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Iberdrola S.A.

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FY2019 Annual Report · Iberdrola S.A.
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Integrated
Report
February 2020

Integrated report 2020 / February 2020

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Integrated report 2020

Integrated report 2020 / February 2020  |

3

Iberdrola’s public information

Iberdrola provides its Stakeholders with all relevant information regarding the performance of the company 
and its strategic lines for the coming years in a systematic and accessible manner.

Annual information

 ● Annual Financial Report 

Prepared according to international financial reporting standards and externally audited.

 ● Statement of Non-Financial Information. Sustainability Report  

Prepared according to the Global Reporting Initiative (GRI) guidelines and externally assured.

 ● Integrated Report 

Prepared following the recommendations of the International Integrated Reporting Council (IIRC).

 ● Annual Corporate Governance Report 

Prepared according to the form provided by the National Securities Market Commission of Spain.

 ● Annual Director Remuneration Report  

Prepared according to the form provided by the National Securities Market Commission of Spain.

 ● Annual Activities Report of the Board of Directors and of the Committees thereof 

Prepared following the recommendations of the Good Governance Code of Listed Companies and 
best international practices.

 ● Statutory Auditor Independence Report 

Prepared according to the recommendations of the CNMV’s Technical Guide 3/2017.

Additional information

Information on the corporate website

 ● Economic/financial 

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Quarterly Results Report 

IBE Watch Fact Sheet 

Quarterly Shareholder Bulletin

 ● Environmental 

Corporate Environmental Footprint Report 

Biodiversity Report 

Greenhouse Gas Report

 ● Other information 

Innovation Report

 ● About Us

 ● Environment

 ● Innovation

 ● Social commitment

 ● Talent

 ● Culture

 ● Shareholders and Investors

 ● Corporate Governance

Access the annual reports for financial year 2019 and 
supplementary documentation regarding the Iberdrola 
group by scanning the corresponding QR code using 
your smart phone or tablet.

  This icon refers to related information. It also gives 
information on other specific reports where more 
information of interest can be accessed.

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Integrated report 2020

Contents

1. Iberdrola Today

1.1 Iberdrola Today  

1.2 Company Performance  

1.3 Key Figures 

1.4 Presence by Areas of Activity  

2. Business Model and Strategy

2.1 The Future of Energy  

2.2 Business Model  

2.3 Value Chain  

2.4 Iberdrola, a Different Company  

2.5 Capital Management  

2.6 Comparative Results and Awards  

3. Iberdrola’s Primary Businesses

3.1 Regulatory Environment  

3.2 Networks  

3.3 Renewables  

3.4 Wholesale and Retail  

Integrated report 2020 / February 2020  |

4

8

9

 10

12

26

28

30

32

36

38

42

45

49

53

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Integrated report 2020 / February 2020  |

5

58

60

62

64

66

68

74

80

82

86

87

90

4. Our Assets

4.1 Financial Capital  

4.2 Manufactured Capital  

4.3 Intellectual Capital  

4.4 Human Capital  

4.5 Natural Capital  

4.6 Social and Relationship Capital  

5. A Framework of Trust

5.1 Corporate Governance Model  

5.2 Three Lines of Defence  

5.3 Risks  

5.4 Ethics  

5.5 Sustainable Development  

6. About this Report

6.1 About this Report  

•  The company Iberdrola, S.A., parent company of the Iberdrola group, is referred to as “Iberdrola”, the “Company” or the “company” in this report.

• 

Iberdrola (as parent company) and the group of subsidiaries over which Iberdrola, S.A. has the power of control or joint control is also referred to as 

the “Iberdrola group” or the “group”.

•  The figures included in this translation follow the customary English convention, with figures in thousands separated by a comma (,) and decimals 

indicated by a full stop (.).

•  €M: millions of euros; $M: millions of dollars; £M: millions of pounds; R$ Brazilian reais. 

• 

IFRS-11 is not being applied in the operational indicators (installed capacity, output, etc.).

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East Anglia ONE offshore wind farm
/ United Kingdom

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1. Iberdrola Today

Iberdrola Today  |

7

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Informe integrado 2020

Iberdrola Today  |

8

1.1 Iberdrola Today

Our activities

What we are

•  Transmission and distribution of electricity.

•  Production of electricity from renewable and 

conventional sources.

•  Purchase/sale of electricity and gas on 

Iberdrola today1 is the third-largest electricity 
company in the world by stock market capitalisation 
and the largest in Europe without government 
participation.

wholesale markets.

•  Distribution of gas.

The corporate and governance structure is described 
in chapter 5.1 of this report and consists of:

•  Other activities, mainly linked to the energy 

• 

Iberdrola as a holding company.

sector. 

•  Country subholding companies in the main 

geographic areas of activity.

•  Head of business companies under the 

country subholding companies.

Iberdrola is one of the largest 
electric utilities in the world 

International presence

The Iberdrola group engages in its activities in many countries, including Spain, the United Kingdom, the 
United States, Brazil, Mexico, Germany, Portugal, France, Italy and Ireland, as well as Australia, where the 
Company has just commenced building a hybrid solar and wind project.  

Iberdrola group 2019 Key figures

52,082 MW  
Total installed capacity

32,041 MW  
Total renewable installed capacity

151,714 GWh  
Net production

34
Millions of consumers2

1,191,513
Km / Power lines

233,502 GWh 
Distributed energy

8,158
€M Gross investments3

8,156
€M Direct tax contribution

35,374
People 
Direct employment

Approximately 400,000
People4 
Direct, indirect and induced employment

8,716
€M Procurement

(1) As at the date of issue of the Report.

(2) Consumers: for electric power, total number of customers is used where there are areas of electricity distribution and retailing, supply points are used for 
the other areas. For gas: total number of gas customers is used, except for the United States, where total number of supply points is used.

(3) Net total investments for financial year 2019 were €7,240 million.

(4) Data from a Study of Iberdrola’s Impact, prepared by PwC, for financial year 2018.

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Iberdrola Today  |

9

1.2 Company Performance 

Revenues (€M)

EBITDA (€M)

Net Profit (€M)

36,438

35,076

10,104.0

9,348,9

31,419

31,263

29,215

7,807,7

7,397,4

7,318,7

3,406

3,014

2,804

2,705

2,422

2015

2016

2017

2018

2019

2015

2016

2017

2018

2019

2015

2016

2017

2018

2019

Total installed capacity 
(MW) ¹

Total net production 
(GWh) ¹

52,082

151,714

145,605

142,466

137,549

48,447

47,049

46,361

46,694

134,374

Distributed  
energy (GWh) ² 

233,502

233,409

230,151

229,920

224,749

2015

2016

2017

2018

2019

2015

2016

2017

2018

2019

2015

2016

2017

2018

2019

Assets (€M)

Employees ¹ 

Consummers (millions) ³

122,369

113,038

110,689

106,706

104,664

35,374

34,082

34,255 34

,078

30,938

34,0

33,6

33,0

33,1

33,0

2015

2016

2017

2018

2019

2015

2016

2017

2018

2019

2015

2016

2017

2018

2019

(1) Takes into account 100% of Neoenergia since 2016 in order to improve the comparability of the data.

(2) Takes into account 100% of Neoenergia during all periods reported.

(3) Consumers: for electric power, total number of customers is used where there are areas of electricity distribution and retailing, supply points are used for 
the other areas. For gas: total number of gas customers is used, except for the United States, where total number of supply points is used

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1.3 Key Figures

Financial 
performance 
(€M)

2015

20161

2017

2018

2019

Revenues

31,418.7

29,215.4

31,263.3

35,075.9

36,437.9

Consolidated 
gross margin

Consolidated 
EBITDA

Networks 
(Regulated) 
EBITDA

   Spain

12,842.7

12,916.2

13,363.8

15,435.1

16,263.4

7,397.4

7,807.7

7,318.7

9,348.9

10,104.0

3,628.0

4,081.7

4,228.0

4,915.0

5,262.2

1,456.8

1,603.1

1,519.5

1,709.4

1,710.7

   United Kingdom 1,138.0

976.2

886.0

919.4

986.8

   United States

780.5

1,269.6

1,334.0

1,331.2

1,330.4

252.7

232.8

488.5

955.0

1,234.3

1,647.2

1,500.2

1,754.8

2,445.5

2,386.0

   United Kingdom

438.1

267.0

391.7

517.5

525.0

   United States

570.9

563.6

529.7

573.1

591.3

26.9

24.9

66.0

129.4

125.0

43.1

95.0

52.0

95.3

52.5

65.4

85.6

99.3

241.6

323.0

Δ  
Annual  
average 
2015-19  
(%)

Δ 
2018-
2019 
(%)

3.8

6.1

8.1

9.7

4.1

(3.5)

14.3

48.7

9.7

3.9

5.4

8.1

7.1

0.1

7.3

(0.1)

29.2

(2.4)

4.6

0.9

46.8

18.7

35.8

1.4

3.2

(3.4)

30.9

33.7

473.2

497.4

615.6

918.5

736.1

11.7

(19.9)

2,323.1

2,253.3

1,463.8

2,038.3

2,468.7

1.5

21.1

1,504.6

1,520.5

779.4

1,000.7

1,557.7

0.9

55.7

   United Kingdom

421.7

293.6

108.1

307.2

110.1

(28.5)

(64.2)

Iberdrola Today  |

10

Financial  
ratios

EBITDA margin 
(EBITDA/revenues) 
(%)

Net profit margin 
(Net profit/Revenues) 
(%)

2015

2016

2017

2018

2019

Δ  
Annual  
average 
2015-19  
(%)

Δ 
2018-
2019 
(%)

23.5

26.7

23.4

26.7

27.7

4.2

3.7

7.7

9.3

9.0

8.6

9.3

4.9

8.7

NOE/Gross margin (%)

29.8

27.7

31.2

26.9

26.6

(2.8)

(1.1)

Net financial debt / 
EBITDA (multiple)

Financial leveraging 
(%)

Funds from Operations 
(FFO)/Net financial 
debt (NFD)

Retained cash flow 
(RCF/NFD) (%)

Return on equity 
(ROE) (%)

Stock market 
performance

Stock market 
capitalisation (€M)

Number of shares at 
end of period (millions)

3.79

3.77

4.49

3.653

3.74

(0.3)

40.7

42.0

43.4

43.73

44.8

2.5

2.4

2.5

21.0

21.5

19.7

21.53

21.5

0.6

(0.1)

18.7

19.1

17.2

20.23

20.0

1.7

(1.1)

6.3

7.3

7.8

8.43

9.2

9.8

9.7

2015

2016

2017

2018

2019

Δ  
Annual  
average 
2015-19  
(%)

Δ 
2018-
2019 
(%)

41,506

39,661

40,811

44,898

58,404

8.9

30.1

6,337

6,362

6,318

6,398

6,362

0.1

(0.6)

-

(3.1)

50.9

92.0

63.8

--

(30.6)

Share price (€)

6.55

6.23

6.46

7.02

9.18

8.8

30.8

455.2

436.2

525.4

638.4

762.0

13.7

   International 

--

--

--

(25.7)

(25.0)

(68.9)

(105.2)

13.0

29.0

28.1

19.4

2.7

(3.1)

Earnings per share 
(EPS)

Dividend per share 
(DPS)

0.37

0.42

0.44

0.47

0.54

9.9

14.9

0.276

0.286

0.317

0.331

0.356

6.6

7.6

--

--

(190.4)

83.8

(140.9)

(78.2)

(41.0)

31.9

47.6

Dividend yield (%)

4.21

4.59

4.91

4.72

3.88

(2.0)

(17.8)

(3,568.1)

(3,253.7)

(4,606.1)

(3,909.5)

(4,226.8)

(4.3)

(8.1)

Total dividend 
(including cash 
payments) (€M)

1.732

1.966

1.996

2.077

2.247

6.7

8.2

3,829.3

4,554.0

2,712.6

5,439.4

5,877.2

11.3

8.0

Payout ratio (%)

71.5

72.7

71.2

68.9

66.0

(2.0)

(4.2)

Financial results

(1,023.1)

(903.4)

(937.1)

(1,156.1)

(1,300.1)

(6.2)

(12.5)

Share price / net 
earnings per share 
(PER)

17.17

14.66

14.55

14.90

17.15

0.0

15.1

55.3

48.7

(28.7)

55.9

(51.4)

--

--

125.1

48.2

279.1

8.9

202.8

12.8

2,178.7

2,986.6

3,747.5

2,025.9

4,348.0

4,728.6

12.2

(527.1)

(904.6)

1,397.1

(959.4)

(914.0)

(14.8)

8.8

4.7

 Statement of Non-Financial Information. Sustainability Report
 Quarterly Results Report
 Consolidated Annual Financial Statements

Minority interests

(38.0)

(137.9)

(365.9)

(323.3)

(408.2)

(81.0)

(26.3)

Net attributable 
profit

2,421.6

2,705.0

2,804.0

3,014.0

3,406.3

Total assets

104,664.1 106,706.2 110,688.6 113,037.9 122,369.0

40,956.1

40,687.4

42,733.2

43,976.6

47,194.7

8.9

4.0

3.6

13.0

8.3

7.3

(1) For purposes of this report, 2016 is not re-stated due to the discontinuation of the 

engineering business, which only appears as beginning in 2017.

(2) During financial years 2017 and afterwards hydroelectric production activity is 

classified within the Renewables business.

(3) Data adjusted due to effect of potentially cumulative treasury share derivatives  

3,819.2

5,008.9

6,631.6

6,172.5

8,157.7

20.9

32.2

(€50 million at 31/12/2018).

(4) Includes the bonus for attending the General Shareholders’ Meeting. 

5,906.7

6,310.8

6,479.4

7,328.4

8,059.6

28,067

29,230

32,856

34,149

37,769

8.1

8.4

10.0

13.5

   Brazil

Renewables 
EBITDA2

   Spain

   Brazil

   Mexico

   International

Wholesale 
and Retail 
(Liberalised) 
EBITDA2

   Spain

   Brazil

   Mexico

Other businesses 
EBITDA

Corporation 
EBITDA and 
adjustments

Amortisation.  
depreciation. 
provisions and 
other

Operating profit 
(EBIT)

Results from 
companies 
consolidated 
by the equity 
method  
(net of taxes)

Results from 
non-current 
assets

Pre-tax profit  
(EBT)

Corporate 
income tax

Shareholders’ 
equity

Gross 
investments

Funds from 
Operations (FFO)

Adjusted net 
Bank borrowings 

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Iberdrola Today  |

11

20151

20162

20172

20182

20192

Δ  
Annual  
average 
2015-19  
(%)

Δ  
2018-
2019 
(%)

46,361

47,049

48,447

46,694

52,082

3.0

11.5

Social 
Performance

Consumers 
(millions)3

20151

20162

20172

20182

20192

33.0

33.1

33.0

33.6

34.0

42,019

42,707

43,811

42,058

45,702

2.1

8.7

   Electric power

28.9

29.0

29.0

29.5

29.8

Δ  
Annual  
average 
2015-19  
(%))

0.7

0.8

Δ  
2018-
2019 
(%)

1.2

1..0

Spain

10.3

10.2

10.2

10.1

10.1

(0.5)

(0.2)

4,342

4,342

4,636

4,636

6,380

10.1

37.6

134,374

142,466

137,549

145,605

151,714

3.1

4.2

101,688

112,069

105,239

115,134

114,030

2.9

(1.0)

32,686

30,397

32,310

30,471

37,684

3.6

23.7

224,749

229,920

230,151

233,409

233,502

1.0

0.0

20151

20162

20172

20182

20192

Δ 
Annual 
average 
2015-19 
(%)

Δ 
2018-
2019 
(%)

United  

        Kingdom

United States

3.3

2.2

3.2

2.2

3.0

2.2

3.0

2.3

2.8

2.3

13.1

13.4

13.6

13.8

14.0

Brazil 

IEI

   Gas

Spain

United  

        Kingdom

United States

-

4.1

0.9

2.2

1.0

-

4.1

0.9

2.1

1.0

-

4.0

1.0

2.0

1.0

0.3

4.1

1.0

2.0

1.0

(3.9)

(6.3)

0.7

1.8

0.4

1.8

-- 

100

0.6

3.9

2.4

1.9

(3.7)

(6.0)

0.5

3.0

-- 

233.3

0.6

4.2

1.0

1.9

1.0

0.2

IEI

- 

- 

- 

0.1 

69.6

73.0

73.5

77.0

76.8

2.5

(0.2)

68.5

71.9

70.1

73.8

72.6

1.5

(1.6)

185

131

136 

112

110

(12.2)

(1.8)

19,001

11,668

12,055

10,505

17,018

(2.7)

62.0

Number of 
employees

Permanent 
contracts (%)

Employees 
with collective 
bargaining 
agreement (%)

30,938

34,082

34,255

34,078

35,374

3.4

3.8

98.4

98.4

99.4

99.0

99.1

0.2

0.1

76.6

79.3

77.8

78.9

78.7

0.7

(0.3)

1,014.2

2,262.2

2,239.9

2,132.6

3,711.7

38.3

74.0

669.2

527.1

513.2

549.7

705.9

1.1

27.4

84.2

82.4

79.8

80.0

83.4

(0.2)

4.3

533

573

597

604

583

2.3

(3.5)

19,929

15,637

15,020

13,328

12,928

(10.3)

(3.0)

963

4,504

3,415

2,544

2,154

22.3

(15.3)

19,269

16,853

23,460

19,485

22,920

4.4

17.6

0.125

0.047

0.038

0.023

0.011

(45.5)

(52.2)

0.230

0.140

0.113

0.085

0.3265

9.1

283.5

Employee turnover

7.0

7.3

7.9

10.7

6.6

(1.4)

(38.1)

Diversity  
(men/women)

Injury rate  
(IR)

Hours of training 
(millions of hours)

Hours of training 
per employee 
trained (h)

Funds for social 
development (€M)

Contributions to 
society (€M)

Rural electrification 
programmes (€M)

Investments in 
R&D (€M)

General 
procurement  
(€M billed)

Procurement from 
local suppliers (%)

76/24

76/24

77/23

77/23

77/23

--

--

1.4

1.8

1.8

1.4

1.3

(1.3)

(2.9)

1.0

1.4

1.5

1.6

1.8

15.9

11.9

46.0

45.3

41.8

45.2

54.9

4.5

21.3

46.0

106.7

341.2

243.1

92.4

19.0

(62.0)

38.0

57.7

63.0

53.5

52.3

8.3

(2.2)

8.0

49.0

278.2

189.6

40.1

49.6

(78.9)

200

211

246

267

280

8.8

5.0

5,093

7,508

8,648

7,753

8,716

14.4

12.4

85

84

88

85

89

1.2

4.7

Operating 
performance

Installed capacity 
(MW)

Total Net Own 
Capacity

Total Net Third-
Party Capacity

Net output  
(GWh)

Total Net Own 
Production

Total Net Third-
Party Production

Electric power 
distributed (GWh)3

Environmental 
performance

Own emission-free 
installed capacity 
(%)4

Own emission-free 
output (%)4

Own specific CO2 
emissions (t/GWh)4

Fuel consumption  
(M Tep)

Environmental 
investments (€M)

Environmental 
expenses (€M)

Energy produced 
under certified 
environmental 
management 
systems (%)

Water use/overall 
production  
(m3/GWh)

Direct emissions of 
CO2. Scope 1 (kt)

Indirect emissions 
of CO2. Scope 2 (kt)

CO2 avoided due to 
efficiency initiatives 
(kt)

SO2 emissions  
(t/GWh)

NOx emissions  
(t/GWh)

 Statement of Non-Financial Information. Sustainability Report
 Quarterly Results Report
 Consolidated Annual Financial Statements

(1) Takes into account 39% of Neoenergia in 2015 (unless otherwise noted). 

(2) Takes into account 100% of Neoenergia in 2016 in order to improve the comparability of the data.

(3) Consumers: for electric power, total number of customers is used where there are areas of electricity distribution and retailing, supply points are used for 
the other areas. For gas: total number of gas customers is used, except for the United States, where total number of supply points is used.

(4) Calculated on own production.

(5) Change in method for calculating NOx emissions in Mexico

www.iberdrola.com

Integrated report 2020

 
 
1.4  Presence by Areas of Activity

Iberdrola Today  |

12

Iberdrola in Spain 
Largest electric company. 

Primary brands

Local brand

Operating brands

Key figures 2019

26,624 
MW 
Installed capacity

16,526 
MW 
Renewable installed capacity

270,258 
Km /  
Power lines

9,587 
Employees

93,516 
GWh 
Distributed energy

1,756 
M€  
Gross investments

58,560 
GWh  
Net production

11.1 
Millions 
of consumers1

3,529 
M€  
Direct tax contribution

(1) Total number of electricity and gas customers. 

www.iberdrola.com

Integrated report 2020

 
 
 
 
 
 
 
 
 
 
 
Iberdrola Today  |

13

2
2

3

11

22

2

2

8

2

2

1

21

4

2

2

2

20

5

5

49

7

3

5

13

13

13

52

28

10

6

20

2

56

4

Primary facilities in Spain

201 
Wind farms / 6,005 MW

164 
Hydroelectric plants / 10,021 MW  

7 
Combined cycle gas plants / 5,695 MW 

18 
Cogeneration plants / 353 MW 

5 
Nuclear plants / 3,177 MW  

1 
Photovoltaic plant / 500 MW 

Projects under construction

2 Thermal plants / 874 MW1

(1) Closure of coal plants requested

13

12

Principal Offices

Electricity distribution

Area of influence

www.iberdrola.com

Integrated report 2020

  
Iberdrola Today  |

14

Iberdrola in the United Kingdom 
100% of electricity production from renewable sources.  
Transmission and distribution networks in Scotland, Wales and England.  
Sale of electricity and gas. 

