IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT 5.2.6 Greenhouse Gas (GHG) Emissions [DR ESRS E1-6] The table below shows the Group’s GHG emissions for the last two years, broken down by scope of analysis and into its main components. GHG emissions 2024 2025 % 2025/24 Scope 1 GHG Emissions Gross Scope 1 GHG emissions (tCO 2 eq) 2 850 3 042 7% Scope 2 GHG Emissions Gross Scope 2 GHG emissions based on location (tCO 2 eq) 7 293 5 408 -26% Gross Scope 2 GHG emissions based on the market (tCO 2 eq) 9 352 7 431 -21% Significant GHG emissions of scope 3 Total gross indirect GHG emissions (scope 3) (tCO 2 eq) 177 294 195 698 10% 1. Goods and services purchased 141 682 163 337 15% 2 Capital goods 5 586 4 108 -26% 4 Upstream transport and distribution 5 610 6 936 24% 5 Waste produced in operations 189 287 52% 6 Business trips 248 231 -7% 7 Employee commuting 8 749 7 234 -17% 14 Franchises 15 232 13 565 -11% Total GHG emissions Total GHG emissions (based on location) (tCO 2 eq) 187 437 204 148 9% Total GHG emissions (market-based) (tCO 2 eq) 189 496 206 170 9% 170