41,196	11.53 %
	Professionals	Men	197	69.0 %	£46,564	11.53 %
	Administratives /Support	Women	63	68.0 %	£32,857	0.23 %
	Administratives /Support	Men	30	32.0 %	£32,933	0.23 %
	Blue Collars	Women	40	11.0 %	£26,781	27.18 %
	Blue Collars	Men	339	89.0 %	£36,776	27.18 %
	TOTAL 2023	Women	284	25.0 %	£49,660	13.27 %
	TOTAL 2023	Men	856	75.0 %	£57,257	13.27 %
	TOTAL 2022	Women	293	25.0 %	£45,627	15.58 %
	TOTAL 2022	Men	867	75.0 %	£54,047	15.58 %
USA	Manager and superiors (**)	Women	92	21.0 %	$170,234	9.97 %
	Manager and superiors (**)	Men	351	79.0 %	$189,078	9.97 %
	Senior Professionals /Supervisors	Women	93	32.0 %	$103,712	19.82 %
	Senior Professionals /Supervisors	Men	196	68.0 %	$129,344	19.82 %
	Professionals	Women	153	22.0%	$84,684	18.89 %
	Professionals	Men	532	78.0 %	$104,405	18.89 %
	Administratives /Support	Women	164	69.0 %	$57,211	21.97 %
	Administratives /Support	Men	73	31.0 %	$73,322	21.97 %
	Blue Collars	Women	82	3.0 %	$49,646	12.68 %
	Blue Collars	Men	2,629	97.0 %	$56,855	12.68 %
	TOTAL 2023	Women	584	13.0 %	€89,311	-10.67 %
	TOTAL 2023	Men	3,781	87.0 %	€80,699	-10.67 %
	TOTAL 2022	Women	599	14.0 %	€82,726	1.02 %
	TOTAL 2022	Men	3,579	86.0 %	€83,577	1.02 %
Poland	Manager and superiors (**)	Women	330	20.0 %	201,484 PLN	13.24 %
	Manager and superiors (**)	Men	1,361	80.0 %	232,223 PLN	13.24 %
	Senior Professionals /Supervisors	Women	234	44.0 %	161,389 PLN	12.09 %
	Senior Professionals /Supervisors	Men	300	56.0 %	183,593 PLN	12.09 %
	Professionals	Women	848	51.0 %	102,792 PLN	4.94 %
	Professionals	Men	820	49.0 %	108,129 PLN	4.94 %
	Administratives /Support	Women	195	64.0 %	72,307 PLN	9.26 %
	Administratives /Support	Men	108	36.0 %	79,689 PLN	9.26 %
	Blue Collars	Women	36	2.0 %	56,946 PLN	10.34 %
	Blue Collars	Men	2,117	98.0 %	63,512 PLN	10.34 %
	TOTAL 2023	Women	1,643	26.0 %	126,162 PLN	1.66 %
	TOTAL 2023	Men	4,706	74.0 %	128,287 PLN	1.66 %
	TOTAL 2022	Women	1,534	25.0 %	118,472 PLN	1.94 %
	TOTAL 2022	Men	4,568	75.0 %	120,812 PLN	1.94 %
Chile	Manager and superiors (**)	Women	11	19.0%	65,525,925 CLP	24.20 %
	Manager and superiors (**)	Men	47	81.0 %	86,440,142 CLP	24.20 %
	Senior Professionals /Supervisors	Women	21	11.0 %	35,707,134 CLP	9.88 %
	Senior Professionals /Supervisors	Men	166	89.0 %	39,621,224 CLP	9.88 %
	Professionals	Women	65	25.0 %	23,442,873 CLP	19.89 %
	Professionals	Men	191	75.0 %	29,264,990 CLP	19.89 %
	Administratives /Support	Women	101	45.0 %	14,744,005 CLP	7.34 %
	Administratives /Support	Men	121	55.0%	15,911,407 CLP	7.34 %
	Blue Collars	Women	207	5.0 %	16,556,737 CLP	2.15 %
	Blue Collars	Men	3,887	95.0 %	16,921,003 CLP	2.15 %
	TOTAL 2023	Women	405	8.0 %	19,635,969 CLP	-2.96 %
	TOTAL 2023	Men	4,412	92.0 %	19,071,390 CLP	-2.96 %
	TOTAL 2022	Women	376	8.0 %	21,963,069 CLP	-12.45 %
	TOTAL 2022	Men	4,468	92.0 %	19,530,994 CLP	-12.45 %
Canada	Manager and superiors (**)	Women	7	22.0 %	$164,939	10.99 %
	Manager and superiors (**)	Men	25	78.0 %	$185,306	10.99 %
	Senior Professionals /Supervisors	Women	2	40.0 %	$161,528	17.48 %
	Senior Professionals /Supervisors	Men	3	60.0 %	$195,744	17.48 %
	Professionals	Women	22	34.0 %	$136,052	3.50 %
	Professionals	Men	42	66.0 %	$140,979	3.50 %
	Administratives /Support	Women	11	79.0 %	$81,581	37.43 %
	Administratives /Support	Men	3	21.0 %	$130,373	37.43 %
	Blue Collars	Women	28	6.0 %	$64,848	19.43 %
	Blue Collars	Men	410	94.0 %	$80,487	19.43 %
	TOTAL 2023	Women	70	13.0 %	€101,644	-10.50 %
	TOTAL 2023	Men	483	87.0 %	€91,987	-10.50 %
	TOTAL 2022	Women	67	11.0 %	€77,202	3.97 %
	TOTAL 2022	Men	548	89.0 %	€80,398	3.97 %

