Annex to the 2016 Integrated Annual Report. Monitoring of the CSR Master Plan

Annex to the 2016 Integrated Annual Report Monitoring of the CSR Master Plan

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 2 Contents Stakeholders and materiality... 3 CSR Master Plan... 6 External Assurance Report... 35 Methodology and International Equivalences... 37

1 Stakeholders and materiality

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 4 Stakeholders and materiality Our organisation has formally identified its stakeholders and has specific mechanisms for relations with each group, linked to both day-to-day operations and the specific area of stakeholder relations. Stakeholders are people or groups of people who have an impact on our organisation or are affected by our organisation s activities, and their relevance and prioritisation give shape to our stakeholders map. The characteristics of each stakeholder and the particularities and specifics of each group in the various countries determine their expectations and the level of relationship with our organisation. The contents of the Integrated Annual Report together with this annex and other public documentation refer directly to the different stakeholders. The details of the stakeholders map can be consulted in the organisation s past CSR reports. The materiality analysis currently applicable was performed in 2014, revised in 2015, and is now in the process of being updated. This analysis represents the process for identifying and prioritising environmental, social and good governance aspects with significant impacts throughout the life cycle of Abertis activities (including the complete value chain). This involves internal analysis of activities and management systems and stakeholder participation. The methodology is based on the principal international standards on this matter, and this financial year has seen the UN s Sustainable Development Goals included in the materiality analysis. This identification and prioritisation is used as a basis for defining specific action plans and performance objectives linked to the value creation model, and these are detailed in the organisation s Strategy and its Corporate Social Responsibility Master Plan. GRI SRS: 102-11, 102-15, 102-21, 102-29, 102-40, 102-42, 102-43, 102-44

GRI SRS: 102-9, 102-11, 102-12, 102-15, 102-21, 102-29, 102-44, 102-46, 102-47, 103-1 ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 5

2 CSR Master Plan Development and implementation... 7 Area 1: Good governance, Transparency and Accountability... 9 Organisational culture... 9 Rejection of all forms of corruption... 9 Excellence in good governance... 9 Area 2: Eco-efficiency... 11 Reduction of the carbon footprint... 11 Innovation based on circular economy criteria... 17 Development of products and services... 19 Area 3: Integrating into the community... 22 Positive synergies with the local community... 22 Fostering and preserving natural capital... 23 Area 4: Safety and quality... 25 Ensuring and promoting road safety... 25 Ensuring workplace health and safety... 26 Fostering quality employment... 29 Ensuring equal opportunities... 31 Quality products and services with positive social impacts... 34

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 7 Development and implementation The CSR Master Plan was approved in 2015 and over the course of 2016 the quantitative objectives linked to each of the strategic objectives defined were formalised. All of the activities and countries included in the scope of CSR were active participants in the creation of the plan, and our new subsidiaries will progressively be incorporated within this scope until 100% of the Group s sources of turnover is reached. The four areas covered by the plan contain a total of 13 strategic objectives and 38 quantitative objectives for the 2016-2020 period. Each strategic objective relates to different material aspects of the organisation, as identified in the materiality analysis and linked to the different core subjects of ISO 26000. What is more, over the course of 2016 the Sustainable Development Goals directly related to Abertis activities have been added. The information contained in the Integrated Annual Report together with this annex, other public documents referenced and the organisation s past evolution form the basis for each of the objectives proposed. One of the challenges for the coming financial year is to develop a scorecard that, in conjunction with the organisational scorecard, shows the key monitoring indicators for each of the objectives defined in the Master Plan, and to adapt our reporting systems and procedures to allow for periodic monitoring. In 2016 the Board of Directors CSR Committee worked on defining the quantitative objectives, and in 2017 it will supervise the specific action plans developed for each activity and country, which focus on contributing towards global achievement of the CSR Master Plan objectives. A special mention is warranted for the Satellite Telecommunications activity s contribution to the action plan and its participation in the UN Global Compact, as well as the RSE VIVA plan deployed in partnership with the local community in Chile, which received external recognition from the Global Compact. GRI SRS: 103-1

GRI SRS: 103-2

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 9 Area 1: Good governance, Transparency and Accountability Organisational culture The point on ethics and integrity in chapter 6 of the Integrated Annual Report (IAR) gives a general description of the compliance model and the model for ethics and integrity management across the whole group. The completion of the design of these two models was the most important event in 2016, also entailing the uniform onset of the models deployment and implementation throughout the group. 2016 saw further advances made in the drive to implement an ethics and compliance culture, through training and awareness-raising campaigns. This resolute commitment has led to an increase in the number of complaints compared with the previous year. Of all the complaints received, 77.7% were resolved in 2016, and of these, 83.8% were rejected. Of the complaints received in 2016, 92% arose in Brazil. Distribution of complaints received by country 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Brazil France Spain Chile Argentina Puerto Rico The principal training programmes and awareness-raising campaigns in 2016 both those taking place online and those in person focused chiefly on the Abertis Group s Code of Ethics or local codes of ethics, on prevention of corruption, on recent legal requirements in terms of compliance, and on fighting against workplace harassment. Rejection of all forms of corruption Abertis is making every possible effort to prevent corruption in all its forms. As such, IAR chapter 6 on compliance and effective risk management describes the advances we have made in preventing corruption. It is worth highlighting that the training programmes mentioned previously were delivered in person to all executives from business units with headquarters in Spain, and online to the rest of the corporate and toll road workers in Spain. Furthermore, executives in Chile received general training on compliance, ethics and prevention of corruption. Likewise, work was carried out towards improving the supplier approval processes, aimed at ensuring their integrity and commitment to compliance with the law. The majority of the countries inform their suppliers about the code of ethics, including clauses relating to the prevention of corruption and the code of ethics in the contracts they sign with them. Excellence in good governance The 2016 Annual Corporate Governance Report and chapter 5 of the IAR, on corporate governance, give a detailed description of how compliance with good governance recommendations is monitored, and of other actions carried out during the year. It is worth noting the increase in the independence ratio among members of the Board of Directors and the increased number of women active on this board. Work can be done on including a human rights aspect in our due diligence processes through the implementation of procedures linked to the compliance system. In this respect however, it will be necessary to carry out specific actions for each activity and country during the deployment of the CSR action plans. GRI SRS: 103-3, 205-2, 412-1, 412-2, 412-3

