IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT Conclusion The contribution of the Ibersol Group’s activity within the scope of the European Union’s Green Taxonomy is nil in terms of its organised restaurant activity, since it is an activity that is not part of the set of activities eligible for the Taxonomy, enshrined in particular in Delegated Regulation (EU) 2021/2139 and Delegated Regulation (EU) 2023/2486. In terms of the support activities that are eligible, namely transport activities and construction and real estate activities, it can be concluded that the Ibersol Group’s contribution is not material, as the proportion indicators were significantly low, less than 1% in CAPEX and less than 2% in OPEX. 166