IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 GRI 206: Unfair Competition 2016 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Ok 10 · There is no record of cases of unfair competition, anti-trust or monopoly in which the Ibersol Group has been involved. Taxation GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Business governance in the areas of organisational culture, ethics and compliance GRI 207: Taxation 2019 207-1 Approach to taxation Ok 10 8 · The Ibersol Group carries out its activity and manages its approach to taxation in accordance with the law, applicable regulations and the best practices and experiences of each of the markets where it operates. The body responsible for monitoring the tax strategy is the Supervisory Board, and this control is carried out at least quarterly. 207-2 Governance, control and fiscal risk management Ok 10 8 · RIG: Chapters 2.8 (Risk Management) · GSR: Articles 29 and 30; Section III (Internal control and risk management) 207-3 Engaging stakeholders and managing their tax concerns Ok 10 8 · RIG: Chapter 2.5 (Stakeholder Engagement) 207-4 Country-by-country reporting Ok 10 · RIG: Chapter 4 (Financial Performance) ENVIRONMENTAL PERFORMANCE (GRI 300) Materials GRI 3: Material Themes 2021 3-3 Management of material issues · Environmental emergency, regarding climate, energy and preservation of natural capital · Management of food and non-food waste, benefiting business efficiency and social action STANDARD / DISCLOSURE STATUS PGNU ODS GENERAL CONTENTS AND MATERIAL THEMES 259