IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT In this topic, the following material risks were identified in the consumer safety dimension: direct financial risk and reputational risk arising from product or service quality non-conformities, harmful to the health of customers, of external origin (unintentional or deliberate), not avoided by the company and detected by the market. The following table describes the location in the value chain of material IROs. It can be seen that the majority of IROs are located in own operations (68 per cent of the total). The tables below illustrate the location of the IROs for the analysis topics with the highest number of IROs (S1, E1, S4 and E5). Material IROs Positive impact Negative impact Risk Opportunity Total Location Upstream 6 1 2 9 Own operations 60 15 2 4 81 Downstream Upstream + own operations 2 2 Own operations + downstream 5 3 8 Upstream + downstream 7 1 2 10 The entire value chain 2 6 2 10 Total 82 26 8 4 120 146