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Rigorous Reporting

Transparency implies being accountable about the aims and the progress made in the implementation of the initiatives included in the Sustainability Master Plan (SMP). This is one of the Company’s most relevant areas of work, given that it reveals to its stakeholders the compliance with its commitments in a measurable and quantifiable manner. The periodical review of the progress made by the Master Plan makes it possible to make the necessary adjustments and guarantee that the set goals are reached, respond to the expectations of the stakeholders and to the Company’s commitment to improving its performance in sustainability.

ACCIONA is accountable to its stakeholders in different ways:

Sustainability Report

The Sustainability Report is published on a yearly basis and has been prepared in accordance with the Principles for the drafting of reports set out within the Standard 101 of the Global Reporting Initiative (GRI). Compliance with these guidelines ensures that the information contained in this Report is reliable, complete and balanced. The company believes that the Sustainability Report 2017 has been prepared in accordance with the GRI Standards: Comprehensive option.

Integrated Report

In 2017, for the fith consecutive year, ACCIONA drafted its Integrated Report under the framework of the International Integrated Reporting Council (IIRC). The aim was to look into the future of the company's business model and explain how the strategy helps to create value in the short, medium and long term.

Following the principle of integration, the report concisely presents the ability to forecast, adapt and generate value of each of the activities that the company carries out, focusing on both the performance and results as well as on the challenges and opportunities that may arise within the context in which ACCIONA operates.​

Consolidated Directors’ Report

The Directors’ Report, presented as part of the company's Consolidated Financial Statements, shows the results according to the International Financial Reporting Standards (IFRS) under a corporate structure composed of three divisions: Energy, Infrastructure and other activities (Bestinver, Wineries, ACCIONA Inmobiliaria and Trasmediterranea, as well as other shareholdings).

Following the approval of the Spanish Royal Decree Law 18/2017 on non-financial information and diversity, ACCIONA has strengthened its report in this edition, with a new "Non-financial information statement", which responds to the new requirements on environmental, social, labour, human rights, anti-corruption and bribery issues.

Annual Report

Global Compact Communication on Progress

Through its annual Communication on Progress, the company is accountable of the progress made in the implementation and promotion of the UN Global Compact's principles and the goals set out in terms of human rights, labour, environment and anticorruption as well as the progress of the company in achieving the Sustainable Development Objectives (SDGs) .

In this sense, in 2018, ACCIONA published its annual Communication on Progress, obtaining 'advanced level' for the eighth consecutive year.

Quartely Results Reports

ACCIONA includes a sustainability appendix in its quarterly results reports. It discloses information on the Company’s presence in sustainability indices and highlights some significant events in sustainability issues in each period.

Sustainability Indexes

Economic, environmental and social performance is studied by a large number of specialist agencies; this leads to the existence of  specific indexes and reports.


Sustainability indexes

CDP Climate A List 2017

CDP Climate A List 2017

This is the seventh year in a row that ACCIONA has obtained the highest rating in the "Performance against climate change" category, and is a member of the Climate "A" list, in which only 112 international companies were recognized for their efforts to mitigate climate change. 


With regard to water management, ACCIONA retained the "A" rating obtained last year, a recognition achieved by only 73 companies worldwide. 


ACCIONA is one of the 27 companies that obtained the double rating, out of more than 3,000 companies around the world that were assessed this year.

CDP Supply Chain Climate &  Water

CDP Supply Chain Climate & Water

CDP Supplier Engagement Rating

ACCIONA has obtained the maximum grade "A" in CDP Supply Chain Climate, where 4,800 global supply companies were assessed, and in CDP Supply Chain Water, for which 1,500 companies were evaluated.


Through the Supply Chain Program, which measures companies' status as sustainable service providers, CDP highlights ACCIONA's excellence vis-à-vis its customers in risk management relating to climate and water, in promoting transparency throughout the value chain, and in proving its commitment when addressing risks, leveraging opportunities and ensuring business continuity.


Likewise, ACCIONA has obtained the highest rating, "A",  in the CDP Supplier Engagement Rating, which assesses the ability of organizations to get involved with their suppliers in the area of climate change.

Ethibel Sustainability Index

Ethibel Sustainability Index

Acciona S.A. has been reconfirmed as a constituent of the Ethibel Sustainability Index (ESI) Excellence Europe since 21/09/2018.



In 2018, ACCIONA confirmed its presence in the FTSE4Good, which includes companies that comply with strict social and environmental criteria and that are noteworthy for their good practices in sustainability.

STOXX Global Climate Change Leaders Index

STOXX Global Climate Change Leaders Index

ACCIONA is currently a component of the STOXX Global Climate Change Leaders Index. The STOXX Global Climate Change Leaders Index is the first ever index based on CDP's global Climate A list and includes low carbon leaders who are publicly committed to reducing their carbon footprint. 

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