IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT SBM Resilience Scale Level Description 1 Low 2 Medium 3 High Material IROs SBM Resilience Positive Impacts 3,0 Negative Impacts 1,6 Risks 2,1 Opportunities 3,0 It can be concluded that the resilience of SBM is relatively lower for negative impacts. 5.1.10 ESRS Disclosure Requirements covered by the Sustainability Statement [DR ESRS 2 IRO-2] The table below lists the ESRS Disclosure Requirements (DR) inclu- ded in the Sustainability Statement as a result of the materiality analy- sis, indicating their location in this report. To assess the resilience of the company’s strategy and business Model (SBM) in terms of its ability to respond to material impacts, risks and opportunities, a qualitative scale for the degree of resilience was considered and applied to the different categories, as described in the tables below. 152