AQUASERVICE’S STATEMENT OF NON-FINANCIAL INFORMATION (EINF)

CONSOLIDATED FINANCIAL YEAR 2023 VIVA AQUA SERVICE SPAIN, S.A. AND SUBSIDIARIES

INTRODUCTION

This Statement of Non-Financial Information (hereinafter NFI), which forms part of the Consolidated Management Report of VIVA AQUA SERVICE SPAIN, S.A. and Subsidiaries (hereinafter Aquaservice), refers to the 2023 financial year. With this Report Aquaservice responds to the requirements of Law 11/2018 regarding non-financial information and diversity.

The information included comprises the same perimeter as the financial information in the Group’s consolidated financial statements.

The company has used the Global Reporting Initiative (GRI) sustainability reporting framework as a reference for the preparation of this Non-Financial Information Statement, following the criteria of the selected GRI standards. The contents included in this Statement of Non-Financial Information comply with the principles of comparability, materiality, relevance and reliability; the information included is accurate, comparable and verifiable.

In accordance with current mercantile regulations, this report has been externally verified by the firm ERNST & YOUNG, S.L.

MATERIALITY ANALYSIS

The analysis of issues relevant to the business and stakeholders or materiality analysis is key in the Corporate Responsibility management process, both for reporting and for defining the strategy, initiatives and relationship with stakeholders.

Aquaservice considers as stakeholders the customers, the people who work in the company, suppliers, society and shareholders; who are those who are significantly affected by the activities, products and services of the company and for whom it seeks to satisfy their needs. Our relationship with stakeholders is based on continuous dialogue, as well as on maintaining cooperative relationships and establishing strategic alliances that allow us to move in the same direction. To articulate these relationships, we adhere to the principles set out in various global and company-specific policies.

As defined by the GRI standard, materiality is the threshold that determines the aspects that are sufficiently relevant to our stakeholders and on which we must report because they substantially influence their decision-making.

This process of identifying relevant aspects consisted of three phases:

1. 1. Identification and prioritization of stakeholders
2. Identification of material issues
3. 3. Validation of the information to be provided on material issues, according to the principles of completeness and balance defined by GRI Standards.

As a result, the following material issues have been identified, which are detailed below, and have been reported on in this FSIA:

Material issues

Commitment and involvement of employees

Customer experience

Circular economy

Carbon footprint

Product and personal health and safety

Diversity and equal opportunity

Talent management and human capital development

Ethical commitment and good governance

Responsible alliances and dialogue with stakeholders

Water quality

Climate change and environmental sustainability

Corporate social responsibility and commitment to society

Supply chain management

Innovation and product development

Climate change and resource scarcity

1. BUSINESS MODEL

Aquaservice is the leading company in Spain in the distribution of bottled water with dispenser in Spain, as well as coffee. A service offered to both companies and homes. Founded in 1997, Aquaservice offers national coverage thanks to its own delegations and warehouses, distributed throughout the peninsula, Mallorca and Tenerife, which allows it to offer punctuality in scheduled deliveries. The company is present in practically all the Autonomous Communities of Spain. At the end of 2023 it has 60 branches (58 at the end of 2022), which facilitates its current coverage of more than 675,000 customers (600,000 at the end of 2022).

The head office is located in Paterna (Valencia) from where assistance is provided throughout Spain.

To offer the best service, at the end of fiscal 2023, Aquaservice has 2,919 people in its teams (2,565 at the end of fiscal 2022) and a fleet of more than 650 specialized vehicles (more than 500 vehicles in 2022).

In order for customers to enjoy the convenience of the service, a modern, top-quality dispenser is provided, equipped with a double tap to regulate the temperature at which they wish to drink: at natural temperature, cold, colder or hot (which can be used to prepare infusions and even to help in cooking).

Focus on Customer Experience

The strategy on which Aquaservice’s current leadership in the home delivery of bottled water has grown is based on its constant focus on maximizing customer satisfaction at every point of contact.

In this sense, Aquaservice’s policy is to provide all its services with its own personnel. This is the only way to offer a personalized service capable of being recognized by its customers and that motivates all departments to work towards that excellence that ends up becoming the differential factor: from the diligence and good attitude in deliveries, to the telephone attention in seconds to avoid waiting on the phone or personalized treatment. The people who work in the company and its customers are the two fundamental pillars of Aquaservice.

Technological innovation

This concept of keeping people at the center has also been transferred to other facets such as innovation. Aquaservice, from its origins, is an enterprising and constantly growing company, so innovation has become an element of differentiation. That is why the company has its own Technology and Innovation department integrated in the management team, as well as a Development, Cybersecurity and Systems team that pushes and facilitates the digitalization of the company. In recent years, the company has developed its own applications that have improved the experience of both the people who work at Aquaservice and its customers.

The Innovation and Digital area has continued working on the native App for customers, developing new functionalities so that customers can manage their service (modify their orders, manage their invoices or resolve their doubts about the service) from their smartphones. Meanwhile, for corporate customers, we have continued to develop a web portal from which they can access all their information and carry out the most common procedures, creating different user profiles with limited access to certain information depending on the responsibility of the person accessing. A digital App has also been developed that allows the commercial and logistics teams to contribute to the reduction of the environmental footprint by avoiding the use of printed paper and connecting automatically with the company’s central systems.

On the other hand, in order to improve customer service, management systems with omnichannel capabilities have been implemented, integrating, thanks to a new Middleware, all customer information in a single 360º view that facilitates understanding and knowledge of the customer for each management.

In addition, improvements and automations have been implemented to make internal processes more efficient: collection management and debt recovery, as well as evolutionary processes to improve the control of merchandise and assets and facilitate the management of logistics routes.

On the other hand, the Data Science area uses the most advanced data technologies to create new corporate dashboards that provide operational and strategic information in a simpler, faster and more accessible way.

In addition, initiatives have been implemented to ensure a minimum of 99.99% system availability, as well as advanced cybersecurity mechanisms and IT/OT network segmentations to improve the protection of operational and customer data, and to further ensure business continuity.

There is also a proprietary and patented dispenser sanitization system that is continually being improved and innovated, in this and all operational processes, to maximize the experience of the person who consumes Aquaservice.

Quality and commitment to the environment

Quality of service and product is a constant for Aquaservice. Growth in recent years has led the company to greater automation of production plants located in natural mineral water springs with the highest quality standards. The company has implemented a certified ISO 9001:2015 quality management system whose objective is to guarantee the highest level of quality of processes, products and service, in addition to an environmental management system based on ISO 14001:2015 that ensures compliance with legal requirements, identification of environmental aspects and evaluation of the impact and commitment to the environment.

During fiscal year 2023, internal and external audits have been carried out in all factories and delegations to ensure that the quality standard is met and work is carried out in accordance with the established procedures and legal requirements.

Aquaservice seeks to inspire a more sustainable future for the industry, working on the basis of a model that generates value for people and the planet, innovating so that more and more people can drink bottled water in a sustainable way. The commitment to the use of reusable 20-liter bottles that can be used up to 50 times and can each carry more than 1,000 liters of water throughout their life cycle contributes to reducing the consumption of single-use plastic and, once their useful life is over, they are recycled. In this way, the company has recently achieved its goal of being the first company in the water sector to be 100% carbon neutral in all its operations – from the source to the consumer – and is also a Zero Waste company, making efficient and sustainable use of raw materials and natural resources. The company is also committed to energy efficiency, using clean energy from sustainable sources in all its centers; to electric mobility, being the first company in our country to incorporate a 100% electric truck for urban delivery; and to sustainable logistics, through its capillary network of geographically distributed springs and the use of Big Data to trace sustainable delivery routes.For all these reasons, Aquaservice has become a benchmark for sustainability in the sector.

Governing Bodies

Aquaservice has a Board of Directors which is the governing body in charge of defining corporate strategy and the organization and representation of the company, where quality, knowledge and innovation are also sought.

The Management Committee, led by the Chief Executive Officer, is the body that ensures the proper functioning of the organization and the implementation of and compliance with the policies and procedures established by the Board of Directors.

Main market factors

On February 24, 2022, a military conflict arose between the nations of Ukraine and Russia. As a result of this conflict, the member states of the European Union have imposed a series of economic sanctions on Russia, including the blocking of capital and the paralysis of certain sectors of activity. The Company has evaluated the potential impact that both the conflict and the sanctions imposed could have on the Company’s activity. The Company has no significant balances or transactions with the countries involved at present, however, it has performed an analysis of the potential impact at the level of increased costs, without this being significant for the activity as a whole.

As can be seen in these Financial Statements, these events have not had a significant impact on the Company’s results. Nor is it expected to have a significant impact on the Company’s operations and its future results and cash flows.

RISK MANAGEMENT

The Aquaservice Model involves complying with and demanding compliance with current legislation and carrying out all necessary actions, beyond the regulations, to ensure the satisfaction of the company’s different stakeholders.

The Chief Executive Officer of the company, together with the Management Committee, ensures the existence of a system of policies and procedures in each of its areas to control and manage the relevant risks and threats of all the company’s activities and businesses and to ensure that these are duly identified, analyzed, assessed, managed and controlled, establishing through the Risk Control and Management Policy, the basic mechanisms and principles for their adequate management, so that the actual level of risk allows the company to manage them:

• Achieve strategic and business objectives while minimizing uncertainty.
• Defend the interests of shareholders and other stakeholders.
• Protect your profitability and reputation.
• Ensure business stability and maintain financial strength.

The following basic principles have been established to identify, control and minimize risks:

• Consider the vision of risk in both strategic and operational decisions.
• Continuous risk management adapted to internal and external changes, minimizing uncertainty.
• Whenever possible, systematize risk management in a structured way so that it can be adequately monitored.
• Act at all times in strict compliance with the values and standards of conduct reflected in the Company’s Code of Ethics.

