IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 an “aligned” share of Green CAPEX regarding construction waste recovery services and other “aligned” components of Green CAPEX and/or Green OPEX regarding several components described below. • 7.2 Renovation of existing buildings During the year 2022, the Ibersol Group carried out refurbishment or upgrading works in 32 restaurants, however there is no evidence or guarantee that these properties meet the energy requirements of Taxonomy. Therefore, this specific activity was mostly considered “non-aligned” in terms of Green CAPEX. Even so, in the same scope, it was possible to track an “aligned” share of Green CAPEX regarding construction waste recovery services. • 7.4 Installation, maintenance and repair of building-mounted electric vehicle charging stations building-mounted (and building-related parking places) During 2022, the Ibersol Group installed electric vehicle charging stations in the 10 new restaurants it built. Therefore, this specific ac- tivity was considered “aligned” in terms of Green CAPEX. • 7.6. Installation, maintenance and repair of renewable energy tech- nologies During 2022, the Ibersol Group installed solar DHW (domestic hot water) panels in the 10 new restaurants and in 2 more restaurants that were refurbished, for a total of 12 new facilities. Therefore, this specific activity was considered “in line” in terms of Green CAPEX. On the other hand, maintenance and repair operations were carried out in two existing photovoltaic panel installations and in 82 existing solar DHW panel installations, so this activity was also considered “aligned” in terms of Green OPEX. • 9.3. Professional services related to energy performance of buildings During 2022, it hired professional services specifically dedicated to 241