GRI SRS: 103-2

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 11 Area 2: Eco-efficiency The IAR Contribution to the environment section summarises the management approach as well as the year s main actions to strengthen the positive impacts and minimise the negative impacts of our activity. Of our sources of turnover, 74.8% has an environmental management system in place based on ISO 14001. Environmental management according to turnover 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Implemented - ISO 14001 Certified - ISO 14001 No formal system Environmental costs totalled 22 million euros, 15% higher than the previous financial year i. The main environmental awareness-raising programmes carried out in the various countries were continued, as were environmental monitoring and supervisory actions relating to activities run by suppliers. Reduction of the carbon footprint The identification of risks and opportunities relating to climate change is currently being formalised within the CSR Master Plan deployment framework. However, it is worth highlighting the regulatory risks that could directly or indirectly affect road infrastructure, as well as changes in average precipitation, the existing risks to reputation, and the main risks related to toll road operations. The Satellite Telecommunications activity is affected by both regulatory risks and risks to reputation, while in terms of physical risks it is most vulnerable to changes in them (such as heavy precipitation and other phenomena). Operational innovations, which relate to both the consumption of energy and materials and the development of products and services with positive impacts on climate change, are the main opportunities in this area for the organisation s activities. Notable actions that have been implemented include cuts to consumption at maintenance bases and energy efficiency improvements on toll roads, the installation of photovoltaic panels, improved efficiency of lighting and air-conditioning systems, as well as increased efficiency in the organisation s own fleet of vehicles. Satellite Telecommunications and France will deploy specific short-term plans linked to the energy audits performed on them. It is also expected that some practices relating to the development of master plans for each country, in line with carbon footprint reduction objectives, will be standardised. Assessment of the organisation s performance in this area is measured based on the evolution of its carbon footprint, calculated in accordance with the methodologies indicated in chapter 4, which is published in full detail in the annual CDP questionnaire that Abertis regularly completes. Carbon footprint emissions include sources related to three scopes: in Scope 1 consumptions of natural gas, liquid fuels, LPG and refrigerant gas refills; in Scope 2 electrical consumptions; and in Scope 3 indirect consumptions relating to journeys made by the organisation s workers, the materials and water consumed, the waste generated, and the use of products and services, which in the case of toll roads includes the emissions generated by the vehicles that use them. The total figure for the carbon footprint was modified with respect to the figure published in previous financial years mainly due to a change in the calculation methodology associated with the emissions of vehicles travelling on toll roads. With the objective of progressively improving our carbon footprint figures, specific and differentiating emission factors have been applied for heavy goods vehicles and for light vehicles, and the mileages covered have been calculated based on direct data, instead of the estimates used up until now. As such, the footprints for the years 2014, 2015 and 2016 were recalculated completely, together with updates of all the emission factors, and the specific calculations for France were adjusted to adhere to the current legal requirements. Total emissions for 2016 reached 17.5 million tonnes of CO2e, which corresponded almost entirely to the Toll Roads activity, and of which 41.7% came from Brazil alone. The evolution of emissions was positive, with reductions in the scope 1 and 2 emissions in relation to turnover and in total emissions in relation to turnover (3.1% and 5.2% respectively). This evolution is mainly related to a reduction in absolute terms of the Scope 1 emissions, due to a GRI SRS: 103-2, 201-2

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 12 reduction in liquid fuel consumption and a general improvement in consumptions. This offset an increase in the scope of the data that was linked to the inclusion of Autopista Central in Chile and of SEBPNL in France. Total emissions from our headquarters are still within the scope of the previous financial year. Although the existing partial data were included in the calculation of the total figures, the variations were not able to be analysed. This is why the separate details for consumptions and emissions at the headquarters were not included. 2016 Percentage distribution of total emissions according to country Toll Roads 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Brazil France Spain Chile Argentina Puerto Rico CO2e emissions generated according to country (tonnes) Toll Roads Scope 1 Scope 2 Scope 3 Total Brazil 32,724.7 5,374.3 7,264,138.1 7,302,237.1 France 16,181.9 4,503.5 4,228,344.5 4,249,030.0 Spain 5,195.0 17,855.3 2,940,727.7 2,963,778.0 Chile 4,440.5 10,510.4 1,442,056.8 1,457,007.7 Argentina 1,776.7 13,947.4 1,022,632.5 1,038,356.7 Puerto Rico 331.6 2,979.1 473,830.6 477,141.3 Total 60,650.5 55,170.0 17,371,730.2 17,487,550.7 Percentage distribution of total emissions in 2016 according to country Telecommunications 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Satellite Spain Satellite Brazil CO2e emissions generated according to country (tonnes) Telecommunications Scope 1 Scope 2 Scope 3 Total Satellite Spain 318.5 1,214.0 393.4 1,926.0 Satellite Brazil 1.4 60.0 218.4 279.8 Total 319.9 1,274.1 611.8 2,205.8 Percentage breakdown for Scope 1 and 2 emissions according to activity Alcance 1 Alcance 2 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Autopistas Telecomunicaciones satelitales Percentage breakdown for Scope 3 emissions according to emission source and activity Use of goods and services Water Waste Materials Journeys 0% 25% 50% 75% 100% Toll Roads Satellite Telecommunications Headquarters GRI SRS: 305-1, 305-2, 305-3

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 13 Trend in Scope 1 and 2 emissions according to activity Tonnes of CO2e Variation with respect to 2015 Toll Roads 100,622.2 109,809.8 115,820.5 5.5% Satellite Telecommunications 1,522.8 1,901.8 1,594.0-16.2% Headquarters 2,906.5 167.7 26.1-84.5% Total 105,051.6 111,879.4 117,440.5 5.0% Trend in Scope 1 and 2 emissions according to activity Tonnes of CO2e in relation to the activity Variation with respect to 2015 Toll Roads (Tn/ADT) 4.80 5.00 5.10 2.0% Satellite Telecommunications (Tn/O.T.) 6.52 8.02 7.08-11.7% Headquarters (Tn/EAW) 10.57 0.92 0.14-84.5% Trend in total emissions according to activity Tonnes of CO2e Variation with respect to 2015 Toll Roads 17,108,687.5 17,026,588.7 17,487,550.7 2.7% Satellite Telecommunications 2,134.9 2,438.7 2,205.8-9.5% Headquarters 3,782.4 932.9 829.9-11.0% Total 17,114,604.8 17,029,960.2 17,490,586.4 2.7% Trend in total emissions according to activity Tonnes of CO2e per million euros of turnover Variation with respect to 2015 Toll Roads 4,348.4 4,350.8 4,119.3-5.3% Satellite Telecommunications 11.7 11.5 9.8-15.1% Headquarters 1,563.0 279.0 413.2 48.1% Total 4,154.2 4,124.9 3,910.4-5.2% The sources of energy consumptions relating to Scope 1 and 2 emissions include electricity, liquid fuels, natural gas, liquefied petroleum gas (LPG) and our own renewable sources (principally the solar panels on satellites, for which the generation has been included in the chart, but not the consumption, due to a lack of data on the satellites actual consumption). Percentage breakdown of energy consumption in 2016 according to source and activity (kwh) Autopistas Telecom. Satelitales Sede central 0% 20% 40% 60% 80% 100% Electricidad Gas natural Combustibles líquidos GLP Fuentes renovables propias The LGP consumption in 2016 totalled 8.9 MWh, which is up on the figure from the previous year. Of this consumption, 86.7% was from earth removal activities in Brazil, connected to the construction works performed at some of the concession companies in that country. GRI SRS: 103-3, 302-1, 302-2, 302-3, 302-4, 305-1, 305-2, 305-3, 305-4, 305-5

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 14 Percentage breakdown of electrical consumption in 2016 according to activity and country (MWh) 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% T.R. Brazil T.R. France T.R. Spain T.R. Chile T.R. Argentina T.R. Puerto Rico Sat. T. Spain Sat. T. Brazil Headquarters Electrical consumption by country (MWh) Toll Roads Variation with respect to 2015 Brazil 29,148 33,225 33,590 1.6% France 46,172 47,319 54,921 16.1% Spain 45,402 44,677 44,638-0.1% Chile 19,540 16,323 26,145 60.2% Argentina 10,215 33,335 35,400 6.2% Puerto Rico 530 6,640 6,130-7.7% Total 151,008 181,519 200,823 10.6% Electrical consumption by country (MWh) Telecommunications Variation with respect to 2015 Satellite Spain 3,133 3,141 3,035-3.4% Satellite Brazil 336 361 375 4.1% Total 3,469 3,501 3,410-2.6% Electrical consumption by country in relation to activity (MWh/ADT) Toll Roads Variation with respect to 2015 Brazil 1.57 1.83 1.90 4.0% France 1.96 1.97 2.24 13.9% Spain 2.50 2.32 2.20-5.1% Chile 1.10 0.85 0.98 15.7% Argentina 0.13 0.40 0.42 6.0% Puerto Rico 0.03 0.10 0.09-8.4% Total 7.75 8.42 8.95 6.3% Electrical consumption in relation to activity (MWh/Occupied Transponders) Telecommunications Variation with respect to 2015 Sat. Telecoms 14.86 14.77 15.16 2.6% Trend in electrical consumption in relation to turnover (MWh per million euros of turnover) 60 45 30 15 0 38.4 19.0 39.4 46.4 44.8 47.3 45.7 16.1 15.1 Toll Roads Satellite Sat. Telecoms Total In absolute values, electricity consumption reached 204,296 MWh, up 10% on the previous financial year. This variation is related to the increased scope of the data in France and Chile and the increase in consumption in Argentina and Brazil, mainly relating to the expansion of toll road areas with lighting. It is worth highlighting the reductions in absolute values achieved on toll roads in Spain and Puerto Rico and in Satellite Telecommunications in Spain. GRI SRS: 302-3, 302-4

