IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 The Ibersol Group understands that certain operational, demographic, and cultural contexts are more prone to the occurrence of risks. Considering the supply chain profile of the Ibersol Group, the following potential risk points for employees in the value chain have been identified: • Industrial environments (material handling, equipment use, harassment or discrimination, etc.) • Agricultural environments (contact with animals, machinery hazards, exposure to extreme outdoor conditions, discrimination or abuse, etc.) • Urban environments (road distribution, direct contact with customers, etc.) Regarding topic S3 – Affected Communities , it is worth highlighting that the company, operating in the restaurant sector, is particularly sensitive to the problem of hunger and food insecurity in society. In the materiality analysis performed, the affected community considered relevant consists of people with food insecurity in the communities where the company operates. Concerning topic S4 – Consumers and End Users , the materiality analysis followed the scope of analysis common to all topics, considering the company’s own operations in all markets where it operates and its activity throughout the rest of the value chain. The customers of the Group’s restaurants and food services were identified as having material relevance. The dimensions related to these end consumers considered material were the safeguarding of information, security, and social inclusion of consumers. In this topic, the following material risk was identified in the consumer security dimension: direct financial risk and reputational risk arising from non-conformities in product or service quality, harmful to customer health, of external origin (involuntary or deliberate), not avoided by the company and detected by the market. 143