Abengoa Water's CSR Report

Innovative technology solutions for sustainability
ABENGOA
WATER
Annual Report 2014
Corporate Social Responsibility

Letter from
the Chairman
ABENGOA
WATER Annual Report 2014 / Corporate Social Responsibility | 01 Letter from the Chairman p. 1
01

ABENGOA
Human development requires water resources, as a capital element for
survival, social wellness and the future of civilisation. This is why any
difficulties or obstacles to availability can become a true bottleneck for
development, in the broadest sense of the term.
Climate change, with effects that are already noticeable, is set to heat
up the pre-existing issue of water scarcity in the world, in a context of
greater irregularities concerning the distribution, frequency and intensity
of rainfall.
Because of this scenario, we need to employ technologies providing
water in suitable conditions for usage, and this means we need to step
up endeavours to collect and process water, and the resource needs to
be reused with the costs required for this use being the first measure to
ensure rationalisation.
Social-environmental conflicts surrounding water have recently led to the
emergence of the concept of “water culture”, based on the recovery of
the emotional and ethical values of water and the need to organise water
management considering the common good of society, i.e., placing
economic rationality at the service of the welfare goals of society. From a
social viewpoint, water is much more valuable than a mere resource for
economic uses: water is the source of life, it shapes the landscape and
it is a cultural and identity point of reference for peoples. Therefore, the
principles of equity, precaution, transparency, public participation and
co-responsibility are core to attaining long-term sustainable management.
In this context, Abengoa Water is working on the development of water
technologies which are increasingly more efficient and consistent with
this new “water culture”, with a progressive international presence in
several countries, contributing to the sustainability of water resources
and, at the same time, consolidating a growth strategy based on
Carlos Cosín Fernández, CEO & Chairman of Abengoa Water
G4-1

As relevant facts in 2014, a highlight was the SAWS project for the
supply of the city of San Antonio (Texas), consisting of the supply of
168,970 m3
/day via a 225 km pipeline coming from a water treatment
plant, which processes the water of 18 wells and three pumping stations.
And we must not forget the Agadir project: a desalinisation plant (the
largest in Morocco), which is to supply 100,000 m3
/day of drinking water
to the town of Great Agadir.
A focal point of 2014 was the first projects we are developing in the
field of industrial water: AES-Gener, Carty, Masdar, etc. Furthermore,
also in successful stages of development, we find the desalination plants
in Almería, Chennai, Skikda and Honaine, which are currently operating
normally and with availability figures in excess of 91.8 % (Chennai) and
up to 98 % (Honaine), and 2014 was rounded off with the completion
final testing stage of the desalinisation plant of Ténès in Algeria and
Nungua in Ghana.
ABENGOA
innovation, sustainable development and responsible management in the
social, economic and environmental areas.
In this connection, our results in 2014 are
bright and proof of sustainable growth,
with a consolidated turnover of €72.12m,
that is, an increase of 0.17 % in respect of
the previous year.
Consolidated EBITDA in 2014 reached
€30.20m and this involved profitability,
understood as the ratio of EBITDA over
sales, of 41.88%, mirroring the
robustness and stability of the business
model of Abengoa Water.
In 2014, the potential production capacity of Abengoa Water stood at
221.33 M m3
/year of water, in line with figures for 2013, and thanks
to our plants at Skikda (100,000 m3
/day), Honaine (200,000 m3
/day),
Chennai (100,000 m3
/day), Almería (50,000 m3
/day), Cartagena (65,000
m3
/day), Qingdao (100,000 m3
/day) and Ténès (200,000 m3
/day). Real
production stood at 118.01 M m3
/year, above the 102.17 M m3
/year of
2013.
R&D and innovation plays a crucial role in the water industry, both in the
improvement of efficiency of production processes and in the
development of new technologies. At Abengoa Water, we currently have
a solid portfolio of projects and initiatives in R&D and innovation, some
of which become future businesses once their feasibility has been proved
on an industrial and commercial level. In 2014, we invested a total of
€7.6m on this item, which was around €3m more than the figure for the
previous year, and this proves our commitment to innovation.
Abengoa Water is the sum of people working together, and our human
capital provides the experience, talent and knowledge required to make
us a standard-bearer in the water industry. At the end of 2014, our
headcount was slightly above that of 2013, with a moderate and stable
growth trend.
«Our results in 2014 are bright and
proof of sustainable growth
Accra desalination plant
G4-1

maintained a sustained trend towards reduction over the past three years.
These lines are a brief summary of our mission, vision and main
activities completed in 2014, and our commitment to a future in which
the relevance of water for development is to be augmented; Abengoa
Water is part of that future: providing technology and sustainable
solutions to make that development possible.
With kind regards,
Carlos Cosín Fernández
CEO & Chairman. Abengoa Water
ABENGOA
Looking ahead, in 2015 we have ambitious strategic targets. We are
going to maintain our leadership in desalinisation. We want to
continue to be global leaders in desalinisation and to develop
desalinisation solutions based on renewable energies, we are going to
commit to the regeneration of urban wastewater for its reuse in
agriculture and industry, to developing assistance systems for
decision-making on the management of water on the water basin level,
and as a tool for the optimisation of distribution networks; we are also
developing technology allowing us to offer industrial clients integrated
solutions for their process water, its treatment and the reuse of effluents,
and we will offer outsourcing solutions in our specialty: water.
In relation to corporate social responsibility (CSR), one of the pillars of our
strategy, in 2014 we have implemented our Strategic Plan and submitted
it to a follow up, on the basis of the guidelines provided by Abengoa on
this issue. In this context, in 2014 staff at Abengoa Water took part in
the donation of time and volunteering (including 336 hours of solidarity
holidays). For 2015, one of our challenges in the area is the launch of a
Volunteering Plan allowing us to deepen the relationship with the
community and guide the interest of employees in the area.
We have also improved our knowledge of the labour climate in the
company with the ultimate goal of
designing actions to benefit the
improvement of the above on all levels of
the organisation, and from the CSR and
Sustainability Committee we ensure that
every year we identify and increase
awareness on relevant issues for the
organisation with a participation process
for internal and external assessment,
emerging from our stakeholder groups.
And we continue to manage our
commitment to mitigating climate change;
we manage Greenhouse Gas (GHG) emissions, with an annual
measurement and audit both of our emissions and those of our suppliers,
planning actions for their reduction. Our Carbon Footprint has
«Looking ahead, in 2015 we have
ambitious strategic targets
G4-1, G4-2, G4-32

About this
report
ABENGOA
WATER Annual Report 2014 / Corporate Social Responsibility | 02 About this report p. 5
02

This Sustainability Report is externally reviewed by an independent
company (Pwc) to ensure of the application of the AA1000 Assurance
Standard (2008) and the GRI G4 requirements. In that review apply
the principles of the AA1000 (2008) AccountAbility standard, with the
expected degree of assurance (high), including the verification reports at
the end of this document as an annex, in which is detailed the scope of
work achieved and its conclusions.
The Report is finally reviewed by the Abengoa Water Board, and forwards
it to the GRI Content Index Service, which verifies if the Context Index
is correct and is aligned with the GRI (G4-32) general standards, who
grants the seal (logo) if the verification process is correct. The report is
done according to the option (In accordance option) “ Comprehensive”
Materiality (GRI) and Relevance (AA1000)
Materiality relates to the relevance of information for the business within
the context of sustainability. Information is considered material when
the omission or distortion of the above could have a decisive impact on
stakeholders of the informing organisation.
Sustainability reports are not solely focused on a certain stakeholder
group but, instead, on more than one and therefore contain very
heterogeneous information. Abengoa Water has considered the analysis
of materiality in drawing up this report with the purpose of offering an
integrated view of the actions of the company on economic, social and
environmental issues, to offer a response to the expectation of the
audience and contribute to generate trust among its stakeholders.
In 2014, a materiality analysis was completed with a selection process of
relevant CSR issues which is based on two analysis approaches which are
entwined to obtain the final result, where external factors (those relating
to the expectations of Abengoa Water stakeholders and the importance
they attribute to the various issues) are key, and internal factors (which
establish the importance of the various issues for the business, the
management of the company and the achievement of the targets set
forth in the business strategy). The use of both perspectives is
ABENGOA
This document is submitted as the third annual sustainability report of
Abengoa Water. The information contained herein deals with the activity
of the company and its actions in 2014, including social and economic
and environmental actions, in the framework of the internal rules of the
organisation, the principles of the Global Compact (to which Abengoa
has adhered) and the legislation of the countries in which Abengoa Water
works.
The review of the application, implementation and development of the
above is a priority target for the company and this is why audits are
completed to verify the compliance with those policies and their
adjustment to the processes, rules and action proceedings to guarantee
transparency.
A reporting system has been defined, the target of which is the efficient
and updated collection of consolidated and reliable data on the
organisation, concerning relevant matters and indicators on CSR of the
company to report these to stakeholders. In order to guarantee the
reliability of the information provided, there is the requirement of
systematic consistency of the data supplied, i.e. that data is traceable
and re-constructible, exact and comprehensive in the identification and
consideration of sources, and is submitted to internal controls allowing
the prevention, detection and correction of errors.
This report has been drafted considering the principles governing the
AA1000 Assurance Standard (2008), which are inclusiveness, relevance
and responsiveness; in addition to the four principles regulated by GRI:
materiality, participation of stakeholders, sustainability context and
comprehensiveness. The principles of both AA1000 and GRI are
interrelated and are based on the materiality principle.
2.1. Processes and principles for
the drafting and review of the
report
G4-15, G4-18, G4-22, G4-28, G4-29, G4-30, G4-33

