IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT Analysis Topics In the materiality analysis, the topics described in ESRS 1, AR 16 were considered, with disaggregation to the sub-topic and, where applicable, to the sub-sub-topic, as illustrated in the table below. No additional company-specific topics were considered. ESRS Sustainability matters covered in topical ESRS Topical Topic Sub-topic ESRS E1 Climate change Climate change adaptation Climate change mitigation Energy ESRS E2 Pollution Pollution of air Pollution of water Pollution of soil Pollution of living organisms and food resources Substances of concern Substances of very high concern Microplastics ESRS E3 Water and marine resources Water Marine resources 122