GRI Standard Indicators

Fundamentals (GRI 101)

GRI 102 (GENERAL DISCLOSURES 2016)

ORGANIZATION PROFILE Page/Reference Scope
102-1 Name of the organization Note 1.1. of Ferrovial’s Consolidated Financial Statements 2020 Ferrovial
102-2 Activities, brands, products, and services 14-15 and 22 Ferrovial
102-3 Location of headquarters Note 1.1. of Ferrovial’s Consolidated Financial Statements 2020 Ferrovial
102-4 Location of operations 14-15 and 22 Ferrovial
102-5 Ownership and legal form Note 1.1. of Ferrovial’s Consolidated Financial Statements 2020 Ferrovial
102-6 Markets served 14-15 and 22 Ferrovial
102-7 Scale of the organization 12-19 Ferrovial
102-8 Information on employees and other workers 72-73 and Appendix to GRI Indicators Ferrovial
102-9 Supply Chain 90-91 and Appendix to GRI Indicators Ferrovial
102-10 Significant changes to the organization and its supply chain Notes 1.1.2 and 1.1.3 of Ferrovial’s Consolidated Financial Statements 2020 Ferrovial
102-11 Precautionary Principle or approach 96-88 and 99-103 Ferrovial
102-12 External Initiatives 130 Ferrovial
102-13 Membership of associations 130 Ferrovial
STRATEGY Page/Direct Reference Scope
102-14 Statement from senior decision-maker 9, 22-23, 100 Ferrovial
102-15 Key impacts, risks, and opportunities 9, 100-103 Ferrovial
ETHICS AND INTEGRITY Page/Direct Reference Scope
102-16 Values, principles, standards, and norms of behavior 24, 82-83 and 92-93 Ferrovial
102-17 Mechanisms for advice and concerns about ethics 82-83 Ferrovial
GOVERNANCE Page/Direct Reference Scope
102-18 Governance structure 106-108
Section C of Ferrovial’s Annual Corporate Governance
Report 2020
Ferrovial
102-19 Delegating authority 106-108
Section C of Ferrovial’s Annual Corporate Governance
Report 2020
Ferrovial
102-20 Executive-level responsibility for economic, environmental, and social topics 106-108
Section C of Ferrovial’s Annual Corporate Governance
Report 2020
Ferrovial
102-21 Consulting stakeholders on economic, environmental, and social topics 130-131 Ferrovial
102-22 Composition of the highest governance body and its committees 106-108
Section C of Ferrovial’s Annual Corporate Governance
Report 2020
Ferrovial
102-23 Chair of the highest governance body 106-108
Sections C.1.2 and C.1.3 of Ferrovial’s Annual Corporate Governance Report 2020
Ferrovial
102-24 Nominating and selecting the highest governance body 106-108
Section C of Ferrovial’s Annual Corporate Governance Report 2020
Ferrovial
102-25 Conflicts of interest 106-108
Section D.6 of Ferrovial’s Annual Corporate Governance Report 2020
Ferrovial
102-26 Role of highest governance body in setting purpose, values, and strategy. 106-108 Ferrovial
102-27 Collective knowledge of highest governance body The Board of Directors is informed annually regarding environmental management issues for the company, as well as regarding monitoring of the corporate responsibility strategic plan. Furthermore, the Board, directly or via its committees, remains abreast of a series of issues on which it is required to make decisions. These include approving policies on a wide range of issues. Ferrovial
102-28 Evaluating the highest governance body’s performance Sections C.1.19 to C.1.21 of Ferrovial’s Annual Corporate Governance Report 2020. Ferrovial
102-29 Identifying and managing economic, environmental, and social impacts 106-108
Section E of Ferrovial’s Annual Corporate Governance Report 2020
Ferrovial
102-30 Effectiveness of risk management processes 106-108
Section E of Ferrovial’s Annual Corporate Governance Report 2020
Ferrovial
102-31 Review of economic, environmental, and social topics 106-108
Section E of Ferrovial’s Annual Corporate Governance Report 2020
Ferrovial
102-32 Highest governance body’s role in sustainability reporting 128 Ferrovial
102-33 Communicating critical concerns 83,128 and 130-131 Ferrovial
102-34 Nature and total number of critical concerns 83,128 and 130-131 Ferrovial
102-35 Remuneration policies 110-111 Ferrovial
102-36 Process for determining remuneration 110-111 Ferrovial
102-37 Stakeholders’ involvement in remuneration 110-111 Ferrovial
102-38 Annual total compensation ratio Appendix to GRI Indicators Ferrovial
102-39 Percentage increase in annual total compensation ratio Appendix to GRI Indicators Ferrovial

