IBERSOL • 2023 Integrated Management Report

STRATEGIC FRAMEWORK Legal and Regulatory Risks Ibersol Group works in a sector that has a high exposure to national and international best-practices and legislation, as well as to the con- stant and close scrutiny of a large number of stakeholders, including investors, staff, sectoral, professional and labour/union organisations, not to mention individual consumers. Therefore, the Group has es- tablished a set of resources, partnerships, and compliance verifica- tion routines that allow it to access, in real time, all the current and most relevant legislation and norms that apply to its business, namely related to provision of financial and non-financial information (due to its obligations as a listed company), food quality and safety, food and non-food products, restaurant operations, consumers, employment and social affairs, energy and natural resources, environment and cli- mate change. In particular, the Group has a structure dedicated to keeping a close eye on all the legal and labour-related aspects of the markets in which it operates, and also has engineering and mainte- nance services at its disposal that accompany all the regulation is- sues that can have an impact on the valorisation or depreciation of its assets and equipment. 60