IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 E/2021, which creates the national anti-corruption mechanism and establishes the general regime for the prevention of corruption. The riskof corruptionandbriberyapplies toall Groupemployees, although thosewithgreater responsibilities and who generate higher asset value are more subject to materially more relevant incidents. The anti-corruption policy includes the existence of a whistleblowing channel and an internal procedure for reporting infractions. For each company in the Group, there is a dedicated email address for receiving complaints, which is managed by the Group’s supervisory board. In 2024, an internal disclosure was made about the whistleblowing channel and training was given to employees on how to report violations (whistleblowing), and it was planned to carry out identical training on an annual basis. The company also has a whistleblower protection policy, in accordance with Law No. 93/2021, which establishes the general regime for the protection of whistleblowers of violations, transposing Directive (EU) 2019/1937 on the protection of persons reporting breaches of Union law. In the area of supplier purchases, there is a rule to only use suppliers of animal products that meet the minimum animal welfare requirements. 5.4.2 Prevention and detection of corruption and bribery [DR ESRS G1-3] The company has an anti-corruption and bribery policy that includes a plan for preventing corruption risks and related offenses. This plan identifies the risks of corruption and related offenses that may affect the company and describes preventive measures that reduce their likelihood of occurrence and corrective measures that reduce their negative impacts. The plan also includes a risk level assessment for each type of risk and area of activity where the risk occurs. The responsibility for investigating allegations or incidents of corruption and bribery lies with the 227