IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 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 S1 S1.1 Working hours Positive impact Employment contracts for restaurant staff with varying durations and flexible hours allow for better compatibility with individual interests and activities. In the short, medium and long term. Real Own operations Directly causes the impact 12 S1 S1.1 Health and safety Positive impact A safe working environment for workers is achieved through the existence of occupational health and safety procedures and the requirement for the maintenance and hygiene of facilities, work equipment, and personal protective equipment. In the short, medium and long term. Real Own operations Directly causes the impact 15 S1 S1.2 Training and skills develop- ment Positive impact A cross-functional training plan covering critical topics for the Group and for the personal and professional development of employees (food safety, hygiene and occupational safety, behavioral skills, technology, sustainability, internal company organization, company mission and values). This improves employees' knowledge and skills. In the short, medium and long term. Real Own operations s Contributes to impact s 14 S3 S3.1 Proper nutrition Positive impact The Group makes food donations to institutions dedicated to providing social support to underprivileged individuals and communities, and also makes monetary donations to charities. These initiatives improve access to decent food for the target communities, thereby increasing their well-being and happiness. In the short, medium and long term. Real Own operations + downstream operations Directly causes the impact 14 S4 S4.2 Health and safety Positive impact Guaranteeing the supply of safe products through systematized control practices throughout the entire food chain, in accordance with international standards ISO 22000 and FSSC 22000. In the short, medium and long term. Real The entire value chain Directly causes the impact s 15 G1 G1.1 Corporate culture Positive impact The company has an ambitious business mission, a set of values aligned with the principles of sustainability, and a culture of great dedication to work and professional ethics. In the short, medium and long term. Real The entire value chain Directly causes the impact s 12 147