IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 • Gender equality and equal pay • Training and skills development • Guarantee of human rights (e.g. child labour, forced labour) The Ibersol Group understands that certain operational, demographic and cultural contexts are more prone to risks. Taking into account the Ibersol Group’s procurement profile, the following potential points of risk for employees in the value chain have been identified: • Industrial environments (handling of materials, use of equipment, situations of harassment or discrimination, etc.) • Agricultural environments (contactwithanimals, riskswithmachinery, exposure to extreme outdoor conditions, situations of discrimination or abuse, etc.) • Urbanenvironments (roaddistribution, direct contactwithcustomers, etc.) With regard to topic S3 - Affected communities , it should be noted that, operating in the catering business, the company is particularly sensitive to the problem of hunger and food shortages in society. In the materiality analysis carried out, the affected community that was considered relevant is people with food shortages in the communities where the company operates. With regard to topic S4 - Consumers and end users , the materiality analysis followed the scope of analysis common to all topics, considering the company’s own operations in all the markets where it operates and the activity along the rest of the value chain. The customers of the Group’s restaurants and catering services were identified as havingmaterial relevance. The dimensions related to these end consumers that were considered material were the safeguarding of information, safety and the social inclusion of consumers. 145