IBERSOL | Integrated Management Report | 2025

5.3.2 Value chain employees 5.3.2.1 Policies related to workers in the value chain [DR ESRS S2-1] The quality management system and the food safety management system include a set of principles that contribute to the protection of employees in the supply chain. A Purchasing Policy is being developed which, together with the purchasing policies of the franchisors, will require not only a clear set of ESG requirements from suppliers, but also that these requirements be, in turn, transmitted and enforced on the business partners of these suppliers. The criteria to be considered in the purchasing policy should be applied not only at the level of identifying and selecting new suppliers, but also in evaluating the performance of entities that already supply products and services to the Ibersol Group. The new purchasing policy will also involve the creation of a code of conduct to be adopted by all suppliers of the Ibersol Group. These documents will be based, among other references, on the United Nations Guiding Principles for Business and Human Rights, the International Labour Organization (ILO) Declaration on Fundamental Principles and Rights at Work, or the Guidelines for Enterprises There are currently no systematized records of incidents involving the workforce in the value chain, but this will be one of the potential actions to be implemented once the Ibersol Group manages to engage the different actors in its value chain in a new framework of commitment. The Ibersol Group has always been heavily anchored in the demanding supervision of its international partners, with many situations in which the selection of suppliers of products and services (whether food products, consumables, kitchen equipment, or construction materials) is limited from the outset by the imposition of franchisors. In any case, the Ibersol Group is committed to systematizing and implementing a policy and code of conduct consistent (to excess) with the diverse demands of its partners and applicable to its entire value chain. NON-FINANCIAL STATEMENT 212