 

STAKEHOLDERS ENGAGEMENT Page/Direct Reference Scope
102-40 List of stakeholder groups 130-131 Ferrovial
102-41 Collective bargaining agreements 85, Appendix to GRI Standards and table of contents of non Financial Information Statements Ferrovial
102-42 Identifying and selecting stakeholders 2, 130-131 Ferrovial
102-43 Approach to stakeholder engagement 128 and 130-131 Ferrovial
102-44 Key topics and concerns raised 128-132 Ferrovial
REPORTING PRACTICE Page Scope
102-45 Entities included in the consolidated financial statements Appendix II of Ferrovial’s Consolidated Financial Statements 2020 Ferrovial
102-46 Defining report content and topic Boundaries 2, 130-131 Ferrovial
102-47 List of material topics 131 Ferrovial
102-48 Restatements of information 130 Ferrovial
102-49 Changes in reporting 130 Ferrovial
102-50 Reporting period Fiscal year 2020 Ferrovial
102-51 Date of most recent report Fiscal year 2019 Ferrovial
102-52 Reporting cycle Annual Ferrovial
102-53 Contact point for questions regarding the report Back cover Ferrovial
102-54 Claims of reporting in accordance with the GRI Standards This report has been prepared in accordance with the Comprehensive option of the GRI Standards Ferrovial
102-55 GRI content index 138 Ferrovial
102-56 External assurance 155 Ferrovial

 

Thematic contents

Materiality Indicator Page / Direct Reference Scope
GRI 103 Management approach 2016 103-1 Explanation of the material issue and its limitations 131 Ferrovial
103-2 The management approach and components 12-15 Ferrovial
103-3 Evaluation of the management approach 12-15 Ferrovial
Economic Performance
GRI 201 Economic Performance 2016 201-1 Direct economic value generated and distributed See Appendix to GRI Standards Ferrovial
201-2 Financial implications and other risks and opportunities due to climate change 86-88
Risks and opportunities are disclosed in the Carbon Disclosure Project report, which is publicly-available on the CDP website. Information for 2020 will be made available during 2020.
Ferrovial
201-3 Defined benefit plan obligations and other retirement plans Note 6.6.4 of Ferrovial’s Consolidated Financial Statements 2020
Note 6.2 of Ferrovial’s Consolidated Financial Statements 2020
Ferrovial
 201-4 Financial assistance received from government Note 6.1 of Ferrovial’s Consolidated Financial Statements 2020
Note 6.4 of Ferrovial’s Consolidated Financial Statements 2020
Ferrovial
Market Presence
GRI 202: Market presence 2016 202-1 Ratios of standard entry level wage by gender compared to local minimum wage The relationship between entry level wage and the local minimum wage in relevant countries by gender (Men/Women) is as follows:
Spain 1.28/1.28 (1.34/1.34 in 2019)
United Kingdom: 1.3/1.3 (1/1 in 2019)
United States: 1.66/1.66 (1.71/1.71 in 2019)
Poland: 1/1 (1/1 in 2019)
Chile: 1/1 (1.04/1.04 in 2019)
Ferrovial
202-2 Proportion of senior management hired from the local community In 2020, the proportion of senior management was 84.3% (85.79% in 2019) Ferrovial
Indirect economic impacts
GRI 203: Indirect economic impacts 2016 203-1 Infrastructure investments and services supported 92-93 Ferrovial
203-2 Significant indirect economic impacts 14-15,26,30,33,36,39,76,80,81 Ferrovial
Procurrent Practices
GRI 204: Procurrent practices 2016 204-1 Proportion of spending on local suppliers 91 Ferrovial
Anti-corruption
GRI 205: Anti-corruption 2016 205-1 Operations assessed for risks related to corruption 82-83 Ferrovial
205-2 Communication and training about anti-corruption policies and procedures 82-83 Spain
205-3 Confirmed incidents of corruption and actions taken 82-83 Ferrovial
Anti-competitive
GRI 206: Anti-competitive 2016 206-1 Legal actions for anti-competitive behavior, antitrust, and monopoly practices In 2020, three cases and litigations related to monopoly practices were open (two in 2019).
Note 6.5 of Ferrovial’s Consolidated Financial Statements 2020*
Ferrovial
GRI 207: Tax 2019

