The information contained in this report, covering Abengoa’s activity in the different sectors in which it operates, as well as the company’s social, economic and environmental initiatives, is governed by Abengoa’s internal norms, the principles of the Global Compact, and by the laws of the countries where the company conducts its business. Review of the application, implementation and development of these guidelines is of paramount importance to Abengoa, and therefore internal and external audits were performed in order to verify compliance with all processes, standards and procedures for action and internal control established by Abengoa and to ensure transparency thereof.

In order to facilitate disclosure of the company’s performance, Abengoa has defined a reporting system that seeks to enable knowledge to be obtained in an efficient manner on the company’s reliable consolidated data having to do with the pertinent CSR-related indicators so that they may be suitably managed and made known to company stakeholders. The reliability of the information requires systematic consistency in the consolidated data, and that data be traceable or reconstructible, accurate and exhaustive in identifying and taking data sources into consideration. Accordingly, effective internal control mechanisms are in place to help prevent, detect and rectify significant errors in the data disclosed.

PricewaterhouseCoopers, as an independent external verifying company, reviewed the report to verify the application of the AA1000 Assurance Standard (2008) and Version 3 of the Global Reporting Initiative Guide (GRI G3), followingto the Level A requirements. The methodology followed for the review process was defined according to the stipulations of the ISAE 3000 (International Standard for Assurance Engagements Other than Audits or Reviews of Historical Financial Information). The review was conducted with a reasonable degree of assurance for all of the indicators included in the GRI Index, for which sufficient proof was obtained to reduce the risk of material error to an acceptably low level. The corresponding verification reports are included at the end of this document. These reports outlines the scope of the work conducted, as well as the conclusions reached. The entire report was also reviewed by the Global Reporting Initiative and by Abengoa management, and given a grade A+ classification.