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 15 Percentage breakdown of liquid fuel consumption in 2016 according to activity and country (litres) 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% T.R. Brazil T.R. France T.R. Spain T.R. Chile T.R. Argentina T.R. Puerto Rico Sat. T. Spain Sat. T. Brazil Headquarters Liquid fuel consumption according to country (litres) Toll Roads ii Variation with respect to 2015 Brazil 16,806,831 12,283,627 12,610,533 2.7% France 5,411,310 4,788,497 4,558,556-4.8% Spain 1,482,437 1,726,241 1,361,206-21.1% Chile 1,448,071 1,707,719 1,650,682-3.3% Argentina 396,332 1,059,405 683,194-35.5% Puerto Rico 14,195 171,376 168,827-1.5% Total 25,559,176 21,736,865 21,032,998-3.2% Liquid fuel consumption according to country (litres) Telecommunications Variation with respect to 2015 Satellite Spain 99,320 94,331 117,441 24.5% Satellite Brazil 19,734 176 602 242.3% Total 119,054 94,507 118,043 24.9% Liquid fuel consumption according to country in relation to activity (l/adt) Toll Roads Variation with respect to 2015 Brazil 902.7 675.4 710.5 5.2% France 229.2 199.3 186.3-6.6% Spain 81.8 89.8 67.2-25.1% Chile 81.6 88.7 64.0-27.8% Argentina 5.1 12.6 8.1-35.6% Puerto Rico 0.9 2.6 2.5-2.2% Total 1,220.2 989.1 925.5-6.4% Liquid fuel consumption according to activity (l/occupied Transponders) Telecommunications Variation with respect to 2015 Sat. Telecoms 510.07 398.60 524.64 31.6% Trend in liquid fuel consumption in relation to turnover (litres per million euros of turnover) 7000 5250 3500 1750 0 6,496.2 6,234.9 5,554.5 4,954.4 4,894.3 4,728.9 542.9 445.3 520.7 Toll Roads Satellite Sat. Telecoms Total The year s liquid fuel consumption was down by 3.6% in absolute terms. This was due to reductions in the consumption at all toll road concession companies but was mitigated by increased consumption in Brazil. Of the total liquid fuel consumption, 77.6% relates to the organisation s fleet of vehicles. This is made up of 3,456 vehicles, mainly cars, lorries and vans, of which 99% corresponds to the Toll Roads activity. GRI SRS: 302-3, 302-4

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 16 Natural gas consumption by country (kwh) Toll Roads Variation with respect to 2015 France (kwh) 5,047,669 6,127,848 6,161,326 0.5% Argentina (kwh) 234,732 123,398 32-100.0% Total 5,303,588 6,251,246 6,161,358-1.4% Natural gas consumption by country in relation to activity (kwh/adt) Toll Roads Variation with respect to 2015 France 214 255 252-1.3% Argentina 3.04 1.47 0.00-100.0% Total 252 284 271-4.7% Percentage breakdown of water consumption in 2016 according to activity and country (m 3 ) 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% T.R. Brazil T.R. France T.R. Spain T.R. Chile T.R. Argentina T.R. Puerto Rico Sat. T. Spain Sat. T. Brazil Headquarters Water consumption by country (m 3 ) Toll Roads Variation with respect to 2015 Brazil 139,557 127,276 137,391 7.9% France 261,658 367,190 303,414-17.4% Spain 88,851 80,452 74,430-7.5% Chile 71,200 41,678 748,704 Not comparable Argentina 7,516 16,145 18,589 15.1% Puerto Rico 650 21,086 40,070 90.0% Total 569,432 653,827 1,322,598 102.3% Water consumption by country (m 3 ) Telecommunications iii Variation with respect to 2015 Satellite Spain 2,903 3,250 3,947 21.4% Satellite Brazil 1,415 26,422 26,147-1.0% Total 4,318 29,672 30,094 1.4% Trend in water consumption in relation to turnover (m 3 per million euros of turnover) 350 300 250 200 150 100 50 0 144.7 23.6 142.3 167.1 165.6 311.5 140.1 133.4 302.4 Toll Roads Satellite Sat. Telecoms Total Natural gas consumption remained almost constant, while water consumption increased significantly with respect to the previous year due to an expansion of the scope of the data in Chile. Activities at Autopista Central include the irrigation of a very large area of parkland, requiring water consumption that differs greatly from that of other concession companies. Water consumption from our own sources represented 11.9% of all water consumption (mainly from wells), a percentage lower than that of the previous year due to the figures from Chile, where all of the consumption at Autopista Central is from an external supplier. GRI SRS: 302-3, 302-4, 303-1, 303-2

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 17 Innovation based on circular economy criteria The Toll Roads activity accounts for almost all of the organisation s material consumptions and waste generation. This relates to maintenance and infrastructure construction operations. All the materials it consumes are from non-renewable sources, so it is our objective to identify potential circular economy flows between the generation of waste and the materials consumed. Currently 8.3% of all the materials consumed are from recycled sources, a figure that remained practically constant with respect to the previous year. However, in absolute terms the quantity of materials from recycled sources increased due to the fact that overall consumption increased. The variation in the consumption of materials was directly related to the type of work performed, hence the fluctuation visible in the historical data. Consumption of total materials according to country (tonnes) Toll Roads Granules Asphalt aggregate Concrete Metal Brazil 396,672 2,452,614 142,169 17,230 France 698,416 1,030,487 28,969 1,635 Spain 9,253 224,986 8,698 1,900 Chile 108,968 75,096 104,741 2,209 Argentina 39,871 58,665 6,591 496 Puerto Rico 9 2,262 481 44 Total 1,253,188 3,844,109 291,649 23,514 Consumption of total materials according to country (tonnes) Toll Roads Paint Paper Salt Antifreeze liquid Brazil 12,254 83 0 0 France 502 135 29,622 32 Spain 940 37 12,051 0 Chile 192 52 0 0 Argentina 227 52 0 0 Puerto Rico 44 7 0 0 Total 14,159 365 41,672 32 Trend in consumption of total materials (tonnes) iv Variation with respect to 2015 Granules 4,155,864 2,256,084 1,253,188-44.5% Asphalt aggregate 1,817,644 1,874,874 3,844,109 105.0% Concrete 198,352 505,593 291,649-42.3% Metal 16,263 42,432 23,514-44.6% Paint 3,199 5,097 14,159 177.8% Paper 385 392 368-7.0% Salt 24,980 50,538 41,672-17.5% Anti-freeze liquid 100 6 32 479.5% Alongside the materials detailed in the tables, a total of 38,279 tonnes of other materials were consumed. Of the nonhazardous waste, 82% relates to construction waste, a percentage similar to previous financial years, which highlights the relevance of this type of waste in the identification of recycling opportunities. During 2016 studies of this nature continued in Spain, and it will be necessary to identify other practices such as the recycling of this waste by other stakeholders. GRI SRS: 103-3, 301-1, 301-2, 306-2

