Abengoa has instruments in place for capturing and computing information that enable the company to gather reliable and consistent data in real time. As a product of the Integrated Sustainability Management System (ISMS), Abengoa is able to determine the environmental, social and economic impact of company activity in the areas and locations where it operates.

In order for information to be reliable, consolidated data must be systematically consistent, traceable or reconstructible, accurate and complete in identifying and assessing the sources. Abengoa therefore has effective internal controls in place to help detect, prevent and correct any significant errors in the information it reports. All the reporting systems from which the indicators included in this report are obtained have undergone exhaustive control, oversight and audit processes, both internal and external.

As part of the ISMS, which is the application used to manage and report most of the information contained in this report, the Corporate Social Responsibility management system has its own control systems which supplement those already in place in the data source systems to ensure information reliability and consistency.

In addition, in 2009 Abengoa created a specific area for internal auditing of non-financial information tasked with conducting regular periodic internal controls to guarantee the effectiveness and efficiency of the company's sustainability information. The system therefore undergoes periodic internal audits at all levels to ensure the reliability of the information contained in the system.

The following internal audit, review and control processes are carried out on an annual basis:

• Exhaustive corporate audits: verification of the corporate social responsibility indicators, the Greenhouse Gas Inventory and the degree of systems implementation.
• Monitoring and follow-up visits: reviewing quality, environment, prevention, GHG Inventory, Labor Social Responsibility (LSR) and Corporate Social Responsibility systems.
• Internal audits from the business units.
• Review and control from the companies.

The CSRR was prepared in accordance with Version 3.1 of the Global Reporting Initiative Guide, with an A+ level of application as self-declared by company management, which was confirmed by the Global Reporting Initiative (GRI), having evaluated this report in its entirety.

As an independent external verifier, the firm, KPMG, reviewed the application of the AA1000 APS (2008) Standard, with a reasonable level of assurance as well as the answers given to IPEDS, the main and supplementary indicators reported in the CSRR and the Responsible Management Balance Sheet, thereby obtaining sufficient evidence to reduce the risk of material error to an acceptably low level. The report issued by KPMG outlines the scope of review, relevant standards, tasks conducted and conclusions drawn, and can be found in Section 10 of the CSRR.

The verification report provides a detailed description of the scope of the work conducted and the resulting conclusions. The method followed in the review was defined in accordance with the ISAE 3000 Standard.

The Greenhouse Gas (GHG) Inventory was verified in 2013 in accordance with the specific requirements set forth in Section 7.3 of the ISO 14064-1 Standard. The report was verified by means of a systematic, independent process documented by Aenor, with a reasonable level of assurance.

In addition, aslo has been reviewed the coherence of Abengoa's Integrated Sustainability Management System (ISMS) with the ISO 26000:2010 guide criteria.