√ 102-34 Remuneration policies 233 √ 102-35 Process for determining remuneration 237 √ 102-36 Stakeholders’ involvement in remuneration 237 √ 102-37 Involucramiento de los Grupos de interés en la remuneración 238 √ 16 102-38 Annual total compensation ratio 238 √ 102-39 Percentage increase in annual total compensation ratio 238 √ 5.-Stakeholder engagement 102-40 Stakeholder groups engaged by the organisation 241 √ 102-41 Collective bargaining agreements 101, 356 Iberdrola supervises the subcontracted activities performed, and does not deem it necessary to keep statistics regarding subcontracted personnel, except as regards health and safety 8 102-42 Identifying and selecting stakeholders 242 √ 102-43 Approach to stakeholder engagement 242 √ 102-44 Key topics and concerns raised 243 √ 6.-Reporting practice 102-45 Entities included in the consolidated financial statements and in the boundary of this report 273 √ 102-46 Defining report content and scope and topic boundaries 276 √ 102-47 List of material topics 278 √ 102-48 Restatements of information provided in previous reports It was not considered necessary to reformulate the information from prior reports during financial year 2018.