207-1 Approach to tax

94-96 Ferrovial

207-2 Tax governance. control. and risk management

94-96 Ferrovial

207-3 Stakeholder engagement and management of concerns related to tax

94-96 Ferrovial

207-4 Country-by-country reporting

94-96-Appendix to GRI Indicators Ferrovial

Environmental materials

Materiality Indicator Page / Direct Reference Scope
GRI 103 Management
approach 2016
103-1 Explanation of the material topic and its Boundary 129 Ferrovial
103-2 The management approach and its components 86-88 Ferrovial
103-3 Evaluation of the management approach 86-88 Ferrovial
Materials
GRI 301: Materials 2016 301-1 Materials used by weight or volume Appendix to GRI Standards.  It is given information about the most representative used material for each division. The most significant material could change every year according to each project, so the data could not be comparable. Ferrovial
301-2 Recycled input materials used Appendix to GRI Standards.  Ferrovial
301-3 Reclaimed products and their packaging materials The activity of the company does not include the production of goods destined for sale with packaging  Ferrovial
Energy
GRI 302: Energy 2016 302-1 Energy consumption within the organization Appendix to GRI Standards.  Ferrovial
302-2 Energy consumption outside of the organization Energy use from consumption of fuels, electricity and losses due to electricity transport stood at 1,292,997 GJ  Ferrovial
302-3 Energy intensity

Energy intensity is 566.0 GJ/M€ (555.4 GJ/M€ in 2019). The 2019 data have been recalculated with the information available in 2020.

 Ferrovial
302-4 Reduction of energy consumption Energy consumption reduced 4.46% compared to 2020  Ferrovial
302-5 Reductions in energy requirements of products and services 86-88  Ferrovial
Water
GRI 303: Water 2016

303-1 Interactions with water as a shared resource

See Appendix to GRI Indicators. Data reported for 2020 include estimates based on the best information available at the date of preparation of the report. The main consumptions have been estimated based on average water consumption prices per country.

 Ferrovial

303-2 Management of water discharge-related impacts

See Appendix GRI Indicators.
Water abstractions require authorization, which limits the volume that can be abstracted, always below the maximum limits established by the competent authority. For this reason, it is considered that the water abstractions carried out by Ferrovial, in accordance with these authorizations, do not significantly affect the water resource.

 Ferrovial
303-3 Water withdrawal See Appendix GRI Indicators.  Ferrovial

303-4 Water discharge

Total wastewater discharge amounted to 868,052 m3 (1,127,466 m3 in 2019). The discharge data has been calculated based on standard discharge indicators for certain activities published by various sources, not constituting actual discharge measurements.

Ferrovial

303-5 Water consumption

See Appendix GRI Indicators. Ferrovial
Biodiversity
GRI 304: Biodiversity 2016 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.

n 2020, Ferrovial worked on 18 projects subject to Environmental Impact Statement (or equivalent figures), according to the legal framework of each country. (17 in 2019).

