RS26000 Sustainability Report

2025

ALIER

Descriptive data of the organization

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

Corporate center.Headquarters of ALIER

Main activity center.

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

Organization and activities

CORPORATE CENTER: C/ Avda. Diagonal 403, 6º 3ª, 08008, Barcelona. – Number of workers:

MAIN WORK CENTER: Pol. Industrial S/N. 25124 Rosselló (Lleida) – Number of employees: 296

OTHER CENTERS | Number of employees: | MAIN ACTIVITY:

Alier is a century-old brand born in 1832. Paper manufacturers since 1886, in 1948 we began to contribute to post-consumer recycling processes by manufacturing 100% recycled paper and we like to think that, since then, we have filled many blank pages based on the circular economy. Evolution and respect are perhaps the two words that have guided us throughout this time. The ability to adapt to change, always with deep respect for the environment and sustainability, is also a defining characteristic of our work. PBecause, after all, recycling is evolving.

ACTIVITY GROUP: MANUFACTURED PRODUCT, Paper Industry Products, SERVICES, WATER SUPPLY, SEWERAGE SERVICES, WASTE MANAGEMENT AND SANITATION, ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

CNAE: 1721

Main product or service families

PBL High Performance Paper

Papers for packaging and e-commerce.

Product White Top Liner WY WHITE PLUS Paper

Decorative papers

PolyAl Granules

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

HP PBL Paper/Packaging/Other: 100,681.26 Tons

Polyal Granules: 1,524 Tons

MAIN WEBSITE: https://alier.com/

Social information

Link here to our main social media channels.

STAFF STRUCTURE

AGE REPRESENTATION

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

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

Scope of the Right Supply 26000 Report

RS26000 REPORT COVERAGE

Manufacturing, recycling and valorization of paper from recovered materials.

SCOPE:

Factory and cogeneration plant, located at: Pol.Industrial S/N, Rosselló, Lleida.

Controlled waste disposal site in the municipality of Rosselló.

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

Governance

GOVERNANCE STRUCTURE:

In February 2018, with the purchase of the majority of the share capital from part of the Alier family, the Pereira family, of Argentine origin, with a strong industrial profile and extensive experience in the manufacture of plasterboard, became part of the shareholders. They provided the company with new opportunities and a vision of the plasterboard business, which, together with ALIER, SA's papermaking tradition, has consolidated the company as an important player in the plasterboard paper market.

The Management Committee holds monthly meetings where results are presented, decisions are made, the company's financial statements are reviewed, and the budget and strategic lines are monitored.

The interaction between the different departments of the organization is a very strong point, as it provides:

High capacity to react to emerging problems
Immediate high-level communication to approve the actions
High coordination for compliance with planning, environmental regulations and operational aspects that affect environmental impact
Constant communication between people in the organization
Coordination between people in setting objectives.

Regular meetings are held between the MA and Regulatory Department and Management to make decisions regarding the Integrated Management System (quality, Environment and energy) and regulations.

Given this internal structure, to date there is no specific CSR department reporting directly to management, nor a management representative for this function. However, Alier's commitments in this area are addressed by all departments within the organization. In 2023, a new Sustainability Committee was established, comprised of members of the executive committee and those responsible for the ESG management areas.

At the beginning of fiscal year 2024, the quality area was reorganized to help increase product quality and customer satisfaction, becoming the Continuous Improvement and Quality Department. Another important step in sustainability was the opening of the plastics plant in October 2024.

Ref. GRI Standard: 2-3

Contact regarding this report

CONTACT PERSON: Mrs. Isabel Vidal / Mr. Joan Luque – Post: Responsible for regulations, Environment and SGI

Direct phone number: +34933042860 Email: ALIERLLE@ALIER.COM

ALIER has now officially signed the commitments of the UN Global Compact. This digital sustainability report serves as ALIER's commitment to progress and communication regarding good governance and corporate social responsibility, aligned with these principles and the Sustainable Development Goals of the United Nations' 2030 Agenda.

Compliance with legal provisions

	Ref. GRI Standard: 307
	ALIER has the corresponding authorizations / licenses / communications for the exercise of the activity.

RSs: 10

Legal Compliance Management

Ref. GRI Standard: 205, 307, 419

ALIER has a Legal Compliance Management System, a Crime Prevention and/or Anti-Bribery/Anti-Corruption Management System

INFORMATION ON CASES OF NON-COMPLIANCE:

They did not occur.

