IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 the company’s main stakeholders were consulted. More than 2,000 individual stakeholders belonging to the different stakeholder groups identified were consulted through personal interviews, online/offline surveys and focus groups, which allowed for the collection of quantitative and qualitative feedback. The results of these surveys were incorporated into the dual materiality analysis conducted in 2024 and 2025 to prepare sustainability reports starting in fiscal year 2025. The reports generated in the stakeholder consultation processes mentioned above are shared by the company’s management chain, including the board of directors. 5.1.8 Double Materiality Analysis [DR ESRS 2 IRO-1] Principle of Double Materiality According to the ESRS, and in particular ESRS 1, Chapter 3, a double materiality analysis was performed: - impacts of the Group, positive or negative and actual or potential, on the general environment, es- pecially on society and the environment, associated with operations and the upstream and down- stream value chain (impact materiality); - risks and opportunities for the Group resulting from the general surrounding context, especially society and the environment, with a financial effect on the Group, i.e., which may positively or nega- tively affect the performance, development and/or position of the organization and thus increase or decrease its business value (financial materiality). 121