IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 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 S1 S1.2 S1: Training and skills develop- ment Positive impact A transversal training plan, covering critical topics for the Group and for the personal and professional development of employees (food safety, hygiene and safety at work, behavioural skills, technology, sustainability, the company’s internal organisation, the company’s mission and values). This improves employees’ knowledge and skills. Short, medium and long term Real Own operations Contributes to the impact s 14 S3 S3.1 Adequate nutrition Positive impact The Group donates food to institutions dedicated to social support for people and communities in need and makes monetary donations to charitable organisations. These initiatives improve access to decent food for the target communities and therefore their level of well-being and happiness. Short, medium and long term Real Own + downstream operations Directly causes the impact 14 S4 S4.2 Health and safety Positive impact Ensuring the supply of safe products through systematised control practices throughout the food chain, in accordance with international standards ISO 22000 and FSSC 22000 Short, medium and long term Real The entire value chain Directly causes the impact s 15 G1 G1.1 Corporate culture Positive impact The company has an ambitious corporate mission, a set of values aligned with the principles of sustainability and a culture of great dedication to work and professional ethics. Short, medium and long term Real The entire value chain Directly causes the impact s 12 E1 E1.2 Climate change mitigation Negative impact High global emissions, highly concentrated in scope 3 due to the size of the organisation and the nature of the business, and increasing as a result of business growth. Short, medium and long term Real The entire value chain Contributes to the impact s 12 E1 E1.2 Climate change mitigation Negative impact Difficulty in involving the value chain in implementing climate change mitigation measures. Short, medium and long term Real Upstream + downstream Linked to impact via business relationship 12 E1 E1.2 Climate change mitigation Negative impact Sales product mix with a significant weight of products with a high carbon footprint (eg: animal products). For market reasons and contractual restrictions (franchisors) it is difficult to change the range of products on sale in order to decarbonise. Short, medium and long term Real The entire value chain Linked to impact via business relationship s 13 E1 E1.2 Climate change mitigation Negative impact High indirect GHG emissions associated with high energy consumption, due to the size of the organisation and the nature of the business. Short and medium term Real Own operations Contributes to the impact 13 149