IBERSOL | Integrated Management Report | 2025

INTRODUCTION 1 .2 About this Report This report presents financial information in accordance with the principles and requirements of IFRS (Inter- national Financial Reporting Standards) and in compliance with applicable national legislation, in particular the Portuguese Companies Code. This report includes non-financial (sustainability) information organized in accordance with the requirements defined by the European Union for non-financial reporting, established by the CSRD (Corporate Sustainabil- ity Reporting Directive) [Directive (EU) 2022/2464] and the corresponding ESRS (European Sustainability Reporting Standards) [Delegated Regulation (EU) 2023/2772]. It is important to note that, for the 2026 report relating to the 2025 financial year, the aforementioned Euro- pean legal framework for sustainability reporting is not legally binding due to the lack of transposition of the CSRD into national law. Nevertheless, the Group, as in the previous year, voluntarily chose to present non-fi- nancial information in accordance with the requirements of the European Union, recognizing the importance and usefulness of this reporting model for the company and its stakeholders. It should be noted that this report considers the latest update to the ESRS, which occurred in 2025 through Delegated Regulation (EU) 2025/1416, which introduces a simplified transitional reporting regime (quick fix). This regime allows for the extension of the deadline for the disclosure of certain information requirements, in addition to the possibility of postponement initially foreseen (phase-in). The reporting reliefs enabled by the simplified regime that were activated by the Group in the 2025 financial year report are described in section 5.1.10 of this report, “ESRS Disclosure Requirements Covered by the Sustainability Statement”. All sustainability information reported by the Group is gathered in chapter “5. Non-Financial Statement”. 8