The following sections describe in detail some of the aforementioned policies. However, the main risks of the company and some of the most significant policies associated with them are highlighted below:

Risks	Policies and strategies
CUSTOMERS
Change in consumption habits	Circular economy/ reusable and recyclable packaging
Data protection	Customer Service
Quality	Apps
Digital transformation	Regulatory compliance
Sustainability
EMPLOYEES
Equality policies	Stable employment
Reconciliation	Equality Plan
Prevention of occupational hazards	Work environment
Reconciliation	Work/life balance/flexibility
Data protection	Training and internal promotion
	Prevention of occupational hazards
	Remuneration by objectives
	Data protection for employees
SUPPLIERS
Good commercial practices	Regulatory compliance
Data protection
SOCIETY
Sustainable transport	Environmental management system
Responsible use of resources	Sustainable Logistics Model
Environment and climate change	Job creation
	Promoting entrepreneurship
	Dialogue and transparency
	NGO Collaboration
	Crime prevention and anti-corruption policies
SHAREHOLDERS
Liquidity	Financial risk management policies
Reputational prestige	Reinvestment and long-term vision
	Wealth generation and shared value

3. INFORMATION ON SOCIAL AND PERSONNEL MATTERS

Year after year, Aquaservice has made significant efforts to continue building both the present and the future of the company, a task in which the talent of the 2,919 people who make up the company plays a very important role.

Talent is a key value. The constant evolution and transformation in which the company is immersed would not be possible without the passion and high level of commitment of all those who make up Aquaservice. In recent years, their determination to be part of the change has been especially relevant, because, thanks to it and to the individual and collective effort, the company was able to face the difficult situation in front of COVID-19 with guarantee; which demonstrates its strategy of knowing that results come if you take care of the people who make it possible.

The main personnel policies are as follows:

a) Stable and quality employment

Resources are allocated to promote the development, both personal and professional, of all the people who make up the company, as well as to increase the company’s talent.

The company promotes the value of diversity that leads to increased results and improved competitiveness.

At year-end 2023, Aquaservice has a workforce of 2,919 people (2,565 at year-end 2022), of whom 754 are women and 2,165 are men (714 and 1,851, respectively in 2022). Despite keeping all job openings open on an equal basis, regardless of the position to be filled, the market continues to respond to certain professional profiles (warehousing, distribution or logistics) with a specific response. However, Aquaservice’s People and Culture department continues to work, with egalitarian processes to encourage the breaking of this trend.

Aquaservice has a young workforce. The average age, for both men and women, is between 30 and 50 years old. In fact, in 2023, 753 people are under 30 years old, 2,042 are between 30 and 50 years old and 124 people are over 50 years old (601, 1,621 and 72 in 2022 respectively). By professional category, Aquaservice has 2,708 people employed in administrative and laborer positions, 202 working in middle management positions and 9 in management (2,366, 190 and 9 in 2022 respectively).

Breakdown of workforce	2023	2022
By gender:
Women	754	714
Men	2.165	1.851
By age:
< 30 years	753	601
Between 30 and 50 years old	2.042	1.859
> 50 years	124	105
By professional category:
Admin. and laborers	2.708	2.366
Intermediate control	202	190
Directors	9	9
Total	2.919	2.565

In Aquaservice there is a predominance of permanent and full-time contracts, in both sexes. The number of employees with indefinite-term contracts at the end of 2023 is 1,953, with 1,636 full-time employees and 317 part-time employees (1,756, 1,452 and 304 employees in 2022, respectively). The number of personnel with temporary contracts is 966, with 815 people under full-time contracts and 151 under part-time contracts (809, 684 and 125 people employed in fiscal year 2022, respectively).

Headcount by type of contract	2023	2022
Indefinite-term contract	1.953	1.756
Full-time	1.636	1.452
Part-time	317	304
Temporary contract	966	809
Full-time	815	684
Part-time	151	125
Total	2.919	2.565

During fiscal year 2023, the average annual number of permanent contracts was 493 women and 1,293 men (425 and 1,040 in 2022, respectively). The average annual number of permanent contracts by age was 308 people under 30 years of age, 1,386 between 30 and 50 years of age and 92 employees over 50 years of age (216, 1,181 and 68 in fiscal year 2022, respectively). The annual average number of permanent contracts by professional category was 1,583 people in administrative positions and laborers, 203 people working as directors and middle managers (1,279 and 186 in 2022, respectively).

Average annual number of permanent contracts	2023	2022
By gender:
Women	493	425
Men	1.293	1.040
By age
< 30 years	308	216
Between 30 and 50 years old	1.386	1.181
> 50 years	92	68
By professional category:
Admin. and laborers	1.583	1.279
Directors and middle management	203	186

For temporary contracts, the average number of employees hired was 127 women and 753 men (153 and 661 in 2022, respectively). The annual average number of temporary contracts by age was 379 people employed under 30 years of age, 492 between 30 and 50 years of age and 8 people over 50 years of age (232, 493 and 9 in 2022 respectively). The average annual number of temporary contracts by professional category was 879 people in administrative and laborer roles and 1 people working as directors and middle managers (812 and 2 in 2022 respectively).

Average annual number of temporary contracts	2023	2022
By gender:
Women	127	153
Men	753	661
By age
< 30 years	379	332
Between 30 and 50 years old	493	492
> 50 years	8	9
By professional category:
Admin. and laborers	879	812
Directors and middle management	1	2

The average annual number of part-time hires was 298 women and 22 men (275 and 15 in 2022, respectively). The annual average number of part-time contracts by age was 36 employees under 30 years of age, 249 employees between 30 and 50 years of age and 35 employees over 50 years of age (37, 226 and 27 in 2022, respectively). The average annual number of part-time contracts by professional category was 316 people in administrative positions and laborers and 4 people employed as directors and middle managers (287 and 3 in 2022 respectively).

Average annual number of part-time contracts	2023	2022
By gender:
Women	298	275
Men	22	15
By age
< 30 years	36	37
Between 30 and 50 years old	249	226
> 50 years	35	27
By professional category:
Admin. and laborers	316	287
Directors and middle management	4	3

Aquaservice promotes equal treatment between men and women, which does not establish or encourage wage differentiation. The remuneration model rewards the level of responsibility and professional career, ensuring internal equity and external competitiveness, with equivalent jobs being rewarded homogeneously.

Aquaservice’s salary gap by homogeneous professional categories has been calculated considering the difference in average remuneration between women and men, expressed as a percentage of the average remuneration of men, based on equivalent jobs and taking into account all remuneration items, except in the case of sales representatives, where the variable remuneration derived from the productivity of each sales representative has not been taken into account. The salary gap expresses the weighted average of the salary gaps of the different functional areas.

No relevant salary gap has been identified in any of the groups analyzed. Considering the application of the calculation formula described above and averaging all the areas considered for the calculation, a wage gap of -1.72% (in favor of women), (-0.03% in favor of women in 2022) has been revealed in Aquaservice.

The average compensation of the workforce (taking into account all compensation items) is €2,146/month (€2,137/month in 2022). The average compensation for women is €1,984/month and the average compensation for men is €2,200/month (€1,877 and €2,195/month in 2022 respectively). The average compensation for employees under 30 years of age is €1,875/month, for employees between 30 and 50 years of age it is €2,147/month and for those over 50 years of age it is €3,390/month (€1,827, €2,110 and €3,376/month in 2022, respectively). The average compensation of the workforce by professional category is €1,956/month for administrative personnel and laborers and €4,021/month for people employed as directors and middle managers (€1,911 and €3,935/month in 2022, respectively).

Average compensation of the workforce	2023	2022
By gender:
Women	1.984 €	1.877 €
Men	2.200 €	2.195 €
By age
< 30 years	1.875 €	1.827 €
Between 30 and 50 years old	2.147 €	2.110 €
> 50 years	3.390 €	3.376 €
By professional category:
Admin. and laborers	1.956 €	1.911 €
Directors and middle management	4.021 €	3.935 €

The Company’s Board of Directors consists of three men, and the average annual compensation amounts to 217 thousand euros in 2023 (239 thousand euros in 2022). Aquaservice considers senior management positions as executive positions, since senior management consists of only one person, we cannot provide the information on the average remuneration received broken down by gender, since such a presentation would make it possible to deduce, unequivocally, the specific and individual remuneration, so that the Company must preserve its strictly private and confidential nature.

The growth of Aquaservice’s activity implies the generation of new jobs. In this sense, at the end of the year, Aquaservice’s staff has increased by 354 people, 14% more than in the previous year. Likewise, 155 redundancies have been made (153 in 2022), including 5 middle management and directors (12 in 2022), the rest administrative personnel and laborers. Of these, 43 were women and 112 were men (30 and 123 in 2022, respectively). By age, 41 people dismissed were under 30 years of age, 109 were between 30 and 50 years of age, and there were 5 people dismissed over 50 years of age (34, 117 and 2 in 2022 respectively). There have been no collective layoffs or ERTE during fiscal years 2023 and 2022.

Layoffs	2023	2022
By gender:
Women	43	30
Men	112	123
By age
< 30 years	41	34
Between 30 and 50 years old	109	117
> 50 years	5	2
By professional category:
Admin. and laborers	150	141
Directors and middle management	5	12
Total	155	153

b) Commitment to equality and diversity

The management model of the People and Culture department defends and promotes inalienable values that result in the personal and professional development of people. All this is reinforced by the company’s Equality Plan, with which Aquaservice declares its commitment to the establishment and development of policies that integrate equal treatment and opportunities between women and men, without discriminating directly or indirectly on the basis of sex, as well as the promotion and encouragement of measures to achieve real equality within the organization, establishing equal opportunities between women and men as a strategic principle of its Corporate and Human Resources Policy, in accordance with the definition of this principle established in Organic Law 3/2007, of March 22, for effective equality between women and men.

