IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 ESRS E4 Biodiversity and ecosystems Direct impact drivers of biodiversity loss Impacts on the state of species Impacts on the extent and condition of ecosystems Impacts and dependencies on ecosystem services ESRS Sustainability matters covered in topical ESRS Topical Topic Sub-topic ESRS E5 Circular economy Resources inflows, including resource use Resource outflows related to products and services Waste ESRS S1 Own workforce Working conditions Equal treatment and opportunities for all Other work-related rights ESRS S2 Workers in the value chain Working conditions Equal treatment and opportunities for all Other work-related rights ESRS S3 Affected communities Communities’ economic, social and cultural rights Communities’ civil and political rights Rights of indigenous peoples 123