Law 11/2018 on non-financial information content index

Environmental

Issues

Content to report	Section/Subsection	LINK	GRI Standards Code (for guidance)
Real and foreseeable effects	Environmental management	a	3-3
Environmental certification	Environmental management	a	--
Precautionary principle	Environmental management	a b c	2-23, 3-3
Environmental risks	Environmental management	a	2-12
Carbon emissions	Environmental management	a	305
Noise	Environmental management	a	--
Light pollution	Environmental management	a	--
Circular economy and waste management	Environmental management	a	306
Water consumption	Environmental management	a	303
Consumption of raw material	Environmental management	a	301
Energy Consumption	Environmental management	a	302
Climate change	Environmental management	a	305
Protection of biodiversity	Environmental management	a	304

Social and staff-related

Issues

Content to report	Section/Subsection	LINK	GRI Standards Code (for guidance)
Employment	Staff	a b c d	401, 402
Task organization	Staff	a b	401-3
Health & Safety	Staff	a	403
Social relationships	Staff	a b	2-30
Training	Staff	a	404
Accessibility for handicapped people	Staff	a	--
Equality	Staff	a b c	405

Respect for

Human Rights

Content to report	Section/Subsection	LINK	GRI Standards Code (for guidance)
human rights	place we serve	a b	410, 412
Freedom of association and collective bargaining	supply chain	a b	407
Non-discrimination	diversity	a b	406
Forced labor	supply chain	a	409
Child labor	supply chain	a	408

Anti-corruption & anti-bribery

Strategies

Content to report	Section/Subsection	link	GRI Standards Code (for guidance)
Measures to prevent corruption and bribery	milestones-compliance	a	205, 415
Measures to combat money laundering	milestones-compliance	a	--
Donations to nonprofit organizations and foundations	results and economic value	a	201-1

Society

Content to report	Section/Subsection	link	GRI Standards Code (for guidance)
Commitment to a sustainable development	supply chain partners	a b c d	2-28, 204-1, 413
Subcontracting and suppliers	supply chain	a b c d	308, 414
Consumers ⁵²	milestones	a b c d e	416, 417, 418
Financial information	results and economic value	a b	201-1, 201-4

Business

Model

Content to report	Section/Subsection	link	GRI Standards Code (for guidance)
Business environment	letter from the executive president partners	a b	2-28
Organizational structure	representative-bodies	a	2-9
Markets	place we serve	a	2-6
goals and strategies	THROUGHOUT THE REPORT		--
trends	THROUGHOUT THE REPORT		--
policies	THROUGHOUT THE REPORT		2-23
results	THROUGHOUT THE REPORT		3-3
key indicators	Toda la memoria	THROUGHOUT THE REPORT	3-3
related risks	environmental management milestones- Quality milestones-Legal milestones- compliance	a b	2-12

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