IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 5.1.9Material Impacts, Risks andOpportunities and their interactionwith the Strategy and Business Model [DR ESRS 2 SBM-3] ; [DR ESRS E1.SBM-3] ; [DR ESRS S1.SBM-3]; [DR ESRS S2.SBM-3] ; [DR ESRS S3.SBM-3] ; [DR ESRS S4.SBM-3] The table below illustrates the number of IROs considered material in each analysis topic. Material IRO's Positive Impact Negative Impact Risk Opportunity Topic E1 Climate Change 9 6 2 E2 Pollution 3 5 E3 Water and marine resources 3 2 E4 Biodiversity and ecosystems E5 Circular economy 8 3 2 2 S1 Own workers 29 7 2 1 S2 Value Chain workers 11 1 S3 Affected communities 1 S4 Consumers and final users 13 2 1 G1 Business conduct 5 1 1 Total 82 26 8 4 In total, 82 positive impacts, 26 negative impacts, 8 opportunities, and 4 material risks were identified. The topics S1 Own employees, E1 Climate change, S4 Consumers and end users, and E5 Circular economy stand out for bringing together the largest number of IROs. The following table describes the number of material IROs in each subtopic of analysis. 137