Ref. GRI Standard: 2-27

RSs: 20

	Ref. GRI Standard: 414

Supplier sustainability assessment (including the core subjects of ISO 26000)
Supplier evaluations must be conducted annually or biannually and include at least 50% strategic, representative, or directly related suppliers involved in production or service provision. Their content must include: Human rights, labor practices, environment, fair operations, consumer/customer issues, community development, and corporate social responsibility governance
	ALIER does not use the Right Supply platform for the evaluation of its suppliers.

Assessment of relevant or material impacts on the supply chain

	Ref. VSME (CSRD-EU): C1.003 – GRI Standard: 308
	ALIER conducts an environmental assessment of its suppliers on a regular and documented basis, on an annual basis.


	RSs: 25

References to the standard GRI Standard They are included in the RS26000 report for guidance purposes.

Our commitment and values

It is a pleasure for the entire ALIER team to present this digital sustainability report, as a further step in shaping our communication on environmental, social and corporate governance matters following a structure based on international standards. In the coming years, our non-financial statements will also be adapted to the new European directive on sustainability reporting and its new indicators. Therefore, this document also incorporates references to other international standards, such as the content of the Global Reporting Initiative guidelines and the Sustainable Development Goals of the 2030 Agenda.

ALIER, SA reaffirms its commitment to becoming a a sustainability-focused company that, in addition to providing its customers with more sustainable products, help them implement actions to reduce the environmental impact of their activities and products, extending their commitment to sustainability throughout the value chain. And it does so taking into account criteria and proactive action in the environmental, social and governance (ESG) field.
Our vision as value creators through sustainable recycling and the development of innovative solutions This leads us to strengthen our commitments and policies also with corporate social responsibility and addressing the needs and expectations of our stakeholders.

In consideration of all our stakeholders, we present this report which we hope will be of interest and use to you.

Ref. GRI Standard: 2-22

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

Sustainability Policies

DOCUMENTED COMMITMENTS: 202302 ALIER POLICIES 2022

Codes of ethics

Ref. VSME (CSRD-EU): C6.001 to C6.007

CODE OF ETHICS: ETHICS CHANNEL Alier's Code of Ethics

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

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

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

Accountability
Transparency
Ethical behavior
Respect for the interests of stakeholders
Respect for the principle of legality
Respect for international standards
Respect for Human Rights

Strategy and key sustainability elements taken into account

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

Ref. GRI Standard: 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. Joining or maintaining participation is recommended.

1	ALIER It supports and respects the protection of internationally recognized fundamental human rights within our sphere of influence.
2	ALIER It claims not to provide cover or complicity to other companies that violate Human Rights.
3	ALIER It is committed to freedom of association and the effective recognition of the right to collective bargaining.
4	ALIER It is committed to the elimination of all forms of forced or compulsory labor.
5	ALIER is committed to eradicating child labor.
6	ALIER It is committed to the abolition of discriminatory practices in employment and occupation.
7	ALIER It maintains a preventive approach that favors the protection of the environment.
8	ALIER It encourages initiatives that promote greater environmental responsibility.
9	ALIER It promotes the development and dissemination of environmentally friendly technologies.
10	ALIER It establishes functions and controls to ensure the absence of corruption in all its forms, including extortion and bribery.

Certifications accredited by ALIER

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

ECOEMBES RECOVERY/RECYCLIST FOR BEVERAGE/FOOD CARDBOARD FROM SELECTIVE COLLECTION | 2023, ECOEMBES RECOVERY/RECYCLIST FOR BEVERAGE/FOOD CARDBOARD | 2023, CHAIN OF CUSTODIES FSC-STD-40-007 V-2-0, ESC-STD-40-001 V-3-1, FSC-STD-50-001 V-2-1 | 2023, FOOD GRADE PAPER/CARDBOARD SS "Semi-extensible Sacks" | 2022, FOOD GRADE PAPER/CARDBOARD EB "EcoKraft Bags" | 2022, FOOD GRADE PAPER/CARDBOARD ES "Ecokraft Sacks" | 2022, AB Food Grade Paper/Cardboard "Kraft Bags" | 2021, PEFC Chain of Custody/14-33-00070 | 2020, BCORP Company | 2025

The icons included here are intended to recognize the certificates accredited by the organization, and do not constitute a faithful representation of its graphic brands or its guarantee seals.

