IBERSOL • 2023 Integrated Management Report

APPENDICES TO THE MANAGEMENT REPORT Labour relations 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 402: Labour Relations 2016 402-1 Minimum notice period regarding operational changes Ok 8 · All changes comply with the legal requirements. In the absence of regulation, the deadlines are defined on a case-by-case basis depending on the change in question, in accordance with the defined planning. Health and Safety at Work 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 403: Occupational Health and Safety 2018 403-1 Occupational health and safety management system Ok 3 · The Ibersol group applies an occupational health and safety management system across the entire business model. 403-2 Hazard identification, risk assessment and incident investigation Ok 3 · Ibersol has a multidisciplinary OHS team for identifying hazards, assessing risks and investigating accidents at work. · OSH audits are carried out to all restaurants and workplaces by specialised Occupational Safety and Health (OSH) technicians, where they analyse/ observe the Occupational Safety and Risks organisation issues. · RIG: Chapter 7.4 (Health and Safety) STANDARD / DISCLOSURE STATUS UNGP SDG GENERAL CONTENTS AND MATERIAL THEMES 268