• Water: efficiency of use, drinkability and processing
• Reduction of waste generation
• Biodiversity
• Identification and control of the source of raw materials
• Quality of the product or service
• Communication with local communities
On the basis of the internal and external assessment process of these
issues or factors, a matrix was obtained on the basis of the procedure
being employed, where items were classified into Focus (2 items) and
Report (11 items), with the main items being the following:.
ABENGOA
fundamental for compliance with the inclusivity principle
defined under
• Human Rights
• Innovation
• Risk of corruption, bribery, fraudulent practices
and money laundering
• Financing
• Adjustment of the company to the
environment in which it operates
• Labour conditions: reconciliation of family life,
equal opportunities at work, professional
development, etc.
• Attracting and retaining talent
• Health and safety of own employees and
contractors
• Climate change
• Environmental accidents and their remedy
standard AA1000 (AS).
The analysis process of relevant affairs was completed on the basis of an internal
procedure on this matter completed by Abengoa which defines the methodology to
obtain the above, where the initial selection of relevant matters for Abengoa Water is
completed on the basis of the study of factors considered transcendental.
The list of relevant issues identified was contrasted by a commission comprising 12
member of Abengoa Water from the various areas of the company and geographical
areas, chaired by the Committee on CSR and Sustainability.
The commission, having analysed the materiality of the issues submitted by both internal
sources (on the basis of the commissioning of items from members of the value chain of
the company) and external sources (from stakeholders), and considering the nature and
scope of each issue and the contributions of the Committee to tailor topics to the reality
of the company, drew up this list of 16 factors:
G4-18, G4-19, G4-20, G4-21, G4-23, G4-26
Foco
Derechos Humanos
Innovation
Risk of corruption, brivery,
fraudulent practices and money
laundering
Financing
Labour conditions.
Reconciliation of family life.
Equal opportunities at
work, professional
development, etc
Attracting and retaining
talent
Health and safety of own
employees and contractors
Climate change
Water: efficiency of use,
purification and
treatment
Reduction of waste
generation
Biodiversity
Identification and control
of the source of raw
materials Communication with
local communities
Adjustment of the company to
the environment where it
operates
Environmental accidents
and their remedy
Quality of the product
of service
0%
25%
50%
75%
100%
0% 25% 50% 75% 100%
Externalrelevance
Internal relevance
Relevant issues 2014

application of water technologies to contribute to sustainable
development and, throughout this report, it assesses performance in
the context of its contribution to its stakeholders, to the communities in
which it operates, and to the environment, climate change and
biodiversity. Abengoa Water is becoming increasingly more active in the
communication and dissemination of the importance of sustainability
as it progresses as a company.
In 2014, activities relating to these issues were conducted, and there is
a description on these matters in this report, such as, for instance, the
drafting of a dossier on Water, Abengoa Water and Sustainable
Development, of a multi-functional nature, devoted to all of our
stakeholder groups or the definition of environmental goals, among
other actions.
Thanks to this initiative and others completed, the purpose is to increase
awareness of stakeholders and society at large on the imminent need to
achieve a society of wellbeing via sustainable economic growth.
Comprehensiveness (GRI)
Comprehensiveness relates to appropriate coverage of indicators and
material issues, to permit these to reflect significant social, economic and
environmental impacts allowing stakeholders to assess performance of
the informing organisation over the entire period covered by the report.
This report attempts to suitably reflect the implications, risks and
challenges intrinsic to each activity and management line of Abengoa
Water, allowing its accessibility to a broad and heterogeneous public. The
document affords a greater priority to some issues over others, according
to the materiality matrix provided in the analysis of relevant issues, and
we have sought to offer further details on these aspects through case
studies and specific examples.
To make comprehension of the text and information searches easier, and
to increase homogeneity in the way the report is presented, we have
attempted to follow a common structure for all chapters and sections.
ABENGOA
As the matrix shows, the focus items for the values of the organisation
are the following:
• Health and safety of own employees and contractors
• Risk of corruption, bribery, fraudulent practices and money
laundering
The 13 significant items are discussed in this Report in the relevant
sections.
Participation of stakeholders (GRI) and
inclusivity (AA1000)
These two principles require that the informing organisation identifies the
stakeholders, considers the above in designing the strategy and describes
in the report how the above have responded to their expectations and
concerns..
Abengoa Water has adapted to the analysis methodology of CSR affairs
followed by Abengoa which, in the process of drafting and
developing the CSR Strategic Plan, identified the main promoters within
key stakeholder groups with the purpose of verifying their expectations
and perceptions. The consultation with stakeholders is completed to find
out the importance of the challenges identified, the perception of the
performance of the company as to each issue, and the state of those
matters regarded as relevant.
Meanwhile, Abengoa Water has a series of communication channels and
mechanisms allowing it to keep an open and continuous dialogue with its
stakeholders, in order to gather knowledge on needs and expectations,
as detailed later on in this report.
Sustainability (GRI)
Abengoa Water focuses all of its activities on the development and
G4-24, G4-25, G4-26, G4-27

Comparability
The report permits the analysis of progress and changes. This report
already allows the comparison with the previous year, therefore enabling
a progress and track record of the company on the matter, indicators,
changes in calculation methods, etc.
Accuracy
The level of accuracy and detail employed in drafting the report means
that it can be used as a tool in the assessment of the performance of the
organisation.
Reliability
Information included in the report is verified by a third party. Details
included herein are supported by the appropriate documents and internal
controls of the company, in line with the transparency commitment. In
this regard, the reporting system used by the company is applicable, the
purpose of which is to efficiently gather reliable consolidated data on the
company, having the internal controls assisting in the prevention,
detection and correction of significant errors in the data reported.
2.3. Significant changes in the
report
In drafting this report, the news and approaches dealt with in the CSRR
2014 of Abengoa have been considered, together with those of the CSRR
of Abengoa Water itself of the previous year, in addition to the results
and issues discussed at follow-up meetings of the CSR and Sustainability
Committee, and/or periodical follow-ups of the CSR Strategic Plan
Additionally, the formal structure and format of the layout has been
slightly amended in respect of the prior report of 2013.
ABENGOA
The coverage of indicators, understood as the set of performance
aspects, is extensive to all work centres, companies and plants under the
management and capacity of Abengoa Water (See annex. consolidation
perimeter).
Responsiveness (AA1000)
The CSR Strategic Plan defines the framework and the guidelines to be
followed on sustainability using a set of actions integrating the
expectations of stakeholders in the strategy of the organisation. Since
2012, Abengoa Water has been reinforcing its CSR reporting system
including and maintaining improvements throughout 2014 in the
Integrated Management System (IMS) and Sustainability Indicators (ISA),
bringing together all relevant information concerning sustainability,
making measurements and control on the performance of the company
more accurate.
2.2. Principles on quality of the
information disseminated
In drawing up this report, we have attempted to reflect information
following the quality principles set out by GRI.
Balance
The report reflects the positive and improvable aspects (challenges),
allowing a reasonable assessment of the performance of the company,
contributing to the process of identification of issues concerning the
compliance with the above.
G4-13, G4-17

ABENGOA
2.4. Contact information
For further information on this report please contact:
Rafael Llorente Olazábal
Manager of IMS (integrated management systems) and Sustainability
Campus Palmas Altas. C/ Energía Solar nº 1, Palmas Altas 41014 Seville
Phone: +34954937035 (37035) Mobile: +34608883251 (57552)
Fax: +34955413373
www.abengoawater.com
G4-31

Responsible
management
ABENGOA
WATER Annual Report 2014 / Corporate Social Responsibility | 03 Responsible Management p. 11
03
G4-7, G4-DMA

Abengoa Water bases its activities on a series of strategic goals:
> Maintaining our market share on a worldwide level as a company fostering
desalinisation projects using reverse osmosis
> Expansion of the activities in the segment of development of water purification
projects
> Expansion to the segment of development of projects for purification and reuse of
wastewater
> Expansion as a supplier of solutions for selected industrial water segments
> Gaining market share in the sector of services to municipal clients and expanding servi-
ce activities for industrial clients
> Continuing on the path of technology development for the achievement of competiti-
ve advantages sustainable over time
ABENGOA
WATER Annual Report 2014 / Corporate Social Responsibility | 03 Responsible Management
3.1 Profile of Abengoa Water
Abengoa Water is a global technology-based company supplying
integrated solutions to municipal and industrial companies in the
following areas:
• Design, construction, operation and financing of water
treatment plants
• Turnkey Projects
• Operation and maintenance of plants
• Process technology
• Services for management of infrastructures and water
management
Our markets and solutions focus on the following:
• Municipal Water
- Desalination
- Water purification
- Wastewater
- Reuse
• Industrial Water
- Energy
- Refinery
- Mining
- Petroleum & gas
p. 12
Business lines
Concessions of water (sale of water)
• Desalination
• Reuse
• Drinking water
• Purification
• Power
• Oil & Gas
• Refining
• Mining
• O & M
• Industrial outsourcing
• Management of basins and
networks
Industrial treatment plants (turnkey)
Water treatment and management
services
• Improvement of processes,
innovation and development of
new technologies
• Technology agreements
Desalination
Reuse
Drinking water
Depuración
Clients
• Municipal clients (utilities)
• External industrial client
• Internal industrial client
(Abeinsa)
• Municipal clients (utilities)
• Industrial client (external and
internal)
• Municipal client
{
{
{ {
Value generation chain of Abengoa Water
G4-3, G4-4, G4-12, G4-DMA, G4-7

3.3 Management, transparency
and rigour
The foundation supporting Abengoa Water’s activities, growth and
consolidation on the market, is its professional rigour and sustainability,
and the fact that permanent and transparent dialogues are held with the
various stakeholder groups (employees, clients, suppliers and community).
The model for management and growth of Abengoa Water is
underpinned by the following:
• Developing a business providing solutions to create a more
sustainable world
• Maintaining and consolidating a highly competitive human
team
• Developing a permanent value-creation strategy with the
generation of new options, defining the current and future
businesses in a structured manner
• Diversifying geographically on new markets to offer greater
potential
• Investing in R&D and innovation activities
These aspects are supported by three management vectors:
• Transparency and rigour in management
• Corporate social responsibility
• Fostering an entrepreneurial and innovative spirit
ABENGOA
The registered address and main offices of Abengoa Water are
situated at the Campus of Palmas Altas of Abengoa in Seville (Spain), at
the address C/ Energía Solar nº 1, CP 41014, and there is also a work
centre in Madrid (Spain), Paseo de la Castellana 43 4ª Planta, CP 28046,
and a Technology Centre and Laboratory of R&D+i in Dos Hermanas,
a town in the province of Seville (Bda. Fuente del Rey), situated in the
extension of C/ Don Remondo s/n, CP 41703.
On an international level, there are offices located in Austin (Texas,
United States), Beijing and Dalian (China), Abu Dhabi (Arab Emirates) and
in Chile (Santiago de Chile), and there are concession offices in Algeria
(Skikda, Honaine and Ténès), India (Chennai), Ghana (Accra) and
Morocco (Agadir).
3.2 Mission, vision and values
The mission of Abengoa Water consists of fostering, developing and
operating water treatment plants, using cutting-edge technology as a
vector for growth and consolidation, with the purpose of creating value
for clients, fostering sustainability of resources and contributing to the
personal and professional development of its employees and the
communities in which it operates.
This vision embodies becoming a leading company on a worldwide scale
in the water sector, managing assets in property and expanding reuse
activities and industrial outsourcing, at the same time as attaining a
leading position in research and development of technologies for
desalinisation, drinking water, purifying and reuse of water.
The most noteworthy values of Abengoa Water include honesty and
respect for the stakeholder groups involved in its activities, in addition to
the protection, defence and improvement of the environment,
biodiversity and climate change.
p. 13
G4-5, G4-7,G4-56, G4-57, G4-58, G4-DMA, G4-HR2

