Appendix

SASB indicators

SUSTAINABILITY ACCOUNTING STANDARDS BOARD (SASB) INDICATORS

The SASB indicators for the Engineering and Construction Services sector are presented below:

TOPIC METRIC SASB CODE REFERENCE / DIRECT ANSWER
Environmental Impacts of Project Development Number of incidents of non-compliance with environmental permits, standards, and regulations IF-EN-160a.1 See GRI indicator 2-27
Discussion of processes to assess and manage environmental risks associated with project design, siting, and construction IF-EN-160a.2 See Environment section
Structural Integrity & Safety Amount of defect- and safety-related rework costs IF-EN-250a.1 Not available
Total amount of monetary losses as a result of legal proceedings associated with defect- and safety-related incidents IF-EN-250a.2 13,098 euros
Workforce Health & Safety (1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employees IF-EN-320a.1 See Annex to GRI indicators, indicators 403-9 and 403-10
Lifecycle Impacts of Buildings & Infrastructure Number of (1) commissioned projects certified to a third-party multi-attribute sustainability standard and (2) active projects seeking such certification IF-EN-410a.1 See Annex to GRI indicators, indicator CRE8
Discussion of process to incorporate operational-phase energy and water efficiency considerations into project planning and design IF-EN-410a.2 See Environment section
Climate Impacts of Business Mix Amount of backlog for (1) hydrocarbon related projects and (2) renewable energy projects IF-EN-410b.1 The portfolio of projects related to hydrocarbons amounts to 35,9 million euros, mainly corresponding to gas pipelines.
As for the portfolio of renewable energy projects, mainly photovoltaic solar energy, it amounted to 111,8 million euros.
Amount of backlog cancellations associated with hydrocarbon-related projects IF-EN-410b.2 There were no portfolio cancellations associated with hydrocarbon projects.
Amount of backlog for non-energy projects associated with climate change mitigation IF-EN-410b.3 See Taxonomy section.
Business Ethics (1) Number of active projects and (2) backlog in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Index IF-EN-510a.1 Ferrovial does not develop projects in any of the 20 countries ranked in the bottom 20 of the Corruption Perception Index.
Total amount of monetary losses as a result of legal proceedings associated with charges of (1) bribery or corruption and (2) anticompetitive practices IF-EN-510a.2 See Consolidated Financial Statements, note 6.5.
Description of policies and practices for prevention of (1) bribery and corruption, and (2) anticompetitive behavior in the project bidding processes IF-EN-510a.3 See Ethical and Responsible management section