IBERSOL | Integrated Management Report 2022

INTRODUCTION relation to the material topics identified and to a set of reference frameworks, namely the Sustainable Development Goals (SDGs) and the United Nations Global Compact Principles (UNGC). The scope of the report is the activity of the Ibersol SGPS SA Group throughout the 2022 financial year, and it is important to highlight two relevant aspects: (i) in November 2022 the sale of the Burger King business to Restaurant Brands Iberia was concluded, which im- plies additional care in specifying the reporting perimeters in the dif- ferent dimensions of financial and non-financial reporting, and poses present and future challenges in terms of comparability; (ii) there are still some gaps in non-financial information which, due to the natural and cyclical complexity of the Group’s operations, it is not yet pos- sible to report, but these gaps are gradually being filled. 12