In each and every area of activity, from recruitment to promotion, including wage policy, training, working conditions and employment, occupational health, working time management and work-life balance, the company is committed to the principle of equal opportunities for women and men.

Regarding communication, both internal and external, all decisions taken in this regard will be reported and an image of the company will be projected in accordance with this principle of equal opportunities.

In order to achieve this purpose, the legal representation of the employees will be involved, not only in the collective bargaining process, as established in Organic Law 3/2007 for effective equality between women and men, but also in the entire process of development and evaluation of the aforementioned equality measures or Equality Plan.

Aquaservice has been conducting a detailed analysis on gender equality, among which the following conclusions stand out:

• There is no discrimination in access to training based on gender. The language of working methods, circulars, etc., is always focused on the employee and, in all communication, we try to use an inclusive language that is used both in internal communication and in social media. With a special sensitization in this aspect where workshops on the use of non-sexist language are given.

• Job descriptions and requirements are adapted to the requirements of the position and do not discriminate on the basis of sex. The job offers published tend to use non-sexist and inclusive language, and the selection form used by the People and Culture Department has been revised and adapted using inclusive language.

• There are no differences in remuneration policy or salary concepts based on gender. In the company, all personnel have a fixed salary (according to the collective bargaining agreement) and a variable salary that depends on the achievement of objectives by position. Salary increases are linked to promotion or responsibility in the functions to be performed, without establishing any difference based on gender.

• In terms of reconciling family and professional life, Aquaservice personnel enjoy flexible working hours and other social benefits.

During fiscal years 2023 and 2022, no non-compliances or complaints regarding workplace harassment among employees have been identified. Aquaservice has a protocol for prevention and action against psychological, sexual and gender-based harassment.

At December 31, 2023, Aquaservice has 28 employees (17 at the end of 2022) with a disability equal to or greater than 33%. In addition, the Company has alternative measures for compliance with legal requirements through a certificate of exceptionality, collaborating with Special Employment Centers and foundations for equal opportunities.

Aquaservice also has several measures for accessibility to the workplace. In the building where the central offices are located (in Paterna) there are no architectural barriers and there is an entrance ramp to the building. Inside the building, the doors comply with the necessary dimensions for the passage of people with reduced mobility and we have an interior elevator that connects the first floor with the second floor.

c) Training

Training is one of Aquaservice’s major commitments, to which it allocates significant resources, both personal and economic, to promote it, an effort whose most obvious return is the quality and development of people. The training area promotes the skills and knowledge of its personnel and is committed to continuous training to consolidate not only the present and future development of the workforce, but also its sustained growth.

Aquaservice draws up an annual training plan, which is developed according to the strategy and needs of the company and its workforce, and this training is provided on an equitable basis. In addition, several training itineraries are developed that are related to the functions to be performed in the job.

In 2023, the company has invested in training to complete 82,721 hours (54,117 hours in 2022). By professional category, 59,341 hours have been given to administrative and laborer positions, 14,256 hours to people working in middle management positions and 9,125 hours to management employees (30,923, 16,262 and 6,932 hours respectively in fiscal year 2022). During fiscal year 2023, the distribution of hours according to training modality was as follows: 45 % of classroom training hours (37,198hours) and 55 % of e-learning hours (45,560hours). In fiscal year 2023 there has been an increase in e-learning hours due to the consolidation of our corporate University in which we have included mandatory training andon-boarding training for new employees. The training policy implemented in fiscal year 2023 differentiates mainly between strategic training and technical training.

Strategic training arises from Aquaservice’s objectives and strategic plans and requires a medium and long term treatment. The objectives to be achieved with this type of training are:

• To provide the appropriate tools for the professional career development of Aquaservice employees.

• Encourage the development of the personal and professional skills of the staff.

• Convey to Aquaservice staff the importance of the role they play in the company, communicating it through training, culture and Aquaservice values.

Technical training is that derived from the current needs of each area of Aquaservice and stems from problems of productivity, technical capabilities and/or satisfaction. These require a short or medium term treatment. The general objective with this type of training is to update the knowledge of the participants, in relation to their jobs, in order to achieve a suitable adaptation to the job position.

On the other hand, the company differentiates between transversal training for all employees and specific training depending on the position held. With regard to job-specific training, several training itineraries have been created, mainly aimed at:

• Middle management: the so-called “Aquaservice Leadership Itinerary”. All people who manage teams in Aquaservice are invited to enter the itinerary and advance in the development of their leadership.

• Commercial area: known as the “Sales Itinerary”, in which the Aquaservice commercial model is worked on, applicable to all the people focused on the sales areas of the company.

• Production: the “Quality and environmental itinerary”, with a special focus on the care for maximum quality, sustainability and environmental protection measures for the production areas.

Training in Aquaservice is provided by both internal and external personnel. Aquaservice makes external training available to its personnel in those cases in which it is necessary and, due to its specialization or the means required to provide it, external agents are needed.

Since 2018, the company has had a version of the e-learning training platform, where there are various training programs related to the different areas of the company, as well as different skills courses. Its objective is to democratize training and make it available to all those who wish to train independently and even not in person. This possibility is developed in parallel with the annual Training Plan. During the 2021 fiscal year, a new “Corporate University” was incorporated, with a new provider, which allowed for greater agility, as well as more content in different formats. This platform allows us to have an analytical scorecard, to monitor training processes and to generate immediate reports. It also provides a reliable traceability for audits, inspections and statistics and provides different roles so that the people responsible for training in different areas of the company can participate in the training of their teams. It is also simpler and more intuitive for employees to use. During 2022, Aquaservice has increased the e-learning training content of the “Corporate University” and the access traffic has increased by 20% of accesses compared to the previous year.

d) Opportunities for internal promotion

Internal promotion is one of the hallmarks of Aquaservice, being the maximum exponent of them since its inception. For the detection of talent, we work with an internal platform “Talent” with which annual performance evaluations are carried out. In this way, a periodic map of talent is obtained on which the relevant strategic lines are established to develop the great talents and identify which people are ready and willing to be promoted.

e) Occupational health and safety

During 2023, Aquaservice’s occupational risk prevention team has continued its strong commitment to creating safe work environments and actively promoting the health of all our employees.

The company abides by the highest legal standards in occupational safety, but also strives to exceed these requirements and make safety one of the company’s fundamental pillars. In this sense, during fiscal year 2023, economic and human resources have been allocated to the Joint Prevention Service to achieve important objectives, such as reducing unsafe conditions, promoting a preventive culture and improving risk communication in all workplaces.

The preventive actions and projects developed during the year 2023 are highlighted below:

• Renewal of ISO 45001 certification in Occupational Health and Safety in production plants. The ISO 45001 standard assesses the performance of organizations that wish to improve in terms of Occupational Health and Safety, working to ensure safe working environments for all people in Aquaservice’s production plants. Implementing a management system in preventive matters, places the safety and health of people at the center of the organization with a proactive approach, detecting risk situations that can be corrected by establishing concrete actions. By obtaining this certificate, Aquaservice strengthens its commitment to the safety of people.

• Conducting the statutory regulatory audit. Regulatory compliance assessment process to ensure that the company complies with all applicable legal regulations and requirements. This includes periodic review of relevant laws and regulations, as well as updating internal policies and procedures to ensure current legal standards.

• Start of the implementation of an ERP for preventive management, a specialized software to manage all aspects related to health and safety. This tool is intended to improve process efficiency, facilitate regulatory compliance and promote a safety culture throughout the organization.

• Implementation of the Safe and Sustainable Road Mobility Plan, with the mission of achieving “zero” accidents on the road, creating a culture of road safety in Aquaservice. In the execution of this plan, actions have been implemented to reduce the risk of accidents on the roads and encourage the use of safer, more efficient and environmentally friendly means of transportation.

• Work meetings with the warehouse and logistics managers of the different areas. At these meetings, the monthly accident rate data are detailed and specific and concrete improvements are proposed in terms of prevention and health for each of their delegations. The purpose of the meetings is to make them aware of the safety conditions of the facilities for which they are responsible so that they can propose specific actions to increase the safety level of the delegations. On the other hand, the unsafe actions of the people belonging to their delegation are discussed, which the middle management, as a preventive resource and manager of people, must help to correct and improve. It is the managers themselves who are responsible for proposing and implementing their own actions in their work teams. Preventive micro-management has a positive impact on the company’s accident rate.

At the same time, we continue to provide training, information, information sheets and instructions, review of safety conditions, medical check-ups, management of the fruit service, weekly prevention talks in the production plants, provision of physiotherapy services… and all those actions already implemented and consolidated in Aquaservice.

When analyzing the incidence rate, we can identify several positive aspects. Although the incidence rate increased slightly in 2023, it is still notably lower than the values recorded in previous years. In addition, although in this last year there was a slight increase with respect to the previous year, it can be seen that the incidence rate has experienced a general downward trend over the last 5 years.

In relation to the frequency index for the year 2023, this has experienced a slight increase compared to the previous year, but we can observe that there is a general positive trend in recent years. Despite the small increase in the frequency index this year, it is important to highlight that it has managed to remain below the values recorded in previous years, which indicates progress in the right direction in terms of occupational safety.

The severity index reflects the number of working days lost as a result of occupational accidents. In the last three years, there has been a progressive improvement in this indicator, and a decrease with respect to the previous year, where the general trend is to keep it below 1%.

