Our commitment to sustainability
Sustainability
Exus is steadfast in its commitment to comprehensive ongoing ESG reporting, ensuring transparency and accountability across all areas of the organization. Our sustainability initiatives are anchored in five key pillars:
- Governance: Upholding the highest standards of corporate governance and ethical business practices, with a zero-tolerance approach to bribery and corruption.
- Climate: Actively mitigating our environmental footprint, managing climate-related risks across our portfolio, and driving progress towards our Net Zero ambition.
- Human Rights: Respecting and promoting human rights across our operations and supply chain, rejecting child, forced and exploitative labour, and respecting the rights and culture of local and indigenous communities.
- Data and Cybersecurity: Ensuring the integrity, security, and privacy of data through an Information Security Management System aligned with ISO/IEC 27001.
- Talent: Cultivating a diverse, skilled workforce by prioritizing employee development, well-being, and inclusion.
These pillars form the foundation of our ESG approach, reflecting our dedication to long-term sustainability and responsible business practices. They are operationalized through our ESG Action Plan, reviewed periodically by the ESG Committee and approved at Board level.
Environmental
Environmental respect is a core value at Exus, shaping our business beyond legal compliance. Our Net Zero Management System measures and monitors Scope 1, 2 and 3 emissions under recognized GHG methodologies, sets progressive reduction targets, and conducts periodic climate risk assessments across our investment and asset management processes — aligned with the EU Taxonomy Regulation and reviewed and approved at Board level. Climate considerations are embedded across the full asset life cycle, from development to decommissioning. Our environmental stewardship also covers biodiversity protection, waste and water management, pollution prevention, and efficient use of natural resources. We hold ISO 14001 certification in Spain and are extending certified environmental management across our other geographies.
Social
Transparency underpins our ESG approach, giving stakeholders and investors full visibility into asset management and performance. We hold ISO 45001 and ISO 14001 certifications for health, safety and environmental management in Spain, with equivalent measures across Exus Europe. Through a Local Community Contribution Mechanism (LCSM), adapted to each jurisdiction as applicable, we reinvest part of the value generated by our projects into host communities — supporting local infrastructure, social programmes and education, under our Anti-Bribery and Anti-Corruption Policy. Our employees also engage with local schools through talks and facility tours, building awareness of renewable energy among the next generation.
Governance
Exus upholds the highest standards of corporate governance and ethical conduct. Our framework — built on our Code of Conduct, Anti-Bribery and Anti-Corruption Policy, and Ethics Channel — prevents unethical behaviour while ensuring transparent, timely disclosure on financial performance, strategy, risk and ESG commitments. The Ethics Channel allows confidential and anonymous reporting for employees, suppliers and other stakeholders, under a zero-tolerance policy on retaliation. The same standards extend to our supply chain through our Ethics Code for Suppliers and Third Party Due Diligence Policy, which condition business relationships on ethical, labour, environmental and human rights compliance. Governance and compliance are supervised by the Ethics and Compliance Committee, which manages our Compliance Management System and reports functionally to the Risk and Audit Committee of the Board of Directors.
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