IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 5.2.9 Other considerations related to pollution The Group’s activity does not fall within the list of activities foreseen in Annex I of Regulation EC No 166/2006 establishing the European Pollutant Release and Transfer Register, so the disclosure of air, water and soil pollutant emissions is not applicable. The company does not have information on the quantity of microplastics generated or used [DR ESRS E2-4]. In the double materiality analysis, no material risks and opportunities were identified for the E2-Pollution topic and therefore the assessment of associated projected financial impacts is not applicable. [DR ESRS E2-6] 5.2.10 Policies related toWater and Marine Resources [DR ESRS E3-1] In order to meet the objective of protecting the environment, the company has established a water protection policy that includes the following vectors: - reduction of water consumption - promotion of water supply quality - treatment of contaminated water discharges. This policy stems from the material impacts identified in the materiality analysis for topic E3 Water and Marine Resources, described in point 5.1.9 above in this report. The company does not have facilities located in areas of water risk and, in particular, of high water stress. Responsibility for implementing the water protection policy is assigned to the Group’s Sustainability Director. 177