Appendix

Task Force on Climate-Related Financial Disclosures (TCFD)

The contents of this Integrated Annual Report are aligned with the recommendations of the TCFD. The contents suggested by the initiative can be consulted in this index:

CONTENTS		LOCATION
GOVERNANCE	Describe the board’s overview of climate-related risks and opportunities.	Climate Strategy section.
		Corporate Governance section.
	Describe the role of management in assessing and managing climate-related risks and opportunities.	Risk Chapter.
		Climate Strategy section.
STRATEGY	Describe the climate-related risks and opportunities identified by the organization in the short, medium and long term.	Strategy Chapter.
		Risks and opportunities related to climate change.
		Risks Chapter.
	Describe the impact of climate-related risks and opportunities on the organization’s business, strategy and financial planning.	Climate Strategy section and in each of the sections related to each of Ferrovial’s divisions.
	Describe the resilience of the organization’s strategy, taking into account different future climate scenarios including a scenario of 2 °C or less.	Risks and opportunities related to climate change.
RISKS	Describe the organization’s processes for identifying and assessing climate-related risks.	Risk Chapter.
		Risks and opportunities related to climate change.
	Describe the organization’s processes for managing climate-related risks.	Risk Chapter.
		Risks and opportunities related to climate change.
	Describe how the processes for identifying, assessing and managing climate-related risks are integrated with the organization’s overall risk management.	Risk Chapter.
		Risks and opportunities related to climate change.
METRICS	Describe the metrics the organization uses to assess climate-related risks and opportunities and the risk management process.	Risk Chapter.
		Risks and opportunities related to climate change.
	Break down GHG emissions, Scope 1, Scope 2 and, if appropriate, Scope 3, and associated risks.	Environment Chapter.
		Annex of GRI Standards indicators.
	Describe the organization’s objectives for managingc limate-related risks and opportunities andp erformance against those objectives.	Environment Chapter.

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