STATEMENT OF CONSOLIDATED NON-FINANCIAL AND SUSTAINABILITY INFORMATION

Annex: Spanish Law 11/2018

Requirements for Spanish Law 11/2018 on non-financial information and diversity and the European Union Regulation on the Taxonomy of Sustainable Activities

Taxonomy
Scope		Reporting framework	Reference
Taxonomy		Proprietary methodology based on compliance with EU Regulation 2020/852.	83
General areas
Scope		Reporting framework	Reference
Business Model	Description of the business model: Business environment Organization and structure Markets in which it operates Targets and strategies Main factors and trends that may affect its future development Main policies applied by the Group	ESRS 2, SBM-1 E1-2, E1-4 E3-1, E3-3 E4-2, E4-4 E5-1, E5-3 S1-1, S1-5 S2-1, S2-5 S3-3, S3-5 G1-1	55, 100, 101, 108,110, 117, 120, 126, 128, 133, 141, 151, 156, 160, 164, 166
Main risks and impacts identified	Internal Control and Risk Management System	ESRS 2 GOV-5	59
Main risks and impacts identified	Analysis of risks and impacts related to key issues	ESRS 2 IRO-1, SBM-3	70, 68
Environmental issues
Scope		Reporting framework	Reference
Environmental management	Current and foreseeable effects of the Company’s activities	ESRS 2 SBM-3	68
		ESRS 2 SBM-3	68
	Environmental assessment or certification procedures	E1-3, E3-2, E4-3, E5-2	101, 109, 118, 127
	Resources dedicated to environmental risk prevention	E1-3, E3-2, E4-3, E5-2	101, 109, 118, 127
	Application of the precautionary principle	E1-2 E3-1 E4-2 E5-1	100, 108, 117, 126
	Number of provisions and guarantees for environmental risks	E1-3 E1-2 E3-2 E4-3 E5-2	101, 100, 109, 118, 127. Consolidated Financial Statements. Note 6.5
Circular economy and waste prevention and management	Waste prevention, recycling, reuse, other forms of recovery and disposal actions	E5-2	127
Circular economy and waste prevention and management	Actions to combat food waste	Not applicable	Not applicable
Sustainable use of resources Climate change	Water consumption and water supply in accordance with local constraints	E3-4	111
	Consumption of raw materials and measures taken to improve the efficiency of their use	E5-4	129
	Direct and indirect energy consumption	E1-5	102
	Actions taken to improve energy efficiency	E1-3	101
	Use of renewable energies	E1-3	101
	Important elements of greenhouse gas emissions generated	E1-6	103
Climate change	Actions taken to adapt to the consequences of climate change	E1-3	101
	Voluntary reduction targets	E1-4	101
	Actions taken to preserve or restore biodiversity	E4-3	118
Biodiversity protection	Impacts caused by activities or operations in protected areas	ESRS 2 SBM 3	68
Social and personnel issues
Scope		Reporting framework	Reference
Employment	Total number and distribution of employees by gender, age, country, and professional category	S1-6	143
	Total number and distribution of employment contract types	S1-6	143
	Average annual number of permanent, temporary and part-time contracts by gender, age and professional category	S1-6	143
	Number of dismissals by gender, age and professional category	S1-6	143
	Pay gap	S1-16	149
	Average remuneration by gender, age and professional category	Annex Law 11/2018	189
	Average compensation of Board Members by gender	Annex Law 11/2018	189
	Average executive remuneration by gender	Annex Law 11/2018	189
	Implementation of work disconnection policies	S1-1	133
	Employees with disabilities	S1-12	147
Work organization	Organization of working time	S1-1	133
	Number of hours of absenteeism	S1-14	148
	Actions aimed at facilitating the enjoyment of work-life balance and encouraging the co-responsible exercise of work-life balance by both parents	S1-4	139
Health and safety	Occupational health and safety conditions	S1-4	139
Health and safety	Number of work-related accidents and occupational diseases by gender, frequency and severity rate by gender	S1-14	148
Social relations	Organization of social dialogue, including procedures for informing, consulting and negotiating with personnel	S1-2	137
	Percentage of employees covered by collective bargaining agreements, by country	S1-8	145
	Balance of collective bargaining agreements, particularly in the field of health and safety	S1-8	145
	Mechanisms and procedures in place to promote the involvement of employees in the management of the Company, in terms of information, consultation and participation	S1-1	137
Training	Policies implemented in the field of training	S1-1	133
Training	Total number of training hours by professional category	S1-13, Annex Law 11/2018	148, 191
Universal accessibility for people with disabilities		S1-4	139
Equality	Actions taken to promote equal treatment and opportunities between women and men	S1-4	139
	Equality plans, actions adopted to promote employment, protocols against sexual and gender-based harassment, etc.	S1-1 S1-4	133, 139
	Policy against all types of discrimination and, where appropriate, diversity management	S1-1	133
Information on respect for human rights
Scope		Reporting framework	Reference
Implementation of human rights due diligence procedures		ESRS 2 GOV-4	81
Prevention of the risks of human rights violations and, where appropriate, actions to mitigate, manage and redress possible abuses committed		S1-4 S2-4 S3-4	139, 155, 161
Complaints of human rights violations		S1-17	149
Promotion and enforcement of the provisions of the ILO core conventions related to respect for freedom of association and the right to collective bargaining, the elimination of discrimination in respect of employment and occupation, the elimination of forced or compulsory labor, and the effective abolition of child labor		S1-1 S2-1	133, 151
Information related to the fight against corruption and bribery
Scope		Reporting framework	Reference
Actions taken to prevent corruption and bribery		G1-3	173
Actions to combat money laundering		G1-3	173
Contributions to foundations and non-profit organizations		Annex Law 11/2018	192
Information about the Company
Scope		Reporting framework	Reference
Company commitments to sustainable development	Impact of the Company’s activities on employment and local development	ESRS 2 SBM-3, S3-4	68, 161
	Impact of the Company’s activities on local populations and the territory	ESRS 2 SBM-3, S3-4	68, 161
	Relationships maintained with local communities	S3-2	159
	Stakeholders and the types of dialogue with them	ESRS 2 SBM-2	62
	Partnership or sponsorship actions	S3-4	161
Subcontracting and suppliers	Inclusion of social, gender equality and environmental issues in the Purchasing Policy	S2-1, G1-2	151, 171
	Considerations in relations with suppliers and subcontractors of their social and environmental responsibility	S2-2, S2-3 S2-4 G1-2	154, 154, 155, 171
	Monitoring and auditing systems and audit results	G1-2 S2-2, S2-3 S2-4	171, 154, 154, 155
Consumers	Actions for consumer health and safety		Not material
	Complaint systems		Not material
	Complaints received and resolution of complaints		Not material
Tax information	Benefits obtained on a country-by-country basis	Annex Law 11/2018	192
	Taxes on profits paid	Annex Law 11/2018	192
	Public subsidies received	Consolidated Financial Statements. Note 6.1

