IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 5.3 Social information 5.3.1 Own employees 5.3.1.1 Policies related to own employees [DR ESRS S1-1] The Ibersol Group has a set of internal people management policies, procedures, and codes of conduct, applicable to all its employees, aimed at ensuring compliance with fundamental human rights rules, all applicable labor regulations, as well as key international standards and best practices in occupational safety, health, and well-being. This internal regulation covers topics as varied as recruitment and selection, performance evaluation, diversity, equity and inclusion, gender-based pay equality, occupational safety and health, and rights related to maternity and paternity. It applies to all internal employees of the Ibersol Group, including those hired on temporary contracts. This documentation is developed and implemented by the People Development Department and the Labor and Legal Relations Department, under the supervision of the Board of Directors, through specialized teams and dissemination, training, and consultation tools. In addition to internal practices for handling non-conformities and continuous improvement, the Ibersol Group submits its policies, management systems, and internal processes to scrutiny by independent certification bodies (either at the request of the Group itself or at the request of its business partners) and official entities responsible for monitoring legal compliance. Furthermore, the Ibersol Group is developing a comprehensive purchasing policy aimed at extending all the requirements it imposes on its own operations to its entire value chain. 189