IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT Double Materiality Analysis for the remaining environmental topics (E2 – Pollution, E3 – Water and Marine Resources, E4 – Biodiversity and Ecosystems, E5 – Resource Use and Circular Economy) [DR ESRS E2.IRO-1] ; [DR ESRS E3.IRO-1] ; [DR ESRS E4.IRO-1] ; [DR ESRS E5.IRO-1] To identify IROs related to pollution, water and marine resources, biodiversity and ecosystems, and resource use and circular economy, the different types and locations of existing facilities in the company’s operations and value chain were considered: restaurants, offices, central production units, logistics warehouses, industrial units, and farms. The IRO assessment process took into account the results of the materiality analysis carried out in 2022, which incorporated extensive consultation with the most relevant stakeholders. In the context of the double materiality analysis carried out in 2024, no additional stakeholder consultations were conducted, particularly with affected communities. Regarding marine resources, no materially relevant dependencies of the company were detected. Note that the company purchases raw materials such as fish and seafood, but most of these products do not originate from the sea, coming from aquaculture. With regard to the E4-Biodiversity and Ecosystems analysis topic, it should be noted that the company does not have its own operating facilities located in or near areas sensitive in terms of biodiversity. No significant dependencies on biodiversity, ecosystems and their services were identified in the company’s own operations or in the rest of the value chain. The following section describes in greater detail the results of the materiality analysis for the different thematic topics, both those of an environmental nature and those in the social and governance area. 136