The Abengoa 2009 Corporate Social Responsibility Report (CSRR), which follows that of 2008, is intended to provide a trustworthy and balanced reflection of the company’s performance; the main social, economic and environmental impacts of its activity; as well as any other effects that may substantially influence stakeholder assessments and decisions.

Abengoa has prepared this report following the principles of the Global Reporting Initiative (GRI) and the AA1000 Standard. The GRI Guide is intended to define a common structure for CSR reports, setting down guidelines in terms of content, scope, and coverage in order for readers to be able to compare the performance of different companies, with assurance of the quality of the information disclosed. The guide is available at In turn, the AA1000AS (2008) Standard, perhaps the most important global norm for sustainability assurance, lends security in the quality and accuracy of the information contained in the CSRR, helping Abengoa gain transparency and thereby build confidence among its stakeholders. Further information is available at

Another aim of this document is to report on Abengoa’s engagement with the United Nations Global Compact, the ten principles that govern company performance, activity and strategy. Respect for human, labor and environmental rights, and fighting corruption, are the guiding principles of the sustainable business model driving Abengoa forward in the more than 70 countries in which the company operates.

The performance indicators cover all Abengoa company activity in 2009 with significant economic, environmental or social impact, wherever Abengoa has effective control of management.

Therefore, indicator coverage, understood to be the set of entities whose performance is disclosed in the report, consists of all Abengoa companies or companies under the control of Abengoa operating worldwide and to which the Common Management Systems apply, including JVs and EIGs, over management of which there is effective control. Due to acquisitions and divestitures that were executed over the course of the fiscal year, the report boundary is not identical to that of 2008.

The obligation for companies to report on the economic, environmental or social dimension depends on the activity of each one, with the possibility of there being companies with neither personnel nor physical activity, in which case they would not report data on either the social or environmental dimension. For example, a company with personnel but without either economic activity or environmental impact would be taken into consideration for the social indicators (e.g. employee headcount), but would not be taken into account for the economic or environmental indicators. All of these companies are included within the boundary of coverage of this report unless explicitly indicated otherwise in the text. The list of companies is included in Appendix A.