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01 | Chairman’s report 
I write these lines with the mind set 
on a date, March 22, World Water 
Day, celebrated every year since 1994 
following the United Nations 
Conference for Environment and 
Development held in Rio de Janeiro in 
1992 (Rio Summit). This is especially 
true when this year, 2014, the slogan 
of the day is Water and Energy, an 
inseparable combination that 
highlights the importance concerning 
the production, treatment and 
management of water as a model for 
sustainable development and 
responsibility to ensure its availability 
not only in time but also in quality 
and quantity sufficient for the 
population. 
Against this background Abengoa 
Water, with a progressive 
international presence in several 
countries and sales in markets outside 
Spain, contributes daily, on a drop by 
drop basis, to ensure sustainability of 
water resources while, at the same 
time, consolidating a growth strategy 
based on innovation, sustainable 
development and the reduction of 
social, economic and environmental 
risks. 
To become worldwide models in the 
water sector we focus our activity on 
strategic lines of business 
development related to desalination, 
new markets in water treatment, 
geographical diversification, widening 
our range of activities, exploiting 
synergies and providing services to 
other companies within Abengoa, as 
well as innovation and development 
of in-house technologies. 
Global assessment of the results for 
2013 is positive. This is thanks not 
only to our strong commitment to R&D 
within a sustainable management 
model but also to the commissioning 
of the plant in Qingdao (China), 
achieving sales growth of 21.4 M€ 
and representing a percentage 
increase of 42.3 % over the previous 
year; a consolidated turnover of 
72 M€. 
In the same way, last year’s 2013 
consolidated EBITDA is 37.2 M€, with 
a percentage increase of 218 % over 
2012. Thus, the profitability, defined 
as the ratio of EBITDA over sales is 
51.7 % in 2013 which, compared to 
2012, represents a differential of 28.6 
percentage points and reflects the 
robustness and stability of Abengoa 
Water’s business model. 
In 2013 the potential production 
capacity of Abengoa Water has been 
to 224.5 Mm3 of water per year, with 
an actual production of 102.17 Mm3 
in 2013, higher than that of 2012. In 
2013 the potential global production 
capacity was obtained from the five 
operating plants in Skikda (34.65 
Mm3 per year), Honaine (25.03 
Mm3 per year), Chennai (33.98 
Mm3 per year), Almeria (4.65 Mm3 per 
year), Cartagena (1.07 Mm3 per year) 
and Qingdao (2.79 Mm3 per year). 
R&D plays a key role in the water 
sector, both in improving the 
production process efficiency and in 
the development of new 
technologies. Today we have a strong 
portfolio of R+D+i projects and 
initiatives, some of which will become 
future business as technologies are 
developed and their feasibility is 
tested on a commercial and industrial 
scale. Having invested in 2013 a total 
of € 4.7 million in 2013, following the 
same line as the previous year, 
demonstrates our clear commitment 
to innovation and R&D+i in water 
treatment technology. 
The Abengoa Water team brings 
experience, know-how and value in 
both the technologies employed and 
the business model as we try to have 
(and keep) the best talent committed 
to the vision and mission of the 
organization. At the end of 2013 
Abengoa Water has 391 employees, a 
considerable increase compared to 
the 369 that made up the staff in 
2012. 
As relevant events for Abengoa Water 
in 2013 we could highlight the 
Honaine desalination plant in Algeria, 
which started operations on July 12, 
2012 and has remained in production 
ever since. With a capacity of 200,000 
m³/day, this is now the largest 
desalination plant in operation of 
Abengoa. 
We must also emphasize the 
importance of reactivating the 
construction of the desalination plant 
in Ténès in the same country, which 
will begin operation and maintenance 
during the summer of 2014. Also 
notable is the commissioning in 
January 2013 of the desalination plant 
in Quigdao (China), with a capacity of 
100,000 m3/day and the satisfactory 
progress of construction in Ghana of 
the Nungua desalination plant which, 
with an investment of 96 M€, will 
have a capacity of 60,000 m3/day 
creating about 400 direct and 
indirect jobs during the 24 months of 
construction. 
In 2013 we were awarded the 
"Global Water Awards" organized by 
2 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
the prestigious publication Global 
Water Intelligence (GWI) and the 
International Desalination Association 
(IDA). 
And looking to the future, some of 
the strategic goals to achieve in 2014 
are to successfully accomplish the 
construction within time and design 
of the new plant in Ghana, to start 
operating the plant in Ténès, to 
allocate new projects in Morocco, the 
United States and Ghana, to obtain 
satisfactory results on pilot plant 
experimental campaigns and to 
advance in project tender process 
relating to water reuse solutions. 
In 2013, as in previous years, we have 
submitted our internal control system 
to an independent evaluation process 
and our Annual Report incorporates 
independent verification assessments 
on financial statements through the 
internal control system SOX 
(SarbanesOxley). 
Corporate social responsibility (CSR) is 
one of the pillars of the present and 
future strategy of Abengoa Water. 
Therefore, we continue to pursue the 
development and implementation of a 
Master Plan in this field, the ultimate 
aim of of which is the planning, 
design and incorporation, of values 
and actions, that are an integral part 
of our strategy, into our everyday 
activities, culture and organization. In 
2013 Abengoa Water staff has 
participated in donating time with 19 
hours completed and 672 volunteer 
hours of solidarity holidays. 
We have improved the knowledge of 
psychosocial risks of the company 
with the ultimate goal of designing 
actions to promote sustainability of 
the organization at all levels. Also in 
the Sustainability and CSR Committee 
we attempt to identify and learn 
relevant issues about the organization 
based on a participatory process of 
internal and external assessment, 
based on our stakeholders. 
As an important part of company 
management, we also manage gas 
emissions that are known to cause the 
greenhouse effect (GHG) and, to this 
end, carry out a specific plan that 
seeks to measure and audit our 
emissions as well as those of our 
suppliers annually. With this 
information, we plan actions to 
reduce them. Our Carbon Footprint 
analysis accurately reports the 
environmental impact of our 
organization in terms of our 
performance with relation to climate 
change. Emissions have been further 
reduced compared to last year and we 
are currently working to calculate and 
manage our future Global Footprint. 
Carlos Cosín Fernández 
Chairman & CEO of Abengoa Water 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 3
02 | Abengoa Water’s Profile 
2.1 Abengoa Water and the sustainable water management. 
In the near future we can envision a fact, which is intimately linked to climate change: water scarcity. This is a problem that 
affects primarily areas experiencing greater desertification and aridity but that, according to the prediction of the global 
climate change, could be extended to other, currently fertile territories. 
Added to this problem is the current lack of water treatment plant, and the fact that industries are large consumers of water 
and depend on this resource for their normal operation, this makes water management as critical an issue for their survival as 
is the supply of energy. 
Large investments are needed to upgrade existing facilities and develop new infrastructures with which the problems of 
scarcity and pollution of water resources can be alleviated. Countries and governments do not usually have the financial 
resources to address these problems and on many occasions the solution cannot wait. Water is needed. This opens a huge 
market opportunity for companies in the private sector that, through public-private partnerships, want to invest in water 
management. This means that infrastructure can be built using private equity and under concession, and here is where the 
work of Abengoa Water comes in. 
In this context, Abengoa Water bases its activity in five strategic developement axes: 
1. Desalination; growing, consolidating and improving market position in desalination and in the geographical areas where 
we already operate. 
2. Development in new markets, strengthening our position in new markets such as wastewater treatment and purifica-tion, 
reuse, as well as the outsourcing of industrial water. 
3. Geographic diversification 
4. Expansion of activity typology 
5. Development of in-house technologies 
The work, performance and scope of Abengoa Water is structured under four main lines of activity: 
• Managing the concessions of water treatment plants, including design and construction phases. (AW Concessions). 
• Operation and mantenance of water treatment plants(AW Services). 
• Water treatment solutions (AW Processes&Systems). 
• Development of new technologies through R&D+i (AW Technologies). 
4 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
Algeria 
China 
India 
Ghana 
Algeria 
India 
Spain 
Programmes under 
development: 
·Desalination 
·Water treatment and reuse 
·Membranes 
·Sustainable solutions 
Lines of 
activity 
Water 
treatment 
plants 
Operation and 
maintenance 
Development 
of new 
Technologies 
Abengoa Water’s value-added chain 
Water 
treatment 
plants 
Source of 
income 
Plant Design 
and 
construction 
Sale of 
desalinated 
water 
Operation and 
maintenance 
services 
Desalination plants 
Brackish water 
desalination plants 
Industrial 
water 
plants 
Abengoa Water has its registered office and its headquarters in the Campus de Palmas Altas, Abengoa in Sevilla (Spain) 
located at C/ Energía Solar nº 1, CP 41014. There is also a work centre in Madrid (Spain) located in the Paseo de la Castellana, 
43, 4ª Planta, CP 28046, and a technology centre and R&D+i centre in the Town of Dos Hermanas in Seville (Spain), Bda. 
Fuente del Rey, extension C/ Don Remondo s/n, CP 41703. 
Internationally, the company has offices in the USA (Austin, Texas), China (Beijin and Dailian), the UAE (Abu Dhabi) and Chile 
(Santiago de Chile) and six concession offices in Algeria (Skikda, Honaine y Ténès), China (Qindao), India (Chennai) y Ghana 
(Nungua). 
2.2 Mission, vision and values 
Abengoa Water’s mission is to promote, develop, and operate water treatment plants, using cutting edge technology as a 
vector of growth and consolidation, with the aim of creating customer value, promoting resource sustainability and 
contributing to our employee’s personal and professional development in the communities where it operates. 
The vision of the company is based on achieving international example in the water market, managing property assets, and 
expanding reuse and industrial outsourcing while at the same time reaching a leading position in R&D desalination, 
potabilisation, water treatment and water reuse technologies. 
Among the most essential values of Abengoa Water are honesty and respect for the stakeholders involved in its activity, along 
with the protection, defense and improvement of the environment, biodiversity and carbon footprint . 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 5
2.3 Management, transparency and rigor 
Professionalism and sustainability form the foundation for Abengoa Water’s activity and growth, maintaining a permanent and 
transparent digalogue with its various stakeholders (employees, customers, suppliers and community). 
Abengoa Water ‘s management and growth model is based on: 
• A business development model that seeks to develop solutions that help to create a more sustainable world. 
• Maintenance and consolidation of a highly competitive human team.. 
• Development of a permanent strategy of value creation through the generation of new opportunities as well as defining 
current and future business in a structured manner. 
• Geographical diversification in markets with the highest potential. 
• Investment in research, development and innovation activities. 
These three aspects are supported by three management vectors: 
• Transparency and rigor in management. 
• Corporate Social Responsibility. 
• Promotion of innovative and entrepeneurial spirit. 
Company management is structured according to a functional organization that follows the company’s values and 
developement lines: 
Abengoa Water 
Corporate Services 
AW Concessions 
(AWC) 
AW Services 
(AWS) 
AW Processes and 
Systems (AWP&S) 
AW Technologies 
(AWT) 
Desalination 
Treatment 
& Reuse 
Municipal 
Industrial 
(Outsourcing) 
EPC 
Supervision 
Processes 
AW Systems / 
Products 
Desalination 
Membranes 
Water 
treatment 
Sustainability 
Business Development 
USA China Rest of the World 
6 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
Abengoa Water has implemented and certified an integrated quality management system (according to the international stan-dard 
ISO 9001), an environmental management system (ISO 14000) and an occupational Health and safety system (OSHAS 
18001) as effective tools for continuous improvement. 
The company has received numerous international awards for its rigor and quality in the industry, among which we cabn high-light 
the “Global Water Awards“ organized by the prestigious Global Water Intelligence (GWI) and the International Desalina-tion 
Association (IDA), as being tone of the most important companies in reverse osmosis thechnology in terms of capacity. 
The most significant market recognitions achieved to date include: 
• International Developer of Hydraulic Infrastructures; Desalination Deal of the Year. Beni Saf (Algeria). 
• Desalination Plant of the Year 2007. Phase I & II Cartagena (Spain). 
• Desalination Company of the Year 2009. GWI. 
• Desalination Deal of the Year 2010. Qingdao (China). 
• Honorable Mention in the category “Water Company of the Year 2011”. 
• Desalination Company of the Year 2012. GWI. 
• Desalination Company of the Year 2013. GWI. 
Desalination Deal of the 
Year. Beni Saf (Argelia). 
Desalination Company 
of the Year 2009. GWI. 
Desalination Plant of 
the Year 2007. 
International Developer 
Cartagena phase I & II 
(España). 
Mención de honor en la 
categoría “Water 
Company of the Year 
Desalination Deal of the 
Year 2010. Qingdao 
(China). 
Desalination Company 
of the Year 2013. GWI. 
Desalination Company 
of the Year 2012. GWI. 
of Hydraulic 
Infrastructures; 
2011”. 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 7
2.4 Presencia internacional 
Abengoa Water is present in four of the five continents with clients located in USA, China, Magreb, Middle East, India, Latin 
America and Subsaharian Africa. 
Abengoa Water provides innovative solutions for private clients, mainly related to industrial sectors of mining, fuel (oil & gas) 
and all those who require water resources for the developement of their production processes. On the other hand, in the public 
sector, Abengoa Water works with agencies and authorities in countries in which there is significant demand for new 
infrastructure development related to the water sector. 
2% 
0,5% Office 
Project 
Staff 
distribution 
21% 
1% 
58% 
0,5% 
8% 
9% 
% 
Sales by geographical areas (millions of euros) 
2012* 
2013 
19.6 20.0 
23.2 
25.3 
6.1 
26.5 
1.7 0.20 
51 
Spain EMEA Asia Rest of countries Total 
72 
(*) 2012 data differ from 
those published in the 
report of that year, in 
accordance with the 
changes in the 
consolidation criteria of 
the 10 IFRS accounting 
rules affecting CCAACC 
8 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
2.5 Abengoa Water’s relevant figures 
Main magnitudes 
Economic Dimension 
42% 37.2 4.7 34 5 40 
increase of total 
sales over 2012 
million 
of EBITDA 
million invested 
in R&D and 
innovation 
R&D projects 
under 
development 
patents applied 
for 
people dedicated 
to R&D and 
innovation 
Environmental Dimension Social Dimension 
10% 100 132 391 672 
reduction of 
Carbon footprint 
(label) compared 
with 2012 
Over 100 million 
cubic meters of 
potable water 
generated 
Average hours of 
training for 
employees of the 
company 
Abengoa Water 
employees, 
5.90 % more 
than in 2012 
volunteer hours 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 9
Economic magnitudes breakdown 
Economic Data (millions of euros) 2013 2012 (*) 
Sales 72.0 50.6 
EBITDA (*) 37.2 11.7 
Net Profit after taxes 3.8 3.4 
Net Cash Flow 39.5 30.7 
Total Assets 620.2 546.3 
Own Resources 42.8 40.0 
Net financial Debt -360.7 -387.4 
Margen Operativo (% EBITDA / sales) 51.7 % 23.1 % 
Return of Equity (ROE) 8.8 % 8.5 % 
Return of Assets(ROA) 0.6 % 0.6 % 
EBITDA/employees (K€) 0.1 0.0 
Sales/employees (K€) 0.2 0.1 
(*) EBITDA: Earnings before interest, tax, depreciation and amortization. 
Sales by lines of activity (millions of euros) 2013 2012 (*) 
Promotion of water treatment plants (AW Concessions) 40.3 26.5 
Operation and maintenance (AW Services) 16.7 15.5 
Development of new technologies R&D+i (AW Technologies) 15.0 8.5 
Total 72.0 51 
(*) 2012 data differ from those published in the report of that year, in accordance with the changes in the consolidation criteria of the 10 IFRS accounting rules 
affecting CCAACC 
10 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
03 | Corporate Social 
Responsibility 
Corporate Social Responsibility (CSR) is a key strategic factor in the development of Abengoa Water’s activity at all levels, and 
has been one of the pillars of its strategy since its foundation. 
CSR is fully aligned with our activity from the approach of policy, management model, behaviour and management system of 
the company, considering each and every one of its dimensions: 
• Legal dimension, fully respecting current legislation in each and every one of the actions of the company. 
• Economic dimension, creating value and sustained growth. 
• Human Dimension, protecting human rights. 
• Social dimension, supporting the development of the communities where Abengoa Water is present. 
• Environmental dimension, respecting and ensuring environmental protection. 
3.1 Our policy and main aspects in CSR 
The Corporate Social Responsibility of Abengoa Water is based on: 
• The Code of Professional Conduct (defined at Abengoa level) 
• The corporate governance structure. 
• The sustainable development model. 
• Internal and external audit of all its divisions and performances. 
• A policy of supporting the communities where it operates. 
The benefits of the strategic approach to CSR are multiple, such as better management of reputation, attracting and retaining 
talent; greater competitiveness, better market positioning, increased operational efficiency and cost reduction; not to mention 
improving the relationship with the supply chain and the community, reducing environmental risks, access to a greater number 
of sources of capital and the generation of opportunities. 
Abengoa Water has continued working during 2013 to achieve sustainable growth together with the integration of CSR in its 
activity, working to ensure that the possible impact of its activity is positive for society and the environment through ethical 
behaviour that contributes to the welfare of all in alignment with our business model. 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 11
Relations with our stakeholders are a key milestone and focus our efforts on improving the efficiency of the channels of 
dialogue and communication with them. 
Bearing in mind the perception and opinion of our stakeholders, we have identified key aspects of CSR based on Abengoa 
internal procedure (see section 6.1.), which has led to a number of issues relevant to the organization: 
• Work practices: 
- Attracting and retaining talent. 
- Diversity and equality of opportunities. 
- Freedom of association. 
- Stable employment. 
- Conciliation Work / Family. 
• R&D; improved efficiency and new business lines. Development of differentiating technologies that contribute to 
competitiveness. 
• Human Rights. 
• Involvement of communities and local authorities in decisions affecting plant location. 
3.2 CSR Master Plan 
The Master Plan sets the framework and guidelines to be followed in CSR by defining strategic actions that integrate the 
expectations of stakeholders and enable us to develop our capabilities and business model. 
The Plan is organized and structured around the three horizons of Mckinsey that allows simultaneous operation of three 
scenarios depending on the degree of development and implementation of each of the areas. 
In Abengoa Water we have been working since 2012 on developing our CSR Master Plan, taking as its starting point the CSR 
Master Plan of Abengoa. This defines thematic work areas and lines of work, objectives and expected results. This Plan was 
prepared in 2013 in its first edition (June), and it will undergo updates whenever considered necessary in order to improve 
management and social responsibility. 
