170| 2020 Sustainability Report | Annexes About this report This report, which includes the organisation's and the indicator for AQ CT is included. This report was management and commitments regarding the mostverified by an independent external entity (AENOR). significant financial and non-financial issues in 2020, was prepared in accordance with the comprensive Infollow-up for the guidelines established by GRI option of the 2016 GRI Standards.In the case ofthe following principleswere complied with, so standard 303 and 403, the 2018 version was applied. the requirements demanded by the standard are The information on two indicators for the company's guaranteed: activity is also maintained (AQ AH2O and AQ CyS 1) inclusion of Sustainability stakeholders context Materiality Comprehensiveness The company established This report was In order to identify important In the preparation different two-way conceived as an issues, the last three reports of this report, the communication channels instrument that have involved active listening collaboration of the with its stakeholders, reflected the activity to Aqualia's different company's main as described in the and performance of stakeholders. In the section management areas section on Value the company, with regarding The challenge of was requested, with creation, where this the integration of the becoming more sustainable the intention of year the main channels three main axes every day the added value gathering together of dialogue promoted for sustainability: for each of the phases is all the organisation's by health situation are Economic explained and the material significant and included. development, issues are listed in the annex. strategic issues. social justice and environmental balance. The application of the GRI principles that determine located. The data provided in the different areas include the quality of the report were also taken into account: 100% of the consolidated information for dependent accuracy, balance, clarity, comparability, reliability entities, for joint-venture operations (only JVs and and timeliness. EIGs) in proportion to the shareholding and do not include information for those companies in which there The reporting methodology was based on the application is no control. of the methodology proposed by the International Integrated Reporting Council (IIRC) to prepare Changes in calculations and the scope of the information integrated reports from the perspective of identifying are commented on in each particular case. the capital that the organisation has or manages and using them to explain how value is created for society. Finally, it should be said that the report responds to the need to communicate the 2021-2023 Strategic Throughout the document, national data refer to the Sustainability Plan to the entire Aqualia staff and to territory of Spain where the company's head offices are all stakeholders.