Compliance, Ethics and Integrity
CODE OF CONDUCT
The Code of Conduct is the fundamental pillar of ACCIONA's ethical and compliance culture. It defines the values and principles that must guide the actions of all the people who are part of the Group, as well as the third parties with whom we interact. In addition, each of the areas addressed in the Code of Conduct is developed through corporate policies, rules and internal procedures.
The Code of Conduct was initially approved by ACCIONA's Board of Directors on May 10, 2007 and last updated on November 13, 2024.
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ETHICAL AND COMPLIANCE CULTURE
ACCIONA has a Crime Prevention and Anti-Corruption Model that provides a structured framework for identifying, preventing, managing and mitigating regulatory compliance risks to which the Organization may be exposed in the course of its activities.
The General Compliance Policy defines the ethical principles that govern the relationship with our stakeholders and establishes the general framework for the operation of the Model.
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COMMITMENT AGAINST CORRUPTION AND BRIBERY
ACCIONA promotes integrity across all its activities and rejects any form of corruption or bribery. This commitment is an essential part of our corporate culture and guides the Group's actions in all the countries and markets in which we operate.
As a member of the United Nations Global Compact, ACCIONA publicly expresses its support for, and adherence to, the fundamental anti-corruption principles set out in the United Nations Convention against Corruption, committing to work against corruption in all its forms.
In line with this commitment, ACCIONA 's Anti-Corruption Policy establishes the fundamental principles for preventing and combating any manifestation of corruption in our activities and operations, applying a zero-tolerance policy against such conduct.
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The Anti-corruption Guidelines set out the conduct guidelines that must be observed by all individuals who are part of the ACCIONA Group, as well as by third parties acting on its behalf or maintaining business relations with the Group.
COMMITMENT TO FREE COMPETITION
ACCIONA promotes a business environment based on fair competition, merit and respect for the applicable competition law regulations.
The Antitrust Policy sets out the guidelines to ensure that business activities are conducted in accordance with free market principles. This commitment is part of ACCIONA´s ethical and compliance culture and reflects our determination to act fairly, honestly and in compliance with competition laws and regulations in all the countries in which we operate.
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ENGAGEMENT WITH LOCAL COMMUNITIES AND THE SUPPLY CHAIN
In relation to local community rights and labor rights that may be affected by its activities, ACCIONA is studying, through its Social Impact Management (SIM) methodology, potential human rights violations that a specific project or service could cause in the communities and for other stakeholders, among other factors.
For its supply chain, ACCIONA has diverse mechanisms in place to help prevent human rights violations, such as the Self-Declaration of Responsibility for Suppliers; Ethical Principles for Suppliers, Contractors and Partners; Risk Maps; and so on. In 2021, our purchasing system found that none of our suppliers or contractors were violating or jeopardizing compliance with human rights.
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COMMITMENT TO HUMAN RIGHTS AND FREEDOM
ACCIONA undertakes to respect the human rights and public freedoms recognized in the United Nations Universal Declaration of Human Rights.
ACCIONA has updated its Human Rights Policy with the aim of aligning it even more to the stipulations of the United Nations Guiding Principles on Business and Human Rights. Following the United Nations Guiding Principles on Business and Human Rights, ACCIONA is working on implementing a due diligence process involving the:
- Identification and evaluation of its actual and potential impacts.
- Establishment of specific processes and procedures in order to introduce preventive measures on the potential impacts identified.
Development of mechanisms to remedy the impacts that have already been caused or that it has contributed to causing.
ETHICAL CHANNEL
The Ethical Channel is the internal information system that ACCIONA makes available to all individuals to communicate possible or potential irregularities, breaches or behaviors occurring within the framework of ACCIONA´s activities and which are contrary to the applicable legal framework, the Code of Conduct or the Group's ethical values.
The Ethical Channel Policy sets out the principles and procedures for managing the communications received, ensuring accessibility, confidentiality, the possibility of anonymity, the absence of retaliation, respect for the rights of the individuals involved, and diligent, objective and impartial management.
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ACCIONA, ONE OF THE FIRST IBEX 35 COMPANIES TO RECEIVE DUAL AENOR CERTIFICATION
CERTIFICATION OF ACCIONA'S MANAGEMENT SYSTEM FOR CRIMINAL COMPLIANCE
CERTIFICATION OF ACCIONA'S MANAGEMENT SYSTEM FOR CRIMINAL COMPLIANCE
The Spanish standards and certification body, AENOR, has certified that ACCIONA S.A.’s criminal compliance management system complies with UNE Standard 19601, Spain's best practice standard for crime prevention, risk reduction, and the promotion of ethical corporate culture and respect for the law.
ANTI-BRIBERY MANAGEMENT SYSTEM CERTIFICATION FOR ISO STANDARD 37001
ANTI-BRIBERY MANAGEMENT SYSTEM CERTIFICATION FOR ISO STANDARD 37001
AENOR has also awarded ACCIONA certification according to UNE-ISO 37001, testifying that ACCIONA S.A. has an effective anti-bribery management system in place. This international standard establishes requirements, and provides guidelines for, setting up, implementing, maintaining, reviewing and improving mechanisms that combat potential bribery in companies. In addition, this certification helps create a culture of integrity and transparency in organisations, improving their reputation.
IQNET Anti-bribery Management System certificate
IQNET Anti-bribery Management System certificate
AENOR has issued an IQNET recognized certificate that the organization has implemented and maintains an Anti-bribery Management System which fulfils the requirements of the standard ISO 37001:2016
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ACCIONA POLICY BOOK
ACCIONA POLICY BOOK
The Policy Book establishes the guidelines for action in economic, social, environmental and good governance matters. It is the essential reference to guide responsible decision-making and ensure regulatory compliance in all areas.
BOARD OF DIRECTORS
BOARD OF DIRECTORS
The mission of the Board of Directors of ACCIONA is to foster social interest by representing the Company and its shareholders in the administration of its assets, management of its businesses and organizational structure.
Integrated Annual Report
Integrated Annual Report
ACCIONA, in its annual report, offers a look into the future of the company's business model and explains how the strategy contributes to creating value in the short, medium and long term. Following the principle of integration, we concisely present the capacity for foresight, adaptation and value generation of each of the activities carried out by the company.