Primary brands

Local brand

Operating brands

Key figures 2019

2,520 
MW  
Installed capacity

2,520 
MW  
Renewable installed capacity

110,083 
Km / 
Power lines

5,637 
Employees 

33,670 
GWh 
Energy distributed

1,897 
M€  
Gross investments

4,640 
GWh  
Net production

4.7 
Millions  
of consumers1

639 
M€  
Direct tax contribution

(1) Total number of electricity and gas customers. 

www.iberdrola.com

Integrated report 2020

 
 
 
 
 
 
 
 
 
Iberdrola Today  |

15

28

2

5

Primary facilities in the United Kingdom

39 
Wind farms / 1,906 MW

1 
Underwater power line / 425 km 

Projects under construction

2 
Offshore wind farms / 614 MW 

2

1

4

Principal Offices

Electricity distribution

Area of influence

www.iberdrola.com

Integrated report 2020

  
Iberdrola Today  |

16

Iberdrola in the United States 
Presence in 24 states. 
Electricity and gas distributor in New York, Maine,  
Connecticut and Massachusetts.  
Almost all output from renewable sources. 

Primary brands

Local brand

Operating brands

Key figures 2019

8,361 
MW  
Installed capacity

7,521 
MW  
Renewable installed capacity

170,755 
Km / 
Power lines

6,597 
Employees

38,441 
GWh 
Distributed energy

2,836 
M€  
Gross investments

20,960 
GWh  
Net production

3.3 
Millions  
of consumers1

963 
M€  
Direct tax contribution

(1) Total number of electricity and gas supply points. 

www.iberdrola.com

Integrated report 2020

 
 
 
 
 
 
 
 
 
 
Iberdrola Today  |

17

6
6

2

3

3

2

4

3

2

2

10

6

6

4

5

4

3

3

2

6

Primary facilities in the United States 

65 
Wind farms / 7,259 MW

9 
Hydroelectric plants / 118 MW  

4 
Photovoltaic plants / 130 MW 

1 
Cogeneration plant / 636 MW 

3 
Combined cycle gas plants / 204 MW

4 
Batteries / 13 MW 

Projects under construction

4

4

1

1 transmission line (NECEC

Principal Offices

Electricity distribution

Area of influence

www.iberdrola.com

Integrated report 2020

 
  
Iberdrola Today  |

18

Iberdrola in Brazil 
Presence in 18 states. 
Energy leader in Brazil and Latin America.  

Primary brands

Local brand

Operating brands

Key figures 2019

4,079 
MW  
Installed capacity

3,546 
MW  
Renewable installed capacity

640,417 
Km /  
Power lines

11,746 
Employees

67,875 
GWh 
Distributed energy

1,050 
M€  
Gross investments

14,007 
GWh  
Net production

14.1 
Millions  
of consumers1 

2,570 
M€  
Direct tax contribution

(1) Total number of electricity supply points. 

www.iberdrola.com

Integrated report 2020

 
 
 
 
 
 
 
 
 
 
Iberdrola Today  |

19

2

11

15

3

12

3

Primary facilities in Brazil

8 
Hydroelectric plants / 3,031 MW

1 
Combined cycle gas plant / 533 MW

Projects under construction

17 
Wind farms / 516 MW

27

11

Principal Offices

Electricity distribution

Area of influence

www.iberdrola.com

Integrated report 2020

  
Iberdrola Today  |

20

Iberdrola in Mexico 
Second-largest producer of electricity.  
20 years contributing to the energy development of the country. 
Presence in 13 states. 

Primary brands

Local brand

Operating brands

Key figures 2019

3,152 
MW  
Own installed capacity

860 
MW  
Own renewable installed capacity

13,198 
GWh  
Own production

6,380 
MW  
Third-party installed capacity

103 
MW  
Third-party renewable  
installed capacity

37,684 
GWh 
Third-party output

1,291 
Employees

486 
M€ 
Gross investments

258 
M€ 
Direct tax contribution

www.iberdrola.com

Integrated report 2020

 
 
 
 
 
 
 
 
 
Iberdrola Today  |

21

2

3

2

2

2

6

Primary facilities in Mexico

10 
Combined cycle gas plant 

5 
Cogeneration plants / 346 MW

8 
Own wind farms / 492 MW 

Projects under construction

1,946 MW own

6,277 for third parties

2 
Photovoltaic plants / 368 MW

1 
Third-party wind farm / 103 MW

3

3

1

1

Principal Offices

Area of influence

Area with projects under construction

www.iberdrola.com

Integrated report 2020

  
Iberdrola Today  |

22

Iberdrola Energía Internacional 

Europe

Qatar

5

3

7

4

2

18

Australia

Operating brand

Key figures and facilities 2019

965 MW  
Renewable installed capacity

2.665 GWh  
Net renewable production

516
Employees

133 M€
Gross investments

197 M€
Direct tax contribution

0,8 Millions  
of consumers1

28 
Wind farms / 609 MW

1 
Offshore wind farm / 350 MW 

4 
Photovoltaic plants / 6 MW

Projects under construction

2

1

3

8

  Principal Offices

  Area of influence

  Retail business areas

(1) Total number of electricity and gas customers. 

www.iberdrola.com

Integrated report 2020

 
Iberdrola Today  |

23

Installed capacity and production by country and technology 

Installed 
capacity  
(MW)

1 2

Spain

United 
Kingdom

United States

Brazil

Mexico

IEI

Total

2019

2018

2019

2018

2019

2018

2019

2018

2019

2018

2019

2018

2019

2018

2019

2018

Own

For Third-parties

Renewables

16,526

15,789

2,520

2,100

7,521

6,739

3,546

2,935

860

674

103

103

965

961

32,041

29,301

     Onshore wind

6,005

5,770

1,906

1,906

7,259

6,466

516

516

492

306

103

103

609

605

16,890

15,672

     Offshore wind

614

194

350

350

964

544

     Hydroelectric

9,715

9,715

0

0

118

118

3,031

2,419

   Mini-hydroelectric

306

303

12,864

12,252

306

303

  Solar and others

500

0

143

155

368

368

6

6

1,018

529

Nuclear

3,177

3,177

3,177

3,177

Combined cycle

5,695

5,695

0

0

204

212

533

533

1,946

1,035

6,277

4,533

14,654

12,007

1,335

1,335

874

874

Cogeneration

353

353

636

636

346

346

874

874

Coal

Total

Net electricity 
production  
(GWh)

1 2

26,624

25,887

2,520

2,100

8,361

7,586

4,079

3,467

3,152

2,055

6,380

4,636

965

961

52,082

46,694

Spain

United  
Kingdom

United States

Brazil

Mexico

IEI

Total

2019

2018

2019

2018

2019

2018

2019

2018

2019

2018

2019

2018

2019

2018

2019

2018

Own

For Third-parties

Renewables

22,191

25,973

4,640

5,145

17,480 17,261

10,674

10,099

1,424

817

227

279

2,665

2,180

59,301

61,754

     Onshore wind

12,491

11,654

3,706

3,812

16,953 16,650

1,993

2,120

693

805

227

279

1,379

1,284

37,442

36,605

     Offshore wind

934

755

1,277

887

2,211

1,642

     Hydroelectric

9,082

13,590

0

577

179

269

8,680

7,979

   Mini-hydroelectric

618

670

17,941

22,415

618

670

  Solar and others

0

58

348

342

731

12

9

9

1,088

421

Nuclear

23,737

23,535

23,737

23,535

Combined cycle

9,697

4,092

0

5,585

3

8

3,334

3,553

8,940

7,229

37,457

30,192

59,431

50,659

Cogeneration

2,586

2,472

3,477

2,713

2,834

2,834

Coal

Total

349

1,637

58,560

57,709

4,640

10,729 20,960 19,983

14,007

13,652

13,198

10,880

37,684

30,471

2,665

2,180

151,714

145,604

8,897

8,020

349

1,637

(1) IFRS 11 is not being applied for operational purposes.
(2) Totals may vary due to rounding of decimals.

www.iberdrola.com

Integrated report 2020

Nuñez de Balboa photovoltaic 
solar plant  / Spain

www.iberdrola.com

Informe integrado 2020

Business Model and Strategy

Business Model and Strategy  |

25

2. Business Model  
and Strategy

www.iberdrola.com

Informe integrado 2020

2.1 The Future of Energy

The challenge of climate change

Climate change is one of the most significant and urgent 

challenges facing humanity. Confronting this serious 

threat requires not only the commitment of companies 

and consumers, but also that of regulators and public 

institutions, which should adopt appropriate energy policies 

and regulations. 

Electricity has a unique potential to contribute to this 

challenge due to its ability to integrate renewable energy 

into a number of productive processes. Therefore, it is first 

important to continue promoting increased penetration 

of renewable energy into the electricity supply. These 

technologies are now competitive with other sources of 

generation. And second there must be a drive to electrify of 

other industries like transport and the heating and cooling 

industries, which represent more than 50% of emissions 

and in which the penetration of electricity is still low. 

The optimal integration of increased renewable generation 

also needs efficient and digitised transmission and 

distribution networks (smartgrids), as well as storage 

solutions.

Current energy context

The World Economic Forum’s Global Risks Report 2020 

considers climate change to be the main risk to the global 

economy over the next decade. Society is increasingly 

aware of the need to transform the energy and production 

model, and is thus demanding that governments and 

companies take bold action with the ultimate goal of 

limiting the increase in temperature to less than 1.5°C by 

the end of the century.

According to the IPCC(1), this will require reducing 

emissions by 45% by 2030 compared to those in 2010 and 

achieving zero net emissions by 2050. This puts electricity 

at the centre of decarbonisation. The electrification of 

sectors like transport and construction, in which the 

presence of electricity is still low, could multiply the total 

demand for electricity by the end of this century by up to 

six times the current demand, representing up to 71% of 

the final consumption of energy.

Business Model and Strategy  |

26

Within this context, a growing number of countries are 

announcing goals for emission neutrality by 2050. This 

includes the European Union, which has presented 

the European Green Deal as the roadmap for reaching 

this goal, with ambitious measures that promote the 

renewables-based electrification of transport, heating and 

industry.

The World Energy Outlook 2019(2) also anticipates that 

electricity will play a fundamental role in the world energy 

system, increasing its share in the total consumption of 

final energy from 19% in 2018 to 24% in 2040 in the main 

Stated Policies Scenario (STEPS), a scenario compatible 

with the objectives of the Paris Agreement (Sustainable 

Development Scenario, or SDS).

Electricity generation by source (TWh) 
(WEO -Sustainable Development Scenario-)2

7,000

+19.000 TWh

26,000

20,000

2018

12,000

2040

Conventional     Renewable

Progressive electrification will be based on renewable 

energy, which would reach 67% of total generation by 

2040 in the SDS scenarios (44% in the STEPS scenario). 

The growth of renewable energy is being driven by the 
significant reduction in its production costs(3), which 

have decreased by 49% for onshore wind, 84% for solar 

photovoltaic and 56% for offshore wind since 2010. 

The electrification of the economy accords a key role to 

an efficient, smart and flexible electricity transmission and 

distribution infrastructure, capable of integrating renewable 

energy and of meeting new requirements in terms of 

connectivity, digitisation and demand management. 

Along these lines, the central scenario of the WEO2019 

anticipates an average investment of around 400,000 

million U.S. dollars per annum in grids by 2040, almost 

45% of the total investment of the electricity sector over 

this period.

(1) Special Report of the Intergovernmental Panel on Climate Change (IPCC) on Global Warming of 1.5 ºC.  
(2) World Energy Outlook 2019 – International Energy Agency. 
(3) Levelized cost of electricity (LCOE) - Bloomberg New Energy Finance (BNEF) (2019). New Energy Outlook.

www.iberdrola.com

Integrated report 2020

 
Business Model and Strategy  |

27

Iberdrola: we began the fight against climate change more than 20 years ago

Iberdrola began a profound transformation more than 20 years ago, when it committed to a sustainable, 
safe and competitive energy model, which allowed it to take on the fight against climate change. This has 
been the main driver of its profitable growth strategy, which has led it to invest more than 100,000 million 
euros over these two decades in order to achieve a decarbonised energy model. The group is in an optimal 
position to continue anticipating and managing risks and to capitalise on the opportunities offered by this 
energy transition based on its leadership in renewable energy, smart grids and storage, as well as its firm 
commitment to digitisation.

Climate 
change 
challenge

Decarbonisation

Integrated Markets

Renewables

Smart Grids

Customers

Storage

Digitisation

Iberdrola’s objectives

•  Reduce the intensity of emissions of CO2 50% by 2030 compared to those in 2007, provide for its 

emissions to be virtually zero in Europe by 2030, and be carbon neutral by 2050.

•  In March 2019 Iberdrola set a goal of reducing greenhouse gas emissions of absolute scope 1, 2 and 3, a 

commitment recognised according to Science Based Targets (SBTi).

•  Support international climate change negotiation processes, private sector participation in the global 

agenda, creation of partnerships and raising climate awareness.

Partnerships and actions

The company plays its role as an agent of transformation through its engagement in different platforms, 
coalitions and world organisations, including: European Commission, UN Global Compact, We Mean 
Business, World Business Council for Sustainable Development and Corporate Leaders Group (CLG). It has 
also formally supported various initiatives, including the declaration on net-zero emissions by 2050 based on 
the Science Based Targets initiative, of which Iberdrola was one of the first companies to join.

2019 milestones include the following:

•  Leadership in the private sector’s participation in the principal milestones of the global climate 

agenda, including the Climate Action Summit of the General Secretary of the United Nations in 
New York and the Madrid Climate Change Summit (COP25). 

•  Progress on its commitment to implement the recommendations of the Task Force on Climate-

related Financial Disclosures (TCFD) in its public reports by 2020.

•  Support for the goal of net-zero emissions by 2050 of the climate strategy of the European Union.

www.iberdrola.com

Integrated report 2020

Business Model and Strategy  |

28

2.2  Business Model

Industry positioning

The group’s strategy since the beginning of the 2000s was designed based on the goals set out in the 
Kyoto protocol, anticipating the role that the electric industry would play in the fight against climate change. 
Iberdrola wagered on decarbonisation and renewable energy; and the strong focus on innovation by all of 
the group’s businesses allowed for the rapid adoption of new generation technologies, as well as automation 
and remote control of the transmission and distribution networks. As a result, Iberdrola is today positioned as 
a leader in renewable energy and smart grids, activities that constitute the backbone of the decarbonisation 
of the electricity sector.

Iberdrola will continue strengthening its commitment to the energy transition, accelerating its investments in 
renewables and smart grids to a record amount of almost 10,000 million euros annually, double the amount 
of only four years ago. In 2017 Iberdrola requested the closure of its last coal plants in the world, which 
request is pending final approval by the government. The strong investment in smart grids will allow for the 
large-scale integration of renewable sources as well as on a distributed scale, ensuring quality of supply and 
safety of the system.

2019 saw the launch of the Núñez de Balboa photovoltaic solar plant in Spain, the Montague, Patriot and 
Karankawa wind farms in the United States, and the inauguration of the Baixo Iguaçu hydroelectric plant, 
the development of customer solutions based on connectivity, and the startup of various transmission and 
distribution network facilities, as well as a continuation of smart grid transformation projects.

“Action is needed now. Iberdrola’s energy transition started 20 years ago.”  
Ignacio Galán, during the World Economic Forum (Davos)

Economic/financial positioning

Economic/financial aspects are an essential part of Iberdrola’s business model, along with industrial and 
technological positioning. The company engages in a strategy that seeks to balance growth, financial 
strength and a sustainable dividend. To this end:

•  Investment is concentrated in the regulated 

businesses or long-term contracts, which provide 
known and recurring cash flows.

•  Country selection takes into account the stability 
of the regulatory environment that applies to the 
sector.

•  The commitment to the group’s level of financial 

strength is public and decisive in long-term 
planning and in the group’s leverage level.

•  The dividend policy is focused on a strong and 
growing return in line with the increase in the 
company’s results.

Acceleration 
of  
investments

Leading the Energy 
Transition 

Financial 
strength

Increase in 
cash flows

Improvement 
in financial ratios 

Additional  
activities and  
improvement in efficiency

www.iberdrola.com

Integrated report 2020

Business Model and Strategy  |

29

Given the company’s position, Iberdrola’s business model is distinguished by: 

 Iberdrola’s Primary Businesses / page 41

 Natural Capital / page 66

 Manufactured Capital / page 60

Focus on regulated 
businesses

Commitment to clean and 
competitive energies

Operational efficiency

The company focuses its  
projects and investments 
preferably in regulated 
businesses, renewable assets or 
assets with long-term contracts.

• Generation and production 
of largely emissions-free 
electricity.

• Large portfolio of wind and 
solar generation projects.

• Public and ambitious goals for 

reducing emissions. 

• A business culture highly 

focused on innovation and 
digitisation has allowed our 
company to be 40% more 
efficient than the average of the 
main competitors1.

International diversification

Financial strength and solidity 
of the group

Global, committed and 
qualified workforce

The results obtained reflect the 
diversification of the group  
(2019 EBITDA by country):

40% in Spain. 
16% in the United Kingdom. 
19% in the United States. 
14% in Brazil. 
8% in Mexico. 
3% in International.

• Growth in EBITDA and FFO 
allows for continued strength 
in solvency ratio levels, within 
the framework of strong organic 
growth.

• Liquidity position that covers 
financial needs for more than 
18 months even in a stress 
scenario. 

• Stable and high-quality jobs, 

with high level of training.

• Health and safety as priorities: 
“Zero accidents” programme.

• The companies of the group 

have been recognised: in Spain 
for their Reputation (Merco) 
and in Brazil as the best 
company to work for in Latin 
America (Great Place to Work)

 Presence by Areas of Activity / page 12

 Financial Capital / page 58

 Human Capital / page 64

Social Dividend

• Iberdrola is focused on the sustainable creation of 
value, in accordance with the Purpose and Values 
of the Iberdrola group and with the commitments 
made in the Code of Ethics.

• The Company conceives of the social dividend as 
the direct, indirect or induced contribution of value 
of its activities for all Stakeholders, particularly 
through its contribution to the achievement of 
the Sustainable Development Goals (SDGs) 
approved by the United Nations..

(1) Operating expenses by customer. Source: external reports.  

www.iberdrola.com

Integrated report 2020

 
 
Business Model and Strategy  |

30

2.3 Value Chain

Electricity  
generation 

Transmission  
and distribution of electricity 

Construction, operation and maintenance of 
generating plants, and purchase/sale of energy on 
wholesale markets.

Construction, operation and maintenance of 
electrical lines, substations, transformer centres and 
other infrastructure, to bring electrical power from 
production centres to the end user.

Production plants* 
% of 2019 net output

Electric grids* 
At 31 December 2019

0% 
Conventional 
thermal 

6% 
Cogeneration 

39% 
Renewable

4,400

High- to medium- 
voltage transformer 
substations

25% 
Third-party  
combined cycle 
production 

16% 
Nuclear 

14% 
Own combined  
cycle production 

Overhead lines

17,840 km 
of transmission lines 

979,926 km 
of distribution lines

www.iberdrola.com

Integrated report 2020

 
Business Model and Strategy  |

31

Retail sale  
of electricity  
and gas 

Supply to end users of electricity, gas, products and 
complementary services.

Consumers

9,9%

13,8%

34 
millones

41,3%

32,7%

2,3%

Spain 
United Kingdom 
United States

Brazil 
IEI

1.5  
million

Medium- to low  
voltage distribution 
transformers

Underground lines

1,295 km 
of transmission lines

192,452 km 
of distribution lines

Key Figures / page 10 

www.iberdrola.com

Integrated report 2020

 
 
 
 
 
Business Model and Strategy  |

32

2.4 Iberdrola, a Different Company

Differentiating elements of the company

Aware of the social changes that are occurring 
and of the large challenges resulting from the fight 
against climate change and the energy transition, 
Iberdrola has defined its Corporate Purpose, 
focused on the well-being of people and the 
preservation of the planet:

“To continue building together each 
day a healthier, more accessible 
energy model, based on electricity” 

•  The Purpose as raison d’être and social 

contribution, and the Values as culture of the 
Iberdrola group, defined by the Board of Directors.

•  A framework of trust that ensures the 
sustainability of the business model:

•  Corporate Governance System consistent with 

international best practices.

•  Corporate ethics, internalised by the 

management bodies and the organisation as a 
whole.

•  Sustainable development policies, which 

respond to the expectations of the Stakeholders 
and direct the company’s strategy.

•  Advanced risk control system, to maintain an 

optimal risk/opportunity balance.

•  A pioneering and leading strategy that integrates 

the expectations of all of its Stakeholders.

•  Responsible management of the tangible and 

intangible assets of the company.