Abengoa Water maintains the implementation and certification of an
integrated system for quality management (in agreement with
international standard ISO 9001), an environmental management
certificate (standard ISO 14001) and a work health and safety certificate
(standard OHSAS 18001), as an efficient tool for continuous
improvement.
Among the most significant market awards attained to date we can
highlight the following:
• Hihgly Commended Desalination Company of the Year 2006.
• Developer of the Year & Desalination Deal of the Year: Beni
Saf, Algeria. 2007. GWI.
• Hihgly Commended Desalination Deal of the Year: Tlemcen
Honaine, Algeria 2008. GWI.
• Desalination Company of the Year 2009. GWI.
• Hihgly Commended Water Company of the Year 2012
GWI.
• Desalination Company of the Year 2013. GWI.
ABENGOA
The management bodies of the company are structured under a
functional organisation chart consistent with the development vectors
and axes.
p. 14
Dirección
general
Concessions Servicies
Process &
Systems
Technology and
innovation
CEO AW
Corporate
Organization &
Systems
Administration
Structured Finance
Legal
Human Resources
Strategic
Development and
Communication
VP.
BD Director
RoW
China
Latam
USA
Middle East
India
Internal Audit
Functional organisation chart of Abengoa Water
G4-HR2, G4-DMA

ABENGOA
3.4 International presence
Abengoa Water operates in four of the five continents, with clients located in the United States, China, the Maghreb, Middle East, India,
Latin America and Sub-Saharan Africa.
p. 15
Sales by geographical areas (M€) 2014 2013 2012 (*)
Spain 7.8 20.0 19.6
EMEA 28.0 25.3 23.2
Asia 22.4 26.5 6.1
USA 13.1 Sin datos Sin datos
Rest of countries 0.6 0.20 1.7
Total 72.1 72.0 51.0
(*) 2012 data differing from the figures published in this year’s report, consistent with the changes in consolidation criteria of IFRS-10 accounting standards concerning CFS.
G4-6, G4-8
Office
Project

ABENGOA
Main magnitudes
Economic dimension
Environmental dimension Social dimension
p. 16
3.5 Dimensions of our responsible management
0.17 %
increase of sales in
respect of 2013
€30.2M
of EBITDA
€7.6M
invested in R&D and
innovation
29
projects of R&D and
innovation under
development
7patents requested and
4 granted in the year
50
people dedicated to
R&D and innovation
(6 more than in
2013)
Reduction of 5 %
of the Carbon Footprint (label) in
respect of 2012
118 Mm3
of drinking water generated
49.31
hours of training on average
for employees at the company
Abengoa Water
398
employees, up 1.75 % on 2013
361
hours of volunteering
G4-8, G4-9

ABENGOA
Breakdown of economic figures
p. 17
Economic data (M€) 2014 2013 2012 (*)
Sales 72.1 72.0 50.6
Ebitda (1) 30.2 37.2 11.7
EAT [Earnings after Taxes] 8.5 3.8 3.4
Net Cash Flow 16.8 39.5 30.7
Total Assets 603.1 620.2 546.3
Equity 50.1 42.8 40.0
Net Financial Debt -334.2 -360.7 -387.4
Operating Margin (% Ebitda / turnover) 41.8 51.7 23.1
Profitability (% EAT over equity (ROE)) 17.0 8.8 8.5
Profitability (% EAT over total assets (ROA)) 1.4 0.6 0.6
Economic data (M€)
Ebitda / employees (K€) 72.9 0.1 0.0
Sales / employees (K€) 174.2 0.2 0.1
(1) EBITDA: earnings before interest, tax, depreciation and amortisation.
Sales by business lines (M€) 2014 2013 2012 (*)
AW Concessions 49.2 40.3 26.5
AW Services 16.3 16.7 15.5
AW Process&Systems 1.9 No data No data
Development of new R&D and innovation technologies 4.6 15.0 8.5
Total 72.1 72.0 51
(*) 2012 data differing from the figures published in this year’s report, consistent with the consolidation criteria changes in IFRS-10 accounting standards
concerning CFS.
G4-8, G4-9, G4-EC1

The benefits of a strategic focus on CSR are many, such as, for instance,
a more appropriate management of reputation, attracting and retaining
talent; greater competitiveness, better positioning on the market, greater
operational efficiency and cost reduction; the above not forgetting the
improvement of the relationship with the supply chain and the
community, the reduction of environmental risks, gaining access to a
greater number of capital sources and generating opportunities.
Abengoa Water has continued working in 2014 to achieve sustainable
growth accompanied by the integration of CSR in its activities, working to
ensure that the potential impact is positive for society and for the
environment with an ethical behaviour contributing to the general
welfare of all, in line with our business model.
The relationship with our stakeholders is an essential milestone and we
focus our efforts on improving the efficiency of dialogue channels and
communication with the above.
Taking particular care in relation to the perception and opinion of our
stakeholders, we have identified key issues concerning CSR on the basis
of an internal procedure at Abengoa (see section 2), which has given rise
to a series of relevant issues for the organisation:
• Human rights
• Innovation
• Risk of corruption, bribery, fraudulent practices and money
laundering
• Financing
• Adaptation of the company to the environment in which it
operates
• Labour conditions: reconciliation of work-family life, Equal
opportunities for work, professional development, etc.
ABENGOA
3.6 Our policy and main aspects
regarding CSR
Corporate Social Responsibility (CSR) is a key strategic factor in the
development of Abengoa Water’s activities on all levels and is one of the
main pillars sustaining its strategy from the outset.
CSR is aligned with our activity, from the positioning of policies, a
business model and behaviour, to our management system considering
each and every one of its dimensions:
• Legal dimension, with comprehensive respect for current
regulations underlying each and every one of the company’s
actions
• Economic dimension, generating value and sustained growth
• Human dimension, protecting human rights
• Social dimension, supporting the development of
communities amid which Abengoa Water operates
• Environmental dimension, respecting and ensuring the
protection of the environment
The social responsibility of Abengoa Water is supported by:
• The professional Code of Conduct (defined on the level of
Abengoa)
• The structure of the corporate government
• The model of sustainable development
• The internal and external audits of all its divisions and actions
• A policy to support the communities where it is operates
p. 18
G4-DMA, G4-HR2

New challenges
Our challenge for 2015 is successfully and efficiently adjusting this
Strategic Plan to the updates and new versions of the 2020 Framework
Plan on the issue for Abengoa.
Therefore, the actions to complete are the following:
• Progress analysis of the assessment of the psycho-social risks of
employees
• Defining the role of tutor for persons with potential joining Abengoa
Water
• Developing professional itineraries
• Drafting an informational and training dossier on sustainable
development and the commitment of Abengoa Water to employees,
spokespeople of the company, suppliers and clients
ABENGOA
• Attracting and retaining talent
• Health and safety of own employees and contractors
• Climate change
• Environmental accidents and the remedy of the above
• Water: efficient use, purification and treatment
• Identification and control of the sources of raw materials
• Quality of the product or service
• Communication with local communities
3.7 Our CSR Strategic Plan
The Strategic Plan sets forth the framework and the guidelines to be
followed on CSR with the definition of strategic actions integrating the
expectations of stakeholders and allowing the development of our
capacities and business model.
At Abengoa Water, since 2012 we have been working on the drafting of
our CSR Strategic Plan (based on the three horizons of McKinsey), taking
as a starting point the CSR Strategic Plan of Abengoa defining the
working theme areas and working lines, with the expected goals and
results. This Plan was drawn up in 2013 in its first edition (June) and it
was submitted to improvements, quarterly monitoring and updates in
2014.
The Plan (at the end of 2014) contemplates a total of 77 executable
actions, 21 % of which are in the analysis stage, 10% are in progress or
have started and 56 % have been implemented and are being developed
at the company.
p. 19
ABENGOA WATER
ABENGOA
ABENGOA
WATER
G4-DMA, G4-HR2

the Sarbanes-Oxley Law: an internal channel placed at the disposal of
employees via the intranet and an external channel at the disposal of
third parties (accessible via web) to report allegations of irregularities or
fraudulent acts or actions contravening the Code.
Furthermore, Abengoa Water has designed a series of training
procedures extensive to all staff, it analyses psychosocial risks of the
organisation and conducts a labour environment survey periodically for
employees to discover their perception on the ethical climate, and on the
integrity and compliance of the organisation.
Furthermore, there is a systematic approach to establish the level of
non-compliance of the organisation in connection with situations where
significant penalties and/or fines have been imposed (both of a criminal
and administrative nature), relating to aspects such as the environment,
marketing communications, supply and use of products and services,
privacy and leakage of client personal data, monopolistic practices against
free competition, incidents relating to violations of indigenous
peoples’ rights, accounting fraud, corruption, discrimination at the
workplace, etc.
Abengoa Water contemplates, processes and manages aspects and topics
relating to CSR, analysing and resolving notices that may be received via
the ethics channel, and no such notices were received in 2014.
In this context, Abengoa Water is supported by the website of Abengoa
in informing suppliers and contractors on the Code of Conduct and the
opportunity to use the reporting mechanisms provided on a special
section of such website.
New challenges
• Inclusion of a clause in contracts informing on the Code of Conduct,
and the opportunity to employ reporting mechanisms
The same challenge set in the previous year remains in force given that a
more general modification to the General Purchase Conditions and
ABENGOA
• Drafting the dialogue map in respect of stakeholders, persons or
groups who are significant for the performance of Abengoa Water or
who may be affected by the above, and identifying their expectations and
interests in relation to Abengoa Water and also vice versa
• Drafting a procedure to assess perception and trust of critical
promoters
• Developing a corporate volunteering programme considering the
proposals of the members of Abengoa Water and the needs of the
communities in which it operates, in connection with the mission of the
business group
3.8 Integrity and compliance.
Transparency and good
governance
Abengoa Water is a company operating in several countries, with a
significant number of employees and related companies, and this requires
a commitment to transparency in management and good governance,
which are the basis of relationships with stakeholders, generating added
value, improving third-party communication, leveraging opportunities and
maximising strengths.
Therefore, Abengoa Water is committed to fluent communication with all
of its stakeholders using the appropriate communication channels.
Abengoa Water has the tools and procedures to ensure the performance
of its activities in agreement with the laws, values, rules, procedures and
standards applicable to it, whether its own ones or those of third parties.
Therefore, there is a Code of Conduct accessible to all employees on
Abengoa’s website and on Connect@, in addition to the reporting
channels enabled since 2007 in agreement with the requirements of
p. 20

