Political contributions

Indra’s Sustainability Report 2025 provides a direct zero-contribution response.

The report states that Indra Group does not make political contributions, whether financial or in kind. It also states that its Code of Ethics prohibits direct or indirect funding of political parties, representatives or candidates.

The report separately discloses lobbying-association membership fees and donations and sponsorships. These amounts should not be treated automatically as political contributions because the report explicitly distinguishes them from political funding.

The card should:

use the direct no-contribution statement on report page 166 as the primary GRI 415-1 evidence;

report the monetary value as zero;

remove the claim that page 209 provides political-contribution values;

remove the ESRS S1 reference;

remove emissions information from page 255;

distinguish lobbying-association fees and general donations from political contributions; and

classify the disclosure as an adequate zero-contribution response.

Because no contributions were made, a country-recipient breakdown and in-kind valuation method are not applicable.

Indra explicitly reports that it makes no financial or in-kind political contributions and prohibits direct and indirect political funding.

Abertis provides a direct zero-contribution response in its 2024 Annual Report.

The report states that Abertis does not make political contributions, directly or indirectly, whether financial or in kind, in any country or geographical area.

The card should:

use this statement as the principal GRI 415-1 evidence;

report a zero political-contribution result;

remove tax information from page 202;

remove workforce data from page 224;

remove foreign-currency and balance-sheet information from page 303;

state that the country-recipient breakdown is not applicable because the value is zero; and

classify the disclosure as an adequate zero-contribution response.

Registration in the EU Transparency Register is useful lobbying context but is not the required monetary political-contribution value.

The company’s 2024 report expressly states that it makes no direct or indirect financial or in-kind political contributions in any country or geographical area.

JB Financial Group’s 2024 Integrated Report provides substantive GRI 415-1 information on report page 89.

The report presents:

zero expenditure for local, regional or national political campaigns, organizations or candidates;

zero political or lobbying contributions; and

KRW 4,317 million in trade-association or tax-exempt-group expenditure.

A footnote states that donations or support for political campaigns, election funds and lobbying organizations are prohibited under the Group’s management principles and applicable laws.

The card should:

treat the political-contribution result as zero;

distinguish the KRW 4,317 million of association expenditure from political contributions;

remove microbusiness-account subscriber figures;

remove general social-contribution discussion;

remove Scope 1 and Scope 2 emissions;

use report page 89 as the substantive source; and

classify the disclosure as an adequate zero-contribution response, subject to confirming that no portion of the association expenditure qualifies as an indirect political contribution.

General association expenditure should not be added automatically to the GRI 415-1 value.

The official JB Financial Group website lists the 2024 Integrated Report, and the Group’s policies prohibit illegal direct or indirect political support.