During the fiscal year 2023, the Company recorded a total of 195 work-related accidents (144 in 2022), 190 accidents in which the victim was a man and 5 accidents in which the victim was a woman (143 and 1 respectively in 2022). The difference between the two genders is due to the type of work performed. Thus, the frequency rate of accidents per hours worked is 36.69 (33.62 in 2022); 48.78 in men and 3.52 in women (44.85 and 0.91 respectively in 2022). The frequency index was calculated based on the number of accidents and hours of exposure to accidents. The severity index for fiscal year 2023 was 0.92; 1.23 in men and 0.08 in women (0.93, 1.25 and 0.02 respectively in 2022). This index was calculated on the basis of the working days lost as a result of occupational accidents and the hours of exposure to them. For the calculation of these rates, we have taken into account work accidents that have caused sick leave. There were no very serious or fatal accidents or occupational diseases. As a result of occupational accidents, 4,893 working days were lost in 2023 (4,004 working days in 2022), which, based on labor agreements, translates into 39,144 working hours (32,032 hours in 2022). More working days have been lost in 2023 than in 2022, it is worth noting the increase in the average workforce of one year with respect to the previous year. However, the overall trend is to maintain a severity indicator below 1%.

f) Social benefits

Aquaservice is committed to taking care of people and, therefore, the People and Culture area has managed various social benefits such as:

• Childcare voucher, offered to all employees who have children up to three years of age.

• Advantages in Medical Insurance, with different provider alternatives according to each person’s needs.

• Meal services, with restaurant card or meal assistance for personnel working in central services.

• A daily fresh seasonal fruit service is offered free of charge to encourage healthy eating in the workplace.

• Daily catering service with different menus to be chosen by the company’s employees, part of which is subsidized by the company (at the central offices in Paterna).

• As a detail, the company invites its staff to the first coffee of the day.

• A physiotherapy service is offered at all of the company’s offices, which is co-financed by the company and the employee who requests it. A physiotherapist also offers free muscle stretching to all those who make company deliveries.

• 50% discount on personal services contracted for water and coffee, as well as other very interesting services in companies with which there is a collaboration agreement (Fnac, cinemas, theaters, musicals, etc.).

• Access to Payflow application, through which each person can self-manage payroll advances on amounts already accrued, up to a maximum of 300 euros per month, which are deducted from the payroll of the same month.

• Annual Culture Awards to those people who have respected the company’s values, as well as to those who have been with the company for 5 years.

• Ergonomic chair and footrest for 100% teleworking employees.

• Special discounts in culture, hotels, establishments and promotions.

With regard to the organization of working time, different criteria are established depending on the department:

• The schedule for the people employed in “Call Center” and “Customer Experience” is distributed from Monday to Saturday from 8:30 am to 8:30 pm, a high percentage of these personnel work part-time. The hours of distribution of the working day will depend on the position held.

• Delivery drivers, installers and warehouse personnel work a full 40-hour workweek, distributed from Monday to Saturday.

• The “Central Services” personnel perform their duties under a 40-hour workweek contract, distributed from Monday to Friday; some of these employees have a part-time workweek distributed in the same manner.

• Most of the personnel in the “production centers” have full-time contracts of 40 hours per week, distributed according to production needs. Some of these employees work part-time, distributed in the same way.

Aquaservice, whose registered office is located in Valencia, has a Works Committee through which all social dialogue between Aquaservice and the Legal Representation of Workers is channeled, actively participating and being conveniently informed of any measures considered of interest in labor and business relations. All consultations and proposals made by the works council are collected and transferred to the People and Culture area for study, responding within the legally established deadlines with the resolutions adopted.

The entire Aquaservice workforce is subject to the labor conditions established in the various provincial collective bargaining agreements that are applicable. The collective bargaining agreements include basic regulations on health and safety, indicating obligations and responsibilities of the company. Most of them derive from compliance with Law 31/1995 on Occupational Risk Prevention, from this law are linked both royal decrees and technical regulations that serve as a guide for the development and implementation of the Prevention Plan in Aquaservice.

In March 2020, with the declaration of the State of Alarm imposed by the Spanish Government to face the emergency situation derived from Covid-19, Aquaservice had to immediately implement teleworking in a large part of the Company, a measure that was successfully implemented and that has shown a great progress in terms of work and digital disconnection. Currently, this possibility is still in force in the form of 100% teleworking and Aquaflex, combining the presence in the office with teleworking from home.

g) Culture

The management of Aquaservice’s culture is very important since it becomes one of the company’s competitive advantages. The values on which the culture is based are: Overcoming, Efficiency, Team, Innovation, Excellence, Attitude, Family and Planet.

In order to promote and care for each of these values, different key events are held for the culture, such as the prizes for the permanence of those employees who complete 5 years in the company, the annual year-end celebrations, the open day and other specific celebrations such as Halloween, Carnival, Christmas card contest for employees’ sons and daughters… or the motivational days held every year for all work teams to promote cohesion and commitment.

In addition, working breakfasts are held periodically with the CEO and the Director of Corporate Culture. In 2023, 7 breakfasts were held, with the participation of 66 employees in administration and laborer positions, who were able to contribute their ideas for improvement and their vision of the company.

All these actions are reinforced with the Aquaservice Culture Award, which is presented annually at the year-end meeting, through public recognition of those people who are worthy of this award for their involvement and for representing the company’s values.

In 2022, the company’s organization launched the 2nd Aquaservice Innovation Contest, with the aim of encouraging creativity and promoting the value of “innovation”. Fifty-three proposals were submitted, of which six finalists presented their project in front of the management team. The winners received a financial reward and in some cases work is already underway to implement and materialize the proposed idea. The deliberation and awards were presented in the first quarter of 2023.

In order to foster culture and a sense of belonging with the teleworking teams, monthly “cultural visits” are made so that they can spend a day in the nearest branch office with their teammates and managers. During 2022, 115 people participated in this type of cultural visit. In addition, the culture area coordinates “motivational activities” with the different teams to promote culture and commitment to the organization. Each activity focuses on one of the company’s values, and 530 people participated in 2023.

4- INFORMATION ON ENVIRONMENTAL ISSUES

At Aquaservice, the impact that each process has on the environment is reviewed in detail to comply with the strong commitment to the principles of sustainability. This full commitment to the protection and efficient use of natural resources leads Aquaservice to incorporate improvements that add value to society as a whole.

Food Quality and Safety

The company has implemented a quality management system in ISO 9001:2015 whose objective is to guarantee the highest level of safety and quality of processes, products and service.

During 2023, internal and external audits were conducted at all production centers located in mineral water springs and delegations, as well as audits of suppliers to ensure compliance with the Quality standard and work in accordance with established legal procedures.

In this line, IFS Food version 7 food safety certification was maintained this year at the Camporrobles, Cogollos de Guadix, León and Ribagorza springs. In addition, the IFS Logistics version 2.3 food safety certification has been maintained at the Paterna, Granada, Coslada, Ulldecona and Hospitalet branches, and the Villajoyosa, Jerez and Getafe branches have also been certified.

Environmental management

The company is aware of the need to promote sustainability with integrated policies, and has therefore maintained the certification of its environmental management system in accordance with the ISO 14001:2015 standard for 2023.

During the 2023 fiscal year, the calculation and verification of the Carbon Footprint for the year 2022 has been maintained, being the base year 2021. In the following table we can see the result obtained for the verification of the year 2022 and the calculations for 2023:

	2023		2022
Sources of GHG	Amount in tn of CO2	of total emissions	Amount in tons of CO2	of total emissions
Category 1: direct emissions and removals	14.579,13	18,42	15.655,35	20,42
Category 2: indirect emissions due to imported energy	12,85	0,02	11,23	0,01
Category 3: indirect emissions from transportation	24.061,54	30,40	26.308,02	33,61
Category 4: indirect emissions caused by products used by the organization	34.084,64	43,07	30.364,79	38,79
Category 5: indirect emissions associated with the use of the organization’s products	6.400,96	8,09	5.605,17	7,16
TOTAL (t CO2 eq)	79.139,12		77.944,56

At the date of preparation of this report, the calculation of the 2023 footprint is in the process of verification. This verification will be carried out by the independent entity AENOR and encompasses the three scopes (or six categories) defined in the ISO 14064:2018 standard.

The GHGs considered in these verifications are:

• Carbon Dioxide (CO2)
• Methane (CH4)
• Nitrous oxide (N2O)
• Hydrofluorocarbons (HFCs)
• Perfluorocarbons (PFCs)
• Sulfur Hexafluoride (SF6)

During 2023, the 2022 emissions corresponding to scopes 1 and 2 have been offset through participation in national reforestation projects and international projects for the maintenance of biodiversity and participation in renewable energy projects. In addition, the 2022 carbon footprint offset has been verified by AENOR in accordance with the PAS2060 standard.

As of the date of preparation of this report, we are working on the evaluation of the environmental aspects for the year 2023, both in our offices and in our production centers.

It is considered very important to continue working on sustainability projects (calculation and verification of carbon footprint, water footprint and Zero Waste certification), while promoting the use of reusable packaging and the acquisition of new hybrid delivery vehicles.

In addition, all the coffee distributed by Aquaservice comes from sustainable coffee plantations where it works with indigenous populations to promote fair trade and the adequate use of their natural resources. The brand of coffee distributed by the company was the first to obtain the UTZ seal of quality that guarantees such sustainability.

Circular economy and sustainable use of resources

Aquaservice is committed to the circular economy and to the sustainable and efficient use of resources, allowing products to be reused in a cycle that feeds back on itself. This is how 20-liter bottles are reused: at each delivery, empty containers are collected and returned to the production centers where they are sanitized and reused for subsequent refilling. As they are recyclable containers, at the end of their useful life, they are recovered to recover their raw material and generate new products.

In addition, in December 2023, Aquaservice has obtained the AENOR Circular Economy Strategy certificate, being the first bottled water company to achieve it.

A zero-paper philosophy and clean energy consumption are projects that, together with the circular economy, bring Aquaservice’s model closer to ISO 14001 certification with an increasingly mature and consolidated system.

