ASG Global

Every infrastructure we build and operate is not just a road; it is an opportunity to innovate, protect and connect. Because transforming routes also means transforming lives.

We are a leading transport infrastructure management company, specialising in the development and operation of motorways and mobility solutions across Europe and Latin America. We are dedicated to providing safe, efficient, and sustainable transport services that allow us to continue transforming routes and transforming lives.

12 Motorways

2 Commercial ports

1 Electronic toll operation

At Aleatica's Sustainability Management, we develop our strategy in alignment with the international ESG agenda, integrating it with our company's own needs and priorities. We determine these priorities through corporate and Business Unit materiality analyses, which allow us to identify our key sustainability challenges and opportunities.

Our Sustainability policies and standards, together with other internal guidelines, reflect these commitments and establish clear benchmarks to guide our performance on ESG matters.

Through this framework, we aim to mitigate risks, enhance our sustainable performance, and generate social and environmental value for our stakeholders.

This reaffirms our commitment to responsible growth as we drive innovative practices that align with the best global benchmarks in our sector.

Our sustainability strategy is based on both impact and financial materiality. That is, we use a Double Materiality Analysis to determine the relevant issues for our business units. Based on this, we develop strategies to manage these material ESG (Environmental, Social, and Governance) topics with our stakeholders, thereby contributing to the operational continuity of our business. Our globally material topics are:

01.

Occupational health and safety

02.

Business ethics

03.

Employment

04.

Training and education

05.

Managing current and potential ESG impacts

06.

Greenhouse gas (GHG) emissions

07.

Adaptation to climate change

08.

Energy

09.

Waste

10.

Biodiversity

11.

User Experience

12.

Safety and health of users

13.

Compliance with legislation and regulations

14.

Cybersecurity

15.

Corporate Governance

16.

Local communities

17.

Social investment

18.

Diversity, equality, and inclusion (DEI)

We establish indicators and objectives, both shared and individual, for the short, medium, and long term.

We seek to generate a positive impact, therefore, we work with our suppliers so that they gradually, and above all, based on training and accompaniment, also comply with environmental and social legislation related to the type of service they provide, as well as with ESG aspects, such as safety, human rights, anti-corruption, code of conduct, among others.

We are also adhered to the UN Global Compact and, therefore, to its 10 Principles associated with the protection of the environment, decent work, and the fight against corruption.

We also meet the Sustainable Development Goals (SDGs) of the 2030 Agenda through the initiatives and strategic actions detailed on our Annual Report.

This report was audited by Deloitte Spain.

Applied International Standards

The audit firm bases its verification work on the following international frameworks and regulations:

Global Reporting Initiative (GRI) Sustainability Reporting Standards

The entity's Non-Financial Information Statement was prepared in accordance with the GRI Standards.

These standards provide the framework for reporting on economic, environmental, and social topics.

International Code of Ethics for Professional Accountants (the IESBA Code)

The firm complies with this code,

which establishes the fundamental ethical principles for the accountancy profession worldwide.

International Standard on Quality Management (ISQM) 1

The firm applies this standard to its quality management system,

ensuring that its policies and procedures comply with ethical requirements and professional standards.

International Standard on Assurance Engagements (ISAE) 3000 (Revised)

The limited assurance and verification engagement was conducted in accordance with the requirements of this standard,

issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC).

Independence

The auditor’s independence is primarily guaranteed through compliance with the International Code of Ethics for Professional Accountants (the IESBA Code).

The report highlights that the firm adheres to this code, which is based on the following key principles:

Integrity

Act with honesty and straightforwardness.

Objectivity

Do not allow bias, conflicts of interest, or undue influence of others to compromise professional judgement.

Professional competence and due care

Maintain professional knowledge and skills at the required level.

Confidentiality

Respect the confidentiality of information obtained.

Professional behaviour

Comply with applicable laws and regulations and avoid any conduct that might discredit the profession.

Furthermore, the application of the International Standard on Quality Management (ISQM) 1 reinforces this independence by requiring the firm to implement a control system that ensures compliance with all applicable ethical requirements and regulations.

Ownership Structure

Aleatica is wholly owned by the Australian fund IFM Global Infrastructure Fund, which is managed by IFM Investors.

A pioneer in infrastructure investment, with $145 billion under management, IFM Investors promotes sustainable and ethical investment practices that benefit communities.

No executive or director of Aleatica holds shares in the company, nor are there any founding partners or shares belonging to a founding family or similar entity.

Key financial figures

Item (euros)
2021
2022
2023
2024
Total revenue 1
810,100,000
1,089,400,000
1,437,400.000
1,614,900,000
Operating expenses
559,857,000
751,473,000
807,517,000
894,915,000
Employee-related expenses
100,086,000
87,091,000
105,338,000
118,016,000
1 This sales figure excludes IFRIC sales (sales from construction activity).

Auditor's independence

The auditor’s independence is primarily guaranteed through compliance with the International Code of Ethics for Professional Accountants (the IESBA Code).
The report highlights that the firm adheres to this code, which is based on the following key principles:
Integrity
Act with honesty and straightforwardness.
Do not allow bias, conflicts of interest, or undue influence of others to compromise professional judgement.
Maintain professional knowledge and skills at the required level.
Respect the confidentiality of information obtained.
Comply with applicable laws and regulations and avoid any conduct that might discredit the profession.

Furthermore, the application of the International Standard on Quality Management (ISQM) 1 reinforces this independence by requiring the firm to implement a control system that ensures compliance with all applicable ethical requirements and regulations.