IBERSOL | Integrated Management Report | 2025

CORPORATE GOVERNANCE REPORT menting action plans aimed at achieving the objectives associated with the sustainability policies established in 2024 and 2025, following the carrying out of a double materiality analysis (identification of impacts, risks and opportunities) with the scope required by the applicable European regulatory framework. This Sustain- ability information is included in the Company’s Integrated Management Report, in chapter 5, Non financial statement. III. SUPERVISION a) Composition 30. Identification of the Supervisory Board. Under the adopted model, the Company is audited by the Supervisory Board and by the Statutory Auditor or by Statutory Audit firm, who are both elected by the General Meeting of Shareholders. The Statutory Auditor or the Statutory Audit firm are not members of the Supervisory Board. 31. Composition Supervisory Board Chairman – Hermínio António Paulos Afonso; Member – Carlos Alberto Alves Lourenço; Member – Maria José Martins Lourenço da Fonseca; Substitute – Alice da Assunção Castanho Amado; 268