Consolidated Annual Accounts 2017

6 NON-FINANCIAL STATEMENT About this chapter The non-financial statement was prepared pursuant to the requirements of Royal Decree-Law 18/2017, of 24 November, amending the Spanish Commercial Code, the consolidated text of the Spanish Companies Act ( texto refundido de la Ley de Sociedades de Capital ) approved by Royal Legislative Decree 1/2010, of 2 July, and Spanish Audit Law 22/2015, of 20 July, on disclosures of non-financial and diversity information. It also considered the European Commission guidelines on non-financial reporting (2017/C 215/01) arising from Directive 2014/95/UE. Preparation also considered the content of the Global Reporting Initiative's Sustainability Reporting Guidelines (GRI Standards ), and the GRI G4 Media Sector Supplement, which also provides a reference for preparation of the Annual and Corporate Responsibility Report. This year’s report details and expands on the non-financial statement. Through the non-financial statement, Atresmedia reports on relevant environmental, social and employee-related matters, and human rights matters for the company in carrying out its business. Disclosures in this section are expanded in the Annual and Corporate Responsibility Report published by Atresmedia since 2017 and available on the corporate website (www.atresmediacorporacion.com) . Matters relating to the respect for human rights refer only to adequate human resources management and the guarantee that their fundamental rights are upheld through the Human Resources policy, the Equality Plan, and the terms of outsourcing. The preparation of this report and the selection of its content were based on the results of the materiality assessment carried out in the first few weeks of 2018. The findings, which will be detailed in the 2017 Annual and Corporate Responsibility Report, indicate that production and responsible content distribution are the most important issues for Atresmedia's internal and external stakeholders. Management of non-financial issues The Board is vested with the non-delegable power of defining and approving the Group's general corporate social responsibility policy and its corporate governance policy. The Board Regulations attribute to the Audit and Control Committee the task of supervising compliance with corporate governance rules, internal codes of conduct and the general corporate social responsibility policy. This policy is supplemented by the responsible advertising, human resources, social commitment and environmental policies applicable to non-financial areas affected, or that could be affected by, the Group's operations. Atresmedia published its first Corporate Responsibility Policy in 2010. The policy was updated in 2015, based on the recommendations in the CNMV's new Good Governance Code, and approved by the Board of Directors, becoming the General Corporate Responsibility Policy. Its content and objectives are available on the Group's corporate website (www.atresmediacorporacion.com) . Atresmedia undertakes the following commitments: 1. To produce and broadcast responsible news and entertainment content that is accessible for all society 2. To promote high quality, honest and ethical advertising