IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 • Collective bargaining - The Ibersol Group participates in several collective bargaining agreements at national and regional levels (in Portugal and Spain), guaranteeing its employees all the agreed conditions in terms of job categories and respective remuneration; • Training and skills development - The Ibersol Group implements an annual training plan to meet the knowledge and skills needs arising from the alignment between business strategy and performance evaluation. The training of operational teams is quite systematic and managed very closely by the teams of the different brands. The training of core teams is more tailored to the skills needs and strategic priorities of each exercise. All teams also have access to a range of optional training courses selected and promoted by the core team through the Ibersol Academy platform and other platforms contracted for this purpose. The effectiveness of the management practices of the company’s own employees and current (or to be implemented) initiatives in relation to the identified material impacts, risks, and opportunities is measured in two complementary ways: • Degree of compliance with the annual plans that include the activities to be carried out; • Degree of performance improvement or level of achievement of the desired effects with the implemented initiatives. In this last dimension, there is a set of concrete metrics (e.g., gender diversity, pay equity, workplace accidents, incidents of harassment/violence, etc.) whose evolution is monitored in the intervention context. 201

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