Construction business and Ferrovial Services Spain

304-2 Significant impacts of activities. products. and services on biodiversity

The most significant impacts on biodiversity have been contemplated in the respective Environmental Impact Statements or equivalent figures, according to the legal framework of each country, of the activities that so require. Likewise, compensation actions are carried out in those cases in which this has been required in accordance with the provisions of said declarations or equivalent figures.

Ferrovial
304-3 Habitats protected or restored

Ferrovial carries out the ecological restoration of habitats affected by the construction and operation of its infrastructures in accordance with the regulations in force in each country, introducing wherever possible improvements over the minimum requirements as well as ecological restoration criteria that ensure better long-term results.

 Ferrovial

304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations

 See Appendix to GRI Standards. Ferrovial
 Emisions
GRI 305: Emisions 2016 305-1 Direct (Scope 1) GHG emissions 91. Appendix to GRI Standards.  Ferrovial
305-2 Energy indirect (Scope 2) GHG emissions 73. Appendix to GRI Standards.  Ferrovial
305-3 Other indirect (Scope 3) GHG emissions 73. Appendix to GRI Standards.
Scope 3 emissions are limited to the described scope on the table 305-3 on the GRI Standards Indicators.
 See Appendix to GRI Indicators
305-4 GHG emissions intensity GHG emissions intensity reached 66 tCO2/INCN (M€)  Ferrovial
305-5 Reduction of GHG emissions 91. Appendix to GRI Standards.  Ferrovial
305-6 Emissions of ozone-depleting substances (ODS) This data is not considered material because Amey no longer has operational control over centers using refrigeration equipment, which use refrigerants based on fluorinated gases or ozone depleting substances.  Ferrovial
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions Appendix to GRI Standards.  Ferrovial
Effluents and Waste
GRI 306: Effluents y waste 2016 306-1 Water discharge by quality and destination

Total wastewater discharge amounted to 868,052 m3 (1,127,466 m3 in 2019). The discharge data has been calculated based on standard discharge indicators for certain activities published by various sources, not constituting actual discharge measurements.

 Ferrovial
306-2 Waste by type and disposal method

See Appendix to GRI Indicators. Data reported for 2020 include estimates based on the best information available at the date of preparation of the report.

 Ferrovial
306-3 Significant spills

During 2019 and 2020 no significant spills have been recorded.

 Ferrovial
306-4 Transport of hazardous waste

During 2020 the amount of transboundary waste transported was 151.56 t (47.32 t in 2019).

 Ferrovial Servicios España
306-5 Water bodies affected by water discharges and/or runoff

In the projects developed by Ferrovial in 2020, 23 had high quality watercourses in their vicinity (19 in 2019), of which 2 started in 2020.

Ferrovial Construction

Environmental Compliance
GRI 307: Environmental Compliance 2016 307-1 Non -compliance with environmental laws and regulations

The most significant penalties paid in 2020 for non-compliance with environmental legislation were €19,228 (€25,200 in 2019), corresponding to one case imposed in 2020, and €76,551 corresponding to two cases imposed in previous years (€90,751 in 2019).

FS España
Oficinas Centrales (Ferrovial Servicios. S.A.) y Ferrovial Construction Portugal

Supplier Environmental Assessment
GRI 308: Supplier Environmental Assessment 2016 308-1 New suppliers that were screened using environmental criteria

90-91

 Ferrovial
308-2 Negative environmental impacts in the supply chain and actions taken

90-91. In Construction. the negative environmental impacts had by the supply chain are evaluated. identifying potential risks and substandard work. The measures adopted range from expulsion from the project and/or rejection of the supplier. to warnings that improvements are required in less serious cases. In the Services division. face-to-face audits are carried out on a sample of suppliers.

