IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT Results of Double materiality Analysis The double materiality analysis process identified 248 IROs, of which 160 were impacts and 88 were risks and opportunities. Of these, 108 impacts (68 per cent of the sub-total) and 12 risks and opportunities (14 per cent of the sub-total) were considered material. The table below describes the results of the impact and financial materiality assessment by analysis subtopic. ESRS subtopic Impact materiality Financial materiality Materiality E1.1 Climate change adaptation 9 / 0 0 / -3 S E1.2 Climate change mitigation 14 / -13 2 / -3 S E1.3 Energy 9 / -11 1 / -2 S E2.1 Air pollution 7 / -14 0 / -1 S E2.2 Water pollution 15 / -2 1 / -1 S E2.3 Soil pollution 0 / -11 0 / 0 S E2.4 Pollution of living organisms and food resources 0 / 0 0 / -1 N E2.5 Substances of concern 0 / 0 0 / 0 n/a E2.6 Substances of very high concern 0 / 0 0 / 0 n/a E2.7 Microplastics 12 / -8 0 / -2 S E3.1 Water 11 / -12 1 / -1 S E3.2 Marine resources 0 / -11 0 / -1 S E4.1 Factors with a direct impact on biodiversity loss 5 / -8 0 / 0 N E4.2 Impacts on species status 0 / 0 0 / 0 n/a 132