GHG Emissions (Scope 1&2)

Ferrovial calculates and reports its Scope 1 and Scope 2 greenhouse gas (GHG) emissions covering 100% of its activities, under the operational control approach.

The GHG inventory includes all entities within the consolidated accounting group and is aligned with the full financial consolidation perimeter. Scope 1 and Scope 2 emissions therefore reflect the Group’s consolidated activities.

Emissions are calculated in accordance with the GHG Protocol (WRI/WBCSD) and ISO 14064-1:2018. In addition, specific methodologies may be applied to address particular aspects of the business, ensuring the consistency and completeness of the inventory.

The carbon footprint inventory is subject to independent external verification in accordance with ISAE 3410.

Scope 2 emissions are reported using both the location-based and market-based methods, in accordance with the GHG Protocol.

Further information on the Company’s emissions reduction strategy and associated actions is available in the “Reducing emissions” section.

Under this scope, GHG emissions (Greenhouse Gas) caused by Ferrovial activities are classified as follows:

• Diffuse emissions. Emissions not associated with a given emitting source, as is the case with biogas emissions from a landfill.
• Electricity. Indirect GHG emissions are emissions resulting from the consumption of electricity bought from other companies which produce or control it.
• Stationary Equipment. They are those fixed pieces of equipment such as generators, boilers, furnaces, burners, turbines, heaters, incinerators, engines, flamers, etc. that use fossil fuels to generate heat, electricity or steam or are used to carry out a process for the company. The machinery used in construction is also included in this group.
• Fugitive. From the consumption of refrigerants. These emissions are insignificant compared with the other emissions.
• Mobile. From the combustion of fuels in vehicles and motorbikes managed by the company.

Direct (Scope 1) GHG emissions (tCO2 eq)

BY BUSINESS	2020 (base-year)	2022	2023	2024	2025
Airports	1,296	1,296	1,014	917	927
Construction	231,981	180,908	212,691	217,002	201,894
Corporation	151	54	154	159	142
Energy	13	3,576	3,091	3,217	4,018
Infrastructure	2,586	2,918	3,765	3,726	3,874
Waste management	239,387	232,062	102,599	82,211	72,149
TOTAL	475,415	420,812	323,314	307,233	283,004

Energy indirect (Scope 2) GHG emissions (tCO2 eq)

BY BUSINESS	2020 (base-year)	2022	2023	2024	2025
Airports	7,624	7,624	7,695	5,049	0
Construction	37,048	30,258	17,245	22,077	1,005
Corporation	365	319	0	0	0
Energy	0	7	7	30	0
Infrastructure	1,936	1,631	1,788	704	0
Waste management	85	626	724	783	0
TOTAL (market-based)	47,058	40,465	27,459	28,643	1,005
TOTAL (location-based)	75,974	62,895	64,706	68,654	66,789