IBERSOL | Annual Report 2021

ANNUAL REPORT 2021 The Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 complemented the previous publication by detailing the list of eligi- ble activities and the technical criteria that determine under which circumstances an economic activity contributes substantially to the first two environmental objectives and under which conditions the activity does not significantly harm the achievement of any of the six environmental objectives. Within the framework of this latter diploma, all organisations cov- ered by the Taxonomy are under the obligation of low disclosure in 2022, about the 2021 financial year, which should identify the eligible and non-eligible economic activities, according to business volume, capital expenses (CAPEX), and operation expenses (OPEX). For an activity to be considered eligible it should make a considerable con- tribution to at least one of the first two environmental objectives. For the report regarding 2022, due in 2023, a full disclosure will be required, covering the six environmental goals, in both quantity and quality. A look at the list of Taxonomy-eligible activities shows that the core activity of the Ibersol Group – organised catering – is not present. This means that the main activity of the Ibersol Group is not part of the list of eligible activities, and therefore does not substantially contribute to any of the main environmental goals (climate action), whereby the Business Volume (percentage of revenue linked to Tax- onomy related activities) is null. On the other hand, it was possible to identify a number of individual initiatives and activities that support the main activity of the Ibersol Group that, in fact, are classed as eligible economic activities accord- ing to the Taxonomy, in relation to which the Green CAPEX and the Green OPEX can be traced, as follows: 155