IBERSOL | Integrated Management Report | 2025

CORPORATE GOVERNANCE REPORT 53. Identification and description of the main types of risks (economic, financial and legal) to which the company is exposed in carrying on its business. The Board of Directors believes that the Group is exposed to the normal risks arising from its activity in the restaurant business. Below are briefly presented the risks that are subject to regular analysis, assessment and monitoring by the functional and business areas in coordination with the Board of Directors. Quality and Food Safety Risks The Quality Management Department is responsible for ensuring the majority of prevention and control measures across various areas of the Ibersol Group’s business. Risks associated with quality and food safety are critical to the Group’s operations, as they are directly linked to the quality of its core product offering and the need to safeguard consumer health and safety. The monitoring and control of such risks rely primarily on the definition of processes designed to eliminate or mitigate them, as well as on the development of internal capabilities. To assess the effectiveness of the processes implemented, regular internal and external audits are conducted, and the specialised management systems are certified, supported by enabling technologies and through the involvement and awareness of relevant stakeholders. Legal and Regulatory Risks The Ibersol Group’s businesses are subject to both general and sector-specific legislation and are closely scrutinised and benchmarked against national and international best practices within the industry. Accordingly, various procedures, partnerships, and compliance verification routines have been established to ensure continuous access to all legislative and regulatory information relevant to the business. This includes, in particular, matters relating to: financial and non-financial reporting, food quality and safety, characteristics of food and non-food products, restaurant operations, consumer rights, employment and social issues, energy consumption and use of natural resources, environmental impact and climate change, as well as legal matters concerning labour, real estate, and property. 284