SUSTAINABILITY POLICIES

202302 ALIER POLICIES 2022

PDF • May 8, 2023

Cargar más

ETHICAL CODES

Alier's Code of Ethics

PDF • May 8, 2023

ETHICS CHANNEL

PDF • May 8, 2023

Cargar más

QUALITY, SAFETY AND HEALTH AND CORPORATE COMPLIANCE

ISO 9001

PDF • July 17, 2026

BCORP 2025-2028

PDF • July 17, 2026

GlobalEPD EN15804-028

PDF • May 8, 2023

BfR 57227sp

PDF • May 8, 2023

BfR 57228sp

PDF • May 8, 2023

LFGB 55568sp

PDF • May 8, 2023

BfR 57229sp

PDF • May 8, 2023

FSC 2022-01

PDF • May 8, 2023

PEFC 2020-01

PDF • May 8, 2023

CH_ALIER_CBA ECOEMBES

PDF • May 8, 2023

CH_ALIER_PC ECOEMBES

PDF • May 8, 2023

Cargar más

ENVIRONMENTAL MANAGEMENT

ISO 14001

PDF • July 17, 2026

Cargar más

ISO 50001 ENERGY MANAGEMENT

ISO 50001

PDF • July 17, 2026

Cargar más

CARBON FOOTPRINT

GHG Carbon Footprint

PDF • July 17, 2026

ISO 14064 Carbon Footprint

PDF • July 17, 2026

Cargar más

ENVIRONMENTAL PRODUCT DECLARATIONS

GlobalEPD B62.11-011 Alier Bags

PDF • July 17, 2026

GlobalEPD B62.11-012 Alier PolyAl

PDF • July 17, 2026

GlobalEPD EN15804-214 Alier CartonWall

PDF • July 17, 2026

Cargar más

EQUALITY PLAN

EQUALITY PLAN INTRO

PDF • May 8, 2023

Cargar más

ESG - CSR REPORTS

EINF ALIER 2025

PDF • July 17, 2026

Cargar más

RS26000

RS26000-ALIER-2025.pdf

PDF • July 17, 2026

Cargar más

⚪ RSs: 280

Environmental Sustainability in the Value Chain

Agenda 2030Mapping of the Sustainable Development Goals

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

GEOLOCATION OF HUMAN CAPITAL AND KEY RESOURCES

SPECIFIC INFORMATION

Ref. GRI Standard: 301-1

Origin of the main raw materials:

⚪ Post-consumer recycled paper 100%:Spain

⚪ Cardboard beverage containers (bricks):Spain

Origin of the main products distributed:

⚪ HP PBL Paper/Packaging/ Others:Spain

⚪ PolyAl Granules:Spain

Ref. GRI Standard: 3-3

Description of the main actual and potential impacts:

Environmental impact from the consumption of natural resources such as water, gas, and biomass.

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

EXTRACTION AND TRANSPORT OF RAW MATERIALS

SDGs Agenda 2030

INTERMEDIATE MANUFACTURING OF COMPOUNDS/COMPONENTS

SDGs Agenda 2030

OWN MANUFACTURING AND PROVISION

SDGs Agenda 2030

LOGISTICS, TRANSPORT AND DISTRIBUTION

SDGs Agenda 2030

CUSTOMER AND CONSUMER USE

SDGs Agenda 2030

DISPOSAL, RECYCLING AND REUSE

SDGs Agenda 2030

Ref. GRI Standard: 3-3d

Standardized Environmental Management Equipment and Systems


	ALIER has a team with exclusive features in the area of sustainability.
	ALIER has working groups or management committees that plan actions related to sustainability.
	ALIER has a welcome and training plan in sustainability.
	ALIER has an environmental management system certified under the ISO 14001 standard.
	ALIER has implemented actions to reduce its environmental impacts.
	ALIER internally audits its environmental management and receives external audits in this area.

	RSs: 77

Standardized Energy Management Systems


	ALIER has an Energy Management System under the ISO 50001 standard.

	RSs: 10

Buy Green (supplies, equipment, facilities,machinery, raw materials or auxiliary materials).


	ALIER applies green purchasing criteria in the acquisition of more than 50 % of total purchase volume.
	Our fleet of vehicles does NOT include electric vehicles.
	RSs: 20

Sustainable mobility plans


	ALIER has not implemented any mobility plan among its employees to reduce the impact on transportation.

	RSs: 0

Sustainable buildings and infrastructure


	ALIER does not have any certification of efficiency or sustainability of its infrastructure and buildings.

