IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT In the four main topics considered above, as is the case for the topics as a whole, the IROs are more concentrated in own operations. The tables below include a selection of the most relevant material positive and negative impacts, namely because they have a higher score, and the respective classification by parameters that describe the nature of the impact. Topic Subtpic Sub-subtopic IRO Category Impact description Timeframe Real / potential impact Location of value chain Cause and impact relationship Origin or connection to SBM Score E1 E1.2 Climate change mitigation Positive impact The company has a Greenhouse Gases reduction plan based on a series of measures, such as reducing indirect emissions by increasing the proportion of energy purchased from renewable sources. Short, medium and long term Potential Own operations Contributes to the impact 14 E2 E2.2 Water pollution Positive impact Directing used cooking oil (UCO) to produce biodiesel prevents this waste from contaminating the water. Short, medium and long term Real Own operations Directly causes the impact 15 E3 E3.1 Water discharges Positive impact In some locations in Portugal there are wastewater treatment plants (UCP, Alvão, Ovar, Vouzela) that treat wastewater, returning treated effluent to the environment. Short, medium and long term Real Own operations Directly causes the impact 11 E5 E5.2 Resource outflows related to products and services Positive impact Selective separation and channelling of paper, plastic, glass, bio-waste and unsorted waste increases waste recycling and reduces the amount of unsorted waste going to landfill and incineration. Short, medium and long term Real Own operations Directly causes the impact 14 E5 E5.3 Waste Positive impact Routing Used Cooking Oil for Biodiesel Production. In this way, a by-product of the operation is converted from waste to raw material. Short, medium and long term Real Own operations Directly causes the impact 15 S1 S1.1 S1: Working hours Positive impact Employment contracts for restaurant staff with variable length and with flexible hours, allowing for better compatibility with individual interests and activities. Short, medium and long term Real Own operations Directly causes the impact 12 S1 S1.1 S1: Health and safety Positive impact A safe working environment for workers through the existence of occupational health and safety procedures and the requirement for the conservation and hygiene of facilities, work equipment and personal protective equipment. Short, medium and long term Real Own operations Directly causes the impact 15 148