IBERSOL | Integrated Management Report | 2025

CORPORATE GOVERNANCE REPORT Recommendation / Content Degree of compliance Governance Report VI.3.2. The committee for the appointment of members of corporate bodies includes a majority of independent directors. Not applicable 15, 27 to 29. VI.3.3. Unless it is not justified by the size of the company, the task of monitoring and supporting the appointments of senior managers shall be assigned to an appoint- ment committee. not adopted v.d. explanation below at the end of this table VI.3.4. The committee for the appointment of senior management provides its terms of reference and promotes, to the extent of its powers, the adoption of transparent selection processes that include effective mechanisms for identifying potential candidates, and that for selection those are proposed who present the greatest merit, are best suited for the requirements of the position and promote, within the organisation, an adequate diversity including regarding gender equality. Not applicable 15, 27 to 29 . VII.1.(1) The management body discusses and approves the strategic plan. adopted 21 and 24 VII.1.(2) The management body discusses and approves the risk policy of the company, which includes setting limits in matters of risk-taking. adopted 21, 24, 53 and 54 VII.2. The company has a specialised committee or a committee composed of special- ists in risk matters, which reports regularly to the management body. not adopted 15 and 27 v.d. explanation below at the end of this table VII.3. The supervisory body is organised internally, implementing periodic control mech- anisms and procedures, in order to ensure that the risks effectively incurred by the company are consistent with the objectives set by the admnistration body. adopted 38, 51, 52, 54 and 55 322