Corporate Responsibility Report Spain 2015

About this Corporate Responsibility Report Besides sharing Accenture’s sustainability-related results, challenges and commitments, this corporate responsibility report has arisen out of a desire to be held accountable for our performance. The aim is to reflect the opportunities and challenges faced by the organization in a reliable, reasonable and honest way with the intention that all stakeholders may judge our sustainable management and its evolution over time through the commitments established in the Corporate Responsibility Framework Plan as articulated by the content index. As the Director of Corporate Responsibility, Almudena Rodríguez Beloso, is responsible for the content of the report and for presenting the company’s sustainability results and progress to management and our stakeholders.

Scope • The report includes Accenture, Sociedad Limitada and the following companies, which are 100 % held by Accenture, S. L.: Coritel, S. A.; Accenture Outsourcing Services, S. A.; and Alnova, S. L. The specific group of companies considered is indicated in cases where information is provided that is not within this general scope. • The information reported refers to fiscal year 2015, which began on September 1, 2014 and ended on August 31, 2015. This information is enriched with data that are relevant for readers as of the report date of publication.

Verification, seals and standards • The company has decided to have the report verified pursuant to international standard ISAE 3000 by an independent external provider; therefore, it contracted the firm KPMG Asesores, S. L. • As proof of transparency, the report received GRI confirmation that the “Content Index” criteria were correctly applied. • The report was prepared “in accordance” with the highly demanding “Comprehensive” option of the latest version of the GRI’s Sustainability Reporting Guidelines (G4). • The United Nations Global Compact “Advanced” level was renewed. • The directives of the most recent framework for the preparation of International Integrated Reporting Council (IIRC) integrated reports were followed. • Standard AA1000APS 2008 (AccountAbility Principles Standard) was followed.

(G4-3, G4-7, G4-23, G4-33, G4-48) 2 www.accenture.es

Content LETTER FROM THE COUNTRY MANAGING DIRECTOR FOR SPAIN

4

00

ACCENTURE, ON THE CUTTING EDGE OF THE DIGITAL TRANSFORMATION

7

01

CORPORATE RESPONSIBILITY IN SPAIN

13

02

COMMITMENT TO OUR CLIENTS

39

03

COMMITMENT TO OUR PEOPLE

57

04

COMMITMENT TO OUR SHAREHOLDERS

69

05

COMMITMENT TO SOCIETY

75

06

COMMITMENT TO INNOVATION

83

07

COMMITMENT TO THE ENVIRONMENT

91

08

COMMITMENT TO OUR SUPPLIERS

97

APPENDIX 1. SUPPLEMENTARY INFORMATION

101

APPENDIX 2. GLOBAL REPORTING INITIATIVE (GRI) CONTENT INDEX

111

APPENDIX 3. GRI REPORTING PRINCIPLES

129

APPENDIX 4. S ELF-ASSESSMENT OF THE IIRC’S GUIDING PRINCIPLES AND CONTENT ELEMENTS FOR INTEGRATED REPORTING 131 APPENDIX 5. UNITED NATIONS GLOBAL COMPACT PRINCIPLES

135

APPENDIX 6. SUSTAINABLE DEVELOPMENT GOALS

137

APPENDIX 7. OECD GUIDELINES FOR MULTINATIONAL ENTERPRISES

139

APPENDIX 8. INDEPENDENT ASSURANCE REPORT

141

Memory 2015 3

Letter from the Country Managing Director for Spain

The Recipe for Responsible Consulting at the New Accenture 2015 was a year for consolidating the foundation in order for the new Accenture to lead a transformation in business and the digital world. We are working in an environment of competition, breakthroughs and new business models where Accenture aspires to be the benchmark as it accompanies organizations, professionals and citizens in their discovery of opportunities and skills that are now within the reach of all. At Accenture, we’d like to be the ambassadors of the change to a new era in which technology connects us so we can grow together and enables us to collaborate by filling the gaps that generated so many inequalities and improving the way in which the world lives and works. It is technology that serves the most noble of the aims of Corporate Responsibility: balanced growth and equality-based collaboration. In 2016, we continue to consolidate this new Accenture in order to contribute to the sustainable development of the companies in which we operate. For this reason and after 50 years in Spain contributing to the generation of talent, innovation

and social and business development in this country, we can boast that we are a very national multinational company. The continuous co-existence of our business plans and our Corporate Responsibility commitments pushes us to be passionate about what we wish to achieve all while forcing us to be meticulous in how we do so. This inseparable duality at Accenture has inspired us to define our business and operational model as “Responsible Consulting”. I’ve always liked comparing the role of responsible consultants with that of honey bees: species capable of transforming nectar into honey all while also being the main pollinators in ecosystems with blooming plants. Again using this simile, Accenture aspires to be something like a hive made up of thousands of diverse yet perfectly organized professionals: we transform market demands into solutions and act as “biotic pollination vectors” (just like bees), who are capable of contributing to the reproduction of innovation and seeding the transformation within the organizations we work with.

(G4-1)

The difficulty of this “Responsible Consulting” model lies in that it requires a combination of effort, talent and perfectly synchronized principles. It is the formula that drives us to be able to commit to our customers when they need innovative solutions and offer the results our shareholders demand, to invest in the development of our professionals, to understand our suppliers, to be concerned about the most underprivileged and be respectful to the environment. And we do all of this under the strictest of compliance with our code of ethics and our “corporate values”, which have defined our culture for 50 years. This model is the recipe for our success and the market acknowledges us for it as proven by the rising trend in the sustainability indicators we are sharing in this corporate responsibility report. In an effort to share what we’ve learned, I encourage you to read it carefully although I’d like to highlight a brief preview of our contributions in Spain during fiscal year 2015: • € 815 million in turnover (14 % increase over the year before).

• A 10 % increase in share value in just one year (listing for the first time ever above $ 100). • 2,669 projects for some 500 customers (1,361 newly-created projects). • 50 % growth in Digital Services (now representing 23.5 % of our sales). • 10,000 professionals in 11 different companies. • The hiring of 1,800 professionals. • An investment of € 5.5 million in R+D+i. • More than 300,000 training hours. • The Accenture Foundation has processed more than 84,000 consulting hours free of cost and donated 1,642,524 euros. • Contracts with more than 2,300 suppliers, 85 % of whom are Spanish.

I’d also like to highlight our efforts in the area of transparency: this report -after being checked by external auditors- received the highly demanding GRI level, “comprehensive” option as per its Sustainability Reporting Guidelines. It has also once again achieved the “Advanced” level in the Progress Report due to the fact that we back the ten United Nations Global Compact principles. Moreover, Accenture Spain has followed the guidelines established in the IIRC Integrated Reporting Framework. I’d like to take this opportunity to thank everyone who has contributed to our achievements, what we are and what we wish to be for their confidence, efforts and commitment. Juan Pedro Moreno Country Managing Director for Spain

• The renewal of our environmental certificates at all offices all while minimizing environmental impacts. • 23,000 hours invested in ethics courses.

(G4-1) Memory 2015 5

Accenture, On the Cutting Edge of the Digital Transformation

Memory 2015 7

Accenture is a global company and a leader in professional services, which offers companies and organizations consulting solutions that are on the cutting edge of the digital transformation.

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Accenture We are an organization with global capabilities –yet with a markedly local character– that operates at the forefront of digital change to offer our clients Strategy, Consulting, Digital, Technology and Operational Services to make their business growth a reality. We help redefine their business models to adapt them to the new digital ecosystem and guide them through their operational transformation in addition to implementing the most advanced technologies to ensure process efficiency.

Strategy, innovation, customer service excellence, leadership and a concern for people are in the DNA of the New Accenture. A New Accenture where diversity, new business models, emerging technologies, direct relationships with users in their consumer experiences and the new means of communication are the dayto-day of our work.

At Accenture, we help our clients also be leaders as they digitally transform their businesses and industries with our services and our outstanding talent, which is personified by teams made up of professionals from fifty different countries, with more than seventy different degrees and in-depth knowledge and extensive experience in all areas of management, production and new digital business environments.

Memory 2015 9

Accenture in Spain • A limited liability company with headquarters in Madrid (Torre Picasso).  • 10,000 professionals in all working at the following firms:

2015 Figures

(Fiscal year from September 1, 2014 to August 31, 2015). 2,669 projects developed.  1,361 newly-created ones.

- Accenture, S. L. - Coritel, S.A. -A  ccenture Outsourcing Services, S.A.

€1,642,524 donated to social projects and an additional €239,486 contributed by professionals.

- Alnova Technology Services, S.L. - Accenture Holdings Iberia, S.L. - Customerworks Europe, S.L. - Energuia Web, S.A.

€5.5 million in R+D+i investments.

- S ervicios Bancarios de Tecnología de la Información, S. L.

€815 million in turnover.

More than a hundred thousand hours of social activities provided by Accenture professionals. 83,978 free proffesional services hours and 1,819 volunteer hours.

- Avanade Spain, S. L. - Informació i Tecnologia de Catalunya, S. L. - Informática de Euskadi, S. L.  • Nearly five hundred clients. • 80 % of the IBEX 35 companies and sixty three out of the largest one hundred companies in Spain are our clients.

WE HELP OUR CLIENTS TO TRANSFORM, NOT TO BE TRANSFORMED.

Bilbao Zaragoza

Barcelona

Madrid

Valencia

Seville Málaga

36 9 offices.

36 solutions centers in Spain.

(G4-4, G4-5, G4-7, G4-8, G4-9, G4-DMA) 10 www.accenture.es

Accenture in the world • 4,000 clients in more than 120 countries. • In more than 40 industries. • 358,000 professionals in fiscal year 2015 (more than 373,000 as of the close of the first semester of fiscal year 2016). • Offices in more than two hundred cities in 55 countries.

2015 Figures

(Fiscal year from September 1, 2014 to August 31, 2015). 31 billion dollars in net earnings worldwide.

• Nº 1 as independent technology service provider. • The top one hundred clients have been working with Accenture for five years and ninety-seven for ten years. • 89 FORTUNE Global 100 companies and more than 75 % of the FORTUNE Global 500 companies are clients.

11 % increase in local currency in comparison to 2014.

10 % increase in share value.

626 million dollars in R+D+i investments.

No. 49 on the Fortune list of the World’s Most Admired Companies.

(G4-4, G4-6, G4-8, G4-9, G4-DMA) Memory 2015 11

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Corporate Responsibility in Spain

Memory 2015 13

Creating value today... for tomorrow ... preserving our legacy over time ... providing value to all the stakeholders. A reliable management model ... without sacrificing our principles ... and maintaining our commitment to the sustainable development of society. That is how we understand our CORPORATE RESPONSIBILITY; that is our commitment to SUSTAINABILITY.

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1.1. Creating value today... for tomorrow The Accenture corporate responsibility strategic vision aims to foster the sustainable development of the companies in which it operates and improving the way in which the world lives and works. This way of understanding business unfolds in a responsible management model based on a constant search for economic, social and environmental balance. Only in this way will we be capable of encouraging the creation of real value in the present all, while preserving the heritage that belongs to future generations. •E  conomic approach. The first responsible action in any company is optimizing its resources to boost efficient business growth, which guarantees productivity in its financial management. This is the only way to achieve economic performance, which ensures the necessary profitability to safeguard an organization’s longevity as well as its capacity to generate wealth, development and trust throughout the entire value chain. Moreover, as a listed company, we report our financial results periodically and transparently. •S  ocial approach. The importance Accenture has always given to people is based on a conviction that long-term sustainability and business positioning are completely aligned with stakeholder commitment and satisfaction. As a result of this, one distinctive characteristic is the implementation and continuous improvement of initiatives and policies aimed at promoting the development and wellbeing of the different groups that interact with Accenture. •E  nvironmental approach. The organization fosters respect for the

environment by promoting programs aimed at reducing its impact on the environment and spreading awareness among all stakeholders of environmentally friendly habits. It is along these lines that the evaluation and monitoring of our environmental performance is channeled through the implementation and maintenance of a Environmental Management System at all of our offices. In order to guarantee the content and quality of the information reported, the GRI G4 Sustainability Reporting Guidelines was taken into account. For more details, see: “Appendix 1. Supplementary Information”, “Appendix 2. Global Reporting Initiative (GRI) Content Index” and “Appendix 3. GRI Reporting Principles”.

FOSTERING REAL VALUE CREATION TODAY TO HELP PRESERVE OUR HERITAGE FOR FUTURE GENERATIONS.

The mission of the Accenture Spain Corporate Responsibility unit, which reports to Management, is to ensure value creation from the present for the future in being responsible for the development, implementation and monitoring of a sustainable development strategy that takes in account the concerns of all stakeholders. In doing so, it performs an observatory role as concerns any market trend or client or stakeholder demand, which may represent a risk or an opportunity.

(G4-2, G4-26)

Memory 2015 15

1.2. ... preserving our legacy over time

The Corporate Responsibility Program outlines the legacy of the values that have governed the company’s decision making from the beginning, is completely aligned with the business plans and goals and the objective is to both ensure business profitability and sustainability over time as well as to generate real value for society at large and future generations. In order to offer more and better responses to its stakeholders’ needs, expectations and concerns, Accenture Spain has followed the International Integrated Reporting Council (IIRC) framework for preparing integrated reports. This report takes into account the principles and content elements established in said IIRC framework (see Appendix 4) after adapting them to Accenture Spain’s activities and reality so as to publish relevant information on its strategy, management, results and outlook.

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This approach goes beyond the triple bottom line as it offers an idea of how the organization creates value in the present in order to continue doing so in the short-, medium- and longterm future. To do so, the programs Accenture is working on in order to contribute to sustainable development have been outlined and the goals have been shared in addition to the main market risks, opportunities and trends. Moreover, the challenges and uncertainties have also been identified as have the measures planned to attain good performance in the future.

Besides sharing information on the fiscal year ended, Accenture publishes data in this report on the current fiscal year and the challenges we have proposed to share how we plan to create value in the present all while being concerned about building warehouses of value for the future. The value of all of the capitals Accenture has which are interrelated in the day-to-day just as in this report will contribute to its business development now and in the future. What follows is a description of the six main capitals Accenture uses to store value.

Memory 2015 17

Six main Accenture capitals to create and store value Intellectual capital

Sector capital

Human capital

The five Accenture business divisions (Consulting, Strategy, Digital, Technology and Operations) are the drivers of innovation around which the company’s intellectual capital revolves. They help strengthen its capacities and capabilities as well as develop its knowledge capital, thereby creating, acquiring and managing the key assets to offer clients integrated services.

By combining exhaustive capacities in all sectors and business areas and extensive research into the activities of the most successful companies in the world as well as deep knowledge of each industry, Accenture collaborates with its clients to help them become high-performing businesses and public administrations and offers them the specific solutions required by each market.

Accenture’s sustainability and positioning depend on one key asset for any consulting firm: its human capital. Our objective of responding to new business requirements and anticipating the future market scenarios demands the utmost alignment between our business strategy and our human resources strategy. Therefore, we focus on attracting and retaining the best talent, providing competitive and outstanding careers and training, fostering ethics and equal opportunities, defending diversity and inclusion, facilitating dialogue and increasing our people’s flexibility and wellbeing.

To this end, we offer our clients added value based on a very diverse range of exclusive patented projects, our own processes and methods and the talent of hundreds of thousands of people with extensive experience, among others. In order to protect Accenture’s intellectual property, we take into account the laws on patents, trade secrets, copyrights and trademark rights as wells as contractual agreements. Moreover, our internal policies respect intellectual property rights held by third parties as well as clients, partners, suppliers and others. One of the best ways to enrich this capital all while stimulating a desire to overcome the changing market challenges is to innovate. New solutions are developed through the Spain “InnovAcción” Program so that our business, our clients’ businesses and that of other stakeholders can adapt to the new environment and lead the new era.

MORE INFORMATION THE CHAPTERS “COMMITMENT TO OUR CLIENTS” AND “COMMITMENT TO INNOVATION”.

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By using our sector knowledge, experience offering services and our technological capabilities, we can identify new business trends and technology and develop solutions to help clients in each industry enter new markets, increase revenue in existing markets, improve their operational performance and offer their products and services more effectively and efficiently. This extensive experience represents our sector capital, which we classify into five industries: • Communications, Media and Technology. • Financial Services. • Health & Public Service. • Consumer Goods, Retail & Travel Services, Industrial, Life Sciences (Products). • Chemical & Natural Resources, Energy and Utilities (Resources).

MORE INFORMATION IN THE CHAPTER “COMMITMENT TO OUR CLIENTS”.

We are aware that a company’s prestige is due to the talent, experience, skills and motivation of the hundreds of thousands of people that have committed to –and remain committed to– linking their professional lives to Accenture.

MORE INFORMATION IN THE CHAPTER “COMMITMENT TO OUR PEOPLE”.

Financial capital Accenture has always been faithful to the principle of maintaining the necessary profitability to guarantee its business longevity, prove itself as an attractive investment and create value for shareholders. As a company that is listed on the New York Stock Exchange, one of its main responsibilities is creating value in the short-, medium- and long-term. Moreover, Accenture uses all of its financial funds not only to provide services but also for the investments needed to maintain the value of all of its other capitals.

MORE INFORMATION IN THE CHAPTER “COMMITMENT TO OUR SHAREHOLDERS”.

ALL THE CAPITALS THAT ACCENTURE HAS TO CREATE VALUE WILL CONTRIBUTE TO THE DEVELOPMENT OF THE BUSINESS, TODAY AND IN THE FUTURE.

Natural capital

Respect for the environment and the implementation of programs aimed at reducing its impact on the environment are integrated in the organization’s day-to-day through its Environmental Management System, which covers all of the processes and best practices that influence the environment. Moreover, Accenture is not only committed to reducing its environmental impact but also to promoting awareness among its stakeholders in order to preserve the natural capital received which must be delivered to future generations.

MORE INFORMATION IN THE CHAPTER “COMMITMENT TO THE ENVIRONMENT”.

Relationship capital As outlined in the IIRC International Integrated Reporting Framework, relationship capital includes “the institutions and the relationships within and between communities, groups of stakeholders and other networks, and the ability to share information to enhance individual and collective well-being”. This capital includes “shared norms, and common values and behaviors; key stakeholder relationships, and the trust and willingness to engage that an organization has developed and strives to build and protect with external stakeholders; and intangibles associated with the brand and reputation that an organization has developed”.

For this reason, one of the main objectives of the Accenture Spain Responsible Consulting Master Plan lies in creating value for all stakeholders and for society at large, thereby fostering the development of our social and relationship capital. Accenture strengthens its long-term relations with clients based on trust. Its makes financial investors and shareholders loyal by demonstrating accountability. It establishes ties with its professionals, which go beyond their employment contract through contact with our alumni group. It commits to suppliers to form teams. We have created an innovative ecosystem that connects to groups need yet which were not in contact. We collaborate with the most relevant institutions in Spain and show a concern for the most underprivileged and for those who help them through the Accenture Foundation.

MORE INFORMATION IN THE SECTION “... PROVIDING VALUE TO ALL THE STAKEHOLDERS”.

Thus, it is very important to Accenture to establish and maintain solid bridges that foster relationships of trust with current and potential stakeholders.

Memory 2015 19

1.3. ... providing value to all the stakeholders Materiality Once again this year, a materiality study has been conducted for the reporting period in order to determine and prioritize the relevant aspects which, if not taken into consideration, could pose a risk to the company’s sustainability. To this end, all aspects that may affect Accenture’s business feasibility, market positioning or reputation are considered material. Therefore, they include all matters, which could have consequences for one or more stakeholders if ignored. The results of the materiality study, our stakeholders’ expectations, the positive and negative impacts of our activities, market trends and sector opportunities are analyzed and interpreted by the Corporate Responsibility Area and the conclusions are shared on a regular basis with company Management so the information obtained may be taken into account when making decisions and planning strategy. The process includes reviewing, updating and prioritizing the programs and actions related to the seven commitments acquired through the Accenture Spain Responsible Consulting Master Plan.

Furthermore, the proper steps have been followed to identify relevant aspects and matters, prioritize them to determine their materiality and validate the results when determining the content of this report as well as the extent to which each is covered. Once published, the report is subject to a review process to begin preparation for the following cycle, always applying the GRI principles related to each one of the steps: “Sustainability context”, “Materiality”, “Completeness” and “Stakeholder inclusiveness”. The process begins by identifying the aspects and matters that are relevant to Accenture considering both our complete sustainability approach as well as the influence they may have on our main stakeholders. Besides starting with the detailed reflection on both points in this chapter, the list of GRI indicators was taken into account and completed with matters that are relevant to our value capitals and with emerging matters that must now be cared for as they will be important over time. Once the preliminary list of matters was prepared, the relevance of each one was evaluated which is a key aspect to beginning the prioritization process. Then, new mechanisms for stakeholder inclusiveness were added to the already existing ones in order to enrich the determination of the influence on stakeholder evaluations and decisions and their combination with the importance of the economic, social and environmental impacts. At the same time, the Accenture Spain Corporate Responsibility Area analyzed all of the information collected and determined the importance of the economic, social and environmental impacts based on factors such as the probability and

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severity of the impact, the risks and opportunities, long-term performance and influence on competitiveness, among others. Special attention has been paid in this materiality study to information from the following sources: • Clients: analyses of the concerns and expectations of our clients, by sectors. • Professionals: professional satisfaction level, with the possibility of analyzing its evolution and segmenting it by professional category, company, group, geographic location, etc. • Investors and shareholders: analyses of comments and questions related to the financial information Accenture communicates and publishes on a quarterly and annual basis. • Suppliers: assessment of supplier expectations, broken down by size and sector. • Competitors: interpretation of the results and challenges faced by our competition. • Sector opinion leaders: a study of the demands, risk and opportunities in the market in which companies like Accenture operate. •S  ocial opinion leaders: identifying trends that have an impact on social opinion leaders in the area of corporate social responsibility. •P  ress analysis.

(G4-18, G4-27)

Economic aspects

Social aspects

• Economic performance. • Market presence. • Indirect economic impacts. • Procurement practices.

Labor practices and decent work

Environmental aspects • Materials. • Energy. • Emissions. • Products and services. • Compliance. • Supplier environmental assessment. • Grievance mechanisms.

The table shows the matters on the GRI list that have passed the materiality test because they were evaluated as significant impacts (positive and negative) which are important to a main stakeholder in addition to other material matters. All of them are a part of the content of this report. These aspects are given certain priority the more the stakeholders that value them and the more important the impacts, as reflected in the level of coverage granted throughout the report. At Accenture, we are aware that material matters may have an impact in and outside the organization as any impact, which seems to be only external a priori, ends up affecting the sense of belonging and productivity of internal stakeholders. Likewise, any impact which seems only internal a priori, ends up affecting the company’s profitability and image which are key to external stakeholders.

• Employment. • Labor/management relations. • Occupational health and safety. • Training and education. • Diversity and equal opportunities. • Equal remuneration for women and men. • Supplier assessment for labor practices. • Grievance mechanisms. Human rights • Investment. • Non-discrimination. • Freedom of association and collective bargaining. • Grievance mechanisms.

THE MATERIALITY STUDY BRINGS CORPORATE RESPONSIBILITY CLOSER TO BUSINESS, HELPING IT IDENTIFY MARKET THREATS AND OPPORTUNITIES.

Society • Local communities. • Anticorruption. • Anti-competitive behavior. • Compliance. • Supplier assessment for impacts on society. • Grievance mechanisms. Product responsibility • Marketing communications. • Customer Privacy. • Compliance.

Other material aspects • Innovation. • Business excellence. • Talent attraction and retention. • Security of physical information and cybersecurity. • Intellectual property. • Digital transformation.

The list of material matters established is used to begin the validation process in order to evaluate how our economic, social and environmental performance shall be transmitted to the different stakeholders in a reasonable and balanced manner. Following the validation process, the material matters must be transformed into basic content with stakeholder inclusiveness. Therefore, the GRI information quality principles of balance, comparability, accuracy, timeliness, clarity and reliability were also taken into consideration. Finally and after the report is published, the internal review process begins to adapt the list of material matters to market changes and the priorities of the different stakeholders as concerns sustainability.

(G4-18, G4-19, G4-20, G4-21, G4-27)

Memory 2015 21

Stakeholder inclusiveness One of the main objectives of the Corporate Responsibility Program is to build solid bridges with each stakeholder that foster relationships of trust and lead to real value generation for all, thereby contributing to the sustainable development of the companies in which it operates. Thus, Accenture considers all people or groups which in some way may influence its results or that may be affected by its actions and decisions as stakeholders. To this end, the main Accenture stakeholders have been determined after an exhaustive internal and external analysis process as our clients, professionals, shareholders and suppliers as they are the groups with the greatest capacity to influence our short and long-term activities. The complete classification is periodically reviewed and updated, if necessary.

In order to defend the interests of each stakeholder, the Corporate Responsibility Unit maintains direct contact with different groups such as clients in all sectors and professionals of all categories all while working with representatives of different segments in order to understand each of their expectations. Furthermore, all stakeholders are represented throughout the process of preparing and verifying the report in order to ensure the report provides the information they expect from Accenture. In order to understand their concerns, manage them and offers a response, we have considered the three principles of standard AA1000APS 2008 (AccountAbility Principles Standard): inclusivity, relevance and response capability, which have guided us in the process of including representatives of all stakeholders so that each group may find a response to their expectations, interests and concerns. This way of working has to do with the desire Accenture has always had to establish and maintain two-way

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lines of dialogue with its stakeholders for two purposes: on the one hand, to understand each of their views on our company’s economic, social and environmental performance; and on the other hand, to identify each group’s concerns and expectations in order to effectively resolve them and take them into account when making decisions. Besides sharing Accenture’s sustainability-related commitments, challenges and results, this report has arisen out of a desire to be held accountable to our stakeholders for our economic, social and environmental performance. The main channels of communication we have established and continuously maintain with our stakeholders are outlined below.

(G4-24, G4-25, G4-26)

Main communication channels Clients • Spain Corporate Responsibility Report. • Website www.accenture.es • Microsite 50th anniversary. • Social media: Facebook, LinkedIn, Twitter, YouTube and Google Plus.

• Physical mailings: studies, Christmas book, etc. • Presence in the media and advertising. • Specific e-mail for clients.

Professionals

• Customer satisfaction management.

• Spain Corporate Responsibility Report.

• Online magazine Outlook.

• Website www.accenture.es

• Direct communication with project managers and their teams.

• Microsite 50th anniversary.

• Organization and participation in different forums, meetings, working breakfasts, conferences, congresses, etc. • Participation in business and sector institutions. • Digital mailings: e-cards, newsletters, studies, etc.

• Social media: Facebook, LinkedIn, Twitter, YouTube and Google Plus. • Internal social media: Circles, Collections, Yammer and The Stream. • Internal Accenture portals. • Mobile application. • “Tu eres el centro”. • Periodic corporate communications: newsletters, webcasts and emails.

• Periodic internal meetings: committees, internal events, breakfasts with management, etc. • Professional satisfaction survey (Engagement Pulse Survey). • Performance mentoring and monitoring program. • Communities. • Professional forums. • Campaigns and courses aimed at fostering a sense of belonging. • Specific e-mail for clients. • Several new internal communication channels have been launched in fiscal year 2016 as part of the internal visibility campaign related to our new Country Managing Director: Face-to-face JP forums with the Country Managing Director; microblogs; the Country Managing Director electronic inbox.

(G4-24) Memory 2015 23

Shareholders

Social organizations

• Spain Corporate Responsibility Report.

• Spain Corporate Responsibility Report.

• Website www.accenture.com

• Website www.accenture.es

• Social media: Facebook, LinkedIn, Twitter, YouTube and Google Plus.

• Accenture Foundation website: www.fundacion.accenture.com

• Periodic financial reports.

• Microsite 50th anniversary.

• Organization and participation in different meetings, forums, conferences, congresses, etc.

• Quarterly webcasts.

• Social media: Facebook, LinkedIn, Twitter, YouTube and Google Plus.

• Publications, the media and advertising.

• Organization and participation in different forums, meetings, conferences, congresses, etc.

• Dedicated e-mail: [email protected]

• Relations with shareholders, investors and financial analysts. • Active participation in expert and specialist forums. • United States Stock Market. • Advertising and the media. • Specific e-mail for clients.

Suppliers • Spain Corporate Responsibility Report. • Website www.accenture.com • Social media: Facebook, LinkedIn, Twitter, YouTube and Google Plus.

• Advisory Board. • Periodic meetings and direct communication with different social organizations.

Candidates

• External publications.

• Website www.incorporate.accenture.com

• NGO and social organization websites: Fundación Española de Fundaciones, Seres, Compromiso y Transparencia, Hazloposible, etc. • Accenture Foundation e-mail: [email protected]

• Vendor Portal.

• Dedicated e-mail: [email protected]

• Specific supplier sustainability survey.

• Quarterly newsletter Juntos por el Empleo (Together for Employment).

• Direct communication and face-toface meetings.

• Accenture Foundation website “Together for Employment” section www.accenture.com/es-es/juntosempleo.aspx?src=SOMS

• Advertising and the media.

• Connection between large and innovative companies: Pasion>ie, Marketplace, Premios ICEA Seguros, The South Summit, RSC con Emprendedores.

•Specific e-mail for clients.

• Spain Corporate Responsibility Report.

• Face-to-face activities at universities and our offices. • Social media: Facebook, LinkedIn, Twitter, YouTube and Google Plus. • Newsletters, e-cards, blogs and periodic hangouts. • Employment websites: Infojobs, JobandTalent, Recruiting Erasmus, Club MBA, Alumni Global Search. • Sports sponsorships at universities in Madrid and Catalonia.

‘Alumni’ Innovative ecosystem • Spain Corporate Responsibility Report. • Website www.accenture.com • Social media: Facebook, LinkedIn, Twitter, YouTube and Google Plus. • UAM Chair-Accenture Awards. • The Enterprise Creation Program at Universidad Politécnica de Madrid. • Innovation Times Newsletter.