Average salaries and their evolution broken down by gender, age, and professional classification or equivalent value

RATIO OF WOMEN TO MEN BASE SALARY AND TOTAL REMUNERATION

Global gender pay gap	Gender	Median salary	Average salary	% gender pay gap (median salary)	% gender pay gap (average salary)
2025	Women	€41,334	€51,135	2.30%	4.54%
2025	Men	€42,309	€53,568	2.30%	4.54%
2024	Women	€38,853	€46,665	-1.83%	2.10%
2024	Men	€38,154	€47,666	-1.83%	2.10%
2023	Women	€36,438	€43,627	-12.73%	-0.65%
2023	Men	€32,323	€43,345	-12.73%	-0.65%

The sum of the Base Salary and Salary Supplements (*) equals Salary. The formula used to calculate the Gender Pay Gap is (Men's Salary - Women's Salary) / Men's Salary.

With regard to the global gender pay gap, a shift in favor of men has been observed when comparing data from 2025 with that from 2024, in terms of the median and the average. This is due in part to the inclusion of the Executive Committee, and the divestment of subsidiaries in Chile during 2025, which resulted in a change in the workforce profile. The sample included in the analysis represents 96.40% of the total workforce at the end of the period and covers employees in the countries most relevant to the Company's activities – Canada, Chile, Germany, Poland, Spain, United Kingdom and United States. The remaining 3.60% of the workforce corresponds to countries where the activity is not as important or where the number of employees per country is not significant. Within the population considered for the median and the average salary, two individuals have not been classified as either female or male, since one of them identifies as non-binary and the other one has not disclosed their gender.