	RSs: 0

Other non-standard environmental management systems

Environmental design and development of products and services


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

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


	ALIER integrates ecodesign and life cycle analysis as key tools to improve the environmental performance of its products, strengthen the traceability of the impacts associated with their life cycle, and offer its customers objective and verifiable environmental information. One of the company's significant milestones was the verification by AENOR, in 2022, of the Environmental Product Declaration —EPD/DAP— for the product Carton-Wall, under the reference GlobalEPD EN15804-028 rev1. This declaration made it possible to know more precisely the environmental impacts of the product throughout its life cycle and to provide customers with environmental information on the impacts associated with the use of a 100 % recycled material. Subsequently, in December 2023, ALIER verified the corresponding Environmental Product Declarations through AENOR. Semi-extendable bags y Bags, with the aim of aligning and quantifying the environmental impact of its products with the company's circular strategy. During 2025, ALIER began the process of reviewing the Environmental Product Declarations corresponding to Carton-Wall y Bags, as well as the development of the first specific EPD for the PolyAl granules. These studies were completed after the close of the 2025 financial year and before the preparation of this report, so their results are already available and can be used as an updated basis to strengthen product environmental information, the traceability of life cycle impacts and communication with customers and other stakeholders. In the case of paper for sacks, its EPD was not reviewed during 2025 as no production of this product was recorded during that year. However, the existing declaration remains valid until 2028. From a product innovation standpoint, ALIER continues the development of paper PBL high performance, A more efficient paper for plasterboard allows customers to reduce their paper consumption by reducing its weight while maintaining the required technical specifications. This product helps reduce raw material consumption, energy consumption, waste generated during roll transfers, transportation and storage needs, paper inventory volume, and waste associated with the final product. Furthermore, the commissioning of the plastics plant in October 2024 and its operational consolidation during 2025 reinforce ALIER's position in the circular economy. This facility allows for the valorization of the polyethylene and aluminum fraction from the recycling of beverage cartons, transforming it into PolyAl granules. In this way, ALIER is moving towards the comprehensive valorization of the brik packaging, recovering both the fiber for the manufacture of recycled paper and the plastic-aluminum fraction for its reincorporation as raw material in new recycled products. During 2025, the company also made progress in integrating circularity as a criterion for monitoring its industrial performance, strengthening the traceability of material flows, the production of PolyAl granules and the availability of information to assess the evolution of its circularity indicators. ALIER also maintains collaborations with universities, technology centers and research entities, such as DBA —Center for Biotechnological and Agrofood Developments—, the University of Alicante and EURECAT, aimed at improving processes, developing new waste valorization solutions and applying technologies that allow reducing environmental impacts in the manufacture of paper and recycled products.

Design for the Circular Economy

	Ref. GRI Standard: 301
	RAW MATERIALS. All raw or auxiliary materials acquired by ALIER come from recycling processes.
	CONTAINERS. All the packaging used in ALIER products comes from recycled processes.
	CONTAINERS. All the waste generated by ALIER packaging, after its use or disposal, can be recovered.
	PACKAGING. Some of the packaging used for the logistics and distribution of ALIER products comes from recycled processes.
	PACKAGING. All the waste generated by ALIER packaging, after its use or disposal, can be recovered.
	WASTE. All waste that may be generated by ALIER products or services after use by the customer or consumer can be recovered or reused.

Emission recovery in processes


	Less than 25% of the emissions generated in ALIER's processes are recovered for other processes.

Water recovery and use

	Ref. GRI Standard: 303-1
	More than 50% of the wastewater generated in ALIER's processes is recovered for other processes.

Other Circular Economy improvements

	Ref. VSME (CSRD-EU): B7.001
	In 2024, ALIER began analyzing its circular economy indicators using Ecomundis' RightSupply.net digital platform and the RightCircular® tool to assess the Material Circularity Index (MCI). This indicator summarizes the degree of recycling, recovery, and valorization of the organization's products and operations throughout their life cycle, differentiating between a local or organizational perspective (MCI) and a global perspective (MCI). The methodological development of the ICM is inspired by the Ellen MacArthur Foundation's principles of circularity and incorporates elements of the WBCSD's Circular Transition Indicators, ensuring its interoperability with the ISO 59020 and ISO 59040 series of standards. In this way, ALIER has a monitoring tool that allows for a structured evaluation of the evolution of its circular performance and strengthens year-on-year comparability. ALIER reports an improvement of two points in the ICML and one point in the ICMG, compared to the 2024 result, consolidating the integration of circularity as a criterion for monitoring its industrial performance and its corporate strategy.