Aquaservice carries out a multitude of actions aimed at improving the environment, among which the following stand out:

a) Returnable containers

European legislation is geared towards reducing the consumption of single-use plastics, so the fact that the company’s main activity is bottling in reusable 20-liter containers represents a unique form of sustainable consumption within the sector.

The containers are returnable, so they are removed after use through reverse logistics and undergo cleaning and disinfection processes for several cycles in order to reuse them. At the end of their useful life, as they are recyclable, they are put to good use in the manufacture of other products.

During fiscal year 2023, the number of bottles has increased by 1,501,346 units (1,497,727 units in 2022). In addition, almost 80% of our bottle stock is in continuous reuse.

b) Sustainable transportation and logistics optimization

As a consequence of the company’s activity, the delivery service has an impact on the environment and, therefore, a series of measures have been implemented with the common denominator of optimizing transportation to improve efficiency, reduce emissions and, consequently, the carbon footprint.

During 2023, the transformation of the commercial fleet from diesel to eco and electric vehicles continues to be one of the company’s major objectives. By the end of 2023, Aquaservice has the largest hybrid fleet of specialized delivery trucks in Europe. The goal is for low- or zero-emission vehicles to account for 100% of the fleet in a few years’ time. A commitment to clean technology to reduce_CO2 emissions.

At the end of 2023, the fleet of delivery vehicles had 13 100% electric vehicles, which together with the 188 hybrids and 67 gas vehicles, represent almost 39% less polluting vehicles of the total fleet (690 vehicles). In addition, we have continued to provide specific training for delivery personnel to learn how to drive this type of transport efficiently.

In 2023, the project to optimize logistics between production centers and branches will continue, reducing the number of trips made and, therefore, the company’s carbon footprint. In this regard, Aquaservice continues to adhere to the Lean&Green initiative, which aims to reduce the carbon footprint derived from logistics activities by 20% in 5 years.

c) Efficiency in energy resources

During this fiscal year, we have continued to invest in the use of renewable energies. Thus, in 2023 and 2022, more than 99% of the energy supply has been maintained with a guarantee of origin certificate, as well as the use of the photovoltaic installation present in the central offices. In addition, photovoltaic panels have been installed in the springs of Camporrobles and Ribagorza, allowing part of the self-supply, approximately 5-10% of the total consumption.

We continue to progressively replace the lighting fixtures in the delegations with LED lighting. In addition, presence detectors for the lights have been installed in toilets in central offices, factories and some branches.

All water consumed by the company during bottling at its production centers comes from aquifers that have been declared natural mineral water and comply with the concessions established for each of the springs, in accordance with current legislation.

Since the coffee commercialization started, 100% of the paper cups used have been purchased under the FSC or PEFC seal, which guarantees the correct management of forest resources with the contribution to the conservation of forests and associated social, cultural and environmental values.

d) Waste management and waste prevention

The main effort is focused on finding the best ways to avoid waste generation and manage it in a continuous improvement plan.

Aquaservice manages the waste generated with several operators with national coverage, which allows to obtain a comprehensive service of advice, training and collection. The main objective is to carry out a correct segregation of waste in order to increase recycling and/or optimal waste recovery. During 2023, approximately 2.5 thousand tons of waste were generated in the organization, with an estimated overall recovery rate of 90%. In addition, the organization continues to be certified in Zero Waste for the Camporrobles and Cogollos de Guadix springs in 2022 and during 2024 it will be extended to the Ribagorza, León and Paterna centers.

All discharges from the production centers are periodically controlled and the treatments required by the regulations are carried out to comply with the discharge parameters according to their location.

On the other hand, under a policy of digitalization, the company works with the objective of zero paper consumption. Thus, both sales and delivery teams work with digital devices that save the unnecessary use of paper. Electronic delivery notes and invoices help to reduce cellulose consumption, thus avoiding the felling of trees.

e) Indicators

The monitoring of energy consumption,_CO2 emissions and their reduction, as well as the tons of recycled materials, have been measured on a monthly basis throughout the year.

Fuel consumption in fixed installations during 2023 was 677,107 liters (743,652 liters in 2022), which resulted in emissions of 1,268.81 tn of CO2e (1,444.9 tn in 2022). Fuel consumption for travel was 5,494,257 liters and 351,701 kg of CNG (4,855,123 liters and 341,466 kg in 2022), resulting in emissions of 14,299.17 tn of CO2e (13,091.16 tn in 2022). Emissions from refrigeration and air conditioning amounted to 87.33 tn CO2e in 2023 (36.04 tn in 2022).

Fuel consumption	2023	2022
In fixed installations:
Fuel consumption	677.107 L	743.652 L
CO2 emissions	1,268.81 tn	1,444.9 tn
In displacements:
Fuel consumption (liters)	5.494.257 L	4.855.123 L
CNG consumption (kg)	351,701 Kg	341,466 Kg
CO2e emissions	14,299.17 tn	13,091.16 tn
Refrigeration and air conditioning derivatives	87.33 tn	36.04 tn

Electricity consumption in 2023 estimated at the date of this report was 7,465,069 kWh (6,787,186 kWh in 2022), which in turn translates into total company emissions of 11.23 tn CO2e (12.85 tn in 2022). This represents a reduction of more than 12% compared to the 2022 figures, thanks to the continuation of the electricity supply contracts of our centers with guarantee of origin certification (renewable sources). The electricity consumption of the 5 production sites was 4,998,477 kWh (4,591,956 kWh in 2022), i.e. a ratio of 0.19 kWh/bottle produced (0.20 kWh/bottle in 2022).

Estimated electricity consumption	2023	2022
Total
Estimated electricity consumption	7,465,069 kWh	6,787,186 kWh
CO2e emissions	11.23 tn	12.85 tn
Production centers
Estimated electricity consumption	4,998,477 kWh	4,591,956 kWh
Ratio per bottle produced	0.19 kWh/bot	0.20 kWh/bot

The Company, during 2023, generated an estimated total of 2,224.45 tons of non-hazardous waste (2,331.43 tons in 2022) and 220.87 tons of hazardous waste (156.50 tons in 2022).

Regarding emissions of ozone depleting substances (ODS), nitrogen oxides (NOx), sulfur oxides (SOx), as well as noise and light pollution, the company’s activities are not considered to have a relevant environmental impact in this regard.

The Company has measures in place to combat food waste, although due to the Company’s activity and the control of stocks in SAP, it is not considered a relevant matter.

During 2023, Aquaservice consumed a total of approximately 1,002,974.26 m3 of water for its production (1,006,673.99 m3 in 2022). Water consumption at its central offices was 1,642 m3 in 2023 (1,301 m3 in 2022). During the year, the measures implemented in previous years, such as signage in key locations, have been maintained to continue reducing water consumption in the offices.

Aquaservice does not generate any impact caused by its activity in protected areas.

The Company does not carry out any type of wastewater discharge management other than connection to the municipal sewage system.

5-SOCIAL COMMITMENT

Since the beginning of its activity, Aquaservice has tried to contribute to society part of what society has given it as a company, which is why, in 2021, Aquaservice with Soul was created to give name and context to Aquaservice’s Corporate Social Responsibility, which focuses on four pillars:

• Health: to continue supporting society through Foundations and NGOs that help to improve the quality of life of sick people and their families, with special emphasis on projects for research against Cancer. We highlight during 2023 the collaboration in the sponsorship of a Predoctoral Research Grant with the AECC (Spanish Association Against Cancer).

• Road safety: given that a large percentage of the people who work at Aquaservice, and society in general, use a vehicle every day to travel to their workplace and/or during their working day, the objective is to raise awareness, both among Aquaservice employees and society, of the importance of road safety, in order to reduce the number of accidents. In 2023, the company has entered into a partnership with “Stop Accidentes”.

• Social inclusion: to promote inclusion, supporting and helping both people with disabilities and those who, for economic or social reasons, are at risk of social exclusion, through financial donations or donations in kind to foundations, NGOs and direct hiring of people with disabilities or through special employment centers for different projects.

• Environment: Aquasevice is a company committed to the environment and sustainability, and has different certificates that prove it from the Quality and Environment department that coordinates in a transversal way all procedures. Aquaservice con Alma supports awareness activities to impact both Aquaservice people and society, trying to give the importance, respect and care that the environment deserves. Of the activities carried out during the year 2023, the cleaning of the Perellonet Beach stands out above all.

Aquaservice con Alma also has a network of 200 very committed volunteers who are part of different delegations in Spain and who help to carry out all the days and actions that require their support.

Through the “Solidarity Water” project, more than 250,000 liters of water have been distributed free of charge during the year 2022.

In 2023, Aquaservice collaborated with the following foundations, organizations and NGOs, among others:

• Casa de la Caridad, Cáritas, Amigos de la Calle and Invisibles in Valencia

• Ronald McDonald House, Food Bank, “ABD Associació de Benestar” and the NGO “Veí a Veí” in Barcelona.

• Federation of Ukrainian Associations in Spain: Aquaservice assumed the transportation costs of the material donated by the people employed for the “Ukrainian – Russian War”.

• Red Cross in the Andalusia area

• Emergencias Emercam and several soup kitchens in Madrid

• Aladina Foundation

All of them have benefited, through the “Solidarity Water” project, from the distribution of more than 280,000 liters of water free of charge during the year 2023.

We detail the actions carried out during fiscal year 2023:

• Asindown: for the third consecutive year, Aquaservice renewed its agreement with the Asindown Association to integrate people with Down Syndrome into the organization. In 2023, it once again participated in the solidarity music festival, in which people who work at Aquaservice and their families were able to participate. In addition, Aquaservice volunteers were able to participate again in several initiatives: living with Asindown boys and girls in the “Camino de Santiago” and in a summer camp, as well as in the sale of its “Solidarity Calendar” and its promotional products.

