IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT The process of defining impacts, risks and opportunities in the sus- tainability dimension is the responsibility of the Executive Board of Directors. The design, execution and monitoring of this process is delegated to the Group’s Chief Sustainability Officer (CSO), who heads up the sus- tainability team. This team draws up the Group’s annual sustainability plan each year and submits it to the executive board for approval. This includes analysing impacts, risks and opportunities and defining poli- cies, measures, targets and metrics that derive from this analysis, on an annual or multi-annual basis. The sustainability plan reflects the company’s sustainability strategy, is part of the Group’s overall strategic plan and forms the basis of the overall risk management process. The sustainability plan, in the applicable dimensions, is incorporated into the annual plans of the businesses and central functions of the shared services structure. The sustainability team reports to the executive board on the implemen- tation of the plan on a quarterly basis, incorporating its assessments and instructions for the next implementation period. 2024 was the first year in which a sustainability plan with the scope described above was drawn up. In the 2025 financial year, all sustain- ability impacts, risks and opportunities considered material will be ad- dressed by the Board of Directors. The Board of Directors made use of external consultants specialised in sustainability to provide the organisation with additional skills in this area. In addition, the sustainability team has been undergoing specialised training in the area of sustainability in order to strength- en its skills. The process of preparing the sustainability information report was assisted by external consultants and benefited from the strengthening of the internal team’s skills. No material impacts, risks or opportunities related to sustainability competences were identi- fied. 114