 Ferrovial

Aspectos Sociales Materiales

Materiality Indicator Page / Direct Reference Scope 
SOCIAL MATERIAL ASPECTS
Management approach
GRI 103: Management
Approach 2016

103-1 Explanation of material issue and its limitation

130-131

Ferrovial
103-2 The management approach and its components

72-75

Ferrovial
103-3 Evaluation of the management approach

72-75

Ferrovial
Employment
GRI 401: Employment 2016 401-1 New employee hires and employee turnover Appendix to GRI Standards  Ferrovial
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Social benefits for each country and bussiness are offered equally to full-time employees and part-time employees. In some cases, employees need to have held their posts for at least one year to be eligible for certain social benefits  Ferrovial
401-3 Parental leave Ferrovial does not consider this a risk, as the countries where it operates have protectionist legislation in place for such matters. Such information is therefore not subject to specific managerial procedures Ferrovial
Labor Relations
GRI 402: Labor Relations 2016 402-1 Minimum notice periods regarding operational changes Ferrovial complies with the advance notice periods established in labor legislations or those enshrined, if applicable, in the collective agreements pertinent to each business, with no corporate advance notice periods having been established  Ferrovial
Occupational Health and Safety
GRI 403 Occupational Health and Safety 2018

403-1 Occupational health and safety management system

42, 74-75

 Ferrovial

403-2 Hazard identification. risk assessment. and incident investigation

74-75

 Ferrovial

403-3 Occupational health services

42, 74-75

 Ferrovial

403-4 Worker participation. consultation. and
communication on occupational health and safety

74-75

 Ferrovial

403-5 Worker training on occupational health and safety

75

Ferrovial

403-6 Promotion of worker health

74-75

Ferrovial

403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Risk of developing occupational diseases is detected through risk assessments conducted by the Safety and Health Department and controlled through the health surveillance. where relevant relevant protocol according to the risk exposure of the workers are defined and applied.

Ferrovial

403-8 Workers covered by an occupational health and safety management system

Ferrovial

403-9 Work-related injuries

Ferrovial

403-10 Work-related ill health

See Appendix to GRI Indicators Ferrovial
Training and education
GRI 404 Training and education 2016 404-1 Average hours of training per year per employee See Appendix to GRI Standards  Ferrovial
404-2 Programs for upgrading employee skills and transition assistance programs All training and development programs are aimed at improving the employability of the candidate. In the case of early retirement or restructuring plans (e.g. redundancy packages), specific training plans may be negotiated as part of other outplacement plans  Ferrovial
404-3 Percentage of employees receiving regular performance and career development reviews

The percentage of employees receiving regular
assessments of Ferrovial’s performance and  professional development is 31.94% (33.12%)

 Ferrovial
 Diversity and Equality of Opportunities
GRI 405: Diversity and
equality of opportunities
2016
405-1 Diversity of governance bodies and employees Appendix to GRI Standards
Section C of Annual Corporate Governance Report 2020
 Ferrovial
405-2 Ratio of basic salary and remuneration of women to men Appendix to GRI Standards  Ferrovial
No discrimination
GRI 406: No discrimination
2016
406-1 Incidents of discrimination and corrective actions taken 83. Information about complaints received through the Corporative Whistleblowing Channel in Spain is given  Ferrovial
Freedom of association
GRI 407 Freedom of association 2016 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk 90-91 Ferrovial
Child Labor
GRI 408 Child Labor 2016 408-1 Operations and suppliers at significant risk for incidents of child labor 90-91 Ferrovial
Forced or compulsory labor
GRI 409 Forced or compulsory labor 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor 90-91  Ferrovial
Forced or compulsory labor
GRI 410 Security practices 2016 410-1 Security personnel trained in human Security guards at offices are hired via a Ferrovial rights policies or procedures

Security guards at Ferrovial offices are hired via a Ferrovial rights policies or procedures company that certifies that said personnel have headquarters received the due training

 Ferrovial headquarters
Rights of indigenous people
GRI 411: Rights of indigenous
people 2016
411-1 Incidents of violations involving rights of indigenous peoples

During 2019 and 2020 there hasn’t been
detected incidents of violations involving rights of Ferrovial indigenous people

 Ferrovial
Human Rights Assessment
GRI 412 Human Rights Assessment 2016 412-1 Operations that have been subject to human rights reviews or impact assessments 84-85  Ferrovial
412-2 Employee training on human rights policies or
procedures
82  Ferrovial
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening 82-86, 90-91  Ferrovial
Local Communities
GRI 413:Local Communities
2016
413-1 Operations with local community engagement,
impact assessments, and development programs
92-93  Ferrovial
413-2 Operations with significant actual and potential negative impacts on local communities

During 2020 there has not been detected situations in which Ferrovial activities had caused a negative impact on local communities.

