IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT 5.3.2.4 Action plans and resources to manage impacts, risks and opportunities [DR ESRS S2-4] In addition to governance aspects (purchasing policies and procedures, whistleblowing policies and procedures), the Ibersol Group works closely with its international partners to control the supply chain, specifically in terms of periodic remote monitoring and physical audits. It is in this context that some suppliers are already part of the Sedex network, which provides auditing, rating and ESG risk management services, including labour force risks. The Ibersol Group is also closely monitoring the new specific due diligence regulations being promoted by the European Union, which complement the purchasing and performance evaluation processes. With regard to delivery employees who distribute food to the home, the Ibersol Group will start to monitor the data provided by the platforms more closely, in order to identify patterns associated with incidents that can be corrected or mitigated. The action will be fundamentally at the level of sensitisation and cooperation with the business partners that operate in these activities. This is a material negative aspect that also affects the company’s own workforce, so there could be synergies in efforts to mitigate it. Including more ESG aspects in the criteria for selecting and evaluating suppliers’ performance allows for better monitoring of the effectiveness of measures and the real impacts on the workforce. On the other hand, by extending the use of the whistleblowing channel to external use (with the appropriate sensitisation) there will be room to more systematically monitor the evolution of incidents reported in this area. 216