Job creation % 0.24 % Voluntary turnover 4.89 % 4.25 % Critical voluntary turnover Critical voluntary turnover 0.63 % 0.76 %

Transcription

1 Responsible Management Balance Sheet for the first half of 2014 Economic dimension Total revenue (k ) 3,405,487 3,402,301 Purchases from local suppliers % % Payment to the Public Administration (k ) 66, ,273.4 Significant financial support received from governments (k ) 16,232 6,719 R&D&I Investment in R&D&I (M ) R&D&I employees Patents accumulated and applied for R&D&I investment effort (R&D&I investment/ revenues )*100 % Social dimension Employees Job creation % 0.24 % Voluntary turnover 4.89 % 4.25 % Critical voluntary turnover Critical voluntary turnover 0.63 % 0.76 % Female employees In management positions % % In middle management positions % % Training (hours of training / number of employees) Absenteeism 1.86 % 2.61 % Frecuency rate Work-related accidents Severity rate Suppliers Analysis of suppliers with respect to human rights, laboral practices and environmental risks (1) 12,391 - Percentage of the total of high-risk suppliers with respect to human rights, laboral practices and environmental risks that have been audited 2.61 % 7 % Communities Total investment in social action (M ) Countries in which Abengoa operates and has social engagement activities Volunteering hours 2,612 1,972 FCPA Compliance Analysis carried out in accordance with the FCPA 3,587 1,949 Percentage of employees trained in company anti-corruption policies 943 4,428

2 Environmental Energy Energy consumption (GJ) (primary, electrical, thermic) 41,653,425 32,608,958 Renewable energy produced Solar (kw/h) 1,057,110,000 - Biofuel (m 3 ) 2,078,924 - Emissions Direct emissions (t CO 2eq ) Direct emissions from biomass (t CO 2eq ) Indirect emissions (tco 2eq ) Water withdrawal 2,004,329 1,466,997 1,984,842 1,413,498 1,171,992 2,663,910 Desalinated water produced (Millon m 3 ) Sea water withdrawal (Million m 3 ) Water withdrawal from other sources (Million m 3 ) ( ) Indicators reported at the end of the corresponding year. (-) Indicators without values. Indicators included for the first time in the 2014 Responsible Management Balance Sheet, not published in the first half-year 2013 Responsible Management Balance Sheet. (1) The data on supplier analysis pertaining to matters of human rights, labor practices and environmental impact included human rights-related analyses only in 2013; it has not been added in this balance sheet for this reason.

3 Responsible Management Balance Sheet Indicators Economic dimension Total revenue: total of company product sales and provision of services and construction contracts. Purchase volume: sum total of expenditures attributed to purchasing products and services. Purchases from local suppliers: sum total of expenditures attributed to purchasing products and services from local providers divided by the sum total of expenditures attributed to purchasing products and services in said country * 100%. A local supplier is understood to be any provider who has a fixed business base in the country in question, is considered to be a resident of the same for tax purposes, and issues their invoices with a tax identification numbers issued by the tax authority in said country. Payment to Public Administration: total amount of taxes paid by group companies. Included in this total are the following taxes: Income tax - Tax on employee wages - Movable capital yield tax (interest, dividends) - Rental tax - Value-Added Tax [VAT to be paid in / to be returned = VAT paid (positive sign) + VAT charged (negative sign)] - Canary Islands Indirect General Tax [IGIC to be paid in / to be returned = IGIC paid (positive sign) + IGIC charged (negative sign)] - Tax on economic activities - Real estate tax - Equity transfer tax = onerous equity transfers + corporate operating tax + tax on documented legal acts - Construction taxes and fees - Ecological taxes - Other taxes, fees and levies Significant financial support received from governments: significant direct or indirect financial benefits that do not represent a transaction of goods or services, but which rather imply an incentive or compensation for actions performed, costs of acquiring assets or expenditures incurred. No. of employees dedicated to R&D&I: all employees (without including scholarship holders or interns) whose main duties are devoted to R&D&I (not limited to researchers only) and/or who provide service solely to R&D&I. Patents accumulated and applied for: number of accumulated patents requested and granted to date.

