IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT supervisory board. The results of the investigation procedure are reported to executive management. The company’s anti-corruption and bribery policy is communicated to all employees via the company intranet (on the global HR platform) and online on the Group’s website. There is an internal training program on the prevention of corruption and related offenses, money laundering, and terrorist financing. This training is aimed at all Group employees, as well as the Board of Directors and the Supervisory Board. This training began in 2025 and is planned to take place at least once a year from 2026 onwards, prioritizing company employees with roles at higher risk of corruption and bribery. The assessment of impacts, risks, and opportunities related to the topic of business conduct, subtopic corruption and bribery, identified the existence of a potential positive impact, training on corruption and bribery, and a material risk, the susceptibility to corruption incidents due to the size and complexity of the Group. The main action resulting from this assessment is the implementation of the anti-corruption training plan, which should cover all Group employees, management, and corporate bodies. 5.4.3 Incidents of corruption and bribery [DR ESRS G1-4] During fiscal year 2025, the company had no convictions or fines for violations of anti-corruption and anti-bribery laws. No shortcomings were identified in internal anti-corruption and anti-bribery standards and procedures. 228