IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 ESRS subtopic Impact materiality Financial materiality Materiality E4.3 Impacts on the extent and state of ecosystems 8 / -8 0 / 0 N E4.4 Impacts and dependencies on ecosystem services 0 / 0 0 / 0 n/a E5.1 Resource inputs, including resource usage 9 / -12 0 / -4 S E5.2 Resource outputs related to products and services 14 / -10 3 / -1 S E5.3 Waste 15 / -10 3 / 0 S S1.1 S1: Working conditions 15 / -12 2 / -4 S S1.2 S1: Equal treatment and opportunities for all 14 / -9 3 / -2 S S1.3 S1: Other labour-related rights 12 / -6 1 / -2 S S2.1 S2: Working conditions 12 / -10 0 / -2 S S2.2 S2: Equal treatment and opportunities for all 12 / -8 0 / -1 S S2.3 S2: Other labour-related rights 12 / 0 0 / 0 S S3.1 Economic, social and cultural rights of communities 14 / -5 0 / 0 S S3.2 Civil and political rights of communities 5 / 0 0 / -1 N S3.3 Rights of indigenous peoples 5 / 0 0 / 0 N S4.1 Information-related impacts for consumers and/or end users 14 / -6 0 / -1 S S4.2 Personal safety of consumers and/ or end-users 15 / -5 2 / -3 S 133