Emissions 3

Extension of the Scope of Indirect Emissions (Scope 3)

Ferrovial calculated the total figure for Scope 3 GHG emissions in line with the guidelines included in the Corporate Value Chain (Scope 3) Accounting and Reporting Standard published by the Greenhouse Gas Protocol Initiative, the WRI and the WBCSD. In parallel, a specific reporting and calculation methodology Scope 3 emissions was developed and included in a technical instruction.

• Purchased goods and services: Include emissions associated with the life cycle of materials purchased by Ferrovial that have been used in products or services that the company offers.
• Capital goods: Includes all upstream emissions, production equipment, goods purchased or acquired by the company in the year.
• Fuel and energy-related activities: In this section, we consider the energy needed to produce the fuel and electricity that the company uses and the loss of electricity in transport.
• Upstream transportation and distribution: includes emissions from transport and distribution of the main products purchased during the year.
• Waste generated in operations: Emissions in this section are related to the waste generated by the activity of the company.
• Business travel: Emissions associated with business travel: trains, planes and taxis.
• Employee commuting: Includes emissions from employee travel from their homes to their jobs.
• Investments: Emissions related to investments in other companies.
• Use of sold products: Ferrovial calculates emissions from the use of transport infrastructure.
• End-of-life treatment of sold products: This category includes emissions from the disposal of waste generated at the end of the useful life of the products sold by Ferrovial in the reporting year.
• Upstream leased assets: Includes emissions related to the electricity consumption of those customers´  buildings where we undertake maintenance and cleaning and manage consumption.