IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT Due Diligence Key elements Report Section Incorporating due diligence into governance, strategy, and business model. 5.1.2; 5.1.3; 5.1.9 Involve stakeholders in all key stages of due diligence. 5.1.2; 5.1.7 Identify and assess negative impacts on people and the environment. 5.1.8; 5.1.9 Acting to address the negative impacts on people and the environment. 5.2.2; 5.2.4; 5.2.8; 5.2.11; 5.2.14; 5.3.1.4; 5.3.2.4; 5.3.2.5 Measuring the effectiveness of actions on negative impacts – The last key element of the due diligence process – measuring the effectiveness of actions on negative impacts – was not met, given that metrics and objectives for the actions outlined within the defined sus- tainability policies were not fully defined, as it was understood that there was not yet sufficient evidence to assess with a reasonable degree of certainty the impacts of the planned actions. The Group’s Sustainability Team, under the guidance of the Board of Directors, and with the involvement of relevant internal stakeholders, is developing the definition of objectives for the policies outlined to ad- dress the identified material negative impacts and thus be able, on a periodic basis, by comparing actual results obtained with the defined targets, to assess the effectiveness of the due diligence process. 114