We will "assign a" "YES" "to this question if:

- The company declares to have reduced its own emissions by 5% (scope 1 and 2) in the last 5 years or vs. base year.
Or:
- The company does not declare that it has reduced its own emissions by 5% (scope 1 and 2) in the last 5 years or vs. base year, but it is possible to calculate said reduction from its current and historical data. The data of the oldest year published in the same report will be used as a reference for the calculation.

We will assign a "NO" if:

- The company does not declare that it has reduced its own emissions by 5% (scope 1 and 2) and it is not possible to compare its current emissions with those of the previous year. The company does not publish emissions data from previous years in the same report
Or:
- After calculating the total emissions of the company with respect to those of the previous year, there has not been a reduction of at least 5%

This information can be found in any of the following reports published on the companies' website:

- Annual memory
- Corporate Social Responsibility Report
- Sustainability Report
- Environmental Report
- Report on Carbon Footprint
- Non-Financial Information Statement (EINF)