IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT Subtopics S1.1 Working conditions, S1.2 Equal treatment and opportunities for all, and E1.2 Mitigation of climate change stand out for concentrating a greater number of IROs. With regard to topic E1 - Climate change , it should be mentioned that material climate risks were identified: - the following risk classified as physical: damage to or loss of assets (shops, offices, warehouses, vehicles, goods) due to extreme weather phenomena generated by climate change; - the following risk classified as transitional: an increase in the price of raw materials due to disruptions in production and distribution chains associated with climate change. With regard to topic S1 - Own employees , it should be noted that the Group’s employees are, by definition, all those who have an employment contract with the Group’s companies. For the purposes of the materiality analysis, this includes employees hired on a temporary basis (through other companies), but who are subject to responsibilities and working conditions similar to those of Group employees. The negative impacts on own employees identified as material vary in scope and intensity. On the one hand, there are impacts related to working hours, typically associated with fluctuations in activity and the balance between personal and professional life, and risks to health and/or accidents at work, which occur across all markets. Impacts associated with diversity and inclusion have also been identified, which can be more global (low acquisition of employees with disabilities) or more localised (associated with geographical areas and the integration of employees of different nationalities). As for positive material impacts, several dimensions were identified in which positive impacts were registered, such as job security, diversity of working hours, collective bargaining and some aspects favourable to work-life balance. Also noteworthy are the strength of processes to guarantee health and safety at work, gender equality and pay equity initiatives, skills development processes and various measures to protect human rights (diversity, privacy, etc.). 142