Financial year GRI 305 Emissions * 2016 Management approach (1031, 103-2 and 103-3) 132 √ 3, 12, 13, 14, 15 305-1 137, 316 √ 305-2 138, 316 √ 305-3 139 √ 305-4 135 √ 305-5 139 √ 305-6 142 √ 305-7 141, 317 √ GRI 306 Effluents and waste * 2016 Management approach (1031, 103-2 and 103-3) 145, 147 √ 3, 6, 12, 13, 14, 15 306-1 146 √ 306-2 147, 319 √ 306-3 162 √ 306-4 Iberdrola does not directly transport, import or export hazardous waste covered by the Basel Convention in any of the countries in which it engages in its activities.