Appendix

Contents of non-financial information statement (Spanish Law)

CONTENTS OF NON-FINANCIAL INFORMATION STATEMENTS (SPANISH LAW)

11/2018 Law contents			GRI Standard	Location / additional information
Business Model	Description of the Group’s business model	Brief description of the group’s business model, including its business environment, organization and structure, the markets in which it operates, its objectives and strategies, and the main factors and trends that may affect its future development.	2-1, 2-6	Ferrovial in two minutes Chapter (qualitative information). Global strategy Chapter. Section Strategy
Policies	Policies applied by the Group	Policies applied by the group, including due diligence procedures applied for the identification, assessment, prevention and mitigation of significant risks and impacts, and for verification and control, as well as the measures that have been adopted.	3-3	Creation of value Chapter. Governance section Value chain Chapter. Sections Supply chain and Quality Social value Chapter. Table of Ethical and Responsible management Chapter. Section Ferrovial’s values: integrity Table GRI Standards (GRI 2-17)
Main risks	Main risks related to issues linked to the group’s activities	Key risks related to issues linked to the group’s activities, including, where relevant and proportionate, its business relationships, products or services that could have an adverse effect on those areas, and how the group manages those risks, explaining the procedures used to identify and assess them in accordance with national, European or international frameworks of reference for each subject. Information on the impacts that have been identified should be included, providing a breakdown of these impacts, in particular the main short, medium and long-term risks.	3-3, 2-12, 201-2	Creation of value Chapter. Governance section. Risks Chapter. Section Ferrovial Risk Management ( ESG related risks)
Information on environmental issues	Pollution	Current and foreseeable effects of the company’s activities on the environment and, where appropriate, on health and safety.	2-69, 2-12	Creation Value, section Environmental. Appendix GRI Standards Indicators Table GRI Standards (GRI 2-27)
		Environmental assessment or certification procedures	3-3, 2-69 and 2-12	Value Chain Chapter. Sections Quality and Integrated Management System
		Resources dedicated to environmental risk prevention	2-12	Currently 251 people (276 in 2022) work in the different Quality and Environment departments of Ferrovial and its subsidiaries, which implies an approximate expenditure of 15.94 million euros (16.06 in 2022)
		Application of the precautionary principle	3-3	Risks Chapter. Section Ferrovial Risk Management
		Application of the precautionary principle	3-3	Creation Value, section Environmental
		Number of provisions and safeguards for environmental risks	307-1	See note 6.3 of the Consolidated Financial Statements
		Measures to prevent, reduce or remediate CO2 emissions that seriously affect the environment	3-3, 302-4, 302-5, 305-5, 305-7	Environment Chapter. Sections climate strategy, carbon footprint and offsetting Appendix to GRI indicators 305-5. Reduction of GHG emissions
		Measures to prevent, reduce or remediate emissions of all forms of air pollution (including noise and light pollution)	416-1	Value chain chapter, section Legal requirements and technical standards Appendix to GRI indicators 305-7. Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
	Circular economy and waste prevention and management	Measures for waste prevention, recycling, reuse and other forms of waste recovery and disposal	3-3, 301-1, 301-2, 301-3, 303-3, 306-1, 306-2, 306-3	Environment Chapter, Section Circular economy Appendix to GRI indicators 306-3. Waste generated
	Circular economy and waste prevention and management	Actions to combat food waste	Not applicable	Due to the nature of Ferrovial’s activities, this indicator is considered non-material
	Sustainable use of resources	Water consumption and supply in accordance with local constraints	303-1, 303-2, 303-3	Environment Chapter, Section Water Footprint Appendix to GRI indicators 303-5 Water consumption
		Consumption of raw materials and measures taken to improve the efficiency of their use	301-1, 301-2, 301-3	Environment Chapter, Section Circular economy Appendix to GRI indicators 301-1. Materials used by weight or volume 301-2. Recycled materials consumed
		Consumption, direct and indirect; Measures taken to improve energy efficiency, use of renewable energies	302-1, 302-2, 302-3, 302-4, 302-5	Creation Value. Section Environmental. Page 29 Environment Chapter. Section Climate Strategy and Carbon footprint. Appendix to GRI indicators 302-1. Energy consumption within the organization
	Climate change	Significant elements of greenhouse gas emissions generated as a result of the company’s activities (including goods and services produced).	305-1, 305-2, 305-3, 305-4	Environment Chapter, section Carbon footprint Appendix to GRI indicators 305-1. Direct (Scope 1) GHG emissions 305-2. Energy Indirect (Scope 2) GHG emissions 305-3. Other indirect GHG emissions (Scope3)
		Measures taken to adapt to the consequences of climate change.	3-3, 201-2, 305-5	Environment Chapter, Climate Strategy section
		Voluntary reduction targets established in the medium and long term to reduce GHG emissions and the means implemented to this end	3-3	Environment Chapter, Climate Strategy section
	Biodiversity protection	Measures taken to conserve or restore biodiversity	304-3	Environment Chapter, Biodiversity and natural capital section Table GRI Standards (GRI 304-3)
	Biodiversity protection	Impacts of activities or operations on protected areas.	304-1, 304-2, 304-4	Environment Chapter, Biodiversity and natural capital section Table GRI Standards (GRI 304-1) Table GRI Standards (GRI 304-3)
