IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 The Group’s administrative, management and supervisory bodies are made up of members with long professional experience and recog- nised value and merit in carrying out their activities. These bodies, individually and in their proper articulation, are responsible for ensur- ing that the Group’s business conduct is guided by legality, ethics and transparency. 5.1.3 Sustainability incentives [DR ESRS 2 GOV-3] ; [DR E1.GOV-3] Until the end of 2024, the Group had no incentive schemes or remuneration policies for members of the administrative, management or supervisory bodies linked to sustainability issues. In particular, the remuneration of these members is not linked to performance in relation to climate action objectives, namely GHG (Greenhouse Gas) emission reduction objectives. However, as part of the Group’s sustainability programme, it is expected that in the medium term the remuneration model will be adapted to include sustainability objectives. 5.1.4 Declaration on Due Diligence [DR ESRS 2 GOV-4] The organisation’s duty of due diligence in terms of sustainability is described in the ESRS, and consists of the duty to identify, prevent and mitigate actual and potential negative impacts on the environ- ment and people related to the business (ESRS 1, Cap 4). The table below describes the key elements of the due diligence pro- cess, according to the applicable regulation, and the main sections of Chapter 5. Non-Financial Statements of this report that address these elements. 115