IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 The main risks associated with in-house labor are related to efficiency issues associated with remuneration, notably the effects produced across the entire salary spectrum of the Group’s functions, as a result of the accelerated growth of the minimum wage and the protections of employment relationships by virtue of collective bargaining. On the other hand, there is a clear notion that training and skills development are an investment with a return and, therefore, an opportunity for the business. The Ibersol Group’s own operations are extremely scrutinized and adhere to very robust processes in all markets, including preventive mechanisms (in terms of recruitment and selection) and deterrents (reporting of irregularities), with no significant risks of forced labor or child labor occurring in any of the markets covered. There is an annual routine of consulting all own employees regarding occupational health and safety risks. This routine, which is conducted in all markets where the Ibersol Group operates and covers all hierarchical and functional levels (including operations and support structures), results in various analyses and a set of corrective and preventive measures Regarding topic S2 - Value chain employees , it should be mentioned that potentially implicated value chain employees were included in the double materiality analysis and are covered by the measures implemented or to be implemented. This refers to employees of entities that supply products, such as suppliers of raw materials, consumables, packaging, and equipment, and employees of service providers, such as integrated logistics services (supply to stores), transportation, and home delivery. (delivery), construction and rehabilitation, maintenance, IT, marketing and communication, cleaning, waste treatment, among others. We have therefore identified three main types of workers in the value chain: • External workers who carry out their activity on Ibersol Group premises (e.g., cleaning staff, IT support, maintenance, consultants, etc.) 141