IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 Material IROs Positive impact Negative impact Risk Opportunity Total Topic Location S1 Upstream Own operations 27 6 1 1 35 Downstream Upstream + own operations 1 1 Own operations + downstream 1 1 2 Upstream + downstream The entire value chain 1 1 Total 29 7 2 1 39 E1 Upstream Own operations 8 3 1 12 Downstream Upstream + own operations Own operations + downstream 1 1 Upstream + downstream 1 1 2 The entire value chain 2 2 Total 9 6 2 17 S4 Upstream 1 1 Own operations 11 2 13 Downstream Upstream + own operations 1 1 Own operations + downstream Upstream + downstream The entire value chain 1 1 Total 13 2 1 16 E5 Upstream 1 1 Own operations 7 2 9 Downstream Upstream + own operations Own operations + downstream 1 1 Upstream + downstream The entire value chain 3 1 4 Total 8 3 2 2 15 147