In line with the recommendations set out in the Good Governance Code of Listed Companies and with leading international best practices, Iberdrola provides its employees a channel of communication with the Audit and Risk Supervision Committee allowing for the confidential reporting of possible irregular conduct in the financial and accounting areas that might be significant, as well as an Employee Ethics Mailbox (Buzón ético del empleado) and a Suppliers’ Ethics Mailbox (Buzón ético de los proveedores) to communicate conduct that may be irregular or entail a violation of the Company’s Code of Ethics.