IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT List of internal policies and codes of conduct: • Code of Conduct for the Prevention and Combat of Harassment • Privacy Policy • Integrated Management System Policy (Quality, Occupational Health and Safety, Food Safety and Environment) • Code of Ethics and Conduct • Policy for the Prevention of Corruption and Related Offenses Also noteworthy are all the information duties to which the Ibersol Group is subject, within which various matters related to equality and non-discrimination, parenthood, rights and obligations of injured workers, and occupational health and safety for pregnant, postpartum and breastfeeding workers are disseminat- ed and promoted. In particular, the principle of equality is highlighted as guaranteeing fair and equitable treatment of em- ployees (e.g., shift rotation, days off and tasks, proposal to open disciplinary proceedings, etc.) in the Human Resources Administrative Management Manual and in various internal procedures. In general, the policies, codes of conduct, and main internal procedures take into account the recom- mendations of the United Nations Global Compact Principles, the Universal Declaration of Human Rights, and the recommendations of the International Labour Organization (ILO), particularly with regard to the protection of human and labor rights. Objectively, internal policies explicitly cover and promote the fol- lowing principles and/or rights: • Freedom and dignity, • Diversity, equity, inclusion, • Right to life and personal security, • Prohibition of slavery or servitude, 190