IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 The Company has a policy in place for the receipt of reports, claims or complaints about irregularities detected in the Company. As set forth in the Regulations of the Supervisory Board, which are published on the Company’s website, this organ keeps a written record of reports of irregularities that are addressed to it, and, when considered appropriate, takes the necessary steps together with the Board of directors and the auditors, and prepares a report on the irregularities. Therefore, these irregularities can be communicated in a non-anonymous way to the Supervisory Board, through a communication to the Company addressed to the Supervisory Board. The Company will send the reports received to the Chairman of the Supervisory Board, ensuring confidentiality. Furthermore, in 2022, theCompany approvedand implementedan Internal Procedure for Reporting Irregularities (Whistleblowing), in compliance with the obligations arising from Law no. 93/2021, of 20 December, which is applicable to the Ibersol Group companies and ensures the rights of anonymity, confidentiality and absence of retaliation in the event of a report. Therefore, for the purpose of reporting irregularities, under the aforementioned Law No. 93/2021, of 20 December, which establishes the General Protection Regime for Whistleblowers, as well as the Decreto-Lei n.º 109-E/2021, of 9 December, which establishes the General Corruption Prevention Regime, the Group companies have their own whistleblowing channel available through an email address that is duly informed on the Company’s website at: https://www.ibersol.pt/investidores/canal- de- denuncias/”. III. Internal Control and Risk Management 50. Individuals, bodies or committees responsible for internal audit and/ or implementation of internal control systems. Ibersol does not have autonomous internal audit and compliance ser- vices. Risk management, as part of the company’s culture, is present in all pro- cesses and is the responsibility of all managers and employees at the different organization levels. Risk management is undertaken with the goal of creating value by managing and controlling uncertainties and threats that may affect the 277