IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 5.1 General Information 5.1.1 General Basis for Preparing the Sustainability Statement [DR ESRS 2 BP-1] The sustainability statement was prepared on a consolidated basis and uses the same consolidation scope as the financial statements. The sustainability statement covers the Group’s upstream and downstream value chain, embodied in the materiality analysis of impacts, risks and opportunities for the entire value chain, including the upstream and downstream chain, and in the definition of policies and actions that encompass the entire value chain. 5.1.2 Role of the Administration, Management and Supervisory Bodies [DR ESRS 2 GOV-1] ; [DR ESRS 2 GOV-2] ; [DR G1.GOV-1] The Group’s Board of Directors consists of 5 members, including 2 executive members. The other corporate bodies and their respective composition are described in this Integrated Management Report, in chapter 2.5 Corporate Bodies. The corporate bodies do not include representatives of the company’s employees. The composition of the corporate bodies has remained very stable over several years. In particular, the members of the Board of Directors, and especially the Executive Board, have remained in office for more than 25 years, thus accumulating vast experience in the restaurant sector in which the Group operates. 111