IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT 5.1.7 Stakeholder Interests and Perspectives [DR ESRS 2 SBM-2] For the Group, in formulating its strategy and business model, it is important to take into account the interests and perspectives of stakeholders, as only in this way is it possible to maximize the value gener- ated by the company and the entire value chain. The company’s main stakeholders are its customers, suppliers with greater commercial involvement, and employees. Their interests and perspectives are captured by the company and incorporated into its strategy and business model through the processes described below. Customer surveys are conducted periodically by the company’s Marketing department to assess their relationship with the Group’s brands, the degree of satisfaction with their experience, and to gather their suggestions; market studies are also conducted to capture the dynamics and consumption trends of the restaurant sector. The Group has a mystery shopper audit program for its restaurants to assess the quality level of the customer’s consumption experience; the businesses analyze comments submitted by customers on brand interaction platforms, such as the complaint book, the suggestion and compliment book, brand websites, aggregator sites, and social networks. The Group’s Purchasing and Logistics department holds regular meetings with the Group’s main suppli- ers to monitor the business relationship. Regarding employees, the People Development department conducts an opinion survey (“Have Your Voice”) every year, and an organizational climate survey is carried out cyclically. The brands, through the conduct of business by their management structure and especially through the formal performance management process, closely monitor the needs and positions of their employees. In 2022, a materiality assessment process was carried out on topics relevant to sustainability, in which 120