IBERSOL | Integrated Management Report | 2025

CORPORATE GOVERNANCE REPORT C. Internal Organization I. Articles of Association 48. Rules about changes in Statutes. The rules applicable to amendment of the Articles of Association of the Company are those set forth in articles 85 ff. and 383 ff. of the Commercial Companies Code (CSC). II. Whistle Blowing Policy 49. Whistle Blowing Policy. The values and principles of Ibersol Group, disseminated and rooted in the culture of its collaborators, rely in the absolute respect and adoption of good conduct rules and transparency in management of conflicts of interests and due diligence duties and confidentiality in relations with third parties. The Company has a policy in place for the receipt of reports, claims or complaints about irregularities detected in the Company. As set forth in the Regulations of the Supervisory Board, which are published on the Company’s website, this organ keeps a written record of reports of irregularities that are addressed to it, and, when considered appropriate, takes the necessary steps together with the Board of directors and the auditors, and prepares a report on the irregularities. Therefore, these irregularities can be communicated in a non-anonymous way to the Supervisory Board, through a communication to the Company addressed to the Supervisory Board. The Company will send the reports received to the Chairman of the Supervisory Board, ensuring confidentiality. Furthermore, in2022, theCompanyapprovedand implementedan Internal Procedure forReporting Irregularities (Whistleblowing), in compliance with the obligations arising from Law no. 93/2021, of 20 December, which is applicable to the Ibersol Group companies and ensures the rights of anonymity, confidentiality and absence of retaliation in the event of a report. 280