IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT IRO Scores: Components and Materiality Criteria The impacts were scored on the basis of the following components: Scale Scope Remediability Likelihood 5 = Very high 5 = Global / Total 5 = Not remediable 5 = Highly likely (>90% ; <= 100%) 4 = High 4 = Generalised 4 = Very serious / long term 4 = Very likely (> 75% ; <= 90%) 3 = Medium 3 = Medium 3 = Difficult / medium term 3 = Likely (> 50% ; <= 75%) 2 = Low 2 = Concentrated 2 = With effort (time and cost) 2 = Not likely (> 25% ; <= 50%) 1 = Very low 1 = Limited 1 = Relatively easy / short term 1 = Unlikely (<= 25%) 0 = None 0 = None 0 = Very easy to remedy Impact Score = (Scale + Scope + Remediability ) x Likelihood Note that the “Remediability” component applies only to negative impacts and the “Likelihood” component applies only to potential impacts. Impacts with a score of nine or more (corresponding to a proportion of 60 per cent of the maximum possible score of 15) were considered to be material. The scoring of risks and opportunities was based on the following components: Magnitude Likelihood EBITDA (€) 5 = Very high > 20 000 000 5 = Highly likely (>90% ; <= 100%) 4 = High > 10 000 000 <= 20 000 000 4 = Very likely (> 75% ; <= 90%) 3 = Medium > 4 000 000 <= 10 000 000 3 = Likely (> 50% ; <= 75%) 2 = Low > 1 600 000 <= 4 000 000 2 = Not likely (> 25% ; <= 50%) 1 = Very low > 0 <= 1 600 000 1 = Unlikely (<= 25%) 0 = None 0 130