Annex

SASB indicators

SUSTAINABILITY ACCOUNTING STANDARDS BOARD (SASB) INDICATORS

TOPIC	METRIC	SASB CODE	REFERENCE / DIRECT ANSWER
Environmental Impacts of Project Development	Number of incidents of non-compliance with environmental permits, standards and regulations	IF-EN-160a.1	See Note 6.5 of Ferrovial’s 2025 Consolidated Financial Statements
Environmental Impacts of Project Development	Discussion of processes to assess and manage environmental risks associated with project design, siting and construction	IF-EN-160a.2	See Environmental Information Section
Structural Integrity & Safety	Amount of defect- and safety-related rework costs	IF-EN-250a.1	Not available
Structural Integrity & Safety	Total amount of monetary losses as a result of legal proceedings associated with defect- and safety-related incidents	IF-EN-250a.2	Not available
Occupational Health & Safety	Total recordable incident rate (TRIR) and fatality rate for (a) direct employees and (b) contract employees	IF-EN-320a.1	See S1 – 14. Health and Safety Metrics
Lifecycle Impacts of Buildings & Infrastructure	Number of commissioned projects certified to a third-party multi attribute sustainability standard and active projects seeking such certification	IF-EN-410a.1	See Annex. Additional non-financial Information. Quality section
Lifecycle Impacts of Buildings & Infrastructure	Discussion of process to incorporate operational- phase energy and water efficiency considerations into project planning and design	IF-EN-410a.2	See Environmental Information Section
Climate Impacts of Business Mix	Number of order books for hydrocarbon-related projects and renewable energy projects	IF-EN-410b.1	In 2025, the portfolio of projects related to hydrocarbons total 21.8 million euros. As for the portfolio of renewable energy projects, it amounted to 686.6 million euros.
	Number of order books cancellations associated with hydrocarbon related projects	IF-EN-410b.2	There were no order books cancellations associated with hydrocarbon projects.
	Number of order books for non-energy projects associated with climate change mitigation	IF-EN-410b.3	See EU Taxonomy section
Business Ethics	Number of active projects and order book in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Index	IF-EN-510a.1	Ferrovial does not develop projects in any of the 20 countries ranked in the bottom 20 of the Corruption Perception Index.
	Total amount of monetary losses as a result of legal proceedings associated with charges of bribery or corruption and anti-competitive practices	IF-EN-510a.2	See Consolidated Financial Statements, Note 6.5.
	Description of policies and practices for prevention of bribery and corruption, and anti-competitive behavior in the project bidding processes	IF-EN-510a.3	See G1 – 1. Corporate Culture and Business Conduct Policies.

