IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 In the table above, the pairs of values represent the maximum and minimum scores assigned to the IROs (Index of Risks) framed within each subtopic (respectively, for positive impacts and opportunities and for negative impacts and risks). In the last column, the existence of overall materiality (impact and/or financial) is defined, with the following coding: S: material; N: non-material. For subtopics E2.5 - Substances of concern and E2.6 - Substances of very high concern, and for subtopics E4.2 - Impact on the Status of Species and E4.4 - Impact and Dependencies on Ecosystem Services, no IROs were identified, and the materiality result in the table above is marked with “n/a”: This is due to the fact that there is no relevant evidence that, respectively: the value chain in which the company is inserted uses substances of concern or substances of very high concern; The company’s activity and the supply chain in which it operates significantly harm the size of species populations or harm species at risk of extinction, or impact or depend on a particular natural ecosystem. From the table above, it can be concluded that 27 subtopics resulted in impact materiality and 10 subtopics in financial materiality, corresponding to 73% and 27% of the total subtopics, respectively. The high incidence of impact materiality determined a high incidence of overall materiality, also expressed by 27 material subtopics, corresponding to 73% of the total. Below is a set of considerations regarding the IRO assessment process at the level of each of the thematic topics of an environmental nature. 133