IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT 5.4 Governance information 5.4.1 Business conduct policies and corporate culture [DR ESRS E3-4] The Group’s corporate culture is characterized by a strong dedication to work and a demand for quality in the work performed, respecting legality and ethics and valuing the contribution of all stakeholders, with a view to achieving the best possible business results. The company’s mission, vision and values, described in chapter 2.1 above this report, implicitly reflect this culture. This corporate culture is promoted primarily through the dissemination of the results of the work carried out on a daily basis, the successes achieved and difficulties overcome, through regular internal meetings between the various functional and hierarchical levels of the management chain and through the periodic internal publication aimed at all employees, i-people. The company’s functional departments, in the business and central service structure, are responsible for identifying, reporting to management and investigating concerns about practices contrary to the law or the company’s code of ethics and conduct, based on information from internal and external stakeholders. The assessment of the existence of non-conformities is assisted by the company’s Legal department. The supervisory board oversees the directors’ compliance with the law and the company’s bylaws. The size and complexity of the Group imply a multitude of business interactions with various agents, which determines a high degree of exposure to the risks of corruption and bribery. The company has a policy to protect against corruption and bribery, in accordance with Decree-Law 109- 226