IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT 5.2 Environmental information 5.2.1 Green Taxonomy Context The Green Taxonomy is a legal framework of the European Union (EU) that establishes, for a set of se- lected economic activities, the criteria by which activities can be considered aligned with the objective of environmental protection. This regulatory system is composed of several legal instruments, among which the following stand out: Regulation (EU) 2020/852 of the European Parliament, Delegated Regulation (EU) 2021/2139, Delegat- ed Regulation (EU) 2021/2178, Delegated Regulation (EU) 2021/4987 and Delegated Regulation (EU) 2023/2486 of the European Commission. The legal framework of the taxonomy defines the following environmental protection objectives : - climate change mitigation - adaptation to climate change - protection of water and marine resources - transition to a circular economy - pollution prevention and control - protection and restoration of biodiversity and ecosystems. 154