• Spain Corporate Responsibility Report. • Website www.accenturealumni.com • Microsite 50th anniversary. • Social media: Facebook, LinkedIn, Twitter, YouTube and Google Plus. • Annual face-to-face meetings in Madrid, Barcelona, Bilbao, Valencia and Seville. • Monthly communications with updated information. (G4-24)

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Memory 2015 25

Responsible Consulting Master Plan The commitments acquired by Accenture with its stakeholders are outlined in the Responsible Consulting Master Plan, which aims to reinforce responsible behavior on all levels of the organization and ensure that sustainable development principles are included in all areas of the company. The Plan unfolds around seven large blocks that embody the commitments acquired with our clients, people, shareholders, society, innovation, the environment and our suppliers. All of this, under an umbrella of ethics and compliance. This plan coordinates the challenges voluntarily assumed by Accenture Spain and is broken down into programs that are set up and prioritized considering the performance indicators as well as the annual conclusions of the materiality study and analysis of stakeholder expectations. This means it is a living plan, which is periodically updated as of approval. As a result of the consolidation and monitoring of these seven blocks of commitments done, Accenture can prove that it has a “responsible consulting” model because it knows how to be close to its clients when they need innovative solutions, in favor of its shareholders when they demand results, involved with the development of its professionals, understanding with its suppliers and concerned about the most underprivileged and environmental respect. This report is structured like the Responsible Consulting Master Plan and outlines the focus, challenges and initiatives that have arisen from each one of the seven commitments acquired with Accenture stakeholders.

(G4-2)

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Responsible with Our Clients

Responsible with Our Shareholders

Responsible with Innovation

Business excellence and an outstanding proposal that includes the different specialties in a single customized value offer allow us to offer quality services, which meet our real and potential clients’ needs. Accenture focuses its commitment to its clients on attaining the best results today in a view towards sustainable development to ensure tomorrow’s results. All of this is our reason for being, converting the trends offered today by the market into opportunities and benefits for our clients. This is what the sustainability of our business depends on and what motivates us to continue working with all types of clients on their challenges so they may be more competitive and productive.

Accenture has always been faithful to the principle of maintaining the necessary profitability to guarantee its business longevity and prove itself as an attractive investment as a listed company with a sustainable vocation. Our desire to generate value for shareholders increases our value in the market and becomes a never-ending cycle, which forms the basis for continuously building our long-term strength. When efficient and responsible management of all resources and capitals is complemented with principles of transparency and financial ethics, the company achieves support from investors and shareholders alike.

Accenture’s marked orientation towards client satisfaction and the development of its professionals leads us to considering innovation as the essence of our business, which encompasses the entire company and its environment. Thanks to this, ideas are transformed into value. Thus, innovation covers the entire ecosystem in which our company operates, becoming a distinctive sign and a guarantee for competitiveness and sustainability.

Responsible with Our People The prestige the company has attained is due to the talent of the hundreds of thousands of people that have committed to and remain committed to linking their professional lives to Accenture. Always being able to rely on the best professionals is the fundamental reason our clients continue trusting in Accenture, which believes human resource management is key to guaranteeing the sustainability of the business over time. One result of this is the objective of offering an outstanding and innovative value proposal to our professionals, of being an attractive option for those who are not yet a part of Accenture and maintaining close ties with those who have been with us at some time. Moreover, Accenture has become a school of professionals that contributes to the sustainability development of the companies in which operates due to its capacity to generate quality employment.

Responsible with Society The social concerns of our professionals and their will “to help those who help” by using what Accenture knows best for the social sector is channeled through the Accenture Foundation. All of this is done under the global Skills to Succeed initiative, paying special attention to social organizations that focus on training the most underprivileged as a means to achieving their independence. Moreover, our active collaboration with the most relevant institutions in the academic, cultural and business areas allows us to contribute to the sustainable development of the society we belong to.

Responsible with the Environment In a company with a sustainable vocation as is ours, respect for the environment is an essential requirement which is materialized through our Environmental Management System. For this reason, spreading environmental awareness among all stakeholders and implementing programs aimed at reducing environmental impacts and the efficient use of resources are integrated in our operations. This attitude is just another example of the responsibility we feel towards future generations. Responsible with Our Suppliers Accenture applies the principles of sustainability in its commercial relations with suppliers, promoting these values throughout the supply chain. Accenture bet by those suppliers that share their values and principles, key to the prevention of risks, the protection of the reputation, and therefore, the sustainability of its business. All this without forgetting our contribution to the economic and social development of our country betting for local suppliers.

(G4-2) Memory 2015 27

1.4. A reliable management model Accenture corporate governance The Accenture corporate governance model ensures worldwide that our operations are guided by the strictest requirements of ethics and integrity in each area and each situation. In order to do so, a set of guides and policies define the basic principles of action that regulate Management’s decision making as well as the duties, composition and performance of the highest governing body and its committees. The highest corporate governance authority at Accenture throughout the world is the Board of Directors, which is responsible for preparing, developing and controlling the company’s strategy, operations and management as well as supervising its management, to which it delegates the authority to lead the company’s day-to-day operations, all under principles of transparency. Most of the members, 33 % of whom are women, are external and independent individuals who are engaged in international business. Of the twelve members comprising it as of the close of this report, only the Chairman and CEO work at Accenture. This is the person who signs the global Corporate Citizenship report outlining the organization’s social and environmental performance. You may access the Corporate Citizenship Report at https://www.accenture.com/ us-en/corporate-citizenship-report. The skills and profiles of the members of the Board of Directors are periodically reviewed in order to adapt to the current market demands. They are expected to act with integrity and frankness, acquire deep knowledge of Accenture’s business in order to exercise proper 28 www.accenture.es

judgement in complying with their supervisory duties as well as respect its corporate culture and values. Moreover, they must be up to date on issues that affect the company and its activities as well as be familiar with the organization, team and Accenture’s management operations in relation to the performance of their responsibilities. All of the members of the Board of Directors, whether Accenture professionals or external to the organization, must act in accordance with the Code of Business Ethics, which is of mandatory compliance and includes strict adhesion to policies related to conflicts of interest, confidentiality and ethical conduct.

THE ACCENTURE CORPORATE GOVERNANCE PAYS SPECIAL ATTENTION TO FOSTER AN ETHICAL ENVIRONMENT AND RELATIONS OF CONFIDENCE WITH EVERY STAKEHOLDER.

Its main duties, which it performs along with the Management Committees, are as follows: • To review and approve strategic and financial plans which are aimed at achieving the company’s mediumand long-term success. • To analyze the progress and evolution of plan execution and modifications in response to the changing external business conditions. • To evaluate and define the remuneration and compensation granted to the chairman and CEO and other executive officers. • To detect and analyze the main risks Accenture faces and develop adequate strategies to handle and manage them. • To review and approve any changes needed for better business management. • To certify that the financial information published by Accenture is accurate and complete and respects all current laws and the company’s ethics commitments. Four permanent committees comprise the Board of Directors, as indicated below: • Audit Committee. Its duties and responsibilities include supervising Accenture accounting and internal control and financial statement reports; legal and regulatory compliance; controlling and supervising auditors and their independence; and internal auditing.

(G4-34, G4-39, G4-41, G4-42, G4-43, G4-LA12)

• Compensation Committee. Its duties include supervising matters relating to Accenture executive remuneration, the administration and management of the organization’s benefit plans and compensation to the Board of Directors. • Finance Committee. It supervises the structure of Accenture capital and corporate financial activities; the philosophy and strategy used in stock repurchases; treasury and the management of financial risks; the management of pension plans; the most important acquisitions; and insurance plans. • Nominating and Governance Committee. It is responsible for defining corporate governance principles including evaluating members and managing appointment processes. Accenture corporate governance, the flexible structure of which allows it to rely on extensive internal and

external experience, dedicates special attention to fostering an ethical environment and relationships of trust with each stakeholder as well as guarantee compliance with the legal regulatory requirements in each country where Accenture operates as well as internationallyagreed standards. The website www. accenture.com has a section entitled «Corporate Governance» which outlines all information on the highest governing body and the committees responsible for ensuring transparency and integrity in Accenture management and the actions of its highest authorities.

Risk identification and management

Finally, as a global company that is listed on the New York Stock Exchange, all competences relating to Accenture corporate governance affect the company globally. The responsibility for transmitting the guidelines that must be implemented in each geographic area and country to the local teams lies with each one of the global managers.

Moreover, coordination for the organization’s risk management program (ERM), which was designed to identify, evaluate and manage exposure to different types of risk, is the responsibility of the Chief Operating Officer.

 ORE INFORMATION ON THE AUDIT COMMITTEE AT M WWW.ACCENTURE.ES/COMITE-AUDITORIA.  ORE INFORMATION ON THE COMPENSATION COMMITTEE M AT WWW.ACCENTURE.ES/COMITE-COMPENSACION. MORE INFORMATION ON THE FINANCE COMMITTEE COMMITTEE AT WWW.ACCENTURE.ES/COMITE-FINANCIERO. MORE INFORMATION ON THE NOMINATING AND GOVERNANCE COMMITTEE AT WWW.ACCENTURE.ES/COMITE-NOMBRAMIENTO.  ORE INFORMATION ON THE CORPORATE GOVERNANCE AT M HTTPS://WWW.ACCENTURE.COM/ T20151030T164723__W__/US-EN/_ACNMEDIA/ACCENTURE/ PDF/CORPORATE%20GOVERNANCE%20GUIDELINES.PDF

(G4-2, G4-14, G4-34, G4-41, G4-42, G4-43, G4-LA12)

One of the objectives of the Accenture Responsible Consulting Master Plan is to ensure business sustainability over time meaning anticipating risks and proper handling to prevent them are some of the most material matters considered by the organization. This process begins on a global scale with the Board of Directors, which is responsible directly and through its permanent committees for supervising risk management throughout the entire company.

Under this program, operational, strategic and financial risks to Accenture are identified and the expected impacts of each one are evaluated as well as the likelihood of occurrence and efficacy of mitigation strategies in addition to preparing plans to control, manage and minimize these risks. Moreover and in order to supervise specific areas of risk management, the Board of Directors receives quarterly reports from the presidents of the four permanent committees: • Audit Committee. It reviews the company’s guidelines and policies relating to risk evaluation and management as well as the main financial risks Accenture is exposed to including monitoring and control. • Compensation Committee. It analyzes the organization’s compensation policies and practices and evaluates whether any of the risks identified are highly likely to occur and could have a material negative impact on the organization.

Memory 2015 29

• Finance Committee. It reviews risks related to financial management that may affect the organization ranging from foreign currency exchange rate risks and risks related to the injection of liquidity and most important acquisitions to the company’s insurance and pension policies. • Nominating and Governance Committee. It evaluates the efficacy of the Board of Directors, particularly focusing on the most critical problems and risks. The importance granted to risk management at Accenture demonstrates that we believe it is a process that involves identification, control, management and ongoing improvement. Therefore, we have developed a map of risks related to the activities performed by our company worldwide: • Business and operational risks. In recent years, the highly competitive and changing market in which Accenture operates has led to our company focusing its strategy and investment efforts on strengthening its capacity to develop and implement services and solutions in the areas of Strategy, Consulting, Digital, Technology and Operations that anticipate our clients demands and needs and follow their rhythm. In Spain, very competitive average cost levels, the high level of specialization and renowned experience Accenture enjoys in the market help ensure very high quality and reliability in the execution of client projects and this is the best guarantee for our company’s positioning.

• F inancial risks. In this area, the following aspects stand out: – Market risk, cash flow and fair value interest rate risk. Accenture does not hold any important interest-bearing assets; the revenue and cash flows from its operating activities are rather independent with respect to variations in market interest rates. An interest rate risk arises from long-term third-party resources. – Credit risk. This type of risk arises from cash and cash equivalents, deposits with banks and financial institutions as well as clients including outstanding accounts receivable and compromised transactions. – Liquidity risk. Wise management of this risk involves maintaining sufficient cash and securities, the availability of financing through sufficient sums of compromised credit facilities and the capacity to liquidate market positions. Cash flows from operations, debt capacity under different credit facilities and available treasury reserves are the main sources of liquidity. – Foreing exchange rate risk. As it operates in an international arena, Accenture is exposed to exchange rate risks in currency transactions, especially US dollars. Exchange rate hedges are managed and contracted by the responsible department. •R  eputational risks. Since it is a responsible company, all Accenture professionals are required to know and follow the Anticorruption and Business Practice Compliance Program. Moreover, the company has implemented prevention policies and procedures so it may anticipate, manage and control risks.

For this reason and as a company with a sustainable, long-term vocation, Accenture places great importance on anticipating and preventing reputational and corruption-related risks in all forms. •E  conomic risks. The social and economic uncertainty of the market has affected business confident and clients now prioritize expenditure reduction in order to guarantee their business longevity or delay investments in innovation and new technologies, which can cause the end of contractual relationships. For this reason, Accenture’s success is based on attaining a balance between the most efficient and innovative solutions and our clients needs and demands. The Legal Advisory team plays a key role in this way of building a robust and reliable organization through risk management. Its main duty is to support the business, minimize risks and ensure compliance with the laws and company policies. The Legal Department prevents and avoids situations that may harm the organization’s sustainability and longevity. As part of its work, its commitment to working against corruption in all its forms, including extortion and bribery, as established in the company’s anticorruption policies and Code of Ethics, stands out. Moreover, Accenture follows the OECD Guidelines for Multinational Enterprises as can be seen in Appendix 7 of this report.

(G4-2, G4-14) 30 www.accenture.es

1.5. … without sacrificing our principles

Our Ethic, a matter of trust As a global company that has been present in Spain for more than 50 years, ethics is one of the fundamental pillars of Accenture’s business development. It’s a solid commitment that offers trust which we are continuously renewing and reinforcing. We live in a world in which we cannot compromise our ethical standards at all. We must ensure our integrity and reputation in the way we do business and manage our company in each country without tolerating any gaps. This is why our clients, our people and our stakeholders can trust us. Our strength lies in integrating the Code of Ethics with our corporate values by applying rigorous performance standards to each one of our procedures. All of this guarantees a business ethics model that is shared by the entire organization. This renewed commitment was recognized for the ninth consecutive year by the Ethisphere Institute, which included Accenture on the list of most ethical companies in the world (G4-56, G4-HR2-G4-DMA)

The trust offered by a solid ethics model The Accenture ethics program is outlined in our Code of Business Ethics, which establishes an ethical framework of behavior expected in everything we do: from providing our services to clients and developing our sales activities to improving our company’s brand, prestige and transparency. Our Code of Business Ethics is based on Accenture’s six corporate values (core values) and reinforces and drives our culture of regulatory compliance as well as our ethic conduct and responsibility. Corporate values shape the group’s culture and define the character of our company. They are the basis for our way of working and making decisions. Acting with integrity and in accordance with the law not only involves doing what is correct but also has a tangible impact on our performance and reflects our character as a company in the eyes of our stakeholders and society in general.

The Code of Business Ethics illustrates how to implement our corporate values so each one of us may contribute to Accenture’s success and describes how to apply them in a practical way to our day to day. What are known as action statements reflect what we must do to comply with the law as well as Accenture’s internal policies and practices. Moreover, it outlines how to be a “responsible corporate citizen”, highlighting the importance of ongoing efforts to positively contribute to the communities where we live and work. The Code of Business Ethics, which has been translated into 19 languages and is available on our global website, is applicable to all Accenture professionals and all those who work for it or on its behalf in any country. Accenture Spain has had corporate values for fifty years. The Code of Business Ethics, as it is known today, was developed back in 2001 when Accenture was first listed on the New York Stock Exchange. Memory 2015 31

The trust of a shared commitment Accenture’s commitment to corporate values and ethical behavior is even further reinforced with each one of our professionals’ personal implication as they must agree to our ethical standards and be our best ambassadors.

The aim of this dissemination and communication campaign is to reinforce our commitment to maintain the highest levels of ethical standards at the workplace. We expect that the treatment we offer others is an example of mutual respect, integration and equity.

To this end, a comprehensive mandatory training plan is defined each year on a global scale to ensure the Code of Business Ethics is known and understood. More than twentyfive different courses cover different areas and aspects of the Code and help our professionals with a very practical approach to understand how they should act in certain real situations in accordance with our Code of Business Ethics and our corporate values.

The campaign “Conduct Counts” particularly emphasizes how each day each one of us has the opportunity to demonstrate our corporate values and turn an example of respectful professional behavior into reality. Our conduct reflects who we are and what we want to be as a company. It reflects how we work with our clients.

In 2015, 99.9% of all Accenture Spain professionals completed Ethics and Compliance courses, which means a total of nearly 23,000 training hours.

• Raising Legal & Ethical Concerns and Prohibiting Retaliation (policy 1000).

In addition to these training courses and in order to reinforce the main messages and aspects covered by the Code of Business Ethics, all professionals periodically receive the newsletter Decision Point, which discusses how to manage certain decisions using real examples. Ethics are always taken into consideration during the face-toface sessions, which mark the careers of our professionals: it’s a matter the Ethics and Compliance Manager in Spain covers at meetings when welcoming new hires and is also included in face-to-face celebratory and training sessions following annual promotions among the various job categories. A new worldwide campaign was launched for our professionals in 2015: “Conduct Counts”.

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The campaign “Conduct Counts” revolves around the five policies that clearly reinforce the behaviors expected of Accenture professionals:

23,000 HOURS OF TRAINING IN SPAIN TO UNDERSTAND HOW TO ACT ACCORDING TO OUR CODE OF BUSINESS ETHICS AND OUR CORPORATE VALUES.

• ​Respecting the Individual (policy 1001). • Behaving Professionally (policy 1002). • Living our Principle of Meritocracy (policy 1003). • Addressing Personal Conflicts of Interest (policy 1004. Without our conduct, which reflects behaviors of respect and ethics, we shall achieve: • Growth: by enabling an atmosphere where our people work to their maximum potential and help the business grow. • Differentiation: by promoting a culture of respect and ethics, which makes it possible to attract and retain the best talent. • And protection: of our people, our brand and our business results.

(G4-56, G4-57, G4-58, G4-HR2, G4-DMA)

Accenture corporate values Client value creation Enabling clients to become highperformance businesses and creating long-term relationships by being responsive and by consistently delivering value. One global network Leveraging the power of global insight, relationships, collaboration and learning to deliver exceptional service to clients wherever they do business. Respect for the individual Valuing diversity and unique contributions, fostering a trusting,

Trust in our ethics management tools Accenture has various internal and external mechanisms for consulting and filing complaints relating to ethics. If there are any doubts about how to act, we encourage our professionals to discuss them through a number of channels such as with their supervisors, career counselor or any other member of the management team or by contacting Human Resources or the Accenture Legal Department. Furthermore, Accenture has implemented a secure and confidential incident-reporting model for suspected violations of our Code of Business Ethics: • A global line (Business Ethics Line) managed by an independent company which is available 24 hours a day every day of the week and can be accessed free of cost by phone or via the Internet.

open and inclusive environment and treating each person in a manner that reflects Accenture’s values. Best people Attracting developing and retaining the best talent for our business, challenging our people, demonstrating a “can-do” attitude and fostering a collaborative and mutually supportive environment.

Stewardship Fulfilling our obligation of building a better, stronger and more durable company for future generations, protecting the Accenture brand, meeting our commitments to stakeholders, acting with an owner mentality, developing our people and helping improve communities and the global environment.

Integrity Being ethically unyielding and honest and inspiring trust by saying what we mean, matching our behaviors to our words and taking responsibility for our actions.

• The Ethics and Compliance Manager in Spain, which is a real direct line for questions or to report allegations of misconducts. Anonymous, objective and impartial handling of reports of possible violations of Accenture´s ethical values is guaranteed in all cases. The company does not tolerate retaliation against any professional who has raised a concern or used the Business Ethics Line or any other channel to report a violation of Accenture’s ethical or legal values. Moreover, Accenture undertakes to investigate all possible violations of the Code of Business Ethics and internal policies and impose the corresponding sanctions as applicable.

The parties responsible for tracking investigations are as follows: • The Ethics and Compliance Officer; this person’s mission is to ensure that the consulting and reporting mechanisms function correctly. In addition, he/she presides over the Ethics and Compliance Committee in Spain. • The Ethics and Compliance Committee in Spain meets at least monthly to analyze and handle reported cases as well as make decisions in relation to them. The experience that has been gained by the Ethics and Compliance Committee in Spain allows it to also act automatically and initiate investigations without the need for a complaint or reported incident, as necessary.

(G4-56, G4-57, G4-58, G4-DMA)

Memory 2015 33

Compliance program As an integral part of the Corporate Governance Program at Accenture, we monitor strict compliance with internal policies and procedures. We have adopted a policy of zero tolerance for corruption, preventing it and fighting it in any of its forms. The Corporate Governance Program is based on Accenture’s commitment to work against any form of corruption including bribery and extortion. We encourage all professionals who work

with us to report any type of real or suspected violation of our policy in this area from their very first day of work. We have made several channels available to do so including Human

Resources, the Legal Department and the Business Ethics Line through which any possible breach of Accenture internal policies may be communicated. We guarantee there (G4-SO4, G4-DMA)

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will be no type of retaliation against the people who report suspected violations of the code of ethics. We have designed internal compliance, training and awareness programs in order to prevent, detect and correct violations of the code of ethics throughout the world, as we know that, given Accenture’s global nature, there are certain sectors and geographic areas with higher risks. We dedicate special attention and efforts to our Compliance Program so that all of the professionals at Accenture observe the anti-bribery and anticorruption laws in each one of the regions and sectors where the company operates. The Board of Directors and permanent committees are responsible for implementing our policies on a global scale while the General Counsel and the Compliance Officer are responsible for managing the end program in which they both very actively participate. Moreover, we review our program annually to detect and control new potential risks. We are aware of the serious consequences of ignoring corruption risks. This is why Accenture does not participate in any commercial practice that enters into conflict with its Anticorruption Program, does not pay bribes or make illegal payments. It only offers gifts and invitations when allowed by the law, its own internal policy or the party with which it works. To this end, any gift or invitation offered to a public servant, client, business partner or others must be subject to the following requirements: • It must serve a good purpose and not be designed to guarantee an inappropriate advantage or inadequately influence the recipient or Accenture. • It must be allowed by law. • It must be allowed under Accenture internal policies.

• It must be allowed under recipient company’s internal policies. • It must be reasonable in value and appropriate to the circumstances. Additionally, prior approval is required in order to offer a gift or invitation to a public servant. A frequency limit has been established (Accenture may offer gifts and invitations up to five times in a period of twelve months) as well as a monetary limit (each country has specific monetary limits based on a series of specific categories: breakfasts, lunches, dinners, soft drinks, invitations and gifts).

that prohibit bribery and corruption, and the Accenture Code of Business Ethics. •P  olicy 1327 (Business Intermediaries). The aim of this policy is to prevent bribes made in the name of the company by third parties acting as business intermediaries.

A specific regulatory compliance department is responsible for directly supervising the areas of compliance including anticorruption, anti-trust laws, personal data protection and ethics. Certain organizations monitor compliance with all United States SEC (Securities and Exchange Commission) regulatory requirements relating to exchange, the internal controls outlined in the Sarbanes-Oxley Act and local regulatory requirements. Our Code of Business Ethics, which is available at www.accenture.es/ CoBE, prohibits any type of bribe by Accenture professionals. The internal policies and various specific procedures provide guidelines on selecting and incorporating third parties as well as offering and receiving gifts. Our main anticorruption policies are: •P  olicy 0150 (Gifts and Entertainment). The purpose is to promote compliance with the United States Foreign Corrupt Practices Act (FCPA), the United Kingdom Bribery Act (2010), the laws implementing the Convention on Combating Bribery of Foreign Public Officials in International Business Transactions (AntiBribery Convention) adopted by the Organization for Economic Cooperation and Development, the UN Convention Against Corruption, similar laws in many other countries

(G4-SO4, G4-DMA) Memory 2015 35

1.6. ... and maintaining our commitment to the sustainable development of society …through compliance with a set of sustainability and corporate social responsibility requisites imposed by various international organizations including two United Nations initiatives: 1. UNITED NATIONS GLOBAL COMPACT Accenture upholds the United Nations Global Compact and is a member of the Global Compact Lead. Moreover, Accenture Spain has joined the Spanish Global Compact Network to reinforce our commitment locally. In order to respond to Accenture Spain’s commitment to the United Nations Global Compact and the publication of the Communciation On Progress (COP), this report outlines the progress obtained in relation to the ten Global Compact Principles on an “Advanced”

level as concerns human rights, labor rights and the environment as well as anticorruption. (See Appendix 5. United Nations Global Compact Principles).

2. UNITED NATIONS SUSTAINABLE DEVELOPMENT GOALS Faithful to its philosophy, Accenture promotes compliance with the sustainable development goals approved by the United Nations as part of the new sustainable development agenda “Transforming Our World: the 2030 Agenda for

Sustainable Development”. The document, which is comprised of 17 sustainable development goals (SDG) and 169 targets shall be used as an action plan for the next 15 years in five areas: people, planet, prosperity, peace and partnerships. These new goals, which replaced the Millennium Goals (MDG) as of January 2016, are part of an agenda that will focus on three inter-related sustainable development aspects: the economic, social and environmental. Accenture reports its performance in relation to the 17 sustainable

17 GOALS TO TRANSFORM OUR WORLD (G4-15, G4-16) 36 www.accenture.es

development goals through its Corporate Responsibility Master Plan and its “responsible consulting” model found in Appendix 6 of this document. In addition, Accenture contributes to the sustainable development of the society we are a part of by being decisively involved with the following indexes, initiatives, associations and seals: • Accenture has been present in the Dow Jones Sustainability Index North America and FTSE4Good since 2005. • Besides being a company that is committed to the United Nations Global Compact, Accenture has signed the seven UNGC Women’s Empowerment Principles promoted by the United Nations Global Compact and the United Nations Development Fund for Women (UNIFEM), an entity which is a part of UN Women, aimed at promoting gender equality in all areas: at work, in the market and in the community. Along these same lines, Accenture has signed the CEO Statement of Support for the Women’s Empowerment Principles, which reinforces the executive management’s commitment to this matter. • Accenture is a member of the World Business Council for Sustainable Development, which aims to create a sustainable future for business, society and the environment.

ACCENTURE REPORTS ITS PERFORMANCE IN RELATION TO THE 17 SUSTAINABLE DEVELOPMENT GOALS THROUGH ITS CORPORATE RESPONSIBILITY FRAMEWORK PLAN AND ITS “RESPONSIBLE CONSULTING”.

• We are members of the World Economic Forum´s Partnering Against Corruption Initiative that brings together business leaders, international organizations and public administrations through a universal commitment to engage in a zero tolerance policy with respect to corruption and to development, implement and maintain a broad spectrum of anticorruption programs. • In recognition for its habit of considering business excellence as the way to attain sustainable development, Accenture renewed its Madrid Excelente Seal, which is based on the international Business Excellence (EFQMS) standard, which recognizes companies that are committed to business excellence, corporate social responsibility and client trust. • The company has continued to be affiliated with the 2013/2016 Spanish Ministry of Employment and Social Security Youth Entrepreneurism and Employment Strategy. This seal recognizes Accenture’s contributions to improving youth employability, increasing job quality and stability, promoting equal opportunities when accessing the job market and fostering an enterprising spirit. As a result of this approach and these commitments, Accenture received various prizes and awards in 2015 as listed in the section entitled “Recognition”.

(G4-15, G4-16) Memory 2015 37

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Commitment to Our Clients

Memory 2015 39

Our business excellence and a different proposal, that integrates various specialties in a unique value tailor-made proposal, allow us to offer quality services that meet the needs of actual and potential clients. Accenture focuses its commitment to the clients in achieving the best results today, with an eye on the sustainable development to ensure the results of tomorrow. This is our reason for being, changing the actual trends that the markets offer today into opportunities and benefits for the client; from that depends the sustainability of our business, and that is what motivates us to continue accompanying all kinds of clients in their challenges to be more competitive and productive.

Accenture accompanies its clients on a path of transformation to achieve success. And in order to anticipate new needs in the digital world, it is evolving into a New Accenture that is more innovative and break-through and 100 % committed to the results. A New Accenture, which works with clients on their most critical problems and brings them the innovation to help them reinvent themselves as well as solutions that integrate all of their capacities in a single value offer. Always oriented towards the future, the New Accenture aims to turn new market trends into opportunities and benefits for its clients.

Relationships of trust Customized solutions The main thing that sets Accenture apart is its commitment to its clients’ present and future results to ensure their sustainability. This becomes reality through:

Breakthrough innovation Sector specialization A global geographic scope Operational excellence (G4-DMA)

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2.1. A global business model Accenture meets its clients’ new needs by evolving to be an even more relevant, outstanding and competitive company. This is the New Accenture, which offers a wide range of services and solutions in each one of its five business divisions - Strategy, Consulting, Digital, Technology and Operationsand whose leadership is taking it to occupy a unique position in the market with the support of a revitalized investment strategy. With this new business model, Accenture has become a company that is able to perfectly integrate all of its capabilities from the beginning to the end in the different industries in which it operates throughout the world.

NEW ACCENTURE BUSINESS DIVISIONS

consulting* * Accenture Consulting was created during fiscal year 2015.

(G4-4, G4-EC7)

Memory 2015 41

Business Divisions

It shapes our clients future by combining in-depth business knowledge with an understanding of how technology can impact sectors and business models. Whether business, technology or operationalrelated strategy is involved, we generate value, shape new business and design operational models for the future.

Function Strategy It boosts the flexibility and performance of each area by supporting the business and technology strategy, combining the way in which organizations use relevant information and operations in each function to jointly achieve benefits that are greater than separately possible.

Business Strategy

Accenture Strategy is different in three ways:

Technology Strategy It helps clients better understand the challenges of the current ever-changing and breakthrough technology scene and explore innovative opportunities for their growth. It combines business and technology strategies to attain the highest value, opening up new lines in our relations with clients and establishing more effective operational models.

Technology Strategy • Enterprise Technology Strategy • Repositioning IT for the Digital Era Function Strategy

Business Strategy It helps organizations prepare themselves for growth, innovation and competitiveness with a business strategy based on a practical and interconnected approach that combines knowledge and experience with research and market data to identify opportunities for value creation.

• Mergers & Acquisitions • Sustainability • Digital Strategy

WHETHER BUSINESS, TECHNOLOGY OR OPERATIONALRELATED STRATEGY IS INVOLVED, WE GENERATE VALUE, SHAPE NEW BUSINESS AND DESIGN OPERATIONAL MODELS FOR THE FUTURE.

