About this report


This report and its annex have been prepared pursuant to the current legal requirements in terms of accountability, and abiding to the main international standards related to economic, social, environmental and good governance information, specifically:

The framework of the IIRC together with the SRS standards of the Global Reporting Initiative, the policy for the preparation of progress reports and the Sustainable Development Goals of the Global Compact, the relationship standards with Accountability stakeholders and the recommendations for the publication and evaluation of external analysts and evaluators in ESG matters constitute the basis for the definition and development of the contents of the IAI and its annexes.

This methodology includes the international references on non-financial information that are included in the European Non-Financial Information Directive, whose transposition has been made effective through the approval of Royal Decree 18/2017 of 24 November. Other publications of the organization complement the information and the accountability exercise, providing a complete picture of its activity and of its ESG impacts.

The organization’s Board of Directors and the CSR Committee are the bodies responsible for the oversight and formulation of the information contained in the Annual Report and its annexes. Likewise, the external audit and review of the financial and non-financial information has been carried out respectively, according to the review reports annexed both to this report and to the financial statements of the organization.


The financial information in this report includes the total activity of the organization, and the scope of non-financial information includes 96.8% of the total revenue and 94% of the workforce as of December 31, 2017.

The main changes with respect to the previous year in the scope of non-financial information are the inclusion of activities in Italy and India, as well as the activity of Túnels in Spain, and the Emovis business unit present in different countries, but the inclusion of which in 2017 covers only its central services located in France, and the exclusion of the satellite telecommunications activity. Likewise, any limitation in scope of a specific datum has been detailed in the RSC 2017 Master Plan Monitoring Annex document.


SPAIN - Autopistas, Acesa, Aucat, Invicat, Aumar, Iberpistas, Castellana, Avasa, Aulesa and Túnels.
FRANCE - Sanef, Sapn and BPNL SAS.
ITALY - A4 Holding, A4 Mobility, Autostrada Bs Vr Vi Pd SpA, A4 Trading SpA.
BRAZIL - Arteris, Autovias, Centrovias, Intervias, Vianorte, Planalto Sul, Fluminense, Fernão Dias, Régis Bittencourt, Litoral Sul and Latina Manutenção de Rodovias.
CHILE - VíasChile, Autopista Central, Autopista Los Libertadores, Autopista del Sol, Autopista Los Andes, Rutas del Elqui, Rutas del Pacífico, and linked operators: Operadora Sol, Operadora Los Libertadores, Operadora Andes, Operadora del Pacífico and GESA.
PUERTO RICO - Metropistas y APR.
ARGENTINA - Ausol and GCO.
INDIA - Jadcherla Expressways Private Limited and Trichy Tollway Private Limited.

Abertis Infraestructuras and Abertis Foundation.

The remaining 3.2% comprises the following companies:

• Direct participation: Abertis Infraestructuras Finance B.V, Abertis Motorways UK Ltd, Abertis USA Corp, Abertis Mobility Services, S.L. (except Emovis S.A.S), Abertis PDC, S.A. and Abertis Telecom Satélites.

• Indirect participation: Sanef Aquitaine S.A.S, Bip & Go S.A.S, Leonord Exploitation SAS, Acufon Spa, Globalcar Services Spa, A4 Mobility S.r.l. and Via Paulista, S.A.


The calculation methodologies related to non-financial information are determined in the specified standards (especially those of the Global Reporting Initiative) as well as international references related to certain specific areas, such as ISO 14064: 1-2012: “The Greenhouse Gas Protocol, a Corporate Accounting and Reporting Standard” and the criteria established in the “Corporate Value Chain (Scope 3) Accounting and Reporting Standard”, published in 2011 by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD) together with the Climate Disclosure Standards Board (CDSB), for the calculation of the carbon footprint and the methodology from the London Benchmarking Group for the quantification of the contribution to the community.