Supplier Sustainability Report (SSR)

2025

SANTIGA LIPIDS

Descriptive data on the organisation

VSME Ref. (CSRD-EU): A-B1.012

Corporate center.Headquarters of SANTIGA LIPIDS

Main activity center.

VSME Ref. (CSRD-EU): B1.006,,, B1.007, B1.010 - GRI Standard: 2-1, 2-6, 2-7, 2-8

Organization and activities

CORPORATE CENTER: Ctra. B-141, Km 4.3 08130 Santa Perpètua de Mogoda (Barcelona) – Number of employees: 221

MAIN PLACE OF WORK: Torrearenillas Street, S/N, 21080 Palos de la Frontera, Huelva – Number of employees: 78

OTHER CENTERS | No. of workers: 0 | MAIN ACTIVITY:

Manufacture of oils, vegetable and animal fats (except olive oil)

ACTIVITY GROUP: Food products, MANUFACTURED GOODS, GOODS, Other manufactured goods

CNAE: 1044

Main families of products or services

Refined products

Maquilas

By-products

Raw material

Production volumes per product/service family
VSME Ref. (CSRD-EU): C1.001

Refined products: 438,516 tons

Maquilas: 80,616 tons

By-products: 19,003 tons

Raw material: 71,469 tons

MAIN WEBSITE: https://www.lipsa.es/

Social information

Link here to our main social networks.

PERSONNEL STRUCTURE

AGE REPRESENTATION

VSME Ref. (CSRD-EU): B1.011

VSME Ref. (CSRD-EU): A-B1.006 - GRI Standard: 102-46 /

Scope of the Report Right Supply 26000

RS26000 REPORT COVERAGE

GRUPO LÍPIDOS SANTIGA, S.A. and its subsidiaries

SCOPE:

VSME Ref. (CSRD-EU): C2.002 - GRI Standard: 2-9, 2-12, 2-14

Governance

ESTRUCTURA DE GOBERNANZA:

Lípidos Santiga, S.A. and its subsidiaries constitute a group of companies operating in the vegetable oils and fats sector. The parent company of this group of companies is Lípidos Santiga.

S.A. (hereinafter LIPSA). The Group's subsidiaries are LÍPIDOS SANTIGA HUELVA, S.L., LIPSA USA, LLC., and LIPSA AMERICA, CORP.

LIPSA, S.A., the parent company of the group, has a collegiate management body formalized in its Board of Directors and has an operational Management Committee made up of professionals who are specialists in the different

areas of the company. This committee has decision-making power in matters of sustainability in accordance with the established strategy and the supervision and promotion of its sustainability plans and programs. It is also responsible for knowing

and be informed of material aspects relevant to the organization that may generate risks in these areas.

Ref. GRI Standard: 2-3

Contact regarding this report

CONTACT PERSON: Josep Antoni Ortiz – Position: Dirección de Recursos Humanos

Direct phone: Mail: jaortiz@lipsa.es

I am pleased to present our new Progress Report / COP (Communication On Progress), which documents the firm commitment of the COMPANY NAME to sustainable development, as well as the transformation of our values into actions and results of good corporate governance.

COMPANY NAME (TRADE NAME) thus demonstrates its continued support for the ten principles of the Global Compact on Human Rights, Labor Rights, the Environment, and the fight against corruption, adopting the 2030 Agenda and the Sustainable Development Goals as the main guide for its implementation.

The COP we present to you is published 100% online through theRightSupply.netdigital platform and covers the fundamental topics established by theISO 26000standardoncorporate social responsibility. The information and data declared therein have been verified by ECOMUNDIS's auditing services, certifying the annual progress ofTRADE NAMEin the non-financial matters described.

I would like to thank the work and talent of all the staff of our organization, as well as the support of our collaborators, suppliers and stakeholders.

We hope that the information included is of interest to you, please find attached a QR-link as a link to the full report.

Management statement

SUSTAINABILITY STRATEGY: LIPSA_Action-Plan-2025-2026-2fc3ac25-1.pdf

Compliance with legal provisions

	Ref. GRI Standard: 307
	LÍPIDOS SANTIGA has the necessary authorizations/licenses/communications to carry out its activities.

RSs: 10

Legal Compliance Management

	Ref. GRI Standard: 205, 307, 419
	LÍPIDOS SANTIGA offers a service to keep you up to date with applicable regulations and legal requirements.

GRI Standard Ref: 2-27

RSs: 10

	GRI Standard Ref: 414

Supplier sustainability assessment (including the core subjects of ISO 26000)
SUPPLIER EVALUATION SHOULD BE ANNUAL OR BIANNUAL AND SHOULD INCLUDE A MINIMUM OF 50% OF STRATEGIC SUPPLIERS, REPRESENTATIVE OR DIRECTLY RELATED TO THE PRODUCTION OR PROVISION OF SERVICES. THE CONTENTS OF THE EVALUATION SHOULD INCLUDE HUMAN RIGHTS, LABOR PRACTICES, ENVIRONMENT, FAIR OPERATIONS, CONSUMER/CUSTOMER ISSUES, COMMUNITY DEVELOPMENT AND CORPORATE SOCIAL RESPONSIBILITY GOVERNANCE.
	SANTIGA LIPIDS Does not use the Right Supply platformSupply evaluate its suppliers.

Evaluation of relevant or material impacts on the supply chain

	VSME Ref. (CSRD-EU): C1.003 - GRI Standard: 308
	LÍPIDOS SANTIGA conducts regular and documented environmental assessments of its suppliers, with no established frequency.


	RSs: 25

References to the GRI Standard are included in report RS26000 as a guide.

Our commitment and values

GRI Standard Ref: 2-22

VSME Ref. (CSRD-EU): B2.003, B2.001 - GRI Standard: 102-16

Adherence to the principles of Corporate Social Responsibility of the ISO 26000

Our organization is committed to the Sustainable Development Goals of Agenda 2030.

To this end, it adopts the principles established by the ISO 26000 standard as a Guide to Social Responsibility.

Accountability
Transparency
Ethical behaviour
Respect for the interests of stakeholders
Respect for the principle of Compliance
Respect for international standards
Respect for Human Rights

Strategy and key elements of sustainability taken into account

VSME Ref. (CSRD-EU): C1.004

GRI Standard Ref: 2-23

Adherence to the principles of the Global Compact

The organization is committed to the following principles, whether or not it is officially registered with the Global Compact. Adherence or continued participation is recommended.

1	LÍPIDOS SANTIGA supports and respects the protection of internationally recognized fundamental human rights within our sphere of influence.
2	LÍPIDOS SANTIGA guarantees that it will not provide cover or collude with other companies that violate human rights.
3	LÍPIDOS SANTIGA is committed to freedom of association and the effective recognition of the right to collective bargaining.
4	LÍPIDOS SANTIGA is committed to eliminating all forms of forced or compulsory labor.
5	SANTIGA LIPIDS is committed to the eradication of child labor.
6	LÍPIDOS SANTIGAis committed to the abolition of discriminatory practices in employment and occupation.
7	LÍPIDOS SANTIGA maintains a preventive approach that promotes environmental protection.
8	LÍPIDOS SANTIGA encourages initiatives that promote greater environmental responsibility.
9	LÍPIDOS SANTIGA promotes the development and dissemination of environmentally friendly technologies.
10	LÍPIDOS SANTIGA establishes functions and controls to ensure the absence of corruption in all its forms, including extortion and bribery.

Certificationsaccredited by LÍPIDOS SANTIGA

VSME Ref. (CSRD-EU): B1.005 - GRI Standard: 3.3d

The icons included here are intended to recognize the certificates that the organization is accredited with, and do not constitute a reliable representation of its graphic marks or its seals of guarantee.

SUSTAINABILITY PLANS AND STRATEGIES

LIPSA_Action-Plan-2025-2026-2fc3ac25-1.pdf

PDF • March 18, 2026

SG - CSR REPORTS

NFRD.pdf

PDF • March 18, 2026

RS26000

RS26000-LIPSA-2025-2.pdf

PDF • March 18, 2026

⚪ RSs: 140

Environmental sustainability in the value chain

Agenda 2030: Sustainable Development Goals Mapping

VSME Ref. (CSRD-EU): B1.011, C1.002, C1.003 - GRI Standard: 2-7, 301-01

GEOLOCATION OF HUMAN CAPITAL AND MAIN RESOURCES

SPECIFIC DATA

Ref. GRI Standard: 301-1

Origin of Major Raw Materials

⚪ Unrefined vegetable oils and fats:

⚪ Forest wood:

⚪ Bentonite:

⚪ Various chemicals:

⚪ Catalysts:

Origin of the main products distributed:

⚪ Refined products:Spain

⚪ Maquilas:Spain

⚪ By-products:Spain

⚪ Raw material:Spain

GRI Standard Ref: 3-3

Description of the main actual and potential impacts:

AGENDA 2030 AND LIFE CYCLE PERSPECTIVE
Location of SDG in the different phases of the product or service life cycle.

EXTRACTION AND TRANSPORT OF RAW MATERIALS

SDG - Agenda 2030

INTERMEDIATE MANUFACTURE OF COMPOUNDS/COMPONENTS

SDG - Agenda 2030

IN-HOUSE MANUFACTURE AND SERVICE

SDG - Agenda 2030

LOGISTICS, TRANSPORT AND DISTRIBUTION

SDG - Agenda 2030

CUSTOMER AND CONSUMER USE

SDG - Agenda 2030

DISPOSAL, RECYCLING AND REUSE

SDG - Agenda 2030

GRI Standard Ref: 3-3d

Standardized Environmental Management Systems and Equipment


	LÍPIDOS SANTIGA has one or more people with responsibilities in the area of sustainability.
	LÍPIDOS SANTIGA has working groups or management committees that plan actions related to sustainability.
	LÍPIDOS SANTIGA has a sustainability induction and training plan in place.
	SANTIGA LIPIDS The organization has an up-to-date Environmental Policy that is applied by all employees.
	LÍPIDOS SANTIGA has implemented measures to reduce its environmental impact.
	LÍPIDOS SANTIGA conducts internal audits of its environmental management and undergoes external audits in this area.

