While all Performance Standards are applicable to this investment, IFC’s environmental and social due diligence indicates that the investment will have impacts which must be managed in a manner consistent with the following Performance Standards: PS1: Social and Environmental Assessment and Management Systems PS2: Labor and Working Conditions PS3: Pollution Prevention and Abatement PS4: Community Health, Safety and Security Environmental Health & Safety (EHS) Guidelines that are expected to be applicable to this investment include: General EHS Guidelines Metal Manufacturing

This is a category B project according to IFC’s Procedure for Environmental and Social Review of Projects because a limited number of specific environmental and social impacts may result that can be avoided or mitigated by adhering to generally recognized performance standards, guidelines or design criteria as is described in the following sections.

PS1 – SOCIAL AND ENVIRONMENTAL ASSESSMENT AND MANAGEMENT SYTSEMS Environmental and Social Assessment and Management. Comemsa is a subsidiary of Abengoa, a company with nearly 40 years of experience in the design and manufacturing of galvanized steel structures and with a good EHS record worldwide. Prior to commencing operations in 2000 Comemsa undertook an environmental assessment as required by law and is implementing a management program consistent with international standards. The Company has quality, environmental and OHS management systems certified under ISO 9001:2008, ISO 14001:2004 and OHSAS 18001. Organization. Comemsa has a capable and well organized team to manage quality, environment and occupational health and safety, as well as corporate social responsibility. These activities are led by a manager who reports directly to Comemsa’s plant manager. The Company provides regular training to employees in a number of areas according to their roles and responsibilities. Training areas include: quality, environment, safety and emergency response. Community Engagement. Whilst Comemsa is located in an industrial site several kilometers away from the nearest residential area, the company has a corporate social responsibility committee that works on community engagement and support. In addition the Company has a number of activities focused on the development of personnel and support to the workers’ families. Monitoring and Reporting. The Company has monitoring programs for operational efficiency, quality, environment, and occupational health and safety. The corresponding data is reported to the authorities including the Cédula de Operación Anual (COA) to the Ministry of Environment (SEMARNAT). Comemsa’s website provides information on the company background, operations, quality, and sustainability issues. PS2 - LABOR AND WORKING CONDITIONS Human Resource Policy and Management. Comemsa has a Human Resources Policy which is provided in written form to all staff upon inception and made available through the company’s intranet. The company’s policy fully complies with Mexican labor law and IFC requirements, including those related to non-discrimination and equal opportunity, freedom of association, collective bargaining, disciplinary policy, and grievance mechanisms. Workers Organizations. Of the current workforce of 312 employees 83% are members of a trades union; the rest are non-unionized administration and executive personnel. Comemsa’s workers enjoy a collective working contract. Of the Company staff 6 % are women. As mandated by law, the minimum age required to work in Comemsa is 18. Protecting the Workforce. The recruiting process at Comemsa involves a background check, medical and aptitude exams as appropriate. There are three shifts of 8 hours maximum 6 days a week. The company pays workers above the minimum wage applicable and has a clear career development mapping for workers of various levels and responsibilities. The workforce is relatively stable, due to the secure environment and career development programs the company provides, with a significant increase over the past 12 months due to the plant expansion. Occupational Health and Safety. Once a year or whenever there is a significant change in working conditions, such as the recent expansion in Apaseo, Comemsa undertakes a review of occupational risks and prepares an action plan to manage them. The Company also has an OHS management system certified under OHSAS 18001 standard. According to Comemsa’s historical records lost time due to accidents during plant operation has decreased consistently over the past 3 years, but it is higher in the areas currently under construction. An action plan has been put into effect to reduce accidents during the construction phase and to continue the downward trend throughout the operations. The Company provides 24-hour health attention by qualified nurses and by a doctor who attends 4 hour per day. The nearest hospital is 20 minutes by car. PS3 - POLLUTION PREVENTION AND ABATEMENT Pollution Prevention, Resource Conservation, Energy Efficiency. Comemsa is compliant with Mexican environmental requirements and has all the corresponding permits and licenses. The Company’s main source of heat and power is liquefied petroleum gas, LPG. In addition, electricity is used in all the machining and lighting equipment. Water is used mainly for sanitary services. Waste Management. The company’s air emissions are minimal and well below Mexican and IFC limits. The Company currently uses septic tanks with infiltration wells for wastewater disposal. To improve on the current system, Comemsa is implementing an ionized filtration process that will render wastewater suitable for irrigation of gardens within the plant’s area, so no external wastewater discharges will be made. All wastes are accounted for and either reused within the plant, or sold for recycling as appropriate. Solid wastes are recycled or disposed in sanitary land fields. Hazardous materials are collected by specialized companies for safe disposal. Comemsa maintains a good record of resource utilization, and characteristics of wastes, air emissions and wastewater. Environmental monitoring data is reported annually to the authorities (SEMARNAT) in a document entitled Cédula de Operación Anual. Emergency Preparedness and Response. Comemsa has an emergency preparedness and response procedures with fire prevention equipment and trained life and fire safety brigades consistent with international good practice. The Company undertakes regular fire drills where fire extinguishers are used up completely and fully refilled. Greenhouse Gases. Comemsa’s GHG emissions amount to 2,230 tonnes CO2 equivalent per year. PS4 - COMMUNITY HEALTH, SAFETY AND SECURITY Community Health, Safety and Security. Comemsa is located in the industrial area of Apaseo el Grande a few kilometers away from the nearest residential area. No deleterious effects are envisaged on community health, safety and security. Emergency Preparedness and Response. The Company has emergency preparedness and response procedures with fire prevention equipment and trained life and fire safety brigades consistent with international good practice. The Company undertakes regular fire drills as prescribed in its emergency preparedness and response plan. Security Personnel. Comemsa’s security personnel are provided by a specialized private company. Guards are trained and equipped to deal with safety events, and to preserve the patrimonial and personal security.

Comemsa is located in the industrial area of Apaseo el Grande a few kilometers away from the nearest residential area, which does not allow for much interaction with the community. Whilst the company has a corporate social responsibility program with some community development activities their efforts are focused on the development of personnel and support to the workers’ families.

Comemsa S A de C V Autopista Queretaro-Celaya Km 16 Calera de Obrajuelos Mpio Apaseo El Grande, Guanajuato, Mexico +52 442 294 2000