(*) Salary supplements are understood to be those remunerations received by employees which, together with the base salary, make up the total salary structure. These amounts are related to the work performed by employees (night work, overtime, etc.), to their personal or professional conditions (such as languages or productivity), or to the company's results (such as the annual variable).
(**)This category includes: BU Executive Committee and Corporate Director, Affiliate Executive Committee & Head of Department, Business Positions Leads y Managers.

Global Gender Pay Gap 2023 (expressed in €) by age group. Data as of 12.31.2023 – Base Salary + Salary Supplements*

	Age Group	Gender	Nº employees	% employees	Average salary 2023	% Gender pay gap 2023	Average salary 2022	% Gender pay gap 2022
TOTAL WORKFORCE BY AGE GROUP	0-30	Women	980	22.0 %	31,692 €	3.40 %	31.677 €	1.26 %
	0-30	Men	3,392	78.0 %	32,806 €	3.40 %	32.083 €	1.26 %
	30-45	Women	1,952	20.0 %	42,826 €	-4.20 %	40.691 €	4.88 %
	30-45	Men	7,767	80.0 %	41,098 €	-4.20 %	42.777 €	4.88 %
	>45	Women	1,054	12.0 %	55,955 €	-11.92 %	54.361 €	-10.01 %
	>45	Men	7,908	88.0 %	49,995 €	-11.92 %	49.417 €	-10.01 %
	TOTAL 2023	Women	3,986	17.0 %	43,627 €	-0.65 %	42.199 €	3.24 %
	TOTAL 2023	Men	19,067	83.0 %	43,345 €	-0.65 %	43.610 €	3.24 %

(*) Salary supplements are understood to be those remunerations received by employees which, together with the base salary, make up the total salary structure. These amounts are related to the work performed by employees (night work, overtime, etc.), to their personal or professional conditions (such as languages or productivity), or to the company's results (such as the annual variable).

Gender pay gap 2023 (expressed in local currency) by age group. Data as of 12.31.2023 – Base Salary + Salary Supplements (*)