	RSs: 59

Standardized Energy Management Systems


	LÍPIDOS SANTIGA does not have and does not plan to implement an Energy Management System.

	RSs: 0

Buy Green (supplies, equipment, facilities(e.g., machinery, raw or ancillary materials).


	LÍPIDOS SANTIGA applies green purchasing criteria to more than 50% of its total purchasing volume.
	Our fleet of vehicles does NOT have electric vehicles.
	RSs: 20

Sustainable mobility plans


	LÍPIDOS SANTIGA has not implemented any mobility plan among its employees to reduce the impact of transportation.

	RSs: 0

Sustainable buildings and infrastructure


	LÍPIDOS SANTIGA does not have any certification of efficiency or sustainability for its infrastructure and buildings.

	RSs: 0

Other non-standardized environmental management systems

Environmental design and development of products and services


	The products/services provided by LÍPIDOS SANTIGA have certifications that guarantee officially recognized environmental improvements.

Environmental and sustainability improvements introduced in the design of the product or service


	In our Sustainability Policy, we commit to protecting High Carbon Stock (HCS) areas and High Conservation Value (HCV) areas, as well as avoiding planting on peatlands and promoting programs to reduce greenhouse gas emissions. The purchase of sustainable raw materials adhering to a No Deforestation, No Peatlands, No Exploitation (NDPE) Policy contributes to environmental protection by helping achieve the goal of zero deforestation. As part of this public commitment to increase transparency in our supply chain, LIPSA has been disclosing traceability data for our palm oil and derivatives supply chain since 2017. By 2025, we have achieved 100% traceability back to the plantation. On the other hand, our efforts against deforestation began much earlier. In order to comply with the EUDR (EU Deforestation Regulation) and to ensure a sustainable supply chain based on the protection of forests and biodiversity, we have focused on achieving a 100% verified deforestation-free palm oil supply chain by 2025.

Design for the Circular Economy

	Ref. GRI Standard: 301
	RAW MATERIALS. Some of the raw or auxiliary materials purchased by LÍPIDOS SANTIGA come from recycling processes.
	PACKAGINGSome of the packaging used for LÍPIDOS SANTIGA products comes from recycling processes.
	PACKAGINGAll waste generated by LÍPIDOS SANTIGA packaging, after use or disposal, can be recycled.
	PACKAGINGSSome of the packaging used for the logistics and distribution of LÍPIDOS SANTIGA products comes from recycling processes.
	PACKAGINGSAll waste generated by LÍPIDOS SANTIGA packaging, after use or disposal, can be recycled.
	WASTEAll waste generated by LÍPIDOS SANTIGA products or services after use by the customer or consumer can be recovered.

Process Emission Recovery


	The emissions generated by LÍPIDOS SANTIGA processes are NOT recovered for other processes.

Water recovery and use

	Ref. GRI Standard: 303-1
	Less than 25% of the wastewater generated in LÍPIDOS SANTIGA's processes is recovered for other processes.

Other Improvements in Circular Economy

	VSME Ref. (CSRD-EU): B7.001
	In 2019, LIPSA took a decisive step forward by transforming its Huelva refinery into the largest plant of its kind for processing any type of raw material, whether vegetable oils, waste, or C3 animal fats, for use in biofuel. Our refinery in Huelva is the largest advanced biofuel feedstock pretreatment plant in Europe, with a capacity of 1.1 million tons. At our facilities, we process waste such as palm oil mill effluent (POME), used cooking oil (UCO), and category 3 animal fats, as well as vegetable oils. These materials are distributed for use in the manufacture of biofuels (FAME, HVO, SAF), closing the loop as a circular economy process and making the most of the materials.


	RSs: 75

Acquisition and production of renewable energy

	Ref. GRI Standard: 302-1
	LÍPIDOS SANTIGA's energy consumption comes partly from renewable sources (up to 25% of total consumption).

Origin of the renewable energies acquired or produced


	Electricity
	Biomass Own production
	Purchased from third parties

RSs: 10

Life Cycle Analysis of products and services


	LÍPIDOS SANTIGA does not currently have, nor does it plan in the short term to carry out, a life cycle analysis of its products or services.

References and validated impact categories


	RSs: 0

Carbon footprint of products and organization

	VSME Ref. (CSRD-EU): B3.003 , B3.004 , C3.014 - GRI Standard: 305
	LÍPIDOS SANTIGA has calculated the carbon footprint of some of its products or services, or of its organization, under the 1+2+3 Scope by means of a recognized standard or reference.


	Carbon Footprints by Products/Services \| Type of Scope \| Unit Value \| Calculation Methodology



	Organizational Carbon Footprint \| Scope type \| Unit value \| Calculation methodology

	39.962 – CO2eq (MITECO 2024) 12.281 – CO2eq (MITECO 2024) - – CO2eq (TO BE CALCULATED)

	RSs: 7

Description of the evaluated CO2eq. emissions inventory

In 2025, Scope 1 and 2 emissions were calculated for Santiga and Huelva using the MITECO calculator with the 2024 emission factors (since the NFRD report NFRD prepared before the 2025 emission factors were published)

Scope 1: 39,962 tCO2eq

Scope 2: 12,281 tCO2eq

Water Footprint

	Ref. GRI Standard: 303-1
	LÍPIDOS SANTIGA does not currently calculate its water footprint for any of its products, services, or organization, nor does it plan to do so in the near future.

	Water Footprints by Products/Services \| Unit Value \| Calculation Methodology




	Water footprints of organization by Products/Services \| Unit value \| Calculation methodology



	RSs: 0

Sustainability or Corporate Social Responsibility Reports


	Report:
	LÍPIDOS SANTIGA communicates its sustainable and environmental performance externally by preparing and publishing third party validated reports.

	Web or link to the Sustainability Report, if available: Link



	RSs: 50

	LÍPIDOS SANTIGA uses the Right Supply platformSupply assess its Sustainability Index.
	RSs: 100

Environmental indicators

Waste generation VSME Ref. (CSRD-EU): B7.002 to B7.005

WASTE BY TYPE

WASTE BY DESTINATION AND MANAGEMENT

	TOTAL WASTE GENERATION (Tons/t)
	2025 Slight improvement >5% ⚪ RSs: 5 Ref: 2024: 0.05		0,04 t/t

	FRACTION OF WASTE MANAGED AS A BYPRODUCT
	2025 Substantial improvement >25% ⚪ Substantial improvement >25% ⚪ Substantial improvement RSs: 10 Ref: 2024: 0	0 %

	RECOVERED WASTE FRACTION
	2025 Invariant data (+/- 5%) ⚪ RSs: 0 Ref: 2024: 98.51	100 %

	WASTE FRACTION INCINERATED:
	2025 Invariant data (+/- 5%) ⚪ RSs: 0 Ref: 2024: 0	0 %

	WASTE FRACTION TO LANDFILL
	2025 Invariant data (+/- 5%) ⚪ RSs: 0 Ref: 2024: 1.49	0 %

	COEFFICIENT OF USE OF PACKAGING (KR/KP)
	2025 Evolution not available ⚪ RSs: -1 Ref: 2024:		KR/kp

Energy consumption VSME (CSRD-EU) Ref.: B3.001, B3.002

ENERGY CONSUMPTION

RENEWABLE ENERGIES

	TOTAL ENERGY CONSUMPTION (ELECTRICITY, NG, LPG...)/t)
	2025 Slight improvement >5% ⚪ RSs: 5 Ref: 2024: 0.25	0.23 MWh/t

	RENEWABLE ENERGY PRODUCED (MWh)
	2025 Substantial improvement >25% ⚪ RSs: 10 Ref: 2024: 42,892	57,355 MWh

	% RENEWABLE ENERGY CONSUMED (of total)
	2025 Substantial improvement >25% ⚪ RSs: 10 Ref: 2024: 18	35.74 %

_CO2emissions VSME Ref. (CSRD-EU): B3.003, B3.004, C3.015, C3.016, C3.017

SCOPES AND GEI EMISSIONS

	TOTAL CO2 EMISSIONS (Scope 1+2)
	2025 Data invariant (+/- 5%) ⚪ RSs:0 Ref: 2024: 34,800 (Santiga only)	52,243 (Santiga + Huelva) t

	TOTAL CO2 EMISSIONS (Scope 1+2+3)
	2025 Evolution not available ⚪ RSs: -1 Ref: 2024: 1,478,260		t

	OFFSET EMISSIONS
	2025 Invariant data (+/- 5%) ⚪ RSs: 0 Ref: 2024: 0		0 t

Water consumption and discharge VSME Ref. (CSRD-EU): B6.001

ORIGIN OF WATER

WATER CONSUMPTION

	TOTAL WATER CONSUMPTION (^m3/t)
	2025 Worsening >5% ⚪ RSs: -5 Ref: 2024: 0.36		0.40 ^m³/t

	INDUSTRIAL DISPOSAL (^m3/t)
	2025 Invariant data (+/- 5%) ⚪ RSs: 0 Ref: 2024: 0.29		0.28 ^m³/t

Circular economy data. Source materials UPstream

	COMPOSITION IN HAZARDOUS SUBSTANCES
	2025 Evolution not available ⚪ RSs: -1 Ref: 2024:		%

	COMPOSITION IN RECYCLED RAW MATERIALS (%)
	2025 Evolution not available ⚪ RSs: -1 Ref: 2024:		%

Circular economy data. Finished product DOWNstream

RESOURCE CONSUMPTION

TYPE OF MATERIALS

	PRODUCT RECYCLABILITY (%)
	2025 Evolution not available ⚪ RSs: -1 Ref: 2024:		%

Green taxonomy. Eligibility and alignment.

Eligibility and taxonomic alignment

⚪ RSs: 20

ISO 26000. Corporate Social Responsibility

VSME Ref. (CSRD-EU): B2.006 - GRI Standard: 2-29, 3-1, 3-2 - Ref. ESRS(CSRD):

* NOTE: Negative impact values (above the 0-axis) and positive impact values (below the 0-axis) are shown. Use the RELATIVE IMPORTANCE % selector to filter by relevance of DOUBLE MATERIALITY.

