IBERSOL | Integrated Management Report 2022

ANNEXES TO THE MANAGEMENT REPORT the optimisation of the energy performance of the 10 new buildings. This activity falls within the scope of technical consultancy (ener- gy consultancy, energy simulations, project management, prepara- tion of energy performance contracts, specific training actions) and, by contributing to the improvement of the energy performance of buildings, has an effective contribution to the environmental objec- tives under consideration. Therefore, it was considered “aligned” in terms of Green CAPEX (given that these services are one-off and allocated to the respective construction projects). Ensuring Minimum Social Safeguards The Ibersol Group bases its market operations on the strictest ethical standards and legal compliance, always with a view to defending the interests of its stakeholders, primarily its employees and customers. In particular, some specific notes are presented below regarding the main issues covered by the Minimum Social Safeguards: • Human Rights The Ibersol Group fully complies with the Labour Law and the main requirements in terms of Human Rights advocated by the United Nations (an application was submitted for formal subscription and maintenance of the Global Compact principles at the end of 2022) and by other benchmark organisations, such as the International Labour Organisation (ILO) or the Organisation for Economic Cooperation and Development (OECD). On the other hand, there is no record of incidents or legal proceedings related to non- compliance in terms of human rights in any of the markets where the Ibersol Group operates. 242