IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT In the Board of Directors, gender diversity, expressed by the ratio “number of women / number of men,” is 2/5 = 40%. The percentage of independent Board of Directors members, given by the ratio “number of independent non-executive members / total number of members,” is 2/5 = 40%. The process of defining impacts, risks, and opportunities in the sustainability dimension is the responsi- bility of the Executive Board. The conception, execution, and monitoring of this process is delegated to the Group’s sustainability team. This team annually prepares and submits to the Board of Directors for approval the Group’s annual sustainability plan, which includes an analysis of impacts, risks, and opportunities, and the definition of policies, actions, goals, and metrics resulting from this analysis, on an annual or multi-year basis. The sustainability plan reflects the company’s sustainability strategy, integrates the Group’s global stra- tegic plan, and forms the basis of the overall risk management process. The sustainability plan, in its applicable dimensions, is incorporated into the annual plans of the core businesses and functions of the shared services structure. On a quarterly basis, the sustainability team reports to the Executive Commit- tee on the execution of the plan, incorporating its assessments and instructions for the next execution period. Fiscal year 2024 was the first year of developing a sustainability plan with the scope described above. From fiscal year 2025 onwards, all material sustainability impacts, risks, and opportunities are addressed by the Board of Directors. The Board of Directors has used external consultants specializing in sustainability to provide the organ- ization with additional expertise in this field. On the other hand, the sustainability team has been under- going a specialized training process to strengthen its skills. No material impacts, risks, or opportunities related to competencies in the field of sustainability were identified. 112