• CFO & Enterprise Value • Operations • Advanced Customer Strategy • Talent and Organization

MORE INFORMATION ON ACCENTURE STRATEGY AT WWW.ACCENTURE.ES/ESTRATEGIA VÍDEO ON ACCENTURE STRATEGY: HTTPS://WWW.ACCENTURE.COM/US-EN/STRATEGY-INDEX.ASPX 42 www.accenture.es

Business Divisions

Accenture Digital helps companies and public institutions get everything possible out of digital technology to provide new digital experiences offering value to clients, citizens and professionals. And it is capable of doing so on an international scale thanks to its global network comprised of more than 36,000 professionals and more than 50 service centers in 49 different countries. The Accenture Digital business division includes Accenture Interactive –its digital marketing, sales and services agency–, Accenture Analytics –which specializes in analytical models and big data technology– and Accenture Mobility –which specializes in the development of mobile applications and technology solutions/ platforms for e-commerce and the Internet of Things–. In order to reinforce its capabilities, Accenture has acquired and successfully integrated companies in recent years like Neo Metrics (which specializes in advanced analytics and machine learning) and Fjord (a customer service and experience design studio). Plus, it is boosting its business of creating and managing digital content with the opening of a new center in Málaga, which will service clients in Spain, and the rest of Europe.

The Accenture Digital service portfolio is structured into three major areas: Clients, channels and digital markets It designs and provides clients with digitally based multi-channel experiences, interactions sales and distribution capabilities by applying digital technology further beyond traditional thought to make a difference in the market. It enhances business results and experiences in three key areas: clients, business models and internal processes, and digital platforms (which include digital IT ecosystems, data collection and storage, mobility and analytics).

Digital enterprises It takes advantage of digital technologies to make companies’ internal processes much more efficient. And it does so with the widespread use of analytics and big data, sensor systems and asset monitoring, the use of mobility solutions to bring intelligence and automation to sales forces and technicians and the use of robotics to eliminate bureaucracy and excess administrative costs. Moreover, it helps companies offer their professionals better experiences with mobility solutions, big data and analytics platforms and digital solutions. Industrial Internet of Things (IIoT)

IN ORDER TO REINFORCE ITS CAPABILITIES, ACCENTURE HAS ACQUIRED AND SUCCESSFULLY INTEGRATED COMPANIES IN RECENT YEARS LIKE NEO METRICS AND FJORD.

Through the acquisition of companies, investment in assets and our own platforms, Accenture Digital has a wide range of solutions in various areas: connected cars, connected homes, mobile payments and vouchers, connected factories, smart buildings, connected infrastructures (water, smart counters...) and smart cities. In addition, we apply big data solutions and advanced analytics in these environments along with powerful data display solutions.

MORE INFORMATION ON ACCENTURE DIGITAL AT WWW.ACCENTURE.ES/DIGITAL. Memory 2015 43

Business Divisions

It leads and enables breakthroughs and transformation in business and industries with the most innovative technology. Thus, it promotes growth and progress by taking advantage of the power of emerging technologies and getting the best out of inherited systems. In short, Accenture Technology encourages strategical transformation within companies with new IT solutions. Its wide range of services makes the innovation of the future possible today. Application Services It re-invents the traditional portfolio of applications by orienting it towards automation, robotics, methodological flexibility, analytics and solution digitization and transforming it to obtain greater performance in the high-speed (zero defects) world. It also re-invents software to accelerate the pace of business, manage it more efficiently and be ready for the future with custom or “packaged” solutions through new IT organizations, which are aligned with an ever more digital business and real final cost reductions.

Technology Consulting It collaborates on the definition and development of cloud, SaaS, digital and cybersecurity environment transformation agendas, the provision of solutions, the creation of integration and data architectures and advising on infrastructures and platforms in ever-changing and more and more flexible solution ecosystems, architectures and infrastructures. To do so, it relies on global resources and the most specialized personnel for each solution (technology architects) with the Accenture network of strategic alliances (which includes the main technology stakeholders in the market) and extensive experience innovatively applying it. Innovation It uses innovation to the benefit of our clients through ongoing collaboration with universities, research campuses, incubation initiatives and technology partners to constantly research new ways to help our clients do things differently. This area is part of our Application Services and Technology Consulting areas, providing breakthrough value in processes and solution management, and works with clients to analyze and apply external funding schemes for innovation.

 ORE INFORMATION ON ACCENTURE TECHNOLOGY M AT WWW.ACCENTURE.ES/TECNOLOGIA 44 www.accenture.es

Application Services • Solutions & Systems Integration – Enterprise Solutions and Enterprise Resource Planning (ERP) – Industry and Functional Solutions – Information Management Services – Cloud Solutions & Computing – Custom Solutions – Software as a Service Solutions – Coritel Solutions – Packaged Solutions (SAP, Oracle, Microsoft, IBM, Salesforce, Workday…) • Application Maintenance & Development – Application & Solution Maintenance – Industry Solutions Services – Development Management – Solutions Support – Advanced Methodologies and Industrialization – Integrated testing – Analytical and Cognitive Application Behaviors: Smart Applications Services – Highly Specialized Industry, Software Engineering & Delivery Centres Technology Consulting – Infrastructure Consulting – IT Security Consulting. Cybersecurity – Application Modernization and Optimization – Integration Architecture Consulting – Innovative Solutions Advisory and Implementation – Cognitive Services – Ecosystems Roadmap Transformation Advisory

Business Divisions

It combines technology, which makes business processes digital and automatic and opens up new perspectives, delivering everything to clients as a service. With a specialized team that knows the industry very well, Accenture Operations makes it possible for clients to create their own path by consuming à la carte services all while speeding up innovation and the market speed. The evolution of as-a-service business.

The as-a-service model includes a whole set of capabilities:

We’re leaders who help organizations enter the cloud in a new era for service provision and flexibility where applications, infrastructures and business processes come together to be delivered as-a-service. Accenture’s Cloud First offers cloud services aimed at industry, which include strategy, implementation, migration and service and asset management including Accenture’s cloud platform, which can manage broader transformation programs for clients and get results quicker.

Applications and platforms: behind each business process is an application or support platform. We use new and emerging applications and platforms that enhance digital technologies — from robotic automation processes for artificial intelligence to SaaS platforms— to standardize, analyze, automate, boost and support business processes in addition to providing high quality data.

Cybersecurity Cybersecurity has become a key element to digital transformation in business. The right security strategy and a proper approach to cyber defense must be priorities in our clients’ strategies. At Accenture Operations, we have scalable and customizable smart security solutions, which guarantee the road to innovation and growth.

Business processes: which are optimized by applying our functional and industry experience along with automation and analytics technologies for better efficiency and productivity, to capture new value and release applicable knowledge, which lead to faster innovation, and business results that increase revenue and reduce costs.

Cloud: the connecting fabric of digital business which gives companies the necessary suppleness to speed up their innovation so they can connect with key business services, moving them up and down quickly on demand and in a scaled manner. Security: comprehensive, proactive and adaptable protection against the risks involved in digital business, on demand and in a scaled manner. Infrastructure: smart infrastructure that is dynamic and real time. Always active and always available so a customer’s business can benefit from the latest technologies, its rapid implementation and the provision of resources.

Analytics: whether descriptive, predictive or prescriptive, it supports all capabilities; analytics is included in business processes to help companies identify trends and opportunities to enhance their processes, innovate and improve their competitiveness. Experience: Access, upon request, to a future view of the industry, operations and technology for each one of a company’s capabilities. A combination of leadership and consulting to transform through operational experience enables continuous innovation.

WE PROVIDE SCALABLE AND CUSTOMIZABLE SMART SECURITY SOLUTIONS, WHICH GUARANTEE THE ROAD TO INNOVATION AND GROWTH.

MORE INFORMATION ON ACCENTURE OPERATIONS AT WWW.ACCENTURE.ES/OPERACIONES Memory 2015 45

Business Divisions

consulting Accenture Consulting professionals are experts in different industries and have the knowledge and skills needed to transform leading companies and businesses. They offer clients the knowledge and skills needed to turn transformation into a reality and help them compete in the new digital ecosystem. Accenture Consulting provides a vision of how business and technology can be integrated in addition to the digital leadership and the capacity for innovation from the other company’s areas (Technology, Digital, Operations and Strategy). The transformational Accenture philosophy means the services and solutions we implement come with the best talent in consulting. Our teams make it possible to make deep strategical changes, which become future guarantees for companies. Thus, we help leading organizations in the market structure and manage their business through ongoing

innovation, flexibility and sustained growth over time.

Our view of industry provides us with an understanding of their evolution, business aspects and applicable technologies so we can offer innovative solutions that are personalized for each customer or, as appropriate, the most standardized capabilities for a number of different clients.

In recent years, we have participated in the design and implementation of some of the most important local and global enterprise transformation processes, achieving tangible, fast and assured results for various organizations. Industries Accenture Consulting includes people who work in the five market sectors into which our clients are grouped: Communications, Media and Technology (CMT), Financial Services (FS), Health and the Public Sector (H&PS), Industry, Consumer Goods, Distribution, Construction and Transportation (Products) and Natural Resources, Energy and Utilities (Resources). These five market sectors are organized around thirteen groups, which assist clients all over the world in more than forty industries.

Communications, Media & technology. Our Communications, Media & Technology operating group serves the communications, electronics, high technology, media and entertainment industries. Professionals in this operating group help clients accelerate and deliver digital transformation, enhance business results through industryspecific solutions and seize the opportunities made possible by the convergence of communications, computing and content. Examples of our services include helping clients run cost-effective operations, create business model innovations, introduce

40+ We have experience in more than forty industries in thirteen sectors

Comunications, Media & Technology

Financial Services

Health & Public Service

Products

Resources

Comunications

Banking & Capital Markets

Health

Industrial, Consumer Goods and Retail

Chemicals and Natural Resources

Electronics & High Tech

Media & Entertainment

Insurance

Public Service

Construction

Energy

Utilities

Travel Services

(G4-4, G4-8, G4-EC7)

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new products and services, and digitally engage and entertain their clients. Our Communications, Media & Technology operating group comprises the following industry groups: Communications, Electronics & High Tech and Media & Entertainment. Financial Services. Our Financial Services operating group serves the banking, capital markets and insurance industries. Professionals in this operating group work with clients to address growth, cost and profitability pressures, industry consolidation, regulatory changes and the need to continually adapt to new, digital technologies. We offer services designed to help our clients increase cost efficiency, grow their customer base, manage risk and transform their operations. Our Financial Services operating group comprises the following industry groups: Banking & Capital Markets and Insurance. Health & Public Service. Our Health & Public Service operating group serves healthcare payers and providers, as well as government departments and agencies, public service organizations, educational institutions and non-profit organizations around the world. The group’s research-based insights and offerings, including digital solutions, are designed to help clients deliver

better social, economic and health outcomes to the people they serve. Our Health & Public Service operating group comprises the following industry groups: Health and Public Service.

OUR VIEW OF INDUSTRY PROVIDES US WITH AN UNDERSTANDING OF THEIR EVOLUTION, BUSINESS ASPECTS AND APPLICABLE TECHNOLOGIES SO WE CAN OFFER INNOVATIVE SOLUTIONS THAT ARE PERSONALIZED FOR EACH CUSTOMER.

Products. Our Products operating group serves a set of increasingly interconnected consumer-relevant industries. Our offerings are designed to help clients transform their organizations and increase their relevance in the digital world. We help clients enhance their performance in distribution and sales and marketing; in research and development and manufacturing; and in business functions such as finance, human resources, procurement and supply chain while leveraging technology. Our Products operating group comprises the following industry groups: Industrial, Consumer Goods and Retail, Construction, Travel Services. Resources. Our Resources operating group serves the chemicals, energy, forest products, metals and mining, utilities and related industries. We work with clients to develop and execute innovative strategies, improve operations, manage complex change initiatives and integrate digital technologies designed to help them differentiate themselves in the marketplace, gain competitive advantage and manage their largescale capital investments. Our Resources operating group comprises the following industry groups: Chemicals and Natural Resources, Energy, Utilities.

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2.2. Accenture Global Delivery Network

Delivery centers and Technology Labs Our global Delivery Network is the largest and most diverse group of professionals who specialize in Strategy, Consulting, Digital, Technology and Operations. It is a different kind of network that makes it possible to respond to our clients’ needs with the greatest of flexibility thanks to: • Fifty centers on five different continents providing services in thirty-nine languages. • 257,000 professionals offering competitive, high quality results.

Solution centers The solution centers located in Spain, all with specialized knowledge, proven processes and the most advanced technologies, offer greater value at a lower cost: MADRID

BILBAO

• Infrastructure Operations Center.

• Marketing Services Center: Customer Works + Energuideweb .

• Administrative Process Operations Center: F&A, HR, Procurement. • Web Hosting Management Center. • Business Intelligence Solutions Center. • CRM Solution Center. • Center for Policing Excellence.

• The most state-of-the-art technological innovations.

• Center for Innovation Excellence in Communications, Media and Technology.

• Highly qualified teams with a much-valued culture of customer service.

• Renewable Resource Management Center.

• Reliable, measurable and predictable results, which lower risks and enable quick market implementation.

• Center for Innovation in Big Data, eCommerce, Mobility, Cognitive & Robotics. • Delivery Centre (SDC).

• Center for Excellence in Metal and Paper. • Information Production Center of Euskadi, IE. • Retail SAP Center. • Delivery Centre (SDC). SEVILLA/MÁLAGA • User Services Center. • Digital Capacity Center (ADB). • Digital Content Development Center. • Center for Java Excellence. • Center for Oracle Excellence. • Center for Testing Excellence (TCoE). • PCS Services Center.

BARCELONA

• Center for Policing Excellence.

• CRM Solution Center.

• Center for Innovation in Mobility, Cognitive & Robotics.

• SCM Solution Center. • Information Production and Telecommunications Center of Catalonia, ITC.

• IBM Technology for eCommerce Center.

• Center for Innovation in Analytics.

• IBM Technology for Data & Analytics Center.

• Center for Excellence in Operations.

• EALA ATG Hub.

• Center for Innovation in Mobility.

• EALA Pega Hub.

• Delivery Centre (SDC).

• Delivery Centre (SDC).

MORE INFORMATION ON THE GLOBAL NETWORK OF ACCENTURE CENTERS AT WWW.ACCENTURE.ES/GDN 48 www.accenture.es

(G4-EC7)

2.3. Alliances Accenture reinforces its value proposal, technological capabilities and business skills with an ecosystem comprised of more than one hundred fifty alliances with market leaders and innovators to offer clients the best specialization for custom solutions. Adobe

Hewlett-Packard

OpenText

Akamai

Hitachi Data Systems

OpenLink

Alcatel Lucent, Inc.

Hortonworks Inc

Oracle

Amazon Web Services (AWS)

Huawei

Orion

AppDynamics, Inc.

IBM

OSIsoft

Avaya

IDS Scheer Americas

Pegasystems

AvePoint

IFS

Pitney Bowes

Axway

Informatica

Qlik

CA Technologies

Information Builders

Red Hat

Callidus Software

InfoVista

Ricoh

Calypso

Intec (Integrated Networking Technologies, LLC)

Riverbed

Check Point

Intergraph Corporation

Cisco

JDA

Citrix ClickFox ClickSoftware Cloudera Crittercism

Jive Kronos Liferay Mcafee Micro Focus

Dell

Microsoft

EMC Fair Isaac Corporation (FICO) Flexera Software Fujitsu Siemens Computers Google General Electric Genesys Telecommunications Laboratories, Inc.

MicroStrategy Mulesoft Murex NetApp (Network Appliance) NetSuite Nimble Nuance Communications

Sage Software Salesforce.com SAP SAS ServiceNow Software AG SOTI Inc. Splunk Subex, Inc. Symantec Tableau Software TIBCO VCE VMware Webtrends

MORE INFORMATION ON ACCENTURE ALLIANCES AT WWW.ACCENTURE.ES/ALIANZAS (G4-16)

Memory 2015 49

2.4. Business excellence At Accenture, we integrate excellence in all levels through efficient management systems and tools that guarantee their achievement and the ongoing improvement of our procedures. It is an essential part of our way of doing things and our value proposition. Thanks to our excellence model, which focuses on the competitiveness, productivity and sustainability of our business over time, we can ensure quality in the services and solutions we provide to all of our stakeholders. Management model The Accenture management model is based on two key processes that ensure compliance with our vision, mission and quality principles: •Q  uality Assurance & Risk Management. This process is supported by proactive monitoring and correction measures to verify that all projects are developed in accordance with the established plans and with adequate risk management. In order to do so, compliance with a global policy (Global Quality Assurance) is mandatory for all projects and contracts; it establishes the quality control requirements. With this objective, a Quality Assurance Director is appointed. This person’s duty is to ensure compliance with the commitments undertaken with the client as well as their expectations.

•C  lient Satisfaction & Expectation Management. This process establishes two key aspects: – The responsibility of Accenture teams when ensuring knowledge and understanding of our clients’ concerns and expectations through a specific tool and in a proactive manner in both the opportunity phase as well as throughout the lifetime of any project. – The evaluation of client satisfaction with Accenture’s services provided through periodic surveys.

Accenture Certifications The different areas and processes at Accenture have earned a variety of certifications so that we can guarantee our model of business excellence to third parties. Some of the most relevant include: •U  NE-ISO/IEC 20000 certification, Information Technology Services Management System. •U  NE-ISO/IEC 27001 certification, Information Security Management System. • ISO 9001 certification, Quality Management System. • ISO 14001 certification, Environmental Management System. •O  HSAS 18001 certification, Occupational Risk Prevention Management System.

50 www.accenture.es

• T he Madrid Excellence Seal for our Excellence Management System, Corporate Responsibility and Consumer Trust. Moreover, the Accenture Delivery Center in Spain renewed its certification in 2015 of the highest level of maturity (level 5) granted by the CMMI Institute. Accenture was a pioneer in reaching this classification rating in Spain in 2003. CMMI is a reference model for improving and evaluating software development, maintenance and operation processes. (G4-EC7)

ACCENTURE PRIORITIZES THE LAUNCH OF INITIATIVES THAT SEEK OUR CLIENTS’ VALUE CREATION AND OPERATIONAL EFFICIENCY.

The excellence of our people Convinced that our competitiveness depends on our professionals capabilities, Accenture invests in certificates that qualify them in order to offers excellence in the services they provide to clients: • ITIL (Information Technology Infrastructure Library): offers concepts and practices for managing and developing information technology services. Our professionals hold a combined total of 819 certificates in Spain. • PMP (Project Management Professional): certification by the Project Management Institute that proves our professionals’ competence in project management. There are 122 professionals in Spain with this certification. •A  TA: in collaboration with the Massachusetts Institute of Technology (MIT), this certification backs the training of our Technology Delivery Center professionals. We have 114 professionals with this certification in Spain. •S  olution Architect: a program that qualifies the IT architects at Accenture. There are 143 people in Spain with this certification. •D  elivery Lead: certification that allows 243 of our professionals to interact and share knowledge, resources and other useful information with experts who perform the same role throughout the world. • L ean Six Sigma: aimed at improving the processes and cost reduction of our projects. There are 30 professionals (23 with a Green Belt and 7 with a Black Belt) who hold this certificate in Spain.

•O  ther technical certifications accredited by the suppliers of different technologies. On the other hand, Accenture prioritizes the launch of initiatives that seek our clients’ value creation and operational efficiency. This include: •A  gile certification program. We have 26 certified professionals who, day after day, help extend a new way of working more closely with our clients’ needs and with more, flexible and faster service provision. • Intelligent Tools implementation program. As part of a global program covering investment in automation and smart development, Accenture Spain has contributed to the development of ALMA (Accenture Lean Management Accelerator) and the implementation of other intelligent tools to provide services with productivity that stands out among our clients. •C  ontinuous Improvement and Client Value Creation Programs. This initiative permits each one of the Accenture development teams to establish continuous improvement measures and objectives, which are quantified and monitored on various management levels. Moreover, we have launched the initiative Client Value Creation so our global innovation and industrialization teams may analyze actions and initiatives that help improve the parameters of efficiency our clients receive.

Contract Management Mainly for ensuring the proper fulfilment of contracts with clients and internal policies, Accenture has a Contract Management department. It was set up in Spain in 2006 and has significantly grown in recent years due to the widespread acceptance of the role of contract managers internally and with clients. Contract managers are members of the legal department and are assigned to high volume clients or contracts. They generally get involved right from the offer phase, participating in the entire life of the contract (negotiation, signing, execution and termination). This figure significantly simplifies negotiations and contractual risk resolution, mainly due to the specialization and in-depth knowledge contract managers have of clients and every one of the contracts as well as because of their extensive knowledge of internal client and Accenture processes. Some of their contract management duties include providing our professionals with proper training on their most significant contractual obligations, conducting controls and monitoring contractual changes as well as participating in risk mitigation on different levels (safety, personal data protection regulations, anticorruption, etc.).

All of these initiatives are the result of Accenture’s strategic priority on its service delivery model. It is clear for us that consistent, productive, industrialized, innovative and differential service is the foundation for building value approaches for our clients.

Memory 2015 51

2.5. Information security and data privacy Accenture believes information security and protection is a maxim that applies to all processes and services throughout its entire value chain. Thus, guaranteeing data protection is an essential requirement for maintaining our stakeholders’ trust in each one of our relationships, whether internal or external. For this reason, the Accenture Information Security area’s mission worldwide is based on four key pillars: 1. U  nderstanding and improving the risk profile of both Accenture as well as its clients and defining the company’s position as concerns information security with exhaustive monitoring of the current threats and vulnerabilities that exist in order to be prepared to protect internal and our clients’ sensitive information.

2. Instilling a sense of responsibility and spreading awareness for information security through all levels of the organization including subcontractors who act on behalf of Accenture. To this end, both the company’s professionals as well as subcontractors who have access to Accenture systems are required to complete mandatory training courses on data privacy and information security. The requirements on policy acceptance

and training in order to have access to the systems are the same for both groups of professionals. 3. Investing in technology, business processes and changes in conduct in order to balance out our prevention, detection and correction activities. 4. M  anaging vulnerabilities and incidents professionally, so as to establish responsibilities and an ongoing improvement process.

(G4-EC7, G4-DMA) 52 www.accenture.es

In order to be able to attain these objectives and perform its mission with rigor and transparency in the short-, medium- and long-term, the Information Security area has focused its attention of four lines of action: 1. Implementation of the Information Security Management System (ISMS), where security is considered a system and becomes a management activity. Security is no longer a set of more or less organized activities and has become a methodical and controlled lifecycle in which the entire organization participates starting with management as implementing it would be impossible without such commitment. The purpose of this system is to protect our organization from threats and risks that may endanger the continuity of the competiveness, profitability and legal compliance levels needed to attain the business objectives. Thus, we will be able maintain the risk to our information below the level that may be assumed by the company. Risk management through the Information Security Management System allows us to preserve the confidentiality, integrity and availability within the organization for our clients and the various parties interested in our business. Thanks to this system, we can analyze possible risks, establish the necessary security measures and have controls to evaluate the efficacy of these measures. Thus, we can anticipate possible problems and be ready for any type of contingency.

As proof of our commitment to the security of the organization’s and our clients’ information, we obtained ISO 27001: 2013 the certification renewal in Spain for the Spain Delivery Center and for Iberia GU as a geographic area (Spain, Portugal and Israel) as part of the ambitious global certification program. 2. C  lient data protection, ensured by a project manager in each case, this program is responsible for analyzing any risk profile there may be and determining the necessary actions to minimize it or mitigate it throughout the service provision. This program is certified as per international standard ISO 27001: 2013 on Information Security Management Systems. 3. T echnology, developed to monitor and improve Accenture’s global technology environment in order to permit the provision of effective services within the defined security scheme. 4. T raining and communication, which includes both a mandatory training curriculum as well as a communication campaign to spread awareness among our professionals for information security issues. Along these lines, nearly 11,700 training hours related to data privacy and information security were taught at Accenture Spain in 2015. Accenture has internal policies that establish the organization’s and its professionals’ obligations in relation to personal data privacy and processing as well as individual rights to the data managed by the company. Moreover, Accenture continued in 2015 with the same efforts it has made since the implementation of the different programs. Worth highlighting is that, locally, it is compliant with current laws such as the Spanish Data Protection Act (LOPD, as it is known in Spanish); evaluation and control procedures including undergoing and

passing a bi-annual external audit with excellent results as certified by an external and independent company. Also, the implementation of ARCO (access, rectification, cancellation, opposition) right management tools and mechanisms relating to information processing. Worldwide, Accenture has a Data Privacy Officer in each one of the countries in which it operates. Not only to ensure compliance with policies, but also to detect any threat that may pose a risk to the balance and stability of our systems and, as a result, lead to a loss of trust by our clients which could affect the longevity of the business and the creation of value over time. Additionally, the Incident Management System we have in place establishes the mechanisms for action when faced with circumstances that could affect security in order to minimize the possible consequences. For incident communication and monitoring, the Accenture Security Operations Center (ASOC) fields and manages all information security related incidents. This unique control center guarantees thorough incident processing and analysis 24 hours a day, 365 days a year, by phone or email. Furthermore, it makes it possible to implement preventive or corrective actions as well as introduce improvements in processes and tools in a coordinated manner for all clients and countries in which we operate to reduce the impact of any incident.

(G4-DMA) Memory 2015 53

2.6. The most innovative practical philosophy We continue to deepen our philosophical leadership Studies and research The Accenture commitment to discovering the basic ingredients for organizations’ success is reflected in our studies and publications through which we offer an extensive and suggestive combination of

innovative ideas, practical knowledge, trend identification and market analyses for organizations that seek high performance.

Outlook

of articles, interviews, success stories and analyses of current events which explore a wide range of topics related to business, business strategy, the digital revolution, talent management and emerging economies.

Our high-performance journal, Outlook, is evolving towards an online version and continues to offer leading companies and executives a selection

MORE INFORMATION ON OUR STUDIES AND RESEARCH VIA TWITTER: #ESTUDIOACCENTURE ACCESS OUTLOOK AT HTTPS://WWW.ACCENTURE.COM/US-EN/OUTLOOK-HOME 54 www.accenture.es

2.7. Recognition Accenture’s commitment to all of its stakeholders has been recognized locally and globally.

International recognition Fiscal Year 2015 Reputation and Leadership Interbrand: ranked number 42 out of the one hundred most valuable global brands in 2015. The Accenture brand has been valued at 10.8 billion dollars, rising two positions in the ranking in comparison to 2014. BrandZ: Top 100 Most Valuable Global Brands. The value of the Accenture brand has risen 11 % since 2014. Fortune Most Valuable Brands: ranked number 44 of the most valuable brands in the world. Fortune World’s Most Admired companies: ranked number 49 (for the thirteenth year in a row). Brand Finance: ranked number 110 on Brand Finance’s Global 500. Business and Innovation Fortune: ranked number 374 on Fortune’s Global 500. Barron´s: ranked number 29 on Barron’s 500. Microsoft: Accenture and Avanade were awarded with the Microsoft’s Alliance Partner of the Year Award for the eleventh time for business excellence and customer satisfaction.

Financial Times: ranked number 165 on The Financial Times’ FT 500. Forbes: in the upper quartile of Forbes’ Global 2000. Standard & Poor’s Ratings Services: S&P 500 (for the fifth consecutive year).

One of the world leaders in outsourcing services as per the IAOP one of the best service providers worldwide in The Global Outsourcing 100 ranking compiled by the International Association of Outsourcing Professionals.

Best Company to Work For

LinkedIn. The World’s 100 Most InDemand Employers 2014: once again, Accenture is ranked among the top one hundred companies of most interest to LinkedIn users.

Fortune: yet another year again, Accenture has been recognized as one of the best one hundred companies in the world to work for with special emphasis placed on its Smart Work program.

Ethics Ethisphere Institute: for the ninth year in a row, Accenture was named one of the most ethical companies in the world. Corporate Responsibility

CR Magazine: in the 100 Best Corporate Citizens rankings both in the general and sector categories. Corporate Knights Ranking: one of the one hundred most sustainable companies in the world. FTSE4Good Global Index: one of the companies with the best sustainability policies. FTSE4Good Global 100: included in the Global 100 ranking. Dow Jones Sustainability Index North America: included in this prestigious sustainability index. S&P 500 Environmental & Socially Responsible Index: for the first time ever, Accenture has been included in this index which lists the S&P 500 companies that meet a series of social and environmental requisites.

Working Mother. 100 Best Companies to work for: for the twelfth year in a row, Accenture was recognized as one of the best companies for women with children to develop their careers.

Environment CDP Global Climate Performance Leadership Index: in 2015, Accenture global was listed on the CDP Climate Disclosure Leadership Index with a score of 99 out of 100. Moreover, it was included for the second consecutive year on the Climate A List which names the 113 international companies with the highest rating for their performance in the fight against climate change. CDP Supply Chain Performance Leadership Index: in 2015, Accenture was included in this CDP supply chain index.

Newsweek Green Ranking: the prestigious weekly magazine included Accenture among the most ecological companies in the world. Diversity and Equality National Association for Female Executives: among one of the fifty best companies which promote women’s rights with its internal policies and programs. Women’s Business Enterprise National Council’s: for the seventh year in a row, Accenture was listed as a company with diversity programs that foster equality and promote women’s growth within enterprises.

Memory 2015 55

International recognition Fiscal Year 2016 Fortune World’s Most admired companies: ranked number 36 for the fourteenth consecutive year. Global Partner of the Year for SAP Hybris: for the third year in a row, they recognized Accenture’s capacity to help its clients create relevant experiences through multiple phases.

Recognition in Spain Fiscal Year 2015 The primary market analysts and some of the most renowned institutions and publications have positively evaluated Accenture’s performance in various areas. Reputation and Leadership Merco Enterprises 2015: ranked number 46, Accenture is considered one of the companies with the best reputation, and its President, Vicente Moreno, was listed at number 52 on the leaders ranking. Merco Responsibility and Corporate Governance: ranked number 34 on the Merco Responsibility and Corporate Governance Ranking and number 1 of all consulting firms. Business and Innovation Oracle: Oracle Partner of the Year for its investment and contributions to the creation of business opportunities. SAP Spain and Portugal. Quality Awards 2014: SAP recognized three company projects in which Accenture was a partner. CEPSA in the category of Cloud Innovation, DAMM for Mobility Innovation, and the Eat Out Group with the special judges’ award for cloud service solutions.

