IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT The following table describes the location of material IROs in the value chain. Material IRO Positivo Impact Negative Impact Risk Opportunity Total Location Upstream 6 1 2 9 Own operations 60 15 2 4 81 Downstream Upstream + own operations 2 2 Own operations + downstream operations 5 3 8 Upstream + downstream operations 7 1 2 10 The entire value chain 2 6 2 10 Total 82 26 8 4 120 It is observed that most IROs are located in own operations (68% of the total). It should also be noted that for the analysis topics with the highest number of IROs (S1, E1, S4 and E5), as is the case for the set of topics, the IROs are more concentrated in own operations.  144