IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 5.2.13 Policies for Resource Use and Circular Economy [DR ESRS E5-1] With the purpose of protecting the environment and improving resource efficiency, the company has established a policy for optimizing resource use and circular economy, comprising four pillars: - resource input - resource output - waste prevention - waste management The company’s resource use and circularity policy respects the “waste hierarchy,” focusing primarily on the “prevention” and “recycling” phases. Given the nature of the business, the company fundamentally follows the circular economy principles of “reduce,” “repair,” and “recycle.” This policy results from the material impacts, risks, and opportunities identified in the materiality analysis for topic E5 Resource Use and Circular Economy, contained in item 5.1.9 above in this report. The resource use and circular economy policy is globally applicable within the Group. Ultimately, responsibility for its implementation rests with the company’s sustainability director. 5.2.14 Actions related to Resource Use and Circular Economy [DR ESRS E5-2] The table below illustrates the actions associated with the resource use and circular economy policy for the period 2025-30. 181