Actualidad Económica: the Accenture Center for Innovation in Mobility in Barcelona was chosen as one of the best one hundred ideas of the year.

Merco People 2014. Most Attractive Companies to Work For: Accenture was recognized as the company with the best people management policies in Spain.

IPMark and Special Events: the Accenture Digital launch event in Spain was selected as one of the most outstanding marketing actions in 2015.

Recognition in Spain Fiscal Year 2016

Expansión. 50 Best Digital Ideas 2015: the Digitization to Attract Talent program was recognized as one of the best digital ideas of the year in the category Management of Internal Relations by the prestigious newspaper.

Best Company to Work For

HRO Today. Best Human Resources Program of the Year: Gas Natural Fenosa and Accenture Strategy were awarded for the professional services tool jointly developed by the two companies.

Executive of the Year: José Luis Sancho, Managing Director of Accenture Digital, was recognized by the magazine Dirigentes as one of the most successful executives in 2015.

Best Company to Work For CRF Institute: second best company of the Top 63 Employers 2015 to work for in Spain. Universum: Top 100 Ideal Employer 2015 Student Survey. Accenture is ranked 61 of the best companies to work for according to engineering students and number 66 according to business management and economics students. Merco Talent: Accenture was recognized as the company with the best people management policies in Spain and is listed as number 38 in the general ranking.

Actualidad Económica. the magazine included Accenture as one of the most desirable companies to work for, ranking it at number 54.

Top Employers Institute: Accenture was recognized as a Top Employer in Europe and number 1 in Spain. Reputation and Leadership

Spanish Ministry of Employment and Social Security: seal reflecting it has joined the Youth Entrepreneur and Employment Strategy. Business and Innovation SAP Quality Awards Iberia: SAP recognized three projects in which Accenture participated as a partner: along with Banco Sabadell in the Innovation category, and with Grupo Fuertes and Telefónica in the category Business Transformation. Social Action Secretariado Gitano Foundation Award: the Accenture Foundation Together for Employment program received this award in the Transformational Business category. Commitment and Transparency Report: the Accenture Foundation website leads the ranking of business foundation websites in VII Building Trust 2015 report. Transparency and Good Governance Report on Spanish Foundation Websites by the Commitment and Transparency Foundation.

MORE INFORMATION ON THE DIFFERENT WAYS WE HAVE BEEN RECOGNIZED AT WWW. ACCENTURE.ES/PREMIOS 56 www.accenture.es

Commitment to Our People

Memory 2015 57

The prestige that the company has achieved is due to the talent of the hundreds of thousands of people who have bet, and bet, to link their professional careers to Accenture. Having always the best professionals is the fundamental basis for clients keep trusting Accenture, that considers that human resources management is the key to ensure the sustainability of the business over time. As a result of this arises the objective of offering a value proposition, differentiated and innovative to the professionals, be an attractive option for those who still are not part of Accenture and maintain close ties with people who, at some point, have formed part of us. In addition, by its ability to generate quality employment, Accenture has become a school of professionals contributing to the sustainable development of the societies in which it operates.

Our objective is to enhace their experience We live in a world in which it’s no longer acceptable to just sell products or services; what matters is the user and consumer experience. So, in this world, what happens with human resource management? Exactly the same. We believe it is no longer enough for a Human Resources

department to offer its professionals quality services in support of their career development needs. At Accenture, our main objective is improving our professionals’ experience by offering them the best conditions, the most attractive

career and the best benefits on the market. It’s an experience that begins before they start working with us, during their time as candidates, and continues throughout their time with us and even goes beyond their life at Accenture as the experience extends to our alumni.

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3.1. The candidate experience

“I get to know and discover Accenture” Our candidates’ profiles have considerably evolved in recent years with the incorporation of the millennials to the job market. These young people value different aspects than previous generations: a project they are passionate about, a dynamic and flexible work environment, continuous feedback, speed, innovation and personalization. At Accenture, we’re aware of this change and that’s why we’ve adapted to their requirements and we’ve changed the way in which we related with them from before they begin the selection process (updating and customizing it for different profiles) and until they overcome it and join

our company (bringing us much more closer to our candidates). This change has mainly been carried out through several initiatives: • By designing campaigns and programs more personalized to approach universities with a major digital component in all phases including social networks to recruit the best talent. • By reinforcing our commitment to business practices. This is why we have taken on 421 students through internships and have continued to participate in the Region of Madrid Dual Vocational Training program. It is thanks to this program that we have students from three different graduating classes working with us.

• Digitalizing selection processes, from the test till the interviews. • And strengthening the communication with our candidates up to the time of their incorporation, with our already consolidated programs of Countdown to Accenture, and with the application for mobile devices addressed to our candidates to get to know more about the company that they are about to join. With these latest developments, during fiscal year 2015 we hired nearly 1,800 professionals, and more than 700 students made their internship with us.

(G4-EC8) Memory 2015 59

3.2. The professional experience: “I’m at Accenture” We’ve been betting a long time on a different kind of value proposal for our professionals. Now we have taken one step further: creating a unique experience for our people so being a part of Accenture is something special. “I learn and grow professionally” Training is a pillar at Accenture. Continues to be a priority for us, defining new training offerings each year to anticipate and adapt ourselves to the reality of the market, to the latest developments and the needs of our professionals. In the year 2015, we have given more than 300,000 hours

MORE THAN 300,000 TRAINING HOURS TAUGHT IN SPAIN AND A NEW CONCEPT OF TALENT MANAGEMENT THAT PLACES THE PROFESSIONAL AT THE CENTRE.

of training and received € 800,000 of external financing from subsidies.To this end, it is worth highlighting: - The consolidation of our Madrid High Performance Center as the Accenture Group’s worldwide innovative training center with nearly six thousand people from different countries (mostly European) attending courses. - The addition of a new Connected Learning Classromm in Spain to improve the educational experience of our professionals. This year we have continued the expansion of our Connected Learning Classroom, with the objective of improving the training experience in terms of effectiveness and collaboration, regardless of the location, enabling to connect sessions in different parts of the world. We already have, in addition to the existing one in our High Performance Center, a new facility in our center of Malaga. - The continuity of specific programs to improve our leaders’

(G4-EC4, G4-LA10, G4-DMA)

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capabilities. The Managing Directors Training Plan includes five themes: Management and Team development skills, Personal branding, Client relations, Finance and value proposals, and in-depth industrial knowledge. - The consolidation and evolution of our online Accenture English Program.

-A  continuous commitment to specialized industry-based training, to ensure that our professionals are experts in the industries they give service, and can thus offer quality solutions to our clients. -N  ew agreements with expert organizations in the digital world, with programs at ISDI and The Valley Digital Business School. These agreements add to those that already exist with prestigious business schools, specific programs defined for our professionals and their participation in general classes at these schools. -C  ontinuous promotion of skills courses to develop the professional capabilities needed on all levels. - T he continuity of external certification classes (PMP, ITIL, SAP, Oracle, CPIM, CSPC, ScrumMaster…) and internal ones (App Developer, Designer, Tester by MIT, PPSM, Industria, Solution Architect…).

“I feel recognized” One of the most important new developments this year was defining and beginning to implement a new talent management concept for our professionals: performance achievement. We’ve left behind traditional evaluation processes which assessed people for past performance, established evaluation curves and compared professionals against each other. Performance achievement is an all-new concept that makes professionals the focus and aims to develop their talent. Thus, each person’s contribution and potential are analyzed and actions are defined which, in line with their strengths, aspirations and priorities, are useful to their growth. In 2015, several areas participated in a pilot program for the new performance achievement model. Following its success, it was extended to all Accenture professionals in 2016. The role of the career counselor continues to be crucial to the development of our people: 99 % of our professionals in Spain had an annual review last year.

“I receive competitive retribution” Our compensation package is one of the things that stands out in our professionals’ experience. It includes a competitive salary and a very complete package of benefits, particularly the following: • Medical insurance: All professionals at Accenture can choose Adeslas or Sanitas medical insurance. Both cover 100 % of all costs when using the services of approved doctors and 90 % under the reimbursement and dental plans. • L ife and accident insurance: all of our professionals receive life and accident insurance from the time they are hired, which covers: - Accidental death. - Death due to an illness. - Total and permanent disability caused by an accident. - Total and permanent disability caused by an illness. • In-house medical services: we have our own Medical Service and Prevention department which monitors all of our professionals’ health. It offers routine medical check-ups to all of our professionals and assists them with common diseases. The medical services are available at all of our offices in Spain. •G  old AMEX Card: all of our professionals receive a no-monthly fee corporate American Express card for their professional expenses with the advantage that all charges made are payable at the end of the following month.

(G4-LA10, G4-LA11, G4-EC3, G4-LA2) Memory 2015 61

•R  estaurant tickets: some of our professionals not only receive a salary but also restaurant tickets for the maximum amount allowed by tax laws (currently 9 euros a day) free of taxes (based on current laws). Those who are not covered by this service may obtain restaurant tickets through our flexible compensation program. • F lexible compensation: Accenture professionals may buy from a list of products, broken down by categories, which include anything fiscally allowed by law (restaurant tickets, transportation vouchers, daycare services, training, family medical insurance plans and social care provision plans) against their salaries before taxes, whether their salaries are fixed or variable. • Accenture Privilege: a buying club for Accenture professionals which includes many interesting special offers for different services, products and brands (travel, movies, restaurants, general shopping...). It is a constantly updated website that receives new product offers daily. •E  l Acceso: a special offer website different from the one above as the benefits are provided by our professionals themselves. It lists agreements signed by Accenture directly with third parties as well as offers by any professional with discounts or special offers on any type of business (from buying a car to other items and home buying, etc.). •A  ccenture Care: this service provides assistance to some of our professionals and their families with non-work related tasks: mobile device repair, legal advice, discounts on hotels and rural vacation homes, card cancellation services, household professional searches, gift mailing services, fine processing, computer assistance, repairs and maintenance, vehicle technical inspections, etc.

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•P  rofessional share purchase plan (ESPP): all of our professionals have the option of purchasing Accenture shares (which are listed on the New York Stock Exchange) at a 15 % discount on the market price. •C  elebrating Performance recognition program: an incentive system that awards points to people who have made special efforts or have stood out in their performance. The program allows points to be given to anyone within the organization not necessarily supervised by the same person awarding them and who may be anywhere in the world. The points may be redeemed for various types of gifts including major retailer gift cards. •S  hares for top performers: professionals at the senior manager or higher level who receive the best evaluations in our annual Management Performance process receive Accenture shares as well as a raise and variable salary terms. •R  eferral Bonus Program: our professionals can recommend friends or acquaintances for hire at Accenture. If they do so, they receive economic compensation for helping us expand our large family.

“I work in a dynamic and flexible environment” Flexibility is one characteristic of our day to day. Balance between professionals’ personal, professional and family lives is a priority for us. We’d like our now consolidated FlexPlaceToWork are to include flexible experiences that cover our professionals various needs throughout their working lives at Accenture. - F lexible schedules: our professionals are free to arrive or leave before or after their official hours. In an atmosphere where goals-based work is done, each professional is responsible for managing their own time as long as they do so in coordination with their supervisors. - F riday afternoons off all year round: our workday ends at lunchtime every Friday all year long. -C  hristmas and Easter vacation: besides one month of annual vacation, all of our professionals enjoy a week at Christmas and another week at Easter, which makes family and personal plans easier. -C  ompressed hours in summer: we work only one complete shift from 1st July to 15th September. - F lexTime: If an professional needs more days off in addition to their summer, Christmas and Easter vacation, they can “purchase them”. This purchase only involves withholding the additional hours desired with the professional’s full social welfare benefits and Social Security contributions remaining intact. FlexTime involves requesting extra days off as needed.

(G4-EC3, G4-LA2)

- FlexSummer: this concept, which is an extension of FlexTime, was created to extend summer vacation. While FlexTime consists of requesting extra days off, FlexSummer is valid only during the summer (from the beginning of June

Memory 2015 63

to the end of September) and was particularly designed for families with children. The program allows professionals to take up to three months of vacation if necessary for family matters. - Maternity: Accenture completes Spanish Social Security maternity benefits and leaves so professionals can enjoy up to 100 % of their wages in addition to extending the breastfeeding leave (when used as an accumulation) established by law (three weeks). In addition, its Medical Service offers pregnancy monitoring to ensure all future mothers have all the information they need on necessary care during pregnancy and provides access to the resources or services they need (for example, a parking spot at our office, a computer bag with wheels, etc.). - Paternity: Accenture extends the legally established paternity leave by counting the first few days of time off for the birth of a child in business days and not calendar days. - D  omestic partnerships: Accenture promotes equal rights for married couples and domestic partnerships by granting 15 paid days off for ceremonies of this type. Both heterosexual and homosexual marital and domestic partnerships are treated the same without any differences between their rights. Likewise, all domestic partnerships and married couples receive the corresponding time off for illnesses or deaths.

- T eleworking: it helps avoid travel and traffic jams and allows people to handle household matters; it’s a popular system all of our professionals may request as long as their client and/or project allows. Teleworking can be structural (in other words, for a certain number of days a week which in some cases may be a full week) or isolated, depending on the possibilities afforded by the client or project. In the first case, a committee assesses the feasibility of teleworking from a security and risk prevention perspective. The infrastructure, ergonomics and connectivity of the professional’s home is evaluated and any barriers that may exist are minimized. - F lexLeave: a paid leave for an agreed period of time (normally one year) with the corresponding commitment by Accenture to hold the professional’s position for them until they return. - F lexKid: specific schedules for mothers and fathers with children up to the age of 12 offered as a flexibility measure so they can balance their professional lives with taking care of their small children. - F lexCare: ways to manage situations when close family members are hospitalized (children, parents and spouses or domestic partnerships). The program combines extra vacation time (free if children are involved), coaching by our Medical Service and contact with associations to assist the patient and family members if necessary. This program won an award due to the novelty and the impact made on the professionals who have used it.

- F lexAbility: aimed at our professionals with any type of disability; it offers annual economic assistance to minimize barriers. This program was expanded in 2015 to offer coverage to all of our professionals’ disabled children who now also receive economic assistance to make their day-to-day lives easier.

“I work in a diverse environment” Diversity makes us special. Of our more than 358,000 professionals around the world, there are four generations from different cultural, religious and educational backgrounds working together in 120 countries. In the case of Spain, our percentage of women is 38 %, there are some sixty nationalities and nearly one hundred different degree types which means our professionals work in an extremely diverse environment. In fact, the diversity of our professionals mirrors the diversity of the communities where we operate, the clients we work for and the suppliers and third parties we do business with. We focus on many different areas of action: women, LGBT (lesbians, gay, bisexual and transsexual), ethnicity, disabilities, culture and others, depending on the country (age, religion, etc.). In Spain, the most important work is done in the following areas:

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1. Women. Mostly focused on their attraction and incorporation –with hiring goals and specific programs– and tracking throughout their careers with us: a. A  n example of programs aimed at female candidates: specific women’s recruitment days, programs to foster technology jobs in women (#GirlsHack), after work programs for female university students. b. International Women’s Day celebrations. c. W  omen networks at Accenture. d. S  pecific training for women (leadership programs, negotiation with clients...). e. F emale candidate number reviews at the highest levels of the organization including succession plans in key positions on the Spain Executive Committee and ensuring there are plenty of female candidates. f. E  quality plans that outline all of our actions and tracking indicators. In this context, equality between men and women is a reality at Accenture. At our company, the salary policy is identical for men and women; it only focuses on people’s performance and professional careers.

(G4-DMA)

2. Disabilities. People with different capabilities are carefully looked after at Accenture. Basically, our work is based on the following areas: a. Training for the people with disabilities. Thanks to our agreement with the ONCE Foundation, we train groups of people with disabilities at Accenture so they may gain technological skills. Once they are trained, we hire most of them directly or indirectly. b. O  ccupational health and safety. Our Medical Service thoroughly monitors the people with disabilities who work with us and provides them with the infrastructure, technological support, etc. they need to minimize any barriers. Their medical treatments are also monitored as necessary. This support is automatic through the Provission PwD tool, which is available all over the world and processes all requests or needs identified. c. Awareness among all other professionals. We have training courses to help all of our professionals put themselves in the shoes of the people with disabilities so they are able to understand the barriers faced and thus know who to help them when necessary.

e. International Day of Persons with Disabilities celebrations. As part of its awareness programs, Accenture celebrates the Day of Persons with Disabilities with all professionals through a special communication and awareness campaign. 3. LGBT Community. We pay special attention to make sure there is no discrimination against people in the LGBT community. In order to do so, we have several initiatives underway: a. C  ompany-wide awareness training. They aim to spread awareness among all of our professionals to ensure we don’t let down our guards and can guarantee non-discrimination against the LGBT community. b. L GBT Ally campaign to show support for this community and get involved in their integration. c. A global and local network in Spain, the LGBT Network, which homosexuals and heterosexuals may join to share experiences. d. L GBT Pride Month celebrations as part of our awareness campaign.

d. P  wD Champion campaign to show support for and get involved in this group’s integration.

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4. Cultural diversity. From the very moment they join our company, our professionals begin experiencing a multi-cultural work environment. Our size as a global company and the work done in virtual teams means working with multi-disciplinary teams of very different cultural backgrounds is a part of our day-to-day. It occurs with teams working at the same site as well as those working at different locations. To this end and although multiculturalism is a reality we all learn to manage throughout our careers at Accenture, we have specific classes and tools that help gain an understanding for the different types of diversity, integrate them in a single team and ensure people do not feel out of place or discriminated against because of such differences. It is all part of the support provided to appreciate individual contributions and attain shared objectives.

OUR DIMENSION AS A GLOBAL COMPANY AND THE VIRTUAL WORK GIVE US THE AN ENRICHING EXPERIENCE WITH MULTIDISCIPLINARY TEAMS OF DIFFERENT CULTURES AND DIFFERENT LOCATIONS.

“I work at a company that is concerned for my health” The health of our professionals is a priority at Accenture. The creation of a healthier work environment where professionals are more comfortable and feel greater physical and psychological balance improves both their performance and job competitiveness. It is essential to this company. Our own prevention service handles the four specialties (Health Surveillance, Industrial Hygiene, Occupational Safety and Ergonomics, and Psychosociology) and integrates them in all of the company’s activities. In 2015, Accenture obtained OHSAS 18001: 2007 (Occupational Health and Safety Management System) certification once again which proves its commitment to its professionals, clients and suppliers in promoting greater levels of health, safety and wellness. Accenture’s commitment to its professionals’ wellness is materialized in many ways including its program Tu>Bienestar, which enabled it to once again be certified as a Healthy Company in 2015 renewing our Certificado de Empresa Saludable ( Healthy workplace certification). Special attention is received by our people with disabilities who are targeted with initiatives, programs and specific procedures aimed at guaranteeing their health and improving their work environment.

Safety The health of our professionals is guaranteed with proper adaptation of their workstations, particularly as concerns the use of ergonomic equipment. In 2015, 3,719 ergonomic devices were delivered under the supervision of the Occupational Health and Safety area. Moreover, the devices used by 502 professionals under the Remote Working system were individually supervised to ensure each one of them has the most ergonomic tools. One of the pillars of leading organizations with a culture of prevention is training. In fiscal year 2015, 4,845 hours of Occupational Health and Safety classes were given through: • Online Spain Health & Safety Training courses. • Face-to-face courses in Occupational Health and Safety Training which is mandatory for all professionals and taught through a collaboration agreement with the European Institute of Health and Social Wellfare (a WHO partner). • Theory and practical courses in First Aid, Emergency Response and Fire Extinguishing. • Basic 50-hour courses on occupational health and safety for social representatives. Our management model for preventive activities is also connected to clients and subcontracted workers. In 2015, business activities were coordinated with more than a hundred clients, covering more than 4,000 Accenture professionals.

(G4-LA6, G4-LA7, G4-DMA)

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Health

Wellness

“I manage my transition”

The Accenture headquarters in Spain has medical services available to all professionals. Besides health surveillance duties, they coordinate public health and workplace campaigns with a special focus on pathologies that may be relevant to different jobs. The aim is to improve our professionals’ health and reduce accidents rates.

Aware of the importance of guaranteeing healthy work environments and improving our professionals’ health, work continues to be done through the Tu>Bienestar program which encourages healthy habits and specifically helps provide the best place to work.

One of the most relevant characteristics of Accenture is its career diversity. Professional development can be vertical, progressing within the same type of career, or by transitioning towards others that better fit an professional’s potential and aspirations.

In addition, we have not only maintained different activities included in the program but also expanded the following in 2015:

In addition, even if the transition is to another position outside of Accenture, for us the experience of our professionals doesn’t finish just in that moment. We publish a regular online magazine, organize annual networking meetings in the Spanish major cities like Madrid, Barcelona, Bilbao, Vizcaya and Seville, and keep in contact with them monthly with a program of continuous updating with new features and information of interest. The objective of program Alumni, currently with almost 4,000 professionals, is to make the experience last longer by making them feel that they still form part of our big family.

In fiscal year 2015, more than 3,200 medical check-ups were done, more than 11,200 consultation visits were provided and more than 4,400 analytical tests were completed in the areas of individual and collective health and consulting and advising. Although our activities are not of high-risk as far as causing specific diseases, Accenture has implemented a protocol of action for all professionals who travel to developing countries. It aims to prevent possible risks before, during and after travel.

OUR OWN PREVENTION SERVICE HANDLES THE FOUR SPECIALTIES (HEALTH SURVEILLANCE, INDUSTRIAL HYGIENE, OCCUPATIONAL SAFETY AND ERGONOMICS, AND PSYCHOSOCIOLOGY). 68 www.accenture.es

• The Medical Service has expanded consultations with professionals who specialize in pregnancy and nursing, physical activity and sports and musculoskeletal disorders. • In order to improve emotion and stress management, a conflict mediation and resolution course was included. • Dental health campaign. • Consultations with specialists in dermatology. • Participation in Madrid Healthy City.

(G4-LA6, G4-LA7)

Commitment to Our Shareholders

Memory 2015 69

Accenture has always remained faithful to the principle of maintaining the profitability necessary to ensure the business sustainability and show itself as an attractive investment, as company with sustainable vocation that quotes in the stock market. Our commitment to deliver value to the shareholders increases our value in the market and becomes a feedback cycle, and is the basis for bounding our strength in the long term. When the efficient and responsible management of all resources and capital is complemented by the principles of transparency and financial ethics, the company achieved the support of investors and shareholders.

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4.1. Accenture Spain’s Financial Performance Ever since its creation, Accenture has established ambitious goals oriented towards economic growth, people development and environmental respect. It is for this reason that from the very start, we began operating in accordance with social, ethical, good governance and environmental criteria much before the various stakeholders on the business scene such as investors, shareholders and clients began requiring them as a guarantee for business excellence, differentiation and business longevity. Accenture’s good results in 2015 reflect the success of the implementation of a new strategy in five business areas (Strategy, Digital, Technology, Operations and Consulting) as well as the investments made in such breakthrough and differential sectors as digital, cloud, and cybersecurity in addition to business transformation. All of this has been done without sacrificing our commitment to stakeholders and future generations in creating direct and indirect economic value. The generation of value and trust as well as the capacity to get competitive and profitable results without sacrificing the principles of transparency and financial ethics through efficient and responsible resource management thus constitute the two key pillars on which the stability and strength of our business model is based.

THE GENERATION OF VALUE AND TRUST AS WELL AS THE CAPACITY TO GET COMPETITIVE AND PROFITABLE RESULTS WITHOUT SACRIFICING THE PRINCIPLES OF TRANSPARENCY AND FINANCIAL ETHICS THROUGH EFFICIENT AND RESPONSIBLE RESOURCE MANAGEMENT.

All of this was backed in 2015 by 815 million euros net revenues at Accenture Spain, with growth in local currency with respect to the year 2014 by 14 %. This positive change in trend is a response to the implementation of a new strategic plan that focuses on rotating our business towards digital services, which have seen more than 50 % growth, and now represents 23.5 % of our net revenues.

(G4-9, G4-EC1, G4-DMA)

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4.2. Sustainable growth strategy In a period of such significance to organizations, the Accenture responsible business model will allow us to face the new market challenges in a competitive and outstanding way. To do so, we proactively plan and manage our professionals’ training as well as the size of our workforce by adopting the necessary measures to respond to the expected changes in demand for our services. The current market is defined by change and technological revolution in all industries. To meet these expectations and improve our service provision, Accenture is committed to buying out new companies in specific sectors.

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Worldwide, it has invested approximately 2.5 billion dollars in acquisitions over the last three years. 850 million of that total were invested during the last year with 70 % of this used for what we call “the all-new”: digital, cybersecurity and cloud. Standing out is our

latest global acquisition of Cloud Sherpas and the acquisition in Spain of Solium, which reinforces our positioning in the cloud and mobility service sector.

4.3. Global results and transparency with shareholders and investors Accenture is a company that is listed on the New York Stock Exchange meaning one of its main responsibilities is creating value for its shareholders in the short-, medium- and long-term. To this end, our company reached global net revenues of 31.048 billion dollars, 11 % growth in local currency and increased profitability in the adjusted diluted earnings per share by 4.76 dollars, which accounts for 7 %. Thus, the share value in the United States stock market (Dow Jones) saw an increase of 10 % between August 31, 2014 and August 31, 2015. Dividends in the amount of 2.04 dollars per share (in two semiannual distributions) were distributed; this figure is up from the 1.86 dollars distributed the year before which confirms that once again this year Accenture was able to create value for its shareholders. In an effort to maintain its commitment to transparency and continuously respond to the concerns and needs of its shareholders, analysts and investors, Accenture provides the following information, which is always detailed and up-to-date, through various means of communication: • Financial and stock market information. • The main economic, social and environmental performance magnitudes. • A historical record of its quarterly and annual financial statements. • Corporate governance information (composition, duties, compensation, etc.). • Documentation and presentations of interest. • Transcriptions of meetings held with shareholders and investors.

The Accenture operating results are influenced by the economic conditions including those of a macroeconomic nature and credit market conditions in addition to business confidence levels. There continues to be significant volatility and economic and geopolitical uncertainty in the world markets as well as a drop in expenditure on certain services our company offers in many sectors in which we provide services. This atmosphere has influenced the types of work clients demand as they are currently requesting a greater volume of outsourcing services and are emphasizing more and more cost savings initiatives as well as, in some cases, decreased rates and expenditure levels on existing contracts all while demanding more added value services in the digital arena. Despite the volatile and quickly evolving market, Accenture saw profitable growth worldwide in 2015. Moreover, it increased its market share and achieved share value growth, a solid cash flow and a significant rise in dividends. In fact, Accenture beat a new annual record for contract and project sales, reaching 34.360 billion dollars.

The companies comprising the Accenture group in Spain deposit their annual accounts each year with the Trade Register, are audited by KPMG Auditores, S.L.in accordance with current trade laws and the standards established in the Spanish General Chart of Accounts. Nonetheless, the economic data offered in this report correspond to the Consolidated Financial Statements pursuant to the generally accepted accounting principles in the United States (USGAAP) in accordance with the standards established by the US Public Company Accounting Oversight Board, which are also audited by KPMG Auditores, S.L. Therefore, the data included in the corporate report may noticeably differ from the data deposited with the Trade Register. For more information, visit www. investor.accenture.com. Besides the companies included in the scope of the report (Accenture, S. L.; Coritel, S. A.; Accenture Outsourcing Services, S. A.; and Alnova Technology Services, S. L.), the net revenues referred to in this report for Spain also includes: Accenture Holdings Iberia, S. L.; Customerworks Europe, S. L.; Energuia Web, S. A.; Avanade Spain, S. L.; Informació i Tecnologia de Catalunya, S. L.; Informática de Euskadi, S. L.; ITBS Servicios Bancarios de Tecnología de la Información, S. L.; and Servicios On Line para Usuarios Múltiples, S. A. The expression local currency is used to be able to compare the financial results without the impact of fluctuations in the currency exchange rate for easier analysis of business performance over time.

(G4-17)

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In view of all of this, the company obtained solid net revenues, growth and profitability figures in 2015: net revenue in 2015 totaled 31.048 billion dollars - a historic high-, versus the 30.002 billion dollars recorded in 2014. This meant 11 % growth in local currency and 3 % in dollars. The gross margin (net revenue less cost of services before reimbursable

expenses) decreased by 32.3 % in 2014 to 31.6 % in 2015, mainly due to a higher cost of labor and increased costs related to the higher number of professionals as well as expenses on hiring and training. The costs of sales, marketing and administration represented 17 % of the company’s net revenues, which is 0.9% less than in 2014. This

led to operating revenue of 4.436 billion dollars and an operating margin of 14.3 % in 2015, versus the 4.301 billion dollars and 14.3 %, respectively, recorded the year before. Net income after taxes totaled 3.274 billion dollars in 2015, which is equivalent to 10.6 % of the net revenues figure.

SHAREHOLDER VALUE SHORT TERM MEDIUM TERM LONG TERM

(G4-17) 74 www.accenture.es

Commitment to Society

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The concerns of professionals about social action and the willingness of “helping those who help”, bringing what Accenture does bet to the social sector, is channelled through the Accenture Foundation. All this under the global initiative Skills to Succeed, paying special attention to the social organizations that focus in the more disadvantaged people, training as a way to achieve their independence. In addition, our active collaboration with the most relevant institutions from the academic, cultural and business areas allow us to contribute to the sustainable development of the society that we are part.