Our commitment to social responsibility is articulated in this document and we try to adapt the concepts to the reality of our 
business. In this plan we analyze the relevance and application of these areas and lines of work in Abengoa Water, assessing 
the degree to which they have been achieved and defining different actions for each of the lines of work as well as 
responsibilities, deadlines, monitoring indicators, resources and deliverables. 
Our CSR Master Plan is subject to quaterly review and monitoring (quarterly) to assess the level of compliance, goals, actions 
and status of indicators on this regard. 
12 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
The plan includes a total of 62 executable actions, of which 29 % are under analysis, 6 % are in progress or have been started 
and 65 % have been developed and implemented in the company. 
3.2.1 Integrity and compliance. Transparency and good governance 
Abengoa Water is a company with a presence in several countries and with a significant number of employees and related 
companies, all of which require a commitment to transparency in management and governance. This is the foundation of the 
relationship with stakeholders and creates added value, improves communication with third parties, seizes opportunities and 
optimizes strengths. 
Thus Abengoa Water is committed to fluid communication with all of its stakeholders by appropriate communication channels. 
Abengoa Water provides a set of tools and procedures to ensure the development of its activities in accordance with all laws, 
values, norms, procedures and standards that may apply and that are generated either by them or by others. 
In this respect, there is an accessible Code of Conduct for all employees on the Abengoa website and Connect@ and, since 
2007, established complaint channels available in accordance with the requirements of the Sarbanes-Oxley Law: internal 
channel for employees via intranet. There is also an external channel available to third parties (accessible online) so that they 
can report suspected irregularity or fraudulent acts contrary to the Code of Conduct. 
Abengoa Water has also designed training processes for staff that analyzes psychosocial risks of the organization and 
periodically conduct surveys of employees’ working environment. These are designed to establish their perception about the 
ethical, integrity and compliance climate in the organization. 
Likewise, our company has a specific system for determining the level of compliance of the organization with situations where 
sanctions have been received and/or significant fines (both of criminal and administrative character) related to issues such as 
environment, marketing communications, supply and use of products and services, privacy and leaking of customer data, 
monopolistic anti-competitive practices related to indigenous rights violation incidents, accounting fraud, corruption, 
discrimination in the workplace , etc. 
Abengoa Water considers, treats and manages aspects and issues related to CSR, analyzes and solves the notifications that may 
be received through the ethical channel. It should be noted that there were no notifications received in 2013. 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 13
In this context, in 2013, Abengoa Water relied on the Abengoa website to inform suppliers and contractors about the Code of 
Conduct and the possibility of using the complaints mechanisms that are stated within it. 
In order to consolidate and strengthen the culture of compliance and integrity of the company, some new challenges arise 
such as: 
- Inclusion of a clause in contracts informing about the Code of Conduct and the ability to use reporting mechanisms. 
3.2.2 Dialogue with stakeholders 
New challenges 
Abengoa Water carries out a plan of action and dialogue with all the stakeholders with whom it interacts. 
The main direct stakeholders of Abengoa Water are their own employees, customers, suppliers, local communities in which it 
operates, and society in general, including the media, government and public bodies, either in the status of contractors, as 
legislators or as sources of funds. 
Abengoa Water provides resources and efforts to generate a sustainable relationship of trust with its stakeholders through 
various communication channels to suit the characteristics of each of them while, at the same time, creating and/or developing 
new ones in response to a constantly evolving environment. 
The channels of dialogue with Abengoa Water stakeholders are shown below, as well as those channels available through 
Abengoa. 
Channels of dialogue with Employees 
From AW to Stakeholder Stakeholder to AW 
Website and Business units Website and Business units 
Corporative Intranet: Connect @ Corporative Intranet: Connect @ 
Employee Website Employee Website 
People centre People centre 
Manual host HR partner 
Internal Newsletter Social Responsibility Committee 
Social Responsibility Committee Commission for Equal Treatment and Opportunity (Abengoa) 
Commission for Equal Treatment and Opportunity (Abengoa) Online tranining 
Online tranining through Campus Abengoa Internal reporting channel 
Annual Report E-mail 
E-mail Evaluation surveys 
360 manager feedback Programme 
Laboral climate surveys 
Social asistance for employee 
14 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
Channels of dialogue with Customers 
From AW to Stakeholder Stakeholder to AW 
Website and Business units Stakeholder mailbox on corporative website 
Customers working days Customers working days 
Fairs, forums and conferences Fairs, forums and conferences 
Advertisement and marketing Regular visits to customers 
Annual report Satisfaction surveys 
Channels of dialogue with Providers 
From AW to Stakeholder Stakeholder to AW 
Website and Business units Stakeholder mailbox on the website and business Display Units 
Suppliers working days Suppliers working days 
Fairs, forums and conferences Fairs, forums and conferences 
Annual report Satisfaction surveys 
Channels of dialogue with Society 
From AW to Stakeholder Stakeholder to AW 
Website and Business units Stakeholder mailbox on the website and business Display Units 
Fairs, forums and conferences Communication department 
Attendance and participation in meetings with universities and schools Fairs, forums and conferences 
Annual report Attendance and participation in meetings with universities and schools 
Focus Abengoa Foundation website Social group visits to plants 
Press releases 
Social group visits to plants 
In this process of dialogue Abengoa Water considers the proposals and recommendations of the Independent Panel of Experts 
on Sustainable Development (IPESD), which is composed of independent professionals of international renown in the 
environmental, social and economic areas. Their results and conclusions are considered in the analysis of Relevant Matters by 
Abengoa (see paragraph 6) that are subsequently incorporated into the procedure governing the identification of these relevant 
issues in Abengoa Water. 
New challenges 
- Prepared detailed map of stakeholders with update and communication procedure. 
- Critical prescribers perception and confidence assessing procedure 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 15
3.2.3 Risk Management 
Abengoa Water has a CSR risk assessment system that allows identification of key environmental and social risks. This 
evaluation system, developed by Abengoa, allows the consolidation of risk management at all facilities, identification of risks, 
while promoting dialogue and resolution of conflict between management and stakeholders. 
Any investment made is accompanied by a risk analysis with the corresponding measurement and evaluation of these issues; 
this in order to minimize potential impacts of contingencies regarding the business model. 
In 2013 Abengoa has reviewed the risk of CSR included in the Universal Risk Model, introducing as inputs for calculation the 
results of the CSR risk analysis performed annually in relevant facilities for the organization and evaluating, from three different 
perspectives, the nature of the facility itself, the failure to meet the targets and the perception by others. A total of 27 risks 
associated with the most relevant areas of the organization have been analyzed. 
In this context, in 2013 Abengoa Water has also carried out an analysis of psychosocial risks in the organization in order to 
clarify the situation in the field, and if necessary, propose actions for improvement. 
3.2.4 Fight against corruption 
To maintain a good reputation is essential for Abengoa Water and therefore, as it is stated in Abengoa’s Code of Conduct that 
governs working relationships within the company amongst its members and between them and their stakeholders, values such 
as honesty, integrity and good judgment of employees and directors stand for the success of the organization. 
Given its international character, Abengoa Water takes great care to avoid extortion, fraud and bribery, following the provisions 
of U.S. law on corrupt practices abroad, U.S. Foreign Corrupt Practices Act (FCPA), a complement to the requirements 
established by the section 404 of Sarbanes Oxley (SOX). 
Also, as discussed in section 3.2.1, we made available to employees a specific complaint channel (through the Abengoa 
website), which serves as a tool to raise any possible irregularity in this regard. 
During 2013 we have planned and provided information and carried out specific training activities for all staff on common 
management systems within Abengoa Water. These have highlighted specific procedures for managing corruption risk and 
have resulted in the establishment of anti-corruption policies. A computer application, based on these common systems and 
that can be accessed by all users (employees) at any time, has also been developed. 
16 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
04 | Our commitment; 
Sustainable Development 
As a part of its strategy towards the goal of sustainable development Abengoa Water places emphasis on: 
• Service to its customers. 
• Professional and personal development of its employees. 
• The development of sustainable water solutions with total respect and care for the environment. 
• The growth of the communities where it operates. 
• The offer of new services, technologies and innovative solutions for the management of water resources. 
The business processes are carried out by an integrated management system (GIS), which since 2012 holds the triple certifica-tion 
by AENOR, an independent entity accredited by ENAC (Spanish National Accreditation Entity): 
- UNE EN ISO 9001: 2008 for quality. 
- UNE EN ISO 14001: 2004 environmental management. 
- OHSAS 18001: 2007 on Occupational Health and Safety and Improving Health and Safety conditions for workers. 
Regular auditing by internal auditors as well as by AENOR and Corporate Auditors (Abengoa) and within the framework of 
this management system, ensures that its operation, performance, and management of information is complete, transparent 
and truthful. 
Abengoa Water follows the GRI (Global Reporting Initiative) guidelines for defining, monitoring and measuring parameters of 
sustainability of the company, and maintains an updated sustainability indicator panel, based on this scheme, that serves for 
monitoring and measuring the performance of the company and the SGI. 
Using this monitoring panel (where we can find the ISA - Environmental Sustainability Indicators), we obtain reliable informa-tion 
on social, environmental and economic aspects, parameters that assist in strengthening management efficiency, impro-ving 
decision making and minimizing associated risks. 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 17
4.1 With our stakeholders 
4.1.1 Employees 
People are the principal value-generating asset and fundamental wealth of the organization and, therefore, Abengoa Water 
places high importance in creating ideal conditions for staff development in order to promote talent and achieve excellence. 
2012 
2013 
391 
369 
13 14 
Human capital professional categories 
126 124 
47 48 
86 104 72 81 
20 25 
Workers Directors Managers Intern workers Total 
Engineers 
and graduates 
Professional 
Assistants 
2013 staff 
88 
(20-30 years) 
184 
(31-40 years) 
3 
(>60 years) 
19 
(51-60 years) 
83 
(41-50 years) 
279 
(Male) 
98 
(Female) 
(*) Intern workers not included. 
18 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
As of December 31, 2013, Abengoa Water staff amounted to 391 people, including trainees, a number significantly higher 
than in 2012. 
The employee rotation (voluntary off periods) in 2013 was 2 more than 2012 in which there were none; a positive aspect of 
management. 
As for the number of executives per country, there are 15 based in Spain and 5 located outside Spain; a maintenance of overall 
levels. 
Geographical area 
1 USA 2 
Algeria 
2 
China 
0 in India y Ghana 
Talent atracción, developement and preservation 
15 
Spain 
Abengoa Water works to attract, develop and retain talent ensuring it has the profiles required for the implementation of its 
strategy and objectives. 
Abengoa Water encourages and facilitates internship programs through agreements with universities, vocational training 
institutes and business schools, through Abengoa Foundation FOCUS and in specialized professional networks used as a 
recruiting tool to identify talent. 
There is a full program of management skills for performance evaluation and professional development of all employees. 
Assessment is undertaken using a computer application called ‘People Center’; a programme based on 23 established 
competencies. 
Abengoa Water actively participates in identifying potential managers and, once identified, assists them in the process of 
developing their talent through the Executive Development Program, a complement to the Intercom Plan, a process that 
enhances talent identification programs and professional projection profiles. 
We also have a specific system of evaluation methodology based on a 360-degree feedback for Managers, a feature that is 
implemented for everyone. 
In 2013 a psychosocial risks assessment in collaboration with a group of external experts and the university was undertaken. In 
this study, aspects of labour and social climate in the organization were identified and this provides the basis for the planning 
and execution of improvement actions. 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 19
Abengoa Water, based on the monitoring of its CSR Plan actions and challenges during 2013, has considered to address the 
challenge posed in 2012 by introducting a Tutor figure for new incorporations. Thus the objective is achieved by the company’s 
organizational structure. 
New Challenges 
- Establishment of an action plan for the worst valued items in the climate survey. 
- Development of professional itineraries. 
- Extension of competency management to companies in USA. 
Training 
Staff training is one of essential aspects of company policy with a total of 23,173.61 hours of training provided during the year 
2013. 97 % of this was performed within the company Abengoa Water, which represented an average of 131.59 hours of 
training per company employee. 
Training modalities or types that are carried out are: 
• Corporate training: training activities are designed to increase the level of corporate knowledge and protocols for employees, 
with the transmission of both the culture and the values of Abengoa. 
• Technical training: training actions aimed at developing the expertise, skills and abilities that allow staff to adapt to new 
technologies and new knowledge. 
• Generic training: training activities aimed at developing generic skills, abilities, attitudes and personality traits necessary for a 
better adaptation to present and/or future activities and situations. 
• Environmental training: specific training activities in the area of environmental management of the company. 
• Training in quality: specific training activities on quality management. 
• Administration and finance training: Specific training activities in the area of financial knowledge. 
• Prevention of accidents at work training: training aimed at reducing workplace accidents in the companies and improving 
safety conditions in the workplace. 
• Language training: training aimed at the acquisition, improvement and / or upgrading of language skills in professionals. 
• Specific training: training for each area of knowledge of the various divisions and departments of company performance such 
as business development, organization, management, design, construction, operation and maintenance, concessions, 
innovation and solutions, etc. 
20 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
Training type Assistants training actions Hours carried out 
Languages Training 73 5,334.50 
Corporate training 1,679 5,019.36 
Occupational Risk Prevention Training 373 1,314.50 
General training 965 11,505.25 
General Total 3,090 23,173.61 
Note: To calculate the average number of training hours per employee in the preceding table, hours of professional internship 
have not been taken into account and the average staff data does not include information on interns. 
Abengoa Water has its own courses catalogue tailored to its own needs and objectives which prioritizes e-learning . 
New challenges 
- Training in social responsibility and sustainable development in our work centres, based on the information pack about water, 
Abengoa Water and sustainable development. 
This challenge was proposed in 2012 CSRR but remains for this period as it is in the process of development (structure design). 
Its completion is planned for the end of 2014. 
Work policy 
As part of Abengoa's accession to the United Nations Global Compact and under the Code of Conduct, Abengoa Water 
operates under a policy of job responsibility, integrated in its management model that ensures continuous improvement in 
social performance with particular commitment to: 
• Integrating work social responsibility management into the corporate strategy of the company. 
• Ensuring compliance with the applicable legislation and any other legal commitment in this area. 
• Promoting the principles of the Global Compact in its scope. 
• Promoting and fostering personal and professional development of company employees and encouraging the creation of 
suitable working conditions as well as promoting a culture of lifelong learning. 
• Recruiting, hiring, training and promoting qualified professionals to carry out their professional activities, regardless of race, 
religion, colour, age, sex, marital status, sexual orientation, nationality and physical or mental disability. 
• Ensuring an adequate safety culture according to the policy of prevention of occupational risks of the company and its 
management system, OHSAS. 
• Creating the necessary conditions to facilitate a positive balance between the personal and professional lives of employees. 
• Evaluating and revising the social behaviour of the company, transparently reporting on it, and establishing continuous 
improvement programs. 
Abengoa Water has the figure of the Employee Coordinator, who acts as a representative for the workers and provides a 
mechanism to channel and address issues regarding employees to the president of the organization. There is also an ethical 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 21
channel and, as has been discussed in previous sections of this document, an employee website through which suggestions, 
contributions and improvements proposed by the staff are centralized and managed. 
Retribution policy 
The remuneration system Abengoa Water meets legal requirements and takes into account the capacity, performance and 
quality of work. It also ensures equal treatment and opportunities for staff not making differences of gender, job category or 
geographical location. 
The following table shows the percentage difference between the initial average salary compared to local minimum wage 
(SMI), considering different professional categories for companies. Which account for over 80 % of the workforce. 
2013 Average wage paid per month 
Categories income € 
Percentage paid 
Above Miw 
Miw Graduate Administrative Operator Graduate Administrative Operator 
Assitant Assitant 
Spain 9,034.2 29,761.4 17,028.0 24,326.0 229.4 188.5 242.1 
Algeria 2,058.1 4,573.45 - 4,573.5 222.2 - 222.2 
India 555.2 5,554.87 2.063,2 1,904.5 1,000.6 371.6 343.1 
Social benefits 
In order to achieve an appropriate climate or work environment for appropriate commitment to the organization, both full-time 
and part-time staff are provided with social benefits that promote an equitable work-life balance within the framework 
established for such purpose by Abengoa. 
Among the benefits offered in 2013 we note: 
• Life and accident insurance. 
• In-house catering on the Palmas Altas campus. 
• Scholarships. 
• Flexible Compensation Plan for employees of Abengoa companies in Spain. This includes childcare checks, health insurance, 
training opportunities and computer equipment. 
• Gyms to practice physical exercise and spaces for group activities, as well as organizing and participating in internal tourna-ments 
and other sporting activities. 
• Subsidized child care at the Palmas Altas campus. 
• Medical Service to improve health cover for employees in workplaces with more than 300 people. 
• Permission of absence with guaranteed job reinstatement after a period of maternity or paternity leave. During 2013, 100 % 
of the employees who requested maternity or paternity leave have returned. 
• Pension Plans are designed taking into account the peculiarities of each of the countries in which the company operates, 
22 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
applying the rules of each region. 
• Social care. 
• Summer Residence in La Antilla (Huelva), available at affordable prices for all employees. 
• Flexible hours in the main work centres. 
• Employee social assistance: through the social action department, for tracking personal, family, social, or economic problems. 
• Social Fund to financially assist employees in times of need, through the Focus- Abengoa Foundation. 
• Free shuttle between the Palmas Altas campus with several points in the city of Seville. 
Human Rights Protection 
The international projection and strategy of Abengoa Water make it necessary to look after adequate respect for human rights 
within the organization, both within its value chain and the areas of influence in which it operates. 
In this sense, the company prohibits forced labour and child exploitation and supports any action to eradicate this practice 
within its power. Abengoa Water undergoes continuous evaluation and review of all its operations, especially in measuring its 
impact on human rights, and does so in the more than 14 companies operating in continents where activities are implemented. 
All employees are under the scope of labour regulations, regardless of the nature of the activity or countries where they are 
located. In a complementary manner, and apart from being under local legal protection in each country of operation, policy 
cover is particularly important. This is materialized by means of collective agreements in the sector, territorial agreements or 
pacts signed with the workers, unit representatives or trade unions, as appropriate. 
Water Abengoa respects and supports the free association of workers, which is considered a right and which it promotes and 
guarantees through dialogue and permanent information to its representatives in each division or department. 
Prior information of any structural, functional or organizational change is guaranteed and available to employees, either 
individually or through their representatives or guardians of areas, according to the notice periods set out in legislation and 
collective agreements. 
Abengoa Water assumes all these principles into their working practices and has established internal mechanisms to look after 
the performance of its employees according to the Universal Declaration of Human Rights of the United Nations and its 
protocols. 
Training is one of the most important tools we have to prevent incidents related to the violation of human rights. This is 
implemented by investing in schemes to inform employees of the corporate culture as well as the mission, vision and values of 
the organization and the Code of Conduct. 
