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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 2018 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.

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 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.

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.



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.

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