IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT Regarding topic E1 - Climate change , it should be mentioned that in terms of material climate risks, the following was identified: - the following risk is classified as physical: damage to or loss of assets (stores, offices, warehouses, vehicles, goods) due to extreme weather events caused by climate change; - the following risk is classified as transitional: the increase in the price of raw materials due to disruptions in production and distribution chains associated with climate change. Regarding topic S1 - Own employees , it should bementioned that the Group’s employees are, by definition, all those who have an employment contract with the Group’s companies. For the purposes of materiality analysis, this also includes employees hired on a temporary work basis (through other companies), but subject to responsibilities and working conditions equivalent to those of the Group’s employees. The negative impacts on own employees identified as material have varying scopes and intensities. On the one hand, there are impacts related to working hours, typically associated with fluctuations in activity and the balance between personal and professional life, and with risks to health and/or workplace accidents, which occur across all markets. Impacts associated with diversity and inclusion were also identified, which may correspond to more transversal themes (low acquisition of employees with disabilities) and others that are more localized (associated with geographical areas and the integration of employees of different nationalities). Regarding positive material impacts, several dimensions were identified in which positive impacts are recorded, such as job security, diversity of working hours, collective bargaining, and some aspects favorable to the balance between personal and professional life. Also noteworthy are the robustness of the processes for guaranteeing health and safety at work, initiatives for gender equality and pay equity, skills development processes, and various measures to protect human rights (diversity, privacy, etc.). 140