• Procedure to assess the perception and trust of critical promoters
3.10 Risk management
Abengoa Water has a CSR risk management system allowing the
identification of the main environmental and social risks. This assessment
system, developed by Abengoa, allows the consolidation of risks at all
facilities, the identification of risks, while at the same time fostering
management of dialogue and conflicts with stakeholders of the same.
To attain this goal, we use the Universal Risk Model of Abengoa, and
the inputs employed in computing such risks are the results emerging
from the CSR risk analysis annually completed at the facilities that are
relevant for the organisation and which assess, from the three different
viewpoints, the nature of the facility itself, the non-compliance with
targets and the perception of third parties, analysing a total of 27 risks
associated to the most relevant areas of the organisation.
In this context, Abengoa Water has additionally completed the relevant
survey on the labour climate in 2014.
New challenges
• Monitoring and assessment of psychosocial risks of the organisation
3.11 Fight against corruption
Good reputation is essential for Abengoa Water and therefore the values
of honesty, integrity and good judgement of employees and managers
are crucial for the organisation. The above are included in the Code of
Conduct of Abengoa governing work relationships within the company
among members of the company itself, and between such persons and
their stakeholders.
ABENGOA
information to suppliers shall be included.
3.9 Stakeholder dialogues
Abengoa Water is implementing an action plan and dialogues with all
stakeholders with which it has a relationship. The main direct
stakeholders of Abengoa Water are its own employees, clients, suppliers,
the local communities in which it operates and society at large, including
the media, public authorities and public bodies, both in their capacity of
procurement bodies and as legislators and for financing authorities.
Abengoa Water devotes resources and efforts to generating a sustainable
relationship of trust with its stakeholders using the various
communication channels meeting the characteristics of each of the above,
and at the same time other new channels are proposed and/or
developed in response to what is meant to be a process undergoing
constant change.
In this dialogue process, Abengoa Water considers the proposals and
recommendations made by the Independent Panel of Experts on
Sustainable Development (IPESD) including independent professionals of
renowned international prestige in the environmental, social and
economic areas. Their results and conclusions are considered in the
analysis of Relevant Facts by Abengoa (see section 2), and these are
subsequently incorporated into the procedure governing the identification
of such relevant facts at Abengoa Water.
New challenges
In 2015, we are maintaining the challenges established the preceding year
as that work require a term lasting longer than one year for its
completion.
• Creation of a detail map of stakeholders with an updating and
communication procedure
p. 21
G4-14

ABENGOA
Abengoa Water, given its international projection, safeguards to prevent
extortion, fraud and bribery and follows the provisions of the US Foreign
Corrupt Practices Act (FCPA), a supplement to the requirements provided
by section 404 of US Sarbanes Oxley (SOX) Act.
Furthermore, and as stated above, a special reporting channel is placed
at the disposal of employees (via Abengoa’s website), which is a tool to
report any potential irregularities in this regard.
There are specific procedures in place for the management of corruption
risks, and for the provision of anticorruption policies, in addition to a
computer programme based on these systems shared at Abengoa, which
may be consulted by all users (employees) at any time.
p. 22
G4-DMA, G4-SO3, G4-SO4

Innovation and
competitiveness
ABENGOA
WATER Annual Report 2014 / Corporate Social Responsibility | 04 Innovation and competitiveness p. 23
04

design, EPC, commissioning, O&M, decommissioning and assessment of
a pilot desalinisation plant in UAE which, applying advanced
technologies, mostly showcases low energy consumption and a high
potential to be powered by renewable energies.
The main features of the pilot plant proposal is a seawater desalinisation
plant using reverse osmosis (SWRO) with a production of 1.000 m3
/day,
equipped with pre-treatment with membranes using micro/ultra-filtering
(MF/UF) and hybridised with membrane distillation (MD) units with the
goal of concentrating part of the brine generated in the process and
increasing the global production by 60 m3
/day.
Target
Generation of know-how and the development of our own technology,
on the basis of four research projects, focusing on desalinisation,
treatment and reuse of water, membranes and sustainable solutions.
Human capital and resources
This accomplishment is possible thanks to the effort of a team comprising
50 researchers specialising in membranes, the desalinisation process and
water treatment.
We have an R&D and innovation centre with a surface of around 3,000
m2
, located in Seville (Dos Hermanas), with cutting-edge facilities for
research, laboratories and control centres and telematics monitoring of
plants in operation.
Investment in R&D and innovation
In 2014, investment in R&D and innovation at the company reached
€7.6m (a sharp increase vis-à-vis the €4.7m in 2013) at a total of 28
projects under development (7 new projects this year), and this proves
the clear orientation of the company to innovation in its activities.
ABENGOA
WATER Annual Report 2014 / Corporate Social Responsibility | 04 Innovation and competitiveness
R&D and innovation plays a fundamental role in the water sector, both
from the viewpoint of the improvement of efficiency of current
production processes and in the development of new technologies for
water treatment.
The vision at Abengoa Water is based on a strong and decisive
commitment to innovation, research and development in subjects
concerning water such as desalination, drinking water, purification and
reuse.
The management policy at Abengoa Water includes its position on the
subject, considering innovation as a fundamental tool for the
sustainable development of the business, and differentiation,
improvement and competitiveness.
This is why Abengoa Water works with the best professionals in the
new technology development via its R&D+i department. Abengoa Water
currently has a solid portfolio of projects and initiatives of R&D+i, some of
which may become future business as technologies evolve and the
feasibility of the above is proven on an industrial and commercial scale.
There is a strategic R&D and innovation Plan setting out the strategy and
general technology vision of the organisation, in which framework a
series of R&D and innovation programmes are structured and developed,
from which multiple innovative projects arise using the latest know-how
and state-of-the-art technologies in the industry. This is why the
business views this process as being one of the main working lines of the
company, serving as a technology foundation to support the remaining
areas, imbuing high added-value to the activities and development of the
business.
In the scope of R&D and innovation, a highlight is that in the course of
2014, the company was selected as one of the four awardee companies
for the development of the “Renewable Energy Seawater Desalination
Program” fostered and co-funded by the Masdar Company. This was a
significant step forward for the Company as the award brings
recognition for its leadership in technology design and innovation in the
area of water. The scope of the work relates to the co-development,
p. 24

2011 2012 2013 2014 2014 1S 2014 2S
Explanation
Requested in the year 6 0 0 6 2 4 see Note 1
Accumulated applications 7 7 7 13 9 13 see Note 2
Granted in the year 0 1 1 4 0 4 see Note 3
Accumulated grantings 0 1 2 6 2 6 see Note 4
Requested in the year 6 2 6 7 2 5 see Note 5
Accumulated applications 7 9 13 20 15 20 see Note 6
Granted in the year 0 1 1 4 0 4 see Note 7
Accumulated grantings 0 1 2 6 2 6 see Note 8
Reporting Period 2014
Reporting Frequency Annual
Priority
patents
Patents
ABENGOA
WATER Annual Report 2014 / Corporate Social Responsibility | 04 Innovation and competitiveness
Patents
The relevance and importance placed by Abengoa Water in its R&D and
innovation activities makes it necessary to guarantee the protection of
these developments and research with legal industrial and intellectual
property tools.
Therefore, the organisation is the holder of rights on several relevant
developments, and at year-end 2014, there are a total of seven patents
requested in the year and four granted.
p. 25
Note 2:
Note 3:
Note 4:
Note 6:
Note 7:
Note 8:
Note 5:
5.1. The computation shall consider both priority patent applications, in addition to those purchased in the year, and
patents resulting from the start of national stages and regional offices (one by office in the case of EPO and GCC and
one by country in the case of national stages). PCT patents shall solely be accounted when it is the priority patent and
still had not been extended to national stages. At the time at which such PCT priority patent had been extended to
national stages, the application for a patent shall be accounted in each country, extensive to the recipient office in which
such PCT was applied for.
5.2. When a divisional patent was made on a request (priority request, extension of the priority request in another
country, EPO or PCT), as many divisional patents as parts into which it had been divided shall be accounted, as of the
year in which such division occurred.
Note 1:
In the case of abandonment of a patent already granted, this abandonment shall be subtracted from the computation
of priority patents granted accumulated in the year in which it was abandoned and whenever all the patents of the
same family had been abandoned.
In the case of abandonment of a patent, this abandonment shall be subtracted from the computation of priority patents
accumulated in the year in which it was abandoned and whenever all the patents of the same family had been
abandoned.
In the computation of priority patents granted, a patent is to be accounted as granted when at least one of the patents
of its family was granted although the patent was not a priority patent. In the case of acquisition of patents, these shall
be accounted when any patents in the family had already been granted.
In the case of abandonment of a patent already granted , this abandonment shall be subtracted from the computation
of granted patents accumulated in the year in which it was abandoned and whenever all the patents were of the same
family.
1.1. The calculation of priority patents considers both patents purchased (in this case to be calculated in the acquisition
year which does not have to match the priority year) with the patent applications, but in both cases soleLy the priority
patents shall be accounted, that is, the first patent or application for a patent requested (both in the case of national
office OEPM [Spanish Office for Patents and Trademarks], USA, etc. such as EPO, PCT etc.).
1.2. The patents or applications for divisional patents are accounted within the computation of priority patents
whenever the above had not arisen from a certain priority patent, and in the year in which these are created, which
does not need to match the priority year. Divisional patents arising from a patent of a non-priority family are regarded
within the account of patents requested in the year, and again the year in which these arise does not need to match the
priority year
1.3. The Continuation in Parts (US) and Addition Patents (ES) are accounted as an independent priority patent in the year
in which these are submitted which does not need to match the priority year.
1.4. Provisional requests of the USPTO are to be accounted in the calculation of priority patents, as these are always a
first request of the patent submitted, and therefore for the computation they shall be equivalent to a patent submitted
on a national level in the USA.
In the case of abandonment of any of the patents of the family, this shall be subtracted from the computation of
accumulated requested patents, irrespective of whether all patents in the family had been abandoned or not.
The count of patents granted in the year shall include both priority patents granted, and also those of the family which
had been granted (granted patents shall not include PCT patents or EPO patents until the entry into force of the
community pàtent, accounting all validations via EPO as granted with the exception of that of the country of the priority
patent).
In 2014, the feasibility of the implementation and certification of UNE
166002 at the organisation has been studied. A decision on the
matter shall be reached in 2015 on the basis of the conclusions, external
circumstances and framework strategies of Abengoa concerning R&D and
innovation.
Progress of the state of patents at Abengoa Water
R&D+i indicators

