ACCIONA Energía created in 2021 the Audit and Sustainability Committee that serves as an instrument and provides support to the Board of Directors in the supervision of accounting, financial and non-financial information, the best practices in sustainability, the internal and external audit services and risk management. The Committee meets, depending on its needs, at least four times a year. [...] The Statement of Non-Financial Information is submitted for review and approval by the General Shareholders' Meeting as required in Law 11/2018. Shareholders have the opportunity to express their opinion on the initiatives and performance described above. In June 2023, the AGM approved the 2022 report with the votes in favour of 99.95 % of the share capital in attendance. [...] The Sustainability Management is the area that organises and promotes the initiatives and commitments of the 2025 SMP. This area reports to the Chief Financial and Sustainability Officer (CFSO) and to the Audit and Sustainability Committee. The purpose of the corporate sustainability function is to maximise the impact of the company's solutions and make ACCIONA Energía's leadership on non-financial matters visible. [...] The implementation of the company's sustainability strategy and the meeting of commitments are linked to a percentage of the bonuses received by executives, managers and some technical and support staff. This annual assessment considers the achievement of sustainability targets such as the reduction of greenhouse gas emissions, our presence on well-known ESG benchmarks and rankings or the fulfilment of objectives linked to gender equality and safe working environments.