IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT • External workers located upstream, in primary or secondary activities (e.g., agriculture, logging, mineral extraction, industrial food processing, supply chain logistics, etc.) • Workers located downstream, in logistics or industrial activities (e.g., waste collection and treatment, home food delivery) There are some raw materials (e.g., chocolate, coffee, soy, and some fruits or vegetables) for which the Ibersol Group is aware that, upstream of its more direct supply chain (i.e., in operations where control is more difficult), there may be localized human rights risks, either due to cultural/geographical issues or operational reasons (generally associated with one-off, intensive, or seasonal operations). A significant negative impact has been identified, related to the hazards faced by delivery operators (who are subcontracted by aggregators) in their home food distribution activities. This is a negative impact within the subtopic of Occupational Health and Safety, essentially related to road accidents. Employees of Ibersol Group suppliers are positively affected by the high supply requirements imposed by the Group and its international franchisor partners, and these partners also audit these suppliers. This is also reflected in the requirements for human resource management, namely in the following aspects: • Job security • Working hours • Adequate salaries • Health and safety • Gender equality and equal pay • Training and skills development • Guarantee of human rights (e.g., child labor, forced labor) 142