IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT 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 Negative impact High global emissions, highly concentrated in scope 3 due to the size of the organization and the nature of the business, and increasing as a result of business growth. In the short, medium and long term. Real The entire value chain Contributes to impact s 12 E1 E1.2 Climate change mitigation Negative impact Difficulty in involving the value chain in the implementation of climate change mitigation measures. In the short, medium and long term. Real Upstream + downstream operations Linked to impact through business relationships 12 E1 E1.2 Climate change mitigation Negative impact The product mix sold has a significant weight of products with a high carbon footprint (e.g., products of animal origin). Due to market issues and contractual restrictions (franchisees), there is difficulty in changing the range of products offered in a decarbonizing direction. In the short, medium and long term. Real The entire value chain Linked to impact through business relationships s 13 E1 E1.2 Climate change mitigation Negative impact High indirect GHG emissions associated with high energy consumption, due to the size of the organization and the nature of the business. Short and medium term Real Own operations Contributes to impact 13 E2 E2.1 Air polution Negative impact The size of the company, the nature of the business, and the geographical dispersion of the restaurants imply a heavy logistical operation, including traveling significant distances using air-polluting means of transport.. In the short, medium and long term. Real The entire value chain Linked to impact through business relationships s 13 E2 E2.1 Air polution Negative impact The relationship between increased sales and storage space does not lead to greater rationalization of merchandise deliveries. In the short, medium and long term. Real Own operations Directly causes the impact s 14 E3 E3.1 Water consumption Negative impact Business expansion through drive-thru restaurants, with more square meters, increases the need for water consumption for their operation.. Short and medium term Real Own operations Directly causes the impact s 12 E5 E5.1 Resource inputs, including resource usage Negative impact High use of primary packaging materials (purchased from suppliers) and customer service. Short and medium term Real The entire value chain Contributes to impact 12 148