RELATIVE IMPORTANCE % :

wdt_ID	TYPOLOGY	YEAR	STAKEHOLDERS	THRESHOLD VALUE	USER ID	NEIS-THEMATICS	DESCRIPTION	SEVERITY / SCALE	PROBABILITY / OCCURRENCE	REMEDIABILITY AND CONTROL	SCOPE / EXTENSION	STAKEHOLDER OPINION	FINANCIAL MATERIALITY	DOBLEMAT	MAT_IMPACT	DOBLEMAT% DOBLEMAT% DOBLEMAT% DOBLEMAT% DOBLEMAT% DOBLEMAT	related_wdt_ID
757	POTENTIAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, DIRECT SUPPLIERS OF RAW MATERIALS, DIRECT SERVICE PROVIDERS, REGULATORY AGENCIES, RISK ANALYSTS AND INSURERS, NATIONAL ENTITIES, INTERNATIONAL ORGANIZATIONS, SOCIAL ENTITIES	1,000	2.103	63. S2: Child labor in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	5	4	3	20	4	5	5.333,333	1.066,667	100	63
758	POTENTIAL, VALUE CHAIN	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, DIRECT SUPPLIERS OF RAW MATERIALS, NATIONAL ENTITIES, INTERNATIONAL ORGANIZATIONS, SOCIAL ENTITIES	1,000	2.103	64. S2: Forced labor in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	5	3	3	20	4	5	4.000,000	800,000	75	64
791	REAL	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, REGULATORY AGENCIES, LOCAL ENTITIES, NATIONAL ENTITIES	1,000	2.103	108. G1: Compliance and transparency	Internal or external regulatory or legal non-compliance.	4	5	4	20	3	5	3.000,000	600,000	56	108
723	REAL, VALUE CHAIN	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, WORKS COUNCIL, DISTRIBUTORS, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, USERS, CONSUMERS, DIRECT SUPPLIERS OF RAW MATERIALS, DIRECT SERVICE PROVIDERS, REGULATORY AGENCIES, BANKS AND FINANCIAL INSTITUTIONS, RISK ANALYSTS AND INSURERS, SOCIAL ENTITIES	1,000	2.103	30. E5: Resource inputs, including resource utilization	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	1	5	3	50	4	3	2.000,000	666,667	37	30
734	REAL	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, OWN EMPLOYEES, WORKS COUNCIL, HEALTH AND SAFETY COMMITTEE, UNION REPRESENTATIVES, REGULATORY AGENCIES, ETC.	1,000	2.103	40. S1: Health and safety of own workers	Ensure the safety and health of workers.	2	5	3	25	4	3	2.000,000	666,667	37	40
694	POTENTIAL, VALUE CHAIN	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, HEALTH AND SAFETY COMMITTEE, BANKS AND FINANCE COMPANIES, RISK ANALYSTS AND INSURERS, RESEARCH AND INNOVATION INSTITUTIONS, INTERNATIONAL ORGANIZATIONS, ETC.	1,000	2.103	01. E1: Adaptation to climate change		2	3	4	75	4	2	1.800,000	900,000	33	1
711	POTENTIAL, VALUE CHAIN	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, HEALTH AND SAFETY COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS, AND INSURERS	1,000	2.103	18. E4: Climate change and ecosystems	Actions that contribute to climate change and ecosystems through the emission of greenhouse gases or accidental spills.	4	3	4	20	3	5	1.800,000	360,000	33	18
698	POTENTIAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURERS, ENVIRONMENTAL ENTITIES	1,000	2.103	05. E2: Water pollution	Pollution of water discharged into the natural system from our treatment plant	4	4	4	25	4	2	1.600,000	800,000	30	5
706	REAL	2024	RISK ANALYSTS AND INSURANCE COMPANIES, LOCAL AUTHORITIES, ENVIRONMENTAL AGENCIES, NON-INDUSTRIAL NEIGHBORHOODS	1,000	2.103	13. E3: Water discharges	Uncontrolled discharge of untreated water.	1	5	3	75	3	2	1.500,000	750,000	28	13
725	REAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, LOCAL ENTITIES, ENVIRONMENTAL ENTITIES	1,000	2.103	32. E5: Generation of Hazardous Waste	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	1	5	4	75	4	2	1.500,000	750,000	28	32
776	VALUE CHAIN, GENERIC	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DISTRIBUTORS, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, USERS, CONSUMERS, REGULATORY AGENCIES, NATIONAL ENTITIES, INTERNATIONAL ORGANIZATIONS	1,000	2.103	82. S4: Health and safety of users, consumers and customers.	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	2	5	4	20	4	2	800,000	400,000	15	85
777	REAL, VALUE CHAIN	2024	TOP MANAGEMENT, STEERING COMMITTEE, DEPARTMENT MANAGERS, VALUE CHAIN WORKERS, SAFETY AND HEALTH COMMITTEE, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, USERS, CONSUMERS, REGULATORY AGENCIES, RISK ANALYSTS AND INSURERS, NATIONAL ENTITIES, INTERNATIONAL ORGANIZATIONS, ETC.	1,000	2.103	83. S4: Personal safety	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	2	5	4	20	4	2	800,000	400,000	15	86
778	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, HEALTH AND SAFETY COMMITTEE, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, USERS, CONSUMERS, REGULATORY AGENCIES, RISK ANALYSTS AND INSURERS, NATIONAL ENTITIES, INTERNATIONAL ORGANIZATIONS	1,000	2.103	84. S4: Protection of children who use services and products	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	2	5	4	20	4	2	800,000	400,000	15	87
712	VALUE CHAIN, GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURERS, ENVIRONMENTAL ENTITIES	1,000	2.103	19. E4: Land use change, freshwater use change, and marine use change	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	4	5	4	25	3	1	750,000	750,000	14	19
696	REAL	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, INDUSTRIAL NEIGHBORHOOD	1,000	2.103	03. E1: Energy		1	5	4	25	3	3	562,500	187,500	10	3
704	REAL	2024	SENIOR MANAGEMENT, STEERING COMMITTEE, REGULATORY AGENCIES, LOCAL ENTITIES, ENVIRONMENTAL ENTITIES	1,000	2.103	11. E3: Water consumption	Lack of drinking water supply for our production processes.	1	5	4	25	4	2	500,000	250,000	9	11
735	REAL	2024	OWN EMPLOYEES, WORKS COUNCIL, EQUALITY COMMITTEE, TRADE UNION REPRESENTATIVES	1,000	2.103	41. S1: Gender equality and equal pay for work of equal value	Ensure equal pay and opportunity policies regardless of gender.	1	5	4	25	4	2	500,000	250,000	9	41
697	POTENTIAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, HEALTH AND SAFETY COMMITTEE, DIRECT CUSTOMERS, REGULATORY AGENCIES, RISK ANALYSTS AND INSURERS, ENVIRONMENTAL ORGANIZATIONS	1,000	2.103	04. E2: Air pollution	Emissions of polluting gases from production processes into the atmosphere.	2	1	4	50	4	2	400,000	200,000	7	4
699	POTENTIAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, BANKS AND FINANCIAL INSTITUTIONS, RISK ANALYSTS AND INSURERS, ENVIRONMENTAL ENTITIES	1,000	2.103	06. E2: Soil contamination	Impact from accidental spills that contaminate the soil on the plot or outside it.	2	1	4	50	3	2	300,000	150,000	5	6
786	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT SUPPLIERS OF RAW MATERIALS, DIRECT SUPPLIERS OF SERVICES, TIER 1 SUPPLIERS, TIER 2 SUPPLIERS, CONTRACTORS AND SUBCONTRACTORS, BANKS AND FINANCIERS	1,000	2.103	92. G1: Supplier relationship management, including payment practices.	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	1	5	4	20	3	2	300,000	150,000	5	95
787	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, WORKS COUNCIL, DISTRIBUTORS, DIRECT SUPPLIERS OF RAW MATERIALS, DIRECT SERVICE PROVIDERS, TIER 1 SUPPLIERS, TIER 2 SUPPLIERS, CONTRACTORS AND SUBCONTRACTORS, MEDIA	1,000	2.103	93. G1: Corruption and bribery. Prevention and detection	Compliance with the code of ethics as a guarantee to prevent illegal and inappropriate practices of bribery and corruption.	4	5	4	5	3	2	300,000	150,000	5	96
733	REAL	2024	OWN EMPLOYEES, WORKS COUNCIL, EQUALITY COMMITTEE, TRADE UNION REPRESENTATIVES	1,000	2.103	S1: Work-life balance	Rigid policies that prevent work-life balance.	1	5	4	25	2	2	250,000	125,000	4	39
743	REAL	2024	MANAGEMENT COMMITTEE, OWN WORKERS, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, WORKS COUNCIL, CONTRACTORS AND SUBCONTRACTORS, RISK ANALYSTS AND INSURERS	1,000	2.103	S1: Privacy	Ensure that privacy standards are met in the workplace for employees, but also for customers and suppliers.	1	5	4	25	4	1	250,000	250,000	4	49
738	REAL	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, EMPLOYEES, WORKS COUNCIL, EQUALITY COMMITTEE, TRADE UNION REPRESENTATIVES, LOCAL AUTHORITIES	1,000	2.103	44. S1: Measures against workplace violence and harassment.	Comply with current policy and legislation regarding workplace harassment of any kind.	4	5	4	5	4	1	200,000	200,000	3	44
728	REAL	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, IN-HOUSE EMPLOYEES, WORKS COUNCIL, HEALTH AND SAFETY COMMITTEE, UNION REPRESENTATIVES	1,000	2.103	34. S1: Time and work load	Excessive workload or working hours that result in negative consequences for workers.	2	5	4	10	3	1	150,000	150,000	2	34
724	REAL, VALUE CHAIN	2024	INVESTORS AND SHAREHOLDERS, TOP MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, WORKS COUNCIL, DISTRIBUTORS, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, USERS, CONSUMERS, DIRECT SUPPLIERS OF RAW MATERIALS, DIRECT SUPPLIERS OF SERVICES, BANKS AND FINANCIERS	1,000	2.103	31. E5: Resource outflows related to products and services.	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	1	5	3	2	4	4	106,667	26,667	2	31
715	POTENTIAL, VALUE CHAIN	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, HEALTH AND SAFETY COMMITTEE, USERS, CONSUMERS, REGULATORY AGENCIES, BANKS AND FINANCIAL INSTITUTIONS, RISK ANALYSTS AND INSURERS, RESEARCH AND INNOVATION ENTITIES, LOCAL ENTITIES, NATIONAL ENTITIES, THIRD SECTOR AND NGOs, ENVIRONMENTAL ENTITIES, SOCIAL ENTITIES, INDUSTRIAL NEIGHBORHOOD, NON-INDUSTRIAL NEIGHBORHOOD	1,000	2.103	22. E4: Pollution in ecosystems	Accidental spills or spills due to breakdowns that destroy or alter surrounding ecosystems.	2	1	4	50	2	1	100,000	100,000	1	22
739	REAL	2024	OWN EMPLOYEES, WORKS COUNCIL, EQUALITY COMMITTEE, LOCAL ENTITIES, SOCIAL ENTITIES, ETC.	1,000	2.103	S1: Diversity	Facilitate diversity in the workplace as a means of cultural and professional enrichment.	1	5	4	10	4	1	100,000	100,000	1	45
737	REAL	2024	MANAGEMENT COMMITTEE, OWN EMPLOYEES, WORKS COUNCIL, HEALTH AND SAFETY COMMITTEE, LOCAL ENTITIES, SOCIAL ENTITIES, ETC.	1,000	2.103	43. S1: Employment and inclusion of persons with disabilities	Ensuring the inclusion of people with disabilities in employment	5	5	10	5	3	1	75,000	75,000	1	43