•  An organisation structured into three global 

businesses (Networks Business, Renewables 
Business and Wholesale and Retail Business), 
with a Corporation as the group’s  
supervisory body.

•  A supply of healthy and  

accessible energy.

Supply of  
reliable and  
high-quality 
energy

Corporation

Networks 
Business

Wholesale 
and Retail 
Business

Renewables 
Business

Management of tangible and intangible assets 
Financial / Manufactured / Intellectual / Human / 
Natural / Social and Relational

Framework 
of trust 

Purpuse and 
Values 

Strategy 

Our raison d'être 

Central management

Value Chain 
/ page 30 

Competitiveness 
 / page 29

Pillars 
/ page 32

 Corporate Governance Model / page 74 

 Sustainable Development. / page 87 

www.iberdrola.com

Integrated report 2020

 
 
Business Model and Strategy  |

33

To achieve this Purpose, Iberdrola has evolved its 
corporate values to the following concepts:

•  Sustainable energy: because we seek to be a 

model of inspiration, creating economic, social and 
environmental value in all of our surroundings, 
and with the future in mind. 

•  Integrating force: because we have great 

strength, and therefore great responsibility. For 
this reason we work by combining talents, for a 
purpose that is to be achieved by all and for all.

•  Driving force: because we make into reality small 
and large changes causing the life of people to be 
easier, while being efficient and self-demanding, 
always seeking continuous improvement.

This Purpose reflects the strategy that the company 
has been implementing for years and its commitment 
to continue promoting a social dividend based on:

•  A real and global energy transition, based 

on the decarbonisation and electrification of the 
energy sector, and of the economy as a whole, 
that contributes to the fight against climate change 
and generates new opportunities for economic, 
social and environmental development.

•  An energy model that is more electric, one that 
abandons the use of fossil fuels and generalises 
the use of renewable energy sources, the 
efficient storage of energy, smart grids and digital 
transformation.

•  An energy model that is healthier for people, 
whose short-term health and well-being depend 
on the environmental quality of their environment.

•  An energy model that is more accessible for 

all, one that favours inclusiveness, equality, equity 
and social development.

•  An energy model that is built in collaboration 

with all involved players and all of society.

 Corporate Governance Model / page 74 

 Sustainable Development. / page 87 

www.iberdrola.com

Integrated report 2020

 
Business Model and Strategy  |

34

Iberdrola’s Contribution to the Sustainable Development Goals (SDGs)

The group has committed to the SDGs defined by 
the United Nations for the 2015-2030 period. They 
are 17 global goals intended to transform our world, 
ending poverty, fighting against inequality and 
injustice, and confronting climate change. 

Iberdrola has integrated the SDGs into its business 
strategy and its operations, and the company 
concentrates its efforts on the following objectives 
based on the activities it performs:

• Electricity for All programme: 

Goal of 16,000,000 beneficiaries by 2030. 

Reached 7 million by year-end 2019.

A global renewable leader: more than 32,000 MW 
in 2019.
Energy efficiency: 65.8 million tons of CO2 emissions 
avoided during the last three years.

• Iberdrola has set the following objectives:

Be carbon neutral by 2050.

Reduce greenhouse gas (GHG) emissions of 
absolute scope 1, 2 and 3, which has been 
approved by the Science-Based Target initiative.

The company has an SDG Advisory Committee that reviews actions taken and analyses the alignment 
thereof, in addition to proposing new challenges and encouraging actions that help to achieve the fixed 
goals.

Iberdrola firmly believes in the innovative role of the private sector, and commits to achieving the SDGs 
through business results. In this way, the company’s contributions through its social dividend generate 
shared value for all of its Stakeholders:

Responsible business model ... 

Fights against climate change

•  A global renewable leader, with more than 32,000 MW installed. 

•  77% of installed capacity1 free of CO2 emissions.
•  Approval of emission reduction goals scopes 1, 2 and 3 by Science Based Target 

Initiative.

•  Pioneers in adopting the recommendations of the Task Force on Climate-related 

Financial Disclosures (TCFD).

Rapidly adopts new technologies  
and commits to innovation

•  Drives the development of smart grids. Innovative improvement projects.

• 

Invests in sustainable mobility, in order to install 25,000 charging points in Spain by 2021. 

...with positive impacts on all of its Stakeholders...

Economic

•  Annually generates more than €31,100 million in Gross Domestic Product (GDP) in the 

countries in which it operates2.

•  Contributes more than €6,600 million in investments annually to the capital formation of 

the world economy2.

Environmental

• 

Invests more than €3,160 million in renewable generation during 2019, which has 
reduced the group’s emissions intensity to an overall level of 110 gr / kWh in 2019.

Social

•  Creates close to 400,000 jobs worldwide (direct, indirect and induced employment)2. 

•  More than €2,500 million in employee remuneration.

• 

Invests €52.3 million in projects contributing to the community3.

•  Makes more than €8,700 million in purchases from its suppliers throughout the world.

•  Contributes more than €8,100 million in taxes in the countries in which it does business.

(1) Own installed capacity is taken into account.  
(2) Data from a Study of Iberdrola’s Impact, prepared by PwC, for financial year 2018. 

(3) According to the London Benchmarking Group (LBG) measurement standard.

www.iberdrola.com

Integrated report 2020

 
Business Model and Strategy  |

35

Iberdrola also takes action to contribute to the other SDGs. These activities are aligned with its Business 
model, and respond to the company’s firm commitment to the social dividend, conceived as the sustainable 
creation of value for all the Stakeholders. The activities and results of the company for these Objectives can 
be summarised as follows:

Procedures to protect customers in situations of 
vulnerability: covers 100% of vulnerable customers 
in Spain. Warm Home Discount and Price Cap 
programmes in the United Kingdom and Operation Fuel 
in the United States.

Iberdrola Social Programme 2020 by Fundación 
Iberdrola España.

More than 20,000 kg of food collected through the 
Operation Kilo programme promoted in all countries.

Volunteer activities to distribute food, soup-kitchens, etc.

berdrola contributes to reducing the noxious effects 
I
o
n health of greenhouse gases with its commitment to 
educe these gases.
r

T

he company also has goals to reduce accident rates.

Training for our employees: more than 50 hours of 
training per trained employee in 2019.

SDGs to school: Initiative to provide education about 
the SDGs at schools, with training for more than 3,000 
children.

Included for the third consecutive year in Bloomberg’s 
2020 Gender Equality Index.

Iberdrola supports the Women’s Universe (Universo 
Mujer) programme of the Higher Council for Sport 
(Consejo Superior de Deportes) (CSD), supporting 16 
Spanish female federations.

Adoption of the UN Women Empowerment Principles.

Iberdrola is one of the utilities with the highest water 
productivity (revenue/water utilised).

Goal: Maintain intensity 50% below the European 
average for next 5 years.

Iberdrola has joined the UN CEO Water Mandate to 
encourage sustainable practices in the use of water.

Approximately 400,000 direct, indirect and induced job 
positions throughout the world1. More than €31,100 
million in impact on the GDP of the countries in which it 
does business1.

Iberdrola continues to be the largest corporate issuer of 
green bonds in the world.

Goal: continue supporting the development of the green 
financing market.

World leaders in smart grids. Promotion of Star + project in 
Spain and the Smart UK project in the United Kingdom

Innovation projects in all businesses, to support energy 
efficiency and the fight against climate change.

Goal: Development of the Innovation and Digitisation 
Programme.

Goal: Foster diversity and the social inclusion of 
vulnerable groups through the corporate volunteering 
programme.

More than 7,000 volunteers participated in the 
Corporate Volunteering Programme in 2019.

III Edition of the Iberdrola Awards for Solidarity..

Iberdrola has developed a Sustainable Mobility Plan 
with the ultimate goal of contributing to a rational use of 
the means of transportation.

Goal: Install 25,000 electric vehicle charging points in 
Spain by 2021, within its Smart Mobility plan.

89% of the volume of purchases is made from local 
suppliers.

Iberdrola was the first IBEX 35 company to renew the 
sustainable event certificate (ISO 20121) for its General 
Shareholders’ Meeting in 2019

During the construction and operation of offshore 
wind farms, Iberdrola adopts innovative measures to 
preserve the neighbouring undersea eco-systems, 
including the installation of noise mitigation systems for 
mammals in the construction and relocation phase and/
or respect biotopes for the preservation of marine life.

Iberdrola has obtained the first AENOR Corporate 
Environmental Footprint certificate.

Goal:  Adjustment of 234,000 pylons at distribution lines 
to protect birds from electrocution between 2018 and 
2025 (Aleteo project).

The company has renewed the UNE-ISO 37001 and 
UNE19601 certifications regarding anti-bribery and 
compliance.

It has also been chosen for the sixth consecutive year 
as one of the most ethical companies in the world, 
according to the World’s Most Ethical Companies 2019 
ranking prepared by the Ethisphere Institute.

Iberdrola works with a variety of companies, 
associations, universities and public bodies to achieve 
the SDGs.

Recognised as LEAD participating company in the 
United Nations Global Compact.

Worked with United Nations during the COP25 Climate 
Change Summit in Madrid (Chilean Presidency).

(1) Data from a Study of Iberdrola’s Impact, prepared by PwC, which is based on 2018 figures. Includes indirect and induced impacts.  

www.iberdrola.com

Integrated report 2020

 
Business Model and Strategy  |

36

2.5 Capital Management

The Iberdrola group holds valuable assets for the development of its business model. The strategy defined 
by the company transforms this capital to create value for all its Stakeholders

What is it?

Management approach Significant aspects

Financial Capital

 Financial Capital  

     / page 58

Financial resources that the 
company already has or 
obtains through the capital 
markets.

Create value for 
shareholders through 
sustainable growth.

• Balanced and diversified 

growth.

• Sound financial structure.

• Operational excellence.

• Sustainable results and 

dividends.

Manufactured Capital

 Manufactured Capital  

    / page 60

Tangible assets or goods 
used by the company 
to carry out its business 
activities.

Offer a competitive supply of 
energy in a safe and reliable 
environment.

• Power generation assets.

• Power transmission and 

distribution assets.

Intellectual Capital

Intangible, knowledge-based 
assets.

Consider innovation as a 
strategic element of the 
company.

 Intellectual Capital  

     / page 62

• Other assets.

• Promotion of R&D.

• Digitisation for efficiency and 
development of new products 
and services.

• Disruptive technology and 

business models.

Human Capital

Employee knowledge, skills, 
experience and motivation.

Guarantee the availability of 
a committed and qualified 
workforce.

Offer an diverse, inclusive 
and balanced work 
environment.

• Global human resources 

management.

• “Zero accidents” programme.

• Talent management.

• Diversity, equal opportunity 

and reconciliation.

 Human Capital  

     / page 64

Natural Capital

 Natural Capital  

    / page 66

Social and  
Relationship  
Capital

 Social and Relationship 

     Capital / page 68

Natural resources potentially 
affected by the company’s 
activities.

Ensure a sustainable use 
of natural resources and 
contribute to combating 
climate change

Ability to share, relate 
and collaborate with its 
Stakeholders, promoting 
community development and 
well-being.

Promote relations of trust 
with Stakeholders, improving 
the quality of life of people in 
areas where the group has a 
presence.

• Climate change.

• Preservation of biodiversity.

• Management of environmental 

footprint.

• Operating excellence and 

energy efficiency.

• Circular economy.

• Stakeholder Engagement 

Model.

• Community support 

and electricity access 
programmes.

• Human rights due diligence 

system.

• Foundations of the Iberdrola 

group.

• Brand management. 

www.iberdrola.com

Integrated report 2020

Business Model and Strategy  |

37

Social dividend as an increase in the value of capital

The social dividend created by the business strategy 
and model of Iberdrola translates into an increase in 
the value of its capital, which in turn feeds back into 
a cycle of value creation, thus efficiently inter-relating 
the operations of the businesses and the capital of 
the company.

The chart below shows its strategic focus for each 
Chapter and quantifies an aspiration or achievement 
of the company in this area.

This process creates shared value for both Iberdrola 
and for its Stakeholders, and constitutes a main 
vector for achieving the company’s purpose of 
offering an in increasingly healthy and accessible 
energy supply.

Electicity 
demand 

Growth

Technological 
changes and 
digitisation 

Opportunities

Economic 
environment 

GDP Growth

External Context 

Raw materials 
markets 

Outlook

Financial Capital 

Balanced growth, financial 
strength, sustainable dividend 

Record net profit of €3,406 
million in 2019

Manufactured 
Capital 

Supply of safe and competiti-
ve energy, business focused 
on networks and renewables 

Gross Investment of more 
than €8,100 million during  
the 2019 year

Supply costs 

Prices and 
regulation

Social and  
Relationship Capital 

Strengthen trust and link to 
the community 

More than €31,100 million of 
contribution to the GDP of 
the countries �

ork of tr u s t

w
e
m
a
r
F

Networks 

Rene- 
wables

Purp

u

s

e

a

n

d

V
a
l
u
e
s

Wholesale  
and Retail

D

i
s

tinguishing   f a c t

o r s

Intellectual Capital 

Promotion of R&D 

115% increase in R&D 
investment over the last  
10 years

Natural Capital 

Human Capital 

Fight against climate change 
and protection of biodiversity 

50% reduction in specific 
CO2 emissions by 2030 
compared to those of 2007. 
In 2019: 110 g/kWh

Diverse workforce within a 
stable and safe environment 

More than 400,000 direct, 
indirect and induced job 
positions �

(1) Data from a Study of Iberdrola’s Impact, prepared by PwC, which is based on 2018 figures. Includes indirect and induced 
impacts.

www.iberdrola.com

Integrated report 2020

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Business Model and Strategy  |

38

2.6 Comparative Results and Awards

Comparative analysis1

Comparative economic/financial variables 
2019

Comparative performance of total 
shareholder return

Growth in EBITDA

Return (%)

Average 
2
Comparables

Eurostoxx 
Utilities

Iberdrola 

CAGR (%)

31-Dec.-09 /                          
31-Dec.-19

Average 
Comparables

2

Iberdrola

31-Dec.-09 /                          
31-Dec.-19

2.1 %

28.1 %

82.2 %

-5.4 %

4.5 %

Growth in stock market capitalisation

Total growth 
(%)

Average 
comparables

2

Iberdrola

31-Dec.-09 /                          
31-Dec.-19

-26.5 %

66.7 %

Iberdrola’s performance

Iberdrola has increased its assets by close to 
30% and its revenues by more than 50% over the 
last 10 years. It has also improved its EBITDA 
by approximately 50% and its net profit by 
approximately 20%, with close to a 10% increase in 
shareholder return and financial strength.

10 years ago, Iberdrola, S.A. held sixth place among 
comparable companies in terms of capitalisation. 
It now is the leader among those in which the 
government does not hold an interest.

Share price

Total growth 
(%)

Average 
Comparables

2

Eurostoxx 
Utilities

Iberdrola

31-Dec.-09 /                          
31-Dec.-19

-36.2 %

-11.4 %

37.6 %

Iberdrola

31-Dec.-09

31-Dec.-19

Assets (€M)

87,367

122,369

Revenues (€M)

24,559

36,438

EBITDA (€M)

6,815

10,104

Net Profit (€M)

3
Dividends

 (€/share)

Net Debt/EBITDA

2,824 

0.327

4.55

3,406

0.356

3.80

Comparable companies analysed: Engie, EDF, E.On, Enel, RWE. CAGR: Compound Annual Growth Rate, i.e. weighted 
average annual growth. 
(2) For Engie, EDF, E.ON, Enel and RWE, the 2019 EBITDA figures are the estimates published by Bloomberg, due to the lack 
of final closing figures on the date of preparation of this document. 
(3) Including the bonus for attending the General Shareholders’ Meeting

www.iberdrola.com

Integrated report 2020

 
Awards/Recognitions:

Business Model and Strategy  |

39

To the company:

To the chairman:

•  Energy Transition Award (S&P Platts): 2019.

•  One of the 30 most influential leaders in the fight 

•  Best Corporate Governance in Spain  

against climate change (Bloomberg): 2020.

(World Finance): 2019.

•  One of the five best-performing CEOs in the  

•  World’s Most Ethical Company Index  

(Ethisphere Institute): 2019.

•  Best Integrated Report Award  

(Asociación Española de Contabilidad y 
Administración de Empresas): 2019.

•  Gold Plaque of the Royal Order of Sporting Merit 

(Consejo Superior de Deportes): 2019. 

•  Award for Contribution to Equality  
(El Economista newspaper): 2019.

•  Healthy Company Certificate (AENOR): 2019.

•  Innovation Awards from the United Nations for 
Iberdrola’s Corporate Volunteering programme. 
2018.

•  Spanish version of European Environmental Award 

2018 called by the European Commission and 
awarded by His Majesty the King.

world and the top in the utilities sector  
(Harvard Business Review): 2019.

•  National Innovation and Design Award in the 

Innovative Career Category (Ministry of Science, 
Innovation and Universities): 2019.

•  Premio León award for business management  

(El Español): 2019.

•  Honourable Mention for his professional career 
(Colegio Oficial de Ingenieros Industriales de 
Madrid) 2019.

•  Best European Utility CEO (Institutional Investor 

Research): 2017, for the eleventh time.

•  Commander of the Most Excellent Order of the 

British Empire: 2014.

•  Honorary Doctorate from the Universities of 
Salamanca (2011), Strathclyde (2013) and 
Edinburgh (2011).

To other members of the company:

•  Best utility in the area of Investor Relations  

(IR Magazine): 2019.

•  Best In-House Legal Advisory Service (Forbes): 2019.

 Other Awards / page 87 

www.iberdrola.com

Integrated report 2020

 
Baixo Igauaçu  
hydroelectric plant
/ Brazil

www.iberdrola.com

Informe integrado 2020

Iberdrola’s Primary Businesses  |

41

3. Iberdrola’s  
Primary Businesses

www.iberdrola.com

Informe integrado 2020

Iberdrola’s Primary Businesses  |

42

3.1 Regulatory Environment

European Union

Spain

•  The publication of all rules of the Clean Energy for 
All Europeans Package concluded in June 2019. 
It includes goals to be reached by 2030, both for 
renewable energy (at least 32% of final EU gross 
consumption of energy) and energy efficiency 
improvements (32.5% for the entire Union). 
There was also a revision to the Regulation and 
Directive on the Internal Market in Electricity to 
improve the operation thereof, set the foundations 
for the transition towards a cleaner energy model, 
and give consumers a more active role.

•  Adoption of the Clean Mobility Package, which 
develops measures to reduce emissions from 
the transport sector during the 2021-2030 period, 
concluded in 2019. The minimum goals for 
acquisition, leasing and hiring of clean vehicles by 
the government have been set out in a Directive 
and Regulations have been approved with goals 
to reduce emissions for new cars and vans by 
37.5% and 31%, respectively, by 2030 compared 
to 2021 emissions, and by 30% for new heavy 
goods vehicles compared to 2019 emissions. 

•  In December 2019, after the inauguration of the 

new European Commission, there was publication 
of the Communication on “A Green New Deal”, 
which consists of a package of measures to be 
implemented in the next 5 years to transform the 
European Union into a competitive and efficient 
economy in the use of resources and with net zero 
emissions by 2050, promoting a fair and inclusive 
process for this purpose. The related Investment 
Plan will mobilise at least 1 billion euros from the 
EU budget and related instruments in sustainable 
investments during this decade.  
The legislative development thereof will take place 
between 2020 and 2021, beginning in March 
2020 with the proposed European “Climate Law” 
that will enshrine a target of reaching net-zero 
carbon by 2050. This target would also increase 
the reduction in emissions by 2030 to -50/-55% 
and would require the revision of all existing legal 
provisions as well as the development of new 
laws. 

•  In February 2019 Spain sent to the European 

Commission its first draft of the National 
Integrated Energy and Climate Plan proposing 
ambitious national goals for decarbonisation of the 
economy by 2030, mainly through electrification 
with renewable energy. It has been supported by 
Brussels and applauded as an example of good 
practices. The final document must be approved 
in 2020. 

•  As a result of the transfer of powers to the 

National Markets and Competition Commission 
(Comisión Nacional de los Mercados y la 
Competencia) (CNMC) pursuant to RDL 1/2019, 
it has been working on a number of Circulars 
on issues relating to the market, network 
remuneration and tolls.

•  The government still needs to develop the 

legal provisions within its purview, including 
the methodology for calculating and assigning 
charges and the Statute for Electrointensive 
Customers (Estatuto de electrointensivos).

United Kingdom

•  In June 2019 the British government amended 
the Climate Change Act to introduce a new 
legally binding objective of “net zero emissions” 
of greenhouse gases by 2050 (the prior goal 
was a reduction of at least 80% compared to 
1990). At the same time, the Scottish government 
established a “net zero emissions” goal by 2045. 

•  After the general elections of 12 December 

2019, the new Johnson government approved in 
Parliament the application of the EU bill for the 
Withdrawal Agreement revised with the EU-27 in 
October 2019. The United Kingdom left the EU on 
31 January 2020, and negotiations regarding the 
future relationship between the United Kingdom 
and the EU are expected to move forward during 
the year. The British government maintains its 
contingency plans to deal with any risk of a “no 
deal” situation by the end of 2020, including a plan 
for the energy sector.

www.iberdrola.com

Integrated report 2020

Iberdrola’s Primary Businesses  |

43

•  The regulator has approved an 8% increase in the 
Energy Development Account (CDE) budget to 
R$21.9 thousand million for 2020. This account is 
used to finance, among other things, programmes 
like the Light for All Programme to aid vulnerable 
groups or support for buying fossil fuels by the 
generators in isolated regions. 

