IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT Topic Sub-Topic Sub Sub-Topic IRO category Description of Risk / Opportunity Time horizon Magnitude - quantification S1 S1.1 Adequate salaries Risk Increased wage costs due to minimum wage increases or collective bargaining (agreements in Portugal and conventions in Spain) and due to decreased supply in the labour market.. In the short, medium and long term. 5 954 268 S1 S1.1 Collective bargaining Risk Uncertainty in labour agreements established in concession agreements (e.g., airports). This may imply the obligation to maintain jobs and/or remuneration conditions, misaligned with the company's criteria and objectives, to the detriment of profitability (if collective bargaining rules are not applied). In the short, medium and long term. 5 355 000 S1 S1.2 Training and skills deve- lopment Opportunity Additional investment in training (increasing the number of programs and training hours; innovation) will result in improved restaurant management and greater talent retention, impacting profitability. In the short, medium and long term. 5 750 000 S4 S4.2 Health and safety Risk Direct financial risk and reputational risk arising from product or service quality non-conformities that are detrimental to customer health, originating from external factors (involuntary or deliberate), not prevented by the company and detected by the market. In the short, medium and long term. 22 000 000 G1 G1.1 Corporate culture Opportunity Incorporating AI (Artificial Intelligence) into management systems and tools (e.g., handling administrative information requests, handling complaints, inventory planning tools, orders, production, and teams) can lead to increased productivity and consequently improved results. In the medium and long term 9 000 000 G1 G1.6 Incidents Risk The size and complexity of the Group implies a multitude of business interactions with various agents, which determines a high degree of exposure to the risks of corruption and bribery. This can compromise the conduct of business in accordance with the company's code of conduct, potentially leading to material/financial and reputational losses. In the short, medium and long term. 12 000 000 150