IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 The calculation of GHG emissions was carried out in accordance with the standards and guidelines of the GHG Protocol [namely, Corporate Accounting and Reporting Standard v.2015, Corporate Value Chain (Scope 3) Standard v.2011, Scope 2 Guidance v.2015, Scope 3 Calculation Guidance v.2013]. For the GHG emission factors, internationally or nationally recognized sources were used. Below is a summary of the main sources used by variable category: - Raw materials and food products: Agribalyze 3.1 - Energy and natural resources: DESN (Department for Energy Security & Net Zero, UK Government), & DEFRA (Department for Environment, Food & Rural Affairs, UK Government) GHG (Greenhouse Gases) conversion factors 2025; APA (Portuguese Environment Agency); REE (Red Eléctrica de España); - Vehicles, freight transport and waste: DESN & DEFRA GHG conversion factors 2025; - Chlorine-fluorocarbons: APA (Portuguese Environment Agency). 173