Commitment
and challenges
for Sustainable
Development
ABENGOA
WATER Annual Report 2014 / Corporate Social Responsibility | 05 Commitment and challenges for Sustainable Development p. 26
05

5.1 With our stakeholders
5.1.1. Employees
People are the capital asset generating value and wealth of the
organisation and, therefore, Abengoa Water safeguards the forging
of ideal conditions for its staff to flourish, with the goal being to foster
talent and attain excellence.
ABENGOA
WATER Annual Report 2014 / Corporate Social Responsibility | 05 Commitment and challenges for Sustainable Development
Abengoa Water, in the framework of its strategy and sustainable
development, focuses its commitment on:
• Service to clients
• Professional and human development of employees
• Development of sustainable solutions of water with full respect and
care for the environment
• Growth of the communities where its activities are being implemented
• Offer of new services, technologies and innovative solutions
surrounding water
The processes of the company are completed under an integrated
management system (IMS) which, since 2012, has a triple certification
from AENOR, an independent authority accredited by ENAC (Spanish
National Accreditation Authority).
- UNE EN ISO 9001: 2008 for quality
- UNE EN ISO 14001: 2004 for environmental management
- OHSAS 18001: 2007 for prevention of employment risks and
improvement of employee health and safety conditions
Abengoa Water follows the guidelines of GRI (Global Reporting Initiative)
for the definition, monitoring and measurement of sustainability
parameters for businesses and maintains an updated panel of
sustainability indicators on the basis of such system used as a method of
monitoring and measuring performance of the company and of the IMS.
Using this monitoring panel (including the ESIs – Environmental
Sustainability Indicators–), reliable information is collected on social,
environmental and economic aspects, strengthening efficiency of
management, improving decision-taking and minimising associated risks.
p. 27
Human capital by professional category 2014 2013 2012 (*)
Managers 22 20 25
Middle Managers 66 81 72
Engineers and qualified staff 153 104 86
Professional assistants 25 48 47
Operatives 116 124 126
Trainees 16 14 13
Total 398 391 369
Headcount 2014
Sex
Hombres 294
Mujeres 104
Age (figure excluding trainees)
20 - 30 90
31 - 40 202
41 - 50 81
51 - 60 23
> 60 2
G4-10, G4-DMA, G4-LA13

ABENGOA
As at 31 December 2014, the headcount of Abengoa Water amounted to
398 people - including trainees - and the figure was higher than that of
2013.
The turnover of employees (unwanted voluntary resignations) in 2014
was of two, the same as in 2013, and this reflects positively on
management.
In relation to the number of managers by countries, these are mostly
concentrated in Spain, and there are 15, and 7 managers are located
outside Spain, and in general terms the same levels as former years are
maintained.
p. 28
By geographical areas No. managers
Spain 15
China 2
India 1
Algeria 2
USA 1
Morocco 1
Attraction, development and retention of talent
Abengoa Water works to attract, grow and retain talent and ensures that
it has the necessary profiles to implement its strategy and objectives.
Abengoa Water fosters and facilitates traineeship programmes for
trainees by reaching agreements with universities, vocational training
institutes and business schools, through FOCUS-Abengoa Foundation,
and it is additionally present in specialised professional networks
employed as a tool for recruitment and identification of talent.
There is a full skills-based management programme for the assessment of
performance and professional development of all employees, completed
using the computer programme People Center in agreement with 12
skills provided, thus gaining simplicity and improving the efficiency of the
process.
Abengoa Water is working on a process to identify potential managers
and it assists them in their talent-development process using the Manager
Development Programme, supplementing the Intercommunication Plan,
boosting programmes for talent identification and professional projection.
Furthermore, there is a special system for such assessment based on a
360º Feedback methodology for managers, implanted for the entirety of
such managers.
In 2014, a work climate survey was completed laying the groundwork for
the proposal and materialisation of improvement actions in this regard.
Abengoa Water, on the basis of the monitoring of actions and
challenges of its CSR Strategic Plan in 2014, has successfully implemented
the extension of skills-based management in the companies in the USA
in 2014, starting actions in 2014 to attain the challenges proposed a year
earlier, which were: the introduction of a tutor role for new members, the
establishment of an action plan for the items with the worst assessment
in the climate survey, and the development of Professional Itineraries.
However, these are challenges planned for the forthcoming period, given
that they were not fully implemented in 2014.
G4-10, G4-EC6, G4-DMA

ABENGOA
Training
Training staff is one of the essential aspects, and 19,722.14 h of training
were delivered at the parent company in financial year 2014, and this
involved a figure of 49.31 training h on average per employee at the
company.
p. 29
Tipo de formación Asistencias formativas Horas realizadas
Formación idiomas 163 4.421,40
Formación corporativa 1.528 6.106,01
Formación prevención de riesgos 512 1.705,88
Formación general 997 7.530,00
Prácticas profesionales 13 3.396,00
Total general 3.213 19.722,14
In this context, Abengoa Water has its own course catalogue adapted to
its needs and targets where e-learning methods are prioritised. Training
levels in the company are maintained the same as in previous years.
New challenges
• Training concerning social responsibility and sustainable development
at our work centres, on the basis of an information dossier on water,
Abengoa Water and sustainable development
This challenge was made in the CSRR 2013, but it is maintained in this
period as its contents were completed at the end of 2014.
Labour policy
In the framework of the adhesion of Abengoa to the United Nations
Global Compact and as a result of the commitments contained in its
Code of Conduct, Abengoa Water is working under a labour
responsibility policy, integrated in its management system, guaranteeing
continuous development in social performance, with the commitment to:
• Integrate management of labour social responsibility in the corporate
strategy of the company
• Guarantee the compliance with applicable legal regulations and of any
other commitments made in this area
• Fostering the principles of the Global Compact in its scope of action
• Promoting and fostering personal and professional development of the
people at the company, nurturing the creation of ideal working
conditions and championing continuous training
• Recruiting, hiring, training and cultivating qualified professionals for the
performance of their activities, irrespective of their race, religion, colour,
age, sex, civil status, sexual orientation, nationality and physical or mental
disability
• Ensuring that there is a suitable preventive culture, in agreement with
the occupational risk prevention policy at the company and the OHSAS
management system
• Creating the necessary conditions to facilitate balance between the
personal life and professional lives of employees
• Assessing and revising social behaviour of the company, providing
transparent information on the above, and establishing programmes for
continuous improvement
Abengoa Water has a role called employee coordinator, who acts as a
worker representative to channel and deal with all matters concerning
employees in respect of the chairman of the organisation, in addition to
providing an ethical channel and employee portal whereby suggestions,
contributions and improvements suggested by staff are centralised and
managed, as stated in the previous sections of this document.
G4-15, G4-LA9,G4-LA10,G4-LA11,G4-DMA

ABENGOA
Remuneration policy
The remuneration policy at Abengoa Water fulfils legal regulations, and
considers the capacity, performance and quality of work, guaranteeing
equality in treatment and opportunities to the human team, with no
differences based on gender, professional category or geographical areas.
The chart below shows the percentage difference between the average
initial salary and the local minimum inter-professional wage (MIW),
considering the various professional categories for companies making up
80% of the headcount.
p. 30
2014 Average monthly salary paid by categories on joining €
MIW Graduate Clerical Operative
Spain €9,034.20 €30,748.00 €17,445.00 €20,628.15
Algeria €2,047.35 €5,539.86 - €4,788.24
India €498.06 €3,630.91 - €1,708.66
Ghana €696.84 - - -
Social benefits
In order to achieve a suitable labour climate or environment as a
foundation for the commitment of the organisation, employees (including
full-time and part-time employees) are offered social benefits to foster
work / life reconciliation in the framework of the rules laid down in this
regard by Abengoa.
Among these benefits, the following have been offered in 2014:
• Life and accident insurance
• Restaurant service at the work centre in Campus Palmas Altas
• Study grants
• Gymnasiums to do physical exercise and locations to complete group
activities, and also the organisation of and participation in internal
tournaments and other sports activities
• Subsidised nursery service at Campus Palmas Altas
• Medical service to improve the health coverage of employees at work
centres with over 300 people
• Pensions plan, designed in agreement with the special features of each
of the countries in which the company operates, applying the regulations
of each region
• Social assistance
• Summer residence at La Antilla (Huelva), available at affordable prices
for all employees in summer months
• Schedule flexibility at the main work centres
• Social assistance to employees: via a social action department, for the
follow-up of personal, family, social issues, or specific economic issues
• Social fund to assist employees in circumstances of economic need, via
the Focus-Abengoa Foundation
• Free transport service to Campus Palmas Altas from several locations in
the city of Seville
Protection of Human Rights
The international projection of Abengoa Water and its strategy make it
necessary to safeguard respect for human rights within the organisation,
of its value chain and area of influence, and the areas in which it
operates.
G4-11,G4-EC3,G4-EC5,G4-LA2, G4-LA7, G4-LA8, G4-LA13, G4-HR3, G4-DMA

