In preparing this report, effort was made to reflect the information in line with the GRI principles for defining quality.


The report should reflect positive and negative aspects to enable a reasonable assessment of company performance.

The 2009 report provides data on positive and improvable aspects of performance, as well as challenges facing the company. The process of identifying material issues (see section on materiality) also contributes to compliance therewith. In addition, the incorporation of the opinion and questions of the Independent Panel of Experts on Sustainable Development, along with the corresponding answers, allows the reader to gain an insight into the society’s perception of the company performance.


The report should enable the analysis of evolution and change.

The 2009 report includes a comparison with the last reporting period in order to facilitate evolutive analysis. The report also indicates any changes in computational methods.


The report should be sufficiently accurate and detailed to be able to evaluate the performance of the reporting organization.

The objective was to be accountable at the highest level of application, A+, and where appropriate, provide an explanation if certain indicators do not apply, are not available, or if they refer only to parts of the company.

The verification process to which this report was submitted ensures the accuracy of quantitative data and it confirms evidence and appropriate context for the qualitative information.


The report must be published on time according to a regular schedule.

Abengoa has been publishing its Report on Corporate Social Responsibility every year since 2004. These reports are available on the company’s website (


The information should be presented in an understandable and accessible manner.

Abengoa publishes a digital edition of the report which the public can access on the corporate website: The company also distributes the report to its shareholders, main customers, the media, responsible investment institutions, and to anyone who so requests.


The information reflected in the report has been verified by third party. Disclosures are backed by pertinent documentation and internal controls.

In line with a commitment to transparency, Abengoa requested independent third party verification of the economic, social and environmental information contained in this report. The scope, work description, and conclusions of this verification process are found in chapter 15 entitled Report Verification Results.

To facilitate performance disclosure, Abengoa has defined a reporting system that seeks to enable knowledge to be gained in an efficient manner on the company’s reliable consolidated data. The company also has internal controls in place that help to prevent, detect and rectify significant errors in the data being reported.

The procedure for consolidating information followed this scheme: