IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 Material IROs Positive impact Negative impact Risk Opportunity Sub-Topic S1.1 Labour conditions 13 6 2 S1.2 Equal treatment and opportunities for all 10 1 1 S1.3 Other labour-related rights 6 S2.1 Labour conditions 7 1 S2.2 Equal treatment and opportunities for all 2 S2.3 Other labour-related rights 2 S3.1 Economic, social and cultural rights of communities 1 S3.2 Civil and political rights of communities S3.3 Rights of indigenous peoples S4.1 Information-related impacts for consumers and/or end-users 4 S4.2 Personal safety of consumers and/ or end-users 6 1 S4.3 Social inclusion of consumers and/ or end users 3 2 G1.1 Corporate culture 1 1 G1.2 Whistleblower protection 1 G1.3 Animal welfare 1 G1.4 Political involvement G1.5 Supplier relationship management, including payment practices 1 G1.6 Corruption and bribery 1 1 Total 82 26 8 4 141

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