The protection of fundamental human rights is integrated in the
procurement process, in which suppliers and subcontractors voluntarily
sign their adherence to the Social Responsibility Code (SRC), specifying
and communicating the policy on the issue.
In 2014 (the same as in previous years) there were no claims, incidents or
complaints on the matter and no activities involving risks to
discrimination, freedom of association, child exploitation or forced labour,
or violation of human rights and/or cases relating to the violation of the
rights of inhabitants of the locations, territories and communities where
its activities are carried out have been found.
In 2014, there was a successful initial diagnosis to implement and certify
Standard SA 8000 in the organisation, the conclusions of which are to be
studied in 2015 to take an appropriate decision and to start
implementation or not.
Work health and safety
The company integrates prevention of occupational risks in its strategy
and applies the above to all areas, organisational levels, staff,
subcontractors and activity lines.
The occupational risk prevention policy of Abengoa Water is drafted in
agreement with the compliance of applicable sector regulations in the
communities and countries in which it operates.
Abengoa Water has efficiently implemented a procedure to assess risks
at all work centres, drafted with the contributions of all employees, in
addition to a special control system of contractors.
In agreement with the prevention policy of Abengoa Water and Common
Management Rules, there is a Prevention Committee as a monitoring and
control body, comprising the management of the company, the
managers of each area, and the technicians of the prevention service. At
the committee, meeting on a quarterly basis, targets are set, the progress
of work hazards is analysed, together with the main statistical indicators
ABENGOA
In this vein, the company prohibits forced labour and child exploitation
and supports any actions addressed to eradicating the above when it is
able to do so. Abengoa Water submits all of its operations to continuous
assessment and review, measuring their impact on human rights and it
is doing this in over 14 companies that are part of its group and in the
continents were its activities are carried out.
All employees are under the single scope of application of supra-company
employment regulations, irrespective of the nature of the activities or the
countries in which such activities are completed. Moreover, and in
addition to being covered at all times by the legal system of each
country in which it works, legal regulations are especially important to
the company, materialising through collective bargaining agreements of
the industry, territory agreements or the agreements pertaining to the
company itself, signed by the workers, unitary representatives or the
trade unions, as applicable.
Abengoa Water respects and supports free association of workers, which
is regarded as a right and which it fosters and guarantees through
dialogue and permanent information to the representatives of each
division or department.
Prior information on any structural, functional or organisational changes
happening is placed at the disposal of employees, whether on a
one-to-one basis or via representatives or the managers of areas,
according to the pre-notice periods provided under legislation in force
and in collective bargaining agreements.
Abengoa Water is committed to all these principles in its labour practices
and has implemented the internal mechanisms to allow the guarantee
of professional actions of employees in agreement with the Universal
Declaration on Human Rights of the United Nations and the protocols of
the above.
Training is one of the most significant tools at its disposal to prevent
incidents connected to the violation of human rights, investing so that
employees are aware of corporate culture and also the mission, vision
and values of the organisation and the Code of Conduct.
p. 31
G4-LA5, G4-LA7, G4-LA8, G4-LA13, G4-HR3, G4-HR7, G4-HR10, G4-HR11, G4-DMA

allows an anticipation of client needs and facilitates the channelling of
their needs, improving the efficiency of their treatment.
Client satisfaction
Success in fulfilling our clients’ expectations is one of the requirements
and maxims of the company, and therefore their satisfaction is a
cornerstone of our business.
At Abengoa Water, in addition to committing to and guaranteeing
products, solutions and innovative and reliable services, we set in motion
and/or adapt or improve systems and tools allowing knowledge to be
gathered on the expectations, opinion and degree of satisfaction of our
clients, with the ultimate purpose of improving this perception where
applicable and whenever it is within our reach.
To attain this we use the following tools:
• Client satisfaction questionnaires
• Questionnaires on internal perception of staff
• Internal and/or client periodical meetings
• Analysis of causes of incidents, claims and complaints, whether internal
or from our clients
New challenges
With the goal of reinforcing the relationships and feedback from clients,
Abengoa Water is committed to continue working with the challenge of
reviewing the system of measurement of client satisfaction in detail, with
the purpose of improving the efficiency and adaptability to the context
and relationship with the type of client.
ABENGOA
on the issue, and work is completed on the annual planning of
prevention activities (PPA), on the basis of the risk-assessment results,
problem resolution reports (PRRs), improvement actions (IAs), internal and
external audit reports and the application of new legislation.
Awareness, information and training of staff is fostered, with the purpose
of building a solid prevention culture, which becomes obvious with the
internal target of zero accidents, fulfilled in 2014.
Some of the most relevant aspects or indicators in this regard in 2014 are
the following:
• The index of occurrence is 0, the same as in 2013 and less than in
2012, and this reflects better results on the issue and also stability
• The seriousness index is 0, the same as in 2013, and less than the result
of 2012
• Absences arising from work accidents amounted to 0.33 %
• The total percentage of absenteeism was 2.27 %, above the figure of
1.88 % in 2013, and there is room for improvement
• Absenteeism arising from common illnesses reached 1.57 %
In 2014, numerous training activities have been completed for ORP and
safety which have had a knock-on effect on the track record of good
results, such as for instance an Emergency Plan, Road Security, Biological
Agents, plant risks, PVD, etc.
5.1.2 Clients
Abengoa Water has appropriate tools for the management of its client
portfolio, with a highlight being the application of Business Action,
whereby management actions completed with each client are
coordinated, managing the large synergy potential among the
companies of Abengoa. This management model prevents duplicities,
p. 32
G4-DMA, G4-LA5, G4-HR7, G4-PR5

5.1.3 Suppliers
There are procedures allowing the management and control of
reputational risks throughout the supply chain and which contribute to
improve trust relationships between the company and its suppliers.
Suppliers of Abengoa Water are part of the business line of management
of construction (Abeinsa 100%), and other services, among which 30%
comprises companies of Abengoa and the remainder are external
(lawyers, consultants, etc.).
There are special procedures whereby purchases are assessed and there
is an annual assessment of the behaviour and performance of suppliers,
which need to be previously accepted under criteria of social
responsibility, sustainability and risks.
In 2014, no critical suppliers (with external risks) were found and
therefore no specific audits on suppliers were completed.
Significance of suppliers for development
Abengoa Water is aware of the significance of suppliers to realise a better
level of competitiveness and leadership on the market and to ensure high
added value, rigour and quality in the services rendered to end clients.
This is why Abengoa Water favours integration and alignment of its
suppliers in the activities, policies and commitments of the company.
Abengoa Water makes its suppliers participate in the preparation of
bids for clients, both in the completion of commercial activities (business
development) and in the multiple meetings and services to clients of our
solutions and proposals. Abengoa Water regards that the participation
of local suppliers in the implementation of its projects is key and this is
why it contributes to local economic development, the creation of local
employment and the settling of population.
ABENGOA
Guarantee of compliance of requirements and agreements
Thanks to the imperatives of the IMS at the company, mechanisms are
provided for identification, assessment, planning, control and monitoring;
guaranteeing the assessment of compliance with all legal sector
requirements applicable, in addition to others of another nature which
had been committed to and/or agreed to by clients.
In 2014, no incidents arising from the non-compliance of legal
regulations and/or voluntary codes of clients were detected.
Communications, marketing and privacy
For Abengoa Water, this issue is a key element for its activities as an
essential communication medium for the projection of its image and
behaviour towards all the external parties concerned and stakeholders.
There is an internal procedure for the control of external communications
included in the IMS of the organisation. This control system involves the
existence of a chain or flow of authorisations and internal approvals
finally arriving to the chairman of the company in order to ensure the
alignment of the above with the strategy of the organisation.
Abengoa Water guarantees the validity, integrity and security of
information in its power and, in particular, the personal information
relating to clients. To succeed in this goal, there is a security policy
encompassing all companies within Abengoa Water.
In 2014, no incidents, claims or issues relating to the respect of privacy of
data and/or client communications have been identified.
In this vein, Abengoa Water reported its performance and commitment
on the issue of social responsibility in 2014, and published the CSRR 2013
on the company’s website.
p. 33
G4-DMA, G4-LA14, G4-LA15, G4-PR5

A focal point in this regard is the value provided by local companies to
the value and supply chain of Abengoa Water, whilst at the same time
fostering the expansion, consolidation and progress of the above,
increase the hiring of employees on their staff, internationalising, etc.
Of vital importance is the fact that projects of Abengoa Water contribute
in themselves to produce and/or manage water, a scarce resource, in a
sustainable manner in such communities, satisfying the basic need of
availability of water in these areas and benefitting development.
Abengoa Water uses the Focus-Abengoa Foundation as an avenue for
part of its social action. Since its creation in 1982, the Foundation is
accommodated at the heart of Abengoa and it is the active tool to
orchestrate the social work of the various business groups, including
Abengoa Water. The foundation is involved in projects for social
integration and re-integration, cooperation in the defence of the
environment, and other activities linked to technology and social
development.
In 2014, Abengoa Water took part in programmes of Abengoa for time
donation (bank of tasks) and solidarity holidays.
In this frame of reference, cooperation has been supplied with time
donations of 25 h, which was more than the hours totalled in 2013 (19
hours), and also a total of 361 hours of volunteering, 336 h of which
took place on solidarity holidays. 28 % of the hours devoted in the
entirety of Abengoa to remote volunteering came from Abengoa Water,
which was less than the 50 % figure recorded in 2013.
Actions in Ghana were patent, with training activities for communities
close to the plant in Accra, which included the distribution of desalinated
water to break psychological barriers surrounding its consumption.
Additionally, in the framework of the sustainability agreements reached
by Abengoa with Manchester United Football Club, Abengoa Water shall
propose and implement solutions to revamp water management at Old
Trafford, especially rainwater, with improvements of the purifying station
and the treatment of well water, etc.
ABENGOA
Social responsibility code for suppliers
Since 2012, Abengoa Water requires its suppliers to adhere to the Social
Responsibility Code (SRC) for suppliers and subcontractors, including
clauses based on the United Nations Global Compact and inspired by
international standard SA 8000.
In 2014, we have not detected any incidents or claims arising from
non-compliance with the principles enforceable for our suppliers and
subcontractors on the subject of corporate social responsibility.
It was not regarded necessary to create a section of the website of
Abengoa Water for suppliers including SRC information, as such
information is channelled through and supported by the website of
Abengoa.
With the purpose of reinforcing the quality of relationships with suppliers,
training such suppliers on sustainable development, managing and
controlling reputational risks, in 2014 the contents of an informational
dossier on water, Abengoa Water and sustainable development were
released, which is also geared at suppliers. This challenge was proposed
in the CSRR 2012 and it is still in force in 2014 as it is still in the
preparation stage.
New challenges
• Laying out, disseminating and using the dossier prepared
5.1.4 Community
Abengoa Water is committed to sustainable development jointly together
with the communities in which it is present and where it is developing
projects, the construction and operation of its plants and sustainable
solutions.
p. 34
G4-EC9, G4-LA14, G4-LA15, G4-SO1, G4-SO2, G4-DMA, G4-SO9, G4-SO10, G4-PR5

