IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT 5.2.11 Actions and Resources related toWater and Marine Resources [DR ESRS E3-2] The table below describes the actions within the framework of the water protection policy for the period 2025-30. Actions of the Policy for the Protection of Water and Marine Resources Water consumption reduction policy Monitoring consumption and setting targets based on best practices Use of water-saving equipment Policy for promoting the quality of the water supply. Use of a water treatment system for extracted water in Angola. Policy for treating contaminated wastewater discharges Use of WWTPs (wastewater treatment plants) in some locations. The water conservation policy is applicable throughout the Group. The company invests in water- saving equipment, such as: pressure reducers in meters, taps with flow restrictors, taps with sensors (in bathrooms and changing rooms), flush toilets with flush sensors and dual and limited-capacity cisterns, and efficient dishwashers. The new equipment adopted respects the technical specifications defined in the criteria of not significantly harming the objective of sustainable use and protection of water and marine resources, established in Delegated Regulation (EU) 2021/2039 and Delegated Regulation (EU) 2023/2486. 178