773	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, USERS, CONSUMERS	1,000	2.103	79. S4: Privacy of users, consumers and customers.	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	1	5	4	2	3	2	30,000	15,000	0	82
730	REAL	2024	MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, OWN EMPLOYEES, WORKS COUNCIL, UNION REPRESENTATIVES, MEDIA, ETC.	1,000	2.103	S1: Social dialogue	Preventing or hindering dialogue with social partners.	1	5	3	2	2	2	26,667	13,333	0	36
774	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, USERS, CONSUMERS	1,000	2.103	80. S4: Freedom of expression of users, consumers and clients.	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	1	5	4	2	1	5	25,000	5,000	0	83
783	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, USERS, CONSUMERS, CONTRACTORS AND SUBCONTRACTORS, REGULATORY AGENCIES, NATIONAL ENTITIES, ETC.	1,000	2.103	89. G1: Whistleblower protection	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	1	5	4	5	2	1	25,000	25,000	0	92
744	POTENTIAL, VALUE CHAIN	2024	MANAGEMENT COMMITTEE, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, DIRECT SUPPLIERS OF RAW MATERIALS, DIRECT SUPPLIERS OF SERVICES	1,000	2.103	50. S2: Secure employment in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	1	4	4	2	3	1	12,000	12,000	0	50
726	REAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, HEALTH AND SAFETY COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURERS, LOCAL AUTHORITIES, ENVIRONMENTAL AUTHORITIES, ETC.	1,000	2.103	32b. E5: Generation of Hazardous Waste	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	2	5	4	1	2	1	10,000	10,000	0	97
751	REAL, VALUE CHAIN	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	2.103	57. S2: Health and Safety in the Value Chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	2	5	10	2	2	1	8,000	8,000	0	57
1094	REAL	2024	INVESTORS AND SHAREHOLDERS, INTERNATIONAL ORGANIZATIONS, ENVIRONMENTAL ENTITIES	1,000	2.103	02. E1: Climate change mitigation	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	4	3	4	1	1	1	6,000	6,000	0	2
720	POTENTIAL, VALUE CHAIN	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURERS, RESEARCH AND INNOVATION ORGANIZATIONS, LOCAL ORGANIZATIONS, NATIONAL ORGANIZATIONS, ENVIRONMENTAL ORGANIZATIONS	1,000	2.103	27. E4: Desertification	Destruction of land and natural habitats leading to desertification of the environment or the direct effects of climate change	1	1	10	20	1	1	4,000	4,000	0	27
1093	REAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, OWN EMPLOYEES, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, USERS, CONSUMERS, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, BANKS AND FINANCIAL INSTITUTIONS, RISK ANALYSTS, AND INSURERS	1,000	2.103	109. G1: Business ethics and conduct	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	1	5	10	2	2	1	4,000	4,000	0	109
700	GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, HEALTH AND SAFETY COMMITTEE, CONSUMERS, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, RISK ANALYSTS AND INSURERS, RESEARCH AND INNOVATION ENTITIES, INTERNATIONAL ORGANIZATIONS, ENVIRONMENTAL ENTITIES, SOCIAL ENTITIES	1,000	2.103	07. E2: Contamination of living organisms and food resources	Accidental spills that cause environmental pollution.	2	1	4	1	1	1	1,000	1,000	0	7
717	VALUE CHAIN, GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURERS, RESEARCH AND INNOVATION ORGANIZATIONS, LOCAL AUTHORITIES, ENVIRONMENTAL ORGANIZATIONS	1,000	2.103	24. E4: Impact on the population of the species	Breakdowns and accidents that cause disturbances in the environment	2	1	10	1	1	1	0,400	0,400	0	24
719	POTENTIAL, VALUE CHAIN	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURERS, RESEARCH AND INNOVATION ORGANIZATIONS, LOCAL AUTHORITIES, ENVIRONMENTAL ORGANIZATIONS	1,000	2.103	26. E4: Land degradation	Destruction of land and natural habitats to convert them into crop areas	1	1	10	1	1	1	0,200	0,200	0	26
701	REAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, OWN EMPLOYEES, VALUE CHAIN EMPLOYEES, WORKS COUNCIL, HEALTH AND SAFETY COMMITTEE, DIRECT CUSTOMERS, USERS, CONSUMERS, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, RISK ANALYSTS AND INSURERS, ENVIRONMENTAL ENTITIES, ETC.	1,000	2.103	08. E2: Substances of concern	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	5	4	25	3	1	0,000	0,000	0	8
702	GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, OWN EMPLOYEES, VALUE CHAIN WORKERS, WORKS COUNCIL, HEALTH AND SAFETY COMMITTEE, CONSUMERS, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, RISK ANALYSTS AND INSURERS, ENVIRONMENTAL ENTITIES	1,000	2.103	09. E2: Substances of very high concern	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	4	20	4	3	0,000	0,000	0	9
703	GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DISTRIBUTORS, DIRECT CUSTOMERS, USERS, CONSUMERS, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, RISK ANALYSTS AND INSURERS, RESEARCH AND INNOVATION ENTITIES, INTERNATIONAL ORGANIZATIONS, ENVIRONMENTAL ENTITIES, ETC.	1,000	2.103	10. E2: Microplastics	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	1	4	20	3	1	0,000	0,000	0	10
705	GENERIC	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, LOCAL AUTHORITIES, ENVIRONMENTAL AGENCIES, INDUSTRIAL NEIGHBORHOOD, NON-INDUSTRIAL NEIGHBORHOOD	1,000	2.103	12. E3: Water withdrawals	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	4	50	1	1	0,000	0,000	0	12
707	GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, HEALTH AND SAFETY COMMITTEE, USERS, CONSUMERS, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, RISK ANALYSTS AND INSURERS, LOCAL ENTITIES, NATIONAL ENTITIES, ENVIRONMENTAL ENTITIES, INDUSTRIAL NEIGHBORHOOD, NON-INDUSTRIAL NEIGHBORHOOD	1,000	2.103	14. E3: Water discharges into the oceans	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	14
708	GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, LOCAL AUTHORITIES, ENVIRONMENTAL AGENCIES	1,000	2.103	15. E3: Extraction and use of marine resources	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	15
709	GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURERS, LOCAL AUTHORITIES, ENVIRONMENTAL AGENCIES	10,000	2.103	16. E3: Impact on the coastline	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	16
710	GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, RISK ANALYSTS AND INSURERS, NATIONAL ENTITIES, ENVIRONMENTAL ENTITIES	0,000	2.103	17. E3: Impact on marine ecosystems	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	17
713	VALUE CHAIN, GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURERS, LOCAL AUTHORITIES, ENVIRONMENTAL AGENCIES	1,000	2.103	20. E4: Direct exploitation of ecosystems	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	4	1	2	1	0,000	0,000	0	20
714	GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DISTRIBUTORS, DIRECT CUSTOMERS, CONSUMERS, REGULATORY AGENCIES, RISK ANALYSTS AND INSURERS, RESEARCH AND INNOVATION ENTITIES, LOCAL ENTITIES, ENVIRONMENTAL ENTITIES	1,000	2.103	21. E4: Invasive alien species	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	21
716	POTENTIAL, VALUE CHAIN	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURERS, RESEARCH AND INNOVATION ORGANIZATIONS, LOCAL AUTHORITIES, ENVIRONMENTAL ORGANIZATIONS	1,000	2.103	23. E4: Impacts on biodiversity and ecosystems (in terms of their extent or condition)	Breakdowns or accidents that cause alterations in the environment and ecosystems.	0	1	4	50	1	1	0,000	0,000	0	23
718	VALUE CHAIN, GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURERS, RESEARCH AND INNOVATION ENTITIES, ACADEMIC ENTITIES, LOCAL ENTITIES, NATIONAL ENTITIES, INTERNATIONAL ORGANIZATIONS, ENVIRONMENTAL ENTITIES, SOCIAL ENTITIES	1,000	2.103	25. E4: Risk of extinction of species on a global scale	Elimination of species	1	0	10	1	1	1	0,000	0,000	0	25
721	GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, LOCAL AUTHORITIES, SOCIAL ORGANIZATIONS, INDUSTRIAL NEIGHBORHOOD, NON-INDUSTRIAL NEIGHBORHOOD	1,000	2.103	28. E4: Soil sealing/denaturation	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	2	0	10	2	1	1	0,000	0,000	0	28
722	VALUE CHAIN, GENERIC	2024	REGULATORY AGENCIES, RESEARCH AND INNOVATION ORGANIZATIONS, NATIONAL ENTITIES, INTERNATIONAL ORGANIZATIONS, ENVIRONMENTAL ORGANIZATIONS	1,000	2.103	29. E4: Impacts on ecosystem services and dependencies on these services	LIPSA does not use virgin raw materials from forests, thereby preserving the ecosystem services they provide.	0	0	10	75	2	1	0,000	0,000	0	29
740	GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, OWN EMPLOYEES, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, WORKS COUNCIL, DISTRIBUTORS, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, CONSUMERS, REGULATORY AGENCIES, LOCAL ENTITIES, NATIONAL ENTITIES, MEDIA, SOCIAL ENTITIES	1,000	2.103	46. S1: Child labor	Express prohibition of child labor	0	0	10	2	4	5	0,000	0,000	0	46
741	GENERIC	2024	OWN EMPLOYEES, WORKS COUNCIL, UNION REPRESENTATIVES, REGULATORY AGENCIES, LOCAL ENTITIES, NATIONAL ENTITIES, INTERNATIONAL ORGANIZATIONS, MEDIA, SOCIAL ENTITIES	1,000	2.103	47. S1: Forced labor	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	10	2	4	1	0,000	0,000	0	47
742	GENERIC	2024	OWN EMPLOYEES, REGULATORY AGENCIES, LOCAL ENTITIES, SOCIAL ENTITIES	1,000	2.103	48. S1: Adequate housing	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	10	2	1	1	0,000	0,000	0	48
745	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, DIRECT SUPPLIERS OF RAW MATERIALS, ETC.	1,000	2.103	51. S2: Time and workload in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	1	0	3	2	2	1	0,000	0,000	0	51
746	POTENTIAL, VALUE CHAIN	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	2.103	52. S2: Adequate wages in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	4	4	2	3	1	0,000	0,000	0	52
747	POTENTIAL, VALUE CHAIN	2024	VALUE CHAIN WORKERS, WORKS COUNCIL, UNION REPRESENTATIVES	1,000	2.103	53. S2: Social dialogue in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	3	10	2	1	1	0,000	0,000	0	53
748	POTENTIAL, VALUE CHAIN	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	2.103	54. S2: Freedom of association and works councils in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	1	10	2	1	1	0,000	0,000	0	54
749	POTENTIAL, VALUE CHAIN	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	2.103	55. S2: Collective bargaining in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	1	10	2	1	1	0,000	0,000	0	55
750	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	2.103	56. S2: Work-life balance in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	10	2	1	1	0,000	0,000	0	56
752	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	2.103	58. S2: Gender and pay equality in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	10	2	1	1	0,000	0,000	0	58
753	POTENTIAL, VALUE CHAIN	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	2.103	59. S2: Training and capacity building in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	4	10	2	1	1	0,000	0,000	0	59
754	VALUE CHAIN, GENERIC	2024	STEERING COMMITTEE, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, NATIONAL ENTITIES, SOCIAL ENTITIES	1,000	2.103	60. S2: Employment and inclusion of persons with disabilities in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	10	10	2	1	0,000	0,000	0	60
755	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	2.103	61. S2: Measures against violence and harassment in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	10	2	1	1	0,000	0,000	0	61
756	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, SOCIAL ENTITIES	1,000	2.103	62. S2: Diversity in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	10	2	1	1	0,000	0,000	0	62
759	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, SOCIAL ENTITIES	1,000	2.103	65. S2: Adequate housing in the value chain	No impact on groups or communities in this regard	0	0	10	2	1	1	0,000	0,000	0	65
760	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, SOCIAL ENTITIES	1,000	2.103	66. S2: Water and sanitation in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	4	2	3	1	0,000	0,000	0	66
761	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	2.103	67. S2: Privacy in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	5	10	2	1	1	0,000	0,000	0	67
762	VALUE CHAIN, GENERIC	2024	MANAGEMENT COMMITTEE, OWN EMPLOYEES, SUPPLY CHAIN EMPLOYEES, VALUE CHAIN EMPLOYEES, LOCAL ENTITIES, SOCIAL ENTITIES	1,000	2.103	68. S3: Adequate housing in affected communities	No impact on groups or communities in this regard	0	0	10	20	1	1	0,000	0,000	0	68
763	VALUE CHAIN, GENERIC	2024	MANAGEMENT COMMITTEE, OWN EMPLOYEES, SUPPLY CHAIN EMPLOYEES, VALUE CHAIN EMPLOYEES, LOCAL ENTITIES, SOCIAL ENTITIES	1,000	2.103	69. S3: Adequate food supply in affected communities	No impact on groups or communities in this regard	0	0	10	20	1	1	0,000	0,000	0	69
764	VALUE CHAIN, GENERIC	2024	MANAGEMENT COMMITTEE, OWN EMPLOYEES, SUPPLY CHAIN EMPLOYEES, VALUE CHAIN EMPLOYEES, LOCAL ENTITIES, SOCIAL ENTITIES	1,000	2.103	70. S3: Water and sanitation in affected communities	No impact on groups or communities in this regard	0	0	10	20	1	1	0,000	0,000	0	70
765	REAL, VALUE CHAIN	2024	STEERING COMMITTEE, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, LOCAL ENTITIES, SOCIAL ENTITIES	1,000	2.103	71. S3: Land-related incidents in affected communities	Conflicts over land tenure in the palm oil value chain.	0	5	10	20	1	2	0,000	0,000	0	71
766	VALUE CHAIN, GENERIC	2024	MANAGEMENT COMMITTEE, OWN EMPLOYEES, SUPPLY CHAIN EMPLOYEES, VALUE CHAIN EMPLOYEES, LOCAL ENTITIES, ENVIRONMENTAL ENTITIES, SOCIAL ENTITIES	1,000	2.103	72. S3: Security-related incidents in affected communities	No impact on groups or communities in this regard	4	0	10	20	2	1	0,000	0,000	0	72
767	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, SOCIAL ENTITIES	1,000	2.103	73. S3: Freedom of expression in affected communities	No impact on groups or communities in this regard	0	0	10	2	1	1	0,000	0,000	0	73
768	POTENTIAL, VALUE CHAIN	2024	OWN EMPLOYEES, SUPPLY CHAIN EMPLOYEES, VALUE CHAIN EMPLOYEES, SOCIAL ENTITIES	1,000	2.103	74. S3: Freedom of assembly	Facilitating freedom of assembly as a mechanism for improvement	0	1	10	1	1	1	0,000	0,000	0	74
769	VALUE CHAIN, GENERIC	2024	OWN EMPLOYEES, SUPPLY CHAIN EMPLOYEES, VALUE CHAIN EMPLOYEES, SOCIAL ENTITIES	1,000	2.103	75. S3: Incidents involving human rights defenders	No impact on groups or communities in this regard	0	0	10	1	1	1	0,000	0,000	0	75
770	POTENTIAL, VALUE CHAIN	2024	INTERNATIONAL ORGANIZATIONS, MEDIA, SOCIAL ENTITIES	1,000	2.103	76. S3: Free, prior, and informed consent in indigenous communities	Risk of violation of indigenous communities' rights in the palm oil value chain.	0	4	10	2	1	2	0,000	0,000	0	76
771	VALUE CHAIN, GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MEDIA, SOCIAL ENTITIES	1,000	2.103	77. S3: Self-determination in indigenous communities	No impact on groups or communities in this regard	0	0	10	2	1	1	0,000	0,000	0	77
772	VALUE CHAIN, GENERIC	2024	SOCIAL ORGANIZATIONS	1,000	2.103	78. S3: Cultural rights in indigenous communities	No impact on groups or communities in this regard	0	0	10	2	1	1	0,000	0,000	0	78
779	VALUE CHAIN, GENERIC	2024	DIRECT CUSTOMERS, INDIRECT CUSTOMERS, USERS, CONSUMERS, REGULATORY AGENCIES, NATIONAL ENTITIES, INTERNATIONAL ORGANIZATIONS, ETC.	1,000	2.103	85. S4: Non-discrimination of users, consumers and clients.	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	88
780	VALUE CHAIN, GENERIC	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, USERS, CONSUMERS, INTERNATIONAL ORGANIZATIONS, ETC.	1,000	2.103	86. S4: Access to products and services for users, consumers and clients.	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	89
784	VALUE CHAIN, GENERIC	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, USERS, CONSUMERS, REGULATORY AGENCIES, NATIONAL ENTITIES, INTERNATIONAL ORGANIZATIONS, MEDIA, ENVIRONMENTAL ENTITIES	1,000	2.103	90. G1: Animal welfare	No impact on groups or communities in this regard	0	0	10	20	3	5	0,000	0,000	0	93
785	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, WORKS COUNCIL, LABOR UNION REPRESENTATIVES, SOCIAL ENTITIES	1,000	2.103	91. G1: Political engagement and lobbying activities.	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	5	10	2	2	5	0,000	0,000	0	94
1092	POTENTIAL, VALUE CHAIN	2024	DIRECT CUSTOMERS, INDIRECT CUSTOMERS, USERS, CONSUMERS, REGULATORY AGENCIES, NATIONAL ENTITIES, INTERNATIONAL ORGANIZATIONS, ETC.	1,000	2.103	105. E5: More sustainable materials in the value chain	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	105
781	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, USERS, CONSUMERS, NATIONAL ENTITIES, INTERNATIONAL ORGANIZATIONS	1,000	2.103	87. S4: Responsible marketing practices	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	-6	5	4	2	2	1	-60,000	-60,000	1	90
731	REAL	2024	MANAGEMENT COMMITTEE, OWN EMPLOYEES, WORKS COUNCIL, TRADE UNION REPRESENTATIVES	1,000	2.103	37. S1: Freedom of association, works councils, consultation and participation of employees	Compliance and facilitation of social dialogue with social partners.	-6	5	10	25	2	1	-300,000	-300,000	5	37
732	REAL	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, IN-HOUSE EMPLOYEES, WORKS COUNCIL, UNION REPRESENTATIVES	1,000	2.103	38. S1: Collective Bargaining and Coverage of Labor Agreements	Compliance with and improvement of the regularization established in the agreement for the sector in question.	-6	5	10	25	2	2	-600,000	-300,000	11	38
736	REAL	2024	DEPARTMENT MANAGERS, OWN EMPLOYEES	1,000	2.103	42. S1: Training and capacity building	Training employees to promote their professional development and growth alongside the organization.	-6	5	10	40	3	2	-1.440,000	-720,000	27	42
788	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT CUSTOMERS, INDIRECT CUSTOMERS	1,000	2.103	104. S4: Customer and user satisfaction and protection	Improved customer satisfaction.	-6	5	10	20	4	3	-1.440,000	-480,000	27	104
782	REAL, VALUE CHAIN	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, OWN EMPLOYEES, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, DISTRIBUTORS, DIRECT SUPPLIERS OF RAW MATERIALS, DIRECT SUPPLIERS OF SERVICES, CONTRACTORS, AND SUBCONTRACTORS	1,000	2.103	88. G1: Corporate culture	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	-6	5	10	25	2	5	-1.500,000	-300,000	28	91
727	REAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, OWN EMPLOYEES, WORKS COUNCIL, UNION REPRESENTATIVES, SOCIAL ENTITIES, ETC.	1,000	2.103	33. S1: Employment stability	Creation of stable employment in the socioeconomic environment of influence	-6	5	10	25	4	3	-1.800,000	-600,000	33	33
775	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, USERS, CONSUMERS	1,000	2.103	81. S4: Access to (quality) information for users, consumers and clients.	Describe the specific impact to your organization and whether there is a severity/severity or criticality threshold.	-6	5	10	20	3	5	-1.800,000	-360,000	33	84
789	REAL	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, OWN EMPLOYEES, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, BANKS AND FINANCIAL INSTITUTIONS, RESEARCH AND INNOVATION ORGANIZATIONS	1,000	2.103	106. E5: Research, Development, and Innovation of products and services	Development and innovation of products tailored to specific customer needs (product customization)	-6	5	4	20	4	2	-2.400,000	-1.200,000	45	106
790	REAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, DISTRIBUTORS, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, INSPECTORS AND CERTIFIERS, ENVIRONMENTAL AGENCIES	1,000	2.103	102. E5: More sustainable products with low environmental impact and circularity	Circularity of resources and reuse of generated waste.	-6	5	10	100	3	2	-3.600,000	-1.800,000	67	102
729	REAL	2024	DEPARTMENT MANAGERS, IN-HOUSE EMPLOYEES, WORKS COUNCILS, UNION REPRESENTATIVES		2.103	S1: Adequate wages	Having a remuneration policy that fails to meet the basic needs of workers. Threshold: Application of the salary tables in the relevant collective agreement.	1	5	4	25	4	3				35
																DOBLEMAT% DOBLEMAT% DOBLEMAT% DOBLEMAT% DOBLEMAT% DOBLEMAT

