IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Ibersol, SGPS SA. generally complies with the CMVM’s recommendations on Corporate Governance, as well as observes and exposes the degree of compliance with the Recommendations of the Portuguese Institute of Corporate Governance and current article 29-H of the CVM, as follows: Recommendation / Content Degree of compliance Governance Report I.1.(1) The company specifies in what terms its strategy seeks to ensure the fulfilment of its long-term objectives adopted 24, 29 and 50 to 55 I.1.(2) and what are the main contributions resulting herefrom for the community at large. adopted 24, 29 and 50 to 55 I.2.(1) The company identifies the main policies and measures adopted with regard to the fulfilment of its environmental objectives adopted 29 and 53 I.2.(2) and for the fulfilment of its social objectives. adopted 29 and 53 II.1.1. The company establishes mechanisms to adequately and rigorously ensure the timely circulation or disclosure of the information required to its bodies, the com- pany secretary, shareholders, investors, financial analysts, other stakeholders and the market at large. adopted 29, 38, 49 and 56 to 65 II.2.1. Companies establish, previously and abstractly, criteria and requirements regard- ing the profile of the members of the corporate bodies that are adequate to the function to be performed, considering, notably, individual attributes (such as com- petence, independence, integrity, availability and experience), and diversity re- quirements (with particular attention to equality between men and women), that may contribute to the improvement of the performance of the body and of the balance in its composition. adopted 15, 17 to 19, 26, 31 to 33 and 36 311