IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT were consulted. More than 2,000 individual stakeholders belonging to the different stakeholder groups identified were consulted through personal interviews, online/offline surveys and focus groups, which made it possible to gather quantitative and qualitative feedback. The results of these surveys were incorporated into the double materiality analysis carried out in 2024 to prepare this sustainability report. The reports generated in the above-mentioned stakeholder consul- tation processes are shared by the company’s management chain, including the board of directors. 5.1.8 Double Materiality Analysis [DR ESRS 2 IRO-1] Principle of Double Materiality A double materiality analysis was carried out in accordance with the ESRS, and in particular ESRS 1, Chapter 3: - the Group’s impacts, positive or negative and real or potential, on the general external context, especially society and the environ- ment, associated with operations and the upstream and down- stream value chain (impact materiality); - risks and opportunities for the Group resulting from the gener- al surrounding context, especially society and the environment, with a financial effect on the Group, i.e. which may positively or negatively affect the performance, development and/or position of the organisation and thus increase or decrease its corporate value (financial materiality). Analysis Topics The materiality analysis took into account the topics described in ESRS 1, AR 16, broken down to sub-topic and, where applicable, sub- sub-topic, as illustrated in the table below. No additional company-specific topics were considered. 122