178| 2020 Sustainability Report | Annexes GRI DESCRIPTION PAGE/2020 DIRECT RESPONSE OMISSIONS SDG* STANDARD 2020 Corporate Governance Report https:// 102-36 Process for determining www.fcc.es/en/informe-anual-de-gobierno- remuneration corporativo (C. Structure of the Company's Administration. Page 20) 2020 Corporate Governance Report https:// 102-37 Stakeholders’ involvement in www.fcc.es/en/informe-anual-de-gobierno- remuneration corporativo (C. Structure of the Company's Administration. Page 20) Stakeholder engagement Page 19 102-40 List of stakeholders Ref. Pages 32 and 33 of the 2019 Sustainability Report The legislation for each country applies. This means that in Spain all employees are subject to a collective agreement. In Europe, all countries have a collective Collective bargaining agreement, except Portugal, where there is 102-41 agreements no specific agreement for water. 8.8 In the MENA area, there is no union representation or collective bargaining in any country except Algeria. America also complies with the legislation corresponding to each country. Identifying and selecting Page 19 102-42 stakeholders Ref. Pages 32 and 33 of the 2019 Sustainability Report Approach to stakeholder Page 19 102-43 engagement Ref. Pages 32 and 33 of the 2019 Sustainability Report 102-44 Key issues and concerns Pages 86-89; 172-173 raised Practices for preparing reports Entities included in the https://www.aqualia.com/informacion- 102-45 consolidated financial financiera/cuentas-anuales statements 102-46 Defining report content and Pages 86-89; 172-173 what the issue involves 102-47 List of material topics Pages 86-89; 172-173 102-48 Restating information About this report 102-49 Changes in the preparation About this report of reports 102-50 Reporting period About this report 102-51 Date of most recent report 2019 102-52 Reporting cycle Annual 102-53 Contact point for questions www.aqualia.com regarding the report Statement on preparation of 102-54 the report in accordance with About this report GRI Standards 102-55 Table of GRI contents Pages 176-189 102-56 External verification About this report * Contribution of GRI standards to the goals of the SDGs, according to the document prepared by GRI, Linking the SDGs and the GRI Standards.