IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 Recommendation / Content Degree of compliance Governance Report VII.6.(2) (ii) the probability of their occurrence and re- spective impact, adopted 24, 38 and 50 to 55 VII.6.(3) (iii) the instruments and measures to be adopted in order to mitigate such risks and adopted 24, 38 and 50 to 55 VII.6.(4) (iv) the monitoring procedures, aimed at follow- ing them up. adopted 24, 38 and 50 to 55 VII.7. The company establishes processes to collect and process data related to the environmen- tal and social sustainability in order to alert the management body to risks that the company may be incurring and propose strategies for their mitigation. adopted 29 and 50 to 55 VII.8. The company reports on how climate change is considered within the organisation and how it takes into account the analysis of climate risk in the decision-making processes. adopted 29 and 53 VII.9. The company informs in the corporate govern- ance report on the manner in which artificial in- telligence mechanisms have been used as a deci- sion-making tool by the corporate bodies. not applicable 53 VII.10. The supervisory body pronounces on the work plans and resources allocated to the services of the internal control system, including the risk management, compliance and internal au- dit functions, and may propose adjustments as deemed necessary. adopted 38, 50 and 51. VII.11. The supervisory body is the addressee of reports made by the internal control services, including the risk management, compliance and internal audit functions, at least when matters re- lated to accountability, identification or resolu- tion of conflicts of interest and detection of po- tential irregularities are concerned. adopted 38, 49 and 50 to 55. 361