IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 5.4.2 Prevention and detection of corruption and bribery [DR ESRS G1-3] The company has a policy to protect against corruption and bribery which includes a plan to prevent risks of corruption and related offences. This plan identifies the risks of corruption and related offences that could affect the company and describes the preventive measures that reduce their likelihood of occurrence and the corrective measures that reduce their negative impacts. The plan also includes an assessment of the level of risk for each type of risk and area of activity where the risk occurs. The responsibility for investigating allegations or incidents of corruption and bribery lies with the Supervisory Board. The results of the investigation procedure are reported to the Executive Board. The company’s anti-corruption and bribery policy is communicated to all employees via the company’s intranet (on the hr global platform) and via the internet on the Group’s website. There is an internal training programme on the prevention of corruption and related offences, money laundering and terrorist financing. This training is aimed at all the Group’s employees, as well as Management and the Supervisory Board. It is planned that from 2025 this training will take place at least once a year and that it will prioritise the company’s employees with the highest risk of corruption and bribery. 231