Financial Statements and Management Report

The report describes the company’s 2024 ESG Roadmap 2024-2026 and its implementation of ESG-related actions. It reports an updated dual materiality analysis aligned with CSRD requirements, external verification of 2024 carbon-footprint calculations under UNE EN ISO 14064-1:2019, and disclosure of revenue, OPEX and CAPEX eligibility and alignment under the Environmental Taxonomy. The report also records publication of a TCFD-aligned climate-related risks and opportunities report.