IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT The taxonomy’s legal framework defines the following environmental protection objectives: - climate change mitigation - climate change adaptation - protection of water and marine resources - transition to a circular economy - pollution prevention and control - protection and restoration of biodiversity and ecosystems. The taxonomy rules for each of the eligible activities define the cri- teria for which the activity is considered to make a substantial con- tribution to the aforementioned objectives and the criteria for which the activity does not significantly jeopardise the objectives. The Ibersol Group’s core activity, the food business, is not considered eligible for the taxonomy, which limits the Group’s potential for align- ment with the Green Taxonomy. As a result, the Turnover indicator (proportion of revenue aligned with the Taxonomy) will be zero. In any case, in the Ibersol Group’s operations, it has been possible to identify a set of support activities for the Group’s main activity that are eligible for the Taxonomy, for which it is possible to trace green capex and green opex and which are described below. . 156