IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 404-2 Programmes to improve employee skills and support career transition Ok 4 · Every year, the Ibersol Group hosts curricular internships and professional internships that open up new career opportunities to the respective employees. On the other hand, the Ibersol Group encourages the valuing of its employees' academic qualifications, providing the necessary conditions for them to attend professional, higher or post-graduate courses in a healthy balance with the professional duties they perform. · RIG: Chapter 7.3 (People Development) 404-3 Percentage of employees receiving regular performance and career development reviews Ok 4 · The periodicity of performance evaluations depends on seniority and internal level, and is carried out at least annually. · With regard to career development processes, the analysis is case-by- case and has as one of its inputs the result of the performance evaluation. The career development of the Operations, Shift Management and some functions of Unit Management are analysed on a monthly basis. For the remaining functions, career developments are dealt with in an annual process. · Both processes are applicable to 100% of the Group's employees. Diversity and Equal Opportunities GRI 3: Material Themes 2021 3-3 Management of material issues Business governance in the areas of organisational culture, ethics and compliance Human capital in the areas of diversity and inclusion and talent management GRI 405: Diversity and Equal Opportunities 2016 405-1 Diversity in governance bodies and employees Ok · RGS: Points 18 and 19 (CA: executive/non-executive directors, independence, qualifications) · RIG: Chapter 1.4 (Main indicators), Chapter 5.2 (Governing Bodies) and 7.2 (Employees 405-2 Ratio of basic salary and remuneration received by women to that received by men Nd 8 · Not available STANDARD / DISCLOSURE STATUS UNGP SDG GENERAL CONTENTS AND MATERIAL THEMES 271