- San Antonio Hispanic Chamber of Commerce
- American Water Intelligence
- Centa (Seville)
- Official Chamber of Commerce of Spain in China, Office in Beijing
- 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)
The challenges posed in the preceding year have been launched in 2014,
with the first steps being taken for the future propelling of a corporate
volunteering programme. Notwithstanding the initial actions (meetings)
completed, the project has been halted to be re-launched under the same
umbrella provided by Abengoa. Notwithstanding the above, our
challenges in this area shall be the development of lines of social
assistance and/or environmental measures aligned with our mission,
vision and values.
ABENGOA
Also noteworthy is the membership of the company to numerous
associations, offices, institutions and agents connected to the community
in the various countries where it acts and/or on an international level,
including the following prominent organisations:
- 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)
- Eureka Acqueau Cluster (Acqueau)
- Water Supply and Sanitation Technology Platform (WssTP)
- Spanish Technology Platform of Environmental Technologies (Planeta)
- Spanish Technology Platform for Water (PTEA)
- Technology Association for Water Treatment (ATTA)
- Spanish Association for Supply and Sanitation (AEAS)
- Spanish Association for Desalinisation and Reuse (AEDyR)
- Water Reuse Association (WRA)
- Texas Water Conservation (TWCA)
- Texas Desal. Association (TDA)
p. 35
G4-16, G4-EC9, G4-SO1, G4-SO2, G4-DMA, G4-SO9, G4-SO10

ABENGOA
Improvement of environmental
management
Abengoa Water has a strong commitment to the improvement of its
environmental management, set forth in its management policy and
materialising in its IMS system, which focuses on the improvement of the
environmental impact of its activities.
The integrated management system (in agreement with international
standard ISO 14001:04) allows the company to be aware of the impact of
its activities to reduce risks and generate opportunities in
environmental issues, using technologies to assist in the prevention,
mitigation or adjustment of such impact.
Abengoa Water is committed to using natural resources in a rational
way and guarantees environmental sustainability of its products, services
and processes, completing an environmental analysis prior to starting its
activities, investments and studies.
Abengoa Water, in the framework of its IMS, proposes improvements,
conducts internal audits and studies targets, and has managers in
environmental issues and sustainability coordinating such management
at all work centres, projects, plants and activities.
Abengoa Water is aware of the need and importance that all members
of the organisation know the impact of its activities on the environment,
both on the normal functioning of the above and in potential situations.
Given the above, any training on environmental issues is included in the
general training processes of the company, with periodical training plans
that involve a systematic assessment of the efficiency of the above. In
2014, training on the environment has been delivered to staff to improve
awareness and management in work roles.
Moreover, and as mentioned beforehand, since 2012, Abengoa Water
employs and maintains a panel of indicators relating to sustainability. The
panel is known as the System of Environmental Sustainability Indicators
(ESAs), which is being incorporated into the IMS to improve the
management of the business.
The purpose of this system is to collect consolidated and reliable data
concerning relevant quantitative and qualitative indicators on
sustainability, for the good management of the above and to ensure
transparent reporting to stakeholders of the company.
The indicators system (ESA) contemplates environmental groups of items
such as water, energy, odours, noise, spills, soils and underground water,
emissions, raw materials, products and services, waste, transport and
biodiversity.
Abengoa Water keeps its environmental policy updated on its website,
and it has established and/or maintains targets and improvement plans in
environmental aspects such as emissions, water consumption, and energy
efficiency, among other issues.
Combat against climate change and
GHG emissions
Combating climate change and its relationship with water scarcity is one
of the main pillars supporting our commitment to sustainability. In this
context, this position is included in the integrated management system
policy.
Climate change is understood at Abengoa Water from two viewpoints,
on the one hand, concerning management of the impact of this
phenomenon on the company and, on the other, from the valuation on
markets of the commitment of Abengoa Water to searching for solutions
to contribute to resolving the issue of global warming.
Abengoa Water applies Abengoa’s own methodology to gain knowledge
5.2. With the environment,
climate change and biodiversity
G4-14, G4-EC2, G4-EN30, G4-SO1, G4-SO2, G4-SO9, G4-SO10, G4-DMA

ABENGOA
on and to inventory GHG emissions of its activities and the monitoring of
such emissions, including both direct and indirect emissions, and
encompassing those of suppliers and subcontractors. For Abengoa Water,
GHG emissions are part of the mix of variables and criteria to pursue in
the development or start-up of activities, projects and feasibility studies.
The aim of the inventory consists of an availability of in-depth knowledge
on GHG emissions causing climate change, to assess the situation of the
above in respect of competitors, identifying opportunities for
improvement, reducing risks, appraising the environmental commitment
of suppliers and labelling products and services of the company, including
an amount of GHG emissions per unit of product or service provided in
CO2 equivalent (Carbon Footprint).
The Carbon Footprint of Abengoa Water was 3.16 Kg CO2/m3
of
desalinated water in 2014, which was somewhat above the figure for
2013, but lower than the total of 2012, which stood at 3.33 Kg CO2/
m3
. Therefore the company continued with the sustained reduction of
its figures since 2011, where the total was 3.37 Kg CO2/m3
. A further
highlight is that in 2014, the global footprint was calculated using the
procedure and framework guidelines of Abengoa.
This indicator is measured in agreement with the parameters and
requirements of internationally-recognised protocols such as the GHG
Protocol, and this inventory system is verified by an independent third
party (AENOR), in agreement with the international standard ISO 14064.
New challenges
• Extension of the computation of the carbon footprint to other
products/services, when the above are developed. This challenge, starting
in previous years, is maintained as it still has not become applicable
Improvement and conservation of
biodiversity
Abengoa Water is aware that the loss of biological diversity is one of the
most important issues facing the current world, and that companies are
significant actors in this process.
Abengoa Water manages the impact of the organisation on nature sites
and the biological wealth of the locations where it acts, from the initial
stages of its activities (development of the business and management of
design), up until the end of the useful life of its plants and facilities, and
also in the course of the process of management of construction, and
during the operating and production stages.
In this vein, the policy of the integrated management system entails the
concept on the basis of the express commitment to sustainable
development and care for communities, which is implicitly extensive to
the care for and conservation of biodiversity: nature sites, ecosystems,
flora, fauna, inherent natural values, etc.
Abengoa Water considers and submits to a follow-up the impacts of its
activity on biodiversity in its internal procedure for the identification and
assessment of environmental issues, and this work is accentuated in the
project stage with the incessant search to suitably fulfil such procedure,
above all in relation to potential impact on sensitive areas, always
considering industry regulations applicable in each case in the various
countries where operations take place.
As a consequence of regulatory processes to authorise facilities, it was
necessary to fulfil the stage of worksite and/or operation with
environmental conditions relating to biodiversity such as the drafting of
plans for landscape integration and/or the implementation of reforesting,
actions centring on the protection of plant and animal species, etc. In
addition, in this regard it is of paramount importance to draw up
Monitoring Plans on the impact of brine waste at desalination plants.
The challenge of drawing up biodiversity maps has been refocused as the
G4-EC2, G4-EN30, G4-DMA

ABENGOA
Raw materials
Energy
company does this implicitly in processes of go/no go on an
environmental level in the stage of the project and environmental impact
studies or study of alternatives. Furthermore, as a result of the analysis of
relevant facts this item is outside the range of relevance (see section 2),
and therefore the CSR proposals linked to biodiversity are not currently
applicable to the company’s strategy.
Value of the main environmental
indicators
This section provides the magnitudes of the main environmental
indicators of Abengoa Water, which have been computed on the basis
of special protocols for the measurement and calculation of each
indicator. Given the nature of the activities completed by Abengoa
Water, we offer the most relevant elements associated to the various
environmental aspects, and the purpose is not to furnish a comprehensive
list of all of the above, but instead to aggregate and consolidate available
data to provide an adjusted and real image of the environmental impact
of the organisation.
Water
Material consumption
(Tonnes)
2014 2013 2012
Total 8.330,09 12.849,47 12.324,29
Oils/ Greases / Waxes 0,53 2,557 2,48
Paper 1,069 1,615 3,60
Non renewable Chemichals 8327,33 11348,00269 11147,31
Minerals 0,907 1,239 1,21
Renewable Chemichals 0 1496,00 1169,50
Recovering 0,2520 0,1398 0,14
Direct consumption of energy
(Terajoules)
2014 2013 2012
Natural Gas 0,000 0,183 0,14
Petroleum 2,060 37,740 1,73
Indirect consumption of
energy (kWh)
2014 2013 2012
Electric power 241.044.925 249.850.307 226.175.371
Total collection of water by sources (m3
) 2014 2013 2012
Network Water 2.059,76 2.215,93 2.150,70
Seawater 157.726.095,32 168.103.473,00 151.085.993,90
Volume of recycled and reused water (m3
) 2014 2013 2012
Use/process 172,40 699,84 717,12
Production (m3
) 2014 2013 2012
Produced water
(handover to third
parties for reuse)
72.175.021 76.065.404 70.649.432,00
G4-EN1, G4-EN2, G4-EN3, G4-EN4, G4-EN5, G4-EN6, G4-EN7, G4-EN8, G4-EN9, G4-EN10, G4-EN11, G4-EN12, G4-EN13, G4-EN14, G4-EN15, G4-EN16, G4-EN17, G4-EN18, G4-EN19,
G4-EN20, G4-EN21, G4-EN22, G4-EN23, G4-EN24, G4-EN25, G4-EN26, G4-EN27, G4-EN28, G4-EN30, G4-EN31, G4-DMA, G4-EN32, G4-EN33

