IBERSOL | Integrated Management Report - 2024

5.2.13 Policies related to Resource Use and Circular Economy [DR ESRS E5-1] With the aim of protecting the environment and improving efficiency in the use of resources, the company has established a policy for optimising the use of resources and the circular economy, which comprises four axes: - inflow of resources - resource output - waste prevention - waste management The company’s policy on the use and circularity of resources respects the “waste hierarchy”, falling mainly within the “prevention” and “recycling” phases. Given the nature of the business, the company fundamentally follows the circular economy principles of “reduce”, “repair” and “recycle”. This policy is the result of the material impacts, risks and opportunities identified in the materiality analysis for topic E5 Resource Utilisation and Circular Economy, set out in point 5.1.9 above in this report. The Group’s policy on the use of resources and the circular economy is applied globally. Responsibility for its implementation ultimately lies with the company’s sustainability director. NON-FINANCIAL STATEMENT 182