•  Legislative and court initiatives continued during 
2019 to reduce the litigation in the Brazilian 
electric sector due to disputes between the 
hydroelectric generators and the government 
regarding hydrological risk. Given that certain 
generators continue to be supported under court 
measures exempting them from payment for the 
costs of hydrological risk between July 2015 and 
February 2018, a deficit is occurring in the short-
term market settlements, and therefore in the 
income of the distributors. Neoenergia has a net 
creditor position.

Mexico 

•  In March 2019 SENER changed the Terms for the 
strict legal separation of CFE. On 25 November 
the Terms were published to define the generation 
assets and contracts that the CFE must reassign 
to each of the Generation Subsidiaries (Empresas 
Productivas Subsidiarias de Generación). 

•  On 26 November 2019, the National Investment 

Agreement in Infrastructure by the Private Sector, 
with an investment of 859 thousand million pesos 
over the six-year period in 147 private investment 
projects was approved in order to maintain the 
confidence of domestic and foreign investors. 6 
electric energy projects with an investment equal 
to 63 thousand million pesos will be announced in 
2020.

United States and Canada

•  On 16 July 2019 the Senate ratified a protocol 

to the tax treaty between the United States and 
Spain. The new protocol eliminates the 10% 
withholding tax on dividends, reduces taxes on 
interest, royalties and capital gains, and adds 
provisions for more expeditiously handling tax 
disputes through binding arbitration. It entered into 
force on 27 November 2019.

•  In June 2019 the Environmental Protection 

Agency (EPA) published the Affordable Clean 
Energy (ACE) rule, replacing the 2015 Clean 
Power Plan (CPP) that never became effective. 
It allows the states to develop their own plans to 
reduce GHG emissions for existing coal plants 
based mainly on efficiency improvements at the 
plants and the application of new technologies. 
The states have three years to develop and 
submit their plans. This rule is being challenged in 
the federal courts by more than 20 entities, and a 
decision is not expected before 2020.

•  In 2019 some states like Maryland, New York 
and Connecticut have updated their long-term 
offshore wind objectives, thus committing to the 
development of this technology.

Brazil 

•  The Ministry of Mines and Energy (MME) 

diagnosed the needs for modernisation of the 
electricity sector during 2019. It has analysed 
everything from the formation of prices in the 
market in the short term to capacity mechanisms 
to encourage the expansion of generation and the 
sustainability of distribution. Beginning next year, 
it is expected that measures will be developed 
allowing for implementation of the required 
changes. 

•  In August 2019 the MME confirmed the schedule 
for implementation of hourly spot prices in the 
Brazilian market. Beginning in January 2020 the 
hourly spot price formation model will be used to 
guide the programming of the system’s operation, 
although it will not be used for the formation of 
settlement prices in the short-term market until 
2021.

www.iberdrola.com

Integrated report 2020

Nuñez de Balboa photovoltaic plant 
/ Spain

www.iberdrola.com

Informe integrado 2020

Iberdrola’s Primary Businesses  |

45

3.2 Networks

Regulatory environment of the business

Spain

United Kingdom

•  2019 saw the conclusion of the process to revise 
remuneration for the distribution activity for the 
second regulatory period (2020-2025). The new 
circulars approved by the CNMV provide a new 
methodology for calculating the continuing financial 
remuneration rate (WACC), based on remunerating 
audited investments, recognising efficient operating 
expenses and establishing incentives to improve 
losses and the quality of supply. The remuneration 
rate for the distribution activity is set at 6.003% for 
2020 and 5.58% for the remaining years.

• 

In December 2019 a Ministerial Order was published 
extending the electricity access tariffs beginning 
1 January 2020 on a temporary basis until the 
publication of new network tariffs and new charges.

•  Ofgem continues the process of designing the 
RIIO2 regulatory framework. The new periods 
will be 5 years instead of the current 8 years, and 
the cost of equity, which will be decided in 2020, 
is linked to the CPIH (inflation) index. RIIO-T2 
for transmission is in a more advanced state of 
development and will enter into force in 2021, 
while RIIO-D2 relating to distribution will apply 
beginning in 2023.

•  Until then, SP Transmission Ltd. as well as 

SPD Ltd. and SPM Plc continue to perform their 
activities under the RIIO-T1 and RIIO-D1 tariff 
frameworks, complying with all investment and 
quality goals agreed with Ofgem.  

United States

Brazil

•  New tariffs entered into force in January 2019 for the 
gas distribution company CNG (Connecticut), and 
will be in effect for the next 3 years, with financial 
profitability (ROE) of 9.3%, an equity percentage of 
54% and planned investments of $150 million.

•  New tariffs entered into force in February 2019 for 

the gas distribution company BCG (Massachusetts), 
and will be in effect for the next 3 years, with an ROE 
of 9.7% and an equity percentage of 54%. 

• 

In October 2018 a new 1-year tariff proposal was 
presented for the electricity distribution company 
CMP (Maine). The final determination by the 
regulator and the entry into force is expected during 
the first quarter of 2020. Thea same conditions set in 
2014 were maintained during 2019, with an ROE of 
9.45% and an equity percentage of 50%.

•  The tariff conditions for the gas distributors of 

the State of New York (NYSEG and RG&E) were 
maintained during 2019, with a recognised ROE 
of 9.0%. In May 2019 a new 1-year tariff proposal 
was presented and is now being negotiated with the 
regulator and would enter into force in April 2020.

• 

In August 2019 the 5th Tariff Review of Elektro was 
approved and will be in effect for the next 4 years 
beginning on 27 August 2019. The regulatory asset 
base (RAB) is R$3,900 million and is expected 
to increase to R$5,800 million by the end of the 
regulatory period, with an investment effort of 
R$2,800 million during the period.

• 

In April there was an annual period adjustment for 
Coelba, Cosern and Celpe that mainly reflects the 
change in the General Price Index and recognises 
the improvement in supply quality. 

•  Neoenergia won a transmission projects in the 
auction by the Brazilian regulator ANEEL in 
December 2019 for the construction of a 210 km line 
and a 1,000 MVA substation.

•  Neoenergia has been awarded a total of 11 projects 
in auctions from 2017, 2018 and 2019 for a total 
investment of approximately R$8,000 million.

•  The Energy Research Office (Empresa de Pesquisa 
Energética) has also published the schedule of new 
auctions (two per year), which will take place until 
the end of 2021.

www.iberdrola.com

Integrated report 2020

Objectives, risks and principal activities

Iberdrola’s Primary Businesses  |

46

Objectives
•  Zero accidents.

•  Offer our customers excellent service based on the 

quality of supply and information regarding the network.

•  Maximise efficiency in system operations through 

operational excellence and the digitisation of our assets.

•  Lead the energy transition towards a cleaner model 
favouring a more efficient integration of renewable 
energy (centralised and distributed) and the penetration 
of electric vehicles through the use of smart grids.

Significant risks
•  Operational risks: impacts on supply as a result of 

meteorological events and work-related and third-party 
accidents at owned facilities.

•  Technological and cybersecurity risks affecting the 

security of the facilities and service to our customers.

Customer service
• 

In Spain, the new brand i-DE Redes Eléctricas 
Inteligentes, S.A.U. has been launched to favour 
identification by customers and avoid confusion with 
the retailers of the group. The digital channels have 
also been renewed, providing customers with all of their 
consumption information in real time.

•  A record quality level was once again reached in Brazil, 

with a 10% decrease in the Equivalent Duration of 
Interruption (DEC) compared to 2018.

•  2019 was a year with strong storms in all of our 

distribution areas, which required tremendous efforts 
to restore supply. The good performance of the electric 
grid in view of the strong “cold drop” (gota fría) in the 
southeast of Spain during September is noteworthy.

•  The companies UI and CMP received the EEI 

Emergency Recovery Award for their extraordinary 
response to the strong storms of May 2018 and October 
2019, respectively.

•  SPEN achieved the prestigious BSI (Bristish Standards 
Institution) Kitemark quality certification mark, becoming 
the first utility to receive this mark. At the end of 
November 2019, SPD and SPM are in 1st and 3rd place 
in customer service among UK distributors, according to 
the regulator.

Principal activities 2019
•  Spain: After the deployment of 10.8 million smart 

meters, which was completed in 2018, the digitisation of 
the low-voltage network is being extended to favour the 
penetration of renewables, which extension is expected 
to be completed in 2020.

•  United Kingdom: Implementation of investments 
set out in RIIO-T1 and RIIO ED1. Joined the Low 
Carbon Strategic Partnership, focused on the role of 
electricity networks in favouring the energy transition. 
Investment of £20 million within the Green Economy 
Fund to finance 33 local projects in Scotland to favour 
decarbonisation and £8 million to accelerate the 
deployment of electric vehicle recharging infrastructure. 

•  United States: Progress in obtaining permits for 

the New England Clean Energy Connect (NECEC) 
project awarded in 2018, with a planned investment 
of $950 million, for the construction of a 233 kilometre 
transmission line between Canada and New England, 
which will allow for the supply of 1,200 MW of 100% 
hydroelectric power to Massachusetts beginning in 2022.

•  Brazil: Progress as planned in the construction of 10 
transmission projects awarded in the 2017 and 2018 
auctions, completing the startup of one of these projects 

in 2019.  

Operational excellence
•  The adjusted evolution of operating expenses continues 
in order to maintain and improve efficiency ratios in all 
countries. 

•  New plans and models have been launched to end 

electricity fraud in electricity consumption in Spain and 
Brazil, and also to comply with the parameters defined 
by the regulators.

•  They improve the loss indicators in Brazil as a result of 

the fraud reduction plan.

Digitisation of the network
• 

In Spain the Smart Cities initiative has launched in 
order to contribute to the country’s main municipalities 
advancing in their transition towards smart cities. 
Collaboration agreements have been reached with eight 
government administrations, including the municipalities 
of Madrid and Murcia and the Provincial Council of 
Castellón, to expand the possibilities of a smart and 
digitalised grid. 

•  Six Electric Mobility Control Centres have also been 

created to monitor and evaluate the impact of electric 

vehicles on the distribution network.

www.iberdrola.com

Integrated report 2020

Iberdrola’s Primary Businesses  |

47

Key figures of the Networks Business 

Spain

United  
Kingdom

United States

Brazil

Total

Item

Unit

2019

2018

2019

2018

2019

2018

2019

2018

2019

2018

Gross margin

EBITDA

Distributed 
electricity

Supply Points 
(Electricity)

1

€M

€M

2,117

2,109

1,311

1,222

2,875

2,780

1,828

1,530

8,131

7,641

1,711

1,709

987

919

1,330

1,331

1,234

955

5,262

4,915

GWh

93,516

93,881

33,670

34,659

38,441

39,579

67,875

65,290

233,502

233,409

Millions

11.1

11.1

3.5

3.5

2.3

2.3

14.1

13.8

31.0

30.7

Gas supply

GWh

Supply Points 
(Gas)

Millions

--

--

--

--

--

--

--

64,234

65,140

--

1.0

1.0

--

--

--

--

64,234

65,140

1.0

1.0

Gross  
investments

€M

537

458

736

625

1,435

1,165

916

811

3,624

3,059

Workforce

No. of people

3,574

3,743

3,000

2,963

5,375

5,325

11,310

10,360

23,259

22,391

 Quarterly Results Report 

International Financial Reporting Standard (IFRS) 11 has been applied to 
the financial information. 
(1) Supply points in Spain include Conquense and other small distributors.

EBITDA of the Networks Business by 
geographical area 2019

Gross investments of the Networks 
Business by geographical area 2019

33%

€ 5,262 M

23%

25%

15%

25%

€ 3,624 M

20%

19%

40%

Spain     

 United Kingdom    

  United States  

    Brazil

Spain 

   United Kingdom 

     United States 

    Brazil

www.iberdrola.com

Integrated report 2020

  
 
 
 
 
 
East Anglia ONE offshore 
wind farm substation
/ United Kingdom

www.iberdrola.com

Informe integrado 2020

Iberdrola’s Primary Businesses  |

49

3.3 Renewables

Regulatory environment of the business

Spain

Brazil

•  In November the Ministry for the Ecological 

•  The construction of the Oitis Wind Farm Complex, 

Transition published Royal Decree Law 17/2019, 
which establishes the remuneration rate for 
renewable facilities based on the weighted 
average cost of capital (WACC). The current pre-
tax rate of 7.389% for facilities prior to RDL 9/2013 
will remain in effect until the end of 2031, provided 
that the developer thereof does not have existing 
litigation or commits to end any such litigation. 
Otherwise, or for facilities after RDL 9/2013, a 
value of 7.09% is set until 2025. The approval of 
the other remuneration parameters is expected 
during 2020.

RDL 17/2019 also provides that if facilities are 
closed, sustainability and employment standards 
will be taken into account for awarding permits for 
new projects.

United Kingdom

•  12 Contracts for Difference (CfD) were awarded 
in September for a total capacity of 5.8 GW. 5.46 
GW (6 contracts) were awarded to offshore wind 
and 300 MW to other renewable technologies.

United States

•  At the federal level, a one-year extension of tax 

credits for wind was approved in December 2019. 
Facilities that begin construction in 2020 can 
choose between a 60% Production Tax Credit 
(PTC) or an 18% Investment Tax Credit (ITC).

•  The industry also maintains clean energy 

incentives at the state level, with various states 
increasing their Renewable Portfolio Standard 
(RPS) targets.

located in the States of Piauí and Bahía, was 
approved in 2019. It will consist of 12 wind farms 
with an installed capacity of 566 MW. 30% of all 
energy generated by these two wind farms was 
awarded in an “A-4” auction held on 28 June 
2019.

Mexico

•  The mechanism for the purchase and sale 

of Clean Energy Certificates (Certificados de 
Energías Limpias) (CELs) continues in effect 
to encourage new clean power generation 
projects, but in October 2019 the Secretary of 
Energy approved changes to the requirements 
for granting CELs in order for the CFE’s clean 
generation plants in existence before the Reform 
to be able to verify CELs for generation. This 
measure eliminated in practice the need for CFE 
Suministro Básico to purchase CELs in the Long-
Term Auctions, in order not to increase the Basic 
Supply tariffs for domestic customers.

The business will engage in 
sustainable growth, mainly 
based on onshore wind, offshore 
wind, solar, hydroelectric and 
pumped storage investments 
in the countries that are most 
important to the group. 

www.iberdrola.com

Integrated report 2020

 
Iberdrola’s Primary Businesses  |

50

Objectives, risks and principal activities

Objectives

Principal activities 2019

•  Occupational Safety and Health.

•  2,791 MW of installed capacity was added during 

•  Efficiency in operations to optimise the operation 

the year: 

of the assets.

•  Efficiency in development and construction costs 
to maximise the competitiveness of all renewable 
projects.

•  Profitable growth from various technologies in the 
countries that are strategic for the group, and in 
new countries of interest.

•  Develop a robust portfolio that covers the 

company’s growth plan.

Significant risks

•  Regulatory risk: changes in regulations in the 

countries in which it operates.

•  Operational risk: availability rate of facilities and 
potential incidents with environmental impact.

•  Market risk: changes in prices of energy in short-

term markets.

•  Risk of access to evacuation networks and limits 
on production due to technical restrictions of the 
networks.

•  Technological and cybersecurity risks affecting the 

facilities.

•  Onshore wind: 235 MW in Spain, 186 MW in 
Mexico, 832 MW in the United States and  
4 MW in Greece.

•  Offshore wind: 420 MW in the United Kingdom.

•  Photovoltaic solar: 500 MW in Spain.

•  Hydroelectric: 612 MW in Brazil and 2 MW in 

Spain.

•  More than 7,000 MW are also under construction, 
of which more than 2,500 MW are onshore wind 
in Spain, the United States, Brazil and Mexico, 
and more than 3,500 MW are photovoltaic solar 
in Spain, Mexico, the United States and Portugal. 
Construction of the Tâmega hydroelectric 
complex, with 1,158 MW, continues in Portugal.

•  Growth continues in offshore wind with the 
construction of the 714 MW East Anglia 
ONE project in the United Kingdom and the 
development of the 800 MW Vineyard project 
in the United States, 496 MW St. Brieuc project 
in France and 476 MW Baltic Eagle project in 
Germany. Iberdrola was also recently awarded the 
804 MW Park City project in Connecticut.

Load factor

Maximising the load factor of 
facilities and availability, through 
operating and maintenance 
measures, as well as other 
external factors, optimising 
generation with renewable 
sources.

Operation and maintenance 
costs

Continuous improvement 
in efficiency through 
global standardisation and 
systematisation processes, 
exploiting digitisation 
opportunities.

Project portfolio

Development of the portfolio of 
onshore wind and photovoltaic 
projects in Spain, the United 
Kingdom, the United States, 
Brazil, Mexico and International 
(Continental Europe, Australia and 
South Africa) and offshore wind 
projects in France, Germany, the 
United Kingdom and the United 
States.

www.iberdrola.com

Integrated report 2020

Iberdrola’s Primary Businesses  |

51

Key figures of the Renewables Business 

Spain

United 
Kingdom

United 
States

Brazil

Mexico

IEI

Total

Item

Unit

2019

2018

2019

2018

2019

2018

2019

2018

2019

2018

2019

2018

2019

2018

Gross margin

€M

1,251

1,580

678

644

852

835

174

178

113

88

378

286

3,446

3,611

EBITDA

€M

736

919

525

518

591

573

125

129

86

65

323

241

2,386

2,445

Load factor1

%

15.9

18.7

24.8

22.1

29.1

29.7

29.0

31.3

29.5

31.2

31.6

26.9

21.3

22.6

Gross 
investments

Workforce

€M

778

375

907

427

1,396

386

102

180

93

291

50

141

3,326

1,800

No. of 
people

1,567

1,537

418

355

752

710

225

192

136

125

257

166

3,355

3,085

 Quarterly Results Report 

International Financial Reporting Standard (IFRS) 11 has been applied to    
the financial information 
(1) The load factor includes all renewable technologies.

EBITDA of the Renewables 
Business by geographical area 
2019

Gross investments of the 
Renewables Business by 
geographical area 2019

4%

13%

5%

31%

€ 2.386 M

25%25%

22%22%

3%

2%

3%

€ 3.326 M

42%42%

23%

27%27%

Spain 
Brazil

United Kingdom 
Mexico

United States 
IEI 

Spain 
Brazil

United Kingdom 
Mexico

United States 
IEI

www.iberdrola.com

Integrated report 2020

 
 
 
 
Smart Mobility Project

www.iberdrola.com

Informe integrado 2020

Iberdrola’s Primary Businesses  |

53

3.4 Wholesale and Retail

Regulatory environment of the business

Spain

United Kingdom

•  Royal Decree 750/2019, establishing a fixed unit 
rate of €7.98/MWh for the public non-tax financial 
obligation by means of which ENRESA’s service 
to the nuclear plants in operation is funded, was 
published in December 2019.

•  Royal Decree 244/2019, which governs the 

administrative, technical and financial conditions 
for the self-consumption of electric power, was 
published in April 2019. This Royal Decree 
expanded the definition of self-consumption, 
including the concept of “facilities close 
through the network”, developed collective self-
consumption, simplified government procedures 
and allowed for the remuneration of surpluses for 
small facilities.

•  In June 2019, Ofgem published new market 

access requirements for incoming retailers relative 
to their financial capacity, ability to comply with 
legal provisions and market rules, willingness to 
provide a high-quality service to customers and 
management capacity of the management team 
and the main shareholders.

•  In October 2019 the government re-established 
the capacity mechanisms after the European 
Commission concluded its investigation holding 
that the mechanism complies with the rules on 
State Aids, because it is necessary to guarantee 
supply, is in line with the energy policy goals of 
the EU, and does not distort competition within the 
single market.

Mexico

Brazil

•  The methodology for determining the values 
of the electricity tariff beginning in 2020 was 
approved on 16 December 2019 without changes, 
for which reason tariffs are expected to remain 
stable in comparison with the figures for 2019. 
The resolution determining the transmission and 
distribution tariffs was also published.

•  Portaria (Implementing Regulation) No. 389, 
establishing the guidelines for the auctions of 
exclusive A-4 and A-5 generation for thermal 
plants to be held in 2020, was published in 
October 2019. The supply period is 15 years, 
beginning in January 2024 and January 2025, 
respectively.

•  Portaria No. 465, which provides that consumers 
with a capacity above 1.5 MW since January 
2021, above 1 MW since January 2022 and 
above 0.5 MW since January 2023 can purchase 
conventional energy from any retailer, was 
published in December 2019. ANEEL and CCEE 
must submit a study before 31 January 2022 on 
the regulatory measures required to allow the 
opening to the free market of consumers with a 
capacity below 0.5 MW beginning in 2024.

www.iberdrola.com

Integrated report 2020

Iberdrola’s Primary Businesses  |

54

Objectives, risks and principal activities

Objectives

•  Occupational Safety and Health.

•  Competitive supply and excellence in service to 

customers.

•  Environmental management and protection of 

biodiversity

•  Operational excellence and continuous 

improvement in efficiency.

•  Risk identification and minimisation.

•  Development of growth opportunities and new 

energy solutions.

Principal activities 2019

•  Spain: Continued development of products and 
services adapted to the needs of customers 
(Customised Plans, Smart services, Smart 
mobility, Smart solar, Smart home).

•  United Kingdom: At year-end 2019 a cumulative 

total of 1.5 million smart meters had been 
installed.

•  Mexico: Entry into commercial operation of 
2,655 MW (878 MW Escobedo CC, 911 MW 
Topolobampo II CC and 866 MW El Carmen 
CC). Approximately 1,300 MW thermal under 
construction.

•  Europe: Growth of retail activity and connection 

to customers through Smart Solutions. 1.5 million 
contracts in portfolio reached during 2019.

Significant risks

•  Regulatory risk: Changes in regulations in the 

countries in which it operates.

•  Operational risks: Availability rate of facilities and 
potential incidents with environmental impact.

•  Market risk: Fuel prices and competition levels in 

liberalised markets.

•  Technological and cybersecurity risks affecting the 
security of the facilities or the information of our 
customers.

Efficiency

Growth

Customers

•  Optimisation of production 

•  Mexico: upon startup of the 

•  Loyalty-building and 

and increase in availability of 
thermal facilities.

•  Facilitating operations in 
complementary markets. 

•  Operational improvements 

in the customer service and 
management processes.

Prices

•  Management of fuel price risks 
through appropriate hedging of 
all generation.

Topolobampo III CC in 2020, 
the company will have an 
installed capacity of more than 
10,000 MW, strengthening its 
position as the largest private 
producer of electricity in the 
country.

•  United Kingdom: Continued 
widespread deployment of 
smart meters that began in 
2016. 

development of new digital 
products and smart solutions 
adapted to the needs of 
customers, which promotes 
efficiency and the consumption 
of renewable energy. 

•  Retail development in Mexico 
concurrently with the energy 
reform.

•  Sustained growth of retail 

activities of electricity, gas and 
Smart Solutions in the rest of 
Europe.

www.iberdrola.com

Integrated report 2020

Iberdrola’s Primary Businesses  |

55

Key figures of the Wholesale and Retail Business 

Spain

United 
Kingdom

Brazil

Mexico

IEI*

Total

Item

Unit

2019

2018

2019

2018

2019

2018

2019

2018

2019

2018

2019

2018

Gross margin

EBITDA

€M

€M

2,932

2,396

684

863

92

134

935

756

45

19

4,688

4,168

1,558

1,001

110

307

64

92

762

638

(25)

(26)

2,469

2,038

Electricity contracts

Millions

10.1

10.1

2.8

3.0

0.0

0.0

0.0

0.0

0.6

0.3

13.5

13.5

Gas contracts

Millions

1.0

1.0

1.9

2.0

0.0

0.0

0.0

0.0

0.2

0.1

3.1

3.1

Smart solutions  
contracts

Millions

5.7

5.3

1.9

1.4

0.1

0.1

0.0

0.0

0.7

0.4

8.4

7.1

Contracts total

Millions

16.8

16.5

6.6

6.4

0.1

0.1

0.0

0.0

1.5

0.7

25.1

23.7

Gross investments

€M

318

218

218

201

31

12

380

682

85

26

1,032

1,139

Workforce

No.  
of people

2,646

2,695

1,552

1,588

128

98

997

855

191

122

5,514

5,358

 Quarterly Results Report 

International Financial Reporting Standard (IFRS) 11 has been applied to  
the financial information. 
* IEI - Iberdrola Energía Internacional

EBITDA by geographical 
area 2019 

Gross investments of the 
Wholesale & Retail Business by 
geographical area 2019

30%

3%

4%

€ 2,469 M

62%62%

8%

31%

37%

€ 1,032 M

21%

3%

Spain    

  United Kingdom  

    Brazil   

  México

Spain   

   United Kingdom  

    Brazil 

   México

www.iberdrola.com

Integrated report 2020

Construction of the Alto Támega hydroelectric plant
/ Portugal

www.iberdrola.com

Informe integrado 2020

Our Assets  |

57

4. Our Assets

The group’s assets are the basis for the creation of value by the company, 
which carries out its activities through the sound management thereof.

In this report, Iberdrola identifies and classifies its assets in accordance with 
the IIRC classification system:

• Financial capital 
• Manufactured capital 
• Intellectual capital 
• Human capital 
• Natural capital 
• Social and relationship capital

www.iberdrola.com

Informe integrado 2020

Our Assets  |

58

4.1 Financial Capital

Management Approach

Results 2019

Balanced 
growth

The company has an investment policy consistent with its 

•  Net investments of €7,242 million, of which 85% has been 

strategic vision and financial policy. The main goals are:

assigned to the Networks and Renewables businesses.

•  Ensure a return on capital through projects and 

investments preferably in regulated businesses, 

renewable assets or assets with long-term contracts.

•  Investments in Networks assets have been boosted by 

the long-term regulatory frameworks established in all of 

the countries, and have increased 25.1% in the United 

Kingdom, 23.6% in the United States, 22.3% in Spain and 

•  Increase geographic diversification, further balancing the 

contribution of the countries in which it does business.

13.8% in Brazil.

•  Tailor investment levels to the actual needs of each 

market.

•  In Generation, there has been a startup of approximately 

5.4 GW of capacity since the beginning of 2019.

•  Funds From Operations have increased 10.0%, reaching 

€8,060 million thanks to all the investments, exceeding 

investments by more than €820 million.

Solid financial 
structure

•  Iberdrola considers financial strength to be an essential 

•  Gross margin of €16,263 million (+5.4%).

factor that allows it to successfully face potential 

turbulence in the markets and to be in a position to 

exploit growth opportunities in the countries in which it 

does business. 

•  The financial policy seeks improvement in solvency 

ratios, balancing an increase in debt with the generation 

of additional cash flow from new investments. 

•  The debt structure is in line with the profile of the 

business, which is mostly regulated, and the composition 

thereof reflects the results obtained in the relevant 

currencies.

•  Net profit of €3,406 million (+13.0%), in line with forecasts 

for the year.

•  EBITDA increased by almost 8.1% to €10,104 million, 

thanks to the good operational performance of all of the 

businesses, especially the performance of the networks 

business.

•  Adjusted net financial debt is €37,769 million, increasing 

€3,620 million over the year, as a result of the strong 

investment process implemented by the group and the 

effect of the first implementation of IFRS 16.

•  Liquidity of €14,300 million, which covers more than 18 

months of financing needs.

Operational 
excellence

•  Notwithstanding the high efficiency levels that have been 

•  Net operating expenses increased 4.2% to €4,330 million, 

reached, the company believes that there is still a margin 

2.7% excluding the effect of exchange rates. This increase 

for improvement thanks to investments in digitisation and 

is mainly explained by the effects of growth (including 

innovation.

Wholesale and Retail in Mexico, and Wikinger).

•  The implementation of best practices in all areas will 

allow for additional savings and an increase in synergies 

at the global level.

Sustainable 
results and 
dividends

•  Iberdrola offers its shareholders an industrial enterprise 

•  Shareholder remuneration of 0.356 euro per share, equal to 

for the long-term creation of value. The confidence of its 

a dividend yield of 3.87%.

shareholders enables Iberdrola to secure the resources 

needed to move its enterprise forward.

•  Flexible dividend offering tax benefits, the repurchase of 

shares to avoid dilution, adding the cash payment option.

www.iberdrola.com

Integrated report 2020

Create value for the shareholder with sustainable growth

Gross margin by business 2019

EBITDA by business 2019

Our Assets  |

59

21%

29%

24%

24%

€ 16,263 M

50%

€ 10,104 M

52%52%

Wholesale and retail 

Networks 

R     

enewables

Wholesale and retail  

    Networks 

   Renewables

Gross investment by geographical area 
2019

Bank borrowings, gross by product type 
2019

2%

6%

13%

35%

21%

23%

2%

17%

32%

10%

7%

5%

18%

8%

Spain     
United Kingdom    

United States 
Brazil 

México     
IEI 

Diversification of investments, with a heavy concentration outside of the euro zone.

EUR market bonds  
Other Bonds      
Project finance

  USD market bonds 
Notes     
Bank loans

GBP market bond
Multilaterals

s 

Structure of adjusted net debt broken by 
currency in 2019

Maturity of financial debt 
(€M)

10%

27%

37,769 M€

46%

17%

0
0
9
,
8
1

6
7
6
,
4

1
6
6
,
3

2
1
0
,
4

6
1
8
,
3

0
2
3
,
4

Euro  

    Pund 

   Dollar  

 Reais and others

2020

2021

2022

2023

2024

2025+

Debt structured by origin of cash flow earned in each currency. Includes 
derivatives to hedge net investment.

Comfortable maturity profile.  
Excludes credit lines

www.iberdrola.com

Integrated report 2020

 
Our Assets  |

60

4.2 Manufactured Capital

Size

Principal activities 2019

Electric power 
generation 
assets

•  Iberdrola’s generation assets are made up 
of more than 300 wind farms, almost 90 
hydroelectric power plants (in addition to the 
mini-hydro plants), 11 photovoltaic plants, more 
than 50 thermal power stations using various 
technologies, 5 of which are nuclear, and other 
facilities built and operated according to the best 
practices.

•  The year ended with additional installed capacity of 5,446 
MW, of which more than half (2,791 MW) are renewable, 
including the Nuñez de Balboa photovoltaic plant in 
Spain, the Baixo Iguaçú hydroelectric plant in Brazil, and 
the Montague, Patriot and Karankawa wind farms in the 
United States. The remaining 2,655 MW is related to the 
combined cycles in Mexico (866 MW El Carmen, 911 MW 
Topolobampo II and 878 MW Escobedo).

•  At the same time, 49 MW of capacity has left the boundary 
due to the sale of two wind and solar plants in the United 
States.

•  40% of the 714 MW East Anglia ONE offshore wind project 

in the United Kingdom was sold.

Power 
transmission 
and distribution 
assets

•  Iberdrola’s electricity transmission and 

distribution networks comprise over 1.1 million 
km of distribution and transmission lines, 
more than 4,400 substations and 1.5 million 
transformers, built and operated to supply a high-
quality, reliable service to 30.99 million electricity 
supply points.

•  Iberdrola also has more than 40,000 kilometres 
of gas pipelines for the transport and distribution 
of gas in the United States.

•  Iberdrola is a pioneer in the development of 

innovative projects to improve the reliability of 
electric supply.

•  In Spain, regulatory commitments required the deployment 
of smart meters for customers of less than 15kW (Type 5) 
after 2018, with the deployment of these meters for Type 4 
customers (15 kW to 50 kW) during 2019. The are currently 
more than 10.97 million smart meters.

•  There is continued deployment of smart meters in the United 

Kingdom, with more than 1.5 million installed.

•  In the United States progress continues to be made in 

securing permits for the 233-km-long New England Clean 
Energy Connect (NECEC) construction project.

•  In Brazil a 500 kV static compensator was placed into 

service in São Paulo in 2019 and construction is advancing 
on almost 5,000 kilometres of transmission lines and 30 
substations in 14 states.

Other assets

•  Iberdrola manages approximately 1,323,000 m2 

•  Construction of the Iberdrola Campus at San Agustín del 

of offices and work centres throughout the world, 
with a total of 843 properties, of which 266 are 
located in Spain, 89 in the United Kingdom, 167 
in the United States, 301 in Brazil and 20 in the 
rest of the world. These properties, which follow 
the same corporate criteria in the interior spaces, 
are designed, built and operated in accordance 
with the strictest sustainability and efficiency 
standards.

Guadalix has been completed, cementing its position as the 
group’s centre of excellence, training and events.

•  Real estate consolidation continues along the east coast 

of the United States, with real estate activities in the states 
of NY, MA, ME and CT to improve the efficiency and 
modernisation of the asset portfolio.

•  The integration and first phase of consolidation of the 

headquarters of Neoenergia has been completed. There is 
also work on the process of internalising the main functions 
of the Networks Business.

•  The construction of a new corporate headquarters in Mexico 

DF for approximately 500 employees has commenced.

•  Iberdrola’s has consolidated its presence in the rest of the 
world, increasing its footprint in Paris, Berlin, Rome, Milan, 
Lisbon, Dublin and Melbourne.

www.iberdrola.com

Integrated report 2020

Offer a secure supply of energy that is competitive in cost and quality

Average availability factor of Iberdrola’s generation facilities

Our Assets  |

61

Conventional  
thermal

Combined  
cycle

Cogeneration

Nuclear

Hydroelectric

Wind

4.676

96.04

91.64

97.07

90.12

89.27

94.01

Iberdrola´s 
average: 

91.07%

2017 
2018 
2019

0

25

50

75

100

Quality of electricity supply

Fixed assets (€M)

Average power outage duration

2019

2018

Spain

TIEPI (min)

45.20

44.60

United Kingdom CML (min)

33.47

35.51

United States

CAIDI (h)

1.93

2.07

Brazil

DEC (h)

11.02

12.24

Power outage frequency

2019

2018

Spain

NIEPI (nº)

0.94

0.91

United Kingdom CI (ratio)

39.46

43.32

United States

SAIFI (índice)

Brazil

FEC (frecuencia)

1.17

5.47

1.22

5,81

1
0
3

,

7
5

7
1
5
8
5

,

9
4
4
3
6

,

6,837

2017

7,651

2018

7,841

2019

In progress      In use

TIEPI: Installed Capacity Equivalent Interrupt Time. 
CML: Customer Minutes Lost Per Connected Customer.  
CAIDI: Customer Average Interruption Duration Index.  
DEC: Equivalent Duration of Interruption by Consumer Unit.  

NIEPI: Installed Capacity Equivalent Interrupt Number. 
CI: Customer Interruptions Per 100 Connected Customers.  
SAIFI: System Average Interruptions Frequency Index.  
FEC: Equivalent Frequency of Interruption by Consumer Unit. 

www.iberdrola.com

Integrated report 2020

 
 
Our Assets  |

62

4.3 Intellectual Capital

Management approach

Principal activities 2019

Promotion of 
R&D

•  Iberdrola continues to wager on innovation as one 
of its main pillars for successfully facing the future 
energy scenario, promoting energy efficiency, 
decarbonisation and the electrification of the 
economy.

•  Ignacio Galán, the chairman & CEO of the Iberdrola 
group, has received the National Innovation and 
Design Award in the Innovative Career Category 
from the Ministry of Science, Innovation and 
Universities.

 Innovation Report

Efficiency and 
new products 
and services

•  New developments driving flexibility, operational 
efficiency and the safety of facilities, as well as a 
reduction in our environmental impact through the 
implementation of disruptive technologies and the 
reduction of emissions.

•  Design of new products that guarantee an efficient, 

agile and high-quality service and ensure an 
improvement in the experience of its more than 16 
million customers.

•  €280 million of R&D investment in 2019, a 5% increase over 

2018. 

•  Expansion of Iberdrola’s Universities Programme, Iberdrola 
U, with the inclusion of Yale University in the United States, 
Pernambuco University in Brazil and Hamad bin Khalifa 
University in Qatar. 

•  Wager on internal talent through the launch of INVENTA, the 

global platform for the management of innovative campaigns and 
ideas. 

•  Launch of two start-up challenges, where companies throughout 
the world submit potential solutions to specific problems of the 
energy industry.

•  Expansion of the Innovation Programme with Proveedores 
Iberdrola Bizkaia (Iberdrola Biscay Suppliers), to finance 
innovative projects of Biscayan suppliers allowing for the 
development of products and services in the energy industry.

•  Development of domestic and international R&D projects to 
promote sustainable development, renewable energy and 
emerging technologies.

•  There has been a launch of the Asistente Smart Iberdrola 

allowing customers to disaggregate the electricity consumption 
of their home appliances. 

•  Customers with electric vehicles can manage their home 

recharging point using the Smart Mobility Hogar app. It will also 
be possible to locate and reserve recharging points on the web 
using the Iberdrola Public Charge App.

•  Using the Smart Solar App, each customer will be able to 

monitor generation, self-consumption and injection into the grid 
from their solar panels.

Disruptive 
technology 
and business 
models

Through the Iberdrola-PERSEO international start-up 
programme, investments are made in technologies 
and new disruptive businesses models, which ensure 
the sustainability of the energy model. Since its 
creation, more than €65 million have been invested 
through the programme worldwide. 

Lines of activity:

•  Technologies favouring the integration of renewable 

•  Iberdrola has been recognised by the European Commission 

within the framework of the Start-up Europe Partnership initiative, 
which has named Iberdrola for the third consecutive year as one 
of the top 12 European companies that work best with start-ups, 
and also giving it the special “Start-up Procurement Award”.

•  There were more than 15 pilot projects with start-ups in 

technological areas like Artificial Intelligence, Big Data, Internet 
of things (IOT) and blockchain in 2019.

energies.

•  Investment in the company Wallbox, dedicated to the 

development of electric mobility solutions, and in Balantia, 
which develops solutions for improvement in the area of energy 
efficiency. These investments are an important contribution to 
Iberdrola’s wager on the areas of electric mobility and energy 
efficiency. 

•  Aggregation and management of distributed energy 

resources (batteries, solar, etc.).

•  Innovative solutions for customers (demand-side 

management, digital solutions, etc.).

•  Advanced technologies for operation and 

maintenance of energy assets.

•  Electromobility: charging infrastructures and new 

solutions.

•  Energy efficiency, including efficient thermal 

solutions.

www.iberdrola.com

Integrated report 2020

Our Assets  |

63

Highlight the value of the company’s intangible assets

Main R&D research projects

Smart grids

•  ATELIER arises with the goal of developing Positive Energy Districts in eight European cities where Smart solutions for 

cities will be implemented and tested.

•  In COORDINET, transporters, distributors and consumers of electricity will define a European energy platform allowing for 

a bidirectional flow of energy. 

•  As regards the integration of electric vehicles into the grid, the ASSURED project intends to develop rapid recharging 

solutions for heavy-load electric vehicles.

Renewable 
energy

•  There has been a launch of the European ENERXICO project, the goal of which is to prepare computational fluid 

dynamics (CFD) models for future exascale computers and advance in the use of simulation models.

•  There has been a continuation of the ROMEO and ASPA projects to develop new models and tools for the early detection 

of failures based on AI/big data techniques. 

•  In offshore wind, the construction of East Anglia One offshore wind farm in the United Kingdom is nearing completion and 

will enter into operation in 2020.

Clean 
generation

•  The OCTAVE project, giving greater flexibility to combined cycle plants and facilitating the integration of renewables into 

the energy mix, has been completed.

•  REDEMIS has commenced, to improve environmental performance in combined cycle startup, shut-down and load 

changing.

Customers

•  Energy Wallet allows the purchase of 6-, 12- or 24-month green energy packages knowing the final price. from the 

renewable plant selected by the customer. It can be used at different addresses and managed from a mobile phone.

•  Smart Home includes a wide range of web-connected devices, wagering on energy management, and the Asistente Smart 

Iberdrola allows for the disaggregation of consumption.

•  Smart Mobility is a comprehensive solution that includes the purchase of a charging point, installation and warranty, 

operation by means of an app, and a personalised supply contract.

Iberdrola, at the forefront of digital transformation

Iberdrola’s roadmap has digitisation as one of the keys of the future energy scenario. 

Iberdrola participate in proofs of concept and multi-sector working groups, in addition to its R&D 
projects. 

It leads working groups of the World Economic Forum (WEF), including Cyber Resilience, and 
participates in others, including Digitization and Blockchain for Energy We are also members of 
Euroelectric Blockchain Platform, the ERT Digital Transformation Working Group, the multi-sector 
consortium of Alastria and the Digitisation Committee of the Spanish Chamber of Commerce.

Investments in R&D (€M): 2nd most innovative company in Europe, and 3rd in the world1

+115%

0
3
1

6
3
1

5
4
1

9
5
1

0
7
1

7
6
2

0
8
2

6
4
2

0
0
2

1
1
2

% R&D investment by strategic area

19%

25%

24%

32%

2010

2011

2012

2013

2014

2015

2016

2017

2018

2019

Renewables 

     Networks

   Wholesale and Retail 

    Systems

(1) Industry classification by the EU R&D Scoreboard, with a total of 23 companies. 

www.iberdrola.com

Integrated report 2020

   
 
 
 
 
Our Assets  |

64

4.4 Human Capital

Management approach

Principal activities 2019

Global human 
resources 
management

•  Achieve the goals of competitiveness and 

•  Management of an appropriate labour relations framework that can 

business efficiency in a climate of social peace, 
fostering stable, high-quality employment.

be adapted to suit business and social requirements.

•  Review of the human resources processes, conforming them to the 

•  Harmonise human resources processes and 

purpose and values.

make inroads with implementing the Iberdrola 
culture in all countries, respecting specific local 
conditions.

•  Improvement in the digitisation of the goals, selection and on-

boarding process.

•  Strengthening of new forms of collaborative internal communication.

•  Inclusion of Neoenergia within OneHR, extending and unifying 

practices and processes.