	CONTENTS	LOCATION
GOVERNANCE	Describe the board’s oversight of climate-related risks and opportunities.	ESRS 2 – GOV – 1: THE ROLE OF ADMINISTRATIVE, MANAGEMENT AND SUPERVISORY BODIES ESRS 2 – GOV – 2: INFORMATION PROVIDED TO, AND SUSTAINABILITY MATTERS ADDRESSED BY, THE UNDERTAKING’S ADMINISTRATIVE, MANAGEMENT AND SUPERVISORY BODIES 2.5 BOARD RULES, DECISION MAKING, MEETINGS AND ATTENDANCE
GOVERNANCE	Describe management’s role in assessing and managing climate-related risks and opportunities.	ESRS 2 – GOV – 1: THE ROLE OF ADMINISTRATIVE, MANAGEMENT AND SUPERVISORY BODIES ESRS 2 – GOV – 2: INFORMATION PROVIDED TO, AND SUSTAINABILITY MATTERS ADDRESSED BY, THE UNDERTAKING’S ADMINISTRATIVE, MANAGEMENT AND SUPERVISORY BODIES ESRS 2 GOV – 5: RISK MANAGEMENT AND INTERNAL CONTROLS OVER SUSTAINABILITY REPORTING 2.5 BOARD RULES, DECISION MAKING, MEETINGS AND ATTENDANCE
STRATEGY	Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term.	ESRS E1 IRO – 1: DESCRIPTION OF PROCESSES TO IDENTIFY AND ASSESS MATERIAL CLIMATE-RELATED IMPACTS, RISKS AND OPPORTUNITIES ESRS E1 SBM – 3: MATERIAL IMPACTS, RISKS AND OPPORTUNITIES AND THEIR INTERACTION WITH STRATEGY AND BUSINESS MODEL
	Describe the impact of climate related risks and opportunities on the organization’s businesses, strategy, and financial planning.	ESRS E1 IRO – 1: DESCRIPTION OF PROCESSES TO IDENTIFY AND ASSESS MATERIAL CLIMATE-RELATED IMPACTS, RISKS AND OPPORTUNITIES ESRS E1 SBM – 3: MATERIAL IMPACTS, RISKS AND OPPORTUNITIES AND THEIR INTERACTION WITH STRATEGY AND BUSINESS MODEL
	Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.	ESRS E1 SBM – 3: MATERIAL IMPACTS, RISKS AND OPPORTUNITIES AND THEIR INTERACTION WITH STRATEGY AND BUSINESS MODEL ESRS E1 – 1: CLIMATE CHANGE MITIGATION TRANSITION PLAN
RISKS	Describe the organization’s processes for identifying and assessing climaterelated risks.	ESRS E1 IRO – 1: DESCRIPTION OF PROCESSES TO IDENTIFY AND ASSESS MATERIAL CLIMATE-RELATED IMPACTS, RISKS AND OPPORTUNITIES ESRS E1 SBM – 3: MATERIAL IMPACTS, RISKS AND OPPORTUNITIES AND THEIR INTERACTION WITH STRATEGY AND BUSINESS MODEL
	Describe the organization’s processes for managing climate-related risks.	ESRS E1 IRO – 1: DESCRIPTION OF PROCESSES TO IDENTIFY AND ASSESS MATERIAL CLIMATE-RELATED IMPACTS, RISKS AND OPPORTUNITIES ESRS E1 SBM – 3: MATERIAL IMPACTS, RISKS AND OPPORTUNITIES AND THEIR INTERACTION WITH STRATEGY AND BUSINESS MODEL ESRS E1 – 1: TRANSITION PLAN FOR CLIMATE CHANGE MITIGATION ESRS E1 – 2: POLICIES RELATED TO CLIMATE CHANGE MITIGATION AND ADAPTATION
	Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management.	ESRS E1 IRO – 1: DESCRIPTION OF PROCESSES TO IDENTIFY AND ASSESS MATERIAL CLIMATE-RELATED IMPACTS, RISKS AND OPPORTUNITIES ESRS E1 SBM – 3: MATERIAL IMPACTS, RISKS AND OPPORTUNITIES AND THEIR INTERACTION WITH STRATEGY AND BUSINESS MODEL ESRS E1 – 1: TRANSITION PLAN FOR CLIMATE CHANGE MITIGATION
METRICS	Disclose the metrics used by the organization to assess climate related risks and opportunities in line with its strategy and risk management process.	ESRS E1 – 1: TRANSITION PLAN FOR CLIMATE CHANGE MITIGATION ESRS E1 – 4: TARGETS RELATED TO CLIMATE CHANGE MITIGATION AND ADAPTATION
	Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.	ESRS E1 – 1: TRANSITION PLAN FOR CLIMATE CHANGE MITIGATION ESRS E1 – 6: SCOPE 1, 2 AND 3 GROSS GHG EMISSIONS AND TOTAL GHG EMISSIONS
	Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.	ESRS E1 – 1: TRANSITION PLAN FOR CLIMATE CHANGE MITIGATION ESRS E1 – 4: TARGETS RELATED TO CLIMATE CHANGE MITIGATION AND ADAPTATION