• Inclusive Valencia CF Foundation: for the 2022-2023 season Aquaservice renewed as official sponsor of Valencia CF Inclusivo. This is the team with which Valencia CF competes in the “Liga Genuine” (reserved for people with disabilities) and which aims to promote the integral development of its players through the practice of soccer adapted to their abilities and interests. This collaboration is complemented by the attendance to trainings and matches of volunteers and employees of Aquaservice and their families.

• Randstad Foundation: in 2023 the relationship has been consolidated and continues to give visibility to the project “Impulsa la inclusión”, through which awareness campaigns have been carried out aimed at the company’s middle management so that they understand the importance of inserting people with disabilities in the teams. On December 12, 2023, coinciding with the month in which the International Day of Disability is celebrated, an awareness day was held with speakers who were experts in the field.

• Afanion: for the third consecutive year Aquaservice has collaborated by distributing free water for all participants and organizers in its charity race in Albacete, whose proceeds go to support children with cancer and their families. Aquaservice’s network of volunteers, employees and their families participated in this race.

• Avapace: we have collaborated both financially and with free water donations. This association helps children with cerebral palsy and their families. In 2023, an awareness day was held together with volunteers from Aquaservice and some family members.

• Aladina Foundation: during 2023 Aquaservice committed to donate water in all hospitals and locations where the Aladina Foundation is present in order to support, accompany and improve spaces in hospitals for children with cancer and their families. All Aquaservice employees participated in February 2023 in its Pañuelo Challenge. It also sponsored its first Padel Solidarity Tournament in Madrid in June 2023.

• Payasospital: in 2023 we renewed our collaboration with this foundation, which works every day to make children in hospitals in the Valencian Community smile. In October, the visit was received at Aquaservice’s central facilities.

• Parcs Naturals GVA: in November, a group of more than 30 volunteers and their families went to the beach of El Perellonet (Valencia) to carry out cleaning tasks and thus add another initiative to our commitment to the environment.

• Moms in Action: in 2023, we renewed our collaboration with this association that accompanies hospitalized children who do not have parents or cannot live with them, and who are alone in hospital admissions. Aquaservice donated 3 euros to the organization for each birthday of all its employees and celebrated its 10th anniversary at its own facilities.

• Run Cáncer: for the sixth consecutive year, Aquaservice participated in the “Run Cáncer” race as a collaborating company to help research into this disease. The Aquaservice team added more than 150 participants to the race and 90 volunteers and their families, who were essential for the organization and distribution of more than 15,000 glasses of water to the 14,000 participants who ran the circuit in the three modalities: running, walking and skating.

• Asociación Diversos: a direct donation has been made to the association located in Alhaurín de la Torre, which helps the integration of people with functional disabilities.

• Alliance for Vaccination – GAVI Project: Aquaservice donated a sum of money in 2023 to cover the cost of vaccinations in the world’s poorest countries to fight child mortality.

• Foodration4All and FESBAL: for yet another year, Aquaservice staff were once again offered the opportunity to voluntarily donate their Christmas box and, to encourage participation, Aquaservice undertook to double the proceeds in favor of the NGO Foodration4All, which dignifies food deliveries to users at risk of social inclusion. With this action, a total of 4,603 kilos of food were donated. In more concrete figures: this involved the delivery of 71 wallet cards, helped 690 people and symbolized a total of 2,071 food rations.

• EMHA (European Migraine and Headache ALLiance): A collaboration agreement was signed in 2023, through which employees benefit from improvements, advances and advice to help people in the company who suffer from migraine.

• JOCS SPECIAL OLYMPICS: For the first year, water was donated for the participants and collaborators of the event, which promotes sports for people with intellectual disabilities. Aquaservice employees participated in the opening ceremony.

• Fundación Grupo SIFU: For the first year Aquaservice donated water for the solidarity galas in which social inclusion and the participation of Aquaservice volunteers in the galas is promoted.

• “Gran Fondo de Valencia”: participation of Aquasercice employees in this cycling race. With the amount resulting from the sum of the kilometers of the 6 participants, the company made a donation to “Activate Sports” to promote inclusion among employees and people with intellectual disabilities.

• AECC PREDOCTORAL SCHOLARSHIP: in 2023, an agreement was reached with the AECC to co-finance the “ABC Scholarship (Aquaservice, Bertolín and Cecotec)”, a pre-doctoral cancer research grant funded by the three organizations and promoted by the AECC.

• NEW OPTION ASSOCIATION: in October 2023 Aquaservice collaborated with a charity concert to support and help people with acquired brain damage.

• Ilunion Group: Aquaservice is working on a new transversal project to promote circular economy and sustainability, Textile Circular Economy (ECT), in which all the company’s work uniforms are reused and/or recycled and sustainable, social and inclusive projects are developed at the same time.

Sustainable Sports and Culture Program

Aquaservice was a pioneer in the implementation of the Sustainable Sports and Culture Program thanks to its alliance with major competitions and cultural events to transform them and make them more sustainable. Therefore, as a company committed to sustainability and the well-being of both people and the planet, it has established a solid strategy of collaborations and sponsorships in the field of sport and culture. These collaborations not only represent an opportunity to strengthen the brand’s presence, but also reflect Aquaservice’s commitment to bring comfort and sustainability to sport and culture in our country.

Through this Sustainable Sports and Culture program, Aquaservice promotes a more sustainable model for this type of events, with the aim of generating a lower environmental impact in the environments where they are held. Thus, within the framework of this program, the company is the official water supplier of La Vuela, the Goya Awards, the Madrid Book Fair, or the Porcinos FC, among others. All with a single objective: to inspire a more sustainable future in sports and culture, generating value and comfort for people and the planet, and innovating so that more and more people can drink water in a sustainable way.

Sports:

Through the elimination of single-use plastic, derived from the consumption of bottled water, in sports competitions, Aquaservice leads a transformation towards more sustainable versions of competitions, reducing their environmental impact. This commitment translates into concrete actions, such as the supply of bottled water through a circular economy model, guaranteeing the hydration of teams without generating single-use plastics and providing convenience for the event organization. Notable examples of this initiative include collaboration in La Vuelta, the Royal Handball Federation tournaments, as well as sponsorship of Porcinos FC. These collaborations exemplify Aquaservice’s commitment to demonstrating that sustainable sport is not only possible, but essential for a more environmentally responsible future.

Culture:

Aquaservice is positioned as an indispensable partner in the promotion of a more sustainable culture. From concerts to film shoots to award galas, Aquaservice’s presence at iconic cultural events demonstrates its commitment to sustainability and convenience. Through the installation of dispensers and the supply of 20-liter reusable bottles, Aquaservice offers a sustainable and convenient alternative for the hydration of organizers, guests and award winners, avoiding the generation of single-use plastics. Collaboration in renowned events such as the Goya Awards or the Feroz Awards underlines Aquaservice’s active role in promoting responsible practices in the cultural industry.

Others:

In addition to collaborations in the sports and cultural fields, Aquaservice is also committed to sustainability in other events of different nature. This collaboration as a water supplier reflects the company’s commitment to core values such as environmental responsibility and support for local communities.

The actions carried out during fiscal year 2023 in terms of sponsorships or collaborations are detailed below:

• La Vuelta and the Vuelta Femenina: Aquaservice has become a key partner of La Vuelta, both in its women’s and men’s versions. La Vuelta and Aquaservice have been working since 2021 to make the competition the most sustainable Grand Tour cycling event in the world. As a result, La Vuelta became the first stage race in which no single-use plastic bottles were used. An example of commitment to the planet, sustainable sport and the circular economy. Through Aquaservice’s bottled water system with dispenser, La Vuelta, in its men’s and women’s version, promotes responsible and sustainable consumption, demonstrating its commitment to environmental protection and the reduction of single-use plastics, specifically, since the collaboration began, they have reduced the use of this type of plastic by 94%. During 2023 La Vuelta avoided more than 3,200 kg of single-use plastic thanks to the use of Aquaservice, while the women’s competition avoided 100kg of this type of plastic.

• Porcinos F.C.: Aquaservice has started a partnership in 2023 with the Kings League Infojobs 7-a-side soccer team “Porcinos FC”, presided by the popular streamer Ibai Llanos. This partnership goes beyond the playing fields, as Aquaservice provides sustainable hydration both during matches and training sessions and in the homes of the players and the team president, being able to hydrate comfortably anywhere. Thanks to a circular system, Aquaservice ensures that the team does not generate single-use plastics when hydrating. In one year, 199 kg of single-use plastic have been avoided with this collaboration.

• Royal Spanish Handball Federation: Aquaservice is the official supplier of bottled water for the matches of the Royal Spanish Handball Federation (RFEBM), collaborating in its different competitions held in the Peninsula such as: the International Tournament of Spain, the Asobal Cup, the EHF Eurocup Match, the Queen’s Cup, the Mini Spanish Cup, the Iberian Super Cup, the European Championship Qualifiers, the Spanish Cup and the CESA. Through its hydration points, Aquaservice ensures comfortable and sustainable hydration for both the men’s (Hispanos) and women’s (Guerreras) national teams in all matches and competitions. In addition, during the summer, this collaboration extends to the international beach handball circuit, where Aquaservice distributes more than 40,000 liters of water in national venues of the Arena Handball Tour. This partnership underlines Aquaservice’s commitment to sustainable sport and its support for handball in all its forms and levels. During 2023, more than 1,500 kg of single-use plastic were avoided thanks to the partnership.