Information on social and personnel issues	Employment	Total number and distribution of employees by gender, age, country, and occupational classification	2-6, 2-7, 405-1	Appendix to GRI indicators 2-7. Employees (Pages 317-318) 405-1. Diversity in governing bodies and employees
		Total number and distribution of employment contracts	2-7	Appendix to GRI indicators. 2-7. Employees
		Average annual number of permanent, temporary, and part-time contracts by gender, age, and occupational classification	2-7	Appendix to GRI indicators. 2-7. Employees
			2-7	Data is provided at the end of the year. Ferrovial’s information systems do not allow segregation of contracts by age as this is not considered material information.
		Number of dismissals by gender, age and occupational classification	401-1	Appendix to GRI indicators, 401-1. New employee hires and employee turnover. Table The number of leaves and the turnover rate in 2023 and 2022 is as follows
		Average salaries and their evolution broken down by gender, age and occupational classification	405-2	Appendix to GRI indicators, 405-2 Ratio of basic salary and remuneration of women vs. Men
		Gender pay gap	405-2	Appendix to GRI indicators, 405-2 Ratio of basic salary and remuneration of women vs. Men
		Remuneration for equal or average positions in the company	202-1	Appendix to GRI indicators, 405-2 Ratio of basic salary and remuneration of women vs. Men
		Average remuneration of directors and executives (including variable remuneration, allowances, indemnities, payments to long-term savings schemes and any other payments broken down by gender).	2-19, 2-20, 201-3	Average remuneration of executives Chapter Remuneration Report. Section 3.4. Evolution of Remuneration of Executives Average remuneration of directors Chapter Remuneration Report. Section 6.4.Total remuneration of senior management
		Implementation of policies of disconnection from work	402-1	Ferrovial has an internal policy for the exercise of the right to digital disconnection in the workplace, the purpose of which is to regulate Ferrovial’s internal policy regarding the right to digital disconnection in the workplace of its professionals, as well as the methods for exercising this right and the training and awareness actions for personnel on the reasonable use of technological tools, in the context of exercising this right.
		Employees with disabilities	405-1	The number of employees with disabilities in 2023 amounted to 121 (107 in 2022)
	Work organization	Organization of working time	2-7	The company has the tools to adapt working time management to the business needs and demands of employees, with the aim of improving both business competitiveness and the well-being of its workforce, enabling a results-oriented company culture to be generated. In addition, it facilitates the adoption of flexibility and conciliation measures according to the needs of each employee, taking into account their life cycles.
		Number of hours of absenteeism	403-9	Appendix to GRI indicators 403-9. Injuries due to occupational accidents 403-10 Occupational diseases and illnesses
		Measures aimed at facilitating the enjoyment of worklife balance and encouraging the co-responsible exercise of work-life balance by parents	401-3	Ferrovial has an internal Policy on Flexibility and Reconciliation, to which all employees have access and whose main objective is to promote an appropriate balance between the personal and professional lives of its employees, while encouraging coresponsibility.
	Health and safety	Health and safety conditions at work	3-3, 403-1, 403-3	Health, Safety and Wellbeing Chapter Sections Leadership, Competency and Resilience Table GRI Standards (GRI 416-2)
	Health and safety	Occupational accidents, in particular their frequency and severity, as well as occupational diseases; disaggregated by gender	403-9, 403-10	Appendix to GRI indicators 403-9. Injuries due to occupational accidents 403-10 Occupational diseases and illnesses Ferrovial makes no distinction in its accident rates by gender, as health and safety measures are applied equally throughout the company, without differentiating between genders.
	Social relations	Organization of social dialogue, including procedures for informing, consulting, and negotiating with employees	3-3	Social Value Chapter. Dialogue and communication, key aspects.
		Percentage of employees covered by collective bargaining agreements by country	2-30	Appendix to GRI indicators 2-30 Percentage of employees covered by collective bargaining agreements
		Balance of collective bargaining agreements (particularly in the field of occupational health and safety)	403-1, 403-4	The number of company collective bargaining agreements signed in 2023 was 134 (147 in 2022). In the aforementioned collective bargaining agreements there are provisions, articles, chapters or even specific titles that regulate different obligations in terms of occupational risk prevention (occupational health and safety), thus complying with and adapting to the regulations in each country. In the collective bargaining held during the year 2023, the matters and obligations relating to occupational health and safety have been renewed, or even improved in some cases, as a result of Ferrovial’s commitment to the welfare of its employees and their health and safety at work.
		Mechanisms and procedures available to the company to promote employee involvement in the management of the company, in terms of information, consultation and participation	2-30	Social Value Chapter. Section Dialogue and communication, key aspects.
	Training	Policies implemented in the field of training	404-2	People Chapter. Section Integrated management of talent
	Training	Total number of hours of training by professional category	404-1	Appendix to GRI indicators 404-1. Average total training hours and average number of training hours per year per employee.
