IBERSOL | Integrated Management Report 2022

ANNEXES TO THE MANAGEMENT REPORT GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Business governance in the areas of organisational culture, ethics and compliance · Human capital in the areas of diversity and inclusion and talent management GRI 407: Freedom of Association and Collective Bargaining 2016 407-1 Operations and suppliers where the right to freedom of association and collective bargaining may be at risk Ok 3 8 · There is no record of situations in which freedom of association and collective bargaining may have been called into question within the Ibersol Group, at any supplier or partner. Child Labour GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Managing strategic partnerships and ESG aspects of the supply chain GRI 408: Child Labour 2016 408-1 Operations and suppliers with significant risk for incidents of child labour Ok 5 17 · The Ibersol Group did not identify any situations of risk of child labour or young workers exposed to hazardous work during the 2022 financial year. Forced Labour or Slave-like Labour GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Managing strategic partnerships and ESG aspects of the supply chain GRI 409: Forced or Compulsory Labour 2016 409-1 Operations and suppliers with significant risk for cases of forced or compulsory labour Ok 4 17 · The Ibersol Group did not identify situations of significant risk of forced labour or labour analogous to slave labour during the 2022 financial year. Security Practices STANDARD / DISCLOSURE STATUS PGNU ODS GENERAL CONTENTS AND MATERIAL THEMES 270