IBERSOL • 2023 Integrated Management Report

The Ibersol Group’s first materiality study was carried out in 2022, with the aim of identifying the most relevant issues to be considered in the strategic definition of sustainability and in the ESG reporting of the Ib- ersol Group’s activity. As a first step, exhaustive research and benchmarking was carried out to find a set of potentially material topics. This was followed by an ex- tensive consultation with more than 2,000 internal and external stake- holders, through which it was possible to gather quantitative and quali- tative feedback on the relevance of the different topics under analysis. It was then possible to map opinions from two points of view, that of man- agement and that of the stakeholders, in order to check their degree of alignment and identify strategic priorities, a result that was summarised using the Materiality Matrix. Based on this information, it was possible to validate a set of priority and emerging areas of intervention to be considered in the sustainabil- ity strategy and made compatible with the vectors of action and the previously defined SDGs (see next section). These are:· • Environmental emergency, in terms of climate, energy and the preservation of natural capital; • Management of food and non-food waste, benefiting business efficiency and social action; • Business governance , in terms of organisational culture, ethics and compliance ; • Ensuringqualityandfoodsafetyasanelementofsocial responsibility; • Digital transformation of the business and changing consumer habits; Materiality assessment STRATEGIC FRAMEWORK 52