IBERSOL • 2023 Integrated Management Report

APPENDICES TO THE MANAGEMENT REPORT EU Green Taxonomy Framework The Green Taxonomy is a legal framework of the European Union (EU) that establishes, for a set of selected economic activities, the criteria so that the activities can be considered as aligned with the objective of protecting the environment. This regulatory system is made up of several legal instruments, includ- ing Regulation (EU) 2020/852 of the European Parliament, Delegated Regulation (EU) 2021/2139, Delegated Regulation (EU) 2021/4987 and Delegated Regulation (EU) 2023/2486 of the Commission. The legal framework of the taxonomy defines the following environ- mental protection objectives : - climate change mitigation - adaptation to climate change - protection of water and marine resources - transition to the circular economy - pollution prevention and control - protection and restoration of biodiversity and ecosystems. The taxonomy regulations for each of the eligible activities define the criteria for which the activity is considered to make a substantial con- tribution to the aforementioned objectives and the criteria for which the activity does not significantly harm the objectives. The Ibersol Group’s core activity, restaurant business, is not con- sidered eligible for the taxonomy, which, from the outset, limits the Group’s potential for alignment with the Green Taxonomy. For this reason, the Business Volume indicator (proportion of revenue aligned with the Taxonomy) will be null. 242