(*) Salary supplements are considered to be additional remuneration to the base salary that make up the salary structure. These amounts are related to the work performed by employees (such as night shifts, overtime, etc.), their personal or professional conditions (e.g., language skills or productivity), or the Company's results (such as the annual variable). In the case of the annual variable, the actual variable remuneration was considered in 2025, unlike in 2024, when the target variable remuneration was taken into account.

	Professional category	Gender	2024 Average salary	2025 Average salary
TOTAL WORKFORCE BY PROFESSIONAL CATEGORY	Managers and superiors (**)	Women	€84,285	€89,134
	Managers and superiors (**)	Men	€95,962	€105,118
	Senior Professionals/Supervisors	Women	€57,701	€57,276
	Senior Professionals/Supervisors	Men	€67,327	€68,370
	Professionals	Women	€36,304	€39,132
	Professionals	Men	€51,587	€51,883
	Admin Staff /Support	Women	€34,197	€34,116
	Admin Staff /Support	Men	€33,507	€33,825
	Blue Collars	Women	€28,153	€34,036
	Blue Collars	Men	€33,920	€37,617

The sum of the Base Salary and Salary Supplements (*) equals Salary. The formula used to calculate the gender pay gap is (Men's salary - Women's salary) / Men's salary.

The sample included in the analysis represents 96.40% of the total workforce at the end of the period and covers employees in the countries most relevant to the Company's activities - Canada, Chile, Germany, Poland, Spain, United Kingdom and United States. The remaining 3.60% of the workforce corresponds to countries where the activity is not as important or where the number of employees per country is not significant. The increase in the average salary for women in the Blue Collar professional category in 2025 compared to 2024 is due to the sale of subsidiaries in Chile during 2025, where there was a significant number of women with an average salary below the global average salary for Blue Collar women.
(*) Salary supplements are considered to be additional remuneration to the base salary that make up the salary structure. These amounts are related to the work performed by employees (such as night shifts, overtime, etc.), their personal or professional conditions (e.g., language skills or productivity), or the Company's results (such as the annual variable). In the case of the annual variable, the actual variable remuneration was considered in 2025, unlike in 2024, when the target variable remuneration was taken into account.

(**) This category includes: Ferrovial Executive Committee, BU Executive Committee and Corporate Director, Affiliate Executive Committee & Head of Department, Business Positions Leads, and Managers.

	Age group	Gender	2024 Average salary	2025 Average salary
TOTAL WORKFORCE BY AGE GROUP	0-30	Women	€33,865	€37,115
	0-30	Men	€37,890	€40,090
	30-49	Women	€48,768	€53,484
	30-49	Men	€48,664	€55,008
	>50	Women	€58,672	€64,061
	>50	Men	€51,398	€58,938

The sum of the Base Salary and Salary Supplements (*) equals Salary.The formula used to calculate the gender pay gap is (Men's salary - Women's salary) / Men's salary.

The sample included in the analysis represents 96.40% of the total workforce at the end of the period and covers employees in the countries most relevant to the Company's activities, the Company's activities– Canada, Chile, Germany, Poland, Spain, United Kingdom and United States. The remaining 3.60% of the workforce corresponds to countries where the activity is not as important or where the number of employees per country is not significant.

(*) Salary supplements are considered to be additional remuneration to the base salary that make up the total salary structure. These amounts are related to the work performed by employees (such as night shifts, overtime, etc.), their personal or professional conditions (e.g., language skills or productivity), or the Company's results (such as the annual variable). In the case of the annual variable, the actual variable remuneration was considered in 2025 , whereas in 2024 the target variable remuneration was taken into account.

