IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT Currently, there are no initiatives specifically designed to identify elements of the company’s workforce that are more vulnerable due to their characteristics, such as gender, age, nationality or ethnicity, religious affiliation, sexual orientation, health condition, etc. It is considered that existing engagement processes effectively prevent or mitigate the potential occurrence of situations of vulnerability and/or marginalization of any employee. 5.3.1.3 Processes for remedying negative impacts and channels for own workers express their concerns. [DR ESRS S1-3] In terms of time management, the Ibersol Group has successively invested in new technology to optimize time management and work schedule processes, aiming to improve efficiency and simultaneously enhance a better work-life balance for employees. Regarding workplace accidents, in addition to all accidents receiving dedicated attention (identification of causes and implementation of corrective and preventive actions), the Ibersol Group conducts an annual general occupational health and safety survey, precisely to minimize the frequency and severity of potential workplace accidents. Besides the existing internal reporting routines within the operational and central directorates, any employee can directly contact the central directorates of People Development and Labor Relations and Legal-Labor Affairs, and can also use the whistleblowing channel. The company has a procedure for reporting irregularities detected within the company, with the Fiscal Council being the body responsible for handling them, in coordination with other areas of the company. Internal reporting routines, both within departments and between departments and management, as 194