IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT We can therefore identify three main types of workers in the value chain: • External workers who work at the Ibersol Group’s facilities (e.g. cleaning staff, IT assistance, maintenance, consultants, etc.) • External workers located upstream, in primary or secondary activities (e.g. farming, forestry, mineral extraction, industrial food processing, supply logistics, etc.) • Workers located downstream, in logistical or industrial activities (e.g. waste collection and treatment, home delivery of food) The Ibersol Group is aware that in the case of some raw materials (e.g. chocolate, coffee, soya and some fruits or vegetables) located upstream of its more direct supply chain (i.e. in operations whose control is more difficult), there may be localised human rights risks, either for cultural/geographical reasons or for operational reasons (generally associated with one-off, intensive or seasonal operations). A material negative impact was identified, with a not insignificant incidence, related to the dangers to which delivery operators (who are subcontracted by the aggregators) are subject in their activity of distributing food to the home. This is a negative impact of the occupational health and safety subtopic, essentially related to road accidents. The employees of the Ibersol Group’s suppliers are positively affected by the high standards imposed by the Group and the international franchising partners, which also audit those suppliers. This is also reflected in the requirements in terms of people management, namely in the following aspects: • Job security • Working hours • Adequate salaries • Health and safety 144