Goal of 
“accident 
reduction”

•  Prioritise the safety of individuals at the 
group’s facilities and within its sphere of 
influence, fostering a progressive reduction in 
incident rates and improving health and safety 
conditions.

•  Attainment and/or maintenance of the OHSAS 18001 certification, 

and implementation of the global prevention system and standards in 
accordance with the group’s policy. Conformance of global standards 
to the new ISO 45001 standard.

•  Monitoring of proactive and reactive indicators among the group’s 

•  Replicate throughout the group the best 

companies.

practices identified in the area of occupational 
health and safety, fostering a culture of 
excellence in management and coordinating 
global preventive activities.

•  Creation of improvement groups (GPGs) for improving Indicators, 

Safety Culture and Digitisation in order to promote innovation, safe 
behaviour, best practices and lessons learned.

•  Implementation of the Zero Accident Plan at Neoenergia to reduce 

the accident rate.

Talent 
management

•  Drive staff qualifications, preparing employees 

•  Strengthen and measure the impact of leadership development 

to work in a multicultural environment and 
making continual efforts to improve their 
employability. 

•  Develop alternatives to compensate for factors 
stemming from the ageing of the workforce.

•  Maintain a team of competent, committed and 
motivated professionals, which is key for the 
sustained success of the business.

•  Manage talent on an integrated basis in order 
to train future leaders, preparing them now to 
assume larger responsibilities.

programmes for team leaders in all countries.

•  Review and simplification of the skills and leadership model towards 

principles of values-based behaviours.

•  Implementation of self-assessment and career recommendation 

tools.

•  Launch of new international mobility portal.

•  Launch of skills development programmes for specialists (technical 

career).

•  Alignment of high potentials identification process with the 

remunerative cycle.

•  New edition of the “Early Career” international mobility programme.

Diversity, equal 
opportunity and 
reconciliation

•  Diversity, equal opportunity and reconciliation

•  Inclusion of Iberdrola in the 2020 Bloomberg Gender-Equality Index 

•  Guarantee a social model committed to 

professional excellence and the quality of life of 
our employees.

•  Develop labour relations based on equal 
opportunity, non-discrimination and the 
promotion of diversity.

•  Create a high-quality labour environment by 

committing to reconciliation. 

for the second consecutive year. 

•  Launch of awareness-raising, training and communication initiatives 

that contribute to improving gender diversity within the group.

•  International cultural exchanges.

•  Corporate Volunteerism Activities to improve the quality of life and the 
integration of vulnerable groups (International Volunteering Day, the 
INVOLVE international volunteering programme, Lights and Action 
and Operation Kilo). 

•  Contribute to achieving the SDGs for the 
2015-2030 horizon through the Corporate 
Volunteering Programme. 

•  Volunteerism for environmental protection, including climate 

change workshops, reforestation, cleaning and recovery of natural 
environments.

•  Volunteering to disseminate the SDGs.

www.iberdrola.com

Integrated report 2020

Our Assets  |

65

Ensure the availability of a committed, qualified and diverse workforce in a 
safe and stable environment

Geographic diversification of the workforce

Social commitment

2019:  
35,374  
employees

1%

4%

27%

16%

33%

19%

Spain 
Brazil

United Kingdom 
Mexico

United States 
Othes countries

Hours of training per employee trained:

+31%

9

.

4
5

.

2
5
4

8

.

1
4

2017

2018

2019

Various corporate volunteer activities by employees around the world 
(Photos: Brazil, Mexico and Portugal)

Iberdrola committed to leadership

Improvement in accident ratios  
(2016-2019)1:

Graduation of 3rd MBA in the Global Energy Industry class.

7
4
.
0

1
3
.
0

6
5
.
0

0
3
.
0

8
2
.
0

2
2
.
0

4
3
.
0

1
2
.
0

2016

2017

2018

2019

Subcontracted personnel      Company personnel

 Key Figures / page 10 

(1) Neoenergia data has been 100% consolidated for all periods. 

www.iberdrola.com

Integrated report 2020

 
Our Assets  |

66

4.5 Natural Capital

Protect the 
environment 
and stop 
the loss of 
biodiversity

Management approach

Principal activities 2019

•  Conserve and recover the ecosystems associated with 
our activities, coordinating the biodiversity plans of the 
businesses in affected areas.

•  Improve the compatibility of Iberdrola’s infrastructure with 

protection of the environment.

•  Avoid discharges and pollution of water and soil, 
all in line with Iberdrola’s Biodiversity Policy and 
Environmental Policy.

•  Iberdrola commits to continuously improve biodiversity 
protection standards in order to reach a net positive 
balance at all new generation infrastructure that it 
deploys by 2030, applying mitigation hierarchy principles 
and avoiding the construction thereof in protected areas.

•  Acquisition of ISO-TS 14072 Certificate for Corporate 

Environmental Footprint (CEF) 2018.

•  Climate Change Adaptation Report for activities in Spain.

•  Sustainable 2019 General Shareholders’ Meeting: ISO 
20121 certification as a sustainable event for fourth 
consecutive year.

•  Renewal of all certificates updating to the new ISO 

14001:2015 standard.

•  Participation in Natural Capital’s working group with 

companies in the industry.

•  Biodiversity Action Plans.

Combat climate 
change and its 
effects

•  Prevent pollution and the emission of greenhouse gases 
(GHGs) through practices that reduce or eliminate the 
production of pollutants at source.

•  Reduce the emissions of non-GHGs into the air.

•  Gradually replace equipment using substances that 

reduce the ozone layer.

•  Promotion of awareness-raising campaigns regarding 

air quality.

•  New GHG emissions-free facilities (renewable, wind, 

hydroelectric, etc.).

•  Emissions in Spain were 94 gr CO2 / kWh.

•  Approval of SBTi Targets regarding the group’s emissions.

•  Commitment to reduce specific emissions, and very active 
participation in the Madrid Climate Change Conference 
(Spain).

•  Sustainable Mobility Plan.

Guarantee 
sustainable 
modes of 
production and 
consumption

•  Continuous improvement in operational performance.

•  Innovative activities in environmental management and 

•  Implementation of actions to increase energy efficiency.

control.

•  Decrease in consumption of natural resources.

•  Inclusion of environmental variable in the design of 

•  Assurance of quality in environmental management.

•  Efficient management of water consumption. 

infrastructure (Eco-design).

•  Improvement in withdrawal and consumption of inland water 

•  Improvement in control and management of waste 

generated.

at all generation facilities.

•  Reuse and recycling of water.

•  Awareness campaign on use of plastic. 

•  Improvement in reuse and recycling of waste.

•  Active awareness-raising on the circular economy. 

Revitalise 
alliances with 
Stakeholders 
for sustainable 
development

•  Strengthen transparent dialogue with Stakeholders 
in order to work together in seeking solutions to 
environmental problems.

•  Make or provide information for the various reports 

relating to this capital (Sustainability Report, Corporate 
Environmental Footprint Report, etc.). 

•  Manage environmental compliance by suppliers.

•  Public-private cooperation with the Basque Government on 

•  Transparently report on environmental results and 

activities.

•  Optimisation of and innovation in environmental 

management systems.

environmental issues.

•  SDG Acceleration Day at the San Agustín de Guadalix 

Campus in partnership with REDS, IS Global and ITD-UPM.

www.iberdrola.com

Integrated report 2020

Our Assets  |

67

The environmental dimension is a key factor in the concept of sustainability

Specific CO2 emissions from facilities in 
Europe

Intensity of emissions in Spain  
(g CO2/kWh)

(Carbon factor in g of CO2/MWh)

European Carbon 
Factor: 296 g CO � / kWh

185

94

2007

2019

Statkraft

9

26

33

54

60

Fortum

Verbrund

EDF

E.ON

PVO

Iberdrola �   

Orsted

Vattenfall

Drax

SSE

Engle

EnBW

Naturgy

Enel

A2A

CEZ

RWE

PPC

Overall intensity of the group’s 
emissions (g CO2/KWh)1 

- 65.5% vs 
European average

301

110

98

102

131

169

224

284

293

338

342

2007

2019

(1) Calculated on total own production.

Volume of recovered, reused or recycled 
waste (t)

401

431

442

690

1070

8
3
8

,

1
1
3

2
3
8
,
0
7
4

0
2
9
,
9
4
4

5
4
8

,

4
9
2

*
6
2
1

,

3
6
6

7,512

7,353

7,288

8,838

17,548

0 

100 

200 

300 

400 

500 

600

2015

2016

2017

2018

2019

European carbon factor 2018: 296 g CO2 /kWh1

Hazardous      Non-hazardous

Source: “Facteur carbone européen Comparaison des émissions de CO2 
des principaux électriciens européens” PwC France. Dec. 2019.

(*) Increase as a result of the reuse of construction land at facilities in the 
United States.

 Key Figures / page 10 

(1) The 102 g CO2 in this chart refers to emissions from Iberdrola’s facilities  
in Europe during 2018. The other companies only include the European space.

www.iberdrola.com

Integrated report 2020

 
Our Assets  |

68

4.6 Social and Relationship Capital

Stakeholder engagement

Iberdrola works to increasingly engage its Stakeholders in all of the company’s activities and operations. 
Throughout the value chain, Iberdrola interacts with millions of people and thousands of organisations that make up 
it social and relationship capital, and thus a fundamental element for the sustainable performance of the company.

Stakeholders 

Principles

Objectives

Workforce

•  Two-way communication

Shareholders and financial 
community

Regulatory entities

•  Transparency

•  Active listening

•  Equal treatment

Customers 

Suppliers

Media

Society in general

Environment

•  Take into consideration the 
legitimate interests of the 
Stakeholders

•  Effectively disclose information 
regarding the activities and 
businesses of the group

•  Contribute to improving the 
reputation of the company

To meet its goals in this area, Iberdrola has a Global Stakeholder Engagement Model which, based on the AA1000 
Stakeholder Engagement Standard 2015, ensures that all areas and businesses of Iberdrola have an in-depth 
understanding of their Stakeholders; have suitable channels of communication therewith; analyse their expectations 
(with the risks and opportunities thereof); and establish appropriate action plans with specific related impacts.

.
.
.
l
e
d
o
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m
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e

l

r
e
d
o
h
e
k
a
t
S

1

2

3

4

5

6

7

8

9

10

IDENTIFY 
the 
stakeholders

SEGMENT 
stakeholder 
categories into 
subcategories 

PRIORITISE 
stakeholder 
subcategories 

Define 
LEVELS OF 
ENGAGEMENT 

Review 
CHANNELS 
FOR 
ENGAGEMENT 

Design the 
ENGAGEMENT 
MODEL 

Identify 
RELEVANT 
ISSUES 

Identify 
RISK AND 
OPPORTUNITIES

Design 
ACTION 
PLAN 

MONITOR 
AND REPORT 

Defined 
by Board 
of Directors

Based on daily 
management 
criteria 

According to 
impact and  
influence on 
value creation 

Information, 
consultation, 
interaction or  
collaboration 

Evaluate  
existing chan-
nels and create 
new ones 

The best 
suited to each 
stakeholders 
subcategory 

For both  
IBERDROLA  
and the 
stakeholder 
subcategory 

That help  
create value for 
IBERDROLA  
and its 
stakeholders 

Initiatives in 
  relation to the 
engagement  
model and  
relevant issues 

To analyse  
outcomes and 
report on  
performance 

Stakeholder map

Engagement

List of relevant 
issues, risks and 
opportunities 

Action  
plan

.
.
.
e
n
s
u
r
i
n
g
c
o
n
t
i
n
u
o
u
s

i

m
p
r
o
v
e
m
e
n
t

Iberdrola Stakeholders’ Hub 

The company has an internal Stakeholder 
coordination body made up of the parties responsible 
for all of the Stakeholders and businesses of 
Iberdrola. This Hub meets periodically, sometimes 
with the presence of outside experts. 

www.iberdrola.com
www.iberdrola.com

Integrated report 2020

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
Our Assets  |

69

Key figures

Through its Stakeholder Engagement Model, Iberdrola has detected:

•  70 categories of sub-stakeholders 

•  More than 40 different channels of communication, increasingly digital.

•  More than one hundred relevant issues, with numerous related plans.

•  Around thirty emerging trends.

The main issues and trends guide the company in its decisions and form part of Iberdrola’s CSR Plan 
“Responsible Energy for People”. And also aligned with the latest materiality study performed by an 
independent firm based on external information sources.

Materiality matrix 2019

+

l

s
r
e
d
o
h
e
k
a
t
S
r
o
f

y
t
i
r
o
i
r
P

-

15

13

19

2

18

11

1

12

7

24

16

22

22

14

9

17

23

4
6

21

3

10

8

5

Priority 
issues

Significant 
issues

Priority for Iberdrola

+

Economic 
Dimension

Environmental 
Dimension

Social 
Dimension

Good Practices

Stakeholders Panel on CSR

Iberdrola has launched a permanent Stakeholders 
Panel on CSR, made up of major opinion leaders in 
this area. Its goals include:

•  Knowing the opinions of CSR experts regarding 

global trends and relevant CSR issues.

•  Using these opinions as a benchmark for 

guidance when Iberdrola designs strategies and 
makes decisions in this area.

Priority issues

15. Energy transition

13. Climate change

24. Connectivity, digitisation  
and cybersecurity

23. Attraction, development  
and retention of human capital

19. Occupational safety and health

18. Diversity and equal opportunity

11. Economic and finalcial 
performance

17. Customer satisfaction

6. Public policy

8. Green financing

3. Transparency

21. Human rights

Significant issues

1. Socially responsible investment

5. Responsible supply chain 

20. Impact on local communities

12. Integration of renewable energy 
within the electric system

Other significant issues

22.Vulnerable customers

7. Smart grids and supply quality

14. Management of biodiversity

16. Availability and management 
of water

4. Ethics and integrity (anti-
corruption and free competition)

9. Management of natural capital

10. Circular economy

Global internal communication campaign: ten 
new guidelines on stakeholder engagement

Know in detail what  
stakeholders you  
engage with

Listen to them about the 
issues tht concern them

Provide specific responses 
to the issues that most 
interest and concern them

Ask whether they approve  
of our decisions and how 
we can improve

In short, take them into 
consideration whenever 
making decisions that 
affect them

Check that the communication 
channels available to them 
are working properly

Analyse the risks and  
opportunities of these 
issues

Give them clear and simple 
explanations of why we do 
things the way we do

Fulfil your commitments 
and collaborate with them 
whenever possible

And always keep, your stake- 
holders´best interests in mind and 
think about what they might need

www.iberdrola.com

Integrated report 2020

 
 
Our Assets  |

70

Community support and electricity access programmes

Primary programmes

Activities 2019

Foundations of the Iberdrola group

Activities 2019

• Contribution of €52.3 million to the community in the countries 

• Iberdrola has strengthened the operation of its foundations in 

in which Iberdrola operates, measured according to the London 

Spain, the United Kingdom, the United States, Brazil and Mexico.

Benchmarking Group (LBG) international standard.

• Overall investment dedicated to activities in all countries in 2019 

• International corporate volunteering programme, offering various 

increased to a total of €9.2 million.

volunteering opportunities to employees in Spain, the United 

• A new Master Plan has been prepared for the 2018-2021 period, 

Kingdom, the United States, Brazil and Mexico. 

in order to contribute to sustainable development. 

• Entrepreneurial support: €54 million of procurement from 

• The industry areas have been consolidated, but prioritising the 

companies in operation for less than 5 years, and €65 million in 

impact on the specific targets of the SDGs. 

venture capital for new initiatives with high technological value.

• In the Training area, there is strengthening of the promotion of 

• Specific programmes and pricing for vulnerable groups in Spain, 

equal opportunities through the Social Assistance programme, 

the United Kingdom, the United States and Brazil.

with more than 80,000 beneficiaries.

• Rural electrification programmes in Brazil, to which more than 

• In Art and Culture, there are three major programmes:

€40 million has been allocated. 

• Programmes implemented by the foundations created by 

Iberdrola in the principal countries in which it operates.

• Lighting: The most important have been the Cathedral of 

Santiago (in progress) and the Grand Staircase of the General 

Navy Headquarters (Spain), the National Museum of Art 

• Development of the Electricity for All programme.

(Mexico), the illumination of the façade of the Cascudo Memorial 

Electricity for All

• The SDGs recognise energy as an engine for sustainable 

development.

• The Electricity for All programme is Iberdrola’s response to 

the demand to extend universal access to modern forms of 

energy, with environmentally sustainable, financially affordable 

and socially inclusive models. This initiative is focused on 

sustainable electrification activities in emerging and developing 

countries.

• Iberdrola has set itself the goal of reaching 16 million 

beneficiaries of this programme by 2030. At year-end 2019, the 

programme had reached 7 million users.

Chamber (Brazil) and the Luces de Esperanza (Lights of Hope) 

project in Mexico. 

• Restoration: Includes the Gabinete de descanso de los Reyes 

(Their Majesties’ Retiring Room) (Prado Museum), the Altarpiece 

of Villarmentero de Campos and the church of San Martín de 

Castañeda in Spain. 

• Museums: Promote the restoration and exhibition of works, 

including: El Prado in the Streets (Prado Museum), Sorolla en 

pequeño formato, Sorolla Dibujante (Sorolla Museum).

• Biodiversity and climate change includes the MIGRA program to 

protect birds in danger of extinction, the LIFE project with SEO 

Birdlife in Spain, Sussex Wildlife Trust (in the United Kingdom), 

National Fish and Wildlife Foundation (NFWF) at Avangrid, the 

Cañón de Fernández Project (Mexico) and the CORALIZAR 

project in Brazil.  

• In the area of Cooperation and Solidarity, there have been more 

than 70 partnerships in the five countries with an impact on 

more than 100,000 people in the fight against child poverty, the 

independence of people with disabilities and serious illnesses, with 

special attention on the most vulnerable groups: infants and youth.

Foundation Programs 2019

Contribution by region (%)

Contribution by programme (%)

6%

21%

11%

62%

35%

13%

13%

9%

30%

Spain

     United Kingdom   

  Brazil 

 Mexico and Brazil

Training and research 

Art and culture

Climate change  
Solidarity and cooperation

Sustainability Report 

www.iberdrola.com

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Corporate reputation

Soundness and strength of the brand

Reputation

•  Management of the brand so that it transmits the 
essence of the Iberdrola group’s Purpose and 
reflects the company’s strategy to commit to the 
environment and to Sustainable Development.

•  Consolidation of an international brand, 

strengthening communication and alignment 
under a single brand positioning strategy in the 
countries in which the company operates.

4.310 M€

Value of the Iberdrola  
brand according to 
Brand Finance 500 
2020 

+17,5% 
Increase over  
2019

Evolution of the digital ecosystem.

•  Offer of useful and dynamic information, with 

messages adapted to each stakeholder.

•  Facilitate direct interaction with our stakeholders, 
overcoming barriers and making use of existing 
synergies.

Iberdrola on social media and the internet.

Twitter

Facebook

Linkedin

Instagram

Youtube

Finect

Snapchat

Web

Blog / Historias 
en verde 

Blog/Shop 
Gente que brilla 

Blog/Shop 
Cambio climático 

Flickr 

•  Iberdrola considers reputation to be an intangible 
asset of great value, which influences aspects as 
important as the attraction   the company’s global 
reputation, which is also influenced by the social 
perception of the electricity sector.

•  Iberdrola therefore manages and constantly 

measures its reputation with a dual objective: 

To bring out opportunities that trigger 
favourable behaviour towards the company.

To minimise and mitigate reputational risks 
inherent in its activities. 

•  Management: Reputation is mainly 
managed through two elements:

Proactive management of the Stakeholders 
through the Stakeholder Engagement 
Model, which allows one to know 
expectations and needs, to analyse 
risks (including reputational risks) and 
to establish specific action plans, as 
explained at the beginning of this section.

The communication plans, the Sustainable 
Development Plan and numerous other 
specific actions focused on each of the 
company’s eight Stakeholder groups.

•  Measurement: Reputation is monitored and 
measured through a specific scoresheet 
that includes variables from reputational 
rankings, Stakeholder surveys and various 
sustainability indexes, among other things.

•  Iberdrola reviews and updates its Reputational 

Risk Framework Policy, which is the main 
reference point for the control and management 
of this risk, on an annual basis. The company also 
has internal processes that allow it to respond to 
potential reputational crises.

www.iberdrola.com

Integrated report 2020

Iberdrola Tower
/ Spain

www.iberdrola.com

Informe integrado 2020

5. A Framework of Trust

A Framework of Trust  |

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www.iberdrola.com

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5.1 Corporate Governance Model

Foundations of the corporate governance model

A. Corporate Governance System

Iberdrola is a multinational leader in the energy 
sector committed to ethics, zero tolerance for 
corruption and crime, transparency, the fight against 
climate change, and good governance, and which 
has integrated the Sustainable Development Goals 
into its strategy.

The purpose of the group, its raison d’être, is none 
other than “to continue building together each day a 
healthier, more accessible energy model, based on 
electricity”.

Position

Director

Status

Date of last 
appointment

Ending date

Chairman & CEO

José Ignacio Sánchez Galán  
(Salamanca, Spain, 1950)

Executive

29-03-2019

29-03-2023

Vice-chair

Director

Director

Director

Director

Director

Director

Director

Director

Inés Macho Stadler 
(Bilbao, Spain, 1959)

Íñigo Víctor de Oriol Ibarra  
(Madrid, Spain, 1962)

Samantha Barber (Dunfermline, Fife, 
Scotland, United Kingdom, 1969)

María Helena Antolín Raybaud  
(Toulon, France, 1966)

Georgina Kessel Martínez  
(Mexico City, Mexico, 1950)

Denise Mary Holt  
(Vienna, Austria, 1949)

José W. Fernández  
(Cienfuegos, Cuba, 1955)

Manuel Moreu Munaiz  
(Pontevedra, Spain, 1953)

Xabier Sagredo Ormaza 
(Portugalete, Spain, 1972)

Lead independent 
director

Juan Manuel González Serna 
(Madrid, Spain, 1955)

Director / Business 
CEO

Francisco Martínez Córcoles 
(Alicante, Spain, 1956)

Director

Director

Anthony L. Gardner  
(Washington, D.C., U.S.A., 1963)

Sara de la Rica Goiricelaya 
(Bilbao, Spain, 1963)

Other external

08-04-2016

08-04-2020

Other external

08-04-2016

08-04-2020

Independent

08-04-2016

08-04-2020

Independent

29-03-2019

29-03-2023

Independent

13-04-2018

13-04-2022

Independent

29-03-2019

29-03-2023

Independent

29-03-2019

29-03-2023

Independent

29-03-2019

29-03-2023

Independent

29-03-2019

29-03-2023

Independent

31-03-2017

31-03-2021

Executive

31-03-2017

31-03-2021

Independent

13-04-2018

13-04-2022

Independent

29-03-2019

29-03-2023

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B.  Governance model

The model differentiates between the duties of 
strategy and supervision and those of guidance and 
effective management. It is based on a system of 
checks-and-balances that avoids the accumulation of 
powers:

•  Iberdrola’s Board of Directors, made up of a large 
majority of independent directors (one of whom is 
the lead independent director), focuses its activity 
on the determination, supervision and monitoring 
of the policies, strategies and general guidelines 
of the Iberdrola group.

•  The chairman of the Board of Directors & chief 

executive officer and the rest of the management 
team are responsible for the organisation and 
strategic coordination of the group.

•  In the principal countries in which the group 

operates, organisation and strategic coordination 
is implemented through country subholding 

companies, which group together equity stakes in 
the head of business companies and centralise 
the provision of common services. Each of these 
companies has its own CEO.

•  Country subholding companies have boards of 
directors, including independent directors, and 
their own audit and compliance committees, 
internal audit divisions and compliance units or 
divisions.

Listed country subholding companies like Avangrid, 
Inc. and Neoenergia, S.A. have a framework of 
strengthened autonomy.

•  The head of business companies are in charge 
of the day-to-day administration and effective 
management of each business. They also have 
boards of directors, which include independent 
directors, and specific management teams.

Corporate and governance structure of Iberdrola, S.A.

Board of Directors

Chairman 
& CEO  
+  
Management 
Team

Consultative Committees

Audit and Risk Supervision Committee 

Executive 
Committee

Appointments Committee 

Remuneration Committee 

Sustainable Development Committee 

Country Subholding Companies

Iberdrola 
España

Scottish 
Power

Avangrid 

Neoenergia 

Iberdrola 
México

Iberdrola 
Energía 
Internacional

Head of Business Companies

(1) Company listed on the New York Stock Exchange. 
(2) Company listed on the New Market segment of BOVESPA (Brazil).

www.iberdrola.com

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C. Equity structure

Iberdrola has approximately 600,000 shareholders 
throughout the world, and none of them has a 
controlling interest.

Investment funds, pension funds and other 
foreign institutional shareholders account 
for 69.7% of the capital.

Foreign investors 

Domestic institutional 
investors 

Domestic individual 
investors

69.70%

7.74%
22.56%

Status at 31/12/2019

External corporate governance awards/recognitions / page 39

Iberdrola, at the forefront of corporate governance

A. Corporate governance strategy

The key elements defining Iberdrola’s corporate 
governance strategy are:

•  Zero tolerance towards corruption and fraud

•  Shareholder engagement

•  Corporate structure and governance model

•  Diverse and balanced composition of the Board of 

Directors

•  Effective system of checks and balances.

•  Social dividend and contribution to the Sustainable 

Development Goals

•  Active listening to the legitimate interests of the 

Stakeholders

•  Prudent and balanced management of risks

B. Continuous improvement of its corporate 
governance rules and practices

•  On corporate governance matters, the Company 
looks to the Good Governance Code of Listed 
Companies published by the CNMV and generally 
accepted practices in the international markets.

71.4% of the directors  
are independent.

Remuneration policy

Director Remuneration Policy approved by the shareholders at 
the General Shareholders’ Meeting.

Executive directors’ variable remuneration tied to objectives.

Clause on cancellation and reimbursement of variable 
remuneration (malus and claw-back clauses)

Operation of the Board

71.4% of the directors are independent.

System of checks and balances, including a lead independent 
director.

Gender diversity: six women on the Board. A female vice-chair 
of the Board, and two female Committee chairs.

Diversity of skills, experience, nationality and origin.

Annual evaluation of the governance bodies by an independent 
expert..

Sustainable development and corporate reputation

Sustainable Development Committee

Sustainable development policies focused on the 
maximisation of the social dividend, promotion of the SDGs 
and Stakeholder engagement.

Climate Action Plan and adoption of the recommendations 
of the Tax Force on Climate-related Financial Disclosures 
(TCFD).

General Shareholders’ Meeting conceived of and certified as 
a sustainable event.

 Corporate Governance System  

 Ethics / page 86 
 Sustainable Development / page 87

www.iberdrola.com

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C. Commitment to shareholders and 
investors

•  The Iberdrola group has a strong industrial and 
financial model based on balanced growth, 
focused on the regulated networks businesses, 
renewables, and long-term contract assets, 
focused on the achievement of growing profits and 
an increase in shareholder remuneration.

•  The Shareholder Engagement Policy is intended 
to understand the opinions and concerns of the 
shareholders in the areas of corporate governance 
and sustainable development, encourage their 
sense of belonging and align their interests with 
those of Iberdrola.

•  Boost shareholders’ participation throughout the 
year, especially at the General Shareholders’ 
Meeting.

The quorum in attendance at the 2019 
General Shareholders’ Meeting was 
74.12%.e asistencia del 74,12 %.

A Framework of Trust  |

77

D. Remuneration policy

•  The Director Remuneration Policy was approved 
by the shareholders at the General Shareholders’ 
Meeting held on 13 April 2018.

•  Director remuneration is aligned with strategic 

objectives and shareholder return. 

Remuneration model for the Board

Type of 
remuneration

External (non-executive) 
directors

Executive directors

Fixed

According to their duties 
and on market terms

Short-term 
variable

Long-term  
variable

Not applicable

Not applicable

According to their 
duties and on market 
terms.

Tied to financial and 
non-financial targets.

Tied to multi-annual 
targets payable in 
shares (3-year accrual 
period and payment 
deferred over 3 years 
following accrual).

Parameters to which the annual variable remuneration of executive 
directors is tied in 2020

Shareholder´s 
Office

Operational / 
Financial

Net Profit. 

Shareholder remuneration.

Shareholder 
Day

Shareholder´s 
Club

Financial strength.

Efficiency in costs.

Installed capacity. 

Project portfolio.

Engagement

Corporate 
governance 
roadshows

Investor  
relations 
office

Sustainable 
Development.

Female presence in management positions.

Presence on relevant sutainability indexes. 

Training.

On line 
shareholder 
(OLS)

Investor  
relations 
app

Parameters to which the multi-annual variable remuneration of 
executive directors is tied (2020-2022)

1

Net profit.

Financial strength.

Total shareholder return.

All blocks of shareholder resolutions for the 
2019 General Shareholders’ Meeting were 
approved with an affirmative  
vote above 98%

Sustainable Development Goals (the Fight against Climate Change,  
the drive for Sustainability in the Supply Chain and Commitment to Salary 
Equality between Men and Women).

(1) Pending approval by the shareholders at the General Shareholders’ 
Meeting to be held in 2020.

www.iberdrola.com

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Principal activities of the Board of Directors.

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Key topics in 2019

Balanced growth

Sustainable  
remuneration of 
shareholders

Social dividend

Alignment of Outlook 2018-2022 with challenges and trends in the 
sector

Review of results and level of achievement of Outlook 2018-2022 

Approval of the budgets for financial year 2020

Performance and expectations of each of the businesses of the group

IPO of Neoenergia

Potential opportunities for investment in strategic markets

Shareholder remuneration in line with Outlook 2018-2022

Implementation of the Iberdrola Flexible Remuneration optional 
dividend system for 2019

Renewal of the Iberdrola Flexible Remuneration system for the 
coming financial year

Change in corporate philosophy: definition of Purpose, update 
of corporate values and update of the General Sustainable 
Development Policy and of the Human Resources Framework 
Policy.

Supervision of the group’s activities having an impact on Stakeholders, 
and alignment with the Sustainable Development Goals.

Analysis of Talent Management trends and best practices.

Approval of the Statement of Non-Financial Information. 
Sustainability Report 2018

Publication of the Fiscal Transparency Report

Publication of the Gender Equality Report

Climate Action Plan, TCFD recommendations, participation in the UN 
Climate Action Summit 2019 and in COP25

Financial strength

Approval of major financial transactions of the group

Monitoring of the financing policy and principal transactions in the 
capital markets

Divestments from non-strategic assets

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Control of corporate risks

Review and update of Risk Policies and approval of guidelines on risk limits 
for 2019

Monitoring  of  risk  control  and  management  systems  and  of  level  of 
compliance with the Corporate Tax Policy

Corporate governance 
and compliance

Re-election of the chairman as executive director, CEO and member of 
the Executive Committee

Appointment, re-election and classification of directors

Evaluation of candidates

Selection and composition of the governance bodies

Appointment of independent directors at the various country subholding 
companies

Analysis of the latest corporate governance trends

Continuous update of the Corporate Governance System to conform to 
internal rules, regulations and best practices

Review of corporate governance policies

Contacts between directors and shareholders

Acknowledgement of the Annual Compliance System Effectiveness 
Report 2018 prepared by the Compliance Unit

The Board of Directors has focused its work on defining strategy, monitoring 
the implementation and control of risks and advancing best corporate 
governance practices. 

www.iberdrola.com

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5.2 Three Lines of Defence

Internal control model

The Internal Control System of Iberdrola and the companies of its group is configured by reference to 
international best practices. It is based on an assurance system combined around three lines of defence, 
providing a comprehensive view of how the different parts of the organisation interact in an effective and 
coordinated manner, increasing the efficiency of the processes for management and internal control of the 
entity’s significant risks.

Governance Bodies 

Management Team 

1st line of defence  
Operational Management

2nd line of defence 
Assurance Functions

3rd line of defence Internal Audit

External Assurance  
(Regulators,  
External Auditors, 
etc.)

Based on the document “Guidance on the 8th EU Company Law Directive, article 41” ECIIA/FERMA, September 2010.

1st line of defence Operational Management

2nd line of defence Assurance Functions

As the first line of defence, the management team 
and the professionals of Iberdrola and its group are 
the direct managers of the risks of the entity.

Thus, the company’s Management is responsible 
for maintaining effective control and implementing 
procedures to control risks on a continuous basis.

 Significant Risks Facing Iberdrola’s Primary Businesses/ pages 46, 50, 54

Internal Control Objectives (COSO. May 2013)

•  Operations objectives- Pertain to the effectiveness and 

efficiency of the entity’s operations, including operational 
and financial performance goals, and safeguarding assets 
against loss.

•  Reporting objectives- Pertain to internal and external 

financial and non-financial reporting and may encompass 
reliability, timeliness, transparency or other terms as set 
forth by regulators, recognised standard setters or the 
entity’s policies.

•  Compliance objectives- Pertain to adherence to laws and 

regulations to which the entity is subject.

As the second line of defence, certain functions 
provide the foundation for the entity’s Internal 
Control System, proposing guidelines to the Board of 
Directors and monitoring how the first line of defence 
implements them.

The primary assurance functions within Iberdrola, 
within their respective areas of responsibility, are: 
(i) the group’s Risk Division, within the framework of 
its functions within the Comprehensive Risk Control 
and Management System; (ii) the Cybersecurity 
Division within the Corporate Security Division, 
through the supervision, monitoring and reporting 
of cybersecurity risks; (iii) the Compliance Unit, 
which is responsible for proactively ensuring the 
effective operation of the Compliance System; and 
(iv) the Internal Control Division, which is part of the 
Administration and Control Division, within its duties 
relating to the internal control and risk management 
systems in relation to the preparation of financial 
information (ICFRS).

Iberdrola adopts the three lines of defence 
model to ensure effective and integrated 
management of its internal control system.

 Comprehensive Risk Control and Management Service / page 82 

 Compliance Unit / Page 86  

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3rd line of defence Internal Audit

The function of the Internal Audit area, as the third 
line of defence, is to proactively ensure the proper 
functioning of the internal control, risk management, 
and governance systems, systematically auditing 
the first and second lines in the performance of their 
respective duties of management and control.

To ensure its independence, the director of the 
Internal Audit Area reports hierarchically to the 
chairman of the Board of Directors and functionally 
to the Audit and Risk Supervision Committee. 
The Internal Audit divisions of the various country 
subholding companies have this same positioning, 
and are coordinated under the framework of the 
Basic Internal Audit Regulations of Iberdrola and 
its group, which forms part of Iberdrola’s Corporate 
Governance System.

The 2019 annual activities plans of the Internal 
Audit Area Division of Iberdrola and of the Internal 
Audit divisions of the group, with a risk-based focus 
looking to support the achievement of the company’s 
goals, responded to the requirements established 
by the Audit and Risk Supervision Committee of 
Iberdrola and the respective Audit and Compliance 
Committees of the country subholding companies, 
and included work for the senior management and 
the rest of the organisation, including:

•  Half-yearly reviews of the operation of the most 
critical controls of the Internal Control Over 
Financial Reporting (ICFR) System, as well as 
reviews of the various cycles of preparation of 
the financial information of Iberdrola, S.A. and 
the various companies of the group, within the 
framework of the general goal of reviewing the 
entire ICFR over a period of 5 years.

•  Audits of key corporate and business process and 
risks, based on the Risk Policies approved by the 
Board of Directors on an annual basis. 

•  Audits of compliance programmes and 

frameworks established by the group in the 
various areas of application, such as the crime 
prevention programme.

Continuing with the commitment made in 2005, the 
Internal Audit area submits to an exhaustive review 

every five years of compliance with internal audit 
rules (called a Quality Assessment) by the Global 
Institute of Internal Auditors. During the last review 
in 2015, the certification of Iberdrola, S.A. and of 
ScottishPower was renewed and the scope of the 
certification was expanded to include Iberdrola 
España and Avangrid.

Furthermore, the Internal Audit has had ISO 
9001 certification since 1999, updated to version 
9001:2015. This ensures that all of the group’s 
internal auditors perform duties under the same 
framework and that such framework is aligned with 
the international professional rules of the function. 

Basic Internal Audit Regulations of Iberdrola, S.A. and its group

•  Approved by the Board of Directors of Iberdrola upon a proposal of 
its Audit and Risk Supervision Committee (updated on 28-Mar-2019)

•  Defines its nature as an independent internal unit, and establishes 
the regulation, competencies, powers and duties of Internal Audit, 
among other things.

•  Establishes the framework of relations with: i) the Board of 

Directors, its Chairman and Committees; ii) the Internal Audit 
divisions of the other companies of the group; and iii) the rest of 
the organisation.

•  Disseminates the knowledge of the Internal Audit function among 

the professionals of the group.

•  Serves as a reference for the management model and the quality 
system of the Internal Audit Area of the company and the Internal 
Audit divisions of the other companies of the group.

External assurance

Regulatory bodies and other entities external to the 
organisation play a significant role in the general 
structure of governance, internal control and risks 
of Iberdrola, especially in the regulated businesses. 
The regulators establish requirements intended 
to strengthen the controls of an organisation and 
perform a function of independent and separate 
monitoring, and the auditors provide assurance 
regarding the true and fair view of the entity’s 
financial information. In this regard, the powers of the 
Audit and Risk Supervision Committee of Iberdrola 
and the Audit and Compliance Committees of the 
country subholding companies include ensuring the 
preservation of the independence of the auditors in 
the performance of their duties.  

 Regulatory Environment / Page 42 

 Audit Report on the Consolidated Financial Statements 

www.iberdrola.com

Integrated report 2020

5.3 Risks

Risk management within the 
Iberdrola group is based on foresight, 
independence, commitment to the 
group’s business objectives and the 
engagement of senior management  

and the Board. 

Commitment of the Board of Directors and 
of senior management

Iberdrola’s Board of Directors and senior management is 

strongly committed to and engaged in the management of 

the group’s risks:

•  Ex-ante: acceptable levels of risk tolerance are 

reviewed and approved on an annual basis through 

risk policies and limits that establish the qualitative and 

quantitative risk appetite at the group level and at each 

of the main businesses and corporate functions.

•  Ex-post: periodic monitoring of significant risks (key 

risk maps) and threats and the various exposures of the 

group, as well as of compliance with the approved risk 

policies, limits and indicators. 

Board of Directors

Audit and Risk Supervision Committee

Risk Policies

Operating  
Committee  
of the group

Risk Factors 
identified and described 
in the Risk Policies

Audit and  
Compliance  
Committees and 
Boards of the 
subsidiaries

Risk 
Committee

Corporate Risk Division

Risk Divisiones  
at the subsidiaries

By way of supplement, the group has a Compliance System, linked to the 
Board’s Sustainable Development Committee, with elements that include 
the Code of Ethics and the Compliance Unit. 

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Comprehensive Risk Control and 
Management System

The General Risk Control and Management Policy of the 

group approved by the Board of Directors establishes 

the mechanisms and basic principles for appropriate 

management of the risk/opportunity ratio, at a risk level 

that makes it possible to:

•  Attain strategic goals with controlled volatility. 

•  Provide the maximum level of assurance to the 

shareholders. 

•  Protect the results and reputation of the group. 

•  Defend the interests of the Stakeholders and guarantee 

the business stability and financial strength of the group.

•  Contribute to meeting the SDGs, with a special focus on 

goals seven and thirteen.

At the operational level, the Comprehensive Risk Control 

and Management System is structured around a Risk 

Committee and an independent specialised Risk Division 

that analyses and quantifies the risks within the main 

businesses and corporate functions of the group.

Duties of the Risk Division

Active management

Credit risk

•  Analysis and approval of counterparties and limits, establishment of 
approval criteria, and monitoring of exposures in order to minimise 
credit losses.

Market risk

•  Analysis and approval of detailed limits and monitoring of exposures 

in order to delimit the effects of volatility in the markets in which the 
group operates.

Enterprise Risk Management (ERM) focus

Ensure that there are mechanisms for all significant risks of the group to 
be adequately identified, measured, managed and controlled at all times 
and that they are regulated reported to the various committees.

Instruments and reports:

•  Risk policies and risk limits and indicators.

•  Quarterly report on key risks.

•  Continuous monitoring and detection of emerging risks and other non-
financial risks, including risks relating to the environment, society and 
governance of the group,  including fraud and corruption (ESG). The 
impact of such risks may be diverse in nature, whether economic or 
reputational. 

Operational risk is centrally managed through the group’s corporate 
Insurance, Information Technology, Security and Cybersecurity, and 
Occupational Safety and Health units.

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Risk policies and limits of the Iberdrola group

The General Risk Control and Management Policy is further developed and supplemented with the following 
specific policies established in relation to certain risks, corporate functions or businesses of the group, which are 
also annually approved by the Board of Directors at the head of the group, and which include limits and indicators 
that are subsequently monitored:

Specific risk policies of the businesses:

•  Liberalised Businesses of the 

•  Networks Businesses of  

Iberdrola group.

the Iberdrola group.

•  Renewable Energy Businesses 

•  Real Estate Business.

of the Iberdrola group.

Corporate risk policies:

•  Corporate Credit Risk Policy.

•  Corporate Market Risk Policy. 

•  Operational Risk in Market 

•  Reputational Risk  
Framework Policy.

•  Procurement Policy.

Transactions Policy.

•  Information  

•  Insurance Policy.

•  Investment Policy.

•  Financing and Financial Risk 

Policy.

•  Treasury Share Policy.

•  Risk Policy for Equity Interests 

in Listed Companies. 

Technologies Policy.

•  Cybersecurity Risk  

Policy.

•  Occupational Safety  

and Health Risk Policy.

Approved by the 
Board of Directors

General  
Risk Policy

Risk Policies and Limits 
of the Businesses and  
Corporate Functions

Specific risk procedures and reports

ERM management system

Strategic positioning towards risk.

Responsibilities to manage risk.

Proactive and preventive actions.

Quantitative and qualitative limits.

Quarterly report on key risks and 
monitoring of risk limits and indicators.

The country subholding companies adopt the group’s risk policies and specify the application thereof, 
approving the guidelines on specific risk limits, based on the nature and particularities of the businesses 
in each country. The listed country subholding companies or companies with significant stakes of other 
partners, under their own special framework of strengthened autonomy, approve their own policies.

