IBERSOL • 2023 Integrated Management Report

APPENDICES TO THE MANAGEMENT REPORT STANDARD / DISCLOSURE STATUS UNGP SDG GENERAL CONTENTS AND MATERIAL THEMES 5. Stakeholder engagement 2-29 Approach to stakeholder engagement Ok · RIG: Chapter 2.5 (Stakeholder Engagement) 2-30 Collective bargaining agreements Ok 3 17 · Two collective labour agreements have been negotiated in Portugal through AHRESP, one for restaurant operations and the other for central kitchen operations. · In Spain, in addition to several collective agreements (in different regions), there is also a company agreement involving one of the subsidiaries of IBERSOL SGPS SA. Material issues GRI 3: Material Themes 2021 Contents on material themes 3-1 Process of defining material themes Ok · RIG: Chapter 2.6 (Materiality Analysis) 3-2 List of material themes Ok · RIG: Chapter 2.6 (Materiality Analysis) · Areas of intervention that emanate from the materiality analysis carried out: - Environmental emergency, regarding climate, energy and preservation of natural capital - Management of food and non-food waste, benefiting business efficiency and social action - Business governance in the areas of organisational culture, ethics and compliance - Ensuring food quality and safety, as an element of social responsibility - Digital transformation of the business and the evolution of consumer habits - Human capital in the areas of diversity and inclusion and talent management - Managing strategic partnerships and ESG aspects of the supply chain ECONOMIC PERFORMANCE (GRI 200) Economic Performance GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Management of food and non-food waste, benefiting business efficiency and social action 258