IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT Classification of IR0’s The impacts were categorised based on the following factors: - time horizon: short term (up to 1 year), medium term (more than 1 and up to 5 years), long term (more than 5 years) or a combination of the above; - nature of the impact: positive or negative; actual or potential; - location in the value chain: in own operations, upstream, downstream or a combination of the above; - relationship of the cause to the impact: directly causes the impact, contributes to the impact, indirectly causes the impact through the value chain; - origin or link to the Strategy and Business Model (SBM). Risks and opportunities were classified according to the following factors: - time horizon: same as impacts; - location in the value chain: same as the impacts; - risk/opportunity resulting from impacts or dependencies. 128