INDICATORS SUSTAINABILITY ACCOUNTING STANDARDS BOARD (SASB)

Below are the indicators of Sustainability Accounting Standards Board (SASB) for Engineering and Construction Services sector.

TOPIC

METRIC

SASB CODE

REFERENCE / DIRECT ANSWER

Environmental Impacts of Project Development

Number of incidents of non-compliance with environmental permits, standards, and regulations

IF-EN-160a.1

See GRI 307-1 indicator

Discussion of processes to assess and manage environmental risks associated with project design, siting, and construction

IF-EN-160a.2

See Environment Section, pages 86-88

Structural Integrity & Safety

Amount of defect- and safety-related rework costs

IF-EN-250a.1

8.03 million euros

Total amount of monetary losses as a result of legal proceedings associated with defect- and safety-related incidents

IF-EN-250a.2

11,761.4 euros

Workforce Health & Safety

(1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employees

IF-EN-320a.1

See appendix to GRI indicators, indicators 403-9 and 403-10.

 

Lifecycle Impacts of Buildings & Infrastructure

Number of (1) commissioned projects certified to a third-party multi-attribute sustainability standard and (2) active projects seeking such certification

IF-EN-410a.1

See Appendix to GRI indicators, indicator CRE8

Discussion of process to incorporate operational-phase energy and water efficiency considerations into project planning and design

IF-EN-410a.2

See Environment section, pages 86-88

Climate Impacts of Business Mix

Amount of backlog for (1) hydrocarbon related projects and (2) renewable energy projects

IF-EN-410b.1

“The portfolio of projects related to hydrocarbons amounts to 155.8 million euros, corresponding to gas pipelines and other fuel storage infrastructures.

Amount of backlog cancellations associated with hydrocarbon-related projects

IF-EN-410b.2

There were no portfolio cancellations associated with hydrocarbon projects.

Amount of backlog for non-energy projects associated with climate change mitigation

IF-EN-410b.3

Ferrovial is currently carrying out an exercise to categorize its activities according to the European taxonomy, which will make it possible to determine which of its activities are aligned with climate change mitigation and adaptation. The information will be available during 2021

Business Ethics

(1) Number of active projects and (2) backlog in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Index

IF-EN-510a.1

Ferrovial does not develop projects in any of the 20 countries ranked in the bottom 20 of the Corruption Perceptions Index.

Total amount of monetary losses as a result of legal proceedings associated with charges of (1) bribery or corruption and (2) anticompetitive practices

IF-EN-510a.2

See Consolidated Financial Statements, note 6.5.

Description of policies and practices for prevention of (1) bribery and corruption, and (2) anti-competitive behavior in the project bidding processes

IF-EN-510a.3

See Integrity section , pages 82-83