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 18 Waste generated (tonnes) Toll Roads v Hazardous Hazardous Hazardous Brazil 4,572.2 175.8 9,561.2 299.3 26,520.1 271.2 France 15,532.6 3,270.5 89,916.3 663.8 74,665.5 1,531.9 Spain 103,292.6 154.8 110,663.7 229.4 112,071.2 189.0 Chile 874.0 1.4 2,049.4 210.6 8,574.9 11.2 Argentina 1,554.8 3.2 1,665.2 11.8 2,028.3 5.7 Puerto Rico 0.05 0.03 20,825.9 1.8 9,899.1 6.2 Total 125,826.2 3,605.7 234,681.8 1,416.8 233,759.1 2,015.2 Waste generated (tonnes) Telecommunications Hazardous Hazardous Nonhazardous Nonhazardous Nonhazardous Nonhazardous Nonhazardous Nonhazardous Hazardous Satellite Spain 36.9 4.4 6.2 0.01 8.2 0 Satellite Brazil 0.0 0.0 0.0 0.01 0.003 0.01 Total 37.0 4.4 6.2 0.02 8.2 0.01 Total non-hazardous waste generated and treated according to type Tonnes generated Percentage treated Paper and cardboard packaging 167.46 100.0% Plastic packaging and cans 23.50 100.0% Glass packaging 258.84 85.4% Tyres and scrap rubber 1,046.72 100.0% Concrete mix, bricks, etc. 96,445.36 100.0% Wood from construction work 295.96 100.0% Mixed metals (scrap) 244.00 100.0% Construction and demolition waste 95,173.29 96.8% Paper (includes confidential documents, receipts and cardboard) 129.41 99.2% Glass 9.24 100.0% Electronic equipment 17.68 99.8% Wood 25.66 100.0% Plastics 286.55 100.0% Scrap (air conditioners, extinguishers) 15,350.28 100.0% Garden waste 3,269.27 100.0% Domestic waste (rubbish) 15,373.15 70.0% Sludge from biological treatment plants (septic tank sludge) 1,140.12 100.0% Ordinary waste (compound) 1,273.17 100.0% Other 3,237.98 72.0% Total 233,767.6 95.7% GRI SRS: 103-3, 306-2

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 19 Of the hazardous waste, 52.5% was common wet sludge from the cleaning of septic tanks and other wastewater treatment mechanisms. Wastewater is dealt with appropriately by authorised agents, as is the rest of the waste generated. 95.7% of the non-hazardous waste and 99.7% of the hazardous waste was treated, a percentage that is stable with respect to previous years. Total hazardous waste generated and treated according to type Tonnes generated Percentage treated Paints, Varnishes, Adhesives 7.13 83.2% Used oil 12.29 100.0% Contaminated metallic and plastic packaging 4.99 86.0% Absorbents, Sepiolite (contaminated rags) 14.20 100.0% Oil filters 2.21 75.1% Empty aerosols 20.52 100.0% Calcium chloride 14.59 100.0% Lead batteries 4.79 85.4% Waste containing hydrocarbons 311.31 100.0% Land contaminated with diesel oil 227.75 100.0% Sludge from cleaning roadways and dredging spoils 3.60 100.0% Common wet sludge 1,056.96 100.0% Dirty solvents 1.00 32.1% Fluorescent tubes and lights 81.30 98.8% Batteries (cylindrical cell) and storage batteries 8.25 99.9% Waste electrical and electronic equipment (WEEE) 2.42 94.5% Other 241.88 99.8% Total 2,015.17 99.7% Development of products and services In its Smart technology and engineering section, the IAR highlights developments that have a positive effect on the environmental impact generated, for example the installation of electric vehicle charging points on French toll roads or potential developments linked to the internet of things. In a similar vein, promoting the use of electronic tolls is one of the main actions to reduce the emissions of vehicles on toll roads, as explained in the Efficient motorways section of the IAR. Use of this system has increased continuously over the last three years, reaching 60% of all transactions in 2016. Percentage use of electronic tolls vi 100% 100% 75% 75% 50% 50% 25% 25% 0% Brazil France Spain Chile Argentina Puerto Rico 2014 Transactions 2015 Transactions 2016 Transactions 2014 Income 2015 Income 2016 Income 0% GRI SRS: 302-5, 306-2

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 20 As illustrated in the infographic on page 5, our suppliers are heavily involved in the organisation s value chain. This includes road infrastructure maintenance and construction activities, and they are especially important in the manufacturing and launching of satellites. Nevertheless, the incidence potential is very different in each of these activities. A significant part of the activity s social and environmental impacts are generated by suppliers, and this is included in the scope of the data presented in this report. As such, the material, energy and water consumptions, the waste generated, and the accidents that occur include all those caused by our suppliers when providing Abertis with products and services in its toll roads activities. The Management of suppliers and supply chain section in the IAR describes the purchasing policy and the contracting procedures in place. The criteria used in the assessment carried out on suppliers includes technical and financial solvency aspects, as well as other areas linked to social and environmental management and good governance (through the creation of a specific Corporate Social Responsibility scoring system). The assessment and approval system has a progressive scope, such that it incorporates more countries each year. At present the system has been implemented in Brazil, Spain and Chile. 100% of critical suppliers have been assessed, and during 2016 12.3% of the corporation s purchases relating to toll roads in Brazil, Spain and Chile were from suppliers that have been approved and assessed in accordance with the CSR scoring system. Number of suppliers and related financial volume according to CSR scoring system 140 120 100 80 60 40 20 0 A+ A B 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 0 Number of suppliers Financial volume It is also necessary to continue working to widen the scope of the assessment system and detect new collaboration opportunities in the Satellite Telecommunications activity. GRI SRS: 102-9, 103-3, 308-1, 308-2, 414-1, 414-2

GRI SRS: 103-2

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 22 Area 3: Integrating into the community Positive synergies with the local community Both the Contribution to the community section in the Integrated Annual Report and the Abertis Foundation report describe the projects that are carried out, the priorities established in terms of social action and sponsorship, and the projects relating to local communities, such as those of the 1% cultural project. Also, the website of the Network of Abertis Chairs publishes specific coverage of projects and the works that receive awards from each of the currently active chairs. The total contribution to social action projects and sponsorship amounted to 5.9 million euros (7.1 million including management costs), representing a 5.2% increase on the previous year s total. The data were calculated excluding projects carried out in Brazil under the Rouanet Law, and the figure for the previous year has been recalculated to allow for comparisons. Percentage breakdown of contributions in 2016 according to motivation and geographic setting 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% One-off contributions Social investment Business-aligned initiatives 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Spain Europe Latin America The areas of activity as per the London Benchmarking Group s (LBG) classification with the largest contributions were art and culture, education, socio-economic development and environment (80.9% of the total). Similarly, according to Abertis classification, the areas of social accessibility and socio-economic development, cultural accessibility, environmental conservation and training are where most of the contributions were made (90.9% of the total). In addition to their direct contributions, the different activities and countries are involved in a wide range of associations, of both a general and sectorial nature. Over the course of 2016 the different activities and countries met a total of 283 times with 72 local community associations, which was an increase with respect to the previous year. Involvement with associations Toll Roads Involvement with associations Telecommunications 20 120 25 100 15 100 80 20 15 80 60 10 60 10 40 5 0 Brazil France Spain Chile Puerto Rico Associations Number of meetings 40 20 0 5 0 Spain Telecoms Associations 20 0 Brazil Telecoms Number of meetings The toll roads in France and Spain held meetings with various collectives from their local communities in order to exchange views on the organisation s activities and detect opportunities for collaboration and synergies. As regards complaints mechanisms for the local community, all toll roads except those in Chile have formal mechanisms in place. 97.6% of all purchases made in 2016 were from local suppliers the criterion for local being those located in the same country where the activities are carried out. The trend in this area is positive and is in line with the target set. We will continue working to identify new opportunities for involvement with local suppliers in order to fully support the development of local communities. GRI SRS: 102-13, 103-2, 204-1, 413-1

