IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT Risks and opportunities were classified according to the following factors: - Time horizon: same as impacts; - Location in the value chain: same as impacts; - Risk/opportunity resulting from impacts or dependencies. IROs Scoring: Components and Materiality Criteria The impact scores were calculated based on the following components: Scale Scope Remediability Probability 5 = Very high 5 = Global / Total 5 = Irremediable 5 = Highly likely (>90% ; <= 100%) 4 = High 4 = Widespread 4 = Very hard / long term 4 = Very likely (> 75% ; <= 90%) 3 = Average 3 = Average 3 = Dificult / medium term 3 = Likely (> 50% ; <= 75%) 2 = Low 2 = Concentrated 2 = With effort (time and cost) 2 = Unlikely (> 25% ; <= 50%) 1 = Very low 1 = Limitided 1 = Relatively easy / short term 1 = Improbable (<= 25%) 0 = None 0 = None 0 = Very easy to remedy Impact Score = (Scale + Scope + Remediability) x Probability Note that the “Remediability” component applies only to negative impacts and “Probability” applies only to potential impacts. Impacts with a score equal to or greater than 9 were considered material (corresponding to a proportion of 60% relative to the maximum possible score of 15). 126