IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 · Human Rights The Ibersol Group fully respects labour law and the main human rights requirements advocated by the United Nations and other leading organisations such as the International Labour Organisation (ILO) and the Organisation for Economic Cooperation and Development (OECD). Furthermore, the Group has no record of incidents or legal proceedings relating to non-compliance in terms of human rights in any of the markets where it operates. · Corruption The Ibersol Group operates within a highly regulated sector and its activity is closely scrutinised by its international business partners and by independent auditing entities (namely in quality management systems and the provision of financial information). In addition, the Ibersol Group has an anti-corruption policy that enables it to prevent and combat corruption with a high degree of effectiveness. · Taxation The Ibersol Group and its subsidiaries comply with all legal tax rules, and there are no records of non-compliance in this area. · Competition The Ibersol Group has never been targeted in unfair competition proceedings by economic supervisory authorities, neither at the level of operations (ASAE), nor at the level of transactions (AdC). Key performance indicators The green taxonomy normative reference establishes that the capex and opex of eligible activities, both aligned and non-aligned, must be compared with the respective reference values. The tables below describe, according to the taxonomy criteria in Delegated Regulation (EU) 2021/4987, the applicable reference capex and opex. 159