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5.1. Accenture Foundation The Accenture Foundation is committed to people, employment and providing social organizations with the necessary solutions to be more efficient in achieving their employability goals. On the one hand, the Foundation focuses its efforts on the global initiative Accenture Skills to Succeed, which seeks to educate and train vulnerable populations so they may find a job or create their own business (with a goal of reaching more than three million people throughout the world by the end of fiscal 2020). On the other hand, it works to channel the solidarity concerns of those who work at Accenture. All of this is achieved through three lines of action: free professional services, voluntary work and donations. Throughout fiscal year 2015, full of challenges and achievements, Accenture and its professionals dedicated more than a hundred thousand hours to social activities. They have provided 83,978 hours of free professional services, have dedicated 1,819 hours to voluntary work and have donated 1,642,524 euros to social projects, in addition to the 239,486 euros contributed by our professionals. All of this was managed by the teams dedicated to social action –with the invaluable support of the various Accenture departments–, which have dedicated 16,200 hours to these causes. (G4-EC1, G4-EC8, G4-SO1)

Free professional services The main line of activity at Accenture is the provision of free professional services to social organizations in order to strengthen their employment assistance services and selfemployment among the most disadvantaged populations. Accenture has kept its commitment to donating 7 % of the consulting hours the company is capable of providing, which means a total of 83,978 hours were donated by 122 different professionals this year. This activity is carried out through the initiative “Together for the Employment of the Most Vulnerable” which brings together social service organizations, companies, business

foundations and public entities for a collective effort to drive solutions that improve job opportunities and self-employment among the most vulnerable groups. To date, some 370 organizations in 23 countries have participated in the initiative with 306 operating in Spain and another 60 operating in 22 other countries. Deploying and enriching solutions The effort this year has focused on improving and deploying twelve Accenture solutions in order to reach more social service organizations. They make it easier for the organizations’ specialists to perform various activities in order to assist the most disadvantaged populations, which seek their services to find jobs or become self-employed.

Nearly three thousand employment specialists have served more than 155,000 vulnerable jobseekers to date. In addition, four hundred specialists have participated in some type of social service aimed at any of the ten thousand beneficiaries of programs of this kind. Moreover, these solutions have made it possible to train 131,000 people on both cross-disciplinary skills, as well as job-specific technical skills. Of these, 12,700 are specialists at social service organizations which have received some other type of internal training. All of this was done by investing 16,000 hours in training.

(G4-EC1, G4-EC7, G4-EC8, G4-SO1, G4-DMA) Memory 2015 77

New solutions Three new solutions were also developed this year to help make employment and self-employment ecosystems more efficient. As concerns the employment ecosystem, the In-Company Internship Guide was produced as an essential supplement to the success of the job training carried out by social service organizations. The self-employment ecosystem has been strengthened with the development of a Training Program for Vulnerable Populations with an Enterprising Spirit. It offers an especially practical format where entrepreneurs take on an active role and become the focus of their own training. In addition, a microcredit line particularly aimed at the disadvantaged was designed along with a Spanish bank.

Volunteering Volunteering is another of the Foundation’s lines of action through which time and knowledge continue to be offered to social organizations. More than 25 % of the hours dedicated to voluntary work are provided during working hours, thus allowing Accenture professionals the opportunity to contribute all of their expertise while on the job. Throughout fiscal year 2015, 204 different volunteers have participated by investing a total of 1,819 volunteer hours in activities such as the following: • Support for young people at risk of exclusion exclusion through mentoring and coaching, in order to equip them with skills and encourage them to rise above their individual situations to create a change in their lives with education. • T raining for young people actively searching for work in areas such as wage composition, new labor reforms, self-control, selfconfidence, image management and 78 www.accenture.es

English, among others, until they are ready to be successful in their job search. Assistance with resume writing, interview preparation and role-playing techniques are also included in this training. •S  upport for new generations of students in the final years of official studies to equip them with skills that will help them be successful in their future careers, orient them on various jobs they are interested in and encourage an enterprising spirit within them. • T raining in different areas for NGO staff in order to supplement their knowledge and share best professional practices so they may use them in their own organizations. •O  ther volunteer activities, such as travelling to various locations to cooperate with NGOs where most needed, collaborate with event organization and fundraising help with soup kitchens and engage in activities to spread awareness among family members and friends.

Donations The donations made by Accenture not only come from its Foundation, but also from our professionals who contribute money in order to carry out various social projects through initiatives like payroll round-offs, emergency programs and other custom-designed activities. It is important to highlight, that more than 4,740 professionals, in other words, 54 % of the Accenture staff, have donated a portion of their wages this fiscal year 2015 to reach a total of nearly €240,000 through the programs promoted by the Foundation. Moreover, they have participated with donations for other campaigns such as toy drives through various organizations or by donating their restaurant tickets to Acción contra el Hambre (Action against Hunger).

Payroll round-offs This is a very simple program: all professionals have the opportunity to make a volunteer monthly donation with just a click of the mouse. This contribution again proves that regardless of how small an individual amount may be the sum of many can bring about great collective results. Participating in 2015 were 4,464 professionals and their donations, along with the contribution made by the Accenture Foundation, came to a total of 308,097 euros. This money was used to fund various projects such as the creation of seed multiplication micro-businesses in Angola, with the Codespa Foundation, the Yob Project, with the Exit Foundation, improved living and working conditions for displaced children and young people in Burkina Faso, with Save the Children, and job training for the disabled, with the Juan XXIII Foundation. Cooperation was also offered in the last quarter for refugee job insertion in Uganda with the Entreculturas Foundation, as well as job training in various trades, such as plague control, warehouse assistance and healthcare, with Caritas, the Red Cross, the Secretariado Gitano Foundation, the Tomillo Foundation and FSC Inserta in Spain. Emergencies Nature demonstrated its power again this year with the earthquake in Nepal, a catastrophe 948 Accenture professionals and the company itself helped mitigate by collecting a sum of 56,125 euros.

(G4-EC7, G4-SO1)

Other professional donations Year after year, these donations grow and the professionals at Accenture show their interest in new causes. La Marató de TV3, organized to foster heart disease research, was again supported this year. Participating in this charity drive were 164 professionals and their family and friends, who donated 18,696 euros. Our professionals also chose to collaborate with Doctores Sonrisa at the Theodora Foundation, the Carmen Pardo Valcarce Foundation and the Adela Foundation, by participating in the ice bucket challenge, among others. Support for NGOs presented by our professionals Besides cooperating with the Foundation, the professionals at Accenture can also collaborate with other social organizations. In these cases, they are given the opportunity to request financial support from the Foundation for projects implemented by the NGOs they work with. In fiscal year 2015, 14 of these projects were funded with donations totaling 22,800 euros. Direct financial donations 1,429,264 euros were donated through this program; on the one hand to organizations such as Entreculturas, which uses the contribution to fund international projects, in which Accenture Global participates; and, on the other hand, to foundations that help drive corporate volunteering and employment projects such as Ayuda en Acción, the Create Foundation, the Red Cross, Caritas, the Exit Foundation, the Integra Foundation, Junior Achievement and the Tomillo Foundation, among others. Collaboration is offered by funding projects to improve the skills of vulnerable populations.

Collaboration with Our Global Network

Spain over the three years the program is set to last.

In fiscal year 2015, two projects combined the contribution of free professional services and Accenture Spain volunteering with a financial contribution by Accenture International.

The goals of this program are:

One of them is the BEST Program, sponsored by Entreculturas Foundation, which will receive 3.8 million dollars from Accenture International over the three years it is set to last in addition to a considerable contribution of free professional services from Accenture Spain. With this program, more than eighty thousand vulnerable people from twenty-one countries in Latin America, Africa and Spain will be receiving online training aimed at developing the interpersonal skills needed to work. Of these, 57,000 will also earn specific qualifications via e-learning for the job sectors most in demand, and 41,000 will access the job market. This initiative, which will end in 2018, is a continuation of the four-year joint program (2011-2014) which has already provided technical and professional training to 108,308 young people from ten Latin American countries. The new program is based on what has already been built with the previous one and seeks to better adjust the training and job counseling to companies’ needs as well as enhance the possibilities of distance education.

• To improve the employability of 37,000 young people by developing their job skills, based on an online training approach for which Spain has developed and made available a training platform and the training material needed to develop these skills on six different levels to various organizations. • Train 10,000 young people for employment and ensure 6,000 find a job.

ACCENTURE CONTINUES THE COMMITMENT TO DONATE THE 0.7 % OF THE CONSULTING HOURS THE COMPANY IS ABLE TO PERFORM.

Thus, Accenture and the Entreculturas Foundation will have provided more than 185,000 vulnerable people with the necessary training to access the job market in twenty-one countries by the end of 2018, from the start of their collaboration in 2011. The second is the Training for the Future program, sponsored by the Educación para el Empleo Foundation, which will receive 4.6 million dollars from Accenture International and a considerable contribution of free professional services from Accenture

(G4-SO1) Memory 2015 79

5.2. Together with institutions Accenture combines its capacities with those of the most significant academic, business and cultural institutions in Spain to foster economic and social development in this country.

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Academic institutions Accenture cooperates with leading Spanish universities and business schools to boost talent, promote research and facilitate the inclusion of young people in the job market. Developing professional skills Accenture helps young university students develop their job skills and it does so through a variety of actions such as workshops focusing on teamwork, communication or leadership, technology conferences, open-house days, etc. In addition, Accenture runs an internship program, Accent on You, aimed at students in their final years of university or business school courses. In the last fiscal year, 312 students participated in this program. Accenture professionals also offer official academic training at various universities and business schools with the students receiving the opportunity to visit some of our offices to find out about the work and technology used to help clients. Recognition for the best Accenture grants various awards to the best end-of-degree projects at the universities Universidad Politécnica de Madrid, Universidad Pontificia Comillas, Universidad Carlos III, Universidad Politécnica de Cataluña and Universidad del País Vasco. At the same time, Coritel rewards the best students at the Faculties of Computer Science at the universities Universidad Complutense de Madrid, Universidad Rey Juan Carlos, Universidad de Alcalá, Universidad

ACCENTURE HELPS YOUNG STUDENTS FROM UNIVERSITIES AND BUSINESS SCHOOLS TO DEVELOP THEIR PROFESSIONAL COMPETENCIES.

Politécnica de Madrid and Universidad Autónoma de Barcelona. This recognition is extended to sports, which Accenture supports by sponsoring various university sporting events. Fostering innovation Accenture collaborates with different initiatives to foster innovation in academics: • The Chair in Economy and Innovation Management at the Universidad Autónoma de Madrid, which offers particularly good master’s and doctorate programs which bring innovation closer to post-graduate students in addition to the Breakfasts with Innovation, which are open to the public and promote the dissemination of innovation throughout the university.

• The Enterprise Creation Program at Universidad Politécnica de Madrid, which offers personalized advising services adapted to each business project created by members of the university community. More than 166 companies have been set up since it was created. • The Chair in Advanced Analytical Intelligence (IA2) at the Universidad de Oviedo, founded by Neometrics, which promotes R+D+i projects, the development of training programs, the promotion of meetings with experts and the dissemination of knowledge through working groups and seminars. • Participation in the CITIUS (Singular Information Technology Research Center) Business Council, which was founded in 2010 and focuses its activities on the area of information technologies with a common commitment: scientific excellence in benefit of society. Think tanks In 2015, Accenture continued to participate in various meetings, conferences and think tanks organized by IE Business School, ESADE and IESE.

FIND OUT ABOUT THE ACCENT ON YOU PROGRAM AT WWW.ACCENTURE.ES/ACCENT-ON-YOU MORE ON THE CHAIR IN ECONOMY AND INNOVATION MANAGEMENT AT WWW.ACCENTURE. ES/CATEDRA-UAM (G4-16) Memory 2015 81

Business institutions Identifying challenges and opportunities for economic development is at the heart of Accenture and is the driving force behind its collaboration with more than thirty business institutions in Spain.

• AmChamSpain (United States Chamber of Commerce in Spain).

• Círculo de Empresarios (Spanish Business Leaders Circle).

• American Business Council.

• CITIUS (Singular Information Technology Research Center of the Universidad de Santiago).

• AMETIC (Multi-Sector Association of Electronics, Information Technology and Communication, Telecommunication and Digital Content Businesses).

• Club Español de la Energía (Spanish Energy Club).

• AECOC (Spanish Commercial Coding Association).

• APD (Association for Progress in Management).

• Clúster Aeroespacial de Madrid Network (Madrid Aviation Cluster Network).

• aDigital (Spanish Digital Economy Association).

• Asociación Española de Fundaciones (Spanish Association of Foundations).

• DIRCOM (Association of Communications Executives).

• AECA (Spanish Business Accounting and Administration Association).

• Asociación Catalana de Empresas Consultoras (Catalan Association of Business Consulting Firms).

• FEEX (Spanish Expatriate Forum).

FOSTERING THE DEVELOPMENT OF PEOPLE, THE ECONOMY AND THE SOCIETY IN WHICH WE LIVE.

• Asociación de Marketing de España (Spanish Marketing Association).

• Fundación del Español Urgente, Fundéu BBVA (Español Urgente Foundate, BBVA Foundation).

• Asociación de Periodistas Parlamentarios (Association of Parliamentary Journalists).

• Instituto de la Ingeniería de España (Spanish Institute of Engineering).

• Asociación Española de Anunciantes (Spanish Advertisers Associations). • Asociación Española de Empresas de Consultoría (Spanish Association of Business Consulting Firms). • ASSET (Spanish Association of Business Financial Advisors).

IN 2015, ACCENTURE MAINTAINED ITS COMMITMENT TO FOSTERING CULTURAL DEVELOPMENT AS ONE OF THE DRIVERS OF PROGRESS AND SOCIAL INNOVATION. 82 www.accenture.es

• AUSAPE (Association of SAP Users Spain). • AUTELSI (Spanish Association of Telecommunications and Information Society Users). • Barcelona Global. • Chamber of Commerce and Industry of Spain and Israel. • CEL (Spanish Logistics Center). • CEOE (Spanish Confederation of Business Organizations). • CIAC (Catalan Automotive Industry Cluster). • Círculo de Confianza – Nueva Economía Fórum (Circle of Trust New Economy Forum). • Círculo de Economía (Cercle) (Circle of Economy).

• Forética.

• ISMS Forum Spain. • itSMF (Information Technology Service Management Forum). • Logistop. • Multinacionales por Marca España (Multinational Companies for the Spain Brand Image). • Spanish Global Compact Network.v • SEDIC (Spanish Society of Scientific Documentation and Information). • SEIS (Spanish Society of IT and Healthcare).

Also with cultural institutions In 2015, Accenture maintained its commitment to fostering cultural development as one of the drivers of progress and social innovation through its support for the Princess of Asturias Foundation, the Thyssen-Bornemisza Museum, the Albéniz Foundation, the Guggenheim Bilbao Museum and the Royal Theatre of Madrid.

(G4-16)

Commitment to Innovation

Memory 2015 83

The Accenture’s marked orientation towards the satisfaction of our clients and the development of its professionals, leads us to consider innovation as the essence of the business, which includes the company and the environment. Thanks to it, the ideas are transformed in values. Thus, innovation involves the entire ecosystem in which our company develops its activity, becoming a distinctive sign and a guarantee of competitiveness and sustainability.

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At Accenture, we firmly believe that innovation generates value, meaning we foster a culture of innovation in everything we do, carrying out specific investment, information and training actions, so imagination and thinking out of the box are present in our day to day. We promote and reward innovation, contribute to its development and support initiatives that foster it in and outside our company. We collaborate and create synergies with the innovation community of innovators, research and training centers, as well as with our clients who are the recipients of all of our efforts, so that they may use innovation to improve their competitiveness, management and business results. Moreover, we are constantly reflecting upon our own capacity to innovate and the possibilities offered by the ecosystem to develop an open innovation model that allows us to imagine the future together.

6.1. What steps must be taken to innovate? Innovating is a risky and passionate exercise that requires an in-depth thought process prior to diving into any project. Every year we reconsider how to innovate in order to make sure we are contributing the greatest possible value to our business, our professionals, our society and our country’s innovation ecosystem. To continue the work done over the last few years, Accenture made direct investments totaling 3.5 million euros in innovation in 2015, in addition to another 2 million euros indirectly1. Moreover, Accenture obtained 411 new patents during fiscal year 2015. Considering all of the patents achieved by Accenture over the

1 Direct investment includes all investments in R&D and innovation attributable to certification bodies and R&D and innovation projects, while indirect investment includes all investments in R&D and innovation at innovation centers, universities and graduate schools.

years up until August 2015, the total includes more than 1,150 patents in the United States and 1,450 outside its borders. Another 2,400 applications are pending throughout the world. The steps we have followed to maximize this investment in innovation were: • L ooking at ourselves in the mirror to become aware of our strengths and weaknesses in innovation as the starting point. • L ooking out the window to understand the ecosystem of which we are a part and contribute to its growth by helping our partners and clients. •V  isualizing the future and working to take advantage of the opportunities offered to us and fighting to overcome any threats that may arise. This is how we can turn our ability to innovate into a competitive advantage for ourselves and the world around us.

ACCENTURE MADE DIRECT INVESTMENTS TOTALING 3.5 MILLION EUROS IN INNOVATION IN 2015, IN ADDITION TO ANOTHER 2 MILLION EUROS INDIRECTLY. Memory 2015 85

6.2. First, look at yourself in the mirror “If you want to change the world, start by changing yourself”. (A Chinese proverb) What are our strengths and weaknesses? At Accenture, we have decided to help our clients become more innovative and help generate value around us through innovation. In order to do so, it is important to begin by looking at ourselves in the mirror and becoming aware of our strengths and weaknesses in this area. This is how we work to strengthen our culture of innovation so that it may become an identity mark which impregnates the work done by all of our people. We support this continuous evolution with communication actions, training and commitment.

Do we talk about innovation enough?

What do we need to be more creative?

We look into the mirror and ask ourselves whether we’re talking enough about innovation. Making innovation present in our conversations is one of our goals. To do so, we have designed a complete multi-channel communication plan which gets our professionals involved and reaches nearly nine thousand.

We also humbly ask ourselves what knowledge or experiences could help us become more innovative. We are concerned about aspects such as creativity, collaboration and being up to date on the trends that mark our present. With these topics in mind, we have developed a complete training plan providing for the following aspects:

Our main communication channels are: • The innovation portal, which offers detailed information on the initiatives developed in this field. It also provides useful materials and tools for people who wish to innovate. • The bi-monthly internal newsletter which aims to inspire and inform our professionals to be more creative every day. It outlines all of the Accenture Spain activities in the field of innovation, as well as current events, trends in innovation, creativity and emerging technologies. Our professionals and partners are not seen as passive objects but rather active subjects as they participate by writing news articles and interviews.

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•O  n-site Creativity and Innovation workshops, that aim to spread awareness for innovation among those attending. They focus on stirring up a spirit of innovation in leaders and creating skills and a culture of innovation for a greater commitment from all professionals. • The Online Creative Thinking and Innovation School is an online platform that teaches essential creative techniques for making innovation systematic in the business environment. It offers professionals a completely personalized learning method as far as the content, which depends on their own knowledge. The use of this platform by Accenture professionals is very high as proven by the 913 registered users.

•O  ur Cool>ture spaces, which are aimed at bringing Accenture professionals closer to the latest (cool) trends and developing a vision for the future (fu-ture) in them.

Are we truly committed to innovation? Innovating is a complicated exercise that requires major doses of commitment. In order to increase this, we have designed actions that promote and reward active participation by our professionals in internal and external innovation initiatives. • By seeking commitments from our people (towards collective intelligence –Innovation Bottom Up–): we use our own collaborative space, known as Grapevine, to manage ideas. It is a way for all of the Accenture Spain professionals to contribute ideas as to how to face the challenges encountered in our business and improve internal efficiency and leadership. •B  y rewarding the most innovative professionals with experiences (i-experiences) that help improve their creativity and increase their commitment and motivation.

6.3. Then, look out the window ”The mind is like a parachute; it only works when it’s open”. Albert Einstein How can we contribute to the ecosystem of innovation in Spain? Following the inward exercise of looking at ourselves in the mirror and thinking about our strengths and weaknesses in innovation, we feel we are ready to offer our best to the ecosystem of which we are a part. We are determined and committed to contributing to the development of a knowledge and innovation-based economy. We have committed to an open innovation model in which the world has become our laboratory of ideas.

By connecting our clients to the most innovative community (entrepreneurs, researchers, R&D innovation centers, etc.) Large companies sometimes have the resources but not the time to produce breakthrough ideas. On the other hand, the innovation community has a lot of breakthrough ideas yet not the resources to make them a reality. For this reason, Accenture works to connect both groups of stakeholder, by offering our clients and partners the possibility of creating win win strategies that benefit the two sides. Our main initiatives in this area are: • The Innovation Marketplace, comprised of start-ups and spinoffs1 that have been created at Spanish universities. The objective is to capture and commercialize the innovation that arises from it. This allows us to offer our clients the most cutting-edge solutions on the market all while helping these companies commercialize their assets and, thus, give them a sense

1 Start-up: A start-up is a newly created company that seeks to grow a new business from a business idea that is still in the early stages or a work in progress. In other words, a start-up is a young company that relies heavily on technology. Startups pursue disruptive ideas, seek to streamline complicated processes, and focus on a variety of issues and applications. They are generally associated with innovation, technology development, and web design or development, and they are usually financed by venture capitalists. Spin-off: A new company created from part of an existing one.

of business. This fiscal year ended with 116 companies contributing their innovations in the following areas: analytics & big data, collaboration & efficiency, cultural transformation, digital interactive, mobility and security. • Pasion>ie, a Passion for Innovation and Entrepreneurship, is a program Accenture Spain carries out in conjunction with IE Business School in order to promote innovation and entrepreneurism and foster relations in the innovation community with the business sector, government and investors. It includes an annual competition for innovative technology-based projects that meet the needs of three areas of general interest: healthcare for the future, cities for the future and commercial distribution for the future. The fourth edition was held this year with more than 1,500 registrations at the website (www. pasionie.com) and the presentation of more than a hundred projects. Collaboration was received from nine different organizations (City of Madrid, BBVA, Endesa, Ferrovial, Makro, Repsol, Rousaud Costas Duran, Servicio Madrileño de Salud and Zurich Seguros). The winning projects for this edition received awards on May 21, 2015 at the Madrid International Lab: Insulclock, Metrikea and Acuerdalo, in the categories of Healthcare, City and Commercial Distribution for the Future, respectively. The event was attended by some of the main

stakeholders in the entrepreneurship ecosystem (investors, companies, mentors and entrepreneurs). • The South Summit, an annual gathering for great talent in innovation and entrepreneurism in Southern Europe and Latin America. With nearly five thousand attendees from 25 countries including 3,500 entrepreneurs, 400 investors and 35 corporations, The South Summit has become one of the most relevant events in these areas and is a date not to miss for all stakeholders in the innovation ecosystem, mainly start-ups, investors and large companies. Accenture Spain is very committed to this initiative, not only with its co-sponsorship along with other organizations but also in the work to define and design each edition. The fourth edition was held in Madrid’s Las Ventas bullring on October 8-10, 2014.

Memory 2015 87

• Wayra. Throughout this fiscal year, professionals from our executive Technology and Digital teams mentored the start-ups accelerated by Wayra (Telefónica) at its academies in Madrid and Barcelona. In all, mentoring was provided for 17 start-ups as an opportunity to help these rising companies with their go to market all while passing on intraentrepreneurism1 values which are very important for the new Accenture.

By helping our clients become more innovative The ultimate purpose of everything we do is to help our clients improve their businesses. Our suggestions for fostering innovation at their organizations are based on our own experiences and that of a number of

1 Corporate entrepreneurship, or intrapreneurship, is an entrepreneurial activity carried out within an organization that can lead to the development of innovative business projects and new business for the company.

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different projects. For this reason, we work on: •H  elping them become more competitive by including innovative solutions in our business proposals.• Defining and developing the role of innovation with them using our own methodology and assets, such as the following: – T he implementation of integrated innovation management which includes the following aspects: · Strategy. · Organization and governance. · Brand positioning. · Open innovation. · Project portfolio management. · Monitoring and ongoing improvements in this role. –C  reating a change towards a more innovative culture · Educating professionals on the knowledge and skills required.

· Equipping them with methods and techniques that enable them to be innovative in their day to day. –C  reating programs of crowdsourcing that invite their professionals to take on challenges. –K  nowledge of the latest trends and solutions which will mark the future of their sectors with our scouting, scanning and screening work as well as observation and supervision. •C  onsolidating key transformational technologies such as cloud computing, big data, analytics, IoT, mobility… • Designing unique experiences for users and transforming the most complicated systems into something simple and elegant with Fjord. •D  eveloping highly specialized solutions through centers of excellence located in Spain and abroad.

•E  nriching our offer with the capabilities available through Accenture’s global innovation network. This network is comprised of more than forty centers, some which are multi-sector and others which specialize in industry and technology. Some of them are located in Spain (Madrid, Barcelona and Málaga), mainly specialize in analytics, cloud computing, loT and mobility solutions and have received 300 visits. •C  oordinating and sharing the main innovation initiatives that Accenture develops for itself and for its clients in other countries.

Cooperating with universities Building bridges between academics and business is necessary to foster innovation in our country. By doing so, the knowledge and ideas that arise at universities can become tangible economic and social assets. We have continued with our initiatives in this area: • The UAM-Accenture Chair in Economics and Innovation Management was established as a meeting point between academics and business. Aware

of the importance of innovation for socio-economic development and the advantages of university-corporate collaboration, Universidad Autónoma de Madrid (UAM) and Accenture have created this chair. Some of the initiatives include master’s and doctoral programs which bring innovation to an ever greater number of graduate students; Breakfasts with Innovation, which are open to the public and promote the dissemination of innovation within universities; and an annual awards program. • The Universidad Politécnica de Madrid (UPM) Business Creation Program, known as actúaupm, is a part of this university’s Department of Innovation, Commercialization and Business Creation. It is aimed at creating companies with a high potential for growth. Committed to this work, Accenture is a Platinum sponsor of the initiative. The program focuses all of its work on four pillars: business ideas, teams, the resources needed for projects and the business models that give rise to the three foregoing concepts. Nearly two hundred companies have been founded since the creation of the program. They have received more than forty-seven million in investment.

Invigorating conversations about the innovation ecosystem We believe communication is a fundamental part of invigorating the innovation ecosystem. Sharing best practices, trends and ideas is the goal. To do so: • We publish a bi-monthly newsletter, which is a reflection of our open innovation model in which clients, start-ups and representatives of public institutions participate by doing interviews and writing articles. The publication is aimed at a group of 1,200 people including all types of professionals linked to the world of innovation. • We participate as speakers and listeners in sector-related and multi-sector innovation forums and events.

Memory 2015 89

6.4. Now, visualize the future “The future has many names: For the weak, it means unattainable. For the fearful, it means the unknown. For the courageous, it means opportunity”. Victor Hugo. Committing to innovation means committing to the future. It involves getting out of one’s comfort zone or daily routine to take on new ideas and assume the risks and effort involved. And doing all of this with the trust that it is the way to build a better future, in a broad sense - not just economically, but also socially.

We are more ambitious every year and have more trust that innovation is the best way to build a better future. This is why we have proposed the following for next year: • To continue to offer our clients new innovative products and services that will help them reach their business goals in an ever more digital world. • To keep working with the best startups to contribute to their growth and improve our product and service offering.

WE ARE MORE AMBITIOUS EVERY YEAR AND HAVE MORE TRUST THAT INNOVATION IS THE BEST WAY TO BUILD A BETTER FUTURE.

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• To maintain our collaboration with the other stakeholders in the innovation ecosystem. • To support our professionals so they may generate more ideas and be capable of turning them into successful projects. • To identify opportunities in Europe that help us become more competitive in the future.

Commitment to the Environment

Memory 2015 91

The respect for the environment is an inevitable requirement for a company as ours, with sustainable vocation, which is materialized through the environmental management approach. Because of that, the awareness of all the stakeholders in the care of the environment, the implementation of programs directed to reduce the environmental impact and the efficient use of resources are integrated in the development of our activity. This attitude is one example of the responsibility we have towards future generations.

7.1. E nvironmental management approach Accenture’s commitment to the environment is materialized through its Environmental Management System, a framework that allows for the adoption of the best environmental practices at our offices. Year after year, we make progress in operating our business in a more environmentally friendly way. And we do so by following the commitments outlined in the Accenture Spain’s Corporate Responsibility Master

Plan, the three environmental principles in the United Nations Global Compact and the environmentrelated Sustainable Development Goals approved by the United Nations.

Once again this year, we corroborated this commitment by renewing the ISO 14001 certificates at all of our offices in Spain.

(G4-DMA) 92 www.accenture.es

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7.2. Environmental programs The Environmental Management System articulates and coordinates the implementation of environmental programs aimed at responsible resource consumption, proper waste management and efficient control of indirect atmospheric emissions.

Resource consumption control

Energy The sources of our electrical energy are external to the organization and their distribution corresponds to the national energy demand mix. The percentage of electricity demand from renewable energy sources was 42,68 %1 for fiscal year 2015.

WE CONFIRM OUR COMMITMENT TO THE ENVIRONMENT WITH THE RENEWAL OF THE ISO 14001 CERTIFICATES IN ALL OUR OFFICES IN SPAIN. 1 Source: The Spanish electricity system in 2014, “National Electricity Balance” (considering the peninsular territory), Red Eléctrica de España.

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The installation of energy savings systems at our offices (thermostats, motion detectors, low-energy light bulbs, multifunctional printing devices...) and campaigns to spread awareness among our professionals help us continue to use energy responsibly. Moreover, we have continued to use REM (remote Energy Monitoring) technologies throughout fiscal year 2015 in most of our offices throughout the world. Thus, more than three hundred smart meters are connected together and transmit energy consumption data in real time from different countries, including Spain. All of these data are collected by a central tool that constantly monitors this information to detect deviations in our electricity consumption so we can establish corrective measures.

Water In order to control our water consumption, Accenture Spain has installed tap aerators at all offices and has implemented professional awareness campaigns.

Paper Paper consumption is directly related to our activities and, therefore, it is one of our most significant aspects. The paper we use at our offices is 100 % ecological (chlorine-free) and our print suppliers are FSC (Forest Stewardship Council) and PEFC (Programme for the Endorsement of Forest Certification) certified. Some of the measures implemented to reduce paper consumption include investing in next-generation multifunctional devices and new technologies as well as spreading awareness among professionals.

Computer equipment and company mobile devices The activities carried out by Accenture make the purchase of computers and cell phones quite relevant. In fiscal year 2015, 2,686 and 1,347 units were purchased, respectively. These devices are reused and recycled upon the end of their useful life at Accenture.