Ref. VSME (CSRD-EU): B2.005 - GRI Standard: 3-3d

GRI Standard Ref: 3-3e

Management approach or level of integration in the organisation

SUSTAINABLE PRACTICES

Human Rights

PLANNING AND INDICATORS

Labour practices

REPORTING AND VALIDATION

Environment and surroundings

SUSTAINABLE PRACTICES

Fair operations

SUSTAINABLE PRACTICES

Consumers and customers

SUSTAINABLE PRACTICES

Community and Development

List of fundamental matters in which the organization works

VSME Ref. (CSRD-EU): S-C7.001 to S-C7.007 - GRI Standard: 408, 409

Our organization is committed to or acts in the following areas:

Due diligence

Discrimination and vulnerable groups

Civil and political rights

Economic, Social and Cultural Rights

Fundamental principles and rights at work

HUMAN RIGHTS LAW


	More than 50% of the agreements or contracts signed by LÍPIDOS SANTIGA include human rights protection clauses or are subject to human rights assessment.
	Ref. GRI Standard: 412-3.a

COMMUNITY IMPACT


	LÍPIDOS SANTIGA does not engage in operations with known significant negative impacts (actual or potential) that affect human rights.
	Ref. GRI Standard: 413-2.a

SUPPLIER ASSESSMENT AND HUMAN RIGHTS

………………….	NUMBER OF SUPPLIERS IN WHOSE COUNTRIES HUMAN RIGHTS ARE NOT RESPECTED
	2025 Evolution not available

GRI Standard Ref: 407, 408, 409

LEADING PRACTICES

VSME Ref. (CSRD-EU): C7.006

We have a specific Code of Conduct that suppliers must agree to during the certification and evaluation process.
Suppliers are regularly evaluated on sustainability-related issues, including governance and social aspects.
We have a public, accessible, and confidential grievance mechanism for reporting environmental and labor issues. This mechanism is aligned with the UN Guiding Principles.
Suppliers are required to have their own robust complaints mechanism in place and to cooperate in investigations of complaints.

RSs: 54

Ref. GRI Standard: 403

Our organization is committed to or acts in the following areas:

Occupational health and safety

Human Development and Workplace Training

GENDER EQUALITY IN TREATMENT AND OPPORTUNITIES

	VSME Ref. (CSRD-EU): C5.001 -. GRI Standard: 405
	LÍPIDOS SANTIGA has adopted commitments and policies regarding gender equality.

There is equality in the recruitment process

We have protocols to prevent and act on sexual or gender-based harassment


…………………..	WOMEN WORKERS: WAGE GAP BETWEEN MEN AND WOMEN (%)
	2025 Invariant data (+/- 5%)	20

…………………..	DIRECTIVES: GENDER PAY GAP (%)
	2025 Slight improvement >5%.		48

OCCUPATIONAL HEALTH AND SAFETY AND RISK PREVENTION

	VSME Ref. (CSRD-EU):-C6.008 - GRI Standard: 403, 416
	Our organization controls and acts in the following areas of safety and health at work

	01. HAS RESOURCES AND STAFF DEDICATED TO OCCUPATIONAL HEALTH AND SAFETY A worker designated for Occupational Health and Safety, We have prevention delegates among the workers, No staff with exclusive responsibilities in Occupational Health and Safety, Own team or service for the prevention of occupational risks, External or subcontracted prevention service. 02. HAS ACCIDENT PREVENTION PROCEDURES IN PLACE IN: Existence of Prevention Plans, certified safe machinery and instruments, i.e.: CE (EU)/NFPA®/NEC CODES (USA) markings, etc. Existence of Preventive Guidelines, Delivery and renewal of Personal Protective Equipment. 03. HAS INDUSTRIAL HYGIENE PROCEDURES IN PLACE IN: Prevention and safety against physical agents, Prevention and safety against chemical agents. 04. HAS WORKPLACE ERGONOMICS PROCEDURES IN PLACE AT: . 05. PERFORMS ACTIONS ASSOCIATED WITH OCCUPATIONAL HEALTH AND MEDICINE IN: Health Promotion, Health Surveillance. 06. HAS PROCEDURES IN PSYCHOSOCIOLOGY AND WELL-BEING OF WORKERS IN: Participation and supervision. 07. APPLIES THE COORDINATION OF BUSINESS ACTIVITIES IN: Systematic to ensure risk prevention for contractors. 08. WITH REGARD TO COMMUNICATION AND EMPLOYEE PARTICIPATION Workers participate in preventive planning, Workers have free access to preventive health checkups, Workers receive initial and periodic training on the risks associated with their job, There is a Health and Safety Committee, Workers have access to secure ethical channels. 09. PLANNING OF PREVENTIVE ACTIVITY We inform our customers about the risks associated with our products and services. We conduct risk assessments at least every five years. We have a system in place for assessing and complying with legal requirements. Our organization conducts annual occupational risk prevention audits. 10. EMERGENCY RESPONSE Up-to-date Emergency Plans are in place for facilities and centres, Emergency drills are carried out.

OCCUPATIONAL ACCIDENT RATE

	VSME Ref. (CSRD-EU):-B9.001,B9.002 - GRI Standard: 403
…………………..	ACCIDENT FREQUENCY R ATE (No. of accidents resulting in sick leave per million hours worked) Illness or injury arising out ofand in the course of employment.
	2025 Invariant data (+/- 5%)	10,74

…………………..	ACCIDENT SERIOUSNESS RATE (No. of working days/low - per thousand hours worked). days/workday - per thousand hours worked) Illness or injury arising out ofand in the course of employment.
	2025 Deterioration >5%.		0,41

EMPLOYEE TRAINING

VSME Ref. (CSRD-EU):-B10.004, B10.005- GRI Standard: 404-1 a

…………………..	AVERAGE HOURS OF TRAINING PER EMPLOYEE PER YEAR
	2025 Substantial improvement >25%.		29.6 h/e.

JOB STABILITY FOR WORKERS

VSME Ref. (CSRD-EU):- B8.001 to B8.005 - GRI Standard: 102-8

………………….	PERCENTAGE OF PERMANENT OR INDEFINITE CONTRACTS
	2025 Invariant data (+/- 5%)		99 %. .

WELFARE BENEFITS

	Ref. GRI Standard: 401-2.a
	LABOUR SERVICES Childcare services, Meal services, Medical insurance/healthcare, Flexible working hours.

LEADING PRACTICES

VSME Ref. (CSRD-EU): B2.001, B2.002, B2.004, C2.001

There is an Equality and Diversity Plan and a Promotion Protocol and Talent Management to ensure a transparent and objective approach to hiring and professional development.
In 2025, an addendum was added to the Equality Plan or protocol to specifically address the protocol against LGBTIQ+ harassment
The company has a policy on the prevention of workplace and sexual harassment that prohibits such conduct and requires it to be reported.
100% of the group's workers are covered by the Collective Agreement corresponding to their activity.

Replies: 123

REPRESENTATION OF WOMEN

AVERAGE WAGE GAP

WAGE GAP BY JOB CATEGORY

Ref. GRI Standard: 304, 305, 306, 308

Our organization is committed to or acts in the following areas:

Sustainable use of resources

Climate change mitigation and adaptation

Protection of the environment, biodiversity and restoration of natural habitats

LEADING PRACTICES

VSME Ref. (CSRD-EU): B2.001, B2.002, B2.004, C2.001
See integrated indicators in the "Environmental Sustainability" section.

LIPSA calculates its corporate carbon footprint for the Santiga center (2024) under the ISO 14064-1:2018 standard.
A gradual increase in the consumption of renewable energies and other projects to reducing the carbon footprint.
Energy efficiency measures implemented in 2025 include replacing light fixtures with LED ones, installing insulation panels, applying thermal insulation, and addressing heat loss.
By 2025, 100% of LIPSA’s palm oil supply chain will be verified as deforestation-free.
By 2025, 99.99% of the waste generated was recycled.

