IBERSOL | Integrated Management Report | 2025

CORPORATE GOVERNANCE REPORT Recommendation / Content Degree of compliance Governance Report II.2.2.(1) The management body is governed by regulations – notably regarding the exer- cise of its powers, chairmanship, the frequency of meetings, operation and the duties framework of its members - fully disclosed on the website of the Company adopted 22, 23, 27 and 61 II.2.2.(2) Idem for the supervisory body. adopted 34 and 61 II.2.2.(3) Idem for internal committees. adopted 27 and 29 II.2.2.(4) Minutes of the meetings of the management body shall be drawn up. adopted 23 II.2.2.(5) Idem for the supervisory body. adopted 35 II.2.2.(6) Idem for internal committees. adopted 29 II.2.3.(1) The composition of the management and supervisory bodies and of their internal committees are disclosed on the website of the company. adopted 62, 63 and 64 II.2.3.(2) The number of meetings for each year of the management and supervisory bodies and of their internal committees are disclosed on the website of the company. adopted 23,29 and 35 II.2.4.(1) The companies adopt a whistle-blowing policy that specifies the main rules and pro- cedures to be followed for each communication adopted 38 and 49 312