(G4-EN2, G4-EN3, G4-EN6, G4-EN27, G4-DMA)

Waste management The waste generated at Accenture is mostly urban waste. For this reason, bins are available at all of our offices for easier sorting and selective paper, packaging and organic waste collection. Moreover, the waste that may be recycled is collected and treated by authorized waste management services providers. On the other hand, some hazardous waste is also generated, such as fluorescent bulbs, toners and batteries. They are stored and delivered for later treatment by authorized waste management services providers pursuant to the law. The main tools our professionals use are computers and cell phones. In fiscal year 2015, 1,803 used computers were returned to suppliers after making sure the suppliers practice responsible waste management. Accenture manages its corporate mobile devices responsibly, encouraging their reuse and recycling at all times. Finally, the biomedical waste generated by the Medical Service is deposited in special bins for management by an authorized company as dictated by law. Any expired medications are deposited at a SIGRE waste collection point.

COMPUTERS AND MOBILE PHONES ARE REUSED AND RECYCLED AT THE END OF THEIR USEFUL LIFE.

Emissions control Although the activities undertaken by Accenture do not generate any significant direct greenhouse gas emissions, we have developed a program to control our indirect contribution to global warming caused by electricity consumption and our professionals’ business travel. Accenture prepares an annual inventory of greenhouse gases indirectly generated by these sources. These emissions are calculated in accordance with the International Energy Agency (IEA) and the Greenhouse Gas Protocol method. Measures aimed at the rational use of electricity focus on the installation of low-energy equipment, the presence of REM technologies and spreading awareness among all professionals to use energy responsibly. As concerns professionals’ business travel, Accenture continued to encourage the use of new technologies in fiscal year 2015 that help achieve better communication and reduce the number of trips taken, with the resulting decrease in CO2 emissions and their impact on the environment.

The 21st Conference of the Parties to the United Nations Framework Convention on Climate Change (COP 21) was held in Paris in December 2015, and Accenture played a key role in the debate leading to the establishment of a global agreement to fight climate change. Along with partners like CDP, World Economic Forum, We Mean Business and Se4All, we hosted the “Accenture Solutions COP21 Forum” aimed at highlighting the opportunities for value creation with a special emphasis on circular economy business models and digital breakthroughs. Moreover, Accenture led the private sector session “SE4All’s Thematic Action Day” as part of the Energy negotiations (mainly focusing on renewable energy, energy efficiency and energy access), inviting our clients’ CEOs to offer their contributions to COP21. Accenture worldwide is listed on the 2015 Carbon Disclosure Project (CDP) of the Climate Disclosure Leadership Index, the largest global energy and climate change investment index. Specifically, it received a score of 99 out of 100. Furthermore was included for the second consecutive year on the Climate A List, which names the 113 international companies with the highest rating for their climate performance. It also appears in the 2015 CDP Supply Chain Performance Leadership Index.

To this end, it is worth highlighting that there are ninety-five telepresence rooms in the world - four in Spain which facilitate connections between professionals and even clients. As a result of all this, the total indirect emissions generated dropped 2 % in 2015 in comparison to fiscal year 2014.

(G4-16, G4-EN16, G4-EN17, G4-EN19, G4-EN27, G4-DMA) Memory 2015 95

7.3. Environmental awareness among stakeholders Accenture maintains a proactive attitude towards mitigating impacts on the environment as well as spreading environmental awareness among its main stakeholders. Accenture develops communication and environmental training plans aimed at its professionals. Moreover, it has designed specific campaigns aimed at those whose activities may generate an impact on the environment in order to minimize it.

96 www.accenture.es

On the other hand, Accenture works through its Foundation to share environmental-related knowledge and experiences by offering environmental training to entrepreneurs at risk of social exclusion in order to help them create their own business and instill best environmental practices in society.

Our Environmental Department is committed to achieving better results each year. In 2016, we will continue to work on spreading environmental awareness among our stakeholders by supporting new environmental volunteer initiatives and implementing best environmental practices in society.

Commitment to Our Suppliers

Memory 2015 97

Accenture applies the principles of sustainability in its commercial relations with suppliers, promoting these values throughout the supply chain. Accenture bet by those suppliers that share their values and principles, key to the prevention of risks, the protection of the reputation, and therefore, the sustainability of its business. All this without forgetting our contribution to the economic and social development of our country betting for local suppliers.

(G4-DMA) 98 www.accenture.es

The relations Accenture fosters with its suppliers are based on transparency, a demand for the utmost quality, long-term mutual benefits and a search for continuous improvement. Organizations have the capacity to act as responsible buyers by investing in companies with good ethical, social and environmental behavior. Accenture is committed to being a “sustainable client” which distributes value throughout the supply chain all while offering economic solvency and security. In order to offer our clients innovative services, we need a qualified and efficient network of suppliers. That is why we make great efforts to consolidate partnerships that allow us to maintain our image and our market positioning. Along these lines, Accenture has developed an approval questionnaire with sustainability criteria, which contains the following sections: • Human resources policies. • Propper Occupational health and safety. • The minimization of environmental impacts and compliance with applicable environmental laws. • Subscription to international standards such as the United Nations Global Compact. • Corporate social responsibility management. • Existence of a Code of Conduct. • Security policies and contingency plans. • Quality management.

This approval questionnaire with sustainability criteria outlines our Supplier Standards of Conduct, which complement our Code of Business Ethics in order to guarantee that the supply chain is aligned with the way our organization understands business. These standards define our priorities and describe both the management style and conduct we expect of our suppliers. As of the date of this report, we are reorganizing the foundations of the supplier approval process. Moreover, any suppliers who do not meet the approval process requirements and those who are subject to improvement actions will be assessed in order to remain a part of our supply chain in a view to minimizing the negative impacts of their relations with Accenture. In addition, there are internal policies that require subcontracted personnel –who act on behalf of Accenture and have access to the organization’s internal systems– complete mandatory training on data protection, information security and ethics. In any case, Accenture ensures that all subcontracted personnel are aware of the importance of this training and of the consequences faced in the event of a breach.

Anticorruption program for suppliers As a responsible company, Accenture has a specific anticorruption program that deals with relations with business intermediaries1. Despite the fact that these suppliers are independent of our organization, their activities are visible to our clients and, therefore, we are responsible for their actions. Consequently, before initiating a contractual relationship with them, they must go through an exhaustive assessment process during which certain high-level authorizations are necessary based on the potential risk posed. This program is governed by a series of internal policies ultimately aimed at preventing any risks to Accenture’s reputation that would compromise its business sustainability.

Moreover, Accenture encourages collaboration with Special Employment Centers (CEE, as they are known by the Spanish acronym). The aim is to increase its commitment to society by offering opportunities and improving the employability of people with disabilities. 1 The definition of business intermediaries includes any person or organization on which Accenture relies to deal with clients, that acts on Accenture’s behalf to obtain a license, visa, permit or other official document, or that appears before official and (totally or partially) publicly-owned bodies. This category includes business development agents, advisors, consultants, subcontractors, prime contractors, allies, collaborators, joint venture partners sales representatives and suppliers.

(G4-EN32, G4-EN33, G4-LA14, G4-LA15, G4-SO9, G4-SO10, G4-DMA) Memory 2015 99

Accenture as a “sustainable client”

Communication and dialogue with suppliers

The Accenture procurement volume in Spain, which exceeds 130 million euros, is good proof of our contribution to our country’s economic and social development. Specifically, the fact that we contract with small and medium businesses reflects a commitment to the sustainable development of the Spanish business network, which is mostly comprised, of small and medium-sized businesses. Thus, 85 % of the 2,315 suppliers Accenture works with in Spain are national companies. The sectoral classification of our supply chain is common in the consulting sector.

Its Responsible Consulting Master Plan fosters the need to establish two-way communication channels that strengthen partnership relations between Accenture and its suppliers because we believe they are our main stakeholders. Establishing active and continuous dialogue with our suppliers is key to creating ties and long-term constructive relations.

85 % OF THE 2,315 ACTIVE SUPPLIERS THAT ACCENTURE HAS IN SPAIN ARE NATIONAL; CONTRIBUTING AS WELL TO THE SUSTAINABLE DEVELOPMENT OF OUR BUSINESS NETWORK.

100 www.accenture.es

The habit of holding face-to-face meetings with our suppliers is deeply rooted at Accenture not only to assess the services provided but also to identify the two parties’ needs and expectations. Furthermore, the Vendor Portal is a tool where information is exchanged between Accenture and its suppliers, which they may use to directly access information of interest (order status, invoice and payment). They may also use it to submit queries and make comments.

involve suppliers in the challenge of promoting the development of responsible business, but it has also provided very relevant information that has been analyzed, interpreted and presented internally, and whose findings will help us to improve the perception of Accenture as a commercial referent solid and reliable. CDP Supply Chain Program As part of our multifaceted relationship with the Carbon Disclosure Project (CDP), we use its tools to encourage commitment and sustainable business practices among our suppliers. As corporate members of the CDP Supply Chain Program, we have invited a specific group of our suppliers each year at a global level since 2010, to voluntarily answer a self-assessment of their performance in combat climate change.

Given how important the supply chain has become to the strategies established by public administrations as well as in international CSR guidelines, we believe it is essential to know what our suppliers expect of Accenture as a client. To that end, an analysis of the results, obtained after the launch of a questionnaire of specific sustainability for suppliers in fiscal year 2014, was conducted, depending on the type of supplier, with the triple objective of identifying their expectations in this matter regarding Accenture, invite them to evaluate the corporate responsibility program and assess their level of satisfaction. This exercise not only enabled us to

(G4-12, G4-EC8, G4-EC9, G4-DMA)

Appendix 1. Supplementary Information

Memory 2015 101

Minimum salaries Minimum salary in the country, broken down by gender (euro) Fiscal Year

2008

2009

2010

2011

2012

2013

2014

2015

Women

600

624

633.30

641.40

641.40

645.30

645.30

648.60

Men

600

624

633.30

641.40

641.40

645.30

645.30

648.60

Percentage of initial minimum salary out of the minimum salary in the country, broken down by gender Fiscal Year

2008

2009

2010

2011

2012

2013

2014

2015

Women

141.7

194.48

192.73

136.42

136.42

135.60

131.72

131.05

Men

141.7

194.48

192.73

136.42

136.42

135.60

131.72

131.05

Suppliers Number of active suppliers Fiscal Year

2008

2009

2010

2011

2012

2013

2014

2015

1,688

1,784

1,390

1,430

2,158

2,089

1,638

2315

2008

2009

2010

2011

2012

2013

2014

2015

97.7

96.7

92

90

86

85

87

85

2008

2009

2010

2011

2012

2013

2014

2015

2.3

3.3

8

10

14

15

13

15

Percentage of national suppliers Fiscal Year

Percentage of foreign suppliers Fiscal Year

Total expenditure on national suppliers (euro) Fiscal Year

2008

2009

2010

2011

2012

2013

2014

2015

174,128,414.48

181,767,999.11

132,640,053.00

153,971,256.39

156,383,224,48

143,843,795.78

128,309,581.59

128,979,077.23

(G4-12,G4-EC1,G4-EC5,G4-EC9)

102 www.accenture.es

Materials purchased Fiscal Year

2008

2009

2010

2011

2012

2013

2014

2015

Paper (kilograms)

69,091

51,871

48,673

40,499

31,693

15,169

10,658

10,802

Computers (units)

1,894

358

682

4,628

2,194

2,650

2,839

2,686

Cell phones (units)

1,946

1,204

1,424

1,571

2,130

510

1,682

1,347

Indirect energy consumption (electricity) Fiscal Year

2008

2009

2010

2011

2012

2013

2014

2015

Electricity consumption (gigajoules)

68,755

67,166

60,392

52,068

29,018

26,615

23,419

23,748

Number of professionals CElectricity consumption/professional

10,572

8,863

8,364

9,066

8,107

7,546

7,257

7,872

6.50

7.58

7.22

5.74

3.58

3.53

3.23

3.02

Notes: • Consumption in buildings with ISO 14001 certification. • The number of professionals refers to those who work full-time.

Indirect CO2 emissions Fiscal Year

2008

2009

2010

2011

2012

2013

2014

2015

Total emissions (tons)

22,097.20

18,317.31

16,094.53

16,105.00

17,899.68

12,304.57

11,087.50

10,862.96

Travel (scope 3) (tons)

14,566.20

10,960.31

10,625.53

11,389.93

15,271.93

10,095.07

9,194.48

8,943.37

10.572

8.863

8.364

9.066

8.107

7.546

7.257

7.872

7,531.00

7,357.00

5,469.00

4,715.07

2,627.75

2,209.50

1,893.02

1,919.59

2.09

2.07

1.92

1.78

2.21

1.63

1.53

1.38

Number of professionals Electricity (scope 2) (tons) Emissions/professional Notes:

• Electricity: Emissions from buildings with ISO 14001 certification. • Travel: These emissions are directly calculated by our travel agency. • The number of professionals refers to those who work full-time.

(G4-EN1, G4-EN3, G4-EN5, G4-EN16, G4-EN17, G4-EN18)

Memory 2015 103

Breakdown of professionals Fiscal Year

2012

2013

2014

2015

Group of professionals

Fiscal Year

2012

2013

2014

2015

Group of professionals By gender

By type

Women

3,395

3,251

3,099

3,304

Full-time

Men

5,581

5,221

5,081

5,516

Women

2,663

2,476

2,339

2,520

Total

8,976

8,472

8,180

8,820

Men

5,444

5,070

4,918

5,352

Total

8,107

7,546

7,257

7,872

732

775

760

784

By category Managing directors

Part-time

Women

39

35

33

32

Women

Men

176

168

150

157

Men

137

151

163

164

Total

215

203

183

189

Total

869

926

923

948

Women

411

404

387

405

Indefinite

Men

870

876

845

915

Women

3,149

3,058

2,897

2,999

1,281

1,280

1,232

1,320

Men

5,078

4,831

4,646

4,766

Total

8,227

7,889

7,543

7,765

246

193

202

305

Senior managers y managers

By contract

Total Consultants Women

1,103

1,066

1,031

1,071

Temporary

Men

1,627

1,581

1,567

1,613

Women

Total

2,730

2,647

2,598

2,684

Men

503

390

435

750

Total

749

583

637

1,055

8,976

8,472

8,180

8,820

Analysts Women

1,842

1,746

1,648

1,796

Men

2,908

2,596

2,519

2,831

Total

4,750

4,342

4,167

4,627

769

604

530

604

Men

1,637

1,287

1,248

1,401

Total

2,406

1,891

1,778

2,005

2,583

2,596

2,508

2,613

Total professionals

By age group Under 30 (30 not included) Women

Between 30 and 50 (both inclusive) Women Men

3,885

3,874

3,756

3,999

Total

6,468

6,470

6,264

6,612

Más de 50 años Women

43

51

61

87

Men

59

60

77

116

102

111

138

203

Women

34

35

36

36

Men

33

34

35

35

Total

33

34

35

35

Total Average age

104 www.accenture.es

(G4-10, G4-LA12)

Professional turnover Fiscal Year

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Turnover rate

23.3

23.5

19.3

22.2

13.7

14.7

12.0

11.8

13.0

13.0

By gender Women

–

–

–

–

–

11.2

10.4

10.5

12.9

7.8

Men

–

–

–

–

–

12.3

13.0

12.6

13.1

18.1

By age group Under 30 (30 not included)

–

–

–

–

–

13.7

14.9

14.1

16.0

20.9

Between 30 and 50 (both inclusive)

–

–

–

–

–

10.7

10.9

11.0

12.1

10.8

Over 50

–

–

–

–

–

20.4

6.9

13.1

16.1

7.6

2012

2013

2014

2015

8.6

7.7

7.4

9.3

New hire turnover Fiscal Year Turnover rate

By gender Women

8.0

8.8

7.9

7.5

Men

8.8

7.1

7.1

10.2

By age group Under 30 (30 not included)

9.0

6.4

5.7

9.9

Between 30 and 50 (both inclusive)

8.0

10.2

11.2

8.2

Over 50

0.0

0.0

0.0

14.3

(G4-LA1)

Memory 2015 105

Health and safety indicators Fiscal Year

2009 Acc,

Cor,

2010 AOS

Aln,

Acc,

Cor,

2011 AOS

Aln,

Acc,

2012

Cor,

AOS

Aln,

Acc,

Cor,

AOS

Aln,

2013

2014

2015

Number of accidents With leave Total

4

7

9

0

1

5

7

0

2

3

8

0

1

3

2

0

6

11

5

Women

–

–

–

–

–

–

–

–

1

2

3

0

1

1

1

0

2

9

3

Men

–

–

–

–

–

–

–

–

1

1

5

0

0

2

1

0

4

2

2

Without leave Total

6

11

8

1

5

6

14

0

6

8

7

0

3

5

6

0

18

13

11

Women

–

–

–

–

–

–

–

–

4

2

5

0

3

3

3

0

11

9

8

Men

–

–

–

–

–

–

–

–

2

6

2

0

0

2

3

0

7

4

3

1

0

0

Fatalities Total

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

Women

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

Men

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

1

0

0

245

282

232

0

21

91

310

0

47

16

0

71

200

361

Women

–

–

–

–

–

–

–

Men

–

–

–

–

–

–

–

Rates Number of days lost due to work-related accidents Total

86

76

201

0

5

–

5

72

159

0

5

11

4

0

43

92

342

–

81

4

42

0

0

36

12

0

28

108

19

Number of days lost due to illness Total

11,391 27,231 15,444

893 14,873 23,163 19,205

Women

–

–

–

–

–

–

Men

–

–

–

–

–

–

1,039 11,969 23,991 19,783

789 22,095 34,344 29,513

1,349 47,696 38,974 42,464

–

–

–

–

–

–

–

–

–

– 28,941 25,444 28,664

–

–

–

–

–

–

–

–

–

– 18,755 13,530 13,800

Absenteeism rate (percentage) Total

1.65

2.70

3.27

3.64

2.42

2.68

3.78

4.68

1.94

2.90

3.70

3.98

3.61

4.28

5.31

7.13

2.49

2.15

2.29

Women

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

3.95

3.68

4.13

Men

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

1.59

1.21

1.19

Frequency index Total

0.14

0.17

0.46

0

0.04

0.14

0.33

0

0.08

0.09

0.36

0

0.04

0.09

0.09

0

0.09

0.15

0.07

Women

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

0.07

0.32

0.10

Men

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

0.10

0.04

0.04

Severity index Total

8.50

6.77

11.84

0

0.83

2.56

14.69

0

3.38

2.23

9.10

0

0.20

1.43

0.70

0

0.91

2.69

4.73

Women

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

1.43

3.81

11.90

Men

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

0.58

2.00

0.40

3,201.5 4,626.5

2,178

111.5

2,795

Average number of professionals Total

3,949 2,345.5

101

2,830

3,773

2,454

90

2,781

3,650

2,530

86

8,714

8,264

8,482

Women

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

3,339

3,153

3,194

Men

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

5,375

5,111

5,289

Notes: • Acc.: Accenture. Cor.: Coritel. AOS: Accenture Outsourcing Services. Aln.: Alnova. • The column under Fiscal Year 2013 corresponds to Accenture, S. L.: Coritel, S. A.; Accenture Outsourcing Services, S. A.; Alnova, S. L.; and Neo Metrics Analytics, S. L. • The column under Fiscal Year 2014 corresponds to Accenture, S. L.: Coritel, S. A.; Accenture Outsourcing Services, S. A.; Alnova, S. L.; and Fjord Spain, S. L. • The column under Fiscal Year 2015 corresponds to Accenture, S. L.: Coritel, S. A.; Accenture Outsourcing Services, S. A.; and Alnova, S. L.

(G4-LA6)

106 www.accenture.es

Training A = Training hours B = Total professionals A/B = Training hours per professional

Fiscal Year

2009 A

2010

2011

2012

2013

2014

A

B A/B

A

B A/B

A

B A/B

A

1,040

37 28.1

1,139

39 29.2

901

35 25.7

758

2015

B A/B

A

B A/B

B

A/B

A

B A/B

–

–

–

–

–

33 23.0

1,351

32 42.2

–

–

–

–

–

4,528

173 26.2

4,123

176 23.4

4,722

168 28.1

2,847

150 19.0

5,915

157 37.7

229 31.3

4,063

201 20.2

5,568

210 26.5

5,262

215 24.5

5,623

203 27.7

3,606

183 19.7

7,266

189 38.4

Managing directors Women

–

Men

–

Total

7,179

Senior managers and managers Women

–

–

–

–

–

–

19,555

402 48.6 20,278

411 49.3 19,502

404 48.3

13,140

387 34.0

15,024

405 37.1

Men

–

–

–

–

–

–

41,841

879 47.6 43,825

870 50.4 45,899

876 52.4 32,803

845 38.8

35,167

915 38.4

Total

55,032

1,177 46.8 39,203

1,204 32.6 61,396

1,281 47.9 64,103 1,281 50.0 65,401 1,280 51.1 45,943

1,232 37.3 50,191 1,320 38.0

Consultants Women

–

–

–

–

–

–

42,693

1,068 40.0 47,175

1,103 42.8 37,733

1,066 35.4

27,817

1,031 27.0

27,277

1,071 25.5

Men

–

–

–

–

–

–

71,115

1,601 44.4 84,254

1,627 51.8 60,784

1,581 38.4

43,682

1,567 27.9

45,531

1,613 28.2

Total

104,871

2,582 40.6 89,216

2,552 35.0 113,808 2,669 42.6131,429 2,730 48.1 98,517 2,647 37.2 71,498

2,598 27.5 72,808 2,684 27.1

Analysts Women Men Total

– – 220,382

–

–

–

–

–

–

5,470 40.3 146,069

–

–

63,574

–

– 117,011

1,947 32.7

55,619

3,012 38.8 110,648

1,842 30.2

52,211

1,746 29.9

48,597

2,908 38.0 92,166

2,596 35.5

89,977

5,077 28.8 180,585 4,959 36.4166,267 4,750 35.0144,377 4,342 33.3138,574

1,648 29.5

51,569

1,796 28.7

2,519 35.7 118,932

2,831 42.0

4,167 33.3 170,500 4,627 36.8

Total Women Men

– – 387,464

–

–

–

–

–

–

9,458 41.0 278,551

–

– 126,862

–

– 234,495

9,034 30.8 361,357

3,454 36.7 124,211

3,395 36.6 110,347

3,251 33.9 90,312

5,665 41.4 242,850

5,581 43.5 203,571

5,221 39.0 169,309

9,119 39.6367,061 8,976 40.9313,918 8,472 37.1 259,621

3,099 29.1

95,221

3,304 28.8

5,081 33.3 205,545

5,516 37.3

8,180 31.7 300,766 8,820 34.1

(G4-LA9, G4-LA10)

Memory 2015 107

Performance evaluation Fiscal Year

2011

2012

2013

2014

2015

Women

–

–

36

36

32

Men

–

–

172

149

157

Total

–

–

208

185

189

Fiscal Year

2011

2012

2013

2014

2015

Women

–

–

1,656

1,576

1,746

Men

–

–

2,490

2,301

2,552

Total

–

–

4,146

3,877

4,298

Staff* Managing directors

Analysts

Senior managers and managers

Total

Women

–

–

413

400

397

Women

3,325

3,238

3,162

3,005

3,195

Men

–

–

868

857

876

Men

5,270

5,205

5,101

4,870

5,128

Total

–

–

1,281

1,257

1,273

8,595

8,443

8,263

7,875

8,323

Women

–

–

1,104

1,052

1,063

Percentage of professionals evaluated

Men

–

–

1,591

1,590

1,563

Managing directors

Total

–

–

2,695

2,642

2,626

Consultants

Analysts Women

–

–

1,698

1,615

1,787

Men

–

–

2,511

2,320

2,570

Total

–

–

4,209

3,935

4,357

Total Women

3,396

3,303

3,251

3,103

3,279

Men

5,305

5,217

5,142

4,916

5,166

8,701

8,520

8,393

8,019

8,445

Women

–

–

100

94

100

Men

–

–

98

98

99

Total

–

–

98

97

99

Women

–

–

98

98

97

Men

–

–

100

99

100

Total

–

–

99

99

99

Women

–

–

96

95

97

Men

–

–

99

99

99

Total

–

–

98

97

98

Women

–

–

98

98

98

Senior managers and managers

Consultants

Number of professionals evaluated Managing directors

Analysts

Women

–

–

36

34

32

Men

–

–

168

146

155

Men

–

–

99

99

99

Total

–

–

204

180

187

Total

–

–

99

99

99

Senior managers and managers

Total

Women

–

–

405

391

386

Women

97.9

98.0

97

97

97

Men

–

–

864

852

872

Men

99.3

99.8

99

99

99

Total

–

–

1,269

1,243

1,258

98.8

99.1

98

98

99

Consultants Women

–

–

1,065

1,004

1,031

Men

–

–

1,579

1,571

1,549

Total

–

–

2,644

2,575

2,580

108 www.accenture.es

Note: “Staff” includes all professionals who are subject to evaluation.

(G4-LA11)

Maternity or paternity leaves Fiscal Year

2011

2012

2013

2014

2015

Fiscal Year

2011

2012

2013

2014

2015

Number of professionals, broken down by gender, who have taken a maternity or paternity leave

Percentage of professionals, broken down by gender, who returned to work after their maternity or paternity leave ended

Maternity

Maternity

Women Men Total

242

241

246

262

279

1

4

2

3

5

243

245

248

265

284

Paternity

Women

–

88

99

92

100

Men

–

100

100

100

100

Total

–

88

99

92

100

Women

–

–

–

–

–

Paternity

Women

–

–

–

–

–

Men

–

–

343

342

330

Men

–

–

99

95

100

Total

–

–

343

342

330

Total

–

–

99

95

100

Notes: • It does not include professionals who take an unpaid leave after their maternity or paternity leave ends. • The information published under the “Men” row of the “Maternity” section refers to the total number of men who receive a maternity leave because the mother waives the corresponding leave.

Percentage of professionals, broken down by gender, who are entitled to a maternity or paternity leave Maternity Women

100

100

100

100

100

Men

100

100

100

100

100

Total

100

100

100

100

100

Women

–

–

–

–

–

Men

–

–

100

100

100

Total

–

–

100

100

100

Paternity

Number of professionals, broken down by gender, who returned to work after their maternity or paternity leave ended Maternity Women

–

211

244

241

278

Men

–

4

2

3

5

Total

–

215

246

244

283

Women

–

–

–

–

–

Men

–

–

341

326

330

Total

–

–

341

326

330

Paternity

(G4-LA3)

Memory 2015 109

Seniority Fiscal Year

2013

2014

2015

Women

8

9

8

Men

8

8

7

Total

8

8

8

Women

19

20

20

Men

20

20

20

Total

20

20

20

Women

13

13

13

Men

12

12

12

Total

12

12

12

10

11

11

Men

9

9

9

Total

9

10

10

Women

6

6

6

Men

5

5

4

Total

5

5

5

Women

3

3

2

Men

3

3

2

Total

3

3

2

Women

9

10

9

Men

9

9

9

Total

9

10

9

16

15

16

Group of professionals By gender

By category Managing directors

Senior managers and managers

Consultants Women

Analysts

By age group Under 30 (30 not included)

Between 30 and 50 (both inclusive)

Over 50 Women

110 www.accenture.es

Men

18

18

17

Total

17

17

17

Appendix 2. Global Reporting Initiative (GRI) Content Index

(G4-32)

Memory 2015 111

General standard disclosures General Standard Disclosures

Page

Omissions

External assurance

Description

STRATEGY AND ANALYSIS

G4-1

Letter from the Country Managing Director for Spain (pages 4-5).

3 (pages 142-143)

Statement from the most senior decision-maker about the relevance of sustainability to the organization and its strategy for addressing it.

G4-2

Corporate responsibility in Spain – Creating value today... for tomorrow (page 15) – ... providing value to all the stakeholders – Responsible Consulting Master Plan (pages 26-27) – A reliable management model (pages 29-30).

3 (pages 142-143)

Description of key impacts, risks, and opportunities.

G4-3

About this corporate responsibility report (page 2).

3 (pages 142-143)

Name of the organization.

G4-4

Accenture, on the cutting edge of the digital transformation – Accenture in Spain (page 10) -Accenture in the world (page 11) / Commitment to Our Clients – A global business model – Business divisions (page 41) – Industries (page 46).

3 (pages 142-143)

Primary brands, products and services.

G4-5

Accenture, on the cutting edge of the digital transformation – Accenture in Spain (page 10).

3 (pages 142-143)

Location of the organization's headquarters.

G4-6

Accenture, on the cutting edge of the digital transformation – Accenture in the world (page 11).

3 (pages 142-143)

Number of countries where the organization operates and names of countries where the organization either has significant operations or has operation that are specifically relevant to the sustainability topics covered in the report.

G4-7

About this corporate responsibility report (page 2) / Accenture, on the cutting edge of the digital transformation – Accenture in Spain (page 10).

3 (pages 142-143)

Nature of ownership and legal form.

G4-8

Accenture, on the cutting edge of the digital transformation - Accenture in Spain (page 10)- Accenture in the world (page 11) / Commitment to Our Clients – Industries (page 46).

3 (pages 142-143)

Markets served.

G4-9

Accenture, on the cutting edge of the digital transformation – Accenture in Spain (page 10) - Accenture in the world (page 11) / Commitment to Our Shareholders – Accenture Spain’s Financial Performance (page 71).

3 (pages 142-143)

Scale of the organization.

G4-10

Appendix 1. Supplementary information – Breakdown of professionals (page 104).

3 (pages 142-143)

Breakdown of the total workforce by employment type, contract, region and gender.

ORGANIZATIONAL PROFILE

112 www.accenture.es

General standard disclosures (cont.) General Standard Disclosures

Page

Omissions

External assurance

Description

G4-11

100 % of Accenture professionals are covered by the national collective bargaining agreement for consulting firms.

3 (pages 142-143)

Percentage of professionals covered by collective bargaining agreement.

G4-12

Commitment to Our Suppliers - Accenture as a “sustainable client” (page 100) / Appendix 1. Supplementary information – Suppliers (page 102).

3 (pages 142-143)

Description of the organization's supply chain.

G4-13

There were no significant changes during the period covered by the report.

3 (pages 142-143)

Significant changes during the reporting period.

G4-14

Corporate responsibility in Spain – A reliable management model – Risk identification and management (page 29).