4 Social dimension Job creation: percentage of employment created over the same period of the previous year, taking into consideration company staff data as of the end of the period. Critical voluntary turnover: number of critical exits divided between average staff (excluding interns and operators) * 100%, considering the past 12 months. Total voluntary turnover: number of voluntary exits divided between average staff (excluding interns and operators) * 100%, considering the past 12 months. A voluntary exit is understood to occur whenever an employee voluntarily leaves the company. This indicator gauges the company s ability to retain talent. Women in senior management positions: total number of women holding senior management positions over the total number of the company s members of senior management as of the end of the period. Women in middle management positions: total number of women holding middle management positions over the total number of the company s members of middle management as of the end of the period. Training (hours over the average number of employees): average number of training hours conducted per employee. Training hours are understood to be the sum total of hours performed or dedicated (convened hours are not computed) to training. In calculating the average number of training hours per employee, internship hours were not taken into account, and the data was taken from the average staff figure without including interns. Absenteeism: sum total of hours of absenteeism among company employees divided by the total number of working hours * 100. Work-related accident rate: this refers to the occurrence of accidents affecting company employees on occasion or consequence of work. - Frequency rate: number of accidents for every million hours worked - Severity rate: number of lost working days for every thousand hours worked Supplier analyses involving human rights, labor practices and environmental impact: screenings performed among suppliers in the areas of human rights, labor practices and environmental impact (excluding internal suppliers within Abengoa). Total number of high-risk suppliers in terms of human rights, labor practices and environmental impact that have been audited: number of

5 high-risk suppliers detected in matters of human rights, labor practices and environmental impact that have undergone auditing over the total number of high-risk suppliers detected after undergoing evaluation according to their country of location and nature of the product or service supplied or type of activity. Investment in social action: total investment made in CSR actions or activities undertaken by the company. This figure includes: Voluntary donations, sponsorships and community investment funds where beneficiaries are external to the company. - Expenditure outlay in ongoing social action programs or facility operation. Countries in which the company operates and conducts social engagement activities: total number of countries in which the company operates and conducts social engagement activities or investment in social action. Volunteering hours: total number of hours dedicated to volunteering by company employees through distance volunteering through the program for donating time or carrying out on-site volunteering through the CSR actions or activities carried out by an Abengoa company, the solidarity vacation program and the corporate volunteering calendar included under the PE&C (People, Education and Communities) social action program. The PE&C Program is Abengoa s most significant social development program and has been implemented in seven countries: Argentina, Peru, Brazil, India, Mexico, Chile and Spain. FCPA compliance analyses performed: total number of analyses performed to verify compliance with the Foreign Corrupt Practices Act, the U.S. law pertaining to corrupt practices abroad. Employees trained in the company s anticorruption policies and procedures: total number of employees who have received training in the area of anticorruption. Included are courses conducted on the company s Code of Conduct. Environmental dimension Energy consumption (GJ): energy consumption (use of primary, electrical and thermal energy). Renewable energy produced: renewable energy produced by the company. - Renewable energy produced. Solar (kwh): solar energy produced using concentrating solar and photovoltaic technology. - Renewable energy produced. Biofuel (m 3 ): biofuels produced.

6 Direct emissions (t CO 2 eq): direct emissions released into the atmosphere as the result of company activity, without including biomass. Direct emissions come from sources owned by or under the control of the company. Direct emissions from biomass (t CO 2 eq): direct emissions produced by company activity and which are derived from biomass. Indirect emissions (t CO 2 eq): indirect emissions released into the atmosphere and produced by company activity. Indirect emissions are the result of company activities but have their origin in sources that are neither owned nor controlled by the company: emissions resulting from the production of electricity used by the company, transportation of acquired fuel, employee transportation and commutes, emissions from the supplier chain. Desalinated water produced (Millions of m 3 ): total amount of desalinated water produced through the processes for desalinating seawater performed by the company. Seawater withdrawal (Millions of m 3 ): total amount of water withdrawn for the desalination processes carried out by the company. Withdrawal of water from other sources (Millions of m 3 ): total amount of water withdrawn from a source other than seawater: river water, grid water, well water, rainwater and used water.

