IBERSOL | Integrated Management Report | 2025

CORPORATE GOVERNANCE REPORT Recommendation / Content Degree of compliance Governance Report VII.8. The company reports on how climate change is considered within the organisation and how it takes into account the analysis of climate risk in the decision-making processes. adopted 29 and 53. VII.9. The company informs in the corporate governance report on the manner in which artificial intelligence mechanisms have been used as a decision- making tool by the corporate bodies. adopted 53. VII.10. The supervisory body pronounces on the work plans and resources allocated to the services of the internal control system, including the risk management, com- pliance and internal audit functions, and may propose adjustments as deemed necessary. adopted 38, 50 and 51. VII.11. The supervisory body is the addressee of reports made by the internal control services, including the risk management, compliance and internal audit functions, at least when matters related to accountability, identification or resolution of con- flicts of interest and detection of potential irregularities are concerned. adopted 38, 49 and 50 to 55. VIII.1.1. The regulations of the supervisory body requires that the supervisory body mon- itors the suitability of the process of preparation and disclosure of information by the management body, including the appropriateness of accounting policies, estimates, judgements, relevant disclosures and their consistent application from financial year to financial year, in a duly documented and reported manner adopted 34 and 38. 324