IBERSOL • 2023 Integrated Management Report

APPENDICES TO THE MANAGEMENT REPORT Local Communities GRI 3: Material Themes 2021 33-3 Management of material issues Ok · Management of food and non-food waste, benefiting business efficiency and social action · Business governance in the areas of organisational culture, ethics and compliance GRI 413: Local Communities 2016 413-1 Operations with local community engagement, impact assessments, and development programs Ok 2 · RIG: Chapter 7.6 (Community liaison) 413-2 Operations with significant actual or potential negative impacts on local communities Ok · There is no knowledge of situations with significant actual or potential negative impacts on local communities. Social Evaluation of Suppliers GRI 3: Material Themes 2021 3-3 Management of material issues · Managing strategic partnerships and ESG aspects of the supply chain GRI 414: Social Assessment of Suppliers 2016 414-1 New suppliers selected based on social criteria Ok 1,2 17 · Supplier selection and evaluation criteria focus more on aspects of quality, food safety and environmental compliance. However, the new sustainable purchasing policies to be implemented will also include social and governance criteria. · RIG: Chapter 2.8 (Sustainability strategy), Chapter 5.4 (Certified management systems) 414-2 Negative social impacts of the supply chain and measures Ok 1,2 17 · There is no knowledge of any situations of negative social impacts in the Ibersol Group's supply chain. STANDARD / DISCLOSURE STATUS UNGP SDG GENERAL CONTENTS AND MATERIAL THEMES 274