• Summer sports camps: Aquaservice is actively involved in basketball and handball summer camps, which offer children and young people the opportunity to participate in a variety of physical and sports activities, with a focus not only on improving sports skills, but also on the integral development of the participants. Aquaservice provides sustainable hydration, with no single-use plastics, and convenience by having fresh water anywhere, thus contributing to the health and well-being of attendees while promoting the importance of an active and healthy lifestyle. The summer campuses in which Aquaservice collaborated in 2023 were those of: Rudy Fernández, Marta Fernández, Pérez de Vargas, Raúl Entrerríos and José Manuel Calderón. With this collaboration, more than 500 kg of single-use plastic were avoided.

• Tatami Rugby Club: Aquaservice collaborates with Tatami Rugby Club, a rugby club founded in 1964 in Valencia. The club, with a history of success in national competitions, has been an important breeding ground for talent for Spain’s national and regional teams. The collaboration with Aquaservice, which has avoided 64 kg of single-use plastic, reflects a shared commitment to sustainable sport, providing convenient and accessible hydration during training and competitions, thus promoting player health and environmental care.

• Goya Awards: The Goya Awards, organized by the Spanish Academy of Motion Picture Arts and Sciences since 1987, are the most prominent awards in Spanish cinema. They recognize excellence in various categories such as best film, directing and acting, representing an important milestone for the country’s film industry. Aquaservice has collaborated in the Goya Awards gala by providing 1,520 liters of water in 20-liter bottles that have avoided more than 48 kg of single-use plastic, thus supporting the celebration of a cultural event without single-use plastics and promoting sustainability in the entertainment sector. Since 2020, the Spanish Film Academy has relied on Aquaservice to ensure comfortable and sustainable hydration during the event.

• Feroz Awards: The Feroz Awards, organized by the Asociación de Informadores Cinematográficos de España (AICE), represent an outstanding milestone in the Spanish audiovisual scene by recognizing excellence in film and television production in the country. Aquaservice has contributed significantly to this event by providing more than 500 liters of water in the 2023 edition, avoiding 16 kg of single-use plastic, thus ensuring sustainable hydration for attendees and supporting the initiative to develop cultural events free of single-use plastics.

• Madrid Book Fair: The Madrid Book Fair, a highly anticipated annual event, brings together the literary community in Madrid’s Retiro Park, promoting reading, cultural exchange and now, thanks to Aquaservice, environmental protection. In 2023 Aquaservice joins for the first time the Madrid Book Fair in its 82nd edition to transform the event into a more sustainable version. With Aquaservice’s circular system of bottled water with dispenser, the use of single-use plastic derived from water consumption was eliminated, avoiding more than 19 kg of this type of plastic.

• Filming of the movie based on the literary trilogy “Culpables”: Culpa Tuya, Culpa Mía, Culpa Nuestra. Aquaservice has collaborated with the filming of the movie based on the literary trilogy “Culpables”. This collaboration reflects Aquaservice’s commitment to the film industry and its support of significant cultural projects. By providing bottled water with dispenser, it encourages convenient and sustainable consumption for the production crew and cast. In this way Aquaservice contributes to the success of the production while promoting environmentally friendly practices in the entertainment industry. During filming in 2023, nearly 100 kg of single-use plastic were avoided.

• IFMA: Aquaservice has collaborated with the annual event of IFMA, the Facility Management Association, which represents an important platform for the promotion and development of Facility Management in Spain, where 1.28 kg of single-use plastic were avoided.

• Valencia Golden Awards: an event dedicated to recognizing and celebrating the culture and art of the Valencian Community. These awards highlight the positive impact of social media and the innovation of local talent, demonstrating Aquaservice’s commitment to supporting creativity and excellence in the cultural landscape. By partnering with the Valencia Golden Awards, Aquaservice reaffirms its commitment to the Valencian community and its desire to contribute to the development and recognition of local talent in an event that seeks to make Valencia an epicenter of creativity and excellence on a national level. During the event, thanks to the use of Aquaservice’s circular system, 2.56 kg of single-use plastic were avoided.

• Raúl Ituarte: Aquaservice during 2023 started collaborating with the Big Circuit Cheste event organized by Raúl Ituarte, an expert with more than twenty years of experience in the organization of automotive events. Aquaservice joins this initiative by providing high quality water to participants and attendees, thus reinforcing the message of responsibility and commitment to road safety in the automotive field. Thanks to this collaboration, 3.84 kg of single-use plastic were avoided.

* The calculation has been made with an estimate of the same service with 0.5-liter single-use plastic bottles.

a) Committed to the UN Goals

The UN Sustainable Development Goals, known by their acronym SDGs, encourage all members of society to work actively to achieve the 17 goals on which to build a truly sustainable world.

These goals are applicable by both UN constituents and civil society representatives. Aquaservice is committed to these 17 goals with an action plan to achieve each objective.

UN Objectives	AQUASERVICE shares
1- End of poverty*.	Compensation projects. Fair and equal wages (Equality Plan). Development of social economy.
2- Zero Hunger	Contribution to the Food Bank and fair trade. Sustainability of indigenous populations that grow coffee.
3- Health and wellness	Maximum quality and traceability of its products. Physiotherapy, stretching and pilates program for personnel.
4- Quality education	Talent Management Department. In Aquaservice there is continuous training for all employees.
5- Gender equality	Equal pay policies. Use of non-sexist language.
6- Clean water and sanitation. *	Calculation of the water footprint. Responsible and efficient use of water resources.
7- Affordable and non-polluting energy *.	Use of GDO energy. Commitment to energy efficiency – Inexhaustible and totally environmentally friendly. Aquaservice’s photovoltaic panels allow you to enjoy a clean energy, without emissions, that takes advantage of nature’s resources to take care of it and thus cover your energy consumption with a renewable source.
8- Decent work and economic growth. *	Fair and equal wages (Equality Plan).
9- Industry, innovation and infrastructure	Adoption of technologies for the development of a sustainable industry. Creation of an innovation department.
10- Reduction of inequalities	Labor integration of people with disabilities. Equal salaries for staff and positions of responsibility.
11- Sustainable cities and communities.	Integration of the largest hybrid delivery fleet in Spain. Reduction ofCO2 emissions.
12- Responsible production and consumption *.	Development of a circular economy that collects, reuses and recycles its products.
13- Climate action *.	Carbon footprint. Offset projects. Opening of branches and reduction of transportation.
14- Underwater life	100% recyclable products. They do not end up in the sea.
15- Life of terrestrial ecosystems	Zero-paper policy, efficient use of resources and clean energies Goal: zero paper consumption. At Aquaservice, both sales and delivery teams work with digital devices that save unnecessary paper. Electronic delivery notes and invoices contribute to reducing cellulose consumption, thus avoiding the felling of trees.
16- Peace, justice and solid institutions	Corporate governance. Compliance integration: monitoring and best practices of Aquaservice’s actions.
17- Alliances to meet objectives.

b) Commitment with supplier companies

By 2023, the organization has identified as a priority the application of controls and policies to its suppliers regarding social, equality and environmental issues. This applies both to its suppliers at national level and in European Union and international countries.

c) Commitment to the customer portfolio

Since the birth of the company, its activity has been guided by the same philosophy: to place the customer at the center of the activity. For this reason, the commitment to all the people who make up the Aquaservice customer portfolio is transcribed in the daily effort to offer the best possible service. With a punctual, quick attention that translates into a reinforcement of the feeling of comfort that an Aquaservice customer must experience.

Supported by the value of Attitude, typical of the Aquaservice culture, every contact established with the customer tries to provoke maximum satisfaction and this applies both from a commercial visit, to the delivery of bottles with a smile or, of course, with a dynamic attention (telephone or digital) with a close attitude, active listening and resolute.

Aquaservice has a “Customer Experience” team, which works to satisfy the doubts, complaints and/or needs of its client portfolio. We have a complaints system that is channeled through the Customer Service department; once the customer has contacted us, either by e-mail, telephone or through the application, the Customer Service department analyzes the case and generates a ticket in the computer system, a solution can be provided directly in the same conversation or the incident can be forwarded to the appropriate department. Once the incident is resolved, it is indicated in the system and the ticket is closed.

During fiscal year 2023, Aquaservice received a total of 150,318 customer requests and/or complaints (137,814 in 2022), of which practically 100% were resolved by the Customer Experience team.

At the same time, Aquaservice works to offer its customers the highest quality and safety in its products within a framework of maximum respect for nature where the person who enjoys the service is aware that opting for the Aquaservice service is to contribute to a circular economy system where it works to generate zero waste to the environment.

d) Tax information

In 2023, Aquaservice posted a pre-tax profit of €17.48 million (€11.73 million in 2022) and the after-tax profit was €13.74 million (€9.28 million in 2022).

Aquaservice had an income tax expense of EUR 3,734,849 in 2023 (EUR 2,456,239 in 2022). In 2023 it has benefited from deductions for research and development and technological innovation in the amount of 163 thousand euros (219 thousand euros in 2022). In addition, Note 13 to the consolidated financial statements contains a reconciliation of the corporate income tax expense, detailing the amount paid for corporate income tax, as well as the generation and reversal of deferred tax assets and liabilities during the last two fiscal years.

Aquaservice has benefited from public subsidies for job creation in the amount of 5 thousand euros during fiscal year 2023 (21 thousand euros in fiscal year 2022).

Aquaservice complies with its tax obligations. In this regard, in addition to the payment of corporate income tax, during 2023 it has made payments amounting to €23.5 million (€17.9 million in 2022) to the social security and has made income tax payments on behalf of its employees of €8 million (€6.9 million in 2022).

6-INFORMATION ON HUMAN RIGHTS AND THE FIGHT AGAINST CORRUPTION AND BRIBERY

Aquaservice is committed to compliance with current legislation, respect for people and ethical behavior in the development of its activity.