 Ferrovial
Supplier Social Assessment
GRI 414: Supplier Social
Assessment 2016
414-1 New suppliers that were screened using social criteria 90-91  Ferrovial
414-2 Negative social impacts in the supply chain and actions taken 90-91  Ferrovial
Public Policy
GRI 415: Public Policy 2016 415-1 Political contributions 82-83,130 Ferrovial
Customer Health and Safety
GRI 416: Customer Health and Safety 2016 416-1 Assessment of the health and safety impacts of product and service categories 80-81  Ferrovial
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services

In 2020, no cases and litigation related to the safety of workers. subcontractors and users were open (109 in 2019).
Note 6.3 of Ferrovial’s Consolidated Financial Statements 2020

Note 6.5 of Ferrovial’s Consolidated Financial Statements 2020

 Ferrovial
Marketing and labeling
GRI 417: Marketing and labeling 2016 417-1 Requirements for product and service information and labeling 80-81  Ferrovial
417-2 Incidents of non-compliance concerning product and service information and labeling

There has not been identified non-compliance incidents on this subject in 2019 and 2020

 Ferrovial
417-3 Incidents of non-compliance concerning marketing communications

There has not been identified non-compliance incidents on this subject in 2019 and 2020

 Ferrovial
Customer Privacy
GRI 418 Customer Privacy 2016 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

There has not been identified non-compliance incidents on this subject in 2019 and 2020

 Ferrovial
Socioeconomic Compliance
GRI 419: Socioeconomic Compliance 2018 419-1 Non-compliance with laws and regulations in the social and economic area

In 2020 no files and disputes relating to the safety of workers. subcontractors and users were closed with a penalty (109 in 2019).
Note 6.3 of Ferrovial’s Consolidated Financial Statements 2020
Note 6.5 of Ferrovial’s Consolidated Financial Statements 2020

Ferrovial

AA1000 APS2008 Standard

The standard is based on three fundamental principles:

  • Inclusiveness: This principle analyzes whether the company has identified and understood the relevant aspects of its sustainable performance and presents sufficient information in terms of quality and quantity. For more information, please refer to the “Material Issues” section in this chapter.
  • Materiality: The information must be the information required by the stakeholders. In other words, it ensures disclosure of all those material aspects whose omission or distortion could influence its stakeholders’ decisions or actions. For more information, please refer to the GRI Standards Indicators Table.
  • Responsiveness: This report includes the information relating to Ferrovial’s response to stakeholder expectations.
  • Impact: the company monitors the impact of its activity on its surroundings, not only in economic terms but also from a social and environmental point of view. It also evaluates the return on investment of its social action programs. For more information, see the sections In two minutes, environment and community

GRI Standards Guidelines

The GRI Guidelines principles applied are:

Establishing report contents:

    • Materiality: Aspects that reflect the significant social, environmental and economic impacts had by the organization or those that could have a substantial influence on stakeholder decisions.
    • Stakeholder engagement: Identifying stakeholders and describing in the report how their expectations and interests have been addressed.
    • Sustainability context: Presenting the company’s performance within the broader context of sustainability.
    • Completeness: Coverage should enable stakeholders to assess the performance of the reporting organization.
  • Establishing the quality of the report:
    • Balance: The report must reflect both the positive and the negative aspects of the company’s performance.
    • Comparability: Stakeholders should be able to compare the information over time and with other companies.
    • Accuracy: The published information must be accurate and detailed.
    • Clarity: The information must be presented in a way that is clear and accessible to everyone.
    • Reliability: The information must be of high quality and it should establish the company’s materiality.