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Law 11/2018 on non-financial information content index

Environmental issues

Content to report	Section/Subsection	LINK	GRI Standards Code (for guidance)
Real and foreseeable effects	Environmental management	a	3-3
Environmental certification	Environmental management	a	--
Precautionary principle	Environmental management	a b	2-23, 3-3
Environmental risks	Environmental management	a	2-12
Carbon emissions	Environmental management	a	305
Noise	Environmental management	a	--
Light pollution	Environmental management	a	--
Circular economy and waste management	Environmental management	a	306
Water consumption	Environmental management	a	303
Raw materials consumption	Environmental management	a	301
Energy Consumption	Environmental management	a	302
Climate change	Environmental management	a	305
Protection of biodiversity	Environmental management	a	304

Social and staff-related issues

Content to report	Section/Subsection	LINK	GRI Standards Code (for guidance)
Employment	Staff	a b c d	401, 402
Task organization	Staff	a	401-3
Health & Safety	Staff	a	403
Social relationships	Staff	a b	2-30
Training	Staff	a	404
Accessibility for disabled people	Staff	a	--
Equality	Staff	a b c d	405

Respect for human rights

Content to report	Section/Subsection	LINK	GRI Standards Code (for guidance)
human rights	Business Overview 2023 Milestones	a b	410, 412
Freedom of association and collective bargaining	suppBusiness Overview	a b	407
Non-discrimination	Business Overview People 2023 Milestones	a b c	406
Forced labor	Business Overview 2023 Milestones	a b c	409
Child labor	Business Overview 2023 Milestones	a b c	408

Anti-corruption & Anti-bribery Strategies

Content to report	Section/Subsection	link	GRI Standards Code (for guidance)
Measures to prevent corruption and bribery	2023 Milestones	a	205, 415
Measures to combat money laundering	2023 Milestones	a	--
Donations to nonprofit organizations and foundations	Business Overview 2023 Milestones	a b	201-1

Society

Content to report	Section/Subsection	link	GRI Standards Code (for guidance)
Commitment to a sustainable development	Business Overview Partners	a b c d	2-28, 204-1, 413
Subcontracting and suppliers	Business Overview	a b	308, 414
Consumers ⁴⁵	Business Overview 2023 Milestones	a b c d	416, 417, 418
Financial information	Business Overview	a b	201-1, 201-4

45. This report includes no information on measures for consumer health and safety or complaint procedures at their disposal based on the fact that Aciturri’s clients are not the end consumer.

Business Model

Content to report	Section/Subsection	link	GRI Standards Code (for guidance)
Business environment	Letter from the CEO partners	a b	2-28
Organizational structure	representative bodies	a	2-9
Markets	Global Footprint	a	2-6
goals and strategies	THROUGHOUT THE REPORT		--
trends	THROUGHOUT THE REPORT		--
policies	THROUGHOUT THE REPORT		2-23
results	THROUGHOUT THE REPORT		3-3
key indicators	THROUGHOUT THE REPORT		3-3
related risks	2023 Milestones	a b	2-12

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