IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 EU Green Taxonomy eligible support activities · Green Mobility In 2024, the Ibersol Group continued to invest in the transition to electric mobility with the operational leasing of electric vehicles. These activities fall under section 6 of Delegated Regulation (EU) 2021/2139 on “Transport”, more specifically under subsection 6.5. Transport by motorbikes, passenger cars and light commercial vehicles. The operational hire of electric and hybrid service cars, which emit less than 50g CO 2 /km, was considered an aligned activity for opex purposes in 2024. · Construction of new buildings and renovation of existing buildings These activities fall under Delegated Regulation (EU) 2021/2139, Annexes I and II, section 7, on “Construction and real estate activities”, respectively, in subsections 7.1. Construction of new buildings and 7.2. Renovation of existing buildings and in Delegated Regulation (EU) 2023/2486, Annex II, where the same activities are provided for under the numbers 3.1 and 3.2, respectively. These activities fulfil the criteria of making a substantial contribution to mitigating climate change. However, they do not fulfil all the criteria for making a substantial contribution to the circular economy, so they were considered to be non-aligned in terms of Green CAPEX. However, within the scope of these activities, it was possible to choose one component - the recovery of construction waste - which fulfils the criteria for making a substantial contribution to the transition to the circular economy and which was therefore considered to be aligned with the taxonomy in terms of capex. · Solar panel installation and maintenance This activity is provided for in Delegated Regulation (EU) 2021/2139, section 7.6 Installation, maintenance and repair of energy technologies from renewable sources.. 157