IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 The taxonomy’s regulations for each eligible activity define the criteria by which the activity is considered to make a substantial contribution to the aforementioned objectives and the criteria by which the activity does not significantly harm the objectives. The Ibersol Group’s core activity, catering, is not considered eligible for the taxonomy, which immediate- ly limits the Group’s potential for alignment with the Green Taxonomy. Therefore, the Turnover indicator (proportion of revenue aligned with the Taxonomy) will be zero. In any case, within the Ibersol Group’s operations, it was possible to identify a set of activities supporting the Group’s main activity that are eligible for the Taxonomy, for which it is possible to trace green capex and green opex, and which are described below. Eligible support activities under the EU Green Taxonomy • Green Mobility In 2025, the Ibersol Group continued to invest in the transition to electric mobility with the operational leasing of electric vehicles. These activities fall under Section 6 of Delegated Regulation (EU) 2021/2139 on “Transport”, more specifically in subsection 6.5. Transport by motorcycles, passenger cars and light commercial vehicles. The operational leasing of electric and hybrid service cars, with emissions below 50 g CO2/km, was considered an aligned activity for opex purposes in 2025. 155