IBERSOL • 2023 Integrated Management Report

STRATEGIC FRAMEWORK Governance and Food Business Vector Initiative Scope of Action Creation of a sustainability dashboard and restructuring of integrated report 2023 was a decisive year in the restructuring of the sustainability report (for 2022), in order to emphasise more clearly the different ESG areas (environmental, social and governance) in the manage- ment report and to introduce the new sections on the definition and strategic implementation of sustainability, namely the SDGs, stakeholder involvement and the materiality study. The GRI 2021 standard was also adopted. This report (for 2023) continues this model, with slight adaptations. In 2024, the new "sustainability statement" will be prepared in ac- cordance with the Corporate Sustainability Reporting Directive (CSRD) and the new European Sustainability Reporting Standards (ESRS). The group's "sustainability dashboard" will be created in line with this new reporting model and will, as far as possible, be automated and incorporated into the group's information systems. Incorporation of ESG principles in Ibersol Group governance During 2023, internal training was intensified under Decree-Law 109-E/2021 of 9 December ("General Regime for the Prevention of Corruption") and Law 93/2021 of 20 December ("General Regime for the Protection of Whistleblowers"). In 2024, the aim is to consolidate the organisational structure as- sociated with the group's Sustainability management, through the creation of a dedicated management and a team of representa- tives distributed across the company's different sectors (structure and business). 82