Global Dominion Access S A : Non-Financial Information Statement 2022

This version of our report is a free translation of the original, which was prepared in Spanish. All possible care has been taken to ensure that the translation is an accurate representation of the original. However, in all matters of interpretation of information, views or opinions, the original language version of our report takes precedence over this translation.

Independent verification report

To the shareholders of Global Dominion Access, S.A.:

Pursuant to article 49 of the Code of Commerce, we have verified , with the scope of a limited assurance engagement, the accompanying Consolidated Statement of Non-Financial Information ("SNFI") for the year ended 31 December 2022 of Global Dominion Access, S.A. (Parent company) and subsidiaries (hereinafter "Dominion" or the Group) which forms part of the Dominion's consolidated management report.

Responsibility of the directors of the Parent company

The preparation of the SNFI included in Dominion's consolidated management report and the content thereof, are the responsibility of the directors of Global Dominion Access, S.A. The SNFI has been drawn up in accordance with the provisions of current mercantile legislation and following the criteria of the Sustainability Reporting Standards of the Global Reporting Initiative ("GRI Standards") selected as per the details provided for each matter in the Appendix I "Traceability between Law and GRI" of the aforementioned Statement.

This responsibility also includes the design, implementation and maintenance of the internal control considered necessary to allow the SNFI to be free of material misstatement due to fraud or error.

The directors of Global Dominion Access, S.A. are also responsible for defining, implementing, adapting and maintaining the management systems from which the information required to prepare the SNFI is obtained.

Our independence and quality management

We have complied with the independence requirements and other ethical requirements of the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants ("IESBA Code") which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour.

Our firm applies current international quality standards and maintains, consequently, a quality system that includes policies and procedures related to compliance with ethical requirements, professional standards and applicable legal and regulatory provisions.

The engagement team consisted of professionals specialising in Non-financial Information reviews, specifically in information on economic, social and environmental performance.

PricewaterhouseCoopers Auditores, S.L., Torre PwC, Pº de la Castellana 259 B, 28046 Madrid, España Tel.: [phone], Fax: [phone], www.pwc.es

R. M. Madrid, hoja 87.250-1, folio 75, tomo 9.267, libro 8.054, sección 3ª

Inscrita en el R.O.A.C. con el número S0242 - CIF: B-79 031290

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Our responsibility

Our responsibility is to express our conclusions in a limited assurance independent report based on the work we have performed. We carried out our work in accordance with the requirements laid down in the current International Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements other than Audits or Reviews of Historical Financial Information (ISAE 3000 Revised) issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) and in the Guidelines for verification engagements of the Statement of Non-Financial Information issued by the Spanish Institute of Auditors ("Instituto de Censores Jurados de Cuentas de España").

In a limited assurance engagement, the procedures performed vary in nature and timing of execution, and are less extensive, than those carried out in a reasonable assurance engagement and accordingly, the assurance provided is also lower.

Our work consisted of posing questions to management as well as to the various units of Dominion that were involved in the preparation of the SNFI, of the review of the processes for compiling and validating the information presented in the SNFI, and in the application of certain analytical procedures and review procedures on a sample basis, as described below:

• Meetings with the Global Dominion Access, S.A. personnel to understand the business model, policies and management approaches applied, principal risks relating to these matters and to obtain the information required for the external review.
• Analysis of the scope, relevance and integrity of the content of the SNFI for the year 2022, based on the materiality analysis carried out by Dominion and described in section "3.3. Risk management: Identification, materiality analysis, prioritisation and management", taking into account the content required by current mercantile legislation.
• Analysis of the procedures used to compile and validate the information presented in the SNFI for the year 2022.
• Review of information relating to risks, policies and management approaches applied in relation to material matters presented in the SNFI for the year 2022.
• Verification, by means of sample testing, of the information relating to the content of the SNFI for the year 2022 and that it was adequately compiled using data provided by the sources of the information.
• Obtaining a management representation letter from the directors and management of the Parent company.

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Conclusion

Based on the procedures performed in our verification and the evidence we have obtained, nothing has come to our attention that causes us to believe that the SNFI of Global Dominion Access, S.A. and its subsidiaries, for the year ended 31 December 2022 has not been prepared, in all material respects, in accordance with the provisions of current mercantile legislation and following the criteria of GRI selected as per the details provided for each matter in the Appendix I "Traceability between Law and GRI" of the aforementioned Statement.

Emphasis of matter

The Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 relating to the establishment of a framework to facilitate sustainable investments establishes the obligation to disclose information on the manner and extent to which the company's activities are associated with economic activities aligned in relation to the objectives of climate change mitigation and adaptation to climate change for the first time for the year 2022, in addition to the information referring to eligible activities required in the year 2021. Consequently, comparative alignment information has not been included in the accompanying SNFI. Additionally, it should be noted that Dominion's directors have incorporated information on the criteria that, in their opinion, best allow compliance with the aforementioned obligations and that are defined in note "4.3.1. EU TAXONOMY: reporting on KPIs for eligible activities" of the accompanying SNFI. Our conclusion has not been modified in relation to this matter.

Use and distribution

This report has been drawn up in response to the requirement established in current Spanish mercantile legislation and therefore may not be suitable for other purposes and jurisdictions.

PricewaterhouseCoopers Auditores, S.L.

Original in Spanish signed by Tamer Davut

23 February 2023

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GLOBAL DOMINION ACCESS, S.A. AND

SUBSIDIARIES

2022 Non-Financial Information Statement

	2022 STATEMENT OF NON-FINANCIAL
	INFORMATION
Contents
........................................................................................................................................................	1
1.	Regarding this report:	4
2.	Business model	5
	2.1. Leading the industry and the society's transformation towards sustainability	5
	2.2. DOMINION activities: optimising the positive impact	6
	2.3. Geographical markets in which it operates	10
	2.4. Financial evolution in 2022 and factors and trends that could affect future progress	11
	2.5. Sustainability DOMINION's Strategy and Culture	12
	2.6. The Sustainability Strategy	14
	2.7 Sustainability Strategy Compliance and Progress Balance	17
3. Sustainability Governance as part of a Responsible Governance framework	21
	3.1. Sustainability Governance	22
	3.2. Stakeholders	23
	3.3. Risk management: Identification, materiality analysis, prioritisation and management	24
	3.4. Corporate governance	28
	3.5. Compliance System and Ethical Framework: key components of a diligent company	32
	3.6. Combating corruption, bribery and money-laundering	37
	3.7. Tax information	39
4. The Environment	44
	4.1. DOMINION and the Environment	44
	4.2. Environmental impact of DOMINION	45
	4.2.1. Greenhouse Effect Gases and Emissions (GEI) Carbon footprint	47
	4.2.2. Circular economy and waste management	52
	4.2.3. Sustainable use of resources	54
	4.2.4. Biodiversity protection	56
	4.3. Environmental impact. Taxonomy	58
	4.3.1. EU TAXONOMY: reporting on KPIs for eligible activities	59
	4.4 Climate change	65
5. People	69
	5.1. Diversity and inclusion	69
	5.2. Employment	77
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