| Term | Definition | |
|---|---|---|
| AENOR | Asociación Española de Normalización y Certificación. (Spanish Association for Standardisation and Certification). | Iberdrola, a Different Company Comparative Results and Awards Ethics |
| ANEEL | Agência Nacional de Energia Elétrica. (National Electrical Energy Agency). | Networks Wholesale and Retail |
| CCEE | Câmara de Comercializaçao de Energia Elétrica. (Electric Power Trading Chamber). | Wholesale and Retail |
| CELs | Clean Energy Cerfiticates (Certificados de Energías Limpias). | Renewables |
| CEO | Chief Executive Officer. | Iberdrola, a Different Company Comparative Results and Awards |
| CfD | Contracts for Difference. | Renewables |
| CFE | Comisión Federal de la Electricidad. (Federal Electricity Commision). | Regulatory Environment Renewables Risks |
| CNMC | National Commision on Markets and Competition (Comisión Nacional de los Mercados y la Competencia). | Regulatory Environment Networks |
| CNMV | National Securities Market Commision (Comisión Nacional del Mercado de Valores). | Corporate Governance Model |
| COSO | Committee of Sponsoring Organizations of the Treadway. | Three Lines of Defence |
| CPIH | Consumer Prices Index including owner occupiers' housing costs. | Networks |
| CSD | Higher Council for Sport (Consejo Superior de Deportes). | Iberdrola, a Different Company |
| EBITDA | Earnings Before Interests, Taxes, Depreciations and Amortization. | Company Performance Key Figures Corporate Governance Model Comparative Results and Awards Networks Renewables Wholesale and Retail Financial Capital |
| ENRESA | Empresa Nacional de Residiuos Radiactivos, S.A. | Wholesale and Retail |
| ESG | Environmental, Social and Governance. | Risks |
| FFO | Funds from operations. | Key Figures |
| GHG | Greenhouse Gases. | Regulatory Environment Natural Capital |
| GRI | Global Reporting Initiative. | |
| CEF | Corporate Environmental Footprint. | Natural Capital |
| IEI | Iberdrola Energía Internacional. | Iberdrola Energía Internacional Renewables Wholesale and Retail |
| IIRC | International Integrated Reporting Council. | Our Assets About this Report |
| IPCC | Intergovernmental Panel on Climate Change. | The Future of Energy |
| ITC | Investment Tax Credit. | Renewables |
| LBG | London Benchmarking Group. | Iberdrola, a Different Company Social and Relationship Capital |
| MME | Ministry of Mines and Energy. | Regulatory Environment |
| NECEC | New England Clean Energy Connect. | Iberdrola in the United States Networks Manufactured Capital |
| IFRS | International Financial Reporting Standard. | Networks Renewables Wholesale and Retail |
| NYSEG | New York State Electric and Gas Corporation. | Networks |
| SDGs | Sustainable Development Goals. | Business Model Iberdrola, a Different Company Human Capital Natural Capital Social and Relationship Capital Corporate Governance Model Risks Sustainable Development |
| Ofgem | Office of Gas and Electricity Markets (United Kingdom). | Networks Wholesale and Retail |
| ILO | International Labour Organization. | Key Figures |
| GDP | Gross Domestic Product. | Iberdrola, a Different Company Capital Management |
| PIEC | Integrated Energy and Climate (Plan Integrado de Energía y Clima). | Regulatory Environment |
| PTC | Production Tax Credit. | Renewables |
| RAB | Regulatory Asset Base. | Networks |
| RDL | Royal Legislative Decree. (Real Decreto Legislativo) | Regulatory Environment Renewables |
| RG&E | Rochester Gas and Electric. | Networks |
| RIIO-D1 | Revenue = Incentives + Innovation + Outputs. Distribution 1. | Networks |
| RIIO-T1 | Revenue = Incentives + Innovation + Outputs. Transmission 1. | Networks |
| ROE | Return on equity. | Key Figures Networks |
| RPS | Renewable Portfolio Standard. | Renewables |
| SBTi | Science Based Targets. | The Future of Energy Natural Capital |
| ICFRS | Internal Control Over Financial Reporting System. | Three Lines of Defence |
| SENER | Mexican Ministry of Energy. | Regulatory Environment |
| SPD | ScottishPower Distribution. | Networks |
| SPM | ScottishPower Manweb. | Networks |
| CAGR | Compound Annual Growth Rate. | Comparative Results and Awards |
| TCFD | Task Force for Climate Change Risk Financial Disclosure. | The Future of Energy Iberdrola, a Different Company Corporate Governance Model |
| EU | European Union. | Regulatory Environment Wholesale and Retail Risks |
| WACC | Weighted average cost of capital. | Networks Renewables |
