IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT Principles on Business and Human Rights, the International Labour Organisation’s (ILO) Declaration on Fundamental Principles and Rights at Work, or the Guidelines for Businesses and Human Rights. There are currently no systematised records of incidents involving the workforce in the value chain, but this will be one of the potential measures to be implemented once the Ibersol Group manages to involve the different players in its value chain in a new commitment framework. The Ibersol Group has always been firmly anchored in the demanding supervision of its international partners, and there are many situations in which the selection of suppliers of products and services (whether foodstuffs, consumables, kitchen equipment or building materials) is limited from the outset by imposition of the franchisors. In any case, the Ibersol Group is committed to systematising and implementing a policy and code of conduct that is consistent (by excess) with the various requirements of its partners and that is applicable to its entire value chain. 5.3.2.2 Processes to involve workers in the value chain in impact management [DR ESRS S2-2] The Ibersol Group has direct contact with external employees who work within its own facilities or who interact directly with its own employees in the context of operations (in its own facilities or those of suppliers). At the moment, there are no other opportunities for gathering feedback or involving external employees. Although informal and limited, the existing channels of involvement have made it possible to form opinions and take action to protect these external 214