IBERSOL | Integrated Management Report 2022

ANNEXES TO THE MANAGEMENT REPORT Waste GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Environmental emergency, regarding climate, energy and preservation of natural capital GRI 306: Waste 2020 306-1 Waste generation and significant impacts related to waste Ok 7,8,9 12 · RIG: Chapter 2 (2.4, 2.6, 2.7) and Chapter 6.2 (Packaging and waste) 306-2 Management of significant impacts related to waste Ok 7.8.9 12 · RIG: Chapter 2 (2.4, 2.6, 2.7) and Chapter 6.2 (Packaging and waste) 306-3 Generated waste Ok 7,8,9 12 · Packaging waste reported in Portugal (SPV): 1,129,764 Kg (paper/cardboard > 90%) · Packaging waste declared in Spain (Ecoembes): 80,647 Kg (paper/cardboard > 90%) · RIG: Chapter 2 (2.4, 2.6, 2.7) and Chapter 6.2 (Packaging and waste) 306-4 Waste not destined for final disposal Ok 7,8,9 12 · Food oil: 1,200 tons sent for biodiesel production · A project is being implemented for the distribution of food that, according to commercial criteria, would be classified as waste and destined for final disposal, but which is still in good enough condition to be consumed safely. A pilot project has already started in the Spanish market and during 2023 it will be transposed to the Portuguese market. The publication of new regulations in this regard is also awaited. · RIG: Chapter 2 (2.4, 2.6, 2.7) and Chapter 6.2 (Packaging and waste) 306-5 Waste for final disposal Inc 7,8,9 12 · RIG: Chapter 2 (2.4, 2.6, 2.7) and Chapter 6.2 (Packaging and waste) Environmental Assessment of Suppliers GRI 3: Material Themes 2021 3-3 Management of material issues · Managing strategic partnerships and ESG aspects of the supply chain · Ensuring food quality and safety, as an element of social responsibility STANDARD / DISCLOSURE STATUS PGNU ODS GENERAL CONTENTS AND MATERIAL THEMES 264