True to the company’s commitment to transparency, for the sixth consecutive year Abengoa has published its Corporate Social Responsibility Report (CSRR), which is intended to provide a reliable 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 in accordance with the general principles defined in the G3 Guidelines of the Global Reporting Initiative (GRI), whose aim is to define a common structure for Corporate Social Responsibility reports by setting down guidelines in terms of content, scope and reach in order for readers to be able to compare the performance of different companies and to ensure the quality of the information disclosed.

The principles of the AA1000AS Standard, the leading global norm for sustainability assurance, lends quality and accuracy to the information contained in the CSRR, helping Abengoa to gain transparency and thereby build confidence among its stakeholders.

Another objective involved in the process of preparing this CSRR was to report on Abengoa’s engagement with the United Nations Global Compact, the ten principles of which govern company performance, activity and strategy. Respect for human, labor-related and environmental rights and anti-corruption are the guiding principles of the sustainable business model driving Abengoa forward in the 70-plus countries in which it operates.

Abegoa has devised a Corporate Social Responsibility Management System that reflects the guidelines contained within the “Guidance on Social Responaibility” of the ISO 26000:2010 international standard. This non-auditable benchmark provides companies with guidance on the principles underpinning social responsibility and how to recognize them. It also embraces the involvement of interested parties and the inclusion of the material matters and issues that make up this social responsibility (corporate governance, human rights, labor practices, environmental affairs, fair operating practices, consumer affairs and active consumer participation, and development of the community), and addresses how to integrate socially responsible conduct within the company. At Abengoa, this guidance is mirrored in the internal rule on corporate social responsibility (NOC-10-003), which includes and references the following Common Management Systems envisaging Abengoa’s management policies, procedures, guidelines, tools and protocols, and which are binding throughout the entire company:


  • NOC-04, on Human Resources, contains all aspects relating to policies, principles and commitments concerning labor practices, human rights, diversity, equality, staff training, industrial relations, professional development and remuneration, occupational risk prevention, the labor-related social responsibility management system, the Code of Conduct, and the whisteblower channel, among others.
  • NOC-05, on Quality and the Environment, includes aspects relating to quality and customer relations management, management of environmental affairs, preparation of the greenhouse gas emissions inventory, and the Social Responsibility Code for suppliers, among others.
  • NOC-08, on Consolidation, Auditing and Fiscal Management, encompasses all aspects relating to internal auditing and control, the audit committee, corporate governance, and transparency and anti-corruption practices, among others.
  • NOC-03, on Management of Legal Affairs, Risk Analysis and Insurance, embraces aspects relating to compliance with applicable law, risk analysis and management (including sustainability and corporate social responsibility risks), contractual relations with suppliers and partners, and good governance, among others.
  • NOC-10, on Corporate Identity and Communication, includes all aspects relating to CSR management and strategy, the associated reporting and audit system, disclosure of performance in relation to sustainability and CSR, the analysis of relevant issues, and the management of social action, among others.

Unless otherwise indicated in the text, the performance indicators cover the activities of all Abengoa companies in 2010, insofar as such activities have a significant social, environmental or economic impact and provided Abengoa has effective control over their management. Due to acquisitions and divestitures realized over the course of 2010, the scope of the report is not identical to that of 2009. The list of companies involved is provided in Appendix A.