Integrated Management Report

The report presents Ibersol's 2025 performance across its consolidated operations, including turnover of 529.5 million euros and a year-end workforce of 8,114 employees. It provides detailed climate and resource disclosures, including Scope 1, location- and market-based Scope 2, and Scope 3 emissions, alongside total energy consumption of 60 868 MWh and a 48% renewable share. The sustainability section also documents a double materiality assessment identifying 248 impacts, risks and opportunities. Governance disclosures describe Board-level sustainability oversight and the Group's voluntary ESRS-aligned reporting approach.