IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT During 2024, the Ibersol Group installed solar panels for sanitary hot water in four new restaurants, an activity that was considered aligned for the purposes of green capex. On the other hand, maintenance and repair operations were carried out on an existing installation of photovoltaic panels and on 40 existing installations of solar thermal panels, which was recognised as an aligned activity in terms of opex. · Energy efficiency assessment services In the aforementioned Regulation, this activity is provided for in section 9. Professional, scientific and technical activities, subsection 9.3. Professional services related to the energy performance of buildings. In 2024 the Group contracted professional services specifically dedicated to optimising the energy performance of 4 new buildings. This activity, which falls within the scope of technical consultancy (energy consultancy, energy simulations, project management, drawing up energy performance contracts, specific training events), was considered aligned in terms of Green CAPEX. Guaranteeing Minimum Social Safeguards The Ibersol Group guides its market operations by the strictest ethical standards and legal compliance, always with a view to defending the interests of its stakeholders, including its employees and customers. In particular, below are some specific notes on the main matters covered by the Minimum Social Safeguards: 158