Principal risk factors of the Iberdrola group

The group is exposed to various risks inherent in the different countries, industries and markets in which it 
operates, and which may prevent it from achieving its objectives and implementing its strategies. These risks 
are grouped into:

Corporate governance risks: those that endanger 
the corporate interest and the strategy of the 
company.

Market risks: exposure to volatility in variables like 
prices of electricity and other energy commodities, 
emission rights, exchange rate, interest rate, etc.

Credit risks: possibility of contractual breach by a 
counterparty, causing economic or financial losses.

Business risks: deriving from the uncertainty as to 
the behaviour of variables intrinsic to the business 
(characteristics of demand, weather conditions, etc.).

Regulatory and political risks: coming from 
regulatory changes made by the regulators that can 
affect remuneration of the regulated businesses, 
environmental or tax provisions, etc.

Operational, technological, environmental, social 
and legal risks: losses resulting from external 
events, inadequate internal procedures, technical 
failures, human error, climate change, etc.

Reputational risks: potential negative impacts on 
the company’s reputation arising from situations 
or events that fail to meet the expectations of its 
Stakeholders.

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A Framework of Trust  |

84

Risk factors and mitigation measures

 < 15 €M      

 15 - 50 €M      

 > 50 €M of annual impact

Price and demand risks

Changes in the price 
of electricity

The main variable affecting the results of the group’s Wholesale and Retail Businesses as regards market prices is the 
price of electricity, which relatively corresponds to the price of fuel and applicable emission rights, required to produce 
such electricity. 

The group’s Renewables Businesses preferentially sell their energy at: i) regulated tariff; or ii) fixed price via PPAs. 
The remaining market exposure of the Renewables Businesses of Spain, the United Kingdom, Brazil and Mexico is 
transferred to the Wholesale and Retail Business of such countries to be managed.

Offsetting at-risk positions between wholesale and retail activities allows for a large reduction in the group’s market risk; 
the remaining risk is mitigated via diversification of purchase/sale agreements and the specific clauses thereof, and by 
trading in derivatives. 

Possible impact of a 5% 
change in the price of 
electricity and/or of energy 
commodities and CO2

Spain

  Integrated Wholesale, Renewables and Retail risk

United Kingdom

  Integrated Retail and Renewables  

Mexico

Brazil

    (power from wind farms with ROCs) risk

  The PPAs with the CFE do not have a market risk

  Integrated Wholesale, Renewables and Retail risk

United States

  For windfarms exposed to the marke

Change in demand

Wholesale, Retail and Renewables: moderate short-term impact, given the characteristics 
of the group’s generation facilities and the structure of the long-term power purchase 
agreements.

  Possible impact of 1% 

reduction in demand for 
each country 

Networks: no impact, except for the Brazilian subsidiaries in between tariff periods.

Resource risks

Change in 
hydroelectric 
resources - Spain

• 

In the medium-to-long term, humid years are offset by 
dry years. The storage capacity of multi-year reservoirs 
and the group’s portfolio of power plants mitigate the 
level of volatility during the year

Lower hydroelectric 
production - Spain

  Renewables Business 

- Spain

Change in wind 
resources - group

•  Mitigated thanks to the high number of facilities in 
operation and the geographic dispersion thereof.

Lower wind output - group

  Renewables Business 

- group

• 

In the medium-to-long term, years with more wind are 
offset by years with less wind

Financial risks

Change in interest 
rate

Change in exchange 
rate

Other risks

Credit risk

Operational risk

Regulatory and 
political risk

The Iberdrola group maintains a fixed-rate and variable-rate 
debt structure, based on the structure of its revenues and 
the sensitivity thereof to changes in interest rates.

Possible impact  on 
financial cost of +25 bps 
increase

  Group financial cost

This risk is mitigated by taking on debt and carrying out all 
its financial flows in the functional currency corresponding 
to each company, whenever possible and economically 
efficient, and managing its open positions with derivatives. 
The risk associated with the translation of results from 
subsidiaries is closed out annually.

Possible impact on financial 
cost of 5% increase in 
currency

 Group financial cost

•  Main sources: amounts outstanding (customers, suppliers, banks, partners, etc.) and cost of replacement.

•  Retail: cost of late payments/defaults has been kept to moderate levels, close to 1% of global invoicing.

•  Networks: In Spain and in the United Kingdom there is no retail sale of energy, in the United States and Brazil late 

payments are generally recovered through the tariffs.

These risks are mitigated by making the necessary investments, applying operation and maintenance procedures and 
programmes (supported by quality systems), planning appropriate training and skills development for staff, and finally by 
obtaining appropriate casualty and civil liability insurance.

The group is subject to laws and regulations on tariffs and other regulatory aspects of its activities in the countries in 
which it does business. The introduction of new laws/regulations or amendments to existing ones could adversely affect 
operations, annual results and the financial value of the businesses of the group (including risks relating to commercial 
trade between the EU and the United Kingdom).

Climate change risk

Includes the risks of transition (regulatory or market associated with emissions reduction goals) and physical risks 
(deriving from potential impacts of an increase in extreme climate phenomena, increase in temperatures, increase in sea 
level, changes in rain patterns, etc.). 

Iberdrola believes that it is well positioned with respect to this risk, given the nature of its current businesses and its main 
goals for growth.

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Integrated report 2020

A Framework of Trust

www.iberdrola.com

Informe integrado 2020

5.4 Ethics

Compliance System

Iberdrola’s Compliance System is made up of all of the 
rules, formal procedures and significant actions intended to 
ensure the company’s conduct in accordance with ethical 
principles and applicable law and to prevent improper 
conduct or conduct that is contrary to ethics, the law or the 
Corporate Governance System that might be committed by 
the professionals thereof within the organisation.

Prevent 

Detect 

React 

Regular evaluation 
of risks 

Development of 
policies, procedures  
and protocols 

Training, dissemination 
and communication 
measures

Regular reviews 
of the system 

Grievance channels 

Identification and  
evaluation of  
compliancecontrols

Investigation of 
grievances 

Corrective measures  
for the on-going 
improvement of the 
Compliance System

Commitment of the  
Governance bodies

Integrated within  
the organisation

Trackable and  
documented system

Auditable and under  
continuous improvement

The Code of Ethics, which forms part of Iberdrola’s 
Corporate Governance System, was approved by the 
Board of Directors in 2002 and is regularly updated. In its 
last review, in April 2019, the Code of Ethics strengthened 
the obligation of the group’s professionals to report to 
Compliance the commission of any illegal act or any 
impropriety. The obligation of suppliers to comply with the 
Code of Ethics and with the Corporate Anti-Corruption 
Policies is also included.

Compliance Unit

The Code of Ethics, which forms part of Iberdrola’s 
Corporate Governance System, was approved by the 
Board of Directors in 2002 and is regularly updated. In its 
last review, in April 2019, the Code of Ethics strengthened 
the obligation of the group’s professionals to report to 
Compliance the commission of any illegal act or any 
impropriety. The obligation of suppliers to comply with the 
Code of Ethics and with the Corporate Anti-Corruption 
Policies is also included.

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86

Powers of the Unit

The Compliance Unit has powers related to the Code 
of Ethics, the Anti-Corruption and Anti-Fraud Policy, 
the Crime Prevention Policy, the Internal Regulations 
for Conduct in the Securities Markets, legal provisions 
regarding the separation of activities, and all other 
powers that may be entrusted thereto by the Sustainable 
Development Committee or the Board of Directors of the 
company or that are established in Iberdrola’s Corporate 
Governance System.

Main areas of the Compliance System

The main activities and areas of activity within the 
framework of the group’s Compliance System are: (i) the 
crime prevention programmes, which are developed within 
the scope of the provisions of the Spanish Criminal Code 
(without prejudice to additional actions required by the laws 
of any other jurisdiction in which the group does business), 
(ii) measures for compliance with the Code of Ethics, 
which include specific training and communication plans 
for all professionals of the group, (iii) the development and 
implementation of specific rules and measures regarding 
fraud and corruption, (iv) actions to ensure compliance with 
the rules on market abuse and separation of activities, and 
(v) management of the ethics mailboxes.

Principal awards/recognitions

In 2019, Iberdrola renewed the Compliance Leader 
Verification certification provided by the Ethisphere Institute 
to those companies that show they have an ethical culture 
implemented within all of their businesses and activities as 
well as a robust and effective compliance system.

In 2019 it also renewed the UNE-ISO 37001 and UNE 
19601 certifications provided by AENOR in 2017. 
Furthermore, the companies of the Spain subgroup also 
renewed these certifications in 2019.

Iberdrola has been chosen for the sixth consecutive 
year as one of the most ethical companies in the world, 
according to the World’s Most Ethical Companies 2019 
ranking prepared by the Ethisphere Institute, thus 
recognising the ethical leadership and conduct of the 
organisation.

www.iberdrola.com

Integrated report 2020

 
 
 
 
 
5.5 Sustainable Development

External awards/recognitions

A Framework of Trust  |

87

Organisation of sustainable development and 
social responsibility within the group

Iberdrola’s commitment to sustainable development is 
carried out by integrating the UN 2030 Agenda into the 
strategy and operations of the Iberdrola group.

The group’s Social Responsibility is thus developed 
generically for all of the Areas and Businesses, in all 
countries.

The corporate Sustainable Development Committee 
and the Sustainable Development Committees of 
the country subholding companies coordinate social 
responsibility within the Iberdrola group. The Board 
of Directors’ Sustainable Development Committee 
performs the work of supervision within its purview. 

“Responsible Energy for People” Plan

The most significant contributions towards achieving 
the SDGs are focused around two major foundations 
that inspire our actions:

•  We care for the planet, putting ourselves in the lead 

of the process of transition in the energy sector.

•  We contribute to the well-being and progress of 
the societies of all the territories in which we are 
present. 

Iberdrola’s commitment has taken shape through 
various lines of work that cover more than 300 
environmental, social and economic activities, thus 
responding to the expectations and needs of our 
Stakeholders, encompassed within 7 priorities.

Only European electric utility included 
for the past 20 years

Only Spanish electric company selected 
in 2020 as one of the 100 most 
sustainable companies in the world.

A rating in CDP Climate Change.

Iberdrola chosen as CDP Supplier 
Engagement Leader

Iberdrola selected AAA

Iberdrola selected in various Euronext 
Vigeo Eiris indices.

Classified as “Silver Class” in the 
electricity sector.

Leader among Spanish utilities in 
various reports: electricity, gas and 
water.

Iberdrola classified as Prime.

Iberdrola classified as the top utility 
in the world in report on status of 
sustainability reporting 2019.

Iberdrola among top 25 scoring 
companies.

1 

Fight againts 
climate change 
and protecting 
biodiversity 

Priorities  
of the  
sustainable  
development  
plan

7 

Workplace health & 
safety and personal 
development 

6 

Promoting CSR  
in the  
supply chain 

2 

Iberdrola among the top four utilities.

Contributing to the 
wellbeing of our 
communities 

3 

Sustainable  
economic growth 

Only Spanish electrical utility included 
in all editions

Iberdrola selected in various 
sustainability indices.

Iberdrola selected for the Emission 
Transparency Index.

Good governance, 
transparency and 
stakeholders  
engagement 

5 

Innovation,  
digitalization and  
quality for our 
customers 

4 

www.iberdrola.com

Integrated report 2020

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Wikinger offshore wind farm 
/ Germany

www.iberdrola.com

Informe integrado 2020

About this Report  |

89

6. About this Report
This report, which Iberdrola directs to both its shareholders 
and all other Stakeholders, has been prepared using the 
integrated report concept in accordance with the IIRC 
guidelines, and constitutes one more example of the group’s 
desire to be innovative in the area of transparency.

www.iberdrola.com

Informe integrado 2020

About this Report  |

90

6.1 About this Report

Integrated report

• This report has been prepared 

in accordance with the reporting 
framework published by 
the International Integrated 
Reporting Council (IIRC) 
and in accordance with the 
recommendations thereof, taking 
into consideration the individual 
and consolidated financial 
statements of the company 
formulated by the Board of 
Directors, audited and pending 
approval by the shareholders 
at the General Shareholders’ 
Meeting of Iberdrola.

• Information regarding the 

Outlook 2020-2022 is available 
in the Integrated Report, 
February 2019.

• A multi-disciplinary team made 
up of corporate businesses and 
areas of the group was created 
in order to provide a complete 
view of the company, its 
business model, the challenges 
and risks it faces, and its social, 
environmental, financial and 
governance performance.

• The participating organisations 
guarantee the completeness of 
the information included.

• The content of this document 

has been reviewed by 
the company’s Operating 
Committee. All operating and 
financial figures were approved 
by the Board of Directors at its 

meeting held on 24 February 
2020, after a favourable 
report from the Sustainable 
Development Committee.

August 2017. As a result of 
this transaction, the Iberdrola 
group’s interest in Neoenergia 
increased from 39% to 52%.

Information boundaries

Material aspects identified

• Iberdrola has channels of 

communication and dialogue 
with its Stakeholders, developed 
in accordance with the principles 
of the AA1000 Assurance 
Standard, as described in detail 
in the Stakeholder Relations 
Policy and in the Statement 
of Non-Financial Information - 
Sustainability Report 2019.

• The company also performs 

materiality analyses that help 
identify matters of significance 
to its Stakeholders, bringing 
to light particularly sensitive 
financial, environmental or social 
issues related to the business 
in the various communities and 
geographic areas in which the 
group operates.

• The contents of this report have 

been selected by taking into 
account the existing channels for 
dialogue as well as the materiality 
analyses and the framework 
defined by the IIRC for this kind of 
information.

 Social and Relationship Capital / page 68

• The information submitted 
covers Iberdrola and its 
subsidiaries and affiliates. 
The information boundaries 
are defined in the group’s 
consolidated annual financial 
statements and Statement of 
Non-Financial Information - 
Sustainability Report 2019.

• The group’s performance 
in recent years has been 
influenced by external corporate 
transactions, which the reader 
should take into account in order 
to properly interpret this report. 
These transactions and activities 
are described in the group’s 
public information, the following 
being particularly noteworthy:

– The integration of UIL Holdings 

Corporation into Iberdrola 
USA (December 2015), which 
is now called Avangrid, a 
company listed on the New 
York Stock Exchange and the 
country subholding company of 
the group in the United States.

– The inclusion of Neoenergia 
within all of the businesses 
of the Iberdrola group held in 
Brazil through Elektro Holding, 
which became effective on 24 

This report has been prepared in accordance with the reporting framework 
published by the International Integrated Reporting Council (IIRC). 

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Integrated report 2020

 
About this Report  |

91

Internal and external verification

•  This report has been subject to a process of internal verification, by means of a limited review performed 

by the Management of the Internal Audit Division of Iberdrola.

•  Although it has not been subject to a process of independent external verification, a significant portion 
of the information contained herein relating to financial year 2019 and to previous years comes from 
annual financial reports and sustainability reports, all of which have been the subject of an external audit 
or verification for which the respective certificates are available. The remaining information comes mainly 
from other reports or public presentations made by the company.

Legal disclaimer with respect to forward-looking statements

•  This document contains forward-looking information and statements about Iberdrola and its affiliates. Such 

statements include projections and estimates and their underlying assumptions, statements regarding 
plans, objectives and expectations with respect to future operations, capital expenditures, synergies, 
products and services, and statements regarding future performance. Forward-looking statements are 
statements that are not historical facts and are generally identified by the words “expects”, “anticipates”, 
“believes”, “intends”, “estimates” and similar expressions.

•  Although Iberdrola believes that the expectations reflected in such forward-looking statements are 

reasonable, investors and holders of Iberdrola shares are cautioned that forward-looking information 
and statements are subject to various risks and uncertainties, many of which are difficult to predict and 
generally beyond the control of Iberdrola, that could cause actual results and developments to differ 
materially from those expressed in, or implied or projected by, the forward-looking information and 
statements. These risks and uncertainties include those discussed or identified in the documents filed by 
Iberdrola with the Comisión Nacional del Mercado de Valores and which are available to the public.

•  Forward-looking statements speak only as of the date on which they were made, are not guarantees 

of future performance and have not been reviewed by the auditors of Iberdrola. You are cautioned not 
to place undue reliance on the forward-looking statements. All the forward-looking statements included 
herein are qualified by the cautionary statements above and are based on information available on the 
date of approval hereof. Except as required by applicable law, Iberdrola does not undertake any obligation 
to publicly update or revise any forward-looking statements, whether as a result of new information, future 
events or otherwise.

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Integrated report 2020

About this Report  |

92

Integrated Report, February 2020 
Publisher: IBERDROLA, S.A. 
Spain 
© 2020 IBERDROLA, S.A. All rights reserved.

For purposes of section 32 of the restated text of the 
Intellectual Property Act approved by Royal Legislative 
Decree 1/1996 of 12 April, IBERDROLA, S.A. expressly 
objects to any commercial use of this publication 
without its express approval, particularly including 
any reproduction, modification, registration, copy, 
exploitation, distribution, communication, transmission, 
delivery, re-use, publication, processing or any other 
total or partial use of this publication in any way, means 
or format. 
Except as allowed by law, any form of reproduction, 
distribution, public communication or transformation of 
this work may only be performed with the approval of 
IBERDROLA, S.A.

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Integrated report 2020

About this Report  |

93

Glossary of terms and abbreviations

Term

Definition

Term

Definition

AENOR:

Asociación Española de Normalización 
y Certificación (Spanish Association for 
Standardisation and Certification). Pages 35, 39, 86.

NECEC

New England Clean Energy Connect.  
Pages 17, 46, 60.

ANEEL

CCEE

CELs

CEO

CfD

CFE

CNMC

CNMV

COSO

CPIH

CSD

Agência Nacional de Energia Elétrica  
(National Electrical Energy Agency). Pages 45, 53.

IFRS

International Financial Reporting Standard. 
Pages 5, 47, 51, 55.

Câmara de Comercializaçao de Energia Elétrica 
(Electric Power Trading Chamber). Page 53.

NYSEG

New York State Electric and Gas Corporation. 
Page 45.

Clean Energy Certificates (Certificados de Energías 
Limpias). Page 49.

Chief Executive Officer.  
Pages 35, 39.

Contracts for Difference. Page 49.

Comisión Federal de Electricidad (Federal Electricity 
Commission). Pages 43, 49, 84.

National Commission on Markets and Competition 
(Comisión Nacional de los Mercados y la 
Competencia) (CNMC). Pages 42, 45.

National Securities Market Commission (Comisión 
Nacional del Mercado de Valores). Pages 3, 76.

Committee of Sponsoring Organizations of the 
Treadway Commission. Page 80.

Consumer Prices Index including owner occupiers’ 
housing costs. Page 45.

SDGs

Ofgem

ILO

GDP

PIEC

PTC 

RAB

RDL

Sustainable Development Goals.  
Pages 29, 34, 35, 64, 66, 70, 76, 82, 87.

Office of Gas and Electricity Markets  
(United Kingdom). Pages 45, 53.

International Labour Organization. Page 11.

Gross Domestic Product.  
Pages 34, 35, 37.

Integrated Energy and Climate Plan  
(Plan Integrado de Energía y Clima). Page 42.

Production Tax Credit.  
Page 49.

Regulated Asset Base.  
Page 45.

Royal Legislative Decree (Real Decreto 
Legislativo). Pages 42, 49.

Higher Council for Sport (Consejo Superior de 
Deportes) Page 35.

RG&E

Rochester Gas and Electric.  
Page 45.

EBITDA

Earnings Before Interest, Taxes, Depreciation and 
Amortization. Pages 9, 10, 29, 38, 47, 51, 55, 58, 59.

RIIO-D1

Revenue=Incentives+Innovation+Outputs. 
Distribution 1. Page 45.

ENRESA

Empresa Nacional de Residuos Radiactivos, S.A. 
Page 53.

RIIO-T1

Revenue=Incentives+Innovation+Outputs. 
Transmission 1. Pages 45, 46.

ESG

FFO

GHG

GRI

CEF

IEI

IIRC

IPCC

ITC

LBG

Environmental, Social and Governance. Page 82.

Funds from operations. Page 10.

Greenhouse Gases. Pages 43, 66.

Global Reporting Initiative.  
Page 3.

ROE

RPS

SBTi

ICFRS

Return on equity. Pages 10, 45.

Renewable Portfolio Standard. Page 49.

Science Based Targets. Pages 27, 66.

Internal Control Over Financial Reporting 
System. Pages 80, 81.

Corporate Environmental Footprint. Page 66.

SENER

Mexican Ministry of Energy. Page 43.

Iberdrola Energía Internacional. Pages 23, 51, 55.

SPD

ScottishPower Distribution. Pages 45, 46.

International Integrated Reporting Council.  
Pages 3, 57, 89, 90.

Intergovernmental Panel on Climate Change.  
Page 26.

Investment Tax Credit.  
Page 49.

SPM

CAGR

TCFD

ScottishPower Manweb.  
Pages 45, 46.

Compound Annual Growth Rate.  
Page 38.

Task Force on Climate-related Financial 
Disclosure. Pages 27, 34, 76, 78.

London Benchmarking Group. Pages 34, 70.

EU

European Union. Pages 42, 53, 84.

MME

Ministry of Mines and Energy. Page 43.

WACC

Weighted average cost of capital.  
Pages 45, 49.

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Integrated report 2020