IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT Key elements of the Due Diligence Section of the report Incorporation of due diligence into governance, strategy and business model 5.1.2; 5.1.3; 5.1.9 Involving stakeholders in all the key stages of due diligence 5.1.2; 5.1.7 Identifying and assessing negative impacts on people and the environment 5.1.8; 5.1.9 Acting to address negative impacts on people and the environment 5.2.2; 5.2.4; 5.2.8; 5.2.11; 5.2.14; 5.3.1.4; 5.3.2.4; 5.3.2.5 Measuring the effectiveness of actions on negative impacts – The final key element of the due diligence process - measuring the effectiveness of actions on negative impacts - has not been met, as metrics and targets for the measures outlined within the defined sustainability policies have not been fully defined, as there is not yet enough evidence to assess the impacts of the planned measures with a reasonable degree of certainty. 5.1.5 Risk management and internal control over sustainability reporting [DR ESRS 2 GOV-5] Sustainability reporting is based on information prepared by the Group’s internal sustainability team. The data used and methodolo- gies adopted are reviewed and validated by external consultants spe- cialized in sustainability. The result of this review is reported to the Executive Board of Directors. The following risks have been identified in sustainability reporting: - availability of upstream and downstream value chain information; - accuracy of estimates obtained by extrapolating real samples; - complexity and slowness in obtaining data. 116