IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 The main risks associated with own labour relate to efficiency issues associated with remuneration, in particular the effects on the entire salary spectrum of the Group’s functions, as a result of the accelerated growth of the minimum wage and the protections of labour ties under collective bargaining. On the other hand, there is a clear notion that training and skills development are an investment with a return and therefore an opportunity for the business. The Ibersol Group’s own operations are highly scrutinised and follow very robust processes in all markets, including preventive mechanisms (in terms of recruitment and selection) and dissuasive mechanisms (reporting irregularities), and there is no relevant risk of forced labour or child labour in any of the markets covered. There is an annual routine for consulting all employees about occupational health and safety risks. This routine, which is carried out in all the markets in which the Ibersol Group operates and covers all hierarchical and functional levels (including operations and support structures), leads to various analyses and a set of corrective and preventive measures. With regard to topic S2 - Employees in the value chain , it should be mentioned that the employees in the value chain potentially involved were included in the double materiality analysis and are covered by the measures implemented or to be implemented. These are the employees of product suppliers, such as suppliers of raw materials, consumables, packaging and equipment, and the employees of service providers, such as integrated logistics services (supply to shops), transport and home delivery, construction and refurbishment, maintenance, IT, marketing and communication, cleaning, waste treatment, among others. 143