IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT Material IROs Positive Impact Negative Impact Risk Opportunity Sub Topics E1.1 Climate change adaptation 2 1 E1.2 Climate change mitigation 6 5 1 E1.3 Energy 1 1 E2.1 Air pollution 4 E2.2 Water pollution 1 E2.3 Soil pollution 1 E2.4 Pollution of living organisms and food resources E2.5 Substances of concern E2.6 Substances of very high concern E2.7 Microplastics 2 E3.1 Water 3 1 E3.2 Marine resources 1 E4.1 Factors directly impacting biodiversity loss E4.2 Impacts on species status E4.3 Impacts on the extent and state of ecosystems E4.4 Impacts and dependencies of ecosystem services E5.1 Resource inputs, including resource use 1 1 2 E5.2 Resource outputs related to products and services 4 1 1 E5.3 Waste 3 1 1 S1.1 Working conditions 13 6 2 138