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5.5 TABLE OF CONTENTS OF THE NON-FINANCIAL INFORMATION LAW

Content of the statement of non-financial information

Reporting standard

Location in the report

BUSINESS MODEL

Description of the business model

Group business model GRI 102-2 Chapter 2.4 Our activities

Business environment GRI 102-2GRI 102-4 Chapter 2.3 Cepsa in the world Chapter 2.4 Our activities

Organization and structure GRI 102-18 Chapter 4.2.1. Corporate governance

Markets in which it operates GRI 102-6 Chapter 2.4 Our activities

Objectives and strategies GRI 102-15 Letter from the Chairman Letter from the CEO Chapter 3.1. Value creation strategy

Main factors and trends that may affect its future development GRI 102-15 Chapter 3.1. Value creation strategy

INFORMATION ON ENVIRONMENTAL ISSUES

Environmental management

Current and foreseeable effects of the company's activities on the environment and, where appropriate, on health and safety

GRI 416-1 GRI 416-2 GRI OG-13

Chapter 4.4 Safety management Chapter 4.5.2 Environment 5.3 Appendix to the indicators Safety

Environmental assessment or certification procedures GRI 103-2 Chapter 4.5.2 Environment

Resources dedicated to the prevention of environmental risks Chapter 4.5.2 Environment

Application of the precautionary principle GRI 102-11 Chapter 4.5.2 Environment

Provisions and guarantees for environmental risks GRI 307-1

Chapter 4.5.2 Environment 5.3 Appendix to the indicators Environment

Contamination

Measures to prevent, reduce or repair carbon emissions that seriously affect the environment, taking into account any form of air pollution specific to an activity, including noise and light pollution

GRI 302-4 GRI 302-5 GRI 305-1 GRI 305-2 GRI 305-3 GRI 305-5 GRI 305-7

Chapter 4.5.2 Environment 5.3 Appendix to the indicators Climate change 5.3 Appendix to the indicators Environment