IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT 5.2.4 Mitigation and Adaptation Actions for Climate Change [DR ESRS E1-3] The following tables describe the actions corresponding to climate change mitigation and adaptation policies. Actions of the Climate Change Mitigation Policy Scope 1 GHG Emissions Reduction Policy Energy efficiency improvement Fleet conversion to electric vehicles Scope 2 GHG Emissions Reduction Policy Acquisition of green energy Improvement of energy efficiency Production of energy from renewable sources for self-consumption Scope 3 GHG Emissions Reduction Policy Buy products with a smaller footprint Reduce the weight of unsorted waste Actions of the Climate Change Adaptation Policy Policy for the protection of people and assets. Increasing the resilience of facilities to extreme weather events Training employees on how to act in extreme weather events Damage control and resilience policy Creation of a task force for managing crises related to extreme weather events. Actions of the same nature undertaken during fiscal year 2025 and their respective impacts in terms of Capex and Opex are evidenced in the key performance indicator tables of the green taxonomy, included in section 5.2.1 above. 168