IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 5.3.1.2 Processes for involving own employees and workers’ representatives on the impacts [DR ESRS S1-2] Ibersol Group employees actively participate in management through regular meetings with leadership (at all levels), responding to surveys, spontaneous proposals/suggestions for improvements, and other internal engagement mechanisms. These are effective and routine ways of involving internal stakeholders. In addition to more intensive involvement at the time of hiring and during the onboarding period, Ibersol Group employees have access to an annual training plan that also involves more intense interaction with other departments, namely through the exchange of experiences and information with colleagues from other functional areas and/or other business units. Also on an annual basis, all employees respond to a series of general requests and surveys, namely: organizational climate, mobility options, safety, health and well-being at work. When the time comes to leave the Ibersol Group, all employees equally respond to an exit survey. The Human Resources Development Department and the Labor Relations and Legal Affairs Department are responsible, at the central level, for the engagement processes of all internal stakeholders, not only in terms of actions directly conducted by them (surveys, information, training and awareness), but also in establishing a set of policies and guidelines that must be followed and implemented by the central business and management. In addition to fully subscribing to the United Nations Charter of Human Rights and the guidelines of the International Labour Organization, the Ibersol Group formally subscribed to the United Nations Global Compact in 2023, which includes principles specifically related to Human Rights and labor rights. The effectiveness of employee engagement is measured by several means, namely by accounting for employee participation levels in various types of proposed initiatives (surveys, projects, training, etc.) and also, more directly, through specific questions in organizational climate and exit questionnaires. 193