	Accessibility	Universal accessibility of people	3-3	In order to promote integration in the workplace, all work centers are adapted to be accessible spaces in accordance with the commitments to the inclusion strategy as well as to any particular demands that may exist due to the diversity of the workforce.
	Equality	Measures taken to promote equal treatment and opportunities for women and men	103-2	People chapter. Section Diversity and inclusion Human Rights Chapter. Section Human rights governance and management model
		Equality plans (Chapter III of Organic Law 3/2007, of March 22, for the effective equality of women and men).	103-2	Social Value Chapter. Section Human rights governance and management model
		Measures adopted to promote employment	103-2, 404-2	Social Value Chapter. Section Human rights governance and management model
		Policy against all types of discrimination and, where appropriate, integration of protocols against sexual and gender-based harassment	103-2	Social Value Chapter. Section Human rights governance and management model
		Protocols against all types of discrimination and, where appropriate, diversity management protocols	103-2, 406-1	Social Value Chapter. Section Human rights governance and management model
Information on respect for human rights		Implementation of human rights due diligence procedures	414-2	Social Value Chapter. Section Human and labor rights throughout the value chain.
		Prevention of risks of Human Rights violations and, where appropriate, measures to mitigate, manage and remedy possible abuses committed	410-1, 412-1	Social Value Chapter. Section Human rights governance and management model Section Human and labor rights throughout the value chain
		Reporting of human rights abuses	102-17, 419-1, 411-1	Taxonomy chapter. Section Social safeguards
		Promotion and enforcement of the provisions of core ILO conventions concerning respect for freedom of association and the right to collective bargaining, elimination of discrimination in respect of employment and occupation, elimination of forced or compulsory labor, and the effective abolition of child labor	3-3	Social Value Chapter. Section Human rights governance and management model Section Human and labor rights throughout the value chain
Information on anticorruption and anti-bribery issues		Measures taken to prevent corruption and bribery	3-3	Ethical and responsible management Chapter Section Anti-Corruption Policy
		Measures to combat money laundering	3-3	Ethical and responsible management Chapter Section Anti-Corruption Policy
		Contributions to foundations and non-profit organizations	103-2, 201-1, 203-2, 415-1	Contributions to non-profit entities in 2023 amounted to 1.51 million euros (1.76 million euros in 2022).
Information on society	Relationships with local community stakeholders and the methods of dialogue with them	Impact of the company’s activities on employment and local development, local populations and the territory	203-1, 203-2, 204-1, 413-1, 413-2	Social value chapter. Section Community investment, one more step in creating positive impact (Qualitative information )
		Relationships with local community stakeholders and methods of dialogue with them	2-28, 413-1	Most of the projects developed by Ferrovial require the prior completion of an environmental impact study. Furthermore, in certain cases, their execution entails certain impacts on the local communities where they are carried out. In these circumstances, the company promotes a two-way dialogue, informing those affected of the possible implications of each of the phases, and also in the provision of communication channels to collect complaints, suggestions or reports. The company also carries out a biennial consultation with its stakeholders as part of its materiality study, and also has an Ethics Channel available to anyone on its website.
		Partnership or sponsorship actions	102-13, 203-1, 201-1	All donation, sponsorship, patronage and partnership projects are subject to analysis under the internal regulations that establish the Procedure for the approval and monitoring of Sponsorship, Patronage and Donation projects. In 2023, sponsorship actions were linked to the promotion of the arts, culture, innovation or education. The company is a member of SEOPAN and of various national and international associations in the construction and infrastructure sector.
	Subcontracting and suppliers	Inclusion of social, gender equality and environmental issues in purchasing policies	3-3	Value Chain Chapter . Section Integrating ESG principles
		Consideration of social and environmental responsibility in relations with suppliers and subcontractors	2-6, 308-1, 308-2, 407-1, 409-1, 414-1, 414-2	Value Chain Chapter . Section Integrating ESG principles
		Monitoring and auditing systems and their resolution	308-1, 308-2, 414-2	Value Chain Chapter. Section Supply chain . In 2023, 7,562 suppliers were evaluated (12,189 in 2022).
	Consumers	Measures for the health and safety of consumers	416-1, 416-2, 417-1	Value Chain Chapter. Sections Quality and Integrated Management System
	Consumers	Complaint and grievance systems received and resolution of complaints	2-26, 418-1	Ethical and responsible management Chapter. Section Ferrovial’s values: integrity and Section Ethics Channel . In 2023, 495 (416 in 2022) customer complaints were recorded, of which 94% (83% in 2022) were resolved during the year.
	Tax information	Country-by-country profitability	201-1	Consolidated Financial Statements, note 2.7.
		Profit taxes paid	201-1	Consolidated Financial Statements, note 2.7.
		Government subsidies received	201-4	Consolidated Financial Statements, note 6.1.
Requirements of the Taxonomy Regulation (EU) 2020/852				298-305-307

* To identify the information related to each GRI indicator, the GRI Standards Indicator tables should be used.

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