IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 Process Organisation The Group’s Sustainability team drew up a proposal for Impacts, Risks and Opportunities (IROs), within the thematic topics described above. Under the guidance of the Executive Committee, it also identified within the organisation those responsible for validating, classifying and scoring the IROs. In general terms, this responsibility was assigned to the heads of departments of the central shared service functions (functional experts). With the support of the Sustainability team, they reviewed the IROs, classified them and, mobilising the most specialist members of their teams (topical experts), scored them. The definition of the IROs also took into account the consultation of relevant stakeholders in the value chain, carried out as part of the materiality analysis conducted in 2022. In this analysis, taking into account national and international benchmarks of a sectoral and transversal nature, the relevant stakeholders were identified and 27 potentially important topics for the organisation were selected, grouped into eight thematic clusters. The selected stakeholders were then asked to classify the materiality of these topics. The material topics for the organisation were selected by crossing the classification of the degree of importance of these topics by the stakeholders and the management. This selection of topics was taken into account in the IRO proposal presented by the sustainability team to the functional experts. A double materiality mapping proposal was thus drawn up and submitted to the Executive Committee for validation. As a result, the Sustainability Team produced a final version of the IRO mapping incorporating the board’s guidelines. All the work described above in analysing double materiality was car- ried out with the support of external consultants, who were hired to carry out a pre-audit process within the scope of the new non-finan- cial reporting obligations. 127