IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT Conclusion The contribution of the Ibersol Group’s activity within the framework of the European Union’s Green Taxonomy is nil in terms of its organized catering activity , given that it is an activity that is not part of the set of activities eligible for the Taxonomy, enshrined in particular in Delegated Regulation (EU) 2021/2139 and Delegated Regulation (EU) 2023/2486. In terms of eligible support activities, specifically transport activities and construction and real estate activities, it is concluded that the Ibersol Group’s contribution is non-material , as significantly low proportion indicators were found, less than 1% in CAPEX and less than 3% in OPEX. 5.2.2 Transition Plan for Climate Change Mitigation [DR ESRS E1-1] The Ibersol Group has defined a transition plan for climate change mitigation to be implemented from 2025. This plan aims to ensure that the company contributes to the transition to a sustainable economy, including achieving the goal of limiting global warming to 1.5ºC in line with the Paris Agreement. It should be noted that, according to Commission Delegated Regulation (EU) 2020/1818, Article 12, the company is not excluded from the benchmarks aligned with the Paris Agreement. This plan is structured around climate change mitigation policies and a set of corresponding decarbonization actions, described in sections 5.2.3 and 5.2.4 below, respectively. The definition of decarbonization targets is under development. The climate action transition plan is part of the company’s strategic plan and will be reflected in the annual and multi-annual planning and budgeting process of the company’s relevant business units. The aforementioned plan was approved by the company’s Board of Directors. 166