ACCIONA's business model is based on building, developing and managing infrastructure, energy and services with a focus on sustainability that contributes to social well-being and sustainable development.

This is put into practice through the fundamental values of social responsibility, respect for the environment, satisfaction from a job well done, the spirit of service, technical foundations, boosting innovation and compliance with legislation, and it is materialised through the following principles of action:

• Focus on value creation and economic growth based on returns and sustained profits, avoiding costs from defective work, delays and, generally, any activities that do not provide real added value.
• Efficiency and excellence in internal management, applying a management system that incorporates economic, technical, environmental and social aspects and, generally, any that contribute to Sustainability, based on the processes of each company, with a focus on the continuous improvement of our products and services, giving priority to initial planning and prevention to avoid subsequent corrections.
• Consideration of environmental aspects related to our activity in all its phases, end-to-end, to minimise the potential impact on the environment, promoting the rational use of resources at all times.
• Monitoring and oversight of processes and activities on the basis of indicators, obtaining quantifiable information that contributes towards implementing actions that enhance our products, services and management processes.
• Encourage teamwork and participation at all levels of the company in planning and developing activities, facilitating lifelong learning, so as to raise awareness of personal responsibility and commitment to the quality of one's own work.
• Comply with customer requirements to ensure their satisfaction, understanding their needs and expectations, transmitting the idea that we are more than service providers—that we are participants in a common project—and always operating professionally, ethically and transparently.
• The commitment to comply with the applicable regulations and legislation.
• Collaborate with suppliers, creating relationships based on trust, loyalty, transparency, mutual respect and reciprocal contribution, increasing their involvement in aspects regarding the environment, quality and workplace health and safety in common processes.
• Exchange knowledge and search for innovative solutions in production and management processes.