As described in section 5 of Social Commitment, Aquaservice is committed to promoting the UN Sustainable Development Goals and promoting the achievement of the 2030 Agenda, promoting, in this case, Human Rights and equality in its management. The Company also promotes and complies with the ILO fundamental conventions (conventions related to respect for freedom of association and the right to collective bargaining, elimination of discrimination in employment and occupation, elimination of forced or compulsory labor and effective abolition of child labor).

In this regard, in 2020 the Board of Directors approved the implementation of the Organization and Management Model for the Prevention of Criminal Risks, which includes measures for the fight against corruption and bribery. To this end, a thorough analysis of each area has been carried out with the aim of establishing procedures to achieve effective control against behaviors that may involve a risk of criminal acts for all company personnel. These risks are included in the Risk Map, which evaluates the probability that the risks identified may materialize. During the year 2020, the company implemented the Compliance Committee and launched the Code of Conduct, which establishes basic performance criteria to which Aquaservice is committed as a company, ensuring that its employees and managers apply them in the performance of their work activities. During the 2021 fiscal year, a whistleblower channel was also implemented. This channel allows reporting possible irregular or unethical conduct or conduct that goes against the principles established by the Code of Conduct.

The company is not an obliged subject for the purposes of Law 10/2010, of April 28, on the Prevention of Money Laundering and, consequently, a specific policy has not been developed within the Organization and Management Model for the Prevention of Criminal Risks, however, this crime is analyzed in the Risk Map prepared by Aquaservice.

During fiscal year 2023, Aquaservice has collaborated with various foundations and non-profit organizations (as described in section 5. Social Commitment). The contributions made were as follows:

• Randstad Foundation, to promote the social inclusion of people with disabilities (183,940 euros).

• Royal Spanish Tennis Federation (‘135,000)

• Asindown, for the inclusion of people with Down Syndrome (‘41,725)

• Fundación Lab, to promote innovation and entrepreneurship in the Valencian Community (30,000 euros).

• Asociación Española Contra el Cáncer, grant for cancer research and Run Cáncer Valencia (8,823 euros).

• Asociación Mamás en acción, for various social actions (7,362 euros).

• AVAPACE Foundation, to continue helping children with cerebral palsy and their families (5,000 euros).

• Mundo 21 Foundation, for the fight against social exclusion (3,542 euros).

• Edem Foundation, for various social actions (‘3,000)

• CRE100DO Foundation, for various social actions (3,000 euros)

• Fundación Instituto de Salud Global de Barcelona, Business Alliance for Childhood Vaccination (3,000 euros)

• Red Cross, for the “Aid to Morocco” project (2,000 euros).

• Activate Sports Association, for the inclusion of adapted cycling (1,534 euros).

• Assistance and guidance to those affected by traffic accidents (1,500 euros)

• Payaospital Association, which works every day to make children in hospitals in the Valencian Community smile (1,500 euros).

• Valencia Club de Fútbol Foundation (1,100 euros)

• Diversos Association, to assist in the integration of people with functional disabilities (500 euros).

• Fundación Ayuda a una familia (300 euros)

During fiscal years 2023 and 2022, there have been no non-compliances with environmental or data protection legislation, and no cases of corruption, bribery, discrimination or human rights violations have been identified.

Annex

Index of contents required by Law 11/2018, of December 28, amending the Commercial Code, the revised text of the Capital Companies Act approved by Royal Legislative Decree 1/2010, of July 2, and Law 22/2015, of July 20, on Auditing of Accounts, regarding non-financial information and diversity.

General areas

Ambito		Standard used	Report pages
Business Model	Description of the business model: – Business environment – Organization and structure – Markets in which it operates – Objectives and strategies – Main factors and trends that may affect its future evolution	GRI 102-2 GRI 102-4 GRI 102-6 GRI 102-14 GRI 102-15	2-4
Main risks and impacts identified	– Risk management – Analysis of risks and impacts related to key issues	GRI 102-15	4-5

Environmental issues

Ambito		Standard used	Report pages
Management approach
Environmental management	Current and foreseeable effects of the company’s activities.	GRI 103	17-18
	Environmental assessment or certification procedures	GRI 102-11 GRI 102-29 GRI 102-31
	Resources dedicated to environmental risk prevention	GRI 103
	Application of the precautionary principle	GRI 102-11
	Amount of provisions and guarantees for environmental risks	GRI 307-1
Contamination	Measures to prevent, reduce or remediate carbon emissions (also includes noise and light pollution)	GRI 103 GRI 302-4 GRI 302-5 GRI 305-5	18-20
Circular economy and waste prevention and management	Measures for prevention, recycling, reuse, other forms of recovery and disposal of wastes	GRI 103-2 GRI 301-2 GRI 301-3 GRI 306-2	18-20
	Actions to combat food waste
Sustainable use of resources	Water consumption and water supply in accordance with local constraints	GRI 303-1 GRI 301-1 GRI 302-1 GRI 302-4 GRI 302-5	20-21
	Consumption of raw materials and measures taken to improve the efficiency of their use
	Direct and indirect consumption of energy
	Measures taken to improve energy efficiency
	Use of renewable energies
Climate change	Significant elements of the greenhouse gas emissions generated	GRI 305-1 GRI 305-2 GRI 305-3	18-20
	Measures taken to adapt to the consequences of climate change	GRI 102-15 GRI 103 GRI 305-5
	Voluntary reduction targets	GRI 103-2
Biodiversity protection	Actions taken to preserve or restore biodiversity	GRI 103-2	20-21
	Impacts caused by activities or operations in protected areas	GRI 304-2

Social and personnel issues

Scope		Standard used	Report page
Management approach
Employment	Number totalnumber and distribution of employees by gender, age, country and professional category	GRI 102-7 GRI 102-8 GRI 405-1	6
	Number total and distribution of employment contract modalities	GRI 102-8	7
	Average annualaverage of permanent, temporary and part-time contracts by gender, age and professional category.	GRI 102-8 GRI 405-1	7-8
	Number of dismissals by gender, age and professional category.	GRI 401-1	9
	Wage gap	GRI 405-2	8
	Averagecompensation by gender, age, and employee category.	GRI 405-2	8-9
	Remuneration averageremuneration of board members by sex	GRI 102-35	9
	Remuneration averageremuneration of board members by sex	GRI 102-35
	Implementation of work disconnection policies	GRI 103	15-16
	Employees with disabilities	GRI 405-1	10
Work organization	organization of working time	GRI 102-8	15
	Number of absentee hours	GRI 403-2	14
	Measures aimed at facilitating the enjoyment of work-life balance and encouraging the co-responsible exercise of work-life balance by both parents.	GRI 103-2	15-16
Health and Safety	Conditions occupational health and safety conditions	GRI 103-2	12-14
	Number of occupational accidents and occupational diseases by gender, frequency and severity rate by gender.	GRI 403-2	13-14
Social relations	Organization of social dialogue, including procedures for informing and consulting with staff and negotiating with them	GRI 102-43 GRI 403-1	15-16
	Percentage of employees covered by collective bargaining agreements by country.	GRI 102-41	16
	Balance of collective bargaining agreements, particularly in the field of occupational safety and health	GRI 403-1 GRI 403-4
Training	Policies implemented in the training field	GRI 103-2 GRI 404-2	11-12
	Number of total hours of training by employee category.	GRI 404-1	11
Universal accessibility for people with disabilities		GRI 103-2	10
Equality	Measures taken to promote equal treatment and opportunities for women and men	GRI 103-2	9-10
	Equality plans measures taken to promote employment, protocols against sexual harassment and gender-based harassment	GRI 103-2 GRI 404-2
	Integration and universal accessibility of persons with disabilities	GRI 103-2
	Policy against all types of discrimination and, where appropriate, diversity management	GRI 103-2 GRI 406-1

Information on respect for human rights

Ambito	Standard used	Report pages
Management approach
Implementation of human rights due diligence procedures	GRI 102-16 GRI 102-17 GRI 103-2	27-28
Prevention of the risks of human rights violations and, where appropriate, measures to mitigate, manage and redress possible abuses committed	GRI 103-2 GRI 412-1	27-28
Complaints of human rights violations	GRI 406-1	27-28
Promotion and enforcement of the provisions of the ILO core conventions related to respect for freedom of association and the right to collective bargaining, the elimination of discrimination in respect of employment and occupation, the elimination of forced or compulsory labor, and the effective abolition of child labor.	GRI 407-1 GRI 408-1 GRI 409-1	27-28

Information related to the fight against corruption and bribery

Ambito	Standard used	Report pages
Management approach
Measures taken to prevent corruption and bribery	GRI 103-2	29-30
Measures to combat money laundering	GRI 103-2	29-30
Contributions to foundations and nonprofit organizations	GRI 413-1	29-30

Company information

Scope		Standard used	Report pages
Management approach
Company commitments to sustainable development	Impact of the company’s activities on employment and local development.	GRI 103-2	21-27
	Impact of the company’s activities on local populations and the territory	GRI 103-2
	Relationships maintained with local community stakeholders and the modalities of dialogue with them	GRI 413-1
	Actions of association or sponsorship	GRI 102-12 GRI 102-13
Subcontracting and suppliers	Inclusion in the purchasing policy of social, gender equality and environmental issues.	GRI 103-3	28
	Consideration in relations with suppliers and subcontractors of their social and environmental responsibility.	GRI 103-2 GRI 414-1
	monitoring and auditingsystems and audit results	GRI 308-2 GRI 414-2
Consumers	Measures for the health and safety of consumers	GRI 103-2 GRI 416-1	28-29
	dunningsystems	GRI 102-17 GRI 103-2
	Complaints received and complaint resolution	GRI 103-2	29
Tax information	Benefits obtained country by country	GRI 201-1	29
	Taxes on profits paid	GRI 201-1
	Subsidies  publicsubsidies received	GRI 201-4