The purchase of sustainable raw materials adhering to a No Deforestation, No Peatlands, No Exploitation (NDPE) Policy.
Processing of waste oils and fats for the production of biofuels.
Lighting changes, consumption control and monitoring, more energy-efficient equipment
Water consumption reduction and reuse
Remediation

RSs: 3

GRI Standard Ref: 2-25, 205, 206

Our organization is committed to or acts in the following areas:

Anti-corruption

LOCAL EMPLOYMENT

	Percentage expressed in economic monetary value of total hiring

	Ref. GRI Standard: 204-1.a

COMPETITION PRACTICES


	LÍPIDOS SANTIGA has no pending or convictions in legal proceedings relating to unfair competition or in which the organization has been involved.
	Ref. GRI Standard: 206-1.a

FIGHT AGAINST CORRUPTION AND BRIBERY


	LÍPIDOS SANTIGA has not detected any cases of corruption or bribery in its operations or activities.
	Ref. GRI Standard: 205-3.a

MISSION AND/OR VALUES OF THE ORGANIZATION ASSOCIATED WITH GOOD GOVERNANCE


	LÍPIDOS SANTIGA has formulated a mission and values that encompass good governance of the organization.

ANALYSIS OF STAKEHOLDER NEEDS AND EXPECTATIONS Materiality (degree of interest and influence)


	LÍPIDOS SANTIGA has formulated a materiality analysis to identify the aspects of greatest interest to stakeholders.

LEADING PRACTICES

VSME Ref. (CSRD-EU): B2.001, B2.002, B2.004, C2.001

We have a Code of Ethics (approved in 2022).An Ethics Channel is available on its website so that all interested parties can send communications anonymously and securely. The Ethics Committee is responsible for investigations.
Responsible Supply Policy: Suppliers must commit to complying with recognized international regulations and standards, especially those related to the protection of human rights, ethical trade, and the environment.
Public Complaints Mechanism: LIPSA has a public complaints mechanism to address environmental and labor issues, aligned with Guiding Principle 31 of the UN Guiding Principles on Business and Human Rights (UNGPs) to ensure its effectiveness.
Suppliers are required to hold recognized certifications and accreditations and provide traceability from the plantation to the factory. https://www.lipsa.es/transparencia/
Specific assessment tools are used, such as EPI (Engagement for Policy Implementation) from the Earthworm Foundation, to evaluate NDPE (No Deforestation, No Peatlands, No Exploitation) policies.
Satellite monitoring (Starling Verification) is used. Satellite monitoring (Starling Verification) to identify deforestation events in the supply chain.
Commitment to Human Rights: LIPSA informs its suppliers of its commitment to respect human rights through its policies and requires them to accept a specific Code of Conduct for suppliers that includes human rights protection requirements.

RSs: 41

Ref. GRI Standard: 418

Our organization is committed to or acts in the following areas:

Protection of consumer health and safety

Customer services, support and resolution of complaints and disputes

ADEQUATE ATTENTION TO CLIENTS, CONSUMERS AND USERS


	SANTIGA LIPIDS has a system of attention to the information requests and complaints of its clientsconsumers or users.

PRODUCT / SERVICE SAFETY


	LÍPIDOS SANTIGA assesses the health and safety impacts associated with at least one category of products or services in order to introduce improvements.
	Ref. GRI Standard: 416-1.a

ADVERTISING ETHICS AND MISLEADING ADVERTISING


	LÍPIDOS SANTIGA complies with regulations and ethical codes related to its marketing communications, such as advertising, promotion, and sponsorship. 0 Non-compliance.
	Ref. GRI Standard: 417-3.a

CUSTOMER AND USER PRIVACY


	There are no substantiated claims regarding violations of customer/consumer privacy.

	LÍPIDOS SANTIGA guarantees the protection of data and privacy of its customers and consumers in relation to personal data and information or other confidentiality guarantees.
	Ref. GRI Standard: 418-1.a

LEADING PRACTICES

VSME Ref. (CSRD-EU): B2.001, B2.002, B2.004, C2.001

LIPSA works with a Quality System and has certifications such as GMP+ and BRGCS, as well as Kosher, Halal, RSPO, ISCC and ISCC PLUS.

LIPSA has established itself as a leading supplier of oils with low levels of contaminants ( $3-text{MCPD}$ , GE, MOSH, MOAH, among others).

RSs: 37

Ref. GRI Standard: 403

Our organization is committed to or acts in the following areas:

Education and culture

Health Promotion

Social investment

IMPACT ON THE LOCAL COMMUNITY


	LÍPIDOS SANTIGA does not engage in operations or activities with known negative impacts (actual or potential) on local communities.
	Ref. GRI Standard: 413-2.a

PLANNING OF COOPERATION AND COMMUNITY DEVELOPMENT ACTIONS


	LÍPIDOS SANTIGA carries out specific community development cooperation activities based on specific needs.
	Ref. GRI Standard: 413-1.a

RECIPIENTS OF THE AID OR COOPERATION PROVIDED


	RECIPIENT BODIES Universities, cultural institutions, sports clubs. PARTNERSHIP AGREEMENTS Sponsorship of events, Occasional donations.

COMMUNITY SUPPORT ACTIONS


…………………..	NUMBER OF PROGRAMMED ACTIONS TO SUPPORT THE COMMUNITY OR ENTITIES OF SOCIAL INTEREST
	2025 Invariant data (+/- 5%)	8

LEADING PRACTICES

VSME Ref. (CSRD-EU): B2.001, B2.002, B2.004, C2.001 - GRI Standard: 2-28, 2-29

Donations:
- Annual donation to ADF Spain.
- Donation to the Catarroja City Council in 2025.
Cultural and Sports Collaboration in Santa Perpètua de Mogoda:
- Collaboration in the restoration of Santiga's architectural heritage.
- Collaboration in the Santa Perpètua Race "Els 10 de Santa."
- Collaboration in the Santiga Speed Painting Contest.
- Collaboration with the local soccer team.
- Collaboration in the Santa Perpètua Festival.
- Collaboration with the "tres tombs" carreters association.

RSs: 38

Agenda 2030 and Sustainable Development Goals (SDG) in Action

Our organization is aware of the 2030 Agenda and its 17 Sustainable Development Goals (SDG). This digital sustainability report includes a list of the most influential SDG in the life cycle of our products and activities, as well as those practices and actions aimed at advancing beneficial impacts on those we consider to be a priority.

Objectives on which we are actively working

Status of implementation of Agenda 2030


	LÍPIDOS SANTIGA is not aware of or does not consider implementing the Sustainable Development Goals (SDG) published by the United Nations within the framework of the 2030 Agenda.

⚪ RSs: 0

The GRI Standard references have been included to facilitate the organisation's calculation of indicators in the event of opting for GRI validation.

Goal 3: Ensure a healthy life and promote the well-being of all people at all ages

Ref. GRI Standard: 203-2, 305-1, 305-2, 305-3, 305-6, 305-7, 306-1, 306-2, 306-3, 306-4, 401-2, 403-6-a, 403-6-b, 403-9-a, 403-9-b, 403-9-c, 403-10-a, 403-10-b, 403-10-c

LIPSA guarantees the protection of consumer health and safety by producing oils with low levels of contaminants (such as 3-MCPD and GE). It also prioritizes the health of its employees, achieving the COASHIQ Safety Management Award 2024 for a zero accident frequency rate in 2023.

Goal 4: Ensuring inclusive and equitable quality education and promoting lifelong learning opportunities for all

Ref. GRI Standard: 404-1

In 2025, 6,547 hours of training were provided to employees. LIPSA maintains partnerships with educational institutions and universities, such as the Autonomous University of Barcelona, the University of Barcelona, and the University of Huelva, to foster talent development and training.

Goal 5: Achieve gender equality and empower all women and girls

GRI Standard: 102-22, 102-24, 202-1, 203-1, 401-1, 401-2, 401-3, 404-3, 405-1, 405-2, 406-1, 414-1, 414-2

The company implemented and registered its Equal Opportunities Plan in 2022. Women represent 18% of the workforce in 2024 and 25% of the Board of Directors.

Goal 6: Ensure the availability and sustainable management of water and sanitation for all

GRI Standard: 303-1-a, 303-1-c, 303-2, 303-3-c, 303-4, 303-5-a, 303-5-b, 304-1, 304-2, 304-3, 304-4-, 306-1, 306-2, 306-3, 306-5

The company aims to manufacture using less water, reuse it and reduce wastewater discharge. In 2025, 10 initiatives were implemented to reduce and reuse water in Barcelona. The company also ensures that water from suppliers is monitored and managed

Goal 7: Ensure access to affordable, reliable, sustainable and modern energy for all

GRI Standard: 302-1, 302-2, 302-3, 302-4, 302-5

LIPSA implements energy efficiency measures and biomass use , as well as being a key supplier of raw materials for biofuels (biodiesel, HVO, SAF).

Goal 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all

Ref. GRI Standard: 102-8, 102-41, 202-1, 202-2, 203-2, 204-1, 301-1, 301-2, 301-3, 302-1, 302-2, 302-3, 302-4, 302-5, 401-1, 401-2, 401-3, 402-1, 403-1-a, 403-1-b, 403-2-a, 403-2-b, 403-2-c, 403-2-d, 403-3, 403-4-a, 403-4-b, 403-5, 403-7, 403-8, 403-9-a, 403-9-b, 403-9-c, 403-10-a, 403-10-b, 403-10-c, 404-1, 404-2, 404-3, 405-1, 405-2, 406-1, 407-1, 408-1, 409-1, 414-1, 414-2

LIPSA is committed to ensuring job stability (99% of contracts to be permanent by the end of 2025) , continuous training for employees ( an average of 29.6 hours per employee in 2025) , and non-discrimination. It extends its commitment to the value chain, fighting against forced and child labor at the source. Furthermore, we have a low accident rate (zero frequency rate in 2023), and 100% of our workers are covered by a collective bargaining agreement. The NDPE and Responsible Sourcing policies require compliance with ILO conventions and the protection of human rights in countries of origin.

