IBERSOL | Integrated Management Report - 2024

For GHG emission factors, internationally or nationally recognised sources were used. Below is a summary of the main sources used by variable category: - raw materials and food commodities: Agribalyze 3.1 - energy andnatural resources: DESN (Department for Energy Security &Net Zero, UKGovernment), &DEFRA(Department for Environment, Food & Rural Affairs, UK Government) GHG (Green House Gases) conversion factors 2024; APA (Portuguese Environment Agency); REE (Red Eléctrica de España); - vehicles, goods transport andwaste: DESN&DEFRAGHGconversion factors 2024; - chlorofluorocarbons: APA (Portuguese Environment Agency) NON-FINANCIAL STATEMENT 174