IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT The tables below include a selection of the most relevant positive and negative material impacts, specifically those with the highest scores, and their respective classification according to parameters describing the nature of the impact. Topic Sub Topic Sub Sub Topic IRO category Description of impact Time horizon Impact real / potential Location in value chain Relation of cause with Impact Origin or connection to SBM Score E1 E1.2 Climate change mitigation Positive impact The company has a plan to reduce greenhouse gas emissions based on a set of measures, such as reducing indirect emissions by increasing the proportion of energy purchased from renewable sources. In the short, medium and long term. Potential Own operations Contributes to impact 14 E2 E2.2 Water polution Positive impact Sending used cooking oil (UCO) for biodiesel production prevents this waste from contaminating water sources. In the short, medium and long term. Real Own operations Directly causes the impact 15 E3 E3.1 Water discharges Positive impact In some locations in Portugal there are wastewater treatment plants (UCP, Alvão, Ovar, Vouzela) that treat wastewater, returning treated effluent to the environment.. In the short, medium and long term. Real Own operations Directly causes the impact 11 E5 E5.2 Resource outflows related to products and services. Positive impact The separation and selective disposal of paper, plastic, glass, bio-waste, and unsorted waste increases waste recycling and reduces the amount of unsorted waste destined for landfills and incineration. In the short, medium and long term. Real Own operations Directly causes the impact 14 E5 E5.3 Waste Positive impact Used cooking oil is used for biodiesel production. In this way, a byproduct of the operation is converted from waste into raw material. In the short, medium and long term. Real Own operations Directly causes the impact 15 146