Sustainability: Annual Reports

The Consolidated Management Report compiles all relevant financial and sustainability information regarding the Ibercaja Group into a single document. The aim is to provide all stakeholders with the best and most comprehensive information available, in a transparent manner. This report as a whole provides a comprehensive overview of the Group’s strategic priorities, activities, business model, financial results, and commitment to sustainability (environmental, social, and governance issues). This report has been reviewed and approved by the Group’s highest governing body as part of the process for reviewing and approving the company’s consolidated financial statements.

The Consolidated Non-Financial Information Statement and Sustainability Information has been prepared in accordance with the provisions of the Commercial Code and the Capital Companies Act, and in compliance with the requirements of Directive 2022/1214/EU on Corporate Sustainability Reporting, known as the CSRD, as well as the additional disclosures required by Law 11/2018 not covered by the European Sustainability Reporting Standards (ESRS), in response to the recommendations of the National Securities Market Commission (CNMV) and the Institute of Accounting and Auditing (ICAC) for 2024 and 2025. It also complies with Regulation 2020/852 on the European Green Taxonomy and Commission Delegated Regulations 2021/2139 and 2021/2178, as amended by Delegated Regulations (EU) 2022/1214, 2023/2485, and 2023/2486. Furthermore, Ibercaja reports on its commitment regarding the indicators of the 2030 Agenda Sustainable Development Goals, the 10 principles of the Global Compact, the United Nations Principles for Responsible Banking, and the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD). Information is also provided regarding progress on other commitments made by the entity, such as the intensity metrics for its decarbonization goals and progress on its Decarbonization Plan.