IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 GRI 201: Economic Performance 2016 201-1 Direct economic value generated and distributed Ok 8 · Direct economic value generated: €418.2M · RIG: Chapter 4 (Financial Performance), Chapter 11 (Consolidated Financial Statements) 201-2 Financial implications and other risks and opportunities arising from climate change Ok 8 · RIG: Chapter 2.7 (Risk analysis and management) 201-3 Defined benefit obligation and other retirement plans Na · Not applicable 201-4 Financial assistance received from government Ok 8 · RIG: Chapter 4 (Financial Performance), Chapter 11 (Financial Statements) Market Presence GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Human capital in the areas of diversity and inclusion and talent management GRI 202: Market Presence 2016 202-1 Ratio of the lowest wage to the local minimum wage, with breakdown by gender Ok 6 8 Women: 100% Men: 100% 202-2 Proportion of board members hired from the local community Ok 6 8 Portugal: 100% Spain: 33% Angola: 0% Indirect economic impacts GRI 3: Material Themes 2021 3-3 Management of material issues Na · Not applicable STANDARD / DISCLOSURE STATUS UNGP SDG GENERAL CONTENTS AND MATERIAL THEMES 259