IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT ESRS subtopic Impact materiality Financial materiality Materiality S4.3 Social inclusion of consumers and/ or end users 12 / -9 2 / 0 S G1.1 Corporate culture 12 / 0 3 / -1 S G1.2 Whistleblower protection 12 / 0 0 / 0 S G1.3 Animal welfare 11 / 0 0 / -1 S G1.4 Political involvement 0 / 0 0 / -1 N G1.5 Supplier relationship management, including payment practices 9 / 0 0 / 0 S G1.6 Corruption and bribery 9 / 0 0 / -3 S In the table above, the pairs of values represent the maximum score and the minimum score attributed to the IROs within each subtopic (respectively, for positive impacts and opportunities and for negative impacts and risks). The last column defines the existence of global materiality (impact and/or financial), with the following coding: S: material; N: non-material. For subtopics E2.5 - Substances of Concern and E2.6 - Substances of Very High Concern and for subtopics E4.2 - Impact on the Status of Species and E4.4 - Impact and Dependencies on Ecosystem Services, no IROs were identified, and the materiality result is marked “n/a” in the table above. This is because there is no relevant evidence that, respectively: the value chain in which the company operates uses substances of concern or substances of very high concern; the activity of the 134