Our aim is to provide greater certainty and confidence in the achievement of Company objectives to shareholders, customers, employees and other stakeholders, through the anticipation, management, and control, as far as practicable, of the risks to which the Group is exposed, with an overall vision.
This policy was approved by the Board of Directors of Repsol, S. A. on December 21, 2022.
1 Three Line Model of IIA (Institute of Internal Auditors), 2020
2 COSO Internal Control – Integrated Framework, 2013.
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