IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 The emissions figures in the table above relate to the Group as a whole, therefore including the companies considered in the accounting consolidation within the scope of financial information. However, emissions from the operations of NRS, which operates KFC restaurants and was acquired in 2024 and included in the consolidated accounts from July 2024, were not considered for the year 2024. Assuming identical emission intensity ratios relative to sales, it is estimated that the activity of this company, in the target accounting consolidation period from July to December 2024, generated emissions of approximately 8,900 tons CO2eq, representing about 4.7% of the total emissions of the base excluding this company in 2024. There are no entities outside the consolidation perimeter for which the Group holds operational control. Emissions are grouped into three scopes of analysis: scope 1: direct emissions from own operations, scope 2: indirect emissions from own operations, and scope 3: indirect emissions in the value chain. Regarding scope 1 emissions, it should be noted that the Group operates in the restaurant sector, which is not covered by regulated GHG emissions trading systems. Concerning scope 2 emissions, it is noted that the Group, until the end of 2025, has not adhered to any contractual emissions instrument, such as guarantees of origin or renewable energy certificates, in energy supply contracts or independently of the contracts. Also in terms of scope 2 emissions, it should be noted that the conversion factors used do not separate biogenic CO2 emissions from the combustion or biodegradation of biomass. Scope 2 emissions, according to both the “market-based” and “location-based” criteria, show a significant reduction from 2024 to 2025 due to a substantial drop in the corresponding emission factors, reflecting a smaller energy footprint in production by contracted suppliers and the market in general, respectively. 171