IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT ESRS S4 Consumers and end- users Information-related impacts for consumers and/or end-users Personal safety of consumers and/or end-users Social inclusion of consumers and/or end-users ESRS G1 Business conduct Corporate culture Protection of whistle-blowers Animal welfare Political engagement and lobbying activities Management of relationships with suppliers including payment practices Corruption and bribery ESRS Sustainability matters covered in topical ESRS Topical Topic Sub-topic Process Organization The Group’s Sustainability team developed a proposal for Impacts, Risks, and Opportunities (IROs) with- in the thematic topics described above. Under the guidance of the Executive Committee, it also identified within the organization those respon- sible for validating, classifying, and scoring the IROs. In general terms, this responsibility was assigned to the heads of departments of the core shared service functions (functional experts). With the support of the Sustainability team, these individuals reviewed the IROs, classified them, and, mobilizing the most expert elements of their respective teams (topical experts), proceeded with their scoring. 124