The protection of fundamental human rights is integrated into the procurement process in which suppliers and subcontractors 
sign a voluntary adherence to a Code of Social Responsibility (CRS ), which specifies and communicates the policy on the 
matter. 
During 2013 there have been no claims, incidents or complaints in the field, no activities involving risks on discrimination, 
freedom of association, child labour or forced labour, or violation of human rights detected and/or related cases with the 
violation of the rights of the population of places, territories and communities in which the company operates. 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 23
New challenges 
-Initial Diagnosis to implement and certify SA 8000 standard in the organization. 
Health and safety 
The company integrates the occupational risk prevention in its strategy and applies it in all areas, organizational levels as well as 
with staff, subcontractors and business lines. 
The policy of risk prevention of Abengoa Water is drawn up to comply with industry regulations applicable in the communities 
and countries in which the company operates. 
Abengoa Water has implemented a method for risk assessment in all workplaces. This has been developed with input from all 
employees as well as a specific system for control of contractors. 
Under the prevention policy of Abengoa Water and Common Management Standards, a Prevention Committee exists as a 
monitoring and control body composed of company management, responsible persons for each area, and technicians from 
preventative service. The committee, which meets quarterly, sets objectives, analyzes the evolution of workplace accidents 
together with the corresponding statistical indicators in the field, and does the annual Planning of Preventive Activities (PAP), 
based on the results of risk assessment, reports on problem solving (IRPs), improvement actions (AMs), the internal and external 
audits reports and the implementation of new legislation. 
Awareness, information and training of staff is encouraged, in order to build a strong safety culture, which is evident with the 
achievement of the internal goal of zero accidents in 2013. 
Some of the most relevant aspects or indicators in this regard in 2013 are: 
• The incidence rate of accidents is 0, a considerable improvement on 2012. 
• The severity index is 0, lower than that obtained in 2012. 
• Absenteeism resulting from accidents stood at 0.0013 %, down from 0.02 % in 2012. 
• The total percentage of absenteeism was 1.88 %, slightly exceeding the 2012 figure (1.15 %). 
• The common disease -related absenteeism was 0.85 %, down from 1.08 % in 2012. 
Many training activities in the field of security and ORP have been carried out during 2013, a feature which reflects in the 
former good results, such as emergency Plan, Road Safety, Biological Agents, risks at plants PVD, etc. 
24 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
4.1.2 Clients 
As mentioned in section 2, Abengoa Water serves customers located in Spain and many other countries including United 
States, China, North Africa, Middle East, India, Latin America and sub-Saharan Africa. 
The company works for private clients, organizations and public authorities in areas and countries where there is a significant 
demand for the development of new water-related infrastructure. Abengoa Water has the appropriate tools for the 
management of its clients’ portfolios, among which stands the implementation of the computer application ‘Business 
Development’. Through this tool negotiations with each client are coordinated by taking advantage of the great potential for 
synergy between Abengoa companies. Through this management model we avoid duplication, anticipate and channel 
customer needs to group companies and thus improve the effectiveness of the treatment of our clients. 
Client satisfaction 
It is a company maxim to always try to meet customer expectations as their satisfaction is critical to ongoing business 
development. 
In Abengoa Water, besides guaranteeing innovative and reliable products, solutions and services, also implement, adapt and 
improve systems and tools that reveal the expectations, opinions and satisfaction of our clients; this with the ultimate aim of 
improving client perception. 
For this purpose the following systems and tools are used: 
• Customer satisfaction questionnaires. 
• Questionnaires regarding the internal perception of staff satisfaction. 
• Periodic internal and external (client/staff) meetings. 
• Analysis of incidents, complaints and claims both internally and via customers' claims. 
New challenges 
In order to strengthen customer relations and feedback, Abengoa Water plans, within the framework of its CSR and 
Management Systems Plan, to conduct a detailed review of systematic measurement of customer satisfaction with the aim of 
improving efficiency and adaptability within the context of the relationship with each type of client. 
Guarantee of compliance with requirements and agreements 
Thanks to the tenets of the company GIS, mechanisms for identification, assessment, planning, control and monitoring have 
been established. These mechanisms ensure compliance assessment of all industrial legal requirements applicable in each case, 
as well as others of different nature that have been made and / or agreed with the client. 
During the course of 2013 there have been no incidents of non-compliance with regulations and/or voluntary codes between 
the company and its customers. 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 25
Communications , marketing and privacy 
Abengoa Water considers this aspect not only as a key element for its activity but also as an essential means of communication 
to project its corporate image and professional behaviour towards all external stakeholders. 
The company has implemented an internal control procedure for external communications, details of which are contained in 
the GIS system of the organization. This control system implies the existence of a chain or flow of internal approvals and 
authorizations arriving, ultimately, to the president of the company and this ensures that these are aligned with company 
strategy. 
Abengoa Water guarantees validity, integrity and security of the information in its possession, especially that of a personal 
nature relating to clients. To do this we have a security policy that protects all Abengoa Water companies. 
During 2013 no incidents, complaints or problems have been identified regarding the privacy of customer data and / or 
communications with clients. 
In this context, Abengoa Water has communicated its performance and commitment in 2013 with regard to social 
responsibility by publishing the performance information for the 2012 SCR report on the company’s website. 
4.1.3 Suppliers 
Abengoa Water has procedures that enable the management and control of its corporate reputation throughout the supply 
chain and these also contribute to improve relations of trust between the company and its suppliers. 
Abengoa Water providers generally belong to the construction management industry (Abeinsa 100 %). Other services, of 
which up to 30 % is provided by companies belonging to the Abengoa Group of companies, are also provided. Other services, 
such as those provided by lawyers and consultants, are externally sourced. 
The company has specific procedures by which it manages purchases and it annually evaluates the behaviour and performance 
of suppliers, who must be previously approved under criteria of social responsibility, sustainability and risk. 
In 2013 no provider has been detected as being of critical risk so no specific audit has been applied to suppliers. 
Importance of suppliers in developing 
Abengoa Water is aware of the importance of suppliers in order to improve the level of competitiveness and market example 
and ensure high added value, rigor and quality of the services provided to the end customer. 
In this respect Abengoa Water promotes the integration and alignment of its suppliers in the activities, policies and 
commitments of the company. 
Abengoa Water seeks involvement of suppliers in the preparation of offers to customers, both in business development and in 
meetings and presentations with customers that related to our solutions and proposals. 
In Abengoa Water a key factor is participation of local suppliers in the implementation of their projects. This, in turn, 
contributes to local economic development, the creation of local employment and population stability. 
26 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
Code of Social Responsibility for Suppliers 
Since 2012 Abengoa Water requires its suppliers to adhere to the Code of Social Responsibility (CRS) for suppliers and 
subcontractors. This includes several clauses based on the principles of the UN Covenant, which are inspired by the 
international standard SA 8000. 
No incident or claim arising from any breach of the standards required from our suppliers and subcontractors with respect to 
corporate social responsibility have been detected during 2013. 
New challenges 
In order to enhance quality supplier relationships, as well as ensuring their implication in sustainable development and in the 
management and control of our corporate image we consider actions such as: 
- Creation of a website section for suppliers which contains CSR information and other material related to this. 
- Development of an information dossier on water, Abengoa Water and sustainable development, which is also oriented 
towards our suppliers. This was proposed in 2012 SCR report and remains a challenge for 2014 as it is still in the pipeline. 
4.1.4 Community 
Abengoa Water is committed to sustainable development in conjunction with the local communities in whose territory it 
operates and in which it develops projects including the construction and operation of plant and other sustainable solutions. 
We should highlight here the contribution made by local businesses to the value and supply chain of Abengoa Water. This, in 
turn, promotes their expansion, consolidation and progress and often results in increased staff hiring rates, internationalization, 
etc. 
Of vital importance is the fact that Abengoa Water projects contribute to managing a scarce local resource in a sustainable way 
and this helps to meet a basic need for water availability in these areas as well as encouraging development. 
As an example of this we can cite the construction of the desalination plant in Nungua in Ghana (Africa) whose completion is 
scheduled for summer of 2014. This project involves the investment of € 96 million which will result in the production of 
60,000 m³/day of drinking water for the local population. The project will create about 400 direct and indirect jobs in the 24 
months of construction work. 
Abengoa Water channels a part of its social action resources through the Focus- Abengoa Foundation. Since its inception in 
1982, the Foundation has been integrated into the essence of Abengoa and is the active instrument for managing the social 
work of all companies in the Group of Companies, including Abengoa Water. The foundation is involved in integration and 
social reintegration projects. This is also carried out in cooperation with activities related to the defence of our environmental 
heritage and other activities related to technological and social development. 
In 2013 Abengoa Water participated in Abengoa programs of staff time donation (tasks package) and solidarity holidays. 
In this sense, we have collaborated in donating time with 19 hours completed and a total of six tasks. 672 volunteer hours on 
solidarity holidays have also been donated. Almost 50 % of all hours devoted to distance volunteering within Abengoa 
correspond to Abengoa Water, the company that has fewer employees when compared to the rest of the companies within 
the Group. 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 27
As for solidarity holidays, members of Abengoa Water travelled to Brazil in the summer of 2013, where they worked in a girls 
orphanage in Rio de Janeiro. By all accounts, it was a very positive and rewarding experience for the volunteers, not only for the 
opportunity to work on tasks within the orphanage and to spend time playing with the girls, but also to learn about another 
culture and the living conditions of other people. 
Members of Abengoa Water in the orphanage of the Sisters of Good 
Counsel, Rio de Janeiro (2013) 
Also of interest is company membership and implication in numerous associations, offices, institutions and agents linked to the 
community in the different countries where it operates as well as at international level. The following can be cited: 
- International Desalination Association 
(IDA) 
- Colorado River Water Users Association 
- Texas Water Recycling Association 
- National Association of Clean Water 
Agencies (NACWA) 
- National Association of Water Companies 
(NAWC) 
- International Water Association (IWA) 
- European Innovation Partnership on Water 
(EIP) 
- Cluster Eureka Acqueau (Acqueau) 
- Water Supply and Sanitation Technology 
Platform (WssTP) 
- Spanish Technological Platform of 
Environmental Technologies (Planeta) 
- Spanish Technological Water Platform 
(PTEA) 
- Technological Association for Water 
Treatment (ATTA) 
- Spanish Association of Water Supply and 
Wastewater (AEAS) 
- Spanish Association for Desalination and 
Reuse (AEDyR) 
- Water Reuse Association (WRA) 
- Texas Water Conservation (TWCA) 
- Texas Desalination Association (TDA) 
- San Antonio Hispanic Chamber of 
Commerce 
- American Water Intelligence 
- Centa (Sevilla) 
- Official Spanish Trade Chamber in China, 
(office in Pekin) 
- European Chamber of Commerce 
- Water working group at the European 
Chamber of Commerce 
- China Desalination Association (CDA) 
- Seawater and Brackish water Desalination 
Branch, the Membrane Industry Association 
of China (MIAC) 
28 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
New challenges 
One of our principal challenges, therefore, is the development of lines of social and/or environmental support aligned with our 
mission, vision and values, so we consider actions such as: 
- Definition of the process used to carry out surveys in the communities where the company operates. 
- Getting to know staff proposals on CSR in the many communities the company operates. 
- Development of a social aid program under the corporate volunteer program of Abengoa. 
4.2 Commitment to the environment, climate change and biodiversity 
• Improvement of environmental management 
Abengoa Water maintains a strong commitment to the improvement of its environmental performance. This is reflected in the 
management policy and materialized in the GIS system, which is aimed at improving the environmental impact of company 
activities. 
The integrated management system (according to international standard ISO 14001:04) allows the company to define the 
impact of its activities, to reduce risk and create opportunities through the use of technologies to prevent, mitigate or remedy 
such impact. 
Abengoa Water seeks the use of natural resources in a rational manner and promotes environmental sustainability of 
products, services and processes by conducting a pre- start-up investment and environmental analysis study. 
Under the SIG proposed improvements, Abengoa Water conducts internal audits and sets objectives with executives in 
environmental and sustainability matters and coordinates management in all workplaces, projects, plants and activities. 
Abengoa Water is aware of the need and importance that all members of the organization know the impact their activity has 
on the environment, both in normal operation and potential abnormal situations. Therefore all training in environmental 
management is integrated into the overall process of formation within the company. This is through periodic training which 
also involves a systematic evaluation of effectiveness. In 2013 we planned environment training for the staff, which will be 
undertaken in 2014. 
In addition, and as previously mentioned, since 2012 Abengoa Water has employed and maintains a set of indicators related to 
sustainability including environmental aspects. This is known as Environmental Sustainability Indicators System (ISA), which is 
being incorporated into the GIS to improve the management of the business. 
The objective of this system is to obtain reliable data on relevant quantitative and qualitative indicators in sustainability; this for 
correct management and also for communication in a transparent manner to the stakeholders in the company. 
The indicator system (ISA) provides environmental groups information about parameters such as water, energy, odour, noise, 
effluent, soil and aquifers, emissions, raw materials, products and services, waste, transport and biodiversity. 
Abengoa Water periodically updates its environmental policy on the corporate website, establishing and/or maintaining goals 
and plans to improve information about environmental aspects such as emissions, water consumption and energy efficiency, 
among others. 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 29
• Fight against climate change and GHG emissions 
The fight against climate change and its relation to water scarcity is one of the fundamental pillars on which the company 
commitment to sustainability rests. In this context, this positioning reflects its policy of the integrated management system. 
Climate change is understood in Abengoa Water from two points of view: on one hand, in relation to managing the impacts of 
this phenomenon by the company, and the other hand, as enhancement of the Abengoa Water’s commitment in finding 
solutions to help solve the problem of global warming. 
Abengoa Water applies an internal standard provided by the Abengoa Group that allows analysis and definition of GHG 
emissions from their activities and also a mechanism for monitoring both direct and indirect emissions, including those of 
suppliers and subcontractors. For Abengoa Water GHG emissions are an integral part of the mix of variables and criteria that 
are measured during the promotion or initiation of activities, projects and feasibility studies. 
The purpose of this inventory is to have an understanding of the generation of GHG emissions that cause climate change and 
also to assess the company’s performance vs competition, identify improvement opportunities, reduce risks, assess the 
environmental performance of suppliers and to tag products and services of the company through the amount of GHG 
emissions per unit of product or service, expressed in CO2 equivalent. In other words, definition of the carbon footprint of com-pany 
activities. 
Abengoa Water’s carbon footprint was 3.02 kg CO2/m3 of desalinated water in 2013, lower than that obtained in 2012 (3.33 
Kg CO2/m3), thus following a progressive reduction trend since 2011, a year in which it stood at 3.37 Kg CO2/m3. 
This indicator is measured according to the parameters and requirements of internationally recognized GHG Protocol with the 
systematic inventory being verified by an independent third party (AENOR) according to ISO 14064 international standard. 
New challenges 
- Extension of carbon footprint calculations to other products/services, as they are developed. 
- Calculation of global footprint, based on Abengoa’s own procedures and guidelines. 
• Biodiversity improvement and preservation 
Abengoa Water is aware that the loss of biological diversity is one of the most important issues facing the world today and that 
companies such as Abengoa are important players in this process. 
Abengoa Water manages its impact on natural areas and on the biological diversity of those places in which it operates right 
from the initial stages of business development and design management to the end of the useful life of plants and facilities. 
This management process is conducted throughout the process of initial construction and during later operational and 
production processes. 
In this sense the concept is reflected in the integrated management system policy and based on the stated commitment to 
sustainable development and community care, which implicitly includes the care and conservation of biodiversity including 
natural areas, ecosystems, flora wildlife inherent natural values, etc.. 
Abengoa Water considers and monitors the impact of its activity on biodiversity in its internal procedure for the identification 
and evaluation of environmental aspects and, in the project phase, pursuing a relentless pursuit of compliance with this 
procedure especially with regard to the potential impact on sensitive areas and always taking into account the sectorial 
regulations applicable in each case and in the countries where it operates. 
30 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
As a consequence of regulatory approval processes for facilities, it has been necessary to meet, during construction and/or 
operation, with environmental factors related to biodiversity, such as the development of landscape integration plans and/or 
implementation of reforestation as well as actions focused on the protection of plant and animal species, etc. Also in this sense, 
it is considered vital to develop plans for monitoring desalination brine discharge conditions, a process that Abengoa Water 
designs and carries out with the rigor and all necessary follow-up actions whenever it has been required in each case and 
situation under legal imperative. 
New challenges 
- Preparation of the biodiversity map . 
- Study and planning of proposed CSR actions related to biodiversity. 
These challenges were proposed in the 2012 CSR report. During this year, no progress has been made so, in 2014, they still 
remain in the analysis, methodology and planning phase. 
• Value of major environmental indicators 
This section shows the magnitudes of the main environmental indicators of Abengoa Water, which have been calculated based 
on specific protocols for measurement and calculation for each indicator. Due to the nature of the activities of Abengoa Water, 
the most important concepts associated with various environmental aspects are presented. It is not the intention to make an 
exhaustive list of all of them but to aggregate and consolidate the available data so as to provide as accurate an impression of 
the organization’s environmental impact as possible. 
Raw Materials 
Raw materials consumption (Tonnes) 2013 2012 
Total 12,849.47 12,324.29 
Construction activities (Tonnes) 2013 2012 
Oil/fats/waxes 0.09 0.03 
Prestacion (Tonnes) 2013 2012 
Oil/fats/waxes 0.367 0.46 
Other waste materials 0.001 0.01 
Paper 1.615 3.60 
Non-renewable chemical product 0.00269 0.01 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 31
Productive processes (Tonnes) 2013 2012 
Oil/fats/waxes 2.10 1.99 
Other waste materials 0.01 0.02 
Minerals 1.239 1.21 
Non-renewable chemical product 11,348.00 11,147.30 
Renewable chemical product 1,496.00 1,169.50 
Covering 0.1398 0.14 
R&D (Tonnes) 2013 2012 
Non-ferrous metal No data available No data available 
Other waste materials No data available No data available 
Plastics No data available No data available 
Energy 
Direct consumption of energy (Terajoules) 2013 2012 
Natural Gas 0.183 0.14 
Oil 37.74 1.73 
Indirect consumption of energy (kW/hour) 2013 2012 
Electric Energy 249,850,307 226,175,371 
Water 
Total water collection by sources (m3) 2013 2012 
Network water 2,215.93 2,150.70 
Sea water 168,103,473.00 151,085,993.90 
Volume of recycled and reused water (m3) 2013 2012 
Use/process 699.84 717.12 
32 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
Emissions, discharges and waste 
2013 2012 
Total emissions of greenhouse gases (Tonnes CO2) 
Verified total emissions 243,734.24 235,192.16 
Water discharge (m3) 2013 2012 
Descharge into surface water bodies (brine) 90,995,538 72,726,819.71 
Delivery to third parties for reuse (water product) 76,065,404 70,649,432.00 
Total weight of managed waste (Tonnes ) 2013 2012 
Not dangerous 20.061 11.76 
Harmful No Data 1.06 
Hazardous for environment (*) 4.74 1.22 
Toxic No Data 0.00 
(*) Data related to amounts of harmful and hazardous managed together. 