7 A free translation from the original in Spanish. In the event of a discrepancy, the Spanish language version prevails. INDEPENDENT ASSURANCE REPORT ON THE RESPONSIBLE MANAGEMENT BALANCE SHEET 30 JUNE 2014 To the Board of Directors of Abengoa, S.A., Scope of our work We have carried out a review, under a limited assurance engagement, of the indicators contained in the Responsible Management Balance Sheet (hereinafter the Balance Sheet ) of Abengoa, S.A. and its group of companies (jointly referred to in this report as Abengoa ), for the first half-year ended 30 June 2014, reviewing their adaptation to the Sustainability Reporting Guidelines of the Global Reporting Initiative (GRI) version 4 (hereinafter G4 ) and to the internal Protocols of Abengoa s Integrated Sustainability Management System (ISMS). Abengoa s Management responsibility The preparation of the Balance Sheet, and its contents, are the responsibility of Abengoa s Management, which is also responsible for defining, adapting and maintaining its internal control and management systems where information is obtained. Our responsibility Our responsibility is to issue an independent limited assurance report based on the procedures applied in our review, which exclusively refers to information for the 2014 first half-year. This report is issued in accordance with the terms and conditions of our engagement letter dated 25 June We have carried out our review in accordance with the Standard ISAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC). Our review has consisted of questions addressed to Abengoa s Management, and certain divisions of Abengoa which have participated in the preparation of the Balance Sheet, and application of certain analytical procedures and sample-based testing which are generally described below: Interviews with the personnel of Abengoa to learn about the processes for gathering the information and the control environment applied to each indicator and to obtain the information required for the external review. Analysis of the adaptation of the indicators included in the Balance Sheet to the contents of the Sustainability Reporting Guidelines GRI, version 4, and of the internal Protocols of Abengoa s Integrated Sustainability Management System (ISMS). Analysis of the processes used in compiling and in internal control and validating the indicators presented in the Balance Sheet, including review of controls. Verification, through analytical procedures and sample-based testing reviews, of the reliability of the indicators included in the Balance Sheet and that such information has been properly compiled on the basis of the data provided by Abengoa s information sources. PricewaterhouseCoopers Auditores, S.L., C/Concejal Francisco Ballesteros, 4, Sevilla, España Tel.: / , Fax: , R. M. Madrid, hoja , folio 75, tomo 9.267, libro 8.054, sección 3ª. Inscrita en el R.O.A.C. con el número S CIF: B

8 In the case of financial information included in the Balance Sheet, we have verified that it is obtained from the Consolidated condensed interim financial statements of Abengoa for the 2014 first half of the year, which were audited by independent third parties and with an audit report dated 11 August Verification that data on energy consumption and greenhouse gases emissions included in the Balance Sheet and its adaptation to Abengoa s internal standard NOC-05/003 have been audited by independent third parties in accordance with ISO :2012 and with an audit report dated 1 September The scope of a limited assurance review is substantially lower than that of a reasonable assurance engagement and, accordingly, provides less assurance. In no event should this report be understood to be an audit report. Independence We have performed our review in accordance with the independence rules set down by the Code of Ethics of the International Federation of Accountants (IFAC). Our work has been carried out by a team of specialists in social, environmental and economic business performance with a wide range of experience in reviews of information of this kind. Conclusion On the basis of the results of our review, under a limited assurance engagement, nothing has come to our attention that causes us to believe that the data included in the Responsible Management Balance Sheet of Abengoa for the first half-year ended 30 June 2014 contains significant mistakes or has not been prepared, in all material respects, in accordance with the Sustainability Reporting Guidelines GRI, version 4 (G4), and with the internal Protocols of Abengoa s Integrated Sustainability Management System (ISMS). PricewaterhouseCoopers Auditores, S.L. Mª Luz Castilla Partner 5 September 2014 Page 2 of 2

