IBERSOL | Integrated Management Report | 2025

5.3.2.5 Take measures regarding the material impacts on value chain workers and approaches to managingmaterial risks and pursuingmaterial opportunities related to value chainworkers, as well as the effectiveness of these measures [DR ESRS S2-4] In particular, the negative impacts associated with external delivery employees (who deliver food to homes) are addressed at the institutional level, increasingly promoting requirements in the hiring of em- ployees, control over the adoption and full compliance with rules and best practices, as well as compli- ance with the service’s own requirements (in which customer ratings and overall performance evaluation are fundamental aspects). More generally, the Ibersol Group has implemented an integrated management system, which helps to provide a number of operational safety guarantees, as well as a work environment that is generally fair and inclusive. Now, this internal benchmark ends up positively influencing all external employees who collaborate directly with the Group at its facilities (whether in offices or stores) and generates opportu- nities for sharing and cooperation between the Ibersol Group and its business partners, helping to mini- mize negative material impacts and maximize positive ones. Employees from the Purchasing, Quality Management, and Business Management departments are in- volved in performance evaluation and partnership negotiation processes in every fiscal year, which in- volve various assumptions and guarantees to protect employees throughout the value chain. INTEGRATED MANAGEMENT REPORT 2025 215