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 23 Percentage of local purchases Toll Roads vii Percentage of local purchases Telecommunications 100,0% 100,0% 75,0% 50,0% 25,0% 75,0% 50,0% 25,0% 0,0% Brazil France Spain Chile Argentina Puerto Rico 0,0% Telecom sat. España Telecom sat. Brasil Mention must be made of the Satellite Telecommunications activity s industrial returns clause, which entails high investment in satellites. Whenever an order for a new satellite is made, a specific clause is included for direct contracts with a percentage of local suppliers for the development and manufacturing of the satellite. Fostering and preserving natural capital Of the toll road kilometres managed (1,186.8 km), 16% are located in areas of special protection for biodiversity, thus affecting a total of 61,502.2 hectares, mainly in France, Brazil and Spain. The variation in the data for hectares relates to calculation adjustments made in Brazil. Percentage breakdown of kilometres affecting protected areas 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Brazil France Spain Chile Puerto Rico The main impacts on biodiversity are the fragmentation of territories, light pollution, collisions between vehicles and animals, the modification of aquatic habitats, and impacts on vegetation and wildlife species, especially during the motorway construction stage. Actions implemented include emergency plans, conservation and cleaning plans, environmental monitoring and environmental asset recovery programmes, and education and awareness-raising campaigns, in addition to the environmental management guidelines given to contractors. Furthermore, the installation of wildlife crossings and fences at toll roads is one of the principal means of preventing animal species from getting hit, especially in the case of protected species, such as those on national and international lists. Brazil and Spain have species that are included on the IUCN Red List, and in the case of protected plant species and other conditions established in the concession contract, Brazil and France plant new vegetation to compensate for the plant species affected. It should be noted that toll roads in France renewed its certification of the biodiversity management system that was implemented in a pilot project in 2015. During 2016, 20,115 litres of hazardous substances spilled due to road accidents in Brazil and Puerto Rico. These were cleaned up and treated as hazardous waste. The majority of the wastewater generated is equivalent to domestic wastewater, although the Toll Roads activity does produce some effluents that require pre-treatment. The use of septic tanks, treatment plants, filters and settlers, among other biological, physical and chemical treatments, enables the polluting content to be separated from the wastewater. Equally, different quality analyses are performed on the spillages that occur, to ensure compliance with the legal limits that are in place. The Spanish toll roads, part of the Brazilian toll roads and one of the toll roads in Argentina generated a total of 206,066 cubic metres of wastewater. The installation of noise barriers and measurement of the acoustic impact at control points on the toll roads were the main actions implemented in relation to noise, with a total of 3,281.5 km analysed in this respect. Similarly, France has a specific observatory to manage this aspect, and and it has continued to implement noise insulation in certain constructions. GRI SRS: 103-2, 204-1, 304-1, 304-2, 304-3, 306-1, 306-3

GRI SRS: 103-2

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 25 Area 4: Safety and quality Ensuring and promoting road safety The first section of chapter 7 of the IAR, Safe and innovative infrastructure, gives an overview of the road safety actions carried out during 2016, and of the organisation s management approach in relation to this matter, it being considered a priority. Distribution of kilometres by country 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Brazil France Spain Chile Argentina Puerto Rico Spanish toll roads, Chile s Autopista Central and the toll roads in western Argentina have implemented a road safety management system in accordance with ISO 39001, and in Spain and Chile the system has been certified. It is expected that this good practice will be replicated with the rest of the toll roads under the framework of the collective knowledge projects, thus increasing the 33.9% of toll roads turnover that has a formal road safety management system in place. The total number of road accidents in 2016 was 14,542, which was 1.1% lower than the previous year s figure. This variation was related to a drop in the number of accidents in Brazil, the country with the most accidents. This factor compensated for some increases in the rest of the countries. Total number of road accidents viii Variation with respect to 2015 Brazil 10,448 10,534 10,084-4.3% France 459 544 586 7.7% Spain 752 798 850 6.5% Chile 822 1,129 1,224 8.4% Argentina 438 1,370 1,528 11.5% Puerto Rico 0 323 270-16.4% Trend in the number of fatalities in traffic accidents 2016 2015 0 100 200 300 400 500 600 700 800 900 Brazil France Spain Chile Argentina Puerto Rico The number of fatalities in traffic accidents decreased by 4.2% with respect to the previous year, totalling 865 people. It should be noted that there was an adjustment to the criterion used for calculating this indicator, in order to standardise the calculation across all countries and to make it stricter; the 2015 value has therefore been recalculated for comparison purposes. The global trend of reducing hazard and mortality indices continued, although 2016 saw changes in this direction in certain cases, specifically France, Chile and Argentina, which will require further monitoring. GRI SRS: 103-3, 416-1

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 26 Trend in hazard and mortality indices by country ix 60,0 50,0 40,0 30,0 20,0 10,0 0,0 Brazil France Spain Chile Argentina Puerto Rico Hazard index 2015 Hazard index 2016 Death index 2015 Death index 2016 3,5 3,0 2,5 2,0 1,5 1,0 0,5 0,0 The main actions carried out in the name of road safety included direct actions in connection with the maintenance and conservation of infrastructure, road safety inspections, simulations and awareness-raising operations with coordination and participation from various stakeholders, campaigns focusing on training, education and raising awareness, and lastly, emergency plans. The GERAR committee in Brazil and the Observatory on motorway behaviour in France continued their work on monitoring and prevention in road safety, while Spain has created an office specifically for the purpose of promoting road safety. Lastly, it is worth highlighting how new technologies can contribute to improving road safety, through tools such as realtime traffic monitoring. This is something that is being analysed and evaluated in various projects in progress, as described in the IAR s Smart technology and engineering section. Ensuring workplace health and safety At 31 December, the organisation s workforce comprised a total of 16,693 individuals (15,077 individuals in terms of Equivalent Average Workforce), of which 89.5% are covered by the scope of the information detailed below (93.2% in terms of Equivalent Average Workforce). As such, for the purposes of this analysis, at 31 December the workforce comprised 14,943 individuals (14,096 individuals in terms of Equivalent Average Workforce). 97.4% of the equivalent average workforce was connected to the Toll Roads activity, and the rest of the workforce was divided equally between the Satellite Telecommunications activity and the central services activity. Equivalent average workforce by country 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Brazil France Spain Chile Argentina Puerto Rico Of the sources of turnover, 86.4% is covered by an occupational risk management system, based on the international standards applicable in this area (OHSAS 18001) and on the systems contemplated in the regulatory framework applied in each country (as is the case with Brazil and Chile). The management systems call for analysis of the risk levels for different job positions and the corresponding definition and application of actions aimed at prevention and training. They also call for the provision of specific prevention equipment in accordance with the risks identified. Another important feature is the coordination of activities with suppliers that have their workers carry out tasks in our organisation s centres or sites. In 2016 this involved a total of 13,546 workers, a figure very similar to that of the previous year. GRI SRS: 102-8, 103-3, 416-1

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 27 Sources of turnover with a workplace health and safety management system 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Implemented - Own system Certified - OHSAS No formal system The health and safety committees are bodies providing coordination and dialogue in operational matters of health and safety. They exist in all countries except for Argentina and Puerto Rico, which equates to 84.7% of the workforce at 31 December. These committees met a total of 412 times during 2016. They mainly addressed matters relating to the safety inspections performed, the analysis of accident data monitoring and the reasons linked to them, the running of campaigns and prevention actions, as well as use of the right equipment and the improvements to be made to facilities, among others. The IAR Health and safety section describes the main actions implemented in the area of occupational health and safety, including training in occupational health and safety that in 2016 totalled 146,700 hours, a figure that was up 9.5% on the previous year and represents an average of 9.8 hours per worker. The trend for accidents indices was positive, going down overall, although there was a change in the trend in the case of Spain. Trend in the incidence index by country x Toll Roads 100.0 80.0 60.0 40.0 20.0 53.3 44.3 23.8 20.1 20.1 94.2 57.7 49.1 26.5 20.1 23.8 22.6 26.4 30.4 21.4 14.5 0.0 Brazil France Spain Chile Argentina Puerto Rico Trend in the frequency index by country Toll Roads 45.0 41.0 30.0 27.4 25.9 25.4 25.6 15.0 6.4 14.3 10.5 18.7 13.0 4.1 4.9 17.0 15.0 14.8 8.2 0.0 Brazil France Spain Chile Argentina Puerto Rico Trend in the severity index by country Toll Roads 1.5 1.0 0.5 0.0 1.3 1.2 1.0 0.9 0.6 0.6 0.6 0.5 0.5 0.4 0.4 0.1 0.2 0.2 Brazil France Spain Chile Argentina Puerto Rico 0.5 0.02 GRI SRS: 403-1, 403-2, 403-4

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 28 In 2016 there were a total of 425 workplace accidents involving the organisation s direct employees, a reduction of 18.4% when compared with the previous year. Of the accidents that occurred, 65.7% involved men. Although the reduction occurred relative to both men and women, it was higher in relation to men (20.7%). All of the countries except for Brazil and Spain reduced their accident numbers, while in Puerto Rico an accident occurred for the first time. There were also two fatalities linked to workplace accidents, one in Brazil and the other in Spain, both related to people being hit by vehicles. The Satellite Telecommunications activity does not show any previous figures as there had been no accidents until this financial year, in which there were a total of two accidents (one relating to men and one to women). This represents an incidence index of 14.9, a frequency index of 8.16 and a severity index of 0.5. Number of accidents in 2016 according to gender and country xi 180,0 120,0 60,0 0,0 31 99 13 46 26 30 21 30 Brazil France Spain Chile Argentina Puerto Rico Men Women 46 82 1 Trend in total accidents according to gender 600 500 400 300 200 100 0 398 272 126 521 352 169 425 279 Total Men Women Trend in the global incidence index according to gender 146 Trend in the global frequency index according to gender 40.0 30.0 20.0 10.0 0.0 28.2 26.1 22.6 39.3 35.3 29.1 31.0 28.6 24.9 Total Men Women Trend in the global severity index according to gender 20.0 10.0 14.7 13.6 11.9 18.2 17.0 14.9 15.6 14.8 13.6 1.0 0.5 0.44 0.39 0.31 0.61 0.55 0.54 0.46 0.50 0.43 0.0 Total Men Women 0.0 Total Men Women The main causes of accidents included falls on the same or different levels, collisions and impacts against objects, assaults, and vehicles hitting people. There were 181 accidents involving persons subcontracted to work at the organisation s facilities, an increase with respect to the previous year s figure due to variations arising in Brazil. These data are not included in the indices analysed. Distribution of accidents involving external workers by country 0% 25% 50% 75% 100% Brazil France Chile GRI SRS: 103-3, 403-2

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 29 Fostering quality employment In the Staff chapter of the IAR, the Committed to talent and Professional development sections describe the main actions carried out in the context of employment quality. At 31 December, 94.6% of the workforce had a permanent contract, a percentage that was higher for men (96.1%) than for women (92.4%) and remained constant with respect to the previous year. The percentage was constant across the countries, with increases in Argentina and Chile in comparison with the previous year. At 31 December, 89.7% of the workforce were full-time workers. This percentage varied across countries, the highest being in toll roads in Brazil (99.0%) and the lowest in toll roads in Spain (63.1%), but was constant with respect to the previous year. Percentage of workforce according to working hours 2015 2016 Men Women Total Men Women Total Full time 94.2% 83.5% 90.0% 93.72% 83.41% 89.7% Part time 5.8% 16.5% 10.0% 6.27% 16.60% 10.3% The turnover indices continued to stabilise and reduce on a global level, although there were increases in the executive and heads of department employee categories. There were restructurings that mainly affected the data from Brazil and Argentina, as well as absenteeism and voluntary resignations in Chile. Global turnover index according to employee category and gender Men Women Men Women Men Women Executives 21.8% 35.7% 19.4% 20.0% 26.5% 26.7% Heads of Departments 9.4% 7.4% 8.8% 5.7% 16.3% 22.9% Other 24.7% 20.2% 21.6% 18.2% 13.3% 15.4% Trend in the turnover index Toll Roads 50.0% 40.0% 30.0% 34.9% 36.0% 45.5% 32.3% 41.4% 23.8% 27.5% 20.0% 10.0% 0.0% 11.2% 10.4% 3.4% 4.7% 3.8% 2.1% 5.5% 4.5% 1.8% Brazil France Spain Chile Argentina Puerto Rico 5.8% 2.9% Turnover index by gender Toll Roads Men Women Men Women Men Women Brazil 38.7% 27.7% 37.9% 23.3% 23.7% 24.1% France 3.3% 3.8% 4.2% 3.2% 4.3% 4.3% Spain 12.2% 9.3% 2.1% 1.9% 2.1% 1.2% Chile 26.3% 47.3% 32.2 51.0% 25.2% 29.9% Argentina 4.7% 4.8% 6.3% 4.4% 2.3% 3.7% Puerto Rico 40.0% 100% 12.5% 5.3% 7.8% 0.0% GRI SRS: 102-8, 401-1

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 30 Turnover index according to gender Telecommunications Men Women Men Women Men Women Satellite Spain 2.2% 2.4% 4.4% 2.4% 2.1% 5.0% Satellite Brazil 6.3% 5.6% 6.5% 10.5% 12.5% 5.3% Trend in the turnover index Telecommunications 9.8% 10.0% 8.0% 6.0% 5.0% 3.8% 3.0% 2.2% Trend in the global turnover index according to gender 25.0% 20.0% 15.0% 10.0% 23.6% 22.2% 20.6% 19.8% 19.5% 17.8% 15.8% 14.5% 13.6% 0.0% Satellite Spain Satellite Brazil 5.0% 0.0% Total Men Women At 31 December, 97.7% of the workforce was covered by a collective bargaining agreement. There are a total of 38 committees and in 2016 they met on 295 occasions. This was an increase with respect to the level of activity in the previous financial year, mainly due to a rise in France, Spain and Chile. The Toll Roads activity was linked to 95% of the committees, none of which were in Brazil, where this concept does not exist in the context of labour relations. Collective bargaining agreement Toll Roads Collective bargaining agreement Telecommunications 100% 160 100% 10 80% 60% 40% 20% 120 80 40 50% 5 0% Brazil France Spain Chile Argentina 0 0% Satellite Spain Satellite Brazil 0 Workforce covered by a collective bargaining agreement Number of meetings held by the works council Workforce covered by a collective bargaining agreement Number of meetings held by the works council At 31 December, 51.4% of the workforce was included in the performance evaluation programmes, while the figure was 100% for executives and heads of departments in all countries and activities, and 100% for headquarter employees. Management by objectives according to employee category and gender Toll Roads Executives Heads of Departments Other categories Men Women Men Women Men Women Brazil 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% France 100.0% 100.0% 100.0% 100.0% 5.4% 17.3% Spain 100.0% 100.0% 100.0% 100.0% 10.2% 6.6% Chile 100.0% 100.0% 100.0% 100.0% 24.5% 15.8% Argentina --- --- 100.0% 100.0% 8.8% 5.8% Puerto Rico 100.0% --- 100.0% 100.0% 91.7% 100.0% GRI SRS: 102-41, 401-1, 404-3

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 31 Management by objectives according to employee category and gender Telecommunications Executives Heads of Departments Other categories Men Women Men Women Men Women Satellite Spain 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Satellite Brazil 100.0% --- 100.0% --- 100.0% 100.0% Trend in investment in training (millions of euros) and average training hours 4.0 3.0 2.0 1.0 0.0 14.8 22.5 17.7 25.0 20.0 15.0 10.0 3.0 3.3 3.4 5.0 0.0 2014 2015 Investment in training 2016 Average training hours At 31 December, 73.3% of the workforce had participated in training activities, a percentage that was higher for men (76%) than it was for women (69.1%). The investment in training remained practically constant, although the average training hours decreased with respect to the previous year as did the participation percentage, due to an overall reduction in the training hours given. Generalised training was given in 2015 but was not repeated in 2016, a factor that stabilised the average. Average hours of training according to employee category and gender Toll Roads Executives Heads of Departments Other categories Men Women Men Women Men Women Brazil 46.8 29.5 44.2 56.4 22.6 27.6 France 11.8 14.5 10.2 10.4 11.0 11.2 Spain 39.4 13.6 67.3 37.3 22.4 19.8 Chile 75.3 116 26.8 28.8 15.8 9.1 Argentina --- --- 13.5 1.5 1.1 1.0 Puerto Rico 0 --- 41.6 46.6 30.6 26.8 Average hours of training according to employee category and gender Telecommunications Executives Heads of Departments Other categories Men Women Men Women Men Women Satellite Spain 10.3 8.0 53.6 27.3 22.3 30.8 Satellite Brazil --- --- 34.0 --- 53.0 93.7 Ensuring equal opportunities The IAR Diversity and equality section highlights the management approach in this respect, as well as the basic regulatory aspects of the organisation, such as its code of ethics and associated rules. The distribution of the workforce by age groups remained constant with respect to the previous year the headquarters included as did the distribution by gender. This distribution varied significantly in some countries such as Brazil and Chile, where people under the age of 30 are the second largest group. Women represent 39.3% of the workforce and women s presence as executives and heads of departments has increased significantly, in line with the trend from the previous financial year. As such, 25.6% of executives and heads of departments are women, an increase of 12.6% on the previous year s figure. Furthermore, 86% of executives are from the local community, a percentage that is similar across all countries except for Puerto Rico, where it is much lower (20%). GRI SRS: 103-3, 202-2, 404-1, 404-2, 404-3, 405-1

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 32 Workforce according to age groups Toll Roads Workforce according to age groups Telecommunications 100% 80% 60% 40% 20% 0% Brazil France Spain Chile Argentina Puerto Rico <30 30-45 45-55 >55 100% 80% 60% 40% 20% Percentage of women according to employee category and country Toll Roads 0% Satellite Spain Satellite Brazil <30 30-45 45-55 >55 100.0% 80.0% 60.0% 40.0% 20.0% 35.7% 18.8% 14.3% 13.0% 50.7% 49.6% 41.2% 39.6% 38.7% 28.4% 38.1% 40.9% 40.5% 33.0% 36.8% 25.0% 26.0% 32.3% 18.5% 19.5% 23.4% 26.1% 0.0% Executives Heads of Departments Other Total Brazil France Spain Chile Argentina Puerto Rico Percentage of women according to employee category and country Telecommunications 100.0% 80.0% 60.0% 40.0% 20.0% 0.0% Starting salary and minimum local salary Toll Roads Men Women Brazil 104.4% 109.3% France 100.0% 100.0% Spain 135.7% 125.3% Chile 100.0% 100.0% Argentina 312.2% 325.9% Puerto Rico 159.7% 158.9% Starting salary and minimum local salary Telecommunications Satellite Spain Satellite Brazil 14.3% Executives 25.0% Heads of Departments Satellite Spain Men 41.3% 37.3% 31.5% 29.9% Other Satellite Brazil Total Women 312.4% 312.4% 170.5% 170.5% Average percentage of remuneration for women with respect to men according to employee category Toll Roads xii 140% 120% 100% 80% 60% 40% 20% 0% Average percentage of remuneration for women with respect to men Telecommunications xiii Global Executives Heads of Departments Other Global Brazil France Spain Chile Argentina 0% 50% 100% Satellite Brazil Satellite Spain Overall, the ratio of remuneration for women with respect to that for men is 72.7%. The figure varies slightly depending on employee category, the highest percentage being executives (87.8%). At the headquarters, this percentage is 91.3% for the employee category of executives, 89.3% for heads of department and 86.6% for the rest of the workforce. GRI SRS: 103-3, 202-1,405-1, 405-2

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 33 The retention rate remained constant with respect to the previous year, while the number of people taking parental leave increased slightly. At the head offices this figure was 100% for both women and men, and a total of 11 people took parental leave. Retention rate according to gender and country Toll Roads Individuals taking parental leave Individuals returning to work after leave Individuals who continue in the organisation after 12 months Men Women Men Women Men Women Brazil 54 113 100.0% 94.8% 94.4% 88.8% France 1 18 100.0% 100.0% 100.0% 100.0% Spain 32 28 100.0% 96.4% 100.0% 96.4% Chile 6 113 100.0% 100.0% 100.0% 100.0% Argentina 0 48 --- 83.3% --- 83.3% Puerto Rico 0 0 --- --- --- --- Retention rate according to gender and country Telecommunications Individuals taking parental leave Individuals returning to work after leave Individuals who continue in the organisation after 12 months Men Women Men Women Men Women Satellite Spain 6 1 100.0% 100.0% 100.0% 100.0% Satellite Brazil 0 0 --- --- --- --- As regards the employment of individuals with functional diversity, Brazil, France and Spain have specific legislation establishing minimum quotas. However, it is possible to meet the quota through alternative measures, such as contracting goods and services from special employment centres or, in the case of Spain, making donations to specific associations whose ultimate goal is to pursue job market inclusion. In 2016 a total of 309 individuals with functional diversity formed part of the Abertis staff team: 2% of the workforce in Brazil, 5.6% in France, and 2.3% in Spain. This represents a reduction of 18.4% with respect to the previous year, due to downsizing of the workforce in France. In Spain, this figure reaches 3.0% when the alternative measures are included. Individuals with functional diversity in the workforce by country Trend in the purchasing of goods and services from special employment centres in Spain 400,000.0 389,555.0 251,142.2 309,076.5 0% 20% 40% 60% 80% 100% Brazil France 200,000.0 23,565.0 16,000.0 17,000.0 0.0 Purchase of goods and services Donations GRI SRS: 401-3

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 34 Quality products and services with positive social impacts Chapter 7 of the IAR, Safe and innovative infrastructure, describes the different social and environmental dimensions of the organisation s activity, especially in relation to road safety and new technologies. Of its sources of turnover, 89.3% have a quality management system based on ISO 9001, and those where it is certified represent 82.9%. Sources of turnover with a quality management system implemented 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Implemented - ISO 9001 Certified - ISO 9001 No formal system In the process of being implemented In 2016 there was a continuation of projects and campaigns relating to road safety and education in all countries involved in the Toll Roads activity, and to the promotion of technical vocations for women in the Satellite Telecommunications activity. Of particular note were the 142 road safety campaigns in Brazil, in which a total of 32,982 participants were involved. This was a significant increase with respect to the previous year in terms of both number of campaigns and participants. 48.4% 9 9 24 3.1% Viva motociclista 11.5% 20 17 20 7 18 18 5.6% 2.5% 3.0% 12.8% 4.6% 8.4% Viva ciclista Saúde na Boleia Acorda motorista Passarela Viva Viva seguro Viva pedestre Viva comunidade Serra segura With the exception of Argentina, Chile (except for Autopista Central) and Puerto Rico (only in Metropistas), the various activities and countries conducted customer satisfaction surveys in continuation from the previous year. The results remained practically constant overall, although there were significant variations in the various concession companies in Brazil. Trend in the customer satisfaction survey results in Brazil 10 9 8 7 6 Trend in the total number of queries, complaints and suggestions received xiv 2016 2015 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 Brazil France Spain Chile Argentina Puerto Rico 2015 2016 The total number of queries, complaints and suggestions received increased significantly, reaching 2.27 million communications. This was mainly due to the inclusion of Autopista Central in the scope, which altered the data from Chile considerably. Of the communications received for toll roads, 99.7% were dealt with, while in Satellite Telecommunications this figure was 100%. New opportunities exist to develop products and services that apply new technologies to generate positive social impacts. This is particularly the case for the Toll Roads activity and the internet of things, and for the Satellite Telecommunications activity and the reduction of the digital divide, cooperating with the various stakeholders involved. Further exploration and analysis will be required for accomplishment of the established objectives. GRI SRS: 416-1

3 External Assurance Report GRI SRS: 102-56

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 36 GRI SRS: 102-56

4 Methodology and International Equivalences Preparation Method... 38 Scope of the information... 38 Calculation methodologies... 38 External review... 38 Application of the GRI standards... 39 Principles for producing reports... 39 Related documents... 39... 40 Foundation and general disclosures... 40 Economic material topics... 42 Environmental material topics... 43 Social material topics... 46 Links with the Ten Principles of the UN Global Compact (2000)... 51 Links with OECD Guidelines for Multinational Enterprises (2011)... 52 Links with UN Guiding Principles on Business and Human Rights (2011)... 52 Links with Sustainable Development Goals (2015)... 53

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 38 Preparation Method This Annex is part of our organisation s 2016 Integrated Annual Report, which for the first time integrates financial and non-financial information as part of a project aligning all our corporate publications and strengthening the connections between our different internal procedures. The Integrated Annual Report contains an overview of the organisation s performance for the 2016 financial year in terms of finances, the environment, social matters and good governance. The annex details the monitoring of the CSR Master Plan, with specific information linked to the different strategic objectives as well as a breakdown of the performance data. The methodology for preparing the annex is the same as that used for the Integrated Annual Report, specifically: The Global Reporting Initiative s Sustainability Reporting Standards: approved and formalised at the end of 2016, these represent the international benchmark standard as regards the reporting of non-financial information. UN Global Compact s Communication on Progress Policy: being an organisation participating in the UN Global Compact, this annual report meets the requirements established by this programme for preparing progress reports. The Integrated Annual Report is also the main reference point in terms of communicating our progress towards achieving the objectives of the Global Compact and the Sustainable Development Goals. Accountability standards for relations with stakeholders: the international benchmark for relations with stakeholders consists of the Accountability Principles Standard (AA1000APS 2008), the Assurance Standard (AA1000AS 2008) and the Stakeholder Engagement Standard (AA1000SES 2015). Other influences: the organisation s participation in projects such as the Carbon Disclosure Project, in relation to climate change, as well as external evaluations such as those linked to the Dow Jones Sustainability Indices have an indirect effect on the type and publication format of the information included. Scope of the information The scope of the information covers 94% of the organisation s sources of turnover. The full breakdown of the subsidiaries is included in the Integrated Annual Report s About the report chapter. The main variations with respect to the information published in the 2015 CSR Report are the inclusion of Autopista Central in Chile, thus increasing the data from this country, and the expanded scope of the information from France due to the SEBPNL subsidiary. The percentage variations in the scope of the information are due to the inclusion of Italy and the Emovis activity, new subsidiaries that must be incorporated in the process progressively. Calculation methodologies The non-financial information ratios linked to activities and sources of turnover have been adjusted so as to match the scope of the information and to improve the exhaustiveness of the data. The calculation methodologies employed are linked to the standards used (in particular the Global Reporting Initiative standards) and the international benchmarks relating to specific areas, specifically: ISO 14064-1:2012, based on The Greenhouse Gas Protocol, a Corporate Accounting and Reporting Standard, and the criteria established in 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), for calculating the carbon footprint, and the London Benchmarking Group methodology for the quantification of contributions to the community. External review The non-financial information contained in the Integrated Annual Report has been assured by an independent external entity, in accordance with the details stated in the assurance report included. Any indicators that have been verified have been marked with a specific symbol and, where applicable, the pertinent verification notes are detailed with specific considerations related to the assurance process. GRI SRS: 102-56

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 39 Application of the GRI standards The Integrated Annual Report and its related publications have been prepared in accordance with the GRI standards comprehensive option. This entails absolute application of the standards, from the principles for the definition and quality of contents (standard 101: Foundation) to the use of indicators and standardised calculation methodologies (specific standards relating to material topics). Principles for producing reports GRI Standard 101 (Foundation) describes the principles for defining the contents and quality of non-financial information. Said principles were used to produce the Integrated Annual Report and this annex, as follows: Stakeholder participation: The specific chapter on stakeholders and materiality focuses on describing the actions carried out in this regard that respond to the principle. Sustainability context: The report includes both data and information on context at specific country and activity level, as well as information and management approaches from the perspective of an international organisation. Materiality: The information included was selected in accordance with the material aspects approved by the CSR Committee. Exhaustiveness: The level of exhaustiveness is as high as possible, ensuring that the information presented in both the Integrated Annual Report and its annexes can be used by the different stakeholders in their decision making and analyses. Balance: The information included in this report responds to the actions and achievements in the year, both positive and negative. Comparability, accuracy and reliability: The information management tools and methodology used to monitor material topics seek to ensure the comparability of the information and the highest level of accuracy and reliability. The external audit of the report significantly contributes to the application of these principles. Punctuality: The Integrated Annual Report and its annex are published on the same day that the shareholders meeting is held, in keeping with the publication of financial and non-financial information in recent years. Clarity: Year after year, the content is adapted in response to the diversity of the organisation s stakeholders. In this regard, the detailed, straightforward presentation of actions and monitoring indicators are of utmost importance. Related documents The Integrated Annual Report and this annex contain most of the information relating to the GRI Standards, although cross-references to other publications containing specific details have been added to the table of contents, specifically: 2016 Consolidated Annual Accounts (CAA) 2016 Annual Corporate Governance Report (ACGR) 2016 Annual Report on Directors Remuneration (ARDR) 2016 Carbon Disclosure Project questionnaire (CDP; the questionnaire corresponding to the financial year 2015 was published during 2016). The pages indicated in the GRI table refer firstly to the pages in this annex and then to the pages in the Integrated Annual Report (IAR) and other publications. GRI SRS: 101, 102-54

ANNEX TO THE 2016 INTEGRATED ANNUAL REPORT MONITORING OF THE CSR MASTER PLAN 40 Foundation and general disclosures General Disclosures Page/Direct Answer Omissions GRI 101 Foundation 2016 External assurance 101 Principles 39-35-36 GRI 102 General disclosures 2016 Organizational profile 102-1 Name of the organization Abertis - 35-36 102-2 Activities, brands, products, and services IAR 20-23 - 35-36 102-3 Location of headquarters Avenida Pedralbes, 17, Barcelona - 35-36 102-4 Location of operations IAR 32-49 - 35-36 102-5 Ownership and legal form ACGR 2-3 - 35-36 102-6 Markets served IAR 32-47 - 35-36 102-7 Scale of the organization IAR 48-49 - 35-36 102-8 Information on employees and other workers 26, 29 (1) - 35-36 102-9 Supply chain 5, 20, Content note (a) - 35-36 102-10 Significant changes to the organization and its supply ACGR 2-3 - 35-36 chain 102-11 Precautionary Principle or approach 4-5; IAR 20-23, 30-31, 68-71 - 35-36 102-12 External initiatives 5, 38, Content note (b) 102-13 Membership of associations 22-35-36-35-36 Strategy 102-14 Statement from senior decision-maker IAR 4-6, 10-12 - 35-36 102-15 Key impacts, risks, and opportunities 4-5; IAR 24-25, 68-71 - 35-36 Ethics and integrity 102-16 Values, principles, standards, and norms of behaviour IAI 64-67 - 35-36 102-17 Mechanisms for advice and concerns about ethics IAI 65-66 - 35-36 Governance 102-18 Governance structure IAI 58-59 - 35-36 102-19 Delegating authority IAI 58-61 - 35-36 102-20 Executive-level responsibility for economic, environmental, and social topics 102-21 Consulting stakeholders on economic, environmental, and social topics IAI 58-61 - 35-36 4-5 - 35-36 GRI SRS: 102-55