IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 well as reporting routines on the functioning of the Fiscal Council, include the periodic accounting and monitoring/resolution of communications, complaints, or grievances received through existing channels. Objectively, at this time, the level of employee awareness regarding the existence of channels for expressing concerns or needs is not being verified, nor is the effectiveness of these channels being monitored. However, actions to disseminate information and raise awareness among employees are planned, especially regarding the procedure for handling complaints of infractions, after which these matters can be better evaluated. At the Ibersol Group, whistleblower protection is guaranteed and explicitly stated in the procedure for reporting infractions. 5.3.1.4 Taking measures regarding the material impacts on own employees and approaches to managing material risks and pursuing material opportunities related to own employees, as well as the effectiveness of these measures. [DR ESRS S1-4] The Ibersol Group has two central directorates: People Development and Labor Relations and Legal Affairs, with dedicated teams that establish the policies and codes of conduct, procedures, and initiatives to be considered by all support areas and the different businesses and operations. In particular, in the Spanish and Angolan markets, there are dedicated teams that ensure alignment with central policies and legal compliance associated with the respective national and regional contexts. These central teams are assisted by brand-specific people management teams, which have a more agile and specific approach (regarding the culture and rules specific to each brand) in managing their respective teams. The main responsibilities of the People Development Directorate are talent acquisition, development, and retention; performance evaluation and compensation; internal communication and organizational 195