Biodiversity and environmental management 
Expenditure and environmental investments (€) 2013 2012 
Other costs No Data 171.24 
Environmental training 4,831.00 1,590.00 
External certification for management systems 13,926.00 21,301.00 
External services No Data 14,130.70 
Staff/activities 90,000.00 90,000.00 
Waste disposal/treatment (*) 4,570.26 No Data 
(*) Data related to other costs and external services costs. 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 33
• Environmental Initiatives 
Throughout 2013 several initiatives designed to make our business and development model more sustainable in environmental 
matters have been developed. 
In order to reduce GHG emissions in all activities of the company as well as saving emissions from travel to work or for remote 
meetings, the company has promoted videoconferencing and telecommittees. As part of ongoing professional development 
the company also promotes online learning. 
In this regard, and in addition to measures quoted above including the mobility plans and technologies that promote sustaina-bility 
in Campus Palmas Altas (Seville), sustainability in the R&D+i at Dos Hermanas (Seville) can also be highlighted. This facility 
is is equipped with a solar energy collection system and DHW heating system, the use of thermal inertia of the soil, rainwater 
collection for irrigation, use of recycled and reclaimed materials, and a control system of facilities for energy saving, emissions 
inventory and CO2 compensation through energy audit performance plans. 
During 2013, Abengoa Water identified and evaluated several objectives within their environmental management program. 
These included: 
• Increase environmental training for staff (in all centres and plant). 
• Reducing emissions from electricity consumption per m3 of water produced. In the year 2012 to 2013 energy demand has 
been reduced by 10 %. 
• Reduction of energy consumption and improvement of efficiency in plants. 
• Reduction of water consumption by use of recycled rain in the R&D+i centre of Dos Hermanas. 
34 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
05 | Technological innovation 
as a competitive strategy 
R&D+i plays a key role in the water sector, both from the standpoint of improving the efficiency of current production 
processes and in the development of new technologies for water treatment . 
Abengoa Water's vision is based on a strong and determined commitment to innovation, research and development in areas 
related to water such as desalination, purification, treatment and reuse. 
Abengoa Water’s management policy defines its direction in the matter and considers innovation as a key tool for sustainable 
business development and differentiation as well as improvement and increased competitiveness. 
In order to achieve this, Abengoa Water works with top professionals in developing new technologies through its R&D+i. 
Today in Abengoa Water there is a strong portfolio of projects and initiatives R&D+i, many of which may become future 
businesses when the technologies have been fully developed and their feasibility tested on both an industrial and commercial 
scale. 
We have a strategic plan for R&D+i that defines the overall technology strategy and vision of the organization and under 
which we define and develop a series of programs for R&D+i. Using the latest knowledge and technological advances in the 
industry, it is from this that many innovative projects are developed. Our R&D+I plan is also the main driver for the present 
and future development of the company as we continue to focus on developing technology to support and propel the main 
part of our business plan. This, in turn, provides added value to our activities and strengthens our business development 
objectives. 
Aim 
Generation of knowledge and the development of in-house technology based on four research programs that focus on 
desalination, treatment and water reuse, membranes and sustainable solutions. 
Human Capital and Means 
These achievements are only made possible through the efforts of a team of about 40 researchers including specialists in 
membranes, desalination and water treatment. 
We have an R&D+i centre of about 3,000 m2 located in Seville (Dos Hermanas) with leading research facilities, laboratories 
and a centralized telematic control. There is also a monitoring centre for operational plant. 
Investment in R&D+i 
Last year the company’s total investment in R&D+i stood at € 4.7 M and covered a combination of 34 projects, thus 
maintaining overall investment of 2012 in 25 ongoing projects. This highlights the company’s clear commitment towards 
innovation in its activity. 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 35
Patents 
The relevance and importance for Abengoa Water of its R&D+i activity makes it necessary to ensure the protection of the 
intellectual rights of these developments and ongoing research and we are actively seeking legal recognition to ensure an 
adequate level of protection of intellectual rights. 
The organization already has rights on several important developments applied for. At the end of 2013 this includes a total of 
five patents applied for and two patents granted. 
Prioritary Patents 
7 
0 
2010 
1 
14 
3 
2011 
1 
7 
4 
0 
14 
1 
5 
0 
14 
1 
2012 2013 
6 
Patent applications Accumulated patent applications Patent granted Accumulated patent granted 
Patents 
7 
0 
2010 
1 
14 
3 
2011 
1 
7 
4 
146 
1 
5 
6 
1240 
1 
2012 2013 
6 
2 
Patent applications Accumulated patent applications Patent granted Accumulated patent granted 
Evolution of patent status in Abengoa Water 
36 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
The successful completion of the project TECO by Abengoa Water, as project Leader and Coordinator, is an example of its 
leadership in this field. With a budget of € 18 M (49.34 % funded by the CDTI Ingenio 2010 Programme), the main objective 
was the generation of knowledge and the development of technologies and processes for the complete water cycle. This 
assists in ensuring the availability and quality of water supply and sustainability and provides solutions and an adequate 
response to the problems of water scarcity, increasing untreated water discharge and waste disposal, and its relationship to 
the worsening climate which is directly related to the planet’s rising population. 
New challenges 
- To diagnose the feasibility for the UNE 166002 implementation and certification. 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 37
06 | Preparation and review 
of the report 
6.1 Process and principles of preparation and review 
This document is presented as the second annual sustainability report of Abengoa Water, the most recent published in 2013 
concerning activities in 2012. The information the report contains concerns the company's principal business activities during 
2013 and relates in particular to social, economic and environmental activities that are promoted under the internal rules of 
the organization. This includes the principles of both the Global Agreement, which governs the activities of all Abengoa 
Group companies, as well as the laws of the countries in which Abengoa Water operates. 
A review of its report’s application, implementation and development is a priority for the company and therefore internal and 
external audits are carried out to verify compliance and adequacy as to processes, standards and operating procedures; this to 
ensure transparency. 
We have defined a reporting system that aims to efficiently obtain reliable consolidated data about the organization, 
especially that concerning relevant CSR indicators, in order to communicate it to our stakeholders. To ensure reliability of the 
information obtained, data is required to be systematically consistent, must be traceable and reproducible, accurate and 
thorough in identifying and considering data sources. All of this is subject to our internal control system that ensures the 
prevention, detection and minimization of errors. 
This report has been prepared taking into account the principles governing the AA1000 Assurance Standard (2008), which 
include inclusivity, materiality (see definition below) and responsiveness; as well as the four principles regulated by GRI: 
materiality, implication of stakeholders, sustainability context and completeness. Both the principles of the AA1000 and the 
GRI are interrelated and are based on the principle of materiality. 
This Sustainability Report will be reviewed externally by an independent entity to verify the application of the AA1000 
Assurance Standard (2008) and the Global Reporting Initiative Guide version 3.1 (GRI G3.1) according to level A+, and 
generally taking into account some of the considerations of the recent GRI guide 4. The review will apply the principles of 
AA1000 (2008) Accountability Standard, with the degree of expected assurance (high), including the verification reports at 
the end of this document as Annex B, which will detail the scope of the work performed as well as the conclusions. 
The report will eventually be entirely revised by Abengoa Water management and Global Reporting Initiative, who will qualify 
the report according to those standard levels. The certificate obtained shall also be included in Annex B of this report. 
• Materiality (GRI) and Relevance (AA1000) 
Materiality refers to the relevance of information within the context of sustainability for the company. Information is 
considered material whose omission or distortion can decisively influence the stakeholders of the reporting organization. 
Sustainability reports are not only focused on one particular interest group, but on several of them, and therefore contain very 
heterogeneous information. Abengoa Water has taken into account the analysis of materiality in the preparation of this report 
38 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
in order to reflect the integrated activities of the company in economic, social and environmental issues and in a way that 
meets the expectations of the audience and contributes to building trust among stakeholders. 
During 2013 a materiality analysis has been conducted with a selection of relevant CSR issues and procedures based on two 
approaches of analysis that overlap to arrive at the final result. In this process external factors, being related to the 
expectations of Abengoa Water’s stakeholders and the importance they attach to the different cases, are particularly 
important. Also important are the internal factors that determine the issues of importance for the business, the management 
of the company and the achievement of the objectives in business strategy. Using both perspectives is essential for compliance 
with the principle of inclusiveness defined by AA1000 AS (2008). 
The relevant issues analysis was based on an internal procedure developed by Abengoa that defines the methodology for their 
preparation and in which the initial selection of relevant issues of Abengoa Water is made from a study of transcendent 
factors, the main ones being: 
• International reporting standards, mainly GRI and AA1000 AS (2008). 
• Analysis of best practices of leading companies in the fields of energy and environment. 
• Socially responsible investors. Analysis of ratios such as the FTSE4Good and DJSI identifies relevant issues for 
investors and shareholders. 
• International initiatives like the Global Compact of the United Nations and the Caring for Climate. 
• Analysis of the readers reaction to earlier reports; this received through the communication channels available for 
the purpose and directed to the Business Group concerned. 
• The Mass media. 
• Consultants. 
• Questions and recommendations raised by IPESD (Independent Panel of Experts on Sustainable Development). 
• Interviews with stakeholders. We have taken into account the main subjects from 13 out of 22 interviews 
conducted with stakeholders. 
• Internal commissions on relevant matters from different business areas of the Abengoa Group of companies. 
• Analysis of the results extracted from the CSR risk assessment conducted in 52 facilities of Abengoa. 
• Historical topics covered in previous Abengoa Water reports. 
• Relevant issues identified in previous Abengoa Water reports. 
• Regular quarterly monitoring of CSR Master Plan of Abengoa Water. 
The list of relevant issues identified was considered by a Commission composed of 13 members from different areas of 
Abengoa Water and chaired by the members of the Committee on CSR & Sustainability. 
After analyzing the materiality of the issues presented both of internal and external origin (from stakeholders), and taking into 
account the nature and dimension of each aspect and input from the Committee to correlate the items to the reality of the 
company, the Commission developed a list of 11 factors: 
- Internships (attracting and retaining talent, diversity and equal opportunities, freedom of association and permanent 
jobs). This includes consideration of work-life balance. 
- Human Rights. 
- Energy intensity of the desalination process. Energy efficiency of operations. 
- Integration of renewable energy in desalination / purification process. 
- R & D (improved efficiency, new business lines) differentiating technologies development that contribute to 
competitiveness. 
- Supply chain Management. 
- Waste generated after desalination / purification management, brine and sludge recovery; ZLD. 
- Water losses in transmission and distribution. 
- Involvement of communities and local authorities in decisions affecting the plant location. 
- Promotion of efficiency in water use by our clients. Municipal and Industrial Water reuse. 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 39
- Occupational Health along the whole value chain. 
After the process of internal and external evaluation of these issues or factors, a matrix that ranks issues mainly as Focus (2 
cases) and Report (2 cases), and is based on the existing procedure in this regard, is obtained. 
2013 Relevant Issues 
Involvement of communities and 
local authorities in decisions 
a!ecting the plant location 
Internships (attracting and 
retaining talent, diversity and 
equal opportunities, freedom of 
association and permanent jobs) 
Focus 
Human Rights 
Report 
R&D (improved e"ciency, new 
business lines) 
Inform in other 
reports 
Occupational Health along the 
whole value chain 
Supply chain 
Management 
Waste generated after 
desalination / puri#cation 
management 
Integration of renewable 
energy in desalination / 
puri#cation process 
Energy intensity of the 
desalination process. Energy 
e"ciency of operations 
Water losses in transmission 
Promotion of e"ciency in 
water use by our clients 
and distribution 
100 % 
75 % 
50 % 
25 % 
0 % 
0 % 25 % 50 % 75 % 100 % 
Internal relevance 
External relevance 
As shown in the matrix, the relevant issues that influence the values of the organization are: 
• Internships: 
- Attracting and retaining talent. 
- Diversity and equal opportunities. 
- Freedom of association. 
- Employment stability. 
- Work-life balance. 
• R & D; improved efficiency and new business lines, differentiating technologies development that contribute to 
competitiveness. 
• Human Rights. 
• Involvement of communities and local authorities in decisions affecting the plant location. 
All these relevant issues have been discussed in previous sections within this Report. 
40 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
• Participation of stakeholders (GRI) and inclusiveness (AA1000) 
These two principles require the reporting organization to identify its stakeholders, in order to take them into account when 
designing the strategy and to detail how the organization has responded to their expectations and concerns. 
Abengoa Water has adapted its approach to the analysis methodology of CSR matters followed by the Abengoa Group of 
companies who, in the process of preparation and development of its CSR Master Plan, identified the main prescribers of key 
stakeholders in order to check their expectations and perceptions. Consultation with stakeholders aims to promote the 
importance of the identified challenges, the perceived performance of the company in each of the subjects and the state of 
the art in those matters considered relevant. 
Furthermore, and as already indicated in this report in section 3.2 .2, Abengoa Water has different communication channels 
and mechanisms that are designed to maintain an open and ongoing dialogue with its stakeholders that lets us know their 
needs and expectations. 
• Sustainability (GRI) 
Abengoa Water focuses all its activities on the development and application of water technologies to contribute to sustainable 
development. This report evaluates the company’s performance related to consideration of its stakeholders as well as the 
communities in which it operates, the environment, its contribution in reducing climate change and protecting biodiversity. 
Abengoa Water places more emphasis is becoming more proactive in the communication and dissemination of the 
importance of sustainability in its business development. 
During 2013, activities such as training and information campaigns related to this have been carried out and have resulted in 
the preparation of a dossier entitled “Water, Abengoa Water and Sustainable Development.” This dossier is of a 
multifunctional nature and is directed to all our stakeholders. Other activities include online training in environmental matters 
and procedures within the program and environmental objectives of GIS. 
With this and other initiatives undertaken we aim to raise awareness among our stakeholders and within society at large 
about the need to ensure that the establishment of a welfare state can only be achieved through sustainable economic 
growth. 
• Exhaustiviness (GRI) 
Exhaustiveness refers to the adequate coverage of the indicators and material aspects, so that they reflect key social, econo-mic 
and environmental impacts and allow stakeholders to assess the performance of the reporting organization during the 
period covered by the report. 
In this report we have tried to adequately reflect the implications, risks and challenges inherent in each line of business and 
within the Abengoa Water management structure, so that it is accessible to a wide and diverse public. The document gives a 
higher priority to some aspects than others; this according to the materiality matrix on the analysis of relevant issues, and 
these issues have been illustrated with case studies and concrete examples. 
We have developed a common structure for all chapters and sections in order to obtain uniformity in the presentation and to 
facilitate comprehension of the text and the search for information. 
Coverage or indicators, understood as the set of performance aspects, is inclusive of all places of work, companies and plant 
under the management and responsibility of Abengoa Water (See Annex A, Scope of Consolidation). 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 41
• Responsiveness (AA1000) 
The CSR Master Plan defines the framework and guidelines to be followed in terms of sustainability through a series of 
actions that make up the expectations of the stakeholders in the strategy of the organization. Since 2012, Abengoa Water 
has reinforced its CSR reporting system to include and maintain improvements in 2013 concerning the Integrated 
Management System (IMS) and Indicators of Sustainability (ISA) that bring together all relevant information on sustainability, 
thus facilitating measurement and control of the performance of the company. 
6.2 Principles on the quality of information disclosed 
In preparing this report, we have endeavoured to convey the information following the quality standards issued by GRI. 
• Balance 
The report reflects not only the strengths but also the areas for improvement (challenges) and permits a reasonable 
assessment of the performance of the company thus facilitating the process of identifying relevant compliance issues. 
• Comparability 
The report must not only provide an analysis of developments and changes but must also permit a comparison with the 
previous year and be able to analyze the evolution and history in the field of the business indicators and alterations in 
calculation methods, etc. 
• Accuracy 
The report has been prepared with the aim of serving as a tool for assessing the performance of the organization. 
• Reliability 
A third party will verify the information in the report. The collected data is supported by relevant documentation and, in line 
with its commitment to transparency, subject to the internal controls of the company. This reinforces what has been already 
commented on concerning the reporting system of the company, the aim of which is to efficiently obtain reliable consolidated 
data about the organization and apply internal controls that help prevent, detect and correct significant errors in the data 
reported. 
In preparing this report and the information it contains, we have applied the principles of quality issued by GRI. 
42 / Responsabilidad Social Corporativa / Informe Anual 2013 ABENGOA WATER
6.3 Significant changes in the report 
In preparing this report we have taken into account the developments and approaches discussed in the 2013 CSR report, as 
well as the results and issues covered in follow-up meetings of the Committee of CSR and Sustainability, and/or periodic 
monitoring of CSR Master Plan. However, the structure, thematic content, communication style, and formats have been kept 
consistent with the previous report of 2012. 
However, changes to consider include: 
- The new headquarters location (address) in Madrid. 
- The results of the analysis of the relevant issues process, which is more oriented towards the reality of the organization. 
- Creation and existence of its own website as a means to communicate achievements on CSR. 
For contact and further information on this report: 
6.4 Contact 
Rafael Llorente Olazábal 
Person in charge of SIG and Sustainability 
Campus Palmas Altas 
C/ Energía Solar nº 1, Palmas Altas 41014 Sevilla 
Phone: +34954937035 (37035) Cell: +34608883251 (57552) Fax: +34955413373 
www.abengoawater.com 
Responsabilidad Social Corporativa / Informe ABENGOA WATER Anual 2013 / 43
07 | GRI Index 
Strategy and analysis Chapter Page 
Statement by the head for decision taking on the relevance of CSR for 
the organization and its strategy. 
1.1 1 
1.2 Description of the main opportunities, risks and impacts 3.2.1 / 3.2.3. 
Organization profile Chapter Page 
2.1 Name of the organization 2 
2.1 Main brands, products and/or services 2 
Operational structure of the organization, including main divisions, 
operating companies, subsidiaries and joint ventures. 
2.3 2 / annex A 
2.4 Location of the main headquarters of the entity 2 
Number of countries where the organization operates, and names of 
countries with either major operations or that are specifically relevant 
to the sustainability issues covered in the report. 
2.5 2 
2.6 Nature of the property and legal form. 2 
Served markets: including geographical breakdown, the sectors it 
supplies, the type of clients/beneficiaries. 
