IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 ESRS Subtopic Impact Materiality Financial Materiality Materiality E4.2 Impacts on species status 0 / 0 0 / 0 n/a E4.3 Impacts on the extent and state of ecosystems 8 / -8 0 / 0 N E4.4 Impacts and dependencies of ecosystem services 0 / 0 0 / 0 n/a E5.1 Resource inputs, including resource use 9 / -12 0 / -4 S E5.2 Resource outputs related to products and services 14 / -10 3 / -1 S E5.3 Waste 15 / -10 3 / 0 S S1.1 Working conditions 15 / -12 2 / -4 S S1.2 Equal treatment and opportunities for all 14 / -9 3 / -2 S S1.3 Other work-related rights 12 / -6 1 / -2 S S2.1 Working conditions 12 / -10 0 / -2 S S2.2 Equal treatment and opportunities for all 12 / -8 0 / -1 S S2.3 Other work-related rights 12 / 0 0 / 0 S S3.1 Economic, social and cultural rights of communities 14 / -5 0 / 0 S S3.2 Civil and political rights of communities 5 / 0 0 / -1 N 131