IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT ESRS Subtopic Impact Materiality Financial Materiality Materiality S3.3 Rights of indigenous people 5 / 0 0 / 0 N S4.1 Impacts related to information for consumers and/or end users 14 / -6 0 / -1 S S4.2 Personal safety of consumers and/or end users 15 / -5 2 / -3 S S4.3 Social inclusion of consumers and/or end users 12 / -9 2 / 0 S G1.1 Corporate culture 12 / 0 3 / -1 S G1.2 Whistleblower protection 12 / 0 0 / 0 S G1.3 Animal welfare 11 / 0 0 / -1 S G1.4 Political involvement 0 / 0 0 / -1 N G1.5 Supplier relationship management, including payment practices 9 / 0 0 / 0 S G1.6 Corruption and bribery 9 / 0 0 / -3 S 132