2.7 2 
2.8 Dimensions of the reporting organization 2/3 
Significant changes during the period covered by the report in size, 
structure and property of the organization. 
2.9 6.3 
2.10 Awards received during the period covered by the report. 3 / annex C 
44 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
Parameters of the report Chapter Page 
3.1 Period covered by the information contained 6.1 
3.2 Date of the most recent previous report 6.3 
3.3 Report presentation cycle (annual, biennial, etc..). 6 
3.4 Point of contact for matters regarding report or its content. Cover 
3.5 Process of definition of the report content 6 
3.6 Covering of the report annex A 
3.7 Limitations of the scope of the report 6 
Basis for reporting on joint ventures (joint ventures), subsidiaries, 
leased facilities, outsourced operations and other entities that can 
significantly affect comparability from period to period and/or 
between organizations 
3.8 6 / annex A 
Data measurement techniques and the bases of calculations, including 
assumptions and techniques underlying estimations applied to the 
compilation and other information in report. 
3.9 6 
Description of the effect of any changes in information provided in 
earlier reports, and the reasons that caused them. 
3.10 6 
Significant changes from previous periods in the scope, boundary, or 
measurement methods applied in the report. 
3.11 6 
3.12 Table identifying the location of the Basic Contents in memory. 7 
Policy and current practice with regard to seeking external assurance 
for the report. 
3.13 6.1 
Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 45
Goverance, commitments and participation of interest groups Chapter Page 
Governance structure of the organization, including committees under 
the highest governance body responsible for specific tasks, such as 
setting strategy or organizational supervision. 
4.1 2/3 
Indicate whether the Chair of the highest governance body is also an 
executive position and, if so, their function within the organization's 
management and the reasons for it). 
4.2 2 
Number of members of the highest governance body that are 
independent or non-executive. 
4.3 2 
Mechanisms for stakeholders to provide recommendations or 
indications to the highest governance body. 
4.4 3.2.1 / 3.2.2. 
4.5 
Abengoa’s Corporate 
Governance Report 
Linkage between compensation for members of the highest 
governance body, senior managers, and executives (including 
departure arrangements) and the organization's performance 
(including social and environmental performance). 
4.6 
Transparency and 
rigor in management 
by Abengoa 
Processes in place to avoid conflicts of interest in the highest 
governing body 
4.7 
Abengoa’s corporate 
governance report 
Process for determining the qualifications and expertise of the 
members of the highest governance body for guiding the 
organization's strategy on social aspects. 
Statement of the mission and values internally developed, codes of 
conduct and principles relevant to economic, environmental and social 
performance and the status of its implementation. 
4.8 2/3 
4.9 
4.10 
Transparency and 
rigor in management 
by Abengoa 
Transparency and 
rigor in management 
by Abengoa 
Procedures of the highest governance body for overseeing the 
identification and management on the part of the organization, of 
economic, environmental and social performance, including relevant 
risks and opportunities, and adherence or compliance with 
internationally agreed standards, codes of conduct and principles 
Transparency and efficiency in the management of Abengoa 
Procedures for evaluating the performance of the highest governance 
body, particularly with respect to economic, environmental and social 
performance. 
4.11 
Transparency and 
rigor in management 
by Abengoa 
Description of how the organization has adopted a precautionary 
approach or principle. 
Principles or social, environmental and economic programs developed 
externally, as well as other initiatives to which the organization 
subscribes or endorsed by it. 
4.12 3 / 4 
46 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
Abengoa Water Corporate Social Responsability - Annual Report
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Abengoa Water Corporate Social Responsability - Annual Report

  • 1.
  • 2. 01 | Chairman’s report I write these lines with the mind set on a date, March 22, World Water Day, celebrated every year since 1994 following the United Nations Conference for Environment and Development held in Rio de Janeiro in 1992 (Rio Summit). This is especially true when this year, 2014, the slogan of the day is Water and Energy, an inseparable combination that highlights the importance concerning the production, treatment and management of water as a model for sustainable development and responsibility to ensure its availability not only in time but also in quality and quantity sufficient for the population. Against this background Abengoa Water, with a progressive international presence in several countries and sales in markets outside Spain, contributes daily, on a drop by drop basis, to ensure sustainability of water resources while, at the same time, consolidating a growth strategy based on innovation, sustainable development and the reduction of social, economic and environmental risks. To become worldwide models in the water sector we focus our activity on strategic lines of business development related to desalination, new markets in water treatment, geographical diversification, widening our range of activities, exploiting synergies and providing services to other companies within Abengoa, as well as innovation and development of in-house technologies. Global assessment of the results for 2013 is positive. This is thanks not only to our strong commitment to R&D within a sustainable management model but also to the commissioning of the plant in Qingdao (China), achieving sales growth of 21.4 M€ and representing a percentage increase of 42.3 % over the previous year; a consolidated turnover of 72 M€. In the same way, last year’s 2013 consolidated EBITDA is 37.2 M€, with a percentage increase of 218 % over 2012. Thus, the profitability, defined as the ratio of EBITDA over sales is 51.7 % in 2013 which, compared to 2012, represents a differential of 28.6 percentage points and reflects the robustness and stability of Abengoa Water’s business model. In 2013 the potential production capacity of Abengoa Water has been to 224.5 Mm3 of water per year, with an actual production of 102.17 Mm3 in 2013, higher than that of 2012. In 2013 the potential global production capacity was obtained from the five operating plants in Skikda (34.65 Mm3 per year), Honaine (25.03 Mm3 per year), Chennai (33.98 Mm3 per year), Almeria (4.65 Mm3 per year), Cartagena (1.07 Mm3 per year) and Qingdao (2.79 Mm3 per year). R&D plays a key role in the water sector, both in improving the production process efficiency and in the development of new technologies. Today we have a strong portfolio of R+D+i projects and initiatives, some of which will become future business as technologies are developed and their feasibility is tested on a commercial and industrial scale. Having invested in 2013 a total of € 4.7 million in 2013, following the same line as the previous year, demonstrates our clear commitment to innovation and R&D+i in water treatment technology. The Abengoa Water team brings experience, know-how and value in both the technologies employed and the business model as we try to have (and keep) the best talent committed to the vision and mission of the organization. At the end of 2013 Abengoa Water has 391 employees, a considerable increase compared to the 369 that made up the staff in 2012. As relevant events for Abengoa Water in 2013 we could highlight the Honaine desalination plant in Algeria, which started operations on July 12, 2012 and has remained in production ever since. With a capacity of 200,000 m³/day, this is now the largest desalination plant in operation of Abengoa. We must also emphasize the importance of reactivating the construction of the desalination plant in Ténès in the same country, which will begin operation and maintenance during the summer of 2014. Also notable is the commissioning in January 2013 of the desalination plant in Quigdao (China), with a capacity of 100,000 m3/day and the satisfactory progress of construction in Ghana of the Nungua desalination plant which, with an investment of 96 M€, will have a capacity of 60,000 m3/day creating about 400 direct and indirect jobs during the 24 months of construction. In 2013 we were awarded the "Global Water Awards" organized by 2 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 3. the prestigious publication Global Water Intelligence (GWI) and the International Desalination Association (IDA). And looking to the future, some of the strategic goals to achieve in 2014 are to successfully accomplish the construction within time and design of the new plant in Ghana, to start operating the plant in Ténès, to allocate new projects in Morocco, the United States and Ghana, to obtain satisfactory results on pilot plant experimental campaigns and to advance in project tender process relating to water reuse solutions. In 2013, as in previous years, we have submitted our internal control system to an independent evaluation process and our Annual Report incorporates independent verification assessments on financial statements through the internal control system SOX (SarbanesOxley). Corporate social responsibility (CSR) is one of the pillars of the present and future strategy of Abengoa Water. Therefore, we continue to pursue the development and implementation of a Master Plan in this field, the ultimate aim of of which is the planning, design and incorporation, of values and actions, that are an integral part of our strategy, into our everyday activities, culture and organization. In 2013 Abengoa Water staff has participated in donating time with 19 hours completed and 672 volunteer hours of solidarity holidays. We have improved the knowledge of psychosocial risks of the company with the ultimate goal of designing actions to promote sustainability of the organization at all levels. Also in the Sustainability and CSR Committee we attempt to identify and learn relevant issues about the organization based on a participatory process of internal and external assessment, based on our stakeholders. As an important part of company management, we also manage gas emissions that are known to cause the greenhouse effect (GHG) and, to this end, carry out a specific plan that seeks to measure and audit our emissions as well as those of our suppliers annually. With this information, we plan actions to reduce them. Our Carbon Footprint analysis accurately reports the environmental impact of our organization in terms of our performance with relation to climate change. Emissions have been further reduced compared to last year and we are currently working to calculate and manage our future Global Footprint. Carlos Cosín Fernández Chairman & CEO of Abengoa Water Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 3
  • 4. 02 | Abengoa Water’s Profile 2.1 Abengoa Water and the sustainable water management. In the near future we can envision a fact, which is intimately linked to climate change: water scarcity. This is a problem that affects primarily areas experiencing greater desertification and aridity but that, according to the prediction of the global climate change, could be extended to other, currently fertile territories. Added to this problem is the current lack of water treatment plant, and the fact that industries are large consumers of water and depend on this resource for their normal operation, this makes water management as critical an issue for their survival as is the supply of energy. Large investments are needed to upgrade existing facilities and develop new infrastructures with which the problems of scarcity and pollution of water resources can be alleviated. Countries and governments do not usually have the financial resources to address these problems and on many occasions the solution cannot wait. Water is needed. This opens a huge market opportunity for companies in the private sector that, through public-private partnerships, want to invest in water management. This means that infrastructure can be built using private equity and under concession, and here is where the work of Abengoa Water comes in. In this context, Abengoa Water bases its activity in five strategic developement axes: 1. Desalination; growing, consolidating and improving market position in desalination and in the geographical areas where we already operate. 2. Development in new markets, strengthening our position in new markets such as wastewater treatment and purifica-tion, reuse, as well as the outsourcing of industrial water. 3. Geographic diversification 4. Expansion of activity typology 5. Development of in-house technologies The work, performance and scope of Abengoa Water is structured under four main lines of activity: • Managing the concessions of water treatment plants, including design and construction phases. (AW Concessions). • Operation and mantenance of water treatment plants(AW Services). • Water treatment solutions (AW Processes&Systems). • Development of new technologies through R&D+i (AW Technologies). 4 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 5. Algeria China India Ghana Algeria India Spain Programmes under development: ·Desalination ·Water treatment and reuse ·Membranes ·Sustainable solutions Lines of activity Water treatment plants Operation and maintenance Development of new Technologies Abengoa Water’s value-added chain Water treatment plants Source of income Plant Design and construction Sale of desalinated water Operation and maintenance services Desalination plants Brackish water desalination plants Industrial water plants Abengoa Water has its registered office and its headquarters in the Campus de Palmas Altas, Abengoa in Sevilla (Spain) located at C/ Energía Solar nº 1, CP 41014. There is also a work centre in Madrid (Spain) located in the Paseo de la Castellana, 43, 4ª Planta, CP 28046, and a technology centre and R&D+i centre in the Town of Dos Hermanas in Seville (Spain), Bda. Fuente del Rey, extension C/ Don Remondo s/n, CP 41703. Internationally, the company has offices in the USA (Austin, Texas), China (Beijin and Dailian), the UAE (Abu Dhabi) and Chile (Santiago de Chile) and six concession offices in Algeria (Skikda, Honaine y Ténès), China (Qindao), India (Chennai) y Ghana (Nungua). 2.2 Mission, vision and values Abengoa Water’s mission is to promote, develop, and operate water treatment plants, using cutting edge technology as a vector of growth and consolidation, with the aim of creating customer value, promoting resource sustainability and contributing to our employee’s personal and professional development in the communities where it operates. The vision of the company is based on achieving international example in the water market, managing property assets, and expanding reuse and industrial outsourcing while at the same time reaching a leading position in R&D desalination, potabilisation, water treatment and water reuse technologies. Among the most essential values of Abengoa Water are honesty and respect for the stakeholders involved in its activity, along with the protection, defense and improvement of the environment, biodiversity and carbon footprint . Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 5
  • 6. 2.3 Management, transparency and rigor Professionalism and sustainability form the foundation for Abengoa Water’s activity and growth, maintaining a permanent and transparent digalogue with its various stakeholders (employees, customers, suppliers and community). Abengoa Water ‘s management and growth model is based on: • A business development model that seeks to develop solutions that help to create a more sustainable world. • Maintenance and consolidation of a highly competitive human team.. • Development of a permanent strategy of value creation through the generation of new opportunities as well as defining current and future business in a structured manner. • Geographical diversification in markets with the highest potential. • Investment in research, development and innovation activities. These three aspects are supported by three management vectors: • Transparency and rigor in management. • Corporate Social Responsibility. • Promotion of innovative and entrepeneurial spirit. Company management is structured according to a functional organization that follows the company’s values and developement lines: Abengoa Water Corporate Services AW Concessions (AWC) AW Services (AWS) AW Processes and Systems (AWP&S) AW Technologies (AWT) Desalination Treatment & Reuse Municipal Industrial (Outsourcing) EPC Supervision Processes AW Systems / Products Desalination Membranes Water treatment Sustainability Business Development USA China Rest of the World 6 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 7. Abengoa Water has implemented and certified an integrated quality management system (according to the international stan-dard ISO 9001), an environmental management system (ISO 14000) and an occupational Health and safety system (OSHAS 18001) as effective tools for continuous improvement. The company has received numerous international awards for its rigor and quality in the industry, among which we cabn high-light the “Global Water Awards“ organized by the prestigious Global Water Intelligence (GWI) and the International Desalina-tion Association (IDA), as being tone of the most important companies in reverse osmosis thechnology in terms of capacity. The most significant market recognitions achieved to date include: • International Developer of Hydraulic Infrastructures; Desalination Deal of the Year. Beni Saf (Algeria). • Desalination Plant of the Year 2007. Phase I & II Cartagena (Spain). • Desalination Company of the Year 2009. GWI. • Desalination Deal of the Year 2010. Qingdao (China). • Honorable Mention in the category “Water Company of the Year 2011”. • Desalination Company of the Year 2012. GWI. • Desalination Company of the Year 2013. GWI. Desalination Deal of the Year. Beni Saf (Argelia). Desalination Company of the Year 2009. GWI. Desalination Plant of the Year 2007. International Developer Cartagena phase I & II (España). Mención de honor en la categoría “Water Company of the Year Desalination Deal of the Year 2010. Qingdao (China). Desalination Company of the Year 2013. GWI. Desalination Company of the Year 2012. GWI. of Hydraulic Infrastructures; 2011”. Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 7
  • 8. 2.4 Presencia internacional Abengoa Water is present in four of the five continents with clients located in USA, China, Magreb, Middle East, India, Latin America and Subsaharian Africa. Abengoa Water provides innovative solutions for private clients, mainly related to industrial sectors of mining, fuel (oil & gas) and all those who require water resources for the developement of their production processes. On the other hand, in the public sector, Abengoa Water works with agencies and authorities in countries in which there is significant demand for new infrastructure development related to the water sector. 2% 0,5% Office Project Staff distribution 21% 1% 58% 0,5% 8% 9% % Sales by geographical areas (millions of euros) 2012* 2013 19.6 20.0 23.2 25.3 6.1 26.5 1.7 0.20 51 Spain EMEA Asia Rest of countries Total 72 (*) 2012 data differ from those published in the report of that year, in accordance with the changes in the consolidation criteria of the 10 IFRS accounting rules affecting CCAACC 8 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 9. 2.5 Abengoa Water’s relevant figures Main magnitudes Economic Dimension 42% 37.2 4.7 34 5 40 increase of total sales over 2012 million of EBITDA million invested in R&D and innovation R&D projects under development patents applied for people dedicated to R&D and innovation Environmental Dimension Social Dimension 10% 100 132 391 672 reduction of Carbon footprint (label) compared with 2012 Over 100 million cubic meters of potable water generated Average hours of training for employees of the company Abengoa Water employees, 5.90 % more than in 2012 volunteer hours Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 9
  • 10. Economic magnitudes breakdown Economic Data (millions of euros) 2013 2012 (*) Sales 72.0 50.6 EBITDA (*) 37.2 11.7 Net Profit after taxes 3.8 3.4 Net Cash Flow 39.5 30.7 Total Assets 620.2 546.3 Own Resources 42.8 40.0 Net financial Debt -360.7 -387.4 Margen Operativo (% EBITDA / sales) 51.7 % 23.1 % Return of Equity (ROE) 8.8 % 8.5 % Return of Assets(ROA) 0.6 % 0.6 % EBITDA/employees (K€) 0.1 0.0 Sales/employees (K€) 0.2 0.1 (*) EBITDA: Earnings before interest, tax, depreciation and amortization. Sales by lines of activity (millions of euros) 2013 2012 (*) Promotion of water treatment plants (AW Concessions) 40.3 26.5 Operation and maintenance (AW Services) 16.7 15.5 Development of new technologies R&D+i (AW Technologies) 15.0 8.5 Total 72.0 51 (*) 2012 data differ from those published in the report of that year, in accordance with the changes in the consolidation criteria of the 10 IFRS accounting rules affecting CCAACC 10 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 11. 03 | Corporate Social Responsibility Corporate Social Responsibility (CSR) is a key strategic factor in the development of Abengoa Water’s activity at all levels, and has been one of the pillars of its strategy since its foundation. CSR is fully aligned with our activity from the approach of policy, management model, behaviour and management system of the company, considering each and every one of its dimensions: • Legal dimension, fully respecting current legislation in each and every one of the actions of the company. • Economic dimension, creating value and sustained growth. • Human Dimension, protecting human rights. • Social dimension, supporting the development of the communities where Abengoa Water is present. • Environmental dimension, respecting and ensuring environmental protection. 3.1 Our policy and main aspects in CSR The Corporate Social Responsibility of Abengoa Water is based on: • The Code of Professional Conduct (defined at Abengoa level) • The corporate governance structure. • The sustainable development model. • Internal and external audit of all its divisions and performances. • A policy of supporting the communities where it operates. The benefits of the strategic approach to CSR are multiple, such as better management of reputation, attracting and retaining talent; greater competitiveness, better market positioning, increased operational efficiency and cost reduction; not to mention improving the relationship with the supply chain and the community, reducing environmental risks, access to a greater number of sources of capital and the generation of opportunities. Abengoa Water has continued working during 2013 to achieve sustainable growth together with the integration of CSR in its activity, working to ensure that the possible impact of its activity is positive for society and the environment through ethical behaviour that contributes to the welfare of all in alignment with our business model. Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 11
