IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 complemented the previous publication by detailing the list of eligible activities and the technical criteria that determine under which cir- cumstances an economic activity substantially contributes to the first two environmental objectives and under which conditions the activity does not significantly harm the achievement of any of the six environ- mental objectives. By the end of the first quarter of 2023, technical criteria for the remaining four environmental objectives had not yet been published. An analysis of the reference list of activities eligible for Taxonomy allowed us to verify that the Ibersol Group’s core activity – restaurant business - is not on that list. This means that the Ibersol Group’s core activity does not contribute substantially to any of the first two environmental objectives (climate action), so the Turnover indicator (proportion of revenues aligned with Taxonomy) will be null. On the other hand, it was possible to identify a set of initiatives and individual activities supporting the Ibersol Group’s core business that, in fact, correspond to eligible economic activities according to the Taxonomy, in relation to which it is possible to trace Green CAPEX and Green OPEX. This analysis is presented below. Eligible supporting activities of the EU Green Taxonomy Transport Despite an adverse economic climate and an unprecedented shortage in the automotive industry’s supply chains, in 2022 the Ibersol Group decided to strengthen the transition to electric mobility at the level of its central structure and business support fleet, with the operational leasing and purchase of new electric cars. This purchase is therefore covered by section 6 of Delegated Regula- tion (EU) 2021/2139 concerning “Transport”, both for objective “1. Cli- mate change mitigation” and for objective “2. Adaptation to climate change”, except that the immediate purpose of the purchase of such 239