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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 the reference document that includes relevant non-financial information for all stakeholders. Published on a yearly basis, it reflects the progress and challenges of the SMP, namely the sustainability performance of the different business lines. Since 2012, the report has been submitted for review and approval to the General Shareholders' Meeting.

In 2018, the company used the Global Reporting Initiative’s GRI Standards as its benchmark, applied the latest version from 2018 of the AA1000 AP standard, aligned its climate reporting with recommendations from the Task-force on Climate-related Financial Disclosures (TCFD), and expanded communication about its contributions to the Sustainable Development Goals in the main regions where it operates.

Integrated Report

In 2018, for the sixth 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.​

Non-financial statement

Following the approval in December 2018 of Law 11/2018 on non  financial information and diversity, ACCIONA published a new “Non-Financial Statement” in 2019, audited for the first time by an independent third party.

In addition, this section is included in the company’s Consolidated Financial Statements, which are prepared according to applicable financial reporting standards, and particularly, the principles and criteria established in the International Financial Reporting Standards (IFRS).

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



ACCIONA received a rating of AA (on a scale of AAA-CCC) in the MSCI ESG Ratings assessment. 

As well, ACCIONA is a constituent of the MSCI ACWI IMI Low Carbon Leaders Index, which includes companies with low carbon exposure in terms of their greenhouse gas emissions and their potential carbon emissions from fossil fuel reserves.



ACCIONA revalidates its membership in the FTSE4Good sustainable index series, present since 2011. Created in 2001, the companies included in this index are selected through the analysis of the environmental, social and governance practices of thousands of companies around the world. 

The indexes to which ACCIONA belongs of the FTSE4Good Index series are FTSE4GOOD EUROPE INDEX and FTSE4GOOD DEVELOPED INDEX.

Ethibel Sustainability Index

Ethibel Sustainability Index

ACCIONA S.A. has been reconfirmed as a constituent of the Ethibel Sustainability Index (ESI) Excellence Europe with effect from  22/03/2019.

CDP Water A List 2018

CDP Water A List 2018

ACCIONA again obtained the highest score, as in previous years, and is the only Spanish company to be included in the "Water A List", which is contained by only 27 companies worldwide, of over 2,000 that were analysed. CDP rated factors such as how the company manages water risks and opportunities, the commitments made in its water policy, and its water strategy, as expressed in its Sustainability Master Plan. As for climate management, ACCIONA reached for the eighth consecutive year the Leadership band for its performance against climate change; which contains only 358 companies from around the world, out of nearly 7,000 that were assessed.



ACCIONA has been has been awarded a position on the rating ‘Supplier Engagement Leader’ by CDP as a global leader for its actions and strategies to manage carbon and climate change across its supply chain.

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