  • 12. Relations with our stakeholders are a key milestone and focus our efforts on improving the efficiency of the channels of dialogue and communication with them. Bearing in mind the perception and opinion of our stakeholders, we have identified key aspects of CSR based on Abengoa internal procedure (see section 6.1.), which has led to a number of issues relevant to the organization: • Work practices: - Attracting and retaining talent. - Diversity and equality of opportunities. - Freedom of association. - Stable employment. - Conciliation Work / Family. • R&D; improved efficiency and new business lines. Development of differentiating technologies that contribute to competitiveness. • Human Rights. • Involvement of communities and local authorities in decisions affecting plant location. 3.2 CSR Master Plan The Master Plan sets the framework and guidelines to be followed in CSR by defining strategic actions that integrate the expectations of stakeholders and enable us to develop our capabilities and business model. The Plan is organized and structured around the three horizons of Mckinsey that allows simultaneous operation of three scenarios depending on the degree of development and implementation of each of the areas. In Abengoa Water we have been working since 2012 on developing our CSR Master Plan, taking as its starting point the CSR Master Plan of Abengoa. This defines thematic work areas and lines of work, objectives and expected results. This Plan was prepared in 2013 in its first edition (June), and it will undergo updates whenever considered necessary in order to improve management and social responsibility. Our commitment to social responsibility is articulated in this document and we try to adapt the concepts to the reality of our business. In this plan we analyze the relevance and application of these areas and lines of work in Abengoa Water, assessing the degree to which they have been achieved and defining different actions for each of the lines of work as well as responsibilities, deadlines, monitoring indicators, resources and deliverables. Our CSR Master Plan is subject to quaterly review and monitoring (quarterly) to assess the level of compliance, goals, actions and status of indicators on this regard. 12 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 13. The plan includes a total of 62 executable actions, of which 29 % are under analysis, 6 % are in progress or have been started and 65 % have been developed and implemented in the company. 3.2.1 Integrity and compliance. Transparency and good governance Abengoa Water is a company with a presence in several countries and with a significant number of employees and related companies, all of which require a commitment to transparency in management and governance. This is the foundation of the relationship with stakeholders and creates added value, improves communication with third parties, seizes opportunities and optimizes strengths. Thus Abengoa Water is committed to fluid communication with all of its stakeholders by appropriate communication channels. Abengoa Water provides a set of tools and procedures to ensure the development of its activities in accordance with all laws, values, norms, procedures and standards that may apply and that are generated either by them or by others. In this respect, there is an accessible Code of Conduct for all employees on the Abengoa website and Connect@ and, since 2007, established complaint channels available in accordance with the requirements of the Sarbanes-Oxley Law: internal channel for employees via intranet. There is also an external channel available to third parties (accessible online) so that they can report suspected irregularity or fraudulent acts contrary to the Code of Conduct. Abengoa Water has also designed training processes for staff that analyzes psychosocial risks of the organization and periodically conduct surveys of employees’ working environment. These are designed to establish their perception about the ethical, integrity and compliance climate in the organization. Likewise, our company has a specific system for determining the level of compliance of the organization with situations where sanctions have been received and/or significant fines (both of criminal and administrative character) related to issues such as environment, marketing communications, supply and use of products and services, privacy and leaking of customer data, monopolistic anti-competitive practices related to indigenous rights violation incidents, accounting fraud, corruption, discrimination in the workplace , etc. Abengoa Water considers, treats and manages aspects and issues related to CSR, analyzes and solves the notifications that may be received through the ethical channel. It should be noted that there were no notifications received in 2013. Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 13
  • 14. In this context, in 2013, Abengoa Water relied on the Abengoa website to inform suppliers and contractors about the Code of Conduct and the possibility of using the complaints mechanisms that are stated within it. In order to consolidate and strengthen the culture of compliance and integrity of the company, some new challenges arise such as: - Inclusion of a clause in contracts informing about the Code of Conduct and the ability to use reporting mechanisms. 3.2.2 Dialogue with stakeholders New challenges Abengoa Water carries out a plan of action and dialogue with all the stakeholders with whom it interacts. The main direct stakeholders of Abengoa Water are their own employees, customers, suppliers, local communities in which it operates, and society in general, including the media, government and public bodies, either in the status of contractors, as legislators or as sources of funds. Abengoa Water provides resources and efforts to generate a sustainable relationship of trust with its stakeholders through various communication channels to suit the characteristics of each of them while, at the same time, creating and/or developing new ones in response to a constantly evolving environment. The channels of dialogue with Abengoa Water stakeholders are shown below, as well as those channels available through Abengoa. Channels of dialogue with Employees From AW to Stakeholder Stakeholder to AW Website and Business units Website and Business units Corporative Intranet: Connect @ Corporative Intranet: Connect @ Employee Website Employee Website People centre People centre Manual host HR partner Internal Newsletter Social Responsibility Committee Social Responsibility Committee Commission for Equal Treatment and Opportunity (Abengoa) Commission for Equal Treatment and Opportunity (Abengoa) Online tranining Online tranining through Campus Abengoa Internal reporting channel Annual Report E-mail E-mail Evaluation surveys 360 manager feedback Programme Laboral climate surveys Social asistance for employee 14 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 15. Channels of dialogue with Customers From AW to Stakeholder Stakeholder to AW Website and Business units Stakeholder mailbox on corporative website Customers working days Customers working days Fairs, forums and conferences Fairs, forums and conferences Advertisement and marketing Regular visits to customers Annual report Satisfaction surveys Channels of dialogue with Providers From AW to Stakeholder Stakeholder to AW Website and Business units Stakeholder mailbox on the website and business Display Units Suppliers working days Suppliers working days Fairs, forums and conferences Fairs, forums and conferences Annual report Satisfaction surveys Channels of dialogue with Society From AW to Stakeholder Stakeholder to AW Website and Business units Stakeholder mailbox on the website and business Display Units Fairs, forums and conferences Communication department Attendance and participation in meetings with universities and schools Fairs, forums and conferences Annual report Attendance and participation in meetings with universities and schools Focus Abengoa Foundation website Social group visits to plants Press releases Social group visits to plants In this process of dialogue Abengoa Water considers the proposals and recommendations of the Independent Panel of Experts on Sustainable Development (IPESD), which is composed of independent professionals of international renown in the environmental, social and economic areas. Their results and conclusions are considered in the analysis of Relevant Matters by Abengoa (see paragraph 6) that are subsequently incorporated into the procedure governing the identification of these relevant issues in Abengoa Water. New challenges - Prepared detailed map of stakeholders with update and communication procedure. - Critical prescribers perception and confidence assessing procedure Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 15
  • 16. 3.2.3 Risk Management Abengoa Water has a CSR risk assessment system that allows identification of key environmental and social risks. This evaluation system, developed by Abengoa, allows the consolidation of risk management at all facilities, identification of risks, while promoting dialogue and resolution of conflict between management and stakeholders. Any investment made is accompanied by a risk analysis with the corresponding measurement and evaluation of these issues; this in order to minimize potential impacts of contingencies regarding the business model. In 2013 Abengoa has reviewed the risk of CSR included in the Universal Risk Model, introducing as inputs for calculation the results of the CSR risk analysis performed annually in relevant facilities for the organization and evaluating, from three different perspectives, the nature of the facility itself, the failure to meet the targets and the perception by others. A total of 27 risks associated with the most relevant areas of the organization have been analyzed. In this context, in 2013 Abengoa Water has also carried out an analysis of psychosocial risks in the organization in order to clarify the situation in the field, and if necessary, propose actions for improvement. 3.2.4 Fight against corruption To maintain a good reputation is essential for Abengoa Water and therefore, as it is stated in Abengoa’s Code of Conduct that governs working relationships within the company amongst its members and between them and their stakeholders, values such as honesty, integrity and good judgment of employees and directors stand for the success of the organization. Given its international character, Abengoa Water takes great care to avoid extortion, fraud and bribery, following the provisions of U.S. law on corrupt practices abroad, U.S. Foreign Corrupt Practices Act (FCPA), a complement to the requirements established by the section 404 of Sarbanes Oxley (SOX). Also, as discussed in section 3.2.1, we made available to employees a specific complaint channel (through the Abengoa website), which serves as a tool to raise any possible irregularity in this regard. During 2013 we have planned and provided information and carried out specific training activities for all staff on common management systems within Abengoa Water. These have highlighted specific procedures for managing corruption risk and have resulted in the establishment of anti-corruption policies. A computer application, based on these common systems and that can be accessed by all users (employees) at any time, has also been developed. 16 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 17. 04 | Our commitment; Sustainable Development As a part of its strategy towards the goal of sustainable development Abengoa Water places emphasis on: • Service to its customers. • Professional and personal development of its employees. • The development of sustainable water solutions with total respect and care for the environment. • The growth of the communities where it operates. • The offer of new services, technologies and innovative solutions for the management of water resources. The business processes are carried out by an integrated management system (GIS), which since 2012 holds the triple certifica-tion by AENOR, an independent entity accredited by ENAC (Spanish National Accreditation Entity): - UNE EN ISO 9001: 2008 for quality. - UNE EN ISO 14001: 2004 environmental management. - OHSAS 18001: 2007 on Occupational Health and Safety and Improving Health and Safety conditions for workers. Regular auditing by internal auditors as well as by AENOR and Corporate Auditors (Abengoa) and within the framework of this management system, ensures that its operation, performance, and management of information is complete, transparent and truthful. Abengoa Water follows the GRI (Global Reporting Initiative) guidelines for defining, monitoring and measuring parameters of sustainability of the company, and maintains an updated sustainability indicator panel, based on this scheme, that serves for monitoring and measuring the performance of the company and the SGI. Using this monitoring panel (where we can find the ISA - Environmental Sustainability Indicators), we obtain reliable informa-tion on social, environmental and economic aspects, parameters that assist in strengthening management efficiency, impro-ving decision making and minimizing associated risks. Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 17
  • 18. 4.1 With our stakeholders 4.1.1 Employees People are the principal value-generating asset and fundamental wealth of the organization and, therefore, Abengoa Water places high importance in creating ideal conditions for staff development in order to promote talent and achieve excellence. 2012 2013 391 369 13 14 Human capital professional categories 126 124 47 48 86 104 72 81 20 25 Workers Directors Managers Intern workers Total Engineers and graduates Professional Assistants 2013 staff 88 (20-30 years) 184 (31-40 years) 3 (>60 years) 19 (51-60 years) 83 (41-50 years) 279 (Male) 98 (Female) (*) Intern workers not included. 18 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 19. As of December 31, 2013, Abengoa Water staff amounted to 391 people, including trainees, a number significantly higher than in 2012. The employee rotation (voluntary off periods) in 2013 was 2 more than 2012 in which there were none; a positive aspect of management. As for the number of executives per country, there are 15 based in Spain and 5 located outside Spain; a maintenance of overall levels. Geographical area 1 USA 2 Algeria 2 China 0 in India y Ghana Talent atracción, developement and preservation 15 Spain Abengoa Water works to attract, develop and retain talent ensuring it has the profiles required for the implementation of its strategy and objectives. Abengoa Water encourages and facilitates internship programs through agreements with universities, vocational training institutes and business schools, through Abengoa Foundation FOCUS and in specialized professional networks used as a recruiting tool to identify talent. There is a full program of management skills for performance evaluation and professional development of all employees. Assessment is undertaken using a computer application called ‘People Center’; a programme based on 23 established competencies. Abengoa Water actively participates in identifying potential managers and, once identified, assists them in the process of developing their talent through the Executive Development Program, a complement to the Intercom Plan, a process that enhances talent identification programs and professional projection profiles. We also have a specific system of evaluation methodology based on a 360-degree feedback for Managers, a feature that is implemented for everyone. In 2013 a psychosocial risks assessment in collaboration with a group of external experts and the university was undertaken. In this study, aspects of labour and social climate in the organization were identified and this provides the basis for the planning and execution of improvement actions. Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 19
  • 20. Abengoa Water, based on the monitoring of its CSR Plan actions and challenges during 2013, has considered to address the challenge posed in 2012 by introducting a Tutor figure for new incorporations. Thus the objective is achieved by the company’s organizational structure. New Challenges - Establishment of an action plan for the worst valued items in the climate survey. - Development of professional itineraries. - Extension of competency management to companies in USA. Training Staff training is one of essential aspects of company policy with a total of 23,173.61 hours of training provided during the year 2013. 97 % of this was performed within the company Abengoa Water, which represented an average of 131.59 hours of training per company employee. Training modalities or types that are carried out are: • Corporate training: training activities are designed to increase the level of corporate knowledge and protocols for employees, with the transmission of both the culture and the values of Abengoa. • Technical training: training actions aimed at developing the expertise, skills and abilities that allow staff to adapt to new technologies and new knowledge. • Generic training: training activities aimed at developing generic skills, abilities, attitudes and personality traits necessary for a better adaptation to present and/or future activities and situations. • Environmental training: specific training activities in the area of environmental management of the company. • Training in quality: specific training activities on quality management. • Administration and finance training: Specific training activities in the area of financial knowledge. • Prevention of accidents at work training: training aimed at reducing workplace accidents in the companies and improving safety conditions in the workplace. • Language training: training aimed at the acquisition, improvement and / or upgrading of language skills in professionals. • Specific training: training for each area of knowledge of the various divisions and departments of company performance such as business development, organization, management, design, construction, operation and maintenance, concessions, innovation and solutions, etc. 20 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 21. Training type Assistants training actions Hours carried out Languages Training 73 5,334.50 Corporate training 1,679 5,019.36 Occupational Risk Prevention Training 373 1,314.50 General training 965 11,505.25 General Total 3,090 23,173.61 Note: To calculate the average number of training hours per employee in the preceding table, hours of professional internship have not been taken into account and the average staff data does not include information on interns. Abengoa Water has its own courses catalogue tailored to its own needs and objectives which prioritizes e-learning . New challenges - Training in social responsibility and sustainable development in our work centres, based on the information pack about water, Abengoa Water and sustainable development. This challenge was proposed in 2012 CSRR but remains for this period as it is in the process of development (structure design). Its completion is planned for the end of 2014. Work policy As part of Abengoa's accession to the United Nations Global Compact and under the Code of Conduct, Abengoa Water operates under a policy of job responsibility, integrated in its management model that ensures continuous improvement in social performance with particular commitment to: • Integrating work social responsibility management into the corporate strategy of the company. • Ensuring compliance with the applicable legislation and any other legal commitment in this area. • Promoting the principles of the Global Compact in its scope. • Promoting and fostering personal and professional development of company employees and encouraging the creation of suitable working conditions as well as promoting a culture of lifelong learning. • Recruiting, hiring, training and promoting qualified professionals to carry out their professional activities, regardless of race, religion, colour, age, sex, marital status, sexual orientation, nationality and physical or mental disability. • Ensuring an adequate safety culture according to the policy of prevention of occupational risks of the company and its management system, OHSAS. • Creating the necessary conditions to facilitate a positive balance between the personal and professional lives of employees. • Evaluating and revising the social behaviour of the company, transparently reporting on it, and establishing continuous improvement programs. Abengoa Water has the figure of the Employee Coordinator, who acts as a representative for the workers and provides a mechanism to channel and address issues regarding employees to the president of the organization. There is also an ethical Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 21
  • 22. channel and, as has been discussed in previous sections of this document, an employee website through which suggestions, contributions and improvements proposed by the staff are centralized and managed. Retribution policy The remuneration system Abengoa Water meets legal requirements and takes into account the capacity, performance and quality of work. It also ensures equal treatment and opportunities for staff not making differences of gender, job category or geographical location. The following table shows the percentage difference between the initial average salary compared to local minimum wage (SMI), considering different professional categories for companies. Which account for over 80 % of the workforce. 2013 Average wage paid per month Categories income € Percentage paid Above Miw Miw Graduate Administrative Operator Graduate Administrative Operator Assitant Assitant Spain 9,034.2 29,761.4 17,028.0 24,326.0 229.4 188.5 242.1 Algeria 2,058.1 4,573.45 - 4,573.5 222.2 - 222.2 India 555.2 5,554.87 2.063,2 1,904.5 1,000.6 371.6 343.1 Social benefits In order to achieve an appropriate climate or work environment for appropriate commitment to the organization, both full-time and part-time staff are provided with social benefits that promote an equitable work-life balance within the framework established for such purpose by Abengoa. Among the benefits offered in 2013 we note: • Life and accident insurance. • In-house catering on the Palmas Altas campus. • Scholarships. • Flexible Compensation Plan for employees of Abengoa companies in Spain. This includes childcare checks, health insurance, training opportunities and computer equipment. • Gyms to practice physical exercise and spaces for group activities, as well as organizing and participating in internal tourna-ments and other sporting activities. • Subsidized child care at the Palmas Altas campus. • Medical Service to improve health cover for employees in workplaces with more than 300 people. • Permission of absence with guaranteed job reinstatement after a period of maternity or paternity leave. During 2013, 100 % of the employees who requested maternity or paternity leave have returned. • Pension Plans are designed taking into account the peculiarities of each of the countries in which the company operates, 22 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 23. applying the rules of each region. • Social care. • Summer Residence in La Antilla (Huelva), available at affordable prices for all employees. • Flexible hours in the main work centres. • Employee social assistance: through the social action department, for tracking personal, family, social, or economic problems. • Social Fund to financially assist employees in times of need, through the Focus- Abengoa Foundation. • Free shuttle between the Palmas Altas campus with several points in the city of Seville. Human Rights Protection The international projection and strategy of Abengoa Water make it necessary to look after adequate respect for human rights within the organization, both within its value chain and the areas of influence in which it operates. In this sense, the company prohibits forced labour and child exploitation and supports any action to eradicate this practice within its power. Abengoa Water undergoes continuous evaluation and review of all its operations, especially in measuring its impact on human rights, and does so in the more than 14 companies operating in continents where activities are implemented. All employees are under the scope of labour regulations, regardless of the nature of the activity or countries where they are located. In a complementary manner, and apart from being under local legal protection in each country of operation, policy cover is particularly important. This is materialized by means of collective agreements in the sector, territorial agreements or pacts signed with the workers, unit representatives or trade unions, as appropriate. Water Abengoa respects and supports the free association of workers, which is considered a right and which it promotes and guarantees through dialogue and permanent information to its representatives in each division or department. Prior information of any structural, functional or organizational change is guaranteed and available to employees, either individually or through their representatives or guardians of areas, according to the notice periods set out in legislation and collective agreements. Abengoa Water assumes all these principles into their working practices and has established internal mechanisms to look after the performance of its employees according to the Universal Declaration of Human Rights of the United Nations and its protocols. Training is one of the most important tools we have to prevent incidents related to the violation of human rights. This is implemented by investing in schemes to inform employees of the corporate culture as well as the mission, vision and values of the organization and the Code of Conduct. The protection of fundamental human rights is integrated into the procurement process in which suppliers and subcontractors sign a voluntary adherence to a Code of Social Responsibility (CRS ), which specifies and communicates the policy on the matter. During 2013 there have been no claims, incidents or complaints in the field, no activities involving risks on discrimination, freedom of association, child labour or forced labour, or violation of human rights detected and/or related cases with the violation of the rights of the population of places, territories and communities in which the company operates. Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 23