9 Verification Statement of AENOR for ABENGOA on the sustainability indicators related to energy consumption, direct GHG emissions and indirect GHG emissions corresponding to the period January-June 2014 Introduction Abengoa (hereinafter the company) commissioned the Spanish Association for Standardisation and Certification (AENOR) to make a reasonable revision of the sustainability indicators related to energy consumption, direct GHG emissions and indirect GHG emissions corresponding to the period January-June The scope of the verification is established for the companies belonging to Abengoa listed in Annex I of the present statement. Organisation: Abengoa, Campus Palmas Altas c/ Energía Solar, 1-Palmas Altas Seville (Spain). Representatives of the Organisation: Fernando Martinez Salcedo, Sustainability Secretary, and José Manuel Delgado Rufino, manager of the Corporate Control Department. Abengoa was responsible for reporting its sustainability-related indicators according to the internal procedure NOC-05/003. Objective The objective of the verification is to provide stakeholders with an independent and professional opinion on the information and data reported by Abengoa related to the indicators mentioned above. Materiality For the verification it was agreed to consider as material discrepancies those omissions, distortions or errors that could be quantified and result in a difference of more than 5% with respect to the total value of each indicator. Criteria The criteria and information that have been taken into consideration to carry out the verification were the following: 1) Internal Standard of Abengoa NOC-05/003 Quality and Environment Management. Sustainability Management. Greenhouse gas emissions inventory 2) Standard ISO :2006: Specification with guidance for the validation and verification of greenhouse gas assertions AENOR waives any responsibility for decisions, regarding investment or of any other type, based on this statement. ASOCIACIÓN ESPAÑOLA DE NORMALIZACIÓN Y CERTIFICACIÓN (AENOR). C/ GÉNOVA 6, MADRID Page 1 de 8

10 Conclusion Based on the above, in our opinion the information on the sustainability indicators related to energy consumption, GHG direct emissions and GHG indirect emissions corresponding to the period January-June 2014 is in accordance with NOC 05/003. Due to the fact that the indicators subjected to verification follow a continuous update process to the closing of the period 2014, the values corresponding to period January-June 2014 will be updated once the mentioned closing is done. In consequence with this Declaration below is a list of the data that were finally verified: Energy consumption (TJ) Primary energy consumption (TJ) Electrical and heat power energy consumption (TJ) Direct GHG emissions (tco2e) Direct GHG emissions (no biomass) (tco2e) Direct GHG emissions from biomass (tco2e) Energy indirect GHG emissions (tco2e) Other Indirect GHG emissions (tco2e) Lead Verifier: Raúl BLANCO BAZACO Environment Manager: José MAGRO GONZÁLEZ Madrid, 01 September 2014 ASOCIACIÓN ESPAÑOLA DE NORMALIZACIÓN Y CERTIFICACIÓN (AENOR). C/ GÉNOVA 6, MADRID Page 2 de 8

11 Annex I. List of Companies belonging to Abengoa included in the verification scope Abeinsa Engineering Pvt Ltd. Abeima Abeima Sri Lanka Company Abeima Teyma Infraestructures Ghan Limited (L40) Abeima Teyma Zapotillo SRL de CV Abeinsa Asset Management S.L. Abeinsa Brasil Projetos e Construções ltda Abeinsa Business Development España Abeinsa Business Development India Abeinsa Business Development México S.A. de C.V. Abeinsa Business Development Sp. z o.o. Abeinsa Business Development, LLC. (USA) Abeinsa Engineering Inc Abeinsa Engineering SA de CV Abeinsa EPC España Abeinsa EPC Kaxu Abeinsa EPC Khi Abeinsa EPC México Abeinsa EPC USA Abeinsa Glendale Waste to Energy Abeinsa Ingeniería y Construcción Industrial, S.A. Abeinsa Operation and Maintenance S.A. Abeinsa Pasadena Cogeneration Project Abeinsa Power Structures India Abeinsa Teyma Barka LLC Abencor Abencor Brasil Comercio e Logistica de material Eletrico Ltda Abencor México SA de CV Abencor Perú S.A. Abencor South Africa Pty. Ltd. Abencor USA LLC Abener Abener Energía SA, sucursal Polonia Abener Energie S.A.R.L. Abener Ghenova Ingeniería S.L. Abener North America Abener-Teyma Solana Abengoa Australia Pty Ltd Abengoa Bioenergia Agroindústria - Agrícola Abengoa Bioenergia Agroindústria - São João Abengoa Bioenergia Agroindústria - São Luiz ASOCIACIÓN ESPAÑOLA DE NORMALIZACIÓN Y CERTIFICACIÓN (AENOR). C/ GÉNOVA 6, MADRID Page 3 de 8

