IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 The materiality of the IROs was defined according to the criteria described in chapter 5.1.8, Dual Mate- riality Analysis, section IRO Scoring: Components and Materiality Criteria. The materiality assessment followed the principles of ESRS 1, section 3.2 Material Topics and materiality of information. The latest update to the ESRS, which occurred in 2025, introduced a simplified transitional regime for reporting sustainability information (quick-fix), through the amendment of Appendix C of the ESRS 1 standard (General Requirements), resulting in the extension of the disclosure deadline for certain infor- mation requirements, described in that annex, which in the previous version already benefited from the possibility of deferring reporting (phase-in). Under the new simplified regime, the full temporary omission of certain analysis topics and the post- ponement of the disclosure of certain information requirements and their respective indicators is permit- ted for a maximum period of 3 years from the start of the application of the ESRS, therefore, in the case of Ibersol, until the reporting of the 2026 financial year, to be carried out in 2027. Under this new simplified regime, the Group opted, on the one hand, to temporarily omit entirely the top- ics S2 – Value Chain Employees and S4 – Consumers and end users. However, due to the fact that these topics were considered material, the disclosure requirements and their mandatory indicators are met in case of materiality, in accordance with ESRS 2 (General Disclosures). On the other hand, the Group also opted to activate the possibility of extending the reporting deadline for indicators of the S1-Own Employees topic, namely indicators not yet reported in the previous year, under the originally existing deferral possibility. 153