	RSs: 115

Acquisition and production of renewable energy

	Ref. GRI Standard: 302-1
	All of ALIER's energy consumption comes from renewable sources (90%->100%).

Origin of the renewable energy acquired or produced


	Biogas recovered from the wastewater treatment plant. Own production
	ATLAS ENERGÍA with 100% of renewable (2023) Acquired marketer
	Photovoltaics: Self-production

RSs: 90

Product and service life cycle analysis


	ALIER communicates the results of the LCA through a certified environmental product declaration (EPD/EPD).

References and validated impact categories

	CARTON WALL – EN ISO 14025:2010 EN 15804:2012+A2:2020 AENOR 22/08/2022 (See attached report (2022-08-22)) PAPER FOR BAGS – EN ISO 14025:2010 - AENOR 12/22/2023 () PAPER FOR SEMI-EXTENSIBLE BAGS – EN ISO 14025:2010 - AENOR 02/22/2023 ()
	RSs: 15

Carbon footprint of products and organization

	Ref. VSME (CSRD-EU): B3.003 , B3.004 , C3.014 – GRI Standard: 305
	ALIER has the carbon footprint calculation for some of its products or services, or for its organization, certified by an independent body.


	Carbon Footprints by Products/Services \| Scope type \| Unit value \| Calculation methodology



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

	Production/Offices – 59,109.3 t (Scope 1,2,3)

	RSs: 15

Description of the assessed CO2eq emissions inventory

	Efficiency in the use of resources allows us to optimize the carbon footprint of our products in combination with the strategy of seeking the greatest energy efficiency or the implementation of renewable energies. See attached report verifying organizational or corporate GHG emissions (ISO 14064:2018)

Water Footprint

	Ref. GRI Standard: 303-1
	ALIER does not have, nor does it plan in the short term to carry out, the calculation of its Water Footprint for any of its products, services or for its organization.

	Water Footprints by Products/Services \| Unit value \| Calculation methodology




	Water Footprints of Organizations by Products/Services \| Unit value \| Calculation methodology



	RSs: 0

Sustainability or Corporate Social Responsibility Reports


	Report:
	ALIER communicates its environmental performance externally through the preparation and publication of official reports or statements.

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



	RSs: 40

	ALIER uses the Right Supply platform to assess its Sustainability Index.
	RSs: 100

Environmental indicators

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

WASTE BY TYPE

WASTE BY DESTINATION AND MANAGEMENT

	TOTAL WASTE GENERATION (Tons/t)
	2025 Invariant data (+/- 5%) ⚪ RSs: 0 Ref: 2024: 0,8		0,83 t/t

	FRACTION OF WASTE MANAGED AS A BY-PRODUCT
	2025 Invariant data (+/- 5%) ⚪ RSs: 0 Ref: 2024: 0	0 %

	RECOVERED WASTE FRACTION
	2025 Slight improvement >5% ⚪ RSs: 5 Ref: 2024: 67	76,64 %

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

	FRACTION OF WASTE TO LANDFILL
	2025 Substantial improvement >25% ⚪ RSs: 10 Ref: 2024: 32	23,36 %

	PACKAGING USAGE COEFFICIENT (KR/KP)
	2025 Invariant data (+/- 5%) ⚪ RSs: 0 Ref: 2022: 0.0008 Packaging declaration.		0,0008 KR/kp

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

ENERGY CONSUMPTION

RENEWABLE ENERGIES

	TOTAL ENERGY CONSUMPTION (ELECTRICITY, NG, LPG…)/t)
	2025 Worsening >5% ⚪ RSs: -5 Ref: 2024: 1,2	2,14 MWh/t

	RENEWABLE ENERGY PRODUCED (MWh)
	2025 Invariant data (+/- 5%) ⚪ RSs: 0 Ref: 2024: 9.269 Steam production from biogas generated plus photovoltaics	9.478 MWh

	% RENEWABLE ENERGY CONSUMED (as a percentage of the total)
	2025 Substantial improvement >25% ⚪ RSs: 10 Ref: 2024: 68.5% of total energy consumed, including natural gas. CNMC data	99,1 %