12 Abengoa Bioenergía Brasil S.A. Company Abengoa Bioenergia Inversiones, S.A. Abengoa Bioenergía Nuevas Tecnologías, S.A Abengoa Bioenergía San Roque, S.A. Abengoa Bioenergia Santa Fé Ltda Abengoa Bioenergía, S.A. Abengoa Bioenergy Biomass of Kansas, LLC Abengoa Bioenergy Corporation Abengoa Bioenergy Corporation - Colwich Abengoa Bioenergy Corporation - Portales Abengoa Bioenergy Corporation - York Abengoa Bioenergy Engineering & Construction, LLC Abengoa Bioenergy France, S.A. Abengoa Bioenergy Germany, GmbH Abengoa Bioenergy Netherlands, B.V. Abengoa Bioenergy New Technologies, Inc. Abengoa Bioenergy of Illinois, LLC Abengoa Bioenergy of Indiana, LLC Abengoa Bioenergy of Nebraska, LLC Abengoa Bioenergy Outsourcing, LLC Abengoa Bioenergy Trading Europe, B.V. Abengoa Bioenergy Trading US, LLC Abengoa Bioenergy UK, Ltd Abengoa Brasil Adminsitração Predial ltda Abengoa Chile Abengoa Cogeneración Tabasco, S. de R.L. de C.V. Abengoa Concessions Abengoa Concessões Brasil Holding S/A Abengoa Construção Brasil Ltda Abengoa Hidrógeno Abengoa México Abengoa Peru Abengoa Research, S.L. Abengoa S.A. Abengoa Seapower Abengoa Servicios Abengoa Solar España Abengoa Solar Industrial Systems Abengoa Solar LLC Abengoa Solar NT Abengoa Solar, S.A. Abengoa T&I Abengoa Water Abengoa Water Beijing Abengoa Water USA ASOCIACIÓN ESPAÑOLA DE NORMALIZACIÓN Y CERTIFICACIÓN (AENOR). C/ GÉNOVA 6, MADRID Page 4 de 8

13 Abent 3T S de RL de CV Abenta Construção Brasil ltda Abentel Abratey Construção Ltda Advanced Feedstocks of Kansas Aguas de Skikda Arizona Solar One LLC Asa Iberoamerica Asa Investiment Brasil ltda ASI Operations Inc. ATA GP Oregon GE Company ATE IV São Mateus Transmissora de Energia SA ATE V Londrina Transmissora de Energia S/A ATE VI Campos Novos Transmissora de Energia SA ATE VII Foz do Iguaçu Transmissora de Energoa SA ATE VIII Transmissora de Energia S/A ATE XIII Transmissora de Energia S.A. ATE XVI Transmissora de Energia S.A. ATE XVII Transmissora de Energia S/A ATE XVIII Transmissora de Energia S.A. ATE XX Transmissora de Energia S.A ATE XXI Transmissora de Energia S.A. ATN ATS B.D. Developments Ghana Befesa Brasil SA Biocarburantes de Castilla y León, S.A. Bioetanol Galicia, S.A. Cadonal CIL Torrecuellar S.A. Codesa Comemsa Consorcio Ambiental del Plata Construtora Integração Ltda Covisa CT Palmas Altas Ecoagrícola, S.A. Ecocarburantes Españoles, S.A. Energoprojekt Gliwice S.A. EP - Inabensa India EP Abener Energía Baja California Sur IV EP Abener Teyma Paysandú EP Inabensa Teyma Eólica del Tala EP Inabensa Teyma Peralta EP Teyma Agua Prieta II ASOCIACIÓN ESPAÑOLA DE NORMALIZACIÓN Y CERTIFICACIÓN (AENOR). C/ GÉNOVA 6, MADRID Page 5 de 8

