IBERSOL | Integrated Management Report 2022

ANNEXES TO THE MANAGEMENT REPORT GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and support services Ok 8 · RIG: Chapter 2.3, Chapter 4, Chapter 7 203-2 Significant indirect economic impacts Ok 8 · RIG: Chapter 2.3, Chapter 4, Chapter 7 Purchasing practices GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Managing strategic partnerships and ESG aspects of the supply chain GRI 204: Purchasing Practices 2016 204-1 Proportion of spending on local suppliers Nd 17 · Not available Fight against corruption GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Business governance in the areas of organisational culture, ethics and compliance GRI 205: Fighting Corruption 2016 205-1 Operations assessed for risks related to corruption Ok 10 · Given the high degree of scrutiny by external partners and entities, the risk of corruption is not considered significant. So far, there has been no assessment of operations in this area and no denunciations related to corruption have been received. 205-2 Communication and training on anti-corruption policies and procedures Ok 10 4 · No capacity building actions have yet been carried out in this area. 205-3 Confirmed cases of corruption and measures taken Ok 10 · No confirmed cases have been reported. Combating Unfair Competition GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Business governance in the areas of organisational culture, ethics and compliance STANDARD / DISCLOSURE STATUS PGNU ODS GENERAL CONTENTS AND MATERIAL THEMES 258