IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 The Group’s management and supervisory bodies are composed of members with extensive professional experience and recognized value and merit in the performance of their duties. These bodies, individually and in their proper coordination, are responsible for ensuring that the Group’s business conduct is guid- ed by legality, ethics, and transparency. 5.1.3 Incentives related to Sustainability [DR ESRS 2 GOV-3] ; [DR E1.GOV-3] Until the end of the 2025 fiscal year, the Group did not have incentives or remuneration policies for members of management and supervisory bodies linked to sustainability issues. In particular, the remuneration of these members is not linked to performance in relation to climate action objectives, notably the objectives of reducing GHG (Greenhouse Gas) emissions. Nevertheless, within the scope of the Group’s sustainability program, it is acknowledged that in the medium term the remuneration model will be adapted with the integration of sustainability objectives. 5.1.4 Statement on Due Diligence [DR ESRS 2 GOV-4] The ESRS determine the organization’s duty of due diligence regarding sustainability, which consists of the duty to identify, prevent, and mitigate the actual and potential negative impacts on the environment and people related to the business (ESRS 1, Chapter 4). The table below describes the key elements of the due diligence process, according to the applicable regulations, and the main sections of Chapter 5, Non-Financial Statements of this report that address these elements. 113