IBERSOL | Integrated Management Report | 2025

5.3.2.2 Processes for involving value chain workers in impact management [DR ESRS S2-2] The Ibersol Group has direct contact with external employees who work within its own facilities or who interact directly with its own employees in the context of operations (at its own facilities or those of suppliers). At this time, there are no other opportunities to collect feedback or involve external employees. Although informal and limited, the existing engagement channels have allowed for the formation of opinions and the taking of actions aimed at protecting these external collaborators (e.g., cleaning services, transport/logistics services, etc.) and their involvement in managing real or potential impacts. The Central Purchasing and Logistics Directorates, the Quality Management Directorate, and the Business Directorates play a fundamental role in this upstream and downstream interaction and will have a key role in defining the new Purchasing Policy and Code of Conduct. As explained, no formal system for involving value chain employees has been implemented at this time. With the new internal regulatory framework, procedures and routines can be created that will increase the frequency, intensity, and formality of engagement with employees across the value chain, particularly with regard to potentially more vulnerable or marginalized groups. 5.3.2.3 Processes for correcting negative impacts and channels for value chain workers to express their concerns. [DR ESRS S2-3] There is no systematized history regarding the promotion and use of channels for external complaints related to the value chain. However, the Ibersol Group’s internal complaints channel is published on the company’s website and is, in effect, open to external use, so its use can also be extended to reporting INTEGRATED MANAGEMENT REPORT 2025 213