3 (pages 142-143)

Description of how the precautionary approach or principle is addressed by the organization.

G4-15

Corporate responsibility in Spain – ... and maintaining our commitment to the sustainable development of society (page 36) / Accenture is a signatory to the Diversity Charter, an initiative aimed at supporting and promoting the principles of non-discrimination, equality and inclusion of diversity in a work environment free of prejudice. At the global level, Accenture subscribes to the ten principles defined in the United Nations Global Compact, and Accenture Spain is a member of the Spanish Global Compact Network.

3 (pages 142-143)

Externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses.

G4-16

Corporate responsibility in Spain – ... and maintaining our commitment to the sustainable development of society (pages 36-37) / Commitment to Our Clients – Alliances (page 49) / Commitment to Society – Together with institutions (pages 81-82) / Commitment to the Environment – Environmental programs – Emissions control (page 95).

3 (pages 142-143)

Main associations to which the organization belongs and national organizations that it supports.

IDENTIFIED MATERIAL ASPECTS AND BOUNDARIES G4-17

Commitment to Our Shareholders (page 73).

3 (pages 142-143)

Entities included in the organization’s consolidated financial statements or in equivalent documents.

G4-18

Corporate responsibility in Spain – ... providing value to all the stakeholders – Materiality (pages 20-21) / Appendix 3. GRI Reporting Principles (pages 129-130).

(pages 142-143)

Process for defining the report content.

G4-19

Corporate responsibility in Spain – ... providing value to all the stakeholders – Materiality (page 21) / The published indicators come from the management systems of the different areas responsible for the data. These systems are subject to rigorous, quality management, as well as various verification processes and internal and external audits.

3 (pages 142-143)

Identified material aspects.

Memory 2015 113

General standard disclosures (cont.) General Standard Disclosures

Page

Omissions

External assurance

Description

G4-20

Corporate responsibility in Spain – ... providing value to all the stakeholders – Materiality (page 21).

3 (pages 142-143)

Boundary for each material aspect within the organization.

G4-21

Corporate responsibility in Spain – ... providing value to all the stakeholders – Materiality (page 21).

3 (pages 142-143)

Boundary for each material aspect outside of the organization.

G4-22

No information from prior reports has been re-stated.

3 (pages 142-143)

Description of the effect of any restatements of information provided in previous reports, and the reasons for such restatements.

G4-23

About this corporate responsibility report (page 2).

3 (pages 142-143)

Significant changes from previous reporting periods in the scope and aspect boundaries.

G4-24

Corporate responsibility in Spain – ... providing value to all the stakeholders – Stakeholder inclusiveness (page 22).

3 (pages 142-143)

List of stakeholders groups engaged by the organization.

G4-25

Corporate responsibility in Spain – ... providing value to all the stakeholders – Stakeholder inclusiveness (page 22).

3 (pages 142-143)

Basis for identification and selection of stakeholders.

G4-26

Corporate responsibility in Spain – Creating value today... for tomorrow (page 15) – ... providing value to all the stakeholders – Stakeholder inclusiveness (page 22).

3 (pages 142-143)

Organization’s approach to stakeholder engagement.

G4-27

Corporate responsibility in Spain – ... providing value to all the stakeholders – Materiality (page 20).

3 (pages 142-143)

Key topics and concerns raised through stakeholder engagement and how the organization has responded to them.

G4-28

Fiscal year 2015 (September 1, 2014 to August 31, 2015).

3 (pages 142-143)

Reporting period for the information provided.

G4-29

Fiscal year 2014 (September 1, 2013 to August 31, 2014).

3 (pages 142-143)

Date of most recent previous report.

G4-30

Annually.

3 (pages 142-143)

Reporting cycle.

G4-31

Page 144.

3 (pages 142-143)

Contact point for questions regarding the report or its contents.

G4-32

Appendix 2. Global Reporting Initiative (GRI) Content Index (page 111).

3 (pages 142-143)

Table indicating the location of the standard disclosures in the report.

G4-33

About this corporate responsibility report (page 2) / Appendix 8. Independent Assurance Report (pages 141-143).

3 (pages 142-143)

Policy and current practice with regard to seeking external assurance for the report.

3 (pages 142-143)

Governance structure of the organization, including any committees responsible for decision-making on economic, environmental and social issues.

STAKEHOLDER ENGAGEMENT

REPORT PROFILE

GOVERNANCE

G4-34

114 www.accenture.es

Corporate responsibility in Spain – A reliable management model – Accenture corporate governance (page 28).

General standard disclosures (cont.) General Standard Disclosures

G4-35

G4-36

Page www.accenture.es/corporategovernance-guidelines. – Functions of the Board of Directors (page 2).

www.accenture.es/leadershipglobal.

Omissions

External assurance

Description

3* (pages 142-143)

Process for delegating authority for economic, environmental and social topics from the highest governance body to senior executives and other professionals.

3* (pages 142-143)

Indication of whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental and social topics, and whether post holders report directly to the highest governance body.

G4-37

www.accenture.es/investorrelations.

3* (pages 142-143)

Description of the processes for consultation between stakeholders and the highest governance body on economic, environmental and social topics.

G4-38

www.accenture.es/leadershipgovernance.

3* (pages 142-143)

Description of the composition of the highest governance body and its committees.

G4-39

Corporate responsibility in Spain – A reliable management model – Accenture corporate governance (page 28).

3 (pages 142-143)

Indication of whether the Chair of the highest governance body is also an executive officer.

G4-40

www.accenture.es/corporategovernance.

3* (pages 142-143)

Description of the nomination and selection processes for the highest governance body and its committees as well as the criteria used for nominating and selecting.

3* (pages 142-143)

Description of the processes for the highest governance body to ensure conflicts of interest are avoided and managed.

3* (pages 142-143)

Description of the highest governance body’s and senior executives’ roles in the development, approval, and updating of the organization’s purpose, value or mission statements, strategies, policies, and goals related to economic, environmental and social impacts.

3* (pages 142-143)

Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental and social topics.

G4-41

Corporate responsibility in Spain – A reliable management model – Accenture corporate governance (page 28) / Accenture has internal policies and procedures in place to enable the highest governance body to avoid and manage potential conflicts of interest. www.accenture.es/corporategovernance-guidelines. – Ethics, Conflicts and Board Conduct (page 4).

G4-42

Corporate responsibility in Spain – A reliable management model – Accenture corporate governance (page 28) / www.accenture.es/ethicscompliance.

G4-43

Corporate responsibility in Spain – A reliable management model – Accenture corporate governance (page 28) / www.accenture.es/corporategovernance-guidelines. – Characteristics of Board Members (pages 2-3).

* T he review consisted in verifying that the information referred to in relation to Accenture’s global corporate governance is public and meets the criteria for the corresponding indicator.

Memory 2015 115

General standard disclosures (cont.) General Standard Disclosures

Page

Omissions

External assurance

Description

G4-44

www.accenture.es/corporategovernance-guidelines. – Performance Evaluation (page 5).

3* (pages 142-143)

Description of the processes for evaluation of the highest governance body’s performance with respect to governance of economic, environmental and social topics.

G4-45

www.accenture.es/corporategovernance-guidelines. - Functions of the Board of Directors (page 1).

3* (pages 142-143)

Description of the highest governance body’s role in the identification and management of economic, environmental and social impacts, risks, and opportunities.

G4-46

www.accenture.es/accentureproxy2015. – 2015 Proxy Statement and Notice of Annual Meeting – Risk Oversight (pages 4-5).

3* (pages 142-143)

Description of the highest govern-ance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental and social topics.

G4-47

www.accenture.es/accentureproxy2015.– 2015 Proxy Statement and Notice of Annual Meeting– Board Meetings and Committees of the Board (pages 5-6).

3* (pages 142-143)

Indication of the frequency of the highest governance body’s review of economic, environmental and social impacts, risks, and opportunities.

G4-48

About this corporate responsibility report (page 2).

3 (pages 142-143)

Indication of the highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material aspects are covered.

G4-49

www.accenture.es/companycontacts.

3* (pages 142-143)

Description of the process for communicating critical concerns to the highest governance body.

G4-50

www.accenture.es/investorrelations.

3* (pages 142-143)

Nature and total number of critical concerns that were communicated to the highest governance body and mechanisms used to address and resolve them.

G4-51

www.accenture.es/corporategovernance-guidelines – Board Compensation (page 4) / www.accenture.es/corporategovernance.

3* (pages 142-143)

Description of the remuneration policies for the highest governance body and senior executives, including how performance criteria in the remuneration policy relate to the highest governance body’s and senior executives’ economic, environmental and social objectives.

G4-52

www.accenture.es/accentureproxy2015 – 2015 Proxy Statement and Notice of Annual Meeting – Process for Determining Executive Compensation (pages 35-37).

3* (pages 142-143)

Description of the processes for determining remuneration.

G4-53

www.accenture.es/investorevents – Summary of the 2015 Annual General Meeting of Shareholders of Accenture plc – Voting Results (page 1).

3* (pages 142-143)

Explanation of how stakeholders’ views are sought and taken into account regarding remuneration, including the results of votes on remuneration policies and proposals.

* T he review consisted in verifying that the information referred to in relation to Accenture’s global corporate governance is public and meets the criteria for the corresponding indicator.

116 www.accenture.es

General standard disclosures (cont.) General Standard Disclosures

Page

Omissions

G4-54

The internal Accenture data confidentiality policies do not permit the publication of this information.

G4-55

The internal Accenture data confidentiality policies do not permit the publication of this information.

External assurance

Description

3 (pages 142-143)

Ratio of the annual total compen-sation for the organization’s highest-paid individual in each country of significant operations to the median annual total compensation for all professionals (excluding the highest-paid individual) in the same country.

3 (pages 142-143)

Ratio of percentage increase in annual total compensation for the organization’s highest-paid individual in each country of signifi-cant operations to the median percentage increase in annual total compensation for all professionals (excluding the highest-paid individual) in the same country.

3 (pages 142-143)

Description of the organization’s values, principles, standards and norms of behavior such as codes of conduct and codes of ethics.

3 (pages 142-143)

Description of the internal and external mechanisms for seeking advice on ethical and lawful behavior, and matters related to organizational integrity, such as helplines or advice lines.

3 (pages 142-143)

Description of the internal and external mechanisms for reporting concerns about unethical or unlawful behavior, as well as matters related to organizational integrity, such as escalation through line management, whistleblowing mechanisms or helplines.

ETHICS AND INTEGRITY

G4-56

Corporate responsibility in Spain – ... without sacrificing our principles. Our Ethic - A matter of trust (page 31).

G4-57

Corporate responsibility in Spain – ... without sacrificing our principles. Our Ethic - A matter of trust (pages 32-33).

G4-58

Corporate responsibility in Spain – ... without sacrificing our principles. Our Ethic, a matter of trust (pages 32-33).

Memory 2015 117

Specific standard disclosures Disclosure on Management Approach and Indicator

Page

Omissions

External assurance

Description of indicator

CATEGORY: ECONOMIC MATERIAL ASPECT: ECONOMIC PERFORMANCE G4-DMA

Page 71.

G4-EC1

Commitment to Our Shareholders (page 71) / Commitment to Society – Accenture Foundation (page 77) / Appendix 1. Supplementary information – Minimum salaries (page 102) – Suppliers (page 102).

3 (pages 142-143)

3 (pages 142-143)

Not applicable. The activities undertaken by Accenture are not directly affected by climate change nor do they contribute to the direct emission of greenhouse gases. Therefore, no financial consequences or significant risks for the business have been identified as a result of climate change.

G4-EC2

G4-EC3

Commitment to Our People – The professional experience: “I'm at Accenture” - “I receive competitive retribution” (page 61) – “I work in a dynamic and flexible environment” (page 62).

G4-EC4

Commitment to Our People – “I'm at Accenture”- “I learn and grow professionally” (page 60).

3 (pages 142-143)

3 (pages 142-143)

3 (pages 142-143)

Direct economic value generated and distributed.

Financial implications and other risks and opportunities for the organization's activities due to climate change.

Coverage of the organization's defined benefit plan obligations.

Financial assistance received from the government.

MATERIAL ASPECT: MARKET PRESENCE G4-DMA

Pages 10-11.

G4-EC5

Appendix 1. Supplementary information – Minimum wages salaries (page 102).

G4-EC6

There are no established procedures for local hiring; however, 14 of the 15 members of the Accenture Spain Executive Committee are Spanish. Meritbased equal opportunities are promoted at Accenture during hiring and promotion processes.

118 www.accenture.es

3 (pages 142-143)

3 (pages 142-143)

3 (pages 142-143)

Ratio, by gender, of the entry-level wage to the local minimum wage at significant locations of operation.

Proportion of senior management hired from the local community at significant locations of operation.

Specific standard disclosures (Cont.) Disclosure on Management Approach and Indicator

Page

Omissions

External assurance

Description of indicator

MATERIAL ASPECT: INDIRECT ECONOMIC IMPACTS G4-DMA

Pages 40, 58 and 76.

G4-EC7

Commitment to Our Clients – A global business model – Business divisions (page 41) – Industries (page 46) – Accenture Global Delivery Network (page 48) – Business excellence (page 50) – Information security and data privacy (page 52) / Commitment to the Society - Accenture Foundation - Free professional services (pages 77-78)

G4-EC8

Commitment to Our People – The candidate experience – “I get to know and discover Accenture” (page 59) / Commitment to Society – Accenture Foundation (page 77) / Commitment to Our Suppliers Accenture as a “sustainable client” (page 100).

3 (pages 142-143)

3 (pages 142-143)

3 (pages 142-143)

Development and impact of infra-structure investments and services supported.

Significant indirect economic impacts, including the extent of the impacts.

MATERIAL ASPECT: PROCUREMENT PRACTICES G4-DMA

Page 100.

G4-EC9

Commitment to Our Suppliers - Accenture as a “sustainable client” (page 100) / Appendix 1. Supplementary information – Suppliers (page 102).

3 (pages 142-143)

3 (pages 142-143)

Percentage of the procurement budget used for significant locations of operation spent on suppliers local to that operation.

CATEGORY: ENVIRONMENTAL MATERIAL ASPECT: MATERIALS G4-DMA

Pages 94-95.

G4-EN1

Appendix 1. Supplementary information – Materials purchased (page 103).

G4-EN2

Commitment to the Environment – Environmental programs – Resource consumption control – Paper (page 94).

3 (pages 142-143)

3 (pages 142-143)

3 (pages 142-143)

Materials used, by weight or volume.

Percentage of materials used which are recycled input materials.

MATERIAL ASPECT: ENERGY G4-DMA

Pages 94-95.

3 (pages 142-143)

Memory 2015 119

Specific standard disclosures (Cont.) Disclosure on Management Approach and Indicator

G4-EN3

Page

Omissions

Commitment to the Environment – Environmental programs – Resource consumption control – Energy (page 94) / Appendix 1. Supplementary information – Indirect energy consumption (electricity) (page 103) / Accenture has no significant direct energy consumption. Proof of this is that only 207.5 liters of fuel were consumed in fiscal year 2015 for transformer maintenance.

3 (pages 142-143)

Given the nature of Accenture’s business, this indicator is not applicable to our organization.

G4-EN4

G4-EN5

Appendix 1. Supplementary information – Indirect energy consumption (electricity) (page 103).

G4-EN6

Commitment to the Environment – Environmental programs – Resource consumption control – Energy (page 94).

3 (pages 142-143)

3 (pages 142-143)

3 (pages 142-143) Given the nature of Accenture’s business, this indicator is not applicable to our organization.

G4-EN7

External assurance

3 (pages 142-143)

Description of indicator

Energy consumption within the organization.

Energy consumption outside the organization.

Energy intensity.

Reduction of energy consumption.

Reductions in energy requirements of products and services.

MATERIAL ASPECT: EMISSIONS G4-DMA

Pages 94-95.

G4-EN15

Accenture does not generate significant direct greenhouse gases. Only 0,555 tons of CO2 have been emitted due to the consumption of diesel used for transformer maintenance.

G4-EN16

Commitment to the Environment – Environmental programs – Emissions control (page 95) / Appendix 1. Supplementary information – Indirect CO2 emissions (electricity) (page 103).

G4-EN17

Commitment to the Environment – Environmental programs – Emissions control (page 95) / Appendix 1. Supplementary information – Indirect CO2 emissions (travel) (page 103).

G4-EN18

Appendix 1. Supplementary information – Indirect CO2 emissions (page 103).

120 www.accenture.es

3 (pages 142-143)

3 (pages 142-143)

3 (pages 142-143)

3 (pages 142-143)

3 (pages 142-143)

Direct greenhouse gas emissions (scope 1).

Indirect greenhouse gas emissions (scope 2).

Other indirect greenhouse gas emissions (scope 3).

Greenhouse gas emissions intensity.

Specific standard disclosures (Cont.) Disclosure on Management Approach and Indicator

Page

G4-EN19

Commitment to the Environment – Environmental programs – Emissions control (page 95).

G4-EN20

Accenture’s business does not cause significant emissions of ozone-depleting substances. Accenture has air-conditioning equipment that uses 407 refrigerant at all of its offices.

Omissions

3 (pages 142-143)

3 (pages 142-143)

Not applicable. Given the nature of the business Accenture conducts at its offices, there are no significant air emissions.

G4-EN21

External assurance

3 (pages 142-143)

Description of indicator Reduction of t greenhouse gas emissions.

Emissions of ozone depleting substances.

NOx, SOx, and other significant air emissions.

MATERIAL ASPECT: PRODUCTS AND SERVICES G4-DMA

Pages 94-95.

G4-EN27

Commitment to the Environment – Environmental programs – Resource consumption control (page 94) – Waste management (page 95) – Emissions control (page 95).

3 (pages 142-143)

3 (pages 142-143)

Not applicable. Given the nature of its business as a professional services provider, Accenture does not sell products requiring packaging materials.

G4-EN28

3 (pages 142-143)

Initiatives to mitigate the environmental impacts of products and services.

Percentage of products sold and of their packaging materials that is reclaimed at the end of its useful life, by product category.

MATERIAL ASPECT: COMPLIANCE G4-DMA

Pages 94-95.

3 (pages 142-143)

G4-EN29

In fiscal 2015, the organization was not made aware of any fines for non-compliance with environmental regulations through the mechanisms established by the Legal Department.

3 (pages 142-143)

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations.

MATERIAL ASPECT: SUPPLIER ENVIRONMENTAL ASSESSMENT G4-DMA

Page 99.

3 (pages 142-143)

G4-EN32

Commitment to Our Suppliers (page 99).

3 (pages 142-143)

Percentage of new suppliers that were screened using environmental criteria.

G4-EN33

Commitment to Our Suppliers (page 99).

3 (pages 142-143)

Significant actual and potential negative environmental impacts in the supply chain and actions taken.

Memory 2015 121

Specific standard disclosures (Cont.) Disclosure on Management Approach and Indicator

Page

Omissions

External assurance

Description of indicator

MATERIAL ASPECT: ENVIRONMENTAL GRIEVANCE MECHANISMS G4-DMA

Pages 34-35.

3 (pages 142-143)

G4-EN34

In fiscal 2015, no environmental grievances were filed through the formal grievance mechanisms established by the Legal Department.

3 (pages 142-143)

Number of grievances about environmental impacts filed, addressed and resolved through formal grievance mechanisms.

CATEGORY: SOCIAL SUBCATEGORY: LABOR PRACTICES AND DECENT WORK MATERIAL ASPECT: EMPLOYMENT G4-DMA

Pages 58, 60, 64 and 65.

3 (pages 142-143)

G4-LA1

Appendix 1. Supplementary information – Professional turnover (page 105) – New hire turnover (page 105).

3 (pages 142-143)

Total number and average rate of new professional’s hires and professional turnover during the reporting period by age, groups, gender and region.

G4-LA2

Commitment to Our People – The professional experience: “I'm at Accenture” - “I receive competitive retribution” (page 61) – “I work in a dynamic and flexible environment” (page 62).

3 (pages 142-143)

Benefits provided to full-time professionals that are not provided to temporary or parttime professionals, by major operations.

G4-LA3

Appendix 1. Supplementary information – Maternity or paternity leaves (page 109).

3 (pages 142-143)

Return to work and retention rates after parental leave, by gender.

MATERIAL ASPECT: LABOR/MANAGEMENT RELATIONS G4-DMA

Page 67.

3 (pages 142-143)

G4-LA4

The minimum notice periods are in accordance with both current legislation and the national collective bargaining agreement for consulting firms.

3 (pages 142-143)

Minimum notice period(s) regarding operational changes.

MATERIAL ASPECT: OCCUPATIONAL HEALTH AND SAFETY G4-DMA

Page 67.

3 (pages 142-143)

G4-LA5

In the companies scope of this report (Accenture, AOS, Coritel and Alnova) there is social representation in AOS (Barcelona) and Coritel (Madrid, Malaga, Seville and Barcelona). 17 % of AOS professionals, and 94 % of Coritel professionals are represented in health and safety committees. The company does not put impediments to that their professionals have social representation.

3 (pages 142-143)

122 www.accenture.es

Percentage of total workforce represented in formal joint management - worker health and safety committees that help monitor, and advice on occupational health and safety programs.

Specific standard disclosures (Cont.) Disclosure on Management Approach and Indicator

Page

Omissions

External assurance

Description of indicator

G4-LA6

Commitment to Our People – The professional experience: “I'm at Accenture” - “I work at a company that is concerned for my health” (page 67) / Appendix 1. Supplementary information – Health and safety indicators (page 106).

3 (pages 142-143)

Types of injuries, injury rate, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender.

G4-LA7

Commitment to Our People – The professional experience: “I'm at Accenture” - “I work at a company that is concerned for my health” (page 67).

3 (pages 142-143)

Workers involved in occupational activities with high incidence or high risk of specific diseases.

G4-LA8

The health and safety topics covered in formal agreements with trade unions refer primarily to the workplace accidents and work environment of our professionals.

3 (pages 142-143)

Health and safety topics covered in formal agreements with trade unions.

MATERIAL ASPECT: TRAINING AND EDUCATION G4-DMA

Page 60.

3 (pages 142-143)

G4-LA9

Appendix 1. Supplementary information – Training (page 107).

3 (pages 142-143)

Average hours of training per year per professional, by gender and by professional category.

G4-LA10

Commitment to Our People – “I’m at Accenture”- “I learn and grow professionally” (page 60). / Appendix 1. Supplementary information – Training (page 107).

3 (pages 142-143)

Programs for skills management and lifelong learning that support the continued employability of professionals and assist them in managing career endings.

G4-LA11

Commitment to Our People – The professional experience: “I’m at Accenture” -“I feel recognized” (page 61) / Appendix 1. Supplementary information – Performance evaluation (page 108).

3 (pages 142-143)

Percentage of professionals receiving regular performance and career development reviews, by gender and by professional category.

MATERIAL ASPECT: DIVERSITY AND EQUAL OPPORTUNITY G4-DMA

Pages 64-65.

3 (pages 142-143)

G4-LA12

Corporate responsibility in Spain – A reliable management model – Accenture corporate governance (page 28) / Appendix 1. Supplementary information – Breakdown of professionals (page 104).

3 (pages 142-143)

Composition of governance bodies and breakdown of professionals, by gender, age, group, minority group membership, and other indicators of diversity.

MATERIAL ASPECT: EQUAL REMUNERATION FOR WOMEN AND MEN G4-DMA

Pages 64-65.

3 (pages 142-143)

G4-LA13

Commitment to Our People – The professional experience: “I’m at Accenture”- “I work in a diverse environment” (page 64).

3 (pages 142-143)

Ratio of basic salary and remuneration of women to men by professional category and by significant locations of operation.

Memory 2015 123

Specific standard disclosures (Cont.) Disclosure on Management Approach and Indicator

Page

Omissions

External assurance

Description of indicator

MATERIAL ASPECT: SUPPLIER ASSESSMENT FOR LABOR PRACTICES G4-DMA

Page 99.

3 (pages 142-143)

G4-LA14

Commitment to Our Suppliers (page 99).

3 (pages 142-143)

Percentage of new suppliers that were screened using labor practices criteria.

G4-LA15

Commitment to Our Suppliers (page 99).

3 (pages 142-143)

Significant actual and negative impacts for labor practices in the supply chain and actions taken.

MATERIAL ASPECT: LABOR PRACTICES GRIEVANCE MECHANISMS G4-DMA

Pages 34-35.

3 (pages 142-143)

G4-LA16

In fiscal 2015, no significant grievances about labor practices were filed through the formal grievance mechanisms established by the Legal Department.

3 (pages 142-143)

G4-DMA

Pages 34-35.

3 (pages 142-143)

G4-HR1

Given the nature of Accenture’s business as a professional services provider and its geographical context, the organization does not consider there to be any risks associated with the violation of human rights. Moreover, local hiring policies meet the organization’s criteria at the global level, which are more exacting than current legislation. Additionally, Accenture supports the principles of the Global Compact.

G4-HR2

Corporate responsibility in Spain – ... without sacrificing our principles - Our Ethic, a matter of trust (pages 31-32).

Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms.

SUBCATEGORY: HUMAN RIGHTS MATERIAL ASPECT: INVESTMENT

3 (pages 142-143)

3 (pages 142-143)

Percentage and total number of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening.

Total hours of professional training on policies and procedures concerning aspects of human rights that are relevant to their operations, including the percentage of professionals trained.

MATERIAL ASPECT: NON-DISCRIMINATION G4-DMA

G4-HR3

124 www.accenture.es

3

Pages 34-35.

(pages 142-143) Is not applicable. In fiscal 2015, no information regarding any significant incidents of discrimination was received through the ethics channel or by the Ethics and Compliance Committee.

3 (pages 142-143)

Number of incidents of discrimination and corrective actions taken.

Specific standard disclosures (Cont.) Disclosure on Management Approach and Indicator

Page

Omissions

External assurance

Description of indicator

MATERIAL ASPECT: FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING G4-DMA

Pages 34-35.

G4-HR4

100 % of Accenture professionals are covered by the national collective bargaining agreement for consulting firms. Moreover, Accenture supports the principles of the Global Compact.

3 (pages 142-143)

3 (pages 142-143)

Operations of the company and of significant suppliers in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures adopted to support these rights.

MATERIAL ASPECT: HUMAN RIGHTS GRIEVANCE MECHANISMS G4-DMA

Pages 34-35.

G4-HR12

In fiscal 2015, no significant grievances about human rights were filed through the formal grievance mechanisms established by the Legal Department.

3 (pages 142-143)

3 (pages 142-143)

Number of grievances about human rights filed, addressed and resolved through formal grievance mechanisms.

SUBCATEGORY: SOCIETY MATERIAL ASPECT: LOCAL COMMUNITIES G4-DMA

Pages 76-77.

G4-SO1

Commitment to Society – Accenture Foundation (page 77) – Free professional services (page 77) – Volunteering (page 78) – Donations (page 79) – Collaboration with Our Global Network (page 79).

3 (pages 142-143)

3 (pages 142-143)

Not applicable, as the services offered by Accenture have no significant negative impact on local communities.

G4-SO2

3 (pages 142-143)

Percentage of operations with implemented local community engagement, impact assessments and development programs.

Operations with significant actual and potential negative impacts on local communities.

MATERIAL ASPECT: Anticorruption G4-DMA

Pages 34-35.

3 (pages 142-143)

G4-SO3

100 % of Accenture’s business units are required to comply with the global anticorruption policy. Moreover, Accenture supports the principles of the Global Compact.

3 (pages 142-143)

Percentage and total number of business units assessed for risks related to corruption.

G4-SO4

Corporate responsibility in Spain – ... without sacrificing our principles - Compliance program (page 34).

3 (pages 142-143)

Communication and training on policies and procedures on anticorruption.

G4-SO5

In fiscal 2015, the organization was not made aware of any significant incidents of corruption through the mechanisms established by the Legal Department.

3 (pages 142-143)

Confirmed incidents of corruption and actions taken.

Memory 2015 125

Specific standard disclosures (Cont.) Disclosure on Management Approach and Indicator

Page

Omissions

External assurance

Description of indicator

MATERIAL ASPECT: ANTI-COMPETITIVE PRACTICES G4-DMA

Pages 31-33.

3 (pages 142-143)

G4-SO7

In fiscal 2015, the organization was not made aware of any significant actions brought against it for anti-competitive behavior, anti-trust or monopoly practices through the mechanisms established by the Legal Department.

3 (pages 142-143)

Number of legal actions for anticompetitive behavior, anti-trust and monopoly practices and their outcomes.

MATERIAL ASPECT: COMPLIANCE G4-DMA

Pages 31-33.

3 (pages 142-143)

G4-SO8

In fiscal 2015, the organization was not made aware of any significant fines through the mechanisms established by the Legal Department.

3 (pages 142-143)

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with the laws and regulations.

MATERIAL ASPECT: SUPPLIER ASSESSMENT FOR IMPACTS ON SOCIETY G4-DMA

Pages 99-100.

3 (pages 142-143)

G4-SO9

Commitment to Our Suppliers (page 99).

3 (pages 142-143)

Percentage of new suppliers that were screened using criteria for impacts on society.

G4-SO10

Commitment to Our Suppliers - Anticorruption program for suppliers (page 99).

3 (pages 142-143)

Significant actual and potential negative impacts on society in the supply chain and actions taken.

MATERIAL ASPECT: GRIEVANCE MECHANISMS FOR IMPACTS ON SOCIETY G4-DMA

Pages 31-33.

3 (pages 142-143)

G4-SO11

In fiscal 2015, no significant grievances about impacts on society were filed through the formal grievance mechanisms established by the Legal Department.

3 (pages 142-143)

Number of grievances about impacts on society filed, addressed and resolved through formal grievance mechanisms.

SUBCATEGORY: PRODUCT RESPONSIBILITY MATERIAL ASPECT: MARKETING COMMUNICATIONS G4-DMA

G4-PR6

126 www.accenture.es

3 (pages 142-143)

Pages 31-33. Is not applicable. Given its activities as a professional services provider, Accenture does not sell prohibited products or products which are subject to dispute among stakeholders.

3 (pages 142-143)

Sale of banned or disputed products.

