IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 In 2025, the Group contracted professional services specifically dedicated to optimizing the energy performance of 2 newly constructed buildings. This activity, falling within the scope of technical consulting (energy consulting, energy simulations, project management, preparation of energy performance contracts, specific training actions), was considered aligned in terms of Green CAPEX. Guarantee of Minimum Social Safeguards The Ibersol Group bases its market operations on the most rigorous ethical and legal compliance standards, always aiming to protect the interests of its stakeholders, particularly its employees and clients. In particular, some specific notes are presented below regarding the main areas covered at the level of Minimum Social Safeguards: • Human Rights The Ibersol Group fully respects labor law and the main human rights requirements advocated by the United Nations and other leading organizations, such as the International Labour Organization (ILO) or the Organisation for Economic Co-operation and Development (OECD). Furthermore, the Group has no record of incidents or legal proceedings related to human rights violations in any of the markets where it operates. • Corruption The Ibersol Group operates within a highly regulated sector, and its activities are thoroughly scrutinized by its international business partners and independent auditing entities (particularly regarding qualitymanagement systems and the provision of financial information). Furthermore, the Ibersol Group has an anti-corruption policy that allows it to prevent and combat corruption with a high degree of effectiveness. 157