IBERSOL | Integrated Management Report | 2025

situations of infringement related to the workforce in the value chain. In this sense, within the scope of the new Purchasing policy, the Ibersol Group will promote the dissemination and use of the existing complaints channel among employees in the value chain, also ensuring the monitoring of its effectiveness. 5.3.2.4 Action plans and resources to manage impacts, risks and opportunities [DR ESRS S2-4] In addition to governance aspects (purchasing policies and procedures, policies and procedures for reporting violations), the Ibersol Group maintains close collaboration with its international partners regarding supply chain control, particularly in terms of periodic remote monitoring and through physical audits. It is in this context that some providers are already part of the Sedex network, which provides audit, rating and ESG risk management services, including workforce risks. The Ibersol Group is also closely monitoring the new specific due diligence regulations that the European Union is promoting, which complement the purchasing and performance evaluation processes. With regard to delivery workers who distribute food to homes, the Ibersol Group will more closely monitor the data provided by the platforms in order to identify patterns associated with incidents that can be corrected or mitigated. The action will be fundamentally in terms of awareness and cooperation with business partners operating in these activities. This is a negative material aspect that also affects the company’s own workforce, therefore, there may be synergies in efforts to mitigate it. The inclusion of more ESG aspects in the selection and performance evaluation criteria for suppliers allows for better monitoring of the effectiveness of actions and the real impacts on the workforce. On the other hand, expanding the use of the whistleblowing channel for external use (with due awareness) will provide room to more systematically control the evolution of incidents reported in this context. NON-FINANCIAL STATEMENT 214