IBERSOL | Integrated Management Report - 2024

The following table illustrates the intensity of GHG emissions per unit of net revenue in the last two years of activity. The net revenue considered is the Group’s consolidated sales for the respective year, given by the sum of restaurant sales and merchandise sales from total operations (continuing and discontinued), as per note “4.1 Revenue” of the Consolidated Financial Statements. In line with the above regarding the scope of analysis, for the year 2024 and in order to harmonise the criteria used in the intensity ratio in the numerator (emissions) and denominator (revenue), sales from the operations of the company NRS, acquired in 2024, were excluded. 5.2.7 Pollution-related policies [DR ESRS E2-1] In order to meet the objective of environmental defence, the company has defined a policy to combat pollution which is structured in the following dimensions: - reducing air, water and soil pollution - reducing the use of plastics. This policy relates to the material impacts that resulted from the materiality analysis for topic E2 Pollution, described in point 5.1.9 in this report. NON-FINANCIAL STATEMENT GHG intensity by net revenue 2023 2024 % 2024/23 Total GHG emissions (location- based) by net revenue (tCO 2 eq / M€) 401,5 400,6 -0,2% Total GHG emissions (market- based) by net revenue (tCO 2 eq / M€) 410,8 403,5 -1,8% 176