Appendix

Non-financial information and diversity reference table (Dutch Law)

NON-FINANCIAL INFORMATION* AND DIVERSITY REFERENCE TABLE (DUTCH LAW)

Topic Sub topic Included (yes/no) Page reference
Business model Not applicable Yes Ferrovial in two minutes Chapter (qualitative information in Pages 18 and 19).
Global strategy Chapter. Section Strategy
Relevant social and personnel matters (e.g. HR, safety etc.) A description of the policies pursued, including due diligence Yes People Chapter. Section Integrated management of talent
Social value Chapter. Table of Page 132
The outcome of those policies Yes People chapter. Section Diversity and inclusion
Health, Safety and Wellbeing Chapter
Sections Leadership, Competency and Resilience
Human Rights Chapter. Section Human rights governance and management model
Table GRI Standards (GRI 416-2)
Principal risks in own operations and within value chain and how risks are managed Yes Risks Chapter. Section Ferrovial Risk Management
Non-financial key performance indicators Yes Appendix to GRI indicators
2-7. Employees
2-30  Percentage of employees covered by collective bargaining agreements
401-1. New employee hires and employee turnover. Table The number of leaves and the turnover rate in 2023 and 2022 is as follows.
403-9. Injuries due to occupational accidents
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
Relevant environmental matters (e.g. climate-related impacts) A description of the policies pursued, including due
diligence
Yes Value chain Chapter. Sections Supply chain  and Quality
The outcome of those policies Yes Creation Value, section Environmental
Environment Chapter  Sections Climate Strategy
Carbon footprint  and Offseting
Appendix GRI Standards Indicators
Table GRI Standards (GRI 2-27)
Principal risks in own operations and within value chain and how risks are managed Yes Risks Chapter. Section Ferrovial Risk Management
Non-financial key performance indicators Yes Table GRI Standards (GRI 304-1)
Table GRI Standards (GRI 304-3)
Appendix to GRI indicators
301-1. Materials used by weight or volume
301-2. Recycled materials consumed
305-1. Direct (Scope 1) GHG emissions
305-2. Energy Indirect (Scope 2) GHG emissions
305-3. Other indirect GHG emissions (Scope 3)
305-5. Reduction of GHG emissions
305-7. Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
303-5 Water consumption
306-3. Waste generated
Relevant matters with respect to human rights (e.g. labour protection) A description of the policies pursued, including due diligence Yes Social value Chapter.
The outcome of those policies Yes People chapter. Section Diversity and inclusion
Social Value Chapter.
Section Human rights governance and management model
Section Human and labor rights throughout the value chain
Section Dialogue and communication, key aspects.
Social value chapter. Section Community investment, one more step in creating positive impact Ethical and Responsible management Chapter. Section Ethics channel
Principal risks in own operations and within value chain and how risks are managed Yes Risks Chapter. Section Ferrovial Risk Management
Non-financial key performance indicators Yes Ethical and Responsible management Chapter. Section Ethics channel
Appendix to GRI indicators
2-30 Percentage of employees covered by collective bargaining agreements
Relevant matters with respect to anti-corruption and bribery A description of the policies pursued, including due diligence Yes Social value Chapter. Table of
Ethical and Responsible management Chapter. Section Ferrovial’s values: integrity
Ethical and responsible management Chapter Section Anti-Corruption Policy
The outcome of those policies Yes Creation of value Chapter. Governance section
Taxonomy chapter. Section Social safeguards.
Principal risks in own operations and within value chain and how risks are managed Yes Risks Chapter. Section Ferrovial Risk Management
Non-financial key performance indicators Yes Ethical and Responsible management Chapter. Section Ethics channel
Insight into diversity (Supervisory Board and Executive Board) A description of the policies pursued, including due diligence Yes People chapter. Section Diversity and inclusion
Corporate Governance Chapter. Section 2.8.1 Diversity
The outcome of those policies Yes People chapter. Section Diversity and inclusion
Corporate Governance Chapter. Section 2.8.1 Diversity
Principal risks in own operations and within value chain and how risks are managed Yes Risks Chapter. Section Ferrovial Risk Management
Non-financial key performance indicators Yes People chapter. Section Diversity and inclusion
Corporate Governance Chapter. Section 2.8.1 Diversity
Appendix to GRI indicators:
2-7. Employees
405-2 Ratio of basic salary and remuneration of women vs. Men

* In compliance with ‘Besluit bekendmaking niet-financiële informatie’ which is the implementation of the EU Directive 2014/95/EU on Non-Financial information.