IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 Public Policies GRI 3: Material Themes 2021 3-3 Management of material issues Business governance in the areas of organisational culture, ethics and compliance GRI 415: Public Policies 2016 415-1 Political contributions Ok The Ibersol Group made no contributions of a political nature during the 2023 financial year. Consumer Health and Safety GRI 3: Material Themes 2021 3-3 Management of material issues Ok · Ensuring food quality and safety, as an element of social responsibility GRI 416: Consumer Health and Safety 2016 416-1 Assessment of impacts on health and safety caused by categories of products and services Ok · RIG: Chapter 2.3 (Business model and value creation), Chapter 2.7 (Risk analysis and management), Chapter 5.4 (Certified management systems) 416-2 Cases of non-compliance in relation to health and safety impacts caused by products and services Ok 3 · Portugal: 0,25 food safety complaints in 100.000 transactions. - No incidents confirmed after investigation process - 0 Product Safety laboratory non-conformities - Certified Quality and Food Safety Management Systems · Spain: 0,04 food safety complaints in 100.000 transactions. - No incidents confirmed after investigation process - 0 Product Safety laboratory non-conformities - Certified Quality and Food Safety Management Systems · Angola: 0 complaints - Certified Food Safety Management System. STANDARD / DISCLOSURE STATUS UNGP SDG GENERAL CONTENTS AND MATERIAL THEMES 275