Sidenor 2021 Sustainability Report. Non-financial information statement

117 Annex 1. Reference table with regard to Law 11/2018 requirements Content index according to the requirements of Law 11/2018 as regards non-financial and diversity information GENERAL MATTERS Business model Short description of the Company’s business model, including: 1. Its business environment . 2. Its organisation and structure. 3. The markets where it operates. 4. Its objectives and strategies. 5. The main factors and tendencies which might affect its future evolution. (Letter from the Chairman); GRI 102-14. (Chapter 1: About us), GRI 102-1 to 102-7. Policies Description of the policies pursued by the company in relation to those matters, including: 1. Due diligence processes implemented for the identification, evaluation, prevention and mitigation of significant risks and impacts. 2. Verification and control procedures, including the measures adopted. (Chapter 1: About us); GRI 103 Management approaches for each area within the Economic, Environmental and Social dimensions. Short-, medium- and long-term risks The principal risks related to those matters linked to the Group’s operations including, where relevant and proportionate, its business relationships, products or services which are likely to cause adverse impacts in those areas. (Chapter 2: Good governance, ethics and transparency); GRI 103 Management approaches for each area within the Economic, Environmental and Social dimensions, GRI 102-15. Areas Contents Chapter ENVIRONMENTAL MATTERS Global environment 1. Detailed information on the current and foreseeable impacts of the company’s operations on the environment, and, as appropriate, on health and safety as well as environmental evaluation and certification procedures. 2. Resources dedicated to the prevention of environmental risks. 3. Application of the precautionary principle, quantity of provisions and safeguards for environmental risks. (Chapter 3: Environmental sustainability); GRI 103 Management approaches for each area within the Environmental dimension. (Chapter 1: About us); GRI 102-11. Pollution 1. Measures for preventing, reducing or remedying carbon emissions which seriously affect the environment. 2. Consideration of any form of specific air pollution of an operation, including noise and light pollution. (Chapter 3: Environmental sustainability); GRI 103 Management approaches for Emissions/biodiversity.