IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 tancy (energy consultancy, energy simulations, project management, preparation of energy performance contracts, specific training ac- tions), was considered aligned in terms of green capex. Guarantee of Minimum Social Safeguards The Ibersol Groupbases itsactivities in themarket on thestrictest ethical and legal compliance standards, always with a view to defending the interests of its stakeholders, including its employees and customers. In particular, some specific notes are presented below regarding the main matters covered at the level of Minimum Social Safeguards: • Human rights The Ibersol Group fully respects Labor law and the main requirements in terms of Human Rights recommended by the United Nations (an application was submitted for formal subscription and maintenance of the principles of the Global Compact at the end of 2022) and by other reference organizations, such as International Labor Organization (ILO) or the Organization for Economic Co-operation and Development (OECD). On the other hand, there is no record of incidents or legal proceedings related to non-compliance with human rights in any of the markets where the Ibersol Group operates. • Corruption The Ibersol Group operates within a sector and business model that is highly regulated and scrutinized by its international business partners and independent auditing entities (namely at the level of eligible suppliers and at the level of quality assurance and food safety). On the other hand, the Ibersol Group has implemented and is committed to reinforcing anti-corruption measures, such as the Law to Combat Money Laundering and Financing of Terrorism or the provision of the Denunciation Channel. 245