IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT The size and complexity of the Group imply a multiplicity of business interactions with various agents, which determines a high degree of exposure to corruption and bribery risks. The company has a policy of protection against corruption and bribery, in compliance with Decree-Law 109-E/2021, which creates the national anti-corruption mechanism and establishes the general regime for the prevention of corruption. The risk of corruption and bribery applies to all of the Group’s employees, although functions with more responsibilities and which manage a higher value of assets are more subject to materially more relevant incidents. The anti-corruption policy includes the existence of a whistleblowing channel and an internal procedure for reporting offences. For each Group company there is a dedicated email address for receiving complaints, which is managed by the Group’s Supervisory Board. In 2024 there was internal publicity about the whistleblowing channel and training for employees on whistleblowing, with plans to carry out similar training on an annual basis. The company alsohas awhistleblower protectionpolicy, in accordance with Law 93/2021, which establishes the general regime for the protection of whistleblowers, transposing Directive (EU) 2019/1937 on the protection of persons who report breaches of EU law. In the dimension of purchases from suppliers, there is a rule to only use suppliers of animal products that fulfil minimum animal welfare requirements. 230