IBERSOL • 2023 Integrated Management Report

APPENDICES TO THE MANAGEMENT REPORT STANDARD / DISCLOSURE STATUS UNGP SDG GENERAL CONTENTS AND MATERIAL THEMES 2-14 Role of the highest governance body in sustainability reporting Ok · The Chairman of the Board of Directors chairs the project group responsible for designing and implementing the Ibersol Group's Sustainability Programme · The general sustainability reporting framework has been approved by the Board of Directors 2-15 Conflicts of interest Ok 10 · RGS: Part I (Section E) and Part II (Chapter I), namely with regard to the relationship between company bodies, conflicts of interest and transactions with related parties 2-16 Communication of critical concerns Ok 10 · The structure and business divisions communicate regularly with the Executive Committee, thus ensuring a permanent and timely follow-up to any concerns or complaints. 2-17 Collective knowledge of the highest governance body Ok · The Board of Directors and all structural and business departments have been involved in the launch and development of the Ibersol Group's Sustainability Program since 2022, having participated in internal information and training initiatives, in addition to making a relevant contribution at the level materiality analysis · The Executive Committee participated in several events on Sustainability and ESG, with a particular focus on Governance themes and new EU regulatory requirements · In 2023, the Ibersol Group's candidacy for the United Nations Global Compact was accepted. 2-18 Evaluation of the performance of the highest governance body Ok · RGS: Points 24 and 25, Part II (Chapter 5) on Performance Appraisal, Remuneration and Appointments 2-19 Remuneration policies Ok · RGS: Part II (Chapter 5) on Performance Appraisal, Remuneration and Appointments · RGS: Annexes 1 and 2 2-20 Process for determining remuneration Ok · RGS: Part I, Section D (Remuneration) · RGS: Annexes 1 and 2 2-21 Proportion of total annual compensation Nd 8 · Information unavailable in 2023. 256