IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 Legal and Regulatory Risks The Ibersol Group operates in a sector that is extremely exposed to national and international legislation and good practices, as well as to the close and permanent scrutiny of a wide range of stakeholders, including investors, employees, all sectoral, professional, and labour/ trade union associations, in addition to individual consumers. In this context, the Ibersol Group has established a set of resources, part- nerships and compliance verification routines that enable permanent access to all the current relevant legal and regulatory information, namely regarding reporting financial and non-financial information (as a result of its obligations as a listed entity), food quality and safe- ty, food and non-food products, restaurant operations, consumers, employment and social matters, energy and natural resources, the environment and climate change. In particular, the Group has a struc- ture dedicated to closely monitoring all labour-related legal aspects in the markets where it operates and has also contracted engineering and maintenance services that follow all regulatory issues with an impact on the valuation and depreciation of its facilities and equip- ment in use. 65