  • 24. New challenges -Initial Diagnosis to implement and certify SA 8000 standard in the organization. Health and safety The company integrates the occupational risk prevention in its strategy and applies it in all areas, organizational levels as well as with staff, subcontractors and business lines. The policy of risk prevention of Abengoa Water is drawn up to comply with industry regulations applicable in the communities and countries in which the company operates. Abengoa Water has implemented a method for risk assessment in all workplaces. This has been developed with input from all employees as well as a specific system for control of contractors. Under the prevention policy of Abengoa Water and Common Management Standards, a Prevention Committee exists as a monitoring and control body composed of company management, responsible persons for each area, and technicians from preventative service. The committee, which meets quarterly, sets objectives, analyzes the evolution of workplace accidents together with the corresponding statistical indicators in the field, and does the annual Planning of Preventive Activities (PAP), based on the results of risk assessment, reports on problem solving (IRPs), improvement actions (AMs), the internal and external audits reports and the implementation of new legislation. Awareness, information and training of staff is encouraged, in order to build a strong safety culture, which is evident with the achievement of the internal goal of zero accidents in 2013. Some of the most relevant aspects or indicators in this regard in 2013 are: • The incidence rate of accidents is 0, a considerable improvement on 2012. • The severity index is 0, lower than that obtained in 2012. • Absenteeism resulting from accidents stood at 0.0013 %, down from 0.02 % in 2012. • The total percentage of absenteeism was 1.88 %, slightly exceeding the 2012 figure (1.15 %). • The common disease -related absenteeism was 0.85 %, down from 1.08 % in 2012. Many training activities in the field of security and ORP have been carried out during 2013, a feature which reflects in the former good results, such as emergency Plan, Road Safety, Biological Agents, risks at plants PVD, etc. 24 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 25. 4.1.2 Clients As mentioned in section 2, Abengoa Water serves customers located in Spain and many other countries including United States, China, North Africa, Middle East, India, Latin America and sub-Saharan Africa. The company works for private clients, organizations and public authorities in areas and countries where there is a significant demand for the development of new water-related infrastructure. Abengoa Water has the appropriate tools for the management of its clients’ portfolios, among which stands the implementation of the computer application ‘Business Development’. Through this tool negotiations with each client are coordinated by taking advantage of the great potential for synergy between Abengoa companies. Through this management model we avoid duplication, anticipate and channel customer needs to group companies and thus improve the effectiveness of the treatment of our clients. Client satisfaction It is a company maxim to always try to meet customer expectations as their satisfaction is critical to ongoing business development. In Abengoa Water, besides guaranteeing innovative and reliable products, solutions and services, also implement, adapt and improve systems and tools that reveal the expectations, opinions and satisfaction of our clients; this with the ultimate aim of improving client perception. For this purpose the following systems and tools are used: • Customer satisfaction questionnaires. • Questionnaires regarding the internal perception of staff satisfaction. • Periodic internal and external (client/staff) meetings. • Analysis of incidents, complaints and claims both internally and via customers' claims. New challenges In order to strengthen customer relations and feedback, Abengoa Water plans, within the framework of its CSR and Management Systems Plan, to conduct a detailed review of systematic measurement of customer satisfaction with the aim of improving efficiency and adaptability within the context of the relationship with each type of client. Guarantee of compliance with requirements and agreements Thanks to the tenets of the company GIS, mechanisms for identification, assessment, planning, control and monitoring have been established. These mechanisms ensure compliance assessment of all industrial legal requirements applicable in each case, as well as others of different nature that have been made and / or agreed with the client. During the course of 2013 there have been no incidents of non-compliance with regulations and/or voluntary codes between the company and its customers. Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 25
  • 26. Communications , marketing and privacy Abengoa Water considers this aspect not only as a key element for its activity but also as an essential means of communication to project its corporate image and professional behaviour towards all external stakeholders. The company has implemented an internal control procedure for external communications, details of which are contained in the GIS system of the organization. This control system implies the existence of a chain or flow of internal approvals and authorizations arriving, ultimately, to the president of the company and this ensures that these are aligned with company strategy. Abengoa Water guarantees validity, integrity and security of the information in its possession, especially that of a personal nature relating to clients. To do this we have a security policy that protects all Abengoa Water companies. During 2013 no incidents, complaints or problems have been identified regarding the privacy of customer data and / or communications with clients. In this context, Abengoa Water has communicated its performance and commitment in 2013 with regard to social responsibility by publishing the performance information for the 2012 SCR report on the company’s website. 4.1.3 Suppliers Abengoa Water has procedures that enable the management and control of its corporate reputation throughout the supply chain and these also contribute to improve relations of trust between the company and its suppliers. Abengoa Water providers generally belong to the construction management industry (Abeinsa 100 %). Other services, of which up to 30 % is provided by companies belonging to the Abengoa Group of companies, are also provided. Other services, such as those provided by lawyers and consultants, are externally sourced. The company has specific procedures by which it manages purchases and it annually evaluates the behaviour and performance of suppliers, who must be previously approved under criteria of social responsibility, sustainability and risk. In 2013 no provider has been detected as being of critical risk so no specific audit has been applied to suppliers. Importance of suppliers in developing Abengoa Water is aware of the importance of suppliers in order to improve the level of competitiveness and market example and ensure high added value, rigor and quality of the services provided to the end customer. In this respect Abengoa Water promotes the integration and alignment of its suppliers in the activities, policies and commitments of the company. Abengoa Water seeks involvement of suppliers in the preparation of offers to customers, both in business development and in meetings and presentations with customers that related to our solutions and proposals. In Abengoa Water a key factor is participation of local suppliers in the implementation of their projects. This, in turn, contributes to local economic development, the creation of local employment and population stability. 26 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 27. Code of Social Responsibility for Suppliers Since 2012 Abengoa Water requires its suppliers to adhere to the Code of Social Responsibility (CRS) for suppliers and subcontractors. This includes several clauses based on the principles of the UN Covenant, which are inspired by the international standard SA 8000. No incident or claim arising from any breach of the standards required from our suppliers and subcontractors with respect to corporate social responsibility have been detected during 2013. New challenges In order to enhance quality supplier relationships, as well as ensuring their implication in sustainable development and in the management and control of our corporate image we consider actions such as: - Creation of a website section for suppliers which contains CSR information and other material related to this. - Development of an information dossier on water, Abengoa Water and sustainable development, which is also oriented towards our suppliers. This was proposed in 2012 SCR report and remains a challenge for 2014 as it is still in the pipeline. 4.1.4 Community Abengoa Water is committed to sustainable development in conjunction with the local communities in whose territory it operates and in which it develops projects including the construction and operation of plant and other sustainable solutions. We should highlight here the contribution made by local businesses to the value and supply chain of Abengoa Water. This, in turn, promotes their expansion, consolidation and progress and often results in increased staff hiring rates, internationalization, etc. Of vital importance is the fact that Abengoa Water projects contribute to managing a scarce local resource in a sustainable way and this helps to meet a basic need for water availability in these areas as well as encouraging development. As an example of this we can cite the construction of the desalination plant in Nungua in Ghana (Africa) whose completion is scheduled for summer of 2014. This project involves the investment of € 96 million which will result in the production of 60,000 m³/day of drinking water for the local population. The project will create about 400 direct and indirect jobs in the 24 months of construction work. Abengoa Water channels a part of its social action resources through the Focus- Abengoa Foundation. Since its inception in 1982, the Foundation has been integrated into the essence of Abengoa and is the active instrument for managing the social work of all companies in the Group of Companies, including Abengoa Water. The foundation is involved in integration and social reintegration projects. This is also carried out in cooperation with activities related to the defence of our environmental heritage and other activities related to technological and social development. In 2013 Abengoa Water participated in Abengoa programs of staff time donation (tasks package) and solidarity holidays. In this sense, we have collaborated in donating time with 19 hours completed and a total of six tasks. 672 volunteer hours on solidarity holidays have also been donated. Almost 50 % of all hours devoted to distance volunteering within Abengoa correspond to Abengoa Water, the company that has fewer employees when compared to the rest of the companies within the Group. Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 27
  • 28. As for solidarity holidays, members of Abengoa Water travelled to Brazil in the summer of 2013, where they worked in a girls orphanage in Rio de Janeiro. By all accounts, it was a very positive and rewarding experience for the volunteers, not only for the opportunity to work on tasks within the orphanage and to spend time playing with the girls, but also to learn about another culture and the living conditions of other people. Members of Abengoa Water in the orphanage of the Sisters of Good Counsel, Rio de Janeiro (2013) Also of interest is company membership and implication in numerous associations, offices, institutions and agents linked to the community in the different countries where it operates as well as at international level. The following can be cited: - International Desalination Association (IDA) - Colorado River Water Users Association - Texas Water Recycling Association - National Association of Clean Water Agencies (NACWA) - National Association of Water Companies (NAWC) - International Water Association (IWA) - European Innovation Partnership on Water (EIP) - Cluster Eureka Acqueau (Acqueau) - Water Supply and Sanitation Technology Platform (WssTP) - Spanish Technological Platform of Environmental Technologies (Planeta) - Spanish Technological Water Platform (PTEA) - Technological Association for Water Treatment (ATTA) - Spanish Association of Water Supply and Wastewater (AEAS) - Spanish Association for Desalination and Reuse (AEDyR) - Water Reuse Association (WRA) - Texas Water Conservation (TWCA) - Texas Desalination Association (TDA) - San Antonio Hispanic Chamber of Commerce - American Water Intelligence - Centa (Sevilla) - Official Spanish Trade Chamber in China, (office in Pekin) - European Chamber of Commerce - Water working group at the European Chamber of Commerce - China Desalination Association (CDA) - Seawater and Brackish water Desalination Branch, the Membrane Industry Association of China (MIAC) 28 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 29. New challenges One of our principal challenges, therefore, is the development of lines of social and/or environmental support aligned with our mission, vision and values, so we consider actions such as: - Definition of the process used to carry out surveys in the communities where the company operates. - Getting to know staff proposals on CSR in the many communities the company operates. - Development of a social aid program under the corporate volunteer program of Abengoa. 4.2 Commitment to the environment, climate change and biodiversity • Improvement of environmental management Abengoa Water maintains a strong commitment to the improvement of its environmental performance. This is reflected in the management policy and materialized in the GIS system, which is aimed at improving the environmental impact of company activities. The integrated management system (according to international standard ISO 14001:04) allows the company to define the impact of its activities, to reduce risk and create opportunities through the use of technologies to prevent, mitigate or remedy such impact. Abengoa Water seeks the use of natural resources in a rational manner and promotes environmental sustainability of products, services and processes by conducting a pre- start-up investment and environmental analysis study. Under the SIG proposed improvements, Abengoa Water conducts internal audits and sets objectives with executives in environmental and sustainability matters and coordinates management in all workplaces, projects, plants and activities. Abengoa Water is aware of the need and importance that all members of the organization know the impact their activity has on the environment, both in normal operation and potential abnormal situations. Therefore all training in environmental management is integrated into the overall process of formation within the company. This is through periodic training which also involves a systematic evaluation of effectiveness. In 2013 we planned environment training for the staff, which will be undertaken in 2014. In addition, and as previously mentioned, since 2012 Abengoa Water has employed and maintains a set of indicators related to sustainability including environmental aspects. This is known as Environmental Sustainability Indicators System (ISA), which is being incorporated into the GIS to improve the management of the business. The objective of this system is to obtain reliable data on relevant quantitative and qualitative indicators in sustainability; this for correct management and also for communication in a transparent manner to the stakeholders in the company. The indicator system (ISA) provides environmental groups information about parameters such as water, energy, odour, noise, effluent, soil and aquifers, emissions, raw materials, products and services, waste, transport and biodiversity. Abengoa Water periodically updates its environmental policy on the corporate website, establishing and/or maintaining goals and plans to improve information about environmental aspects such as emissions, water consumption and energy efficiency, among others. Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 29
  • 30. • Fight against climate change and GHG emissions The fight against climate change and its relation to water scarcity is one of the fundamental pillars on which the company commitment to sustainability rests. In this context, this positioning reflects its policy of the integrated management system. Climate change is understood in Abengoa Water from two points of view: on one hand, in relation to managing the impacts of this phenomenon by the company, and the other hand, as enhancement of the Abengoa Water’s commitment in finding solutions to help solve the problem of global warming. Abengoa Water applies an internal standard provided by the Abengoa Group that allows analysis and definition of GHG emissions from their activities and also a mechanism for monitoring both direct and indirect emissions, including those of suppliers and subcontractors. For Abengoa Water GHG emissions are an integral part of the mix of variables and criteria that are measured during the promotion or initiation of activities, projects and feasibility studies. The purpose of this inventory is to have an understanding of the generation of GHG emissions that cause climate change and also to assess the company’s performance vs competition, identify improvement opportunities, reduce risks, assess the environmental performance of suppliers and to tag products and services of the company through the amount of GHG emissions per unit of product or service, expressed in CO2 equivalent. In other words, definition of the carbon footprint of com-pany activities. Abengoa Water’s carbon footprint was 3.02 kg CO2/m3 of desalinated water in 2013, lower than that obtained in 2012 (3.33 Kg CO2/m3), thus following a progressive reduction trend since 2011, a year in which it stood at 3.37 Kg CO2/m3. This indicator is measured according to the parameters and requirements of internationally recognized GHG Protocol with the systematic inventory being verified by an independent third party (AENOR) according to ISO 14064 international standard. New challenges - Extension of carbon footprint calculations to other products/services, as they are developed. - Calculation of global footprint, based on Abengoa’s own procedures and guidelines. • Biodiversity improvement and preservation Abengoa Water is aware that the loss of biological diversity is one of the most important issues facing the world today and that companies such as Abengoa are important players in this process. Abengoa Water manages its impact on natural areas and on the biological diversity of those places in which it operates right from the initial stages of business development and design management to the end of the useful life of plants and facilities. This management process is conducted throughout the process of initial construction and during later operational and production processes. In this sense the concept is reflected in the integrated management system policy and based on the stated commitment to sustainable development and community care, which implicitly includes the care and conservation of biodiversity including natural areas, ecosystems, flora wildlife inherent natural values, etc.. Abengoa Water considers and monitors the impact of its activity on biodiversity in its internal procedure for the identification and evaluation of environmental aspects and, in the project phase, pursuing a relentless pursuit of compliance with this procedure especially with regard to the potential impact on sensitive areas and always taking into account the sectorial regulations applicable in each case and in the countries where it operates. 30 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 31. As a consequence of regulatory approval processes for facilities, it has been necessary to meet, during construction and/or operation, with environmental factors related to biodiversity, such as the development of landscape integration plans and/or implementation of reforestation as well as actions focused on the protection of plant and animal species, etc. Also in this sense, it is considered vital to develop plans for monitoring desalination brine discharge conditions, a process that Abengoa Water designs and carries out with the rigor and all necessary follow-up actions whenever it has been required in each case and situation under legal imperative. New challenges - Preparation of the biodiversity map . - Study and planning of proposed CSR actions related to biodiversity. These challenges were proposed in the 2012 CSR report. During this year, no progress has been made so, in 2014, they still remain in the analysis, methodology and planning phase. • Value of major environmental indicators This section shows the magnitudes of the main environmental indicators of Abengoa Water, which have been calculated based on specific protocols for measurement and calculation for each indicator. Due to the nature of the activities of Abengoa Water, the most important concepts associated with various environmental aspects are presented. It is not the intention to make an exhaustive list of all of them but to aggregate and consolidate the available data so as to provide as accurate an impression of the organization’s environmental impact as possible. Raw Materials Raw materials consumption (Tonnes) 2013 2012 Total 12,849.47 12,324.29 Construction activities (Tonnes) 2013 2012 Oil/fats/waxes 0.09 0.03 Prestacion (Tonnes) 2013 2012 Oil/fats/waxes 0.367 0.46 Other waste materials 0.001 0.01 Paper 1.615 3.60 Non-renewable chemical product 0.00269 0.01 Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 31
  • 32. Productive processes (Tonnes) 2013 2012 Oil/fats/waxes 2.10 1.99 Other waste materials 0.01 0.02 Minerals 1.239 1.21 Non-renewable chemical product 11,348.00 11,147.30 Renewable chemical product 1,496.00 1,169.50 Covering 0.1398 0.14 R&D (Tonnes) 2013 2012 Non-ferrous metal No data available No data available Other waste materials No data available No data available Plastics No data available No data available Energy Direct consumption of energy (Terajoules) 2013 2012 Natural Gas 0.183 0.14 Oil 37.74 1.73 Indirect consumption of energy (kW/hour) 2013 2012 Electric Energy 249,850,307 226,175,371 Water Total water collection by sources (m3) 2013 2012 Network water 2,215.93 2,150.70 Sea water 168,103,473.00 151,085,993.90 Volume of recycled and reused water (m3) 2013 2012 Use/process 699.84 717.12 32 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 33. Emissions, discharges and waste 2013 2012 Total emissions of greenhouse gases (Tonnes CO2) Verified total emissions 243,734.24 235,192.16 Water discharge (m3) 2013 2012 Descharge into surface water bodies (brine) 90,995,538 72,726,819.71 Delivery to third parties for reuse (water product) 76,065,404 70,649,432.00 Total weight of managed waste (Tonnes ) 2013 2012 Not dangerous 20.061 11.76 Harmful No Data 1.06 Hazardous for environment (*) 4.74 1.22 Toxic No Data 0.00 (*) Data related to amounts of harmful and hazardous managed together. Biodiversity and environmental management Expenditure and environmental investments (€) 2013 2012 Other costs No Data 171.24 Environmental training 4,831.00 1,590.00 External certification for management systems 13,926.00 21,301.00 External services No Data 14,130.70 Staff/activities 90,000.00 90,000.00 Waste disposal/treatment (*) 4,570.26 No Data (*) Data related to other costs and external services costs. Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 33
