• Conciseness
• Connectivity of information
• Materiality
• Stakeholder relationships
• Strategic focus and future orientation

Key observations:

Using the capitals set out in the IIRC Draft Framework, ACCIONA uses a systematic approach to explain how ACCIONA impacts each of these individual capitals, the progress which has been and the future targets providing a holistic insight into the business.

For each capital, ACCIONA outlines what the capital means to the business, which sets the context for the ensuing discussion. This is followed by the long-term targets – both qualitative and quantitative – which the business is aiming for in 2015, providing insights into the future direction of the business and accountability through the targets.

This is followed by an overview of what the business has done during the year, the impacts which these actions have had and the significant events of the year, with supporting case studies of some of these significant events. To provide some insights into performance, ACCIONA have also included graphs to demonstrate the progress which has been made year-on-year.