Environmental initiatives
Throughout 2014 several initiatives were completed to make our business
model more sustainable as far as the environment is concerned.
With the goal of reducing GHGs of all activities of the company, thus
saving emissions produced by transport due to work, by fostering
videoconferencing in committees and distance meetings, and promoting
online training.
Therefore, in addition to the measures, mobility plans and technologies
fostering sustainability at the Campus de Palmas Altas (Seville), a
further highlight is the sustainability of the R&D and innovation centre of
Dos Hermanas (Seville), equipped with systems to capture solar energy
and ACS heating systems, systems for the use of ground-based thermal
inertia, collection of rainwater for irrigation, use of recycled and
recovered materials, and a control system of the facilities for energy
saving and the inventory and offsetting of CO2 emissions thanks to an
energy audit completed.
Moreover, in 2014, a series of targets have been proposed and assessed
at Abengoa Water within environmental programmes for the
management of the organisation, which are submitted to periodical
assessment and corrective actions in the framework of the IMS.
ABENGOA
Emissions, spillage and waste
Environmental management and biodiversity
Total weight of waste managed (Tonnes) 2014 2013 2012
Not hazardous 42,260 20,061 11,760
Dangerous for the environment (*) 13,050 4,740 1,220
(*) Data including managed amounts of noxious and hazardous waste jointly.
Environmental expenses and investment (€) 2014 2013 2012
Environmental training 6.377,52 4.831,00 1.590,00
External certification of management systems 10.873,50 13.926,00 21.301,00
Persons/activities 90.000 90.000,00 90.000,00
Treatment/removal of waste 4.400,73 4.570,26 Sin datos
Other costs 22,5 Sin datos 171,24
Total greenhouse gas emissions (Tonnes of
CO2)
2014 2013 2012
Total verified emissions 227.979,95 243.734,24 235.192,16
Water spilled (m3
) 2014 2013 2012
Brine (discharge to mass of surface water) 88.313.865 90.995.538 72.726.819,71
G4-14, G4-EN1, G4-EN2, G4-EN3, G4-EN4, G4-EN5, G4-EN6, G4-EN7, G4-EN8, G4-EN9, G4-EN10, G4-EN11, G4-EN12, G4-EN13, G4-EN14, G4-EN15, G4-EN16, G4-EN17, G4-EN18, G4-
EN19, G4-EN20, G4-EN21, G4-DMA, G4-EN22, G4-EN23, G4-EN24, G4-EN25, G4-EN26, G4-EN27, G4-EN28, G4-EN30, G4-EN31, G4-EN32, G4-EN33

GRI G4
Content Index
ABENGOA
WATER Annual Report 2014 / Corporate Social Responsibility | 06 GRI G4 Content Index p. 40
06
G4-DMA

ABENGOA
General Standard Disclosures
General Standard Disclosures Page / direct answer Omission(s) External Assurance
Strategy and analysis
G4-1 2,3,4 Yes, 54
G4-2 4 Yes, 54
Organizational profile
G4-3 12 Yes, 54
G4-4 12 Yes, 54
G4-5 13 Yes, 54
G4-6 15 Yes, 54
G4-7 11,12,13 Yes, 54
G4-8 15,16,17 Yes, 54
G4-9 16,17 Yes, 54
G4-10 27,28 Yes, 54
G4-11 30 Yes, 54
G4-12 12 Yes, 54
G4-13 9 Yes, 54
G4-14 21,36,39 Yes, 54
G4-15 6,29 Yes, 54
G4-16 35 Yes, 54

ABENGOA
Identified material aspects and boundaries
G4-17 9 Yes, 54
G4-18 6,7 Yes, 54
G4-19 7 Yes, 54
G4-20 7 Yes, 54
G4-21 7 Yes, 54
G4-22 6 Yes, 54
G4-23 7 Yes, 54
Stakeholder engagement
G4-24 8 Yes, 54
G4-25 8 Yes, 54
G4-26 7,8 Yes, 54
G4-27 8 Yes, 54
Report profile
G4-28 6 Yes, 54
G4-29 6 Yes, 54
G4-30 6 Yes, 54
G4-31 10 Yes, 54
G4-32 4, 54,55,56 Yes, 54
G4-33 6 Yes, 54
Governance
G4-34 53 Annual Report 2014 Abengoa Yes, 54

ABENGOA
G4-41
152 Annual report 2014 Abengoa
The duties and competencies according to the
established rules can be summarized as follows:
reporting to the board on the company’s annual
accounts, informing on changes in accounting
criteria, overseeing internal auditing functions,
calling board meetings and having an
understanding of the !nancial reporting process
and internal control systems.
Yes, 54
G4-53
153 Annual report 2014 Abengoa
Pages 65 and 66 of the annual report on the
remuneration of directors. “By virtue of the
duties performed by the Board of Directors,
policy regarding remuneration of Abengoa
directors is prepared, debated and formulated
within the Appointments and Remuneration
Committee, taking the resulting proposal up
with the Board of Directors to be submitted for
approval by the company’s General
Shareholders’ Meeting.
Yes, 54

ABENGOA
Ethics and integrity
G4-56 13 Yes, 54
G4-57 13 Yes, 54
G4-58 13 Yes, 54
Specific Standard Disclosures
DMA and Indicators Page / direct answer Omission(s) External Assurance
Category: Economic
Material aspect: Economic performance
G4-DMA 11,12,13,14 Yes, 54
G4-EC1 17 Yes, 54
G4-EC2 36,37 Yes, 54
G4-EC3 30 Yes, 54
G4-EC4 28,139 Annual Report 2014 Abengoa Yes, 54
Material aspect: Market presence
G4-DMA 11,12,13,14 Yes, 54
G4-EC5 30 Yes, 54
G4-EC6 28 Yes, 54
Material aspect: Indirect economic impacts
G4-DMA 34,35 Yes, 54
G4-EC7 130 Annual Report 2014 Abengoa Yes, 54
G4-EC8 130 Annual Report 2014 Abengoa Yes, 54
Material aspect: Procurement practices
G4-DMA 33,34 Yes, 54
G4-EC9 34,35 Yes, 54

ABENGOA
Category: Environmental
Material aspect: Materials
G4-DMA 36,37,38,39 Yes, 54
G4-EN1 38,39 Yes, 54
G4-EN2 38,39 Yes, 54
Material aspect: Energy
G4-DMA 38,39 Yes, 54
G4-EN3 38,39 Yes, 54
G4-EN4 38,39 Yes, 54
G4-EN5 38,39 Yes, 54
G4-EN6 38,39 Yes, 54
G4-EN7 38,39 Yes, 54
Material aspect: Water
G4-DMA 38,39 Yes, 54
G4-EN8 38,39 Yes, 54
G4-EN9 38,39 Yes, 54
G4-EN10 38,39 Yes, 54
Material aspect: Biodiversity
G4-DMA 38,39 Yes, 54
G4-EN11 38,39 Yes, 54
G4-EN12 38,39 Yes, 54
G4-EN13 38,39 Yes, 54
G4-EN14 38,39 Yes, 54
Material aspect: Emissions
G4-DMA 38,39 Yes, 54
G4-EN15 38,39 Yes, 54
G4-EN16 38,39 Yes, 54

ABENGOA
G4-EN17 38,39 Yes, 54
G4-EN18 38,39 Yes, 54
G4-EN19 38,39 Yes, 54
G4-EN20 38,39 Yes, 54
G4-EN21 38,39 Yes, 54
Material aspect: Effluents and waste
G4-DMA 38,39 Yes, 54
G4-EN22 38,39 Yes, 54
G4-EN23 38,39 Yes, 54
G4-EN24 38,39 Yes, 54
G4-EN25 38,39 Yes, 54
G4-EN26 38,39 Yes, 54
Material aspect: Products and services
G4-DMA 38,39 Yes, 54
G4-EN27 38,39 Yes, 54
G4-EN28 38,39 Yes, 54
Material aspect: Compliance
G4-DMA 36,37,38,39 Yes, 54
G4-EN29 There is no fines Yes, 54
Material aspect: Transport
G4-DMA 86,89 Annual Report 2014 Abengoa Yes, 54
G4-EN30 36,37,38,39 Yes, 54
Material aspect: Overall
G4-DMA 38,39 Yes, 54
G4-EN31 38,39 Yes, 54
Material aspect: Supplier environmental assessment
G4-DMA 38,39 Yes, 54

ABENGOA
G4-EN32 38,39 Yes, 54
G4-EN33 38,39 Yes, 54
Material aspect: Environmental grievance mechanisms
G4-DMA 91 Annual report 2014 Abengoa Yes, 54
G4-EN34 There is no reclamations Yes, 54
Category: Social
Sub-category: Labor practices and decent work
Material aspect: Employment
G4-DMA 27,28,29,30 Yes, 54
G4-LA1 28,101,173 Annual Report 2014 Abengoa Yes, 54
G4-LA2 30 Yes, 54
G4-LA3 101 Annual Report 2014 Abengoa Yes, 54
Material aspect: Labor/ Management relations
G4-DMA 107 Annual Report 2014 Abengoa Yes, 54
G4-LA4
159 Annual Report 2014 Abengoa
Abengoa employees are informed beforehand
of any structural or organizational changes oc-
curring within the company, whether individua-
lly or through their representatives, in accor-
dance with prior notice timeframes established
under the law and in collective agreements
Yes, 54
Material aspect: Occupational health and safety
G4-DMA 31,32 Yes, 54
G4-LA5 31,32 Yes, 54
G4-LA6 28,113 Annual Report 2014 Abengoa Yes, 54
G4-LA7 30,31 Yes, 54
G4-LA8 30,31 Yes, 54

Abengoa Water's CSR Report

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Abengoa Water's CSR Report