IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Analysis of Climate Scenarios for 2030 Scenario for the rise in average global temperature. (a) Probability Impact on Physical and Transitional Climate Risks Scope Frequency Intensity < = 1,5ºC 10% Low Low Low > 1,5º C e < 2º C 60% Average Average Average > 2º C 30% High High High term. For the assessment of climate risks in the medium and long-term time horizons, and using the year 2030 as a reference, a climate scenario analysis was considered, described in the table below. a) Above pre-industrial levels The scenarios and their respective probabilities were based on the most recent reports from the Global Carbon Project (GCP). The effects in terms of climate risks were considered for the geographies where the Group operates and for the locations where the business chain extends. For the assessment of risks and opportunities associated with climate change and the definition of the magnitude of its effects, the most probable climate scenario was considered (a rise in the global average temperature between 1.5°C and 2°C). 135