IBERSOL | Integrated Management Report | 2025

5.3.3 Affected Communities 5.3.3.1 Policies for Affected Communities [DR ESRS S3-1] Based on the dual materiality analysis conducted for topic S3 – Affected Communities, the people who experience food insecurity due to economic hardship and who live in the areas where the company operates through its restaurants were identified as a community significantly affected by the company and the value chain in which it is embedded. Indeed, the company, operating in the food sector, is particularly sensitive to the problem of hunger in the population. Therefore, the company has a policy to combat hunger, applied in all the geographies where it operates (Portugal, Spain, and Angola), which comprises two main dimensions: - allocation of monetary and product donations within the framework of food aid programs - valorization of surplus food. The daily activity of the restaurants and central production units is based on production planning based on forecasts of market behavior. The company makes a great effort to optimize production planning. However, there are typically misalignments between planned activity and actual needs, which can lead to excess unsold production. Part of this production is not usable and is therefore discarded, being sent to the bio-waste chain. Another significant part of this unsold production, due to operational criteria restrictions, is no longer marketable by the company’s brands, but meets the necessary characteristics, in terms of safety and food quality, to be eligible for human consumption. In this sense, these food surpluses, instead of constituting food waste, are valued, either by being donated to social solidarity institutions, or destined for operators selling products with a reduced shelf life. NON-FINANCIAL STATEMENT 216