  • 34. • Environmental Initiatives Throughout 2013 several initiatives designed to make our business and development model more sustainable in environmental matters have been developed. In order to reduce GHG emissions in all activities of the company as well as saving emissions from travel to work or for remote meetings, the company has promoted videoconferencing and telecommittees. As part of ongoing professional development the company also promotes online learning. In this regard, and in addition to measures quoted above including the mobility plans and technologies that promote sustaina-bility in Campus Palmas Altas (Seville), sustainability in the R&D+i at Dos Hermanas (Seville) can also be highlighted. This facility is is equipped with a solar energy collection system and DHW heating system, the use of thermal inertia of the soil, rainwater collection for irrigation, use of recycled and reclaimed materials, and a control system of facilities for energy saving, emissions inventory and CO2 compensation through energy audit performance plans. During 2013, Abengoa Water identified and evaluated several objectives within their environmental management program. These included: • Increase environmental training for staff (in all centres and plant). • Reducing emissions from electricity consumption per m3 of water produced. In the year 2012 to 2013 energy demand has been reduced by 10 %. • Reduction of energy consumption and improvement of efficiency in plants. • Reduction of water consumption by use of recycled rain in the R&D+i centre of Dos Hermanas. 34 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 35. 05 | Technological innovation as a competitive strategy R&D+i plays a key role in the water sector, both from the standpoint of improving the efficiency of current production processes and in the development of new technologies for water treatment . Abengoa Water's vision is based on a strong and determined commitment to innovation, research and development in areas related to water such as desalination, purification, treatment and reuse. Abengoa Water’s management policy defines its direction in the matter and considers innovation as a key tool for sustainable business development and differentiation as well as improvement and increased competitiveness. In order to achieve this, Abengoa Water works with top professionals in developing new technologies through its R&D+i. Today in Abengoa Water there is a strong portfolio of projects and initiatives R&D+i, many of which may become future businesses when the technologies have been fully developed and their feasibility tested on both an industrial and commercial scale. We have a strategic plan for R&D+i that defines the overall technology strategy and vision of the organization and under which we define and develop a series of programs for R&D+i. Using the latest knowledge and technological advances in the industry, it is from this that many innovative projects are developed. Our R&D+I plan is also the main driver for the present and future development of the company as we continue to focus on developing technology to support and propel the main part of our business plan. This, in turn, provides added value to our activities and strengthens our business development objectives. Aim Generation of knowledge and the development of in-house technology based on four research programs that focus on desalination, treatment and water reuse, membranes and sustainable solutions. Human Capital and Means These achievements are only made possible through the efforts of a team of about 40 researchers including specialists in membranes, desalination and water treatment. We have an R&D+i centre of about 3,000 m2 located in Seville (Dos Hermanas) with leading research facilities, laboratories and a centralized telematic control. There is also a monitoring centre for operational plant. Investment in R&D+i Last year the company’s total investment in R&D+i stood at € 4.7 M and covered a combination of 34 projects, thus maintaining overall investment of 2012 in 25 ongoing projects. This highlights the company’s clear commitment towards innovation in its activity. Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 35
  • 36. Patents The relevance and importance for Abengoa Water of its R&D+i activity makes it necessary to ensure the protection of the intellectual rights of these developments and ongoing research and we are actively seeking legal recognition to ensure an adequate level of protection of intellectual rights. The organization already has rights on several important developments applied for. At the end of 2013 this includes a total of five patents applied for and two patents granted. Prioritary Patents 7 0 2010 1 14 3 2011 1 7 4 0 14 1 5 0 14 1 2012 2013 6 Patent applications Accumulated patent applications Patent granted Accumulated patent granted Patents 7 0 2010 1 14 3 2011 1 7 4 146 1 5 6 1240 1 2012 2013 6 2 Patent applications Accumulated patent applications Patent granted Accumulated patent granted Evolution of patent status in Abengoa Water 36 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 37. The successful completion of the project TECO by Abengoa Water, as project Leader and Coordinator, is an example of its leadership in this field. With a budget of € 18 M (49.34 % funded by the CDTI Ingenio 2010 Programme), the main objective was the generation of knowledge and the development of technologies and processes for the complete water cycle. This assists in ensuring the availability and quality of water supply and sustainability and provides solutions and an adequate response to the problems of water scarcity, increasing untreated water discharge and waste disposal, and its relationship to the worsening climate which is directly related to the planet’s rising population. New challenges - To diagnose the feasibility for the UNE 166002 implementation and certification. Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 37
  • 38. 06 | Preparation and review of the report 6.1 Process and principles of preparation and review This document is presented as the second annual sustainability report of Abengoa Water, the most recent published in 2013 concerning activities in 2012. The information the report contains concerns the company's principal business activities during 2013 and relates in particular to social, economic and environmental activities that are promoted under the internal rules of the organization. This includes the principles of both the Global Agreement, which governs the activities of all Abengoa Group companies, as well as the laws of the countries in which Abengoa Water operates. A review of its report’s application, implementation and development is a priority for the company and therefore internal and external audits are carried out to verify compliance and adequacy as to processes, standards and operating procedures; this to ensure transparency. We have defined a reporting system that aims to efficiently obtain reliable consolidated data about the organization, especially that concerning relevant CSR indicators, in order to communicate it to our stakeholders. To ensure reliability of the information obtained, data is required to be systematically consistent, must be traceable and reproducible, accurate and thorough in identifying and considering data sources. All of this is subject to our internal control system that ensures the prevention, detection and minimization of errors. This report has been prepared taking into account the principles governing the AA1000 Assurance Standard (2008), which include inclusivity, materiality (see definition below) and responsiveness; as well as the four principles regulated by GRI: materiality, implication of stakeholders, sustainability context and completeness. Both the principles of the AA1000 and the GRI are interrelated and are based on the principle of materiality. This Sustainability Report will be reviewed externally by an independent entity to verify the application of the AA1000 Assurance Standard (2008) and the Global Reporting Initiative Guide version 3.1 (GRI G3.1) according to level A+, and generally taking into account some of the considerations of the recent GRI guide 4. The review will apply the principles of AA1000 (2008) Accountability Standard, with the degree of expected assurance (high), including the verification reports at the end of this document as Annex B, which will detail the scope of the work performed as well as the conclusions. The report will eventually be entirely revised by Abengoa Water management and Global Reporting Initiative, who will qualify the report according to those standard levels. The certificate obtained shall also be included in Annex B of this report. • Materiality (GRI) and Relevance (AA1000) Materiality refers to the relevance of information within the context of sustainability for the company. Information is considered material whose omission or distortion can decisively influence the stakeholders of the reporting organization. Sustainability reports are not only focused on one particular interest group, but on several of them, and therefore contain very heterogeneous information. Abengoa Water has taken into account the analysis of materiality in the preparation of this report 38 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 39. in order to reflect the integrated activities of the company in economic, social and environmental issues and in a way that meets the expectations of the audience and contributes to building trust among stakeholders. During 2013 a materiality analysis has been conducted with a selection of relevant CSR issues and procedures based on two approaches of analysis that overlap to arrive at the final result. In this process external factors, being related to the expectations of Abengoa Water’s stakeholders and the importance they attach to the different cases, are particularly important. Also important are the internal factors that determine the issues of importance for the business, the management of the company and the achievement of the objectives in business strategy. Using both perspectives is essential for compliance with the principle of inclusiveness defined by AA1000 AS (2008). The relevant issues analysis was based on an internal procedure developed by Abengoa that defines the methodology for their preparation and in which the initial selection of relevant issues of Abengoa Water is made from a study of transcendent factors, the main ones being: • International reporting standards, mainly GRI and AA1000 AS (2008). • Analysis of best practices of leading companies in the fields of energy and environment. • Socially responsible investors. Analysis of ratios such as the FTSE4Good and DJSI identifies relevant issues for investors and shareholders. • International initiatives like the Global Compact of the United Nations and the Caring for Climate. • Analysis of the readers reaction to earlier reports; this received through the communication channels available for the purpose and directed to the Business Group concerned. • The Mass media. • Consultants. • Questions and recommendations raised by IPESD (Independent Panel of Experts on Sustainable Development). • Interviews with stakeholders. We have taken into account the main subjects from 13 out of 22 interviews conducted with stakeholders. • Internal commissions on relevant matters from different business areas of the Abengoa Group of companies. • Analysis of the results extracted from the CSR risk assessment conducted in 52 facilities of Abengoa. • Historical topics covered in previous Abengoa Water reports. • Relevant issues identified in previous Abengoa Water reports. • Regular quarterly monitoring of CSR Master Plan of Abengoa Water. The list of relevant issues identified was considered by a Commission composed of 13 members from different areas of Abengoa Water and chaired by the members of the Committee on CSR & Sustainability. After analyzing the materiality of the issues presented both of internal and external origin (from stakeholders), and taking into account the nature and dimension of each aspect and input from the Committee to correlate the items to the reality of the company, the Commission developed a list of 11 factors: - Internships (attracting and retaining talent, diversity and equal opportunities, freedom of association and permanent jobs). This includes consideration of work-life balance. - Human Rights. - Energy intensity of the desalination process. Energy efficiency of operations. - Integration of renewable energy in desalination / purification process. - R & D (improved efficiency, new business lines) differentiating technologies development that contribute to competitiveness. - Supply chain Management. - Waste generated after desalination / purification management, brine and sludge recovery; ZLD. - Water losses in transmission and distribution. - Involvement of communities and local authorities in decisions affecting the plant location. - Promotion of efficiency in water use by our clients. Municipal and Industrial Water reuse. Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 39
  • 40. - Occupational Health along the whole value chain. After the process of internal and external evaluation of these issues or factors, a matrix that ranks issues mainly as Focus (2 cases) and Report (2 cases), and is based on the existing procedure in this regard, is obtained. 2013 Relevant Issues Involvement of communities and local authorities in decisions a!ecting the plant location Internships (attracting and retaining talent, diversity and equal opportunities, freedom of association and permanent jobs) Focus Human Rights Report R&D (improved e"ciency, new business lines) Inform in other reports Occupational Health along the whole value chain Supply chain Management Waste generated after desalination / puri#cation management Integration of renewable energy in desalination / puri#cation process Energy intensity of the desalination process. Energy e"ciency of operations Water losses in transmission Promotion of e"ciency in water use by our clients and distribution 100 % 75 % 50 % 25 % 0 % 0 % 25 % 50 % 75 % 100 % Internal relevance External relevance As shown in the matrix, the relevant issues that influence the values of the organization are: • Internships: - Attracting and retaining talent. - Diversity and equal opportunities. - Freedom of association. - Employment stability. - Work-life balance. • R & D; improved efficiency and new business lines, differentiating technologies development that contribute to competitiveness. • Human Rights. • Involvement of communities and local authorities in decisions affecting the plant location. All these relevant issues have been discussed in previous sections within this Report. 40 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 41. • Participation of stakeholders (GRI) and inclusiveness (AA1000) These two principles require the reporting organization to identify its stakeholders, in order to take them into account when designing the strategy and to detail how the organization has responded to their expectations and concerns. Abengoa Water has adapted its approach to the analysis methodology of CSR matters followed by the Abengoa Group of companies who, in the process of preparation and development of its CSR Master Plan, identified the main prescribers of key stakeholders in order to check their expectations and perceptions. Consultation with stakeholders aims to promote the importance of the identified challenges, the perceived performance of the company in each of the subjects and the state of the art in those matters considered relevant. Furthermore, and as already indicated in this report in section 3.2 .2, Abengoa Water has different communication channels and mechanisms that are designed to maintain an open and ongoing dialogue with its stakeholders that lets us know their needs and expectations. • Sustainability (GRI) Abengoa Water focuses all its activities on the development and application of water technologies to contribute to sustainable development. This report evaluates the company’s performance related to consideration of its stakeholders as well as the communities in which it operates, the environment, its contribution in reducing climate change and protecting biodiversity. Abengoa Water places more emphasis is becoming more proactive in the communication and dissemination of the importance of sustainability in its business development. During 2013, activities such as training and information campaigns related to this have been carried out and have resulted in the preparation of a dossier entitled “Water, Abengoa Water and Sustainable Development.” This dossier is of a multifunctional nature and is directed to all our stakeholders. Other activities include online training in environmental matters and procedures within the program and environmental objectives of GIS. With this and other initiatives undertaken we aim to raise awareness among our stakeholders and within society at large about the need to ensure that the establishment of a welfare state can only be achieved through sustainable economic growth. • Exhaustiviness (GRI) Exhaustiveness refers to the adequate coverage of the indicators and material aspects, so that they reflect key social, econo-mic and environmental impacts and allow stakeholders to assess the performance of the reporting organization during the period covered by the report. In this report we have tried to adequately reflect the implications, risks and challenges inherent in each line of business and within the Abengoa Water management structure, so that it is accessible to a wide and diverse public. The document gives a higher priority to some aspects than others; this according to the materiality matrix on the analysis of relevant issues, and these issues have been illustrated with case studies and concrete examples. We have developed a common structure for all chapters and sections in order to obtain uniformity in the presentation and to facilitate comprehension of the text and the search for information. Coverage or indicators, understood as the set of performance aspects, is inclusive of all places of work, companies and plant under the management and responsibility of Abengoa Water (See Annex A, Scope of Consolidation). Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 41
  • 42. • Responsiveness (AA1000) The CSR Master Plan defines the framework and guidelines to be followed in terms of sustainability through a series of actions that make up the expectations of the stakeholders in the strategy of the organization. Since 2012, Abengoa Water has reinforced its CSR reporting system to include and maintain improvements in 2013 concerning the Integrated Management System (IMS) and Indicators of Sustainability (ISA) that bring together all relevant information on sustainability, thus facilitating measurement and control of the performance of the company. 6.2 Principles on the quality of information disclosed In preparing this report, we have endeavoured to convey the information following the quality standards issued by GRI. • Balance The report reflects not only the strengths but also the areas for improvement (challenges) and permits a reasonable assessment of the performance of the company thus facilitating the process of identifying relevant compliance issues. • Comparability The report must not only provide an analysis of developments and changes but must also permit a comparison with the previous year and be able to analyze the evolution and history in the field of the business indicators and alterations in calculation methods, etc. • Accuracy The report has been prepared with the aim of serving as a tool for assessing the performance of the organization. • Reliability A third party will verify the information in the report. The collected data is supported by relevant documentation and, in line with its commitment to transparency, subject to the internal controls of the company. This reinforces what has been already commented on concerning the reporting system of the company, the aim of which is to efficiently obtain reliable consolidated data about the organization and apply internal controls that help prevent, detect and correct significant errors in the data reported. In preparing this report and the information it contains, we have applied the principles of quality issued by GRI. 42 / Responsabilidad Social Corporativa / Informe Anual 2013 ABENGOA WATER
  • 43. 6.3 Significant changes in the report In preparing this report we have taken into account the developments and approaches discussed in the 2013 CSR report, as well as the results and issues covered in follow-up meetings of the Committee of CSR and Sustainability, and/or periodic monitoring of CSR Master Plan. However, the structure, thematic content, communication style, and formats have been kept consistent with the previous report of 2012. However, changes to consider include: - The new headquarters location (address) in Madrid. - The results of the analysis of the relevant issues process, which is more oriented towards the reality of the organization. - Creation and existence of its own website as a means to communicate achievements on CSR. For contact and further information on this report: 6.4 Contact Rafael Llorente Olazábal Person in charge of SIG and Sustainability Campus Palmas Altas C/ Energía Solar nº 1, Palmas Altas 41014 Sevilla Phone: +34954937035 (37035) Cell: +34608883251 (57552) Fax: +34955413373 www.abengoawater.com Responsabilidad Social Corporativa / Informe ABENGOA WATER Anual 2013 / 43
  • 44. 07 | GRI Index Strategy and analysis Chapter Page Statement by the head for decision taking on the relevance of CSR for the organization and its strategy. 1.1 1 1.2 Description of the main opportunities, risks and impacts 3.2.1 / 3.2.3. Organization profile Chapter Page 2.1 Name of the organization 2 2.1 Main brands, products and/or services 2 Operational structure of the organization, including main divisions, operating companies, subsidiaries and joint ventures. 2.3 2 / annex A 2.4 Location of the main headquarters of the entity 2 Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report. 2.5 2 2.6 Nature of the property and legal form. 2 Served markets: including geographical breakdown, the sectors it supplies, the type of clients/beneficiaries. 2.7 2 2.8 Dimensions of the reporting organization 2/3 Significant changes during the period covered by the report in size, structure and property of the organization. 2.9 6.3 2.10 Awards received during the period covered by the report. 3 / annex C 44 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER
  • 45. Parameters of the report Chapter Page 3.1 Period covered by the information contained 6.1 3.2 Date of the most recent previous report 6.3 3.3 Report presentation cycle (annual, biennial, etc..). 6 3.4 Point of contact for matters regarding report or its content. Cover 3.5 Process of definition of the report content 6 3.6 Covering of the report annex A 3.7 Limitations of the scope of the report 6 Basis for reporting on joint ventures (joint ventures), subsidiaries, leased facilities, outsourced operations and other entities that can significantly affect comparability from period to period and/or between organizations 3.8 6 / annex A Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation and other information in report. 3.9 6 Description of the effect of any changes in information provided in earlier reports, and the reasons that caused them. 3.10 6 Significant changes from previous periods in the scope, boundary, or measurement methods applied in the report. 3.11 6 3.12 Table identifying the location of the Basic Contents in memory. 7 Policy and current practice with regard to seeking external assurance for the report. 3.13 6.1 Corporate Social Responsability / 2013 ABENGOA WATER Annual Report / 45
  • 46. Goverance, commitments and participation of interest groups Chapter Page Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational supervision. 4.1 2/3 Indicate whether the Chair of the highest governance body is also an executive position and, if so, their function within the organization's management and the reasons for it). 4.2 2 Number of members of the highest governance body that are independent or non-executive. 4.3 2 Mechanisms for stakeholders to provide recommendations or indications to the highest governance body. 4.4 3.2.1 / 3.2.2. 4.5 Abengoa’s Corporate Governance Report Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements) and the organization's performance (including social and environmental performance). 4.6 Transparency and rigor in management by Abengoa Processes in place to avoid conflicts of interest in the highest governing body 4.7 Abengoa’s corporate governance report Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization's strategy on social aspects. Statement of the mission and values internally developed, codes of conduct and principles relevant to economic, environmental and social performance and the status of its implementation. 4.8 2/3 4.9 4.10 Transparency and rigor in management by Abengoa Transparency and rigor in management by Abengoa Procedures of the highest governance body for overseeing the identification and management on the part of the organization, of economic, environmental and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct and principles Transparency and efficiency in the management of Abengoa Procedures for evaluating the performance of the highest governance body, particularly with respect to economic, environmental and social performance. 4.11 Transparency and rigor in management by Abengoa Description of how the organization has adopted a precautionary approach or principle. Principles or social, environmental and economic programs developed externally, as well as other initiatives to which the organization subscribes or endorsed by it. 4.12 3 / 4 46 / Corporate Social Responsability / 2013 Annual Report ABENGOA WATER