IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 5.1.1 General bases for preparing the Sustainability Statement [DR ESRS 2 BP-1] The sustainability statement has been prepared on a consolidated basis and uses the same consolidation perimeter as the financial statements. The sustainability statement covers the Group’s upstream and downstream value chain, materialised in the analysis of impacts, risks and opportunities for the entire value chain, including the upstream and downstream chain, and in the definition of policies and measures covering the entire value chain. 5.1.2 Role of the Administrative, Management and Supervisory Bodies [DR ESRS 2 GOV-1] ; [DR ESRS 2 GOV-2] ; [DR G1.GOV-1] The Group’s Board of Directors is made up of five members, two of whom are executives. The other governing bodies and their composition are described in this Integrated Management Report, in chapter 2.5 Governing Bodies. The governing bodies do not include representatives of the company’s employees. The composition of the governing bodies has remained very stable over several years. In particular, themembers of the Board of Directors, and especially the Executive Board, have been in office for more than 25 years and therefore have vast experience in the catering sector in which the Group operates. Gender diversity on the Board of Directors expressed by the ratio “number of women / number of men” is 2/5=40%. The percentage of independent members of the Board of Directors, given by the ratio “number of independent non-executive members / total number of members” is 2/5=40%. 5.1 General information 113