IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 In any case, in the Ibersol Group’s operations, it was possible to iden- tify a set of activities supporting the Group’s main activity that are el- igible for the Taxonomy, for which it is possible to track green capex and green opex and which are described below. EU Green Taxonomy eligible support activities Green Mobility In 2023, the Ibersol Group continued to invest in the transition to electric mobility with the operational rental of electric vehicles. In 2022, in addition to renting, there was also the purchase of this type of vehicle. These activities fall within section 6 of Delegated Regulation (EU) 2021/2139 on “Transport”, more specifically subsection 6.5. Transport on motorcycles, passenger vehicles and light commercial vehicles . The operational rental of electric motorbikes and service cars was considered an aligned activity for opex purposes in 2023, while the 2022 purchase was classified as aligned at capex level in 2022. Construction of new buildings and renovation of existing buildings These activities fall within Delegated Regulation (EU) 2021/2139, annexes I and II, section 7, on “ Construction and real estate activities ”, respectively, in subsections 7.1. Construction of new buildings and 7.2. Renovation of existing buildings and in Delegated Regulation (EU) 2023/2486, Annex II, in which the same activities are foreseen under numbers 3.1 and 3.2, respectively. During 2023, the Ibersol Group built In Portugal 6 new restaurants from scratch and carried out remodeling or requalification works in 27 locations. These activities meet the criteria of making a substantial contribution to climate change mitigation. However, they do not meet all the criteria for a substantial contribution to the circular economy, which is why they were considered not aligned in terms of green capex. 243