CO emissions₂ Ref. VSME (CSRD-EU): B3.003, B3.004, C3.015, C3.016, C3.017

GHG SCOPE AND EMISSIONS

	TOTAL CO2 EMISSIONS (SCOPE 1+2)
	2025 Substantial improvement >25% ⚪ RSs:10 Ref: 2024: 31,273 EINF GFI 2024 report source	6.812 t

	TOTAL CO2 EMISSIONS (SCOPE 1+2+3)
	2025 Substantial improvement >25% ⚪ RSs: 10 Ref: 2024: 83,916 Source EINF GFI 2024 report		59.109,3 t

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

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

ORIGIN OF WATER

WATER CONSUMPTION

	TOTAL WATER CONSUMPTION (m³/t)
	2025 Worsening >5% ⚪ RSs: -5 Ref: 2024: 0.05 (Intake - discharge)		0,91 m³/t

	INDUSTRIAL DISCHARGES (m³/t)
	2025 Substantial improvement >25% ⚪ RSs: 10 Ref: 2024: 15,04		11,22 m³/t

Circular economy data. Materials of origin UPstream

	COMPOSITION IN HAZARDOUS SUBSTANCES
	2025 Invariant data (+/- 5%) ⚪ RSs: 0 Ref: 2023: 6.5 Auxiliary chemicals (not all hazardous).		6,5 %

	COMPOSITION IN RECYCLED RAW MATERIALS (%)
	2025 Invariant data (+/- 5%) ⚪ RSs: 0 Ref: 2024: 93.5 Post-consumer recovered paper and cardboard		93,5 %

Circular economy data. Finished product. DOWNstream

RESOURCE CONSUMPTION

SUBJECT TYPOLOGY

	PRODUCT RECYCLABILITY (%)
	2025 Invariant data (+/- 5%) ⚪ RSs: 0 Ref: 2024: 100		100 %

Green taxonomy. Eligibility and alignment.

Eligibility and taxonomic alignment

Circular Economy Metrics

Representation of the circularity of matter RightCircular^©

He RightSupply Material Circularity Index (MCI) It summarizes the degree of recycling, recovery, and valorization of an organization's products and operations throughout its entire life cycle. Developed by Echomundis, the ICM RightCircular^© It facilitates an annual calculation, expressing its magnitude as a percentage of corporate circularity under two different life cycle perspectives (ICM-Local and ICM-Global), in a practical way and aligned with Circular Transition Indicators proposed by the World Business Council for Sustainable Development (WBCSD) and the ISO 59020 standard.

ICM_LLOCAL OR ORGANIZATIONAL
INNER CIRCLE. It represents the level of circularity associated with the products or processes directly managed by the organization. It considers waste recovery and the maximum potential for recycling or reuse of the materials involved, incorporating the expected recovery efficiencies according to the nature of the product supplied.
ICM_GGLOBAL
OUTER CIRCLE. It measures the overall circularity of materials throughout the entire product lifecycle, from the origin of raw materials to their final destination after use. This index is the closest to the MCI proposed by the Ellen MacArthur Foundation.

CIRCULARITY SCALE
It represents the different levels of circularity achieved by an activity or organization in its ICM Index_L LOCAL.

🟥 LINEAR ECONOMY [0–20%]

Extraction, single use, and disposal predominate.
🟧 IN CIRCULAR TRANSITION [21–40%]

Reuse/recycling has begun, but it's still linear.
🟨 PARTIAL CIRCULARITY [41–60%]

Moderate use of recycled materials and durable designs.
🟩 AVERAGE CIRCULARITY [61–80%]

Greater reuse, repair and closed cycles.
🟦 HIGH CIRCULARITY [81–90%]

Almost closed systems with minimal loss of resources.
🟪 DEMATERIALIZATION [>91%]

Dematerialized or highly circular systems.

RightCircular PROGRAM: Voluntary membership program for companies that wish to evaluate the circular economy index of their activity under technical and objective criteria following internationally recognized norms and standards. Tel. +34 93 7777 623 – validation@rightsupply.net

CIRCULARITY INDEX
OF THE MATTER

2025

Manufacturing, recycling and valorization of paper from recovered materials.

MCI by Ecomundis – RightSupply™

Representation of partial circularity indices RightCircular^TM

Inner circle: % of Partial Circularity Ci. Outer circle: Ci x Circular efficiency of the system

RAW MATERIALS

Mass and fraction of material recycled or recovered from other processes

ALL SUBJECTS · Mi=165,993,860 t · Ci=93.5% · Ei=93.5%
DESCRIPTION: SECONDARY MATERIALS: Packaging waste, paper and cardboard from the selective collection of municipal solid waste and other materials from post-consumer recycling.