Country	Age group	Gender	Nº employees	% employees	Average salary	% Gender pay gap
Spain	0-30	Women	183	27.0 %	33,084 €	-14.48 %
	0-30	Men	492	73.0 %	28,900 €	-14.48 %
	30-45	Women	359	20.0 %	49,579 €	-16.14 %
	30-45	Men	1,404	80.0 %	42,690 €	-16.14 %
	>45	Women	458	14.0 %	57,120 €	-6.20 %
	>45	Men	2,933	86.0 %	53,785 €	-6.20 %
	TOTAL 2023	Women	1,000	17.0 %	50,179 €	-4.45 %
	TOTAL 2023	Men	4,829	83.0 %	48,041 €	-4.45 %
	TOTAL 2022	Women	911	17.0 %	49,637 €	0.32 %
	TOTAL 2022	Men	4,502	83.0 %	49,795 €	0.32 %
United Kingdom	0-30	Women	79	34.0 %	£37,851	4.16 %
	0-30	Men	150	66.0 %	£39,495	4.16 %
	30-45	Women	136	27.0 %	£56,833	4.78 %
	30-45	Men	365	73.0 %	£59,688	4.78 %
	>45	Women	69	17.0 %	£49,041	21.50 %
	>45	Men	341	83.0 %	£62,468	21.50 %
	TOTAL 2023	Women	284	25.0 %	£49,660	13.27 %
	TOTAL 2023	Men	856	75.0 %	£57,257	13.27 %
	TOTAL 2022	Women	293	25.0 %	£45,627	15.58 %
	TOTAL 2022	Men	867	75.0 %	£54,047	15.58 %
USA	0-30	Women	154	13.0 %	$71,882	-22.36 %
	0-30	Men	1,060	87.0 %	$58,745	-22.36 %
	30-45	Women	239	16.0 %	$96,852	-11.16 %
	30-45	Men	1,274	84.0 %	$87,130	-11.16 %
	>45	Women	191	12.0 %	$93,284	-2.80 %
	>45	Men	1,447	88.0 %	$90,740	-2.80 %
	TOTAL 2023	Women	584	13.0 %	$89,311	-10.67 %
	TOTAL 2023	Men	3,781	87.0 %	$80,699	-10.67 %
	TOTAL 2022	Women	599	14.0 %	$82,726	1.02 %
	TOTAL 2022	Men	3,579	86.0 %	$83,577	1.02 %
Poland	0-30	Women	450	41.0 %	87,944 zł	-4.96 %
	0-30	Men	650	59.0 %	83,785 zł	-4.96 %
	30-45	Women	969	28.0 %	129,783 zł	8.29 %
	30-45	Men	2,458	72.0 %	141,518 zł	8.29 %
	>45	Women	224	12.0 %	187,582 zł	-48.74 %
	>45	Men	1,598	88.0 %	126,117 zł	-48.74 %
	TOTAL 2023	Women	1,643	26.0 %	126,162 zł	1.66 %
	TOTAL 2023	Men	4,706	74.0 %	128,287 zł	1.66 %
	TOTAL 2022	Women	1,534	25.0 %	118,472 PLN	1.94 %
	TOTAL 2022	Men	4,568	75.0 %	120,812 PLN	1.94 %
Chile	0-30	Women	101	10.0 %	16,156,156 CLP	-7.83 %
	0-30	Men	959	90.0 %	14,983,337 CLP	-7.83 %
	30-45	Women	216	9.0 %	21,546,225 CLP	-11.32 %
	30-45	Men	2,128	91.0 %	19,355,210 CLP	-11.32 %
	>45	Women	88	6.0 %	18,852,619 CLP	12.48 %
	>45	Men	1,325	94.0 %	21,540,020 CLP	12.48 %
	TOTAL 2023	Women	405	8.0 %	19,635,969 CLP	-2.96 %
	TOTAL 2023	Men	4,412	92.0 %	19,071,390 CLP	-2.96 %
	TOTAL 2022	Women	376	8.0 %	21,963,069 CLP	-12.45 %
	TOTAL 2022	Men	4,468	92.0 %	19,530,994 CLP	-12.45 %
Canada	0-30	Women	13	13.0 %	$91,926	-4.91 %
	0-30	Men	81	87.0 %	$87,623	-4.91 %
	30-45	Women	33	13.0 %	$119,002	-16.54 %
	30-45	Men	138	87.0 %	$102,111	-16.54 %
	>45	Women	24	9.0 %	$83,358	5.27 %
	>45	Men	264	91.0 %	$87,997	5.27 %
	TOTAL 2023	Women	70	13.0 %	$101,644	-10.50 %
	TOTAL 2023	Men	483	87.0 %	$91,987	-10.50 %
	TOTAL 2022	Women	67	11.0 %	$77,202	3.97 %
	TOTAL 2022	Men	548	89.0 %	$80,398	3.97 %

(*) Salary supplements are understood to be those remunerations received by employees which, together with the base salary, make up the total salary structure. These amounts are related to the work performed by employees (night work, overtime, etc.), to their personal or professional conditions (such as languages or productivity), or to the company's results (such as the annual variable).

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Region

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LEED + WELL

Energy certification A

Energy certification B

Poland