IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT Special consideration is given to theUniversal Declaration of HumanRights and the ILORecommendations. In particular, the Ibersol Group is a signatory to the United Nations Global Compact and its 10 principles. The issues related to the prevention of human trafficking, forced or slave labor are tacitly covered by the Ibersol Group’s policies concerning its own workforce, as the Group rigorously complies with labor legislation and has highly scrutinized operations, with various control and prevention measures for irregularities and very robust administrative mechanisms. The Ibersol Group is equally diligent and rigorous in applying the law when it comes to providing employment opportunities for minors in the different jurisdictions where it operates. Policies and procedures are in place for emergency response, identification and correction of causes, and prevention of workplace accidents. Furthermore, the Ibersol Group has an equality and non-discrimination plan, essentially focused on gender equality. Other potential sources of discrimination (race, age, sexual orientation, religion, etc.) are duly addressed through other policies and procedures, particularly in terms of recruitment and selection, and also in the internal code of conduct. There are internal policies, based on general law, specifically dedicated to female employees who have become mothers and are breastfeeding. In addition to plans and procedures that include specific rules aimed at preventing discrimination (as well as associated training actions), the Ibersol Group also provides a reporting channel, which can be seen as a deterrent mechanism and a means of addressing reported anomalous situations. 192