IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 5.1.9 Material Impacts, Risks and Opportunities and Interaction with Strategy and Business Model [DR ESRS 2 SBM-3] ; [DR ESRS E1.SBM-3] ; [DR ESRS S1.SBM-3]; [DR ESRS S2.SBM-3] ; [DR ESRS S3.SBM-3] ; [DR ESRS S4.SBM-3] The table below illustrates the number of IROs considered material in each analysis topic. A total of 82 positive impacts, 26 negative impacts, 8 opportunities and 4 risks considered material were identified. Topics S1 Own employees, E1 Climate change, S4 Consumers and end users and E5 Circular economy stand out as having the highest number of IROs. The following table describes the number of material IROs in each subtopic analysed. Material IROs Positive impact Negative impact Risk Opportunity Topic E1 Climate change 9 6 2 E2 Pollution 3 5 E3 Water and marine resources 3 2 E4 Biodiversity and ecosystems E5 Circular economy 8 3 2 2 S1 Own employees 29 7 2 1 S2 Value chain employees 11 1 S3 Affected communities 1 S4 Consumers and end users 13 2 1 G1 Business conduct 5 1 1 Total 82 26 8 4 139