IBERSOL • 2023 Integrated Management Report

CORPORATE GOVERNANCE REPORT Recommendation / Content Degree of compliance Governance Report I.1.(1) The company specifies in what terms its strategy seeks to ensure the fulfilment of its long-term objectives adopted 24, 29 and 50 to 55 I.1.(2) and what are the main contributions resulting here- from for the community at large. adopted 24, 29 and 50 to 55 I.2.(1) The company identifies the main policies and measures adopted with regard to the fulfilment of its environmental objectives. adopted 29 and 53 I.2.(2) and for the fulfilment of its social objectives. adopted 29 and 53 II.1.1. The company establishes mechanisms to ade- quately and rigorously ensure the timely circula- tion or disclosure of the information required to its bodies, the company secretary, shareholders, investors, financial analysts, other stakeholders and the market at large. adopted 29, 38, 49 and 56 to 65 II.2.1. Companies establish, previously and abstractly, criteria and requirements regarding the profile of the members of the corporate bodies that are adequate to the function to be performed, con- sidering, notably, individual attributes (such as competence, independence, integrity, availabil- ity and experience), and diversity requirements (with particular attention to equality between men and women), that may contribute to the im- provement of the performance of the body and of the balance in its composition. adopted 15, 17 to 19, 26, 31 to 33 and 36 II.2.2.(1) The management body is governed by regu- lations – notably regarding the exercise of its powers, chairmanship, the frequency of meet- ings, operation and the duties framework of its members - fully disclosed on the website of the company adopted 22, 23, 27 and 61 350