Objective 9: To build resilient infrastructure, promote inclusive and sustainable industrialisation and encourage innovation

GRI Standard: 201-1, 203-1

LIPSA is committed to technological innovation , highlighting the transformation of its Huelva refinery into the largest pre-treatment plant for advanced biofuel feedstocks in Europe capable of processing waste such as used cooking oils (UCO) and animal fats, converting waste into a resource.

Goal 10: Reducing inequality within and between countries

GRI Standard Ref.: 102-8, 207-1, 207-2, 207-3, 207-4, 401-1, 404-1, 404-3, 405-2

LIPSA focuses on inclusion and non-discrimination, with commitments to non-discrimination in any employment practice based on race, gender, religion, disability, or sexual orientation, as set out in the CSR Policy. We comply with the General Law on the Rights of Persons with disability (LGD) and the application of alternative measures. In 2024, a specific protocol against LGTBIQ+ harassment was created.

Goal 11: Making cities and human settlements inclusive, safe, resilient and sustainable

Ref. GRI Standard: 203-1

The company manages its impact on the community, such as light pollution and noise pollution. LIPSA contributes to the development of the local community through active collaboration and sponsorship of sporting, cultural, and heritage restoration events.

Goal 12: Ensure sustainable consumption and production patterns

GRI Standard: 301-1, 301-2, 301-3, 302-1, 302-2, 302-3, 302-4, 302-5, 303-1-a, 303-1-c, 305-1, 305-2, 305-3, 305-6, 305-7, 306-1, 306-2, 306-3, 306-4, 417-1

LIPSA processes waste (such as used cooking oil and C3 animal fats) to produce biofuels. We achieve 99.99%Recovery the waste by 2025. In addition, we implement the Responsible Sourcing Policy and require traceability from suppliers. We hold rigorous certificationssuch as RSPO (Sustainable Palm Oil) and ISCC.

Objective 13: Take urgent action to combat climate change and its effects.

GRI Standard: 201-2, 302-1, 302-2, 302-3, 302-4, 302-5, 305-1, 305-2, 305-3, 305-4, 305-5

LIPSA is committed to the fight against climate change. It measures its carbon footprint (Scope 1, 2, and 3) and uses biomass to generate energy, a lever for decarbonization.Notably, the manufacture of products (biofuels) contributes to the decarbonization of the transport sector.

Goal 15: Protect, restore and promote the sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, halt and reverse land degradation and halt biodiversity loss.

GRI Standard: 304-1, 304-2, 304-3, 304-4, 305-1, 305-2, 305-3, 305-4, 305-5, 305-7, 306-3, 306-5

LIPSA is making direct commitments to protect ecosystems throughout its raw material supply chain. By 2025, LIPSA has achieved a palm oil supply chain that is 100% verified as deforestation-freethrough the implementation of its policy NDPE (No Deforestation, No Peatlands, No Exploitation).To verify a deforestation-free supply chain, we use satellite monitoring (Starling). We are committed to protecting High Carbon Stock (HCS) and High Conservation Value (HCV) areas.

Goal 16: Promote peaceful and inclusive societies for sustainable development, facilitate access to justice for all, and build effective, accountable and inclusive institutions at all levels.

Ref. GRI Standard: 102-16, 102-17, 102-21, 102-22, 102-23, 102-24, 102-25, 102-29, 102-37, 205-1, 205-2, 205-3, 206-1, 307-1, 403-4-a, 403-4-b, 403-9-a, 403-9-b, 403-9-c, 403-10-a, 403-10-b, 403-10-c, 408-1, 410-1, 414-1, 414-2, 415-1, 416-2, 417-2, 417-3, 418-1, 419-1

LIPSA is committed to fighting corruption and briberyand has a Code of Ethicsand an Ethics Channel. In addition, the complaints mechanism is a component of justice, being accessible and confidential to third parties.

Goal 17: Strengthen the means of implementation and revitalize the Global Partnership for Sustainable Development

Ref. GRI Standard: 207-1, 207-2, 207-3, 207-4

We maintain educational partnerships with universities (Autonomous University of Barcelona, University of Barcelona, University of Huelva) for talent development and training. We also work with Earthworm Foundation and participate in the Sustainable Coconut Partnership, representing key alliances for sustainability.

⚪ RSs: 140

European Sustainability Standards

This European Sustainability Standards Section is included in the RS26000 Digital Report as verified supplementary information about the organization. For those economic activities that, in accordance with the European Corporate Reporting Directive (CSRD), have also prepared their Sustainability Report or Statement, this document can be downloaded in this same section. Environmental data may also be extracted from the Environmental Statements of the European EMAS Regulation generateddirectly from this platform.

In the case of Small and Medium-sized Enterprises (SMEs), the activity may report in accordance with the EFRAG reporting guidelines in its Basic or Complete/Extended VSME modules. Basic or Complete/Extended VSME Module.

Verified metrics and information

Data points and disclosure requirements ESRS/VSME/IWA48

Assessment of the Sustainability Index of LÍPIDOS SANTIGA

Includes the degree of progress in implementing the ISO 26000 standard and sustainability practices in the SDG of the 2030 Agenda.

Human Rights

104
	Ref:

Labor Practices

163
	Ref:

Environment

268
	Ref:

Fair operations

126
	Ref:

Consumers and Customers Y

94
	Ref: 7

Community and Development

128
	Ref:

Governance and transparency

289
	Ref:

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RS26000 Certificate

If you would like to boost your assessment result, review the current SSR (Supplier Sustainability Report) and become part of the Supplier Network RightSupply, you can benefit from the following advantages.

Provide a standardised and extensible response to other clients with a referenced and verifiable rating.
Receive guided technical support for the completion of the questionnaire, including a final process of validation of content sufficiency.
To have an RS 26000 Sustainability Report in several languages, aligned with the ISO 26000 standard, Agenda 2030, GRI referenced and suitable as a Communication on Progress of the United Nations Global Compact.
To be able to privately share your RS26000 Report with as many customers as you wish (via password).
Be able to publicly share your 100% digital - web based - report with your stakeholders (Open Report Mode).
Obtain the RS 26000 distinction by being part of the Supplier Network Right Supply .

See contracting conditions: https://www.rightsupply.net/contract/

Once the contents have been verified, the organization can make public or communicate its RS26000 Index to its customers and other interested parties. The RS26000 Certificate Certificate is valid for a maximum of one year from the date of its issuance and, once it has expired, the platform will keep accessible the RS26000 Report Report for a maximum of three months.

Right Supply reserves the right to revoke the RS26000 certificate and to remove from this platform those contents declared by the organization, if it is demonstrated that the organization has incurred in the omission of relevant aspects or in the falsity of the information provided.

Evaluation System

EVALUATION OF THE RS26000 INDEX

The evaluation system RightSupply transfers the numerical value of the RS26000 Index to a letter scale from lower to higher sustainability and according to the following graph.

Organisations with A+ scores additionally meet the following[requirements].

RS 26000 ASSESSMENT BY CORE SUBJECTS

On the other hand and in a complementary way, the performance of the organization is evaluated numerically for each of the seven fundamental subjects of Corporate Social Responsibility (ISO 26000) and by means of a scale that grants 7 points or stars. In order to recognize the effort of the organizations, it is established that the four stars with the highest score are distinguished with the color gold. In this way, the organization will be able to quantify the total number of gold stars obtained in a cumulative way.

OPTIONS

RS 26000 - CSI - COMPANY SUSTAINABILITY INDEX

Company Sustainability Index is the evaluation and scoring system chosen by organizations to objectively analyze their progress in sustainability, progressively improve it and communicate it to their clients and stakeholders.

Thanks to the information entered in the platform, the system automatically generates the RS26000 Report , facilitating the evaluation and reporting of corporate social responsibility of companies. This report can be registered as a COP (Communication On Progress) document in the United Nations Global Compact scheme.

RS 26000 - SVC - SUSTAINABLE VALUE CHAIN

Sustainable Value Chain is a Supplier Sustainability Index assessment service for the corporate supply chain. RS 26000 - SVC reports annually for your organization indicators, aggregated and per supplier, in matters as important as the circular economy, climate change and other relevant aspects of good corporate governance.

RS26000 Index verified

1172

COMMITMENT AND TRUTHFULNESS

Ref. GRI Standard: 2-5

◉ Verification record

ORGANIZATION: SANTIGA LIPIDS CENTER/s - COVERAGE:

GRUPO LÍPIDOS SANTIGA, S.A. and its subsidiaries

This report has RS26000 been validated by:
–

You can download the validated master file here: RS26000-LIPSA-2025-2.pdf
Date of last update: March 25, 2026 –

AUTOMATED TRANSLATIONS OF THIS SUSTAINABILITY REPORT: This SUSTAINABILITY/CSR/ESG REPORT has been verified in its original language. The browsers used by stakeholders for consultation, or the RightSupply Platform itself, may automatically translate its direct transcription, without the certifying body considering its translated content as validated a priori. For this purpose, methods such as sworn translation are recommended.

Template 2025 v2.1

Supplier Sustainability Report (SSR)

2025

SANTIGA LIPIDS

Descriptive data on the organisation

Certificationsaccredited by LÍPIDOS SANTIGA

LIPSA_Action-Plan-2025-2026-2fc3ac25-1.pdf

NFRD.pdf

RS26000-LIPSA-2025-2.pdf

Environmental sustainability in the value chain

EXTRACTION AND TRANSPORT OF RAW MATERIALS

INTERMEDIATE MANUFACTURE OF COMPOUNDS/COMPONENTS

IN-HOUSE MANUFACTURE AND SERVICE

LOGISTICS, TRANSPORT AND DISTRIBUTION

CUSTOMER AND CONSUMER USE

DISPOSAL, RECYCLING AND REUSE

Agenda 2030 and Sustainable Development Goals (SDG) in Action

European Sustainability Standards

Verified metrics and information

Assessment of the Sustainability Index of LÍPIDOS SANTIGA

Improve your evaluation

◉ Verification record

You can activate the platform

Dual Materiality Analysis

Information on certification and authenticity of LÍPIDOS SANTIGA

Responsible declaration

ISO 26000 Scheme

Management approach

Human Rights

Labor Practices

Environment

Fair Operations

Consumer affairs

Community and Development