IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 5.2.3 Mitigation and Adaptation Policies for Climate Change [DR ESRS E1-2] To meet the objective of environmental protection, the company has defined a climate change mitigation policy, structured around three main pillars: - Reduction of direct GHG emissions from its own operations (scope 1 emissions) - Reduction of indirect GHG emissions from its own operations (scope 2) - Reduction of indirect GHG emissions in the value chain (scope 3). This policy relates to positive and negative impacts and risks identified as material at the “climate change mitigation” subtopic level in the dual materiality analysis described in chapter 5.1.9 above. There is also a climate change adaptation policy that focuses on responding to physical and transitional climate risks associated with extreme weather events and is divided into two components: - Protection of people and assets - Damage containment and resilience. This policy stems from the positive impacts and risks considered material in the materiality analysis. The climate change adaptation policy applies only to the Group’s own operations. The implementation of climate change mitigation and adaptation policies is the responsibility of the Group’s Sustainability Team. 167