IBERSOL | Integrated Management Report 2022

ANNEXES TO THE MANAGEMENT REPORT STANDARD / DISCLOSURE STATUS PGNU ODS GENERAL CONTENTS AND MATERIAL THEMES 5. Stakeholder engagement 2-29 Approach to stakeholder engagement Ok · RIG: Chapter 2.5 (Stakeholder Engagement) 2-30 Collective bargaining agreements Ok 3 17 · Two collective labour agreements have been negotiated in Portugal through AHRESP, one for restaurant operations and the other for central kitchen operations. · In Spain, in addition to several collective agreements (in different regions), there is also a company agreement involving one of the subsidiaries of IBERSOL SGPS SA. Material issues GRI 3: Material Themes 2021 Contents on material themes 3-1 Process of defining material themes Ok · RIG: Chapter 2.6 (Materiality Analysis) 3-2 List of material themes Ok · RIG: Chapter 2.6 (Materiality Analysis) Areas of intervention that emanate from the materiality analysis carried out: · Environmental emergency, regarding climate, energy and preservation of natural capital · Management of food and non-food waste, benefiting business efficiency and social action · Business governance in the areas of organisational culture, ethics and compliance · Ensuring food quality and safety, as an element of social responsibility · Digital transformation of the business and the evolution of consumer habits · Human capital in the areas of diversity and inclusion and talent management · Managing strategic partnerships and ESG aspects of the supply chain ECONOMIC PERFORMANCE (GRI 200) Economic performance GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Management of food and non-food waste, benefiting business efficiency and social action 256