RAW MATERIALS

(L: 46.8 %)

RENEWABLE ENERGIES

Percentage of guaranteed or accredited renewable energy

ALL CONSUMPTION · Ci=94.8% · Ei=94.8%
DESCRIPTION: ENERGY: Biomass, Electricity, Diesel, Natural Gas, Biogas

RENEWABLE ENERGIES

(ON TOTAL CONSUMPTION)

RECIRCULATED WATER

Percentage of water resources reused in the system. Only those cases of consumption of regenerated, recovered or recycled water from third parties not accounted for in the weight of the product containing it are included in the mass balance.

ALL CONSUMPTION · Ci=76.0% · Ei=76.0%
DESCRIPTION: RECLAIMED WATER: Alier's main water usage comes from two distinct sources. 99.65% is from the Pinyana Canal intake, and the remaining 0.35% is from the public water supply network.

RECIRCULATED WATER

(IN SYSTEM · IN HOUSE)

WASTE GENERATED

Mass and fraction of waste generated for valorization and its potential subsequent recovery based on sectoral rates.

ALL WASTE · Mi=63,788,600 t · Ci=76.6% · Ei=62.7%
RRV Rates: SECTORAL
DESCRIPTION: Waste of potentially recyclable materials. Stock of PolyAl packaging scraps for processing at our own processing plant.

WASTE GENERATED

(L: 14.7 % / G: 12.0 %)

PRODUCTS AND SERVICES

Mass and fraction of recyclable or recoverable products and their potential return to the system based on sectoral rates.

Paper for Cardboard Wall · Mi=86,513,284 t · Ci=100.0% · Ei=5.0%
RRV Rates: SECTORAL
•EXPECTED HALF-LIFE: 60 years
•ACTUAL HALF-LIFE: 45 years old
•COMPARATIVE LONGEVITY: Comparable to that of the sector
•COMPARATIVE USABILITY: Comparable to that of the sector
DESCRIPTION: UPCYCLING: Paper for Cardboard Wall
Paper for Bags · Mi=14,167,973 t · Ci=100.0% · Ei=90.0%
RRV Rates: SECTORAL
•EXPECTED HALF-LIFE: 2 years
•ACTUAL HALF-LIFE: 1 year
•COMPARATIVE LONGEVITY: Comparable to that of the sector
•COMPARATIVE USABILITY: Comparable to that of the sector
DESCRIPTION: UPCYCLING: Paper for Bags
PolyAl Granules · Mi=1,524,000 t · Ci=100.0% · Ei=100.0%
RRV Rates: SECTORAL
•EXPECTED HALF-LIFE: 60 years
•ACTUAL HALF-LIFE: 45 years old
•COMPARATIVE LONGEVITY: Comparable to that of the sector
•COMPARATIVE USABILITY: Comparable to that of the sector
DESCRIPTION: UPCYCLING: PolyAl Granules

PRODUCTS

(L: 30.8 % / G: 5.6 %)

CONTAINERS AND PACKAGING

Mass and fraction of recyclable or recoverable packaging and its potential return to the system based on sectoral rates.

ALL CONTAINERS · Mi=645,709 t · Ci=58.9% · Ei=33.1%
RRV Rates: SECTORAL

CONTAINERS AND PACKAGING

(L: 0.1 % / G: 0.1 %)

PERFORMANCE: LONGEVITY & UTILITY

Percentage relative to the sector in longevity (durability / average life) and in utility (intensity of use) for manufactured or marketed material products

ALIER VS SECTOR · Mi=1,000 t · Ci=100.0% · Ei=100.0%

YIELDS

(COMPARATIVES)

AVERAGE LIFESPAN OF MARKETED PRODUCTS

HALF-LIFE

Definitions:

**EXPECTED POTENTIAL HALF LIFE**: Maximum period of time in years, in which the purpose and usability of the product remains viable before reaching its maximum intrinsic obsolescence.
**ACTUAL AVERAGE LIFE**: Period of time in years, based on statistical information, during which the consumer or user uses the product before disposing of it as waste.

Maximum expected half-life Known real average lifespan According to our own statistical estimates

INTENSITY OF MATTER

INