Information is assured by independent assurors (e.g., accounting or consulting firm) against recognized assurance standard (e.g., ISAE3000, AA1000AS, other national or industry-specific standard)

Other established or emerging best practices

Verificado por KPMG y elaborado siguiendo GRI Standards. Sujeto a proceso de auditoría interna. Es el estado de Estado de Información No Financiera del Informe de Gestión aprobado por el CdA.

Applies the GRI Sustainability Reporting Guidelines or the GRI Standards

Is 'in accordance - comprehensive' with GRI Standards

Applies elements of the International Integrated Reporting Framework

Provides information on the company’s profile and context of operation

Place responsibility for execution of sustainability strategy in relevant corporate functions (procurement, government affairs, human resources, legal, etc) ensuring that no function is conflicting with company sustainability commitments and objectives

Assign responsibility for corporate sustainability implementation to an individual or group within each business unit and subsidiary

Design corporate sustainability strategy to leverage synergies between and among issue areas and to deal adequately with trade-offs

Ensure that different corporate functions coordinate closely to maximize performance and avoid unintended negative impacts

Other established or emerging best practices

Objetivos de reducción de emisiones de CO2 y de accidentes laborales son objetivos capa 1 de la remuneración variable. Los responsables del Plan Director de RC son los Directores de áreas funcionales y de negocios. El Comité de Dirección realiza seguimien

Analyze each segment of the value chain carefully, both upstream and downstream, when mapping risks, opportunities and impacts

Communicate policies and expectations to suppliers and other relevant business partners

Implement monitoring and assurance mechanisms (e.g. audits/screenings) for compliance within the company’s sphere of influence

Undertake awareness-raising, training and other types of capacity building with suppliers and other business partners

Other established or emerging best practices

Código de Ética de Proveedores difundido a más de 12.000 proveedores. Mapa de Riesgos de Proveedores contempla los éticos, ambientales y sociales. El modelo de Gobierno incluye la Política de Análisis de Contrapartes.

Commitment to comply with all applicable laws and respect internationally recognized human rights, wherever the company operates (e.g., the Universal Declaration of Human Rights, Guiding Principles on Human Rights) (BRE1 + ARE1)

Integrated or stand-alone statement of policy expressing commitment to respect and support human rights approved at the most senior level of the company (BRE 1 + BRE5 + ARE 1 + ARE 5)

Statement of policy stipulating human rights expectations of personnel, business partners and other parties directly linked to operations, products or services (BRE 1)

Statement of policy publicly available and communicated internally and externally to all personnel, business partners and other relevant parties (BRE 1 + BRE 5 + ARE 1 + ARE 5)

Other established or emerging best practices

En noviembre de 2018 el Consejo de Administración aprueba la nueva Política sobre Derechos Humanos y Laborales.

Process to ensure that internationally recognized human rights are respected

Internal awareness-raising and training on human rights for management and employees

Operational-level grievance mechanisms for those potentially impacted by the company’s activities (BRE 4 + ARE 4)

Allocation of responsibilities and accountability for addressing human rights impacts

Process and programs in place to support human rights through: core business; strategic philanthropic/social investment; public policy engagement/advocacy; partnerships and/or other forms of collective action (BRE 6 + ARE 6)

Other established or emerging best practices

Realización de mapas de riesgos sociales en las actividades de Exploración y Producción de LATAM en línea con la Política de Relaciones con la Comunidad

Any relevant policies, procedures, and activities that the company plans to undertake by its next COP to fulfill this criterion, including goals, timelines, metrics, and responsible staff

Monitoring draws from internal and external feedback, including affected stakeholders

Grievance mechanisms that are legitimate, accessible, predictable, equitable, transparent, rights-compatible, a source of continuous learning, and based on engagement and dialogue (BRE4 + ARE4)

Outcomes of integration of the human rights principles

Other established or emerging best practices

Dentro del modelo de relación con proveedores se realizan evaluaciones de desempeño (más de 3000 en 2018) y auditorías (181 proveedores con auditorías activas) que incluyen cuestiones sociales.

Reference to principles of relevant international labour standards (ILO Conventions) and other normative international instruments in company policies

Written company policy to obey national labour law, respect principles of relevant international labour standards in worldwide company operations and engage in dialogue with representative organization of the workers (international, sectoral, national).

Inclusion of reference to the principles contained in the relevant international labour standards in contracts with suppliers and other relevant business partners

Specific commitments and Human Resources policies, in line with national development priorities or decent work priorities in the country of operation

Participation and leadership by employers’ organizations (international and national) to jointly address challenges related to labour standards in the countries of operation, possibly in a tripartite approach (business – trade union – government).

Other established or emerging best practices

En noviembre de 2018 el Consejo de Administración aprueba la nueva Política sobre Derechos Humanos y Laborales

Dialogue mechanism with trade unions to regularly discuss and review company progress in addressing labour standards

Allocation of responsibilities and accountability within the organization

Internal awareness-raising and training on the labour principles for management and employees

Active engagement with suppliers to address labour-related challenges

Grievance mechanisms, communication channels and other procedures (e.g., whistleblower mechanisms) available for workers to report concerns, make suggestions or seek advice, designed and operated in line with the representative organization of workers

Other established or emerging best practices

En 2018 se pone en marcha un proyecto para implantar un modelo de Gestión de la Diversidad e Inclusión que trabaja distintas dimensiones, y que se desplegará en 2019.

System to track and measure performance based on standardized performance metrics

Dialogues with the representative organization of workers to regularly review progress made and jointly identify priorities for the future

Audits or other steps to monitor and improve the working conditions of companies in the supply chain, in line with principles of international labour standards

Process to positively engage with the suppliers to address the challenges (i.e., partnership approach instead of corrective approach) through schemes to improve workplace practices

Outcomes of integration of the Labour principles

Other established or emerging best practices

Cuatro nuevas certificaciones como Empresa Flexible y Responsable (sello EFR), que se suman a las cuatro existentes. Se renueva la certificación Top Employer.

Environmental risk and impact assessments

Assessments of lifecycle impact of products, ensuring environmentally sound management policies

Allocation of responsibilities and accountability within the organisation

Internal awareness-raising and training on environmental stewardship for management and employees

Grievance mechanisms, communication channels and other procedures (e.g. whistleblower mechanisms) for reporting concerns or seeking advice regarding environmental impacts

Other established or emerging best practices

Evaluación de los Riesgos en Cambio Climático de acuerdo con el Sistema Integrado de Gestión de Riesgos bajo las categorías de Riesgos definidos por el TCFD.

System to track and measure performance based on standardized performance metrics

Leadership review of monitoring and improvement results

Process to deal with incidents

Audits or other steps to monitor and improve the environmental performance of companies in the supply chain

Outcomes of integration of the environmental principles

Other established or emerging best practices

CDP Climate (Carbon Disclosure Project), calificación B en el CDP2018 CDP Water Security (Carbon Disclosure Project), calificación B- CDP2018

Reference to relevant international conventions and other international instruments (e.g. Rio Declaration on Environment and Development)

Reflection on the relevance of environmental stewardship for the company

Written company policy on environmental stewardship

Inclusion of minimum environmental standards in contracts with suppliers and other relevant business partners

Specific commitments and goals for specified years

Other established or emerging best practices

En noviembre de 2018 el Consejo de Administración aprueba la nueva Política de salud, seguridad, protección ambiental y calidad.

Support by the organization’s leadership for anti-corruption (B4)

Carrying out risk assessment of potential areas of corruption (D3)

Human Resources procedures supporting the anti-corruption commitment or policy, including communication to and training for all employees (B5 + D8)

Internal checks and balances to ensure consistency with the anti-corruption commitment (B6)

Actions taken to encourage business partners to implement anti-corruption commitments (D6)

Management responsibility and accountability for implementation of the anti-corruption commitment or policy (D7)

Communications (whistleblowing) channels and follow-up mechanisms for reporting concerns or seeking advice (D9)

Internal accounting and auditing procedures related to anticorruption (D10)

Other established or emerging best practices

Plan para desarrollo de mapas de riesgos relacionados con la corrupción (realizado ya en 16 sociedades del Grupo).

Leadership review of monitoring and improvement results (D12)

Process to deal with incidents (D13)

Public legal cases regarding corruption (D14)

Use of independent external assurance of anti-corruption programmes (D15)

Outcomes of integration of the anti-corruption principle

Other established or emerging best practices

Certificación del Sistema de Gestión Anti-Soborno bajo la norma ISO 37001, siendo la primera empresa del sector en España y de las primeras a nivel internacional.

Publicly stated formal policy of zero-tolerance of corruption (D1)

Commitment to be in compliance with all relevant anti-corruption laws, including the implementation of procedures to know the law and monitor changes (B2)

Detailed policies for high-risk areas of corruption (D4)

Policy on anti-corruption regarding business partners (D5)

Other established or emerging best practices

El modelo de ética y cumplimiento se desarrolla bajo los estándares internacionales que fijan las directrices de la práctica como son la ISO 19600 e ISO 37001.

Develop and implement partnership projects with public or private organizations (UN entities, government, NGOs, or other groups) on core business, social investments and/or advocacy

Join industry peers, UN entities and/or other stakeholders in initiatives contributing to solving common challenges and dilemmas at the global and/or local levels with an emphasis on initiatives extending the company’s positive impact on its value chain

Other established or emerging best practices

Cepsa participa en diferentes iniciativas globales y asociaciones empresariales de carácter económico, ambiental y social, como parte del compromiso con la gestión responsable y el desarrollo sostenible.

Develop relevant products and services or design business models that contribute to UN goals/issues

Adopt and modify operating procedures to maximize contribution to UN goals/issues

Other established or emerging best practices

El Comité de Dirección de Cepsa aprueba los seis ODS prioritarios para la Compañía así como los compromisos relacionados que están alineados a Metas concretas.

Pursue social investments and philanthropic contributions that tie in with the core competencies or operating context of the company as an integrated part of its sustainability strategy

Coordinate efforts with other organizations and initiatives to amplify—and not negate or unnecessarily duplicate—the efforts of other contributors

Take responsibility for the intentional and unintentional effects of funding and have due regard for local customs, traditions, religions, and priorities of pertinent individuals and groups

Other established or emerging best practices

La Fundación cuenta con un marco de actuación para abordar de manera estratégica la acción social. La Compañía cuenta con una Política de Acción Social y de Relaciones con las Comunidades.

Publicly advocate the importance of action in relation to one or more UN goals/issues

Commit company leaders to participate in key summits, conferences, and other important public policy interactions in relation to one or more UN goals/issues

Other established or emerging best practices

En 2018 la Compañía ha formalizado un Plan estratégico de Relaciones Institucionales alineado con su estrategia de negocio de largo plazo.

Publicly recognize responsibility for the company’s impacts on internal and external stakeholders

Define sustainability strategies, goals and policies in consultation with key stakeholders

Consult stakeholders in dealing with implementation dilemmas and challenges and invite them to take active part in reviewing performance

Establish channels to engage with employees and other stakeholders to hear their ideas and address their concerns

Other established or emerging best practices

En línea con la Política de Relación con Grupos de Interés realización de mapas y consultas a GdI en España.

CEO leads executive management team in development of corporate sustainability strategy, defining goals and overseeing implementation

CEO publicly delivers explicit statements and demonstrates personal leadership on sustainability and commitment to the UN Global Compact

CEO promotes initiatives to enhance sustainability of the company’s sector and leads development of industry standards

Make sustainability criteria and UN Global Compact principles part of goals and incentive schemes for CEO and executive management team

Other established or emerging best practices

El Comité de Dirección ha aprobado los ODS prioritarios para la Compañía y hace seguimiento trimestral del avance del Plan director de RC.

Board of Directors (or equivalent) assumes responsibility and oversight for long-term corporate sustainability strategy and performance

Board establishes, where permissible, a committee or assigns an individual board member with responsibility for corporate sustainability.

Board (or committee), where permissible, approves formal reporting on corporate sustainability (Communication on Progress)

Other established or emerging best practices

El CdA aprueba el IARC (IdP). La supervisión de la RC se encuentra entre los cometidos de la Comisión de Auditoría, Cumplimiento y Ética por delegación directa del CdA.

SDG 3: Ensure healthy lives and promote well-being for all at all ages

SDG 4: Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all

SDG 5: Achieve gender equality and empower all women and girls

SDG 6: Ensure availability and sustainable management of water and sanitation for all

SDG 7: Ensure access to affordable, reliable, sustainable and modern energy for all

SDG 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all

SDG 9: Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation

SDG 10: Reduce inequality within and among countries

SDG 11: Make cities and human settlements inclusive, safe, resilient and sustainable

SDG 12: Ensure sustainable consumption and production patterns

SDG 13: Take urgent action to combat climate change and its impacts

SDG 14: Conserve and sustainably use the oceans, seas and marine resources for sustainable development

SDG 15: Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss

SDG 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels

SDG 17: Strengthen the means of implementation and revitalize the global partnership for sustainable development

Opportunities and responsibilities that one or more SDGs represent to our business

Where the company’s priorities lie with respect to one or more SDGs

Other established or emerging best practices

El Comité de Dirección ha aprobado los ODS prioritarios y compromisos asociados. Las acciones del Plan Director de RC 17-19 están alineadas a los ODS. El seguimiento del Plan de RC contempla el avance en los ODS.