IBERSOL | Integrated Management Report 2022

STRATEGIC FRAMEWORK Also in Portugal, from 1 January 2024, unless the customer requests otherwise, the automatic printing and distribution of sales receipts, loyalty cards, vouchers and tickets will be prohibited. In Spain, with the entry into force of the circular economy law on 1 January 2023, it will also be necessary to increase the availability of reusable packaging and continue to promote selective waste separa- tion, including bio-waste. Also under parliamentary discussion is the new “Ley de Prevención de las Pérdidas y el Desperdicio Alimentario” with measures aimed at reducing food waste and food waste, as well as combating hunger by promoting safe food donation. Social In late 2022, the Directorate-General for Health (DGS) carried out a public consultation process for the new National Programme for the Promotion of Healthy Eating (2022-2030), with a view to preventing and controlling all forms of malnutrition (inadequate diet, malnutri- tion, inadequate intake of vitamins and minerals, pre-obesity and obe- sity) through a concerted and integrated set of actions based on an intervention at the level of food environments, at the individual level and at the level of health care. A reformulation of the food supply in Portugal is therefore envisaged, through legislative measures or self- regulation mechanisms, which should also lead to close monitoring of this matter, namely in terms of the guarantees of quality, diversity and nutritional balance of the Group’s supply. The new labour law in Portugal, which encompasses the changes ap- proved by the Portuguese parliament as part of the “Decent Work Agenda”, will come into force on 1 May 2023, although some of the measures, related to the brakes on the expiry of collective agree- ments, have been in place since the law was published at the begin- ning of April. In Spain, the 2022 Labour Reform that came into force during the first quarter of the year also brought several changes with a relevant impact on the Ibersol Group’s operations. 32

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