14 Company EP Ute Abener Inabensa NP Tabasco I EP UTE Dead Sea Eucomsa Filial Abener Inabensa Centro Morelos I GIRH, S.A. Helios I Hyperion Energy Investments, S.L. Helios II Hyperion Energy Investments, S.L. Hugoton Inabensa Bharat Inabensa France Inabensa Maroc Inabensa Rio Inabensa Saudí Arabia, LLC Inabensa Tianjin Instalaciones Inabensa. S.A Manaus Construtora ltda Manus Transmissora de Energia SA Mojave Mojave Solar LLC Mount Signal PV Myah Bahr Honaine, S.P.A. Nicsa Nicsa Fornecimento de Materiais Elétricos, S.A. Nicsa Industrial Supplies Nicsa México Norte Brasil Transmissora de Energia SA Omega Operação e Mnautenção de Linahs de Transmissão SA Palmatir Procesos Ecológicos Vilches Rioglass Solar, Inc Rioglass Solar, S.A Sanlúcar Solar, S.A (PS10) SDI Shariket Tenes Lilmiyah Spa Simosa Simosa IT Simosa IT Uruguay Simosa IT USA Sol3G Solaben Electricidad Dos, S.A. Solaben Electricidad Seis, S.A. Solaben Electricidad Tres, S.A. Solaben Electricidad Uno, S.A Solacor Electricidad Dos, S.A. Solacor Electricidad Uno, S.A. ASOCIACIÓN ESPAÑOLA DE NORMALIZACIÓN Y CERTIFICACIÓN (AENOR). C/ GÉNOVA 6, MADRID Page 6 de 8

15 Solar Power One Solar Processes, S.A.(PS-20) Solnova Electricidad Cuatro, S.A. Solnova Electricidad Tres, S.A. Solnova Electricidad, S.A. Teyma Abengoa Teyma Construcción Teyma Construction USA LLC Teyma España Teyma Forestal Teyma Gestión Ambiental Teyma India Teyma Internacional, S.A. Teyma Renovables Teyma Sociedad de Inversión Teyma South Africa Private Limited Teyma Zona Franca Transportadora del Norte Transportadora Rio Coronda S.A. UTE UTE Abeima Teyma Barka UTE Abeima Teyma Nungua UTE Abener Hassi R`Mel O&M Company UTE Abener Inabensa Centro Morelos I UTE Abener Inabensa NP Tabasco I A3T UTE Abener Teyma CRS UTE Abener Teyma CRS II UTE Abener Teyma Emirates I UTE Abener Teyma Helioenergy Ecija I UTE Abener Teyma Helioenergy Ecija II UTE Abener Teyma Helios Campo de San Juan I UTE Abener Teyma Helios Campo de San Juan II UTE Abener Teyma Paulputs UTE Abener Teyma Paysandú UTE Abener Teyma Solaben I UTE Abener Teyma Solaben Logrosan IC UTE Abener Teyma Solaben VI UTE Abener Teyma Solacor El Carpio I UTE Abener Teyma Solacor El Carpio II UTE Abener Teyma Solar Tabernas UTE Abener Teyma Upington Ute Almería UTE Baja California Sur IV UTE Chennai UTE Dead Sea ASOCIACIÓN ESPAÑOLA DE NORMALIZACIÓN Y CERTIFICACIÓN (AENOR). C/ GÉNOVA 6, MADRID Page 7 de 8

16 Company UTE Desaladora Qingdao Construcción UTE Desaladora Tenés Construcción UTE Inabensa Abencor Chilca-Montalvo UTE Inabensa Abencor- Las Bambas Cotaruse UTE Inabensa Abencor Macchu Picchu Tintaya UTE Inabensa Teyma Eólica del Tala UTE Skikda UTE Solaben II UTE Solaben III Zeroemissions Zona Norte Engenharia, Manutenção e Gestão de Serviços S.A. ASOCIACIÓN ESPAÑOLA DE NORMALIZACIÓN Y CERTIFICACIÓN (AENOR). C/ GÉNOVA 6, MADRID Page 8 de 8