Key observations:

The discussion of 'non-financial information' on pages 90-91 of the report identifies and summarizes the various reporting frameworks and standards that Ferrovial has used in preparing its Integrated Annual Report.  These include: the International <IR> Framework, the AA1000 Standard, and GRI Guidelines. Additionally, the discussion of 'Information Scope' on page 91 speaks to the reporting boundary used throughout the report and how it was determined.