Specific standard disclosures (Cont.) Disclosure on Management Approach and Indicator

G4-PR7

Page In fiscal 2015, the organization was not made aware of any significant incidents of noncompliance with regulations or voluntary codes concerning marketing communications, including advertising, promotion, and spon-sorship, through the formal grievance mechanisms established by the Legal Department.

Omissions

External assurance

3 (pages 142-143)

Description of indicator

Total number of incidents of noncompliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes.

MATERIAL ASPECT: CUSTOMER PRIVACY G4-DMA

Page 53.

G4-PR8

In fiscal 2015, no significant complaints regarding breaches of customer privacy or losses of customer data were filed through the Accenture Security Operations Center mechanism.

3 (pages 142-143)

(pages 142-143)

Number of substantiated complaints regarding breaches of customer privacy and losses of customer data.

MATERIAL ASPECT: COMPLIANCE G4-DMA

Pages 31-33.

(pages 142-143)

G4-PR9

In fiscal 2015, the organization was not made aware of any significant fines related to the provision and use of products and services through the mechanisms established by the Legal Department.

(pages 142-143)

Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services.

Memory 2015 127

Appendix 3. GRI Reporting Principles

(G4-18)

Memory 2015 129

True to its commitment to transparency, Accenture has taken into account the principles for defining the content and quality of its corporate responsibility report set out in the fourth version (G4) of the GRI Sustainability Reporting Guidelines. To ensure the quality of the reported information, the GRI principles of balance, comparability, accuracy, timeliness, clarity and reliability were taken into account, as detailed below. The GRI’s disclosure guidelines were also followed, and the reporting principles of materiality, stakeholder inclusiveness, sustainability context and completeness were applied.

Principles for defining Report Content Principles

Reference

Stakeholder inclusiveness

The organization should identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.

Corporate responsibility in Spain – ... providing value to all the stakeholders – Stakeholder inclusiveness (page 22).

Sustainability context

The report should present the organization’s performance in the wider context of sustainability.

Corporate responsibility in Spain – ... Creating value today... for tomorrow – (page 15).

Materiality

The report should cover aspects that reflect the organization’s significant economic, environmental and social impacts; or substantively influence the assessments and decisions of stakeholders.

Corporate responsibility in Spain – ... providing value to all the stakeholders – Materiality (page 20).

Completeness

The report should include coverage of material aspects and their boundaries, sufficient to reflect significant economic, environmental and social impacts, and to enable stakeholders to assess the organization’s performance in the reporting period.

About this corporate responsibility report (inside cover) Corporate responsibility in Spain – ... providing value to all the stakeholders – Materiality (page 2).

Principles for defining Report Quality Principles

Reference

Balance

The report should reflect positive and negative aspects of the organization’s performance to enable a reasoned assessment of overall performance.

Corporate responsibility in Spain – ... providing value to all the stakeholders – Materiality (page 20).

Comparability

The organization should select, compile and report information consistently. The reported information should be presented in a manner that enables stakeholders to analyze changes in the organization’s performance over time, and that could support analysis relative to other organizations.

About this corporate responsibility report (page 2) Appendix 1. Supplementary information (page 101). Appendix 2. Global Reporting Initiative (GRI) Content Index (page 111).

Accuracy

The reported information should be sufficiently accurate and detailed for stakeholders to assess the organization’s performance.

Corporate responsibility in Spain – ... providing value to all the stakeholders – Materiality (page 20). Commitment to Our Clients (page 39). Commitment to Our People (page 57). Commitment to Our Shareholders (page 69). Commitment to Society (page 75). Commitment to Innovation (page 83). Commitment to the Environment (page 91). Commitment to Our Suppliers (page 97). Appendix 1. Supplementary information (page 101). The information in this report was reviewed by KPMG pursuant to international standard ISAE 3000. Moreover, the financial information was audited by KPMG Auditores, S. L. For more information, please see Appendix 8, “Independent Assurance Report” (page 141).

Timeliness

The organization should report on a regular schedule so that information is available in time for stakeholders to make informed decisions.

Accenture Spain publishes its corporate responsibility report annually. However, information is always available at www.accenture.es.

Clarity

The organization should make information available in a manner that is understandable and accessible to stakeholders using the report.

In order to increase the available information about Accenture’s business and commitments, as well as to publish the most material information, links to other reports and relevant documents and to corporate websites have been provided throughout the report.

Reliability

The organization should gather, record, compile, analyze and disclose information and processes used in the preparation of a report in a way that they can be subject to examination and that establishes the quality and materiality of the information.

Appendix 8. Independent Assurance Report (page 141). The financial information was audited by KPMG Auditores S. L. The non-financial information was checked by KPMG Asesores S. L.

G4-18

130 www.accenture.es

Appendix 4. Selfassessment of the IIRC’s Guiding Principles and Content Elements for Integrated Reporting Memory 2015 131

With a view to offering more and better responses to the needs, expectations and interests of its stakeholders, Accenture Spain has followed the integrated reporting framework published by the International Integrated Reporting Council (IIRC) in December 2013. The IIRC’s mission is to create a reporting framework with a clear, concise, consistent and comparable format in order to meet the needs of a sustainable economy. The 2015 Corporate Responsibility Report gathers together the most important corporate information currently published in different documents in one place. At the same time, it highlights the interconnectedness of this information and how Accenture’s strategy, corporate governance, results and outlook combine to create value in the short, medium and long term. In preparing the report, the following guiding principles and content elements from the aforementioned IIRC framework were taken into account, once they had been adapted to reflect Accenture Spain’s operations and reality as part of a global company. Additionally, likewise in keeping with our commitment to continuous improvement, this report offers stakeholders information not only on the last fiscal year, but also on the current one and the goals we have set for ourselves going forward. This decision bears witness to the progress we have made on the International Framework’s recommendation to disclose how we propose to create value today while at the same time building stocks of value for the future.

Guiding principles for the preparation of an integrated report Principles

How they are reflected in the report

Reference

Strategic focus and future orientation

The report outlines Accenture's strategy and how it relates to the capacity to create value in the short, medium and long-term as well as the main business areas and main industry sectors in which the company offers its services. Moreover, the challenges for the different services and industries that Accenture must face in order to continue being a leading service company for its clients are presented as well as how its six main capitals will contribute to its business development over time. In addition, it is worth mentioning the role of innovation and new technologies at Accenture as a differential factor related to its activities and positioning.

Letter from the Country Managing Director for Spain (page 5). Corporate responsibility in Spain (page 13). Commitment to Our Clients – A global business model (page 41) – Business divisions (page 41) – Industries (page 46).

Connectivity of information

This report is structured like the Responsible Consulting Master Plan and outlines the focus, challenges and initiatives that have arisen from each one of the seven commitments acquired with stakeholders. It offers a global image of how the organization creates value and gives detailed information as to the combination, inter-relation and dependencies of the six principals stocks of value, or capitals.

About this corporate responsibility report (page 2). Corporate responsibility in Spain – preserving our legacy over time (page 15) – ... providing value to all the stakeholders – Responsible Consulting Master Plan (page 26).

Stakeholder relationships

Throughout the report, Accenture defines the nature and criteria used for selecting stakeholders, the process and mechanisms used to identify each group's main concerns and expectations and the approach and way in which responses are given for its stakeholders' concerns, needs and expectations.

Corporate responsibility in Spain – ... providing value to all the stakeholders – Stakeholder inclusiveness (page 22).

Materiality

Once again this year, Accenture has conducted a materiality study for the reporting period in order to determine and prioritize the relevant aspects which, if not Corporate responsibility in Spain – ... providing taken into consideration, could pose a risk to its sustainability and may affect the value to all the stakeholders – Materiality organization's capacity to create value in the short, medium and long-term. To do (page 20). so, our stakeholders' expectations, the positive and negative impacts of its activities, market trends and the opportunities in its sector have been analyzed and interpreted.

Conciseness

The first step in guaranteeing a concise report was not publishing matters which are not material to the organization. Moreover, this document includes internal references to other chapters in order to prevent repeated content as well as external links which expand the information published. Additionally, it was reviewed by the Fundéu BBVA, a foundation which was created to foster proper use of Spanish and certify the language quality of the texts and publications.

In order to expand the information available on Accenture operations and its various commitments as well as to publish the most material information, links to other reports and relevant documents such as corporate websites have been added throughout the report.

Reliability and completeness

Throughout the report, Accenture has included all of the relevant matters in a balanced manner. Moreover, the report was checked by external auditors pursuant to international standard ISAE 3000 in order to ensure the reliability and completeness of the information published.

Corporate responsibility in Spain – ... providing value to all the stakeholders – Materiality (page 20). Appendix 8: Independent Assurance Report (page 141). The financial information was audited by KPMG Auditores S. L. The non-financial information was checked by KPMG Asesores S. L.

Comparability and consistency

Accenture has prepared this report in such way that the data and organizational changes can be compared over time. Additionally, this report was prepared in accordance with the “Comprehensive” option of the fourth version of the Global Reporting Initiative’s Sustainability Reporting Guidelines (G4 Sustainability Reporting Guidelines), thereby facilitating comparison with other international companies and organizations.

About This Corporate Responsibility Report (page 2). Appendix 1. Supplementary information. Appendix 2. Global Reporting Initiative (GRI) Content Index.

132 www.accenture.es

Content elements to be included in an integrated report Content elements

Organizational overview and external environment

Corporate governance

Business model

Risks and opportunities

Aspects included

Reference

Culture, ethics and values.

Corporate responsibility in Spain – ... without sacrificing our principles (page 31).

Ownership and operational structure.

Accenture, on the cutting edge of the digital transformation (page 9).

Accenture’s principal activities and What does the company do and markets. what are the circumstances under which it operates? Characteristics of the markets in which Accenture operates.

How does the organization’s governance structure support its ability to create value in the short, medium and long term?

What is the organization’s business model?

What are the specific risks and opportunities that affect the organization’s ability to create value over the short, medium and long term, and how is the organization dealing with them?

Accenture, on the cutting edge of the digital transformation (page 9). Commitment to Our Shareholders (page 69). Commitment to Our Clients (page 39).

Factors that influence the development of Accenture's business.

Commitment to Our Clients (page 39).

Position in the value chain.

Commitment to Our Suppliers (page 97).

The organization's leadership structure, including their skills and diversity.

Corporate responsibility in Spain – A reliable management model – Accenture corporate governance (page 28).

Corporate governance committees and procedures.

Corporate responsibility in Spain – A reliable management model – Accenture corporate governance (page 28).

The decision-making process.

Corporate responsibility in Spain – A reliable management model – Accenture corporate governance (page 28).

Culture and ethical values in relation to its capitals.

Corporate responsibility in Spain – A reliable business model – Accenture's corporate governance (page 28) – ... without sacrificing our principles (page 31).

Remuneration linked to the creation of value in the short, medium and long-term.

Appendix 2. Global Reporting Initiative (GRI) Content Index – G4-52. A description of the processes for determining remuneration (pages 35-37).

Main inputs.

Commitment to Our Clients – A global business model (page 41).

Main business.

Commitment to Our Clients – A global business model – Business divisions (page 41).

Main outputs.

Commitment to Our Clients – A global business model – Industries (page 46).

Principles governing the business model.

Corporate responsibility in Spain (page 13).

Main results and impacts.

Accenture, on the cutting edge of the digital transformation (page 9).

Identification of risks and opportunities.

Corporate responsibility in Spain – A reliable management model – Risk identification and management (page 29).

Management of risks and opportunities.

Corporate responsibility in Spain – A reliable management model – Risk identification and management (page 29).

Assessment of risks and opportunities.

Corporate responsibility in Spain – A reliable management model – Risk identification and management (page 29).

Capitals to create value in the short, medium and long-term.

Corporate responsibility in Spain – ... preserving our legacy over time (page 15).

Memory 2015 133

Content elements for preparing integrated reports (cont.)

Content elements

Strategy and resource allocation

Performance

Outlook

Basis and presentation

General reporting guidance

134 www.accenture.es

Where does the organization want to go and how does it want to get there?

To what extent has the organization achieved its strategic objectives for the period and what are its outcomes in terms of effects on the capitals?

What challenges and uncertainties is the organization likely to encounter in pursuing its strategy, and what are the potential implications for its business model and future performance? How does the organization determine what matters are material and how are such matters quantified or evaluated? An integrated report must include a summary of the frameworks and methods used to quantify or assess the material matters as well as the management approach tto the material matters and capitals. Moreover, it must include the reporting period and information aggregation level.

Aspects included

Reference

The organization's strategic plan.

Letter from the Country Managing Director for Spain (page 5). Commitment to Our Clients (page 39).

Responsible Consulting Master Plan.

Corporate responsibility in Spain – ... providing value to all the stakeholders – Materiality (page 20).

Key indicators and the organization’s performance over time.

Accenture, on the cutting edge of the digital transformation (page 9). Commitment to Our Clients (page 39). Commitment to Our People (page 57). Commitment to Our Shareholders (page 69). Commitment to Society (page 75). Commitment to Innovation (page 83). Commitment to the Environment (page 91). Commitment to Our Suppliers (page 97). Appendix 1. Supplementary information (page 101).

The organization’s impacts on capitals.

Corporate responsibility in Spain – ... preserving our legacy over time (page 15).

Stakeholder relationships, and how the organization has responded to stakeholders’ interests, needs and expectations

Corporate responsibility in Spain – ... providing value to all the stakeholders – Materiality (page 20).

The organization's expectations, challenges and uncertainties.

Letter from the Country Managing Director for Spain (page 5) Corporate responsibility in Spain – A reliable management model – Risk identification and management (page 29). Commitment to Our Clients (page 39).

Potential business implications and future performance.

Commitment to Our Clients – A global business model – Industries (page 39).

Materiality analysis.

Corporate responsibility in Spain – ... providing value to all the stakeholders – Materiality (page 20).

Scope of the information.

About this corporate responsibility report (page 2)

Method.

About this corporate responsibility report (page 2) Corporate responsibility in Spain – ... providing value to all the stakeholders – Materiality (page 20).

Disclosure of material matters.

Corporate responsibility in Spain – ... providing value to all the stakeholders – Materiality (page 20).

Disclosures about the capitals.

Corporate responsibility in Spain – ... preserving our legacy over time (page 15).

Reporting period.

About this corporate responsibility report (page 2).

Information aggregation level.

About this corporate responsibility report (page 2).

Appendix 5. United Nations Global Compact Principles

Memory 2015 135

United Nations Global Compact Principles Areas

Principles

Reference

Principle 1 Businesses should support and respect the protection of internationally proclaimed human rights, within their sphere of influence.

Corporate responsibility in Spain – ... without sacrificing our principles (page 31). Commitment to Our People (page 57). Commitment to Society – Accenture Foundation (page 77) – Free professional services (page 77) – Volunteering (page 78) – Donations (page 78) – Collaboration with Accenture International (page 79). Appendix 2. Global Reporting Initiative (GRI) Content Index Human rights (pages 124-125).

Principle 2 Businesses should make sure that they are not complicit in human rights abuses.

Corporate responsibility in Spain – ... without sacrificing our principles (page 31). Commitment to Our People (page 57). Appendix 2. Global Reporting Initiative (GRI) Content Index Human rights (page 111).

Principle 3 Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining.

100 % of Accenture professionals are covered by the national collective bargaining agreement for consulting firms.

Principle 4 Businesses should uphold the elimination of all forms of forced and compulsory labor.

Accenture has not identified any activities or transactions of this kind. Accenture operates in Spain and is a professional services organization; therefore, there are no known potential risks related to forced labor. Moreover, Accenture supports the principles of the Global Compact.

Human rights

Labor

Principle 5 Businesses should uphold the effective abolition of child labor.

Principle 6 Businesses should uphold the elimination of discrimination in respect of employment and occupation.

Environment

Anticorruption

136 www.accenture.es

Accenture has not identified any activities or transactions of this kind. Accenture operates in Spain and is a professional services organization; therefore, there are no known potential risks related to child labor. Moreover, Accenture supports the principles of the Global Compact. Commitment to Our People – The professional experience: “I’m at Accenture”– “I work in a diverse environment” (page 64). Appendix 1. Supplementary information (page 101). Appendix 2. Global Reporting Initiative (GRI) Content – Labor practices and decent work (page 122-124) – Human rights (page 124).

Principle 7 Businesses should support a precautionary approach to environmental challenges.

Commitment to the Environment (page 91). Commitment to Our Suppliers (page 97). Appendix 1. Supplementary information (page 101). Appendix 2. Global Reporting Initiative (GRI) Content Index Environmental (page 119).

Principle 8 Businesses should undertake initiatives to promote greater environmental responsibility.

Commitment to the Environment (page 91). Commitment to Our Suppliers (page 97). Appendix 1. Supplementary information (page 101). Appendix 2. Global Reporting Initiative (GRI) Content Index Environmental (page 119).

Principle 9 Businesses should encourage the development and diffusion of environmentally friendly technologies.

Commitment to the Environment – Environmental programs (page 94). Appendix 2. Global Reporting Initiative (GRI) Content Index Environmental (page 119).

Principle 10 Businesses should work against corruption in all its forms, including extortion and bribery.

Corporate responsibility in Spain – ... without sacrificing our principles (page 31).

Appendix 6. Sustainable Development Goals

Memory 2015 137

Sustainable development goals Sustainable development goals

Global Compact Principles

High influence capacity

Reference

Goal 1 End poverty in all its forms everywhere.

Principles 1-10

Accenture, on the cutting edge of the digital transformation - Accenture in Spain (page 10) / Accenture in the world (page 11). Commitment to Our People - The candidate experience – “I know and discover Accenture” (page 59). Commitment to Society (page 75). Commitment to the Environment (page 91). Commitment to Our Suppliers (page 97).

Goal 2 End hunger, achieve food security and improved nutrition and promote sustainable agriculture.

Principles 7-9

Commitment to Society (page 75).

Principles 1-2

Commitment to Our People - The professional experience: “I’m at Accenture” - “I work at a company that is concerned for my health” (page 67). Commitment to Society (page 75). Commitment to the Environment (page 91).

Goal 3 Ensure healthy lives and promote well-being for all at all ages.

Commitment to Our People - The professional experience: “I’m at Accenture”“I learn and grow professionally” (page 60). Commitment to Society (page 75). Commitment to Innovation (page 83). Commitment to Our People - The professional experience: “I’m at Accenture”- “I work in a diverse environment” (page 64). Commitment to Society (page 75). Commitment to the Environment – Environmental programs – Resource consumption control – Water (page 94).

Goal 4 Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all.

Principles 1-2

X

Goal 5 Achieve gender equality and empower all women and girls.

Principles 1-6

X

Goal 6 Ensure availability and sustainable management of water and sanitation for all.

Principles 7-9

Goal 7 Ensure access to affordable, reliable, sustainable and modern energy for all.

Principles 7-9

Commitment to Society (page 75). Commitment to the Environment – Environmental programs – Resource consumption control – Energy (page 94).

Goal 8 Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all.

Principles 3-6

Corporate responsibility in Spain (page 13). Commitment to Our People (page 57). Commitment to Our Shareholders (page 69). Commitment to Society (page 75). Commitment to the Environment (page 91).

Goal 9 Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation.

Principles 1-10

Commitment to Innovation (page 83).

Goal 10 Reduce inequality within and among countries.

Principles 1-6

Corporate responsibility in Spain (page 13). Commitment to Our People – The professional experience: “I’m at Accenture”– “I work in a diverse environment” (page 64).

Goal 11 Make cities and human settlements inclusive, safe, resilient and sustainable.

Principles 1-10

Corporate responsibility in Spain (page 13). Commitment to Society (page 75). Commitment to the Environment (page 91).

Goal 12 Ensure sustainable consumption and production patterns.

Principles 7-9

Commitment to Society (page 75). Commitment to the Environment (page 91).

Goal 13 Take urgent action to combat climate change and its impacts.

Principles 7-9

Commitment to the Environment (page 91).

Goal 14 Conserve and sustainably use the oceans, seas and marine resources for sustainable development.

Principles 7-9

Considering Accenture’s line of business, we do not have the influence capacity to contribute to the achievement of this goal.

Goal 15 Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and halt and reverse land degradation and halt biodiversity loss..

Principles 7-9

Considering Accenture’s line of business, we do not have the influence capacity to contribute to the achievement of this goal.

Principles 1-10

Corporate responsibility in Spain – ... without sacrificing our principles (page 31). Commitment to Our People – The professional experience: “I’m at Accenture”– “I work in a diverse environment” (page 64).

Goal 16 Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels. Goal 17 Strengthen the means of implementation and revitalize the global partnership for sustainable development. 138 www.accenture.es

Principles 1-10

X

X

Corporate responsibility in Spain (page 13). Commitment to Our Clients – Alliances (page 49). Commitment to Society (page 75).

Appendix 7. OECD Guidelines for Multinational Enterprises

Memory 2015 139

The OECD Guidelines for Multinational Enterprises The OECD Guidelines

Reference

IV. Human rights

Corporate responsibility in Spain – ... without sacrificing our principles (page 31). Commitment to Our People (page 57). Commitment to Society – Accenture Foundation (page 77) – Free professional services (page 77) – Volunteering (page 78) – Donations (page 79) – Collaboration with Accenture International (page 79). Commitment to Our Suppliers (page 97) Anticorruption program for suppliers (page 99). Appendix 2. Global Reporting Initiative (GRI) Content Index (page 111).

V. Employment and industrial relations

Commitment to Our People (page 57). Commitment to Our Shareholders (page 69). Commitment to Society – Accenture Foundation – Free professional services (page 77) – Volunteering (page 78) – Donations (page 79) – Collaboration with Accenture International (page 79). Commitment to Our Suppliers (page 97). Appendix 1. Supplementary information (page 101). Appendix 2. Global Reporting Initiative (GRI) Content Index (page 111). Moreover, Accenture operates in Spain and is a professional services organization; therefore, there are no known potential risks of incidences related to child labor or forced labor. Moreover, Accenture has endorsed the principles of the Global Compact.

VI. Environment

Commitment to the Environment (page 91). Commitment to Our Suppliers (page 97). Appendix 1. Supplementary information (page 101). Appendix 2. Global Reporting Initiative (GRI) Content Index (page 111).

VII. Combating bribery, bribe solicitation and extortion

Corporate responsibility in Spain – ... without sacrificing our principles (page 31). Commitment to Our Suppliers (page 97) Anticorruption program for suppliers (page 99). Appendix 2. Global Reporting Initiative (GRI) Content Index (v).

VIII. Consumer interests

Corporate responsibility in Spain – ... providing value to all the stakeholders – Responsible Consulting Master Plan (page 26). Commitment to Our Clients – Business excellence (pages 51-52) – Information security and data privacy (page 52). Appendix 2. Global Reporting Initiative (GRI) Content Index (page 111).

IX. Science and technology

Commitment to Innovation (page 83).

X. Competition

Accenture has internal policies that establish the guidelines for ensuring the company carries out its activities in accordance with competition laws in all of the countries where it operates.

XI. Taxation

Accenture has internal policies that define the obligations of compliance with tax-related requirements applicable to all legal entities included on the company’s consolidated financial statements.

140 www.accenture.es

Appendix 8. Independent Assurance Report

(G4-33) Memory 2015 141

KPMG Asesores S.L. Paseo de la Castellana, 259 C 28046 Madrid

Independent Assurance Report for Accenture, S.L. (Free translation from the original in Spanish. In case of discrepancy, the Spanish language version prevails.) In accordance with our engagement letter, Accenture S.L. (hereinafter Accenture) management has requested that we provide limited assurance on the non-financial information contained in the Corporate Responsibility Report Spain 2015 of Accenture, S.L. for the fiscal year ended 31 August 2015 (hereinafter “the Report”). The information reviewed corresponds to the content referred in section “GRI G4 Content Index” of the Report with the symbol “✔”. Accenture management is responsible for the preparation and presentation of the Report in accordance with the Sustainability Reporting Guidelines version 4.0 (G4) of the Global Reporting Initiative as described in point G4-32 of the GRI G4 Content index of the Report and in accordance with Content Index Service, obtaining confirmation from the Global Reporting Initiative on the proper application of these. Management is also responsible for the information and assertions contained within the Report; for determining Accenture´s objectives in respect of the selection and presentation of sustainable development performance, including the identification of stakeholders and material issues; and for establishing and maintaining appropriate performance management and internal control systems from which the reported performance information is derived. Our responsibility is to carry out a limited assurance review on the preparation and presentation of the other indicators within the review scope, and to express a conclusion based on the work performed. We conducted our engagement in accordance with International Standard on Assurance Engagements (ISAE) 3000, “Assurance Engagements other than Audits or Reviews of Historical Financial Information”, issued by the International Auditing and Assurance Standards Board (IAASB) and with the Performance Guide on the revision of Corporate Responsibility Reports of the Instituto de Censores Jurados de Cuentas de España (ICJCE). These standards require that we plan and perform the engagement to obtain limited assurance about whether the report is free from material misstatement. KPMG applies International Standard on Quality Control 1 (ISQC1) and accordingly maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. We have complied with the independence and other ethical requirements of the Code of Ethics for Professional Accountants issued by the Internal Ethics Standards Board for Accountants, which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Our limited assurance engagement consisted of making enquiries of management and persons responsible for the preparation of information presented in the Report, and applying analytical and other evidence gathering procedures. These procedures included:

• Verification of Accenture´s processes for determining the material issues, and the participation of stakeholder groups therein.

• Interviews with management and relevant staff at group level and selected business unit level

concerning sustainability strategy and policies and corporate responsibility for material issues, and the implementation of these across the business of Accenture.

• Evaluation through interviews concerning the consistency of the description of the application of Accenture´s policies and strategy on sustainability, governance, ethics and integrity.

• Risk analysis, including searching the media to identify material issues during the year covered by the Report.

KPMG Asesores S.L., a limited liability Spanish company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity.

142 www.accenture.es

Reg. Mer Madrid, T. 14.972, F. 53, Sec. 8 , H. M -249.480, Inscrip. 1.ª N.I.F. B-82498650

(G4-33)

• Review of the consistency of information comparing General Standard Disclosures with internal systems and documentation.

• Analysis of the processes of compiling and internal control over quantitative data reflected in the

Report, regarding the reliability of the information, by using analytical procedures and review testing based on sampling.

• Review of the application of the Global Reporting Initiative's G4 Sustainability Reporting Guidelines requirements for the preparation of reports in accordance with comprehensive option.

• Reading the information presented in the Report to determine whether it is in line with our overall knowledge of, and experience with, the sustainability performance of Accenture.

• Analysing the level of coherence between the information given in the section “Appendix 4 Self-

assessment of the IIRC´s guiding principles and content elements for integrated reporting” regarding the progress made in the preparation of the Report using an integrated report approach based on the principles and elements of the International Integrated Reporting Council’s framework for Integrated Reporting, and the information included in the Report

• Verification that the financial information reflected in the Report was audited by independent third parties.

Our multidisciplinary team included specialists in social, environmental and economic business performance. The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently the level of assurance obtained in a limited assurance engagement is lower than that of a reasonable assurance engagement. This report may not be taken as an auditor's report. Our conclusion has been formed on the basis of, and is subject to, the matters outlined in this Independent Review Report. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusions. Based on the limited assurance procedures performed and the evidence obtained, as described above, nothing has come to our attention that causes us to believe that Corporate Responsibility Report Spain 2015 of Accenture, S.L. for the fiscal year ended 31 August 2015, have not in all material respects, been prepared and presented in accordance with the Sustainability Reporting Guidelines version 4.0 (G4) of the Global Reporting Initiative as described in point G4-32 of the GRI G4 Index, including the reliability of data, adequacy of the information presented and the absence of significant deviations and omissions. Under separate cover, we will provide Accenture management with an internal report outlining our complete findings and areas for improvement. In accordance with the terms of our engagement, this Independent Assurance Report has been prepared for Accenture in relation to its Corporate Responsibility Report Spain 2015 and for no other purpose or in any other context. KPMG Asesores, S.L. (Signed) José Luis Blasco Vázquez 26 July 2016

(G4-33) Memory 2015 143

This document has the quality seal of Fundéu, a foundation created to promote good Spanish usage, and to certify the language quality, that attests the compliance of the established style standards of this edition.

PEFC/14-38-00193

This report was printed on paper with PEFC and ECF certificates, that guarantee its origin from sustainable managed forests and the absence of chlorine in the manufacturing processes.

To request clarification on any of the published information or to make a suggestion regarding sustainability, the contact address is: [email protected]

(G4-31)

About Accenture Accenture is a leading global professional services company, providing a broad range of services and solutions in strategy, consulting, digital, technology and operations. Combining unmatched experience and specialized skills across more than 40 industries and all business functions—underpinned by the world’s largest delivery network—Accenture works at the intersection of business and technology to help clients improve their performance and create sustainable value for their stakeholders. With approximately 358,000 people serving clients in more than 120 countries, Accenture drives innovation to improve the way the world works and lives. Visit us at accenture.es

Corporate Social Responsibility The strategic vision of the Corporate Social Responsibility in Accenture materializes through a “Responsible Consulting” model, fully integrated in the exercise of our activity and capable of balance the success of the business with the prosperity of the people, and respecting the environment. We contribute to the sustainable development of our society, improving the world we live and work. Therefore, we offer leading-edge solutions that the market is demanding; leading the technological and digital transformation that connects us to grow together, and allows us to collaborate to break the gaps. The commitments to our present stakeholders and the ones we will have in the future are articulated in seven blocks collected in this Corporate Responsibility Report: clients, professionals, shareholders, society, innovation, environment and suppliers. This report -after being verified annually by external auditors - follows the guidelines of the IIRC integrated reporting, and renews each year, both the highly demanding “Comprehensive” option of GRI, and the United Nations Global Compact Advanced Level.

About Accenture Foundation With a special focus on providing disadvantaged people with education and training as a means of achieving financial independence, the Accenture Foundation channels Group Accenture’s social action through three different complementary action lines: free consulting services for social organizations, economic donations to social projects, and corporate volunteering programs. In fiscal year 2015, it has donated more than 83,000 hours of consulting services, focusing its activity in the “Together for the Employment of the Most Vulnerable” initiative, participated by 370 organizations from 23 countries. Also, Accenture has donated € 1.9 million to social projects (of which 240,000 euros have been provided by 4,740 professionals), and over 200 professionals have contributed with their time in volunteer activities. The Accenture Foundation website is fundacion.accenture.com

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