IBERSOL | Integrated Management Report - 2024

INTRODUCTION 1.2 About this report This report includes financial information in accordance with the princi- ples and requirements of the International Financial Reporting Stand- ards (IFRS) and the applicable national legislation, namely the Commer- cial Companies Code. This report includes non-financial information organised in accordance with the requirements defined by the European Union for non-financial reporting, established by the CSRD (Corporate Sustainability Reporting Directive) and the ESRS (European Sustainability Reporting Standards). Since it has not been adopted into domestic legislation, the aforemen- tioned European legal framework on reporting sustainability information is not mandatory for the 2025 report, relating to the 2024 financial year. Nonetheless, the group has opted to present non-financial information in the form and content defined by the European Union, as it recognises the importance and usefulness of this form of reporting for the company and its stakeholders. This sustainability information is compiled in Chap- ter 5. “Non-Financial Statements”. 8