IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT climate; diversity, equity, and inclusion management; and the promotion of team-building and social responsibility initiatives. The Legal and Labor Relations Department’s main missions are to ensure compliance with labor legislation, especially in the contractual sphere (which includes individual and collective bargaining), obligations regarding working conditions (health, hygiene, and safety at work, including monitoring workplace accidents and respective mitigation and prevention actions), equal opportunities (inclusion and prevention of discrimination), and the management of privacy and data protection. The impacts, risks, and opportunities related to the company’s own employees are largely managed by the teams listed above, and the topics considered material were the following: job security, working hours, adequate wages, collective bargaining, work-life balance, health and safety, gender equality and equal pay for work of equal value, training and skills development, employment and inclusion of people with disabilities, measures against violence and harassment in the workplace, diversity, forced labor, and privacy. The identified negative material impacts focus on the following topics: • working hours, • work-life balance, • safety and health, taking into account workplace accidents, • employment and inclusion of people with disabilities. 196