IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT Scope 3 emissions were generally obtained from internal data existing in the company’s information systems; in particular, emissions from logistics activity between central distribution warehouses and restaurants (which are included in category 4 of the table above) were calculated from primary data from logistics operators, with this activity accounting for approximately 1% of total scope 3 emissions. In the indirect emissions of the value chain, no biogenic CO2 emissions from the combustion or biodegradation of biomass or GHG emissions in general associated with other phases of the biomass life cycle were identified. The carbon footprint of waste generated in operations (category 5 in the table above) and employee commuting (category 7) was obtained by extrapolating from a sample of real data collected and, therefore, there is some degree of uncertainty in its measurement [DR ESRS 2 BP-2]. In scope 3 emissions, the following categories were excluded because they were either not applicable or materially irrelevant: 1. Cloud computing and data center services (subcategory); 3. Activities related to fuels and energy (not included in scope 1 or scope 2); 8. Upstream leased assets; 9. Downstream transportation; 10. Transformation of products sold; 11. Use of products sold; 12. End-of-life treatment of products sold; 15. Investments. In scope 3 emissions, the categories considered were generically evaluated for the Group’s parent company and its respective controlled companies, which fall within the scope of accounting consolidation. However, for category “14. Franchises,” the global emissions (scopes 1, 2, and 3) of the Group’s franchisees, entities over which there is no operational control, were considered. These emissions were determined by applying the Group’s emission intensity indices to the franchisees’ revenue. 172