IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT The table below describes the expected financial effects associated with material risks and opportunities and the respective time horizon. The values considered correspond to the effect in one year of activity. There are no significant current financial effects of the risks and opportunities identified. 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 E2 E2.1 Air pollution Negative impact The size of the company, the nature of the business and the geographical dispersion of the restaurants imply a heavy logistical operation, including travelling significant distances by air-polluting means of transport. Short, medium and long term Real The entire value chain Linked to impact via business relationship s 13 E2 E2.1 Air pollution Negative impact Relationship between increased sales and storage space does not lead to greater rationalisation of goods deliveries. Short, medium and long term Real Own operations Directly causes the impact s 14 E3 E3.1 Water consumption Negative impact Expansion of the business through restaurants in the drive- through segment, with more square metres, increases the need for water consumption for its operation. Short and medium term Real Own operations Directly causes the impact s 12 E5 E5.1 Resource inputs, including resource utilisation Negative impact High use of primary packaging materials (purchases from suppliers) and customer service. Short and medium term Real The entire value chain Contributes to the impact 12 Topic Subtpic Sub-sub- topic IRO Category Impact description Timeframe Real / potential impact E1 E1.1 Climate change adaptation Risk Extreme weather events generated by climate change can lead to damage or loss of assets (shops, offices, warehouses, vehicles), which has direct consequences for the company’s assets and profits (ebita). Medium and long term 14 000 000 E1 E1.2 Climate change mitigation Risk Increase in the price of raw materials due to disruptions in production and distribution chains associated with climate change. Short, medium and long term 11 250 000 E5 E5.1 Resource inputs and utilisation Risk Disruption to business directly or via the supply chain due to crises of a political, economic or health nature (e.g. wars, shortages of supply / price rises of raw materials and energy products, blockages of transport routes for goods, epidemics / zoonoses and pandemics). Short and medium term 12 000 000 150