Leaves	2024
	Involuntary
	Men			Women			Total
	<30	30-50	>50	<30	30-50	>50	Total
Executive Committee	0	0	0	0	0	0	0
BU Executive Committee and Corporate Director	0	0	1	0	0	0	1
Affiliate Executive Committee & Head of Department	0	1	8	0	2	0	11
Business Positions Leads	0	0	9	0	0	0	9
Manager	1	21	27	0	6	4	59
Senior Professional / Supervisor	11	42	25	1	6	2	87
Professional	39	84	54	12	32	8	229
Administrative / Support Staff	27	41	9	32	32	15	156
Blue Collar	2,839	4,380	2,874	111	118	36	10,358
Subtotal by age	2,917	4,569	3,007	156	196	65	10,910
Subtotal by gender			10,493			417
Total						10,910

Leaves	2025
	Involuntary
	Men			Women			Total
	<30	30-50	>50	<30	30-50	>50	Total
Executive Committee	0	0	0	0	0	0	0
BU Executive Committee and Corporate Director	0	1	1	0	0	0	2
Affiliate Executive Committee & Head of Department	0	2	6	0	0	0	8
Business Positions Leads	0	2	5	0	1	1	9
Manager	2	33	17	0	7	5	64
Senior Professional / Supervisor	8	36	15	1	9	7	76
Professional	28	59	39	12	25	10	173
Administrative / Support Staff	12	16	11	9	11	5	64
Blue Collar	218	674	382	6	27	7	1,314
Subtotal by age	268	823	476	28	80	35	1,710
Subtotal by gender			1,567			143
Total						1,710

Note: The significant decrease in involuntary leaves from 2024 to 2025 is primarily explained by the divestment of two subsidiaries in Chile.

	Executive Committee	BU Executive Committee and Corporate Director	Affiliate Executive Committee & Head of Department	Business Positions Leads	Manager	Senior/ Professional/ Supervisor	Professional	Admin/ support	Blue Collar	Total	Hours by employee
By category 2024	198	3,315	24,442	17,509	160,568	101,067	154,307	39,902	187,721	689,029	27
By category 2025	93	7,376	34,083	29,111	178,727	109,622	166,050	39,569	28,683	593,314	26

Note: The data on health and safety training hours has been included, estimating the breakdown by gender and professional category based on the distribution of the remaining training hours.Cybersecurity hours are not broken down by gender or category and they represent 1% of the total training hours, therefore, are not considered material and have been excluded from this report.

Category 2025	Permanent		Temporary		Total		Total 2025
Category 2025	Men	Women	Men	Women	Men	Women	Total 2025
Executive Committee	9.0	2.3	0.0	0.0	9.0	2.3	11.3
BU Executive Committee and Corporate Director	47.66	16.00	8.17	2.33	55.83	18.33	74.16
Affiliate Executive Committee & Head of Department	255.34	91.51	11.84	2.33	267.18	93.84	361.02
Business Positions Leads	286.43	22.42	–	5.00	286.43	27.42	313.85
Manager	2,152.00	630.59	131.75	20.17	2,283.75	650.76	2,934.51
Senior Professional / Supervisor	1,486.52	744.41	43.68	17.25	1,530.20	761.66	2,291.86
Professional	2,330.94	1,296.51	348.84	245.50	2,679.78	1,542.01	4,221.79
Administrative / Support Staff	455.73	540.68	109.58	144.92	565.31	685.60	1,250.91
Blue Collar	8,002.42	381.75	1,696.85	62.16	9,699.27	443.91	10,143.18
TOTAL	15,026.04	3,726.12	2,350.71	499.66	17,376.75	4,225.78	21,602.53

	2023	2024	2025
Overall contribution (€)	€1,508,212	€1,617,763	€1,284,115

Note for more information see note 2.2. Other Operating expenses of the Consolidated Annual Accounts.

TAX MANAGEMENT

Jurisdiction ⁽¹⁾	Profit before income tax ⁽²⁾ 2024	Profit before income tax ⁽²⁾2025
United States	364.49	342.50
United Kingdom	17.27	272.36
Canada	234.04	227.51
Poland	199.15	224.03
The Netherlands	2,596.91	-73.67
Australia	55.76	33.53
Spain	129.90	-4.26
Colombia	4.83	12.09
Turkey	17.31	12.75
Portugal	5.45	-7.99
India	3.57	18.99
Qatar	5.92	7.56
Slovakia	-22.24	-6.10
Chile	-4.47	0.51
France	2.87	2.97
Luxembourg	3.65	2.95
Puerto Rico	2.58	2.04
Peru	0.09	2.00
Ireland	4.40	0.44
Other Countries	-0.08	-0.23
TOTAL	3,621.41	1,069.96