Based on the procedures performed and the evidence obtained, as described above, nothing has come to our attention that causes us to believe that the Sustainability Report of IBERDROLA S.A. for the year ended accordance with the G4 Sustainability Reporting Guidelines and Electric Utilities Sector Supplement of the Global Reporting Initiative, as detailed in item G4-32 of the Report, which includes the reliability of the data obtained, the adequacy of the information presented and the absence of significant deviations and omissions.