IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 GRI 305: Emissions 2016 305-1 Direct emissions (Scope 1) of greenhouse gases (GHG) Inc 7,8,9 13 · Natural gas (Portugal and Spain): 1.491 ton CO2e · Fuels (Portugal fleet): 557 ton CO2e 305-2 Indirect emissions (Scope 2) of greenhouse gases (GHG) from energy acquisition Inc 7,8,9 13 · Emissions associated with the production of consumed electrical energy: - Portugal – 9.050 ton CO2e (offices and restaurants) + 8 ton CO2e (electric fleet) - Spain – 2.197 ton CO2e · RIG: Chapter 6.3 (Energy and other resources) 305-3 Other indirect emissions (Scope 3) of greenhouse gases (GHG) Inc 7,8,9 13 · Purchase of Goods: 128.000 ton CO2e · Logistics storage and transport operation): 6.600 ton CO2e · Employee travel: 6.828 ton CO2e · Waste: 6.215 ton CO2e · Others (Water Consumption, Travel, Consumables, Mail): 103 ton CO2e 305-4 Intensity of greenhouse gas (GHG) emissions Ok 7,8,9 13 · Scope 1, 2 and 3 Emissions: 162.000 ton CO2e · Turnover: 418,2 M€ · GHG emissions intensity: 387 ton CO2e/M€ = 0,00039 ton CO2e/€ 305-5 Reduction of greenhouse gas (GHG) emissions Ok 7,8,9 13 · RIG: Chapter 2 (2.4, 2.6, 2.8) 305-6 Emissions of ozone-depleting substances (ODS) Nd · Not available 305-7 Emissions of NOX, SOX and other significant air emissions Nd · Not available STANDARD / DISCLOSURE STATUS UNGP SDG GENERAL CONTENTS AND MATERIAL THEMES 265