IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 To assess the resilience of the company’s strategy and business model (SBM) in terms of its ability to address material impacts, risks, and opportunities, a qualitative scale for the degree of resilience was considered and applied to the different categories, as described in the tables below. SBM Resilience Scale Level Description 1 Low 2 Average 3 High Material IROs SBM Resilience Positive impacts 3,0 Negative impacts 1,6 Risks 2,1 Opportunities 3,0 It can be concluded that the resilience of the SBM is relatively lower in the face of negative impacts. 5.1.10 ESRS Disclosure Requirements Covered by the Sustainability Demonstration [DR ESRS 2 IRO-2] The table below lists the ESRS Disclosure Requirements (DR) included in the Sustainability Statement as a result of the materiality analysis, indicating their location in this report. 151