In line with the recommendations set out in the Unified Good Governance Code and with benchmark international best practices, IBERDROLA has implemented and made available to its employees a channel of communication with the Audit and Risk Supervision Committee, the purpose of which is to provide information on a confidential basis regarding possible irregular conduct that may be potentially significant in the financial and accounting areas, as well as an Employee Ethics Mailbox to communicate conduct that may entail a violation of the Code of Ethics.