IBERSOL • 2023 Integrated Management Report

APPENDICES TO THE MANAGEMENT REPORT Waste GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Environmental emergency, regarding climate, energy and preservation of natural capital GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts Ok 7,8,9 12 · RIG: Chapter 2 (2.4, 2.6, 2.8) and Chapter 6.2 (Packaging and waste) 306-2 Management of significant waste-related impacts Ok 7.8.9 12 · RIG: Chapter 2 (2.4, 2.6, 2.8) and Chapter 6.2 (Packaging and waste) 306-3 Waste generated Ok 7,8,9 12 · Packaging waste declared in Portugal (SPV): 400,746 kg (paper/cardboard > 85%) · Packaging waste declared in Spain (Ecoembes): 81,779 kg (paper/cardboard > 90%) · RIG: Chapter 2 (2.4, 2.6, 2.8) and Chapter 6.2 (Packaging and waste) 306-4 Waste not intended for final disposal Ok 7,8,9 12 · Cooking oil: 475 tons sent for biodiesel production · A food distribution project is being implemented that, according to commercial criteria, would be classified as waste and destined for final disposal, but which are still in good condition to be consumed safely. A pilot project started in the Spanish market and will fully launch in the Portuguese market in 2024, using several partnerships (Refood, To Good To Go, Phenix). · RIG: Chapter 2 (2.4, 2.6, 2.8) and Chapter 6.2 (Packaging and waste) 306-5 Waste intended for final disposal Inc 7,8,9 12 · RIG: Chapter 2 (2.4, 2.6, 2.8) and Chapter 6.2 (Packaging and waste) Environmental Assessment of Suppliers GRI 3: Material Themes 2021 3-3 Management of material issues · Managing strategic partnerships and ESG aspects of the supply chain · Ensuring food quality and safety, as an element of social responsibility STANDARD / DISCLOSURE STATUS UNGP SDG GENERAL CONTENTS AND MATERIAL THEMES 266