Responsibilities of IBERDROLA management IBERDROLA management is responsible for preparing and publishing “Annex Return Report” in accordance with the principles of the Global Reporting Initiative’s G4 Sustainability Reporting Guidelines relating to the completeness, accuracy and clarity of the information for stakeholders, as indicated in the “Second party opinion on Iberdrola’s Green Bond” document, which can be downloaded from https://www.iberdrola.es/webibd/gc/prod/es/doc/bono_verde.pdf..