IBERSOL • 2023 Integrated Management Report

APPENDICES TO THE MANAGEMENT REPORT Biodiversity GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Environmental emergency, regarding climate, energy and preservation of natural capital GRI 304: Biodiversity 2016 304-1 Operating units owned, leased or managed within or adjacent to environmental protection areas and areas of high biodiversity value located outside environmental protection areas Inc 7,8,9 15 · There are no facilities or operations in protected or adjacent areas · RIG: Chapter 2.7 (Risk analysis and management) 304-2 Significant impacts of activities, products and services on biodiversity Ok 7,8,9 15 · There are no operations with significant impacts on biodiversity. · RIG: Chapter 2.7 (Risk analysis and management) 304-3 Protected or restored habitats Ok 7,8,9 15 · There are no facilities or operations in areas classified as protected or restored habitat zones. · RIG: Chapter 2.7 (Risk analysis and management) 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by the organisation's operations Ok 7,8,9 15 · There are no installations or operations in areas classified as habitat zones for IUCN Red List species and national list species · RIG: Chapter 2.7 (Risk analysis and management) Emissions GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Environmental emergency, regarding climate, energy and preservation of natural capital STANDARD / DISCLOSURE STATUS UNGP SDG GENERAL CONTENTS AND MATERIAL THEMES 264