	CONTENTS	LOCATION
GOVERNANCE	Describe the board’s oversight of nature-related dependencies, impacts, risks and opportunities.	ESRS 2 – GOV – 1: THE ROLE OF ADMINISTRATIVE, MANAGEMENT AND SUPERVISORY BODIES ESRS 2 – GOV – 2: INFORMATION PROVIDED TO, AND SUSTAINABILITY MATTERS ADDRESSED BY, THE UNDERTAKING’S ADMINISTRATIVE MANAGEMENT AND SUPERVISORY BODIES 2.5 BOARD RULES, DECISION MAKING, MEETINGS AND ATTENDANCE
	Describe management’s role in assessing and managing nature-related dependencies, impacts, risks and opportunities.	ESRS 2 – GOV – 1: THE ROLE OF ADMINISTRATIVE, MANAGEMENT AND SUPERVISORY BODIES ESRS 2 – GOV – 2: INFORMATION PROVIDED TO, AND SUSTAINABILITY MATTERS ADDRESSED BY, THE UNDERTAKING’S ADMINISTRATIVE MANAGEMENT AND SUPERVISORY BODIES 2.5 BOARD RULES, DECISION MAKING, MEETINGS AND ATTENDANCE
	Describe the organization’s human rights policies and engagement activities, and oversight by the board and management, with respect to Indigenous Peoples, Local Communities, affected and other stakeholders, in the organization’s assessment of, and response to, nature-related dependencies, impacts, risks and opportunities.	ESRS 2 – GOV – 1: THE ROLE OF ADMINISTRATIVE, MANAGEMENT AND SUPERVISORY BODIES ESRS 2 – GOV – 2: INFORMATION PROVIDED TO, AND SUSTAINABILITY MATTERS ADDRESSED BY, THE UNDERTAKING’S ADMINISTRATIVE MANAGEMENT AND SUPERVISORY BODIES 2.5 BOARD RULES, DECISION MAKING, MEETINGS AND ATTENDANCE
STRATEGY	Describe the nature-related dependencies, impacts, risks and opportunities the organization has identified over the short, medium and long term.	ESRS E4 – SBM – 3: MATERIAL IMPACTS, RISKS AND OPPORTUNITIES AND THEIR INTERACTION WITH STRATEGY AND BUSINESS MODEL ESRS E4 – 1: TRANSITION PLAN AND CONSIDERATION OF BIODIVERSITY AND ECOSYSTEMS IN STRATEGY AND BUSINESS MODEL
	Describe the effect nature-related dependencies, impacts, risks and opportunities have had on the organization’s business model, value chain, strategy and financial planning, as well as any transition plans or analysis in place.	ESRS E4 – 1: TRANSITION PLAN AND CONSIDERATION OF BIODIVERSITY AND ECOSYSTEMS IN STRATEGY AND BUSINESS MODEL
	Describe the resilience of the organization’s strategy to nature-related risks and opportunities, taking into consideration different scenarios.	ESRS E4 – 1: TRANSITION PLAN AND CONSIDERATION OF BIODIVERSITY AND ECOSYSTEMS IN STRATEGY AND BUSINESS MODEL
	Disclose the locations of assets and/or activities in the organization’s direct operations and, where possible, upstream and downstream value chain(s) that meet the criteria for priority locations.	ESRS E4 – SBM – 3: MATERIAL IMPACTS, RISKS AND OPPORTUNITIES AND THEIR INTERACTION WITH STRATEGY AND BUSINESS MODEL
RISKS	Describe the organization’s processes for identifying, assessing and prioritizing nature-related dependencies, impacts, risks and opportunities in its direct operations and in its upstream and downstream value chain(s).	ESRS E4 – SBM – 3: MATERIAL IMPACTS, RISKS AND OPPORTUNITIES AND THEIR INTERACTION WITH STRATEGY AND BUSINESS MODEL ESRS E4 – 1: TRANSITION PLAN AND CONSIDERATION OF BIODIVERSITY AND ECOSYSTEMS IN STRATEGY AND BUSINESS MODEL
	Describe the organization’s processes for managing nature-related dependencies, impacts, risks and opportunities.	ESRS E4 – SBM – 3: MATERIAL IMPACTS, RISKS AND OPPORTUNITIES AND THEIR INTERACTION WITH STRATEGY AND BUSINESS MODEL ESRS E4 – 1: TRANSITION PLAN AND CONSIDERATION OF BIODIVERSITY AND ECOSYSTEMS IN STRATEGY AND BUSINESS MODEL ESRS E4 – 2: POLICIES RELATED TO BIODIVERSITY AND ECOSYSTEMS
	Describe how processes for identifying, assessing, prioritizing and monitoring nature-related risks are integrated into and inform the organization’s overall risk management processes.	ESRS E4 – IRO – 1: DESCRIPTION OF PROCESSES TO IDENTIFY AND ASSESS MATERIAL IMPACTS, RISKS, DEPENDENCIES AND OPPORTUNITIES RELATED TO BIODIVERSITY AND ECOSYSTEMS ESRS E4 – 1: TRANSITION PLAN AND CONSIDERATION OF BIODIVERSITY AND ECOSYSTEMS IN STRATEGY AND BUSINESS MODEL RISK REPORT
METRICS	Disclose the metrics used by the organization to assess and manage material nature-related risks and opportunities in line with its strategy and risk management process.	ESRS E4 – 5: IMPACT METRICS RELATED TO BIODIVERSITY AND ECOSYSTEMS CHANGE
	Disclose the metrics used by the organization to assess and manage dependencies and impacts on nature.	ESRS E4 – 5: IMPACT METRICS RELATED TO BIODIVERSITY AND ECOSYSTEMS CHANGE
	Describe the targets and goals used by the organization to manage naturerelated dependencies, impacts, risks and opportunities and its performance against these.	ESRS E4 – 4: TARGETS RELATED TO BIODIVERSITY AND ECOSYSTEMS