IBERSOL • 2023 Integrated Management Report

APPENDICES TO THE MANAGEMENT REPORT STANDARD / DISCLOSURE STATUS UNGP SDG GENERAL CONTENTS AND MATERIAL THEMES General Contents GRI 2: General Contents 2021 1. . The organisation and its reporting practices Ok 2-1 Organisation details · IBERSOL SGPS SA, Praça Bom Sucesso n.ºs 105/159, 9.º andar, Porto, Portugal 4150-146 · Integrated Management Report (RIG): Chapter 2 (2.2, 2.3), Chapter 5 (5.1, 5.2, 5.3) 2-2 Entities included in the organization's sustainability report Ok · IBERSOL SGPS SA and its subsidiaries, covering business in Portugal, Spain and Angola · Some metrics, duly noted, are not available for all markets. · RIG: Chapter 1.2 2-3 Reporting period, frequency and point of contact Ok · Reporting period: 1 January 2022 to 31 December 2023 · Annual frequency, given that the sustainability report is integrated into the management report. · Any questions on non-financial reporting should be directed to the following address: sustentabilidade@ibersol.com · RIG: Chapter 1.2 2-4 Reformulation of information Ok · Nothing to declare. 2-5 External check Ok · No external verification of non-financial information was carried out. GRI Index Statement of use : IBERSOL SGPS SA reported considering the GRI standard as reference, for the period from 1 January to 31 December 2023. GRI 1 standard used : GRI 1: Fundamentals 2021 GRI Sector Standards : Not applicable 254