IBERSOL | Integrated Management Report 2022

ANNEXES TO THE MANAGEMENT REPORT STANDARD / DISCLOSURE STATUS PGNU ODS GENERAL CONTENTS AND MATERIAL THEMES 2-14 Role of the highest governance body in sustainability reporting Ok ·The Chairman of the Board of Directors chairs the project group responsible for designing and implementing the Ibersol Group's Sustainability Programme · The general sustainability reporting framework has been approved by the Board of Directors 2-15 Conflicts of interest Ok 10 · RGS: Part I (Section E) and Part II (Chapter I), namely with regard to the relationship between company bodies, conflicts of interest and transactions with related parties 2-16 Communication of critical concerns Ok 10 · The structure and business divisions communicate regularly with the Executive Committee, thus ensuring a permanent and timely follow-up to any concerns or complaints. 2-17 Collective knowledge of the highest governance body Ok · The Board of Directors and all the structural and business departments were involved in launching and developing the Ibersol Group's Sustainability Programme for 2022, having taken part in internal information and training initiatives, as well as making a relevant contribution to the materiality analysis · In 2022, the Executive Committee took part in various events on Sustainability and ESG, with a particular focus on Governance · Also in 2022, the Chairman of the Board of Directors submitted the Ibersol Group's application for admission to the United Nations Global Compact. 2-18 Evaluation of the performance of the highest governance body Ok · RGS: Points 24 and 25, Part II (Chapter 5) on Performance Appraisal, Remuneration and Appointments 2-19 Remuneration policies Ok · RGS: Part II (Chapter 5) on Performance Appraisal, Remuneration and Appointments · RGS: Annexes 1 and 2 2-20 Process for determining remuneration Ok · RGS: Part I, Section D (Remuneration) · RGS: Annexes 1 and 2 2-21 Proportion of total annual remuneration Nd 8 ·Information not available in 2022. 254