IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 In order to assess the risks and opportunities associated with climate change and define the magnitude of its effects, the most likely climate scenario was considered (average global temperature rise of between 1.5º C and 2ºC). Double Materiality Analysis for the remaining environmental topics (E2 - Pollution, E3 - Water and Marine Resources, E4- Biodiversity and Ecosystems, E5 - Resource Utilisation and Circular Economy) [DR ESRS E2.IRO-1] ; [DR ESRS E3.IRO-1] ; [DR ESRS E4.IRO-1] ; [DR ESRS E5.IRO-1] Inorder to identify IROs relatedtopollution,waterandmarineresources, biodiversity and ecosystems, and resource usage and the circular economy, the different types and locations of existing facilities in the company’s operations and value chain were considered: restaurants, offices, central production units, logistics warehouses, industrial units and farms. The IRO assessment process took into account the results of the materiality analysis carried out in 2022, which included extensive consultation with the most relevant stakeholders. As part of the double materiality analysis carried out in 2024, there were no additional consultations with stakeholders, particularly affected communities. With regard to marine resources, no materially relevant dependencies of the company were detected. It should be noted that the company buys raw materials such as fish and shellfish, but most of these products are not of marine origin but come from aquaculture. With regard to analysis topic E4-Biodiversity and Ecosystems, it should be noted that the company does not have its own operating facilities located in or near sensitive areas in terms of biodiversity. Nor were there any significant dependencies on biodiversity, ecosystems or their services in the company’s own operations or in the rest of the value chain. The following section describes in greater detail the results of the materiality analysis for the different thematic topics, both those of an environmental nature and the rest of the social and governance area. 137