IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT ESRS Subtopic Impact Materiality Financial Materiality Materiality E1.1 Climate change adaptation 9 / 0 0 / -3 S E1.2 Climate change mitigation 14 / -13 2 / -3 S E1.3 Energy 9 / -11 1 / -2 S E2.1 Air pollution 7 / -14 0 / -1 S E2.2 Water pollution 15 / -2 1 / -1 S E2.3 Soil pollution 0 / -11 0 / 0 S E2.4 Pollution of living organisms and food resources 0 / 0 0 / -1 N E2.5 Substances of concern 0 / 0 0 / 0 n/a E2.6 Substances of very high concern 0 / 0 0 / 0 n/a E2.7 Microplastics 12 / -8 0 / -2 S E3.1 Water 11 / -12 1 / -1 S E3.2 Marine resources 0 / -11 0 / -1 S E4.1 Factors directly impacting biodiversity loss 5 / -8 0 / 0 N 130