The most important objective of this Report is to offer reliable and balanced information on ACCIONA's ability to perform in the face of the most important challenges posed by the sustainable development concept.

The Report has been prepared pursuant to the guidelines set forth in the Global Reporting Initiative Guide G3 and the AA 1000APS standard. ACCIONA has classified its report as A+.

If you would like to know which guidelines were used while preparing this report, a complete version of this chapter is available for download in PDF format.