IBERSOL • 2023 Integrated Management Report

APPENDICES TO THE MANAGEMENT REPORT Non-discrimination 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 406: Non-discrimination 2016 406-1 Cases of discrimination and corrective measures taken Ok 6 8 · There is no record of any cases of discrimination. Freedom of Association and Collective Bargaining GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Business governance in the areas of organisational culture, ethics and compliance · Human capital in the areas of diversity and inclusion and talent management GRI 407: Freedom of Association and Collective Bargaining 2016 407-1 Operations and suppliers where the right to freedom of association and collective bargaining may be at risk Ok 3 8 · There is no record of situations in which freedom of association and collective bargaining may have been called into question within the Ibersol Group, at any supplier or partner. Child Labour GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Managing strategic partnerships and ESG aspects of the supply chain GRI 408: Child Labour 2016 408-1 Operations and suppliers with significant risk of child labor incidents Ok 5 17 · The Ibersol Group did not identify situations of risk of child labor or young workers exposed to hazardous work during the 2023 financial year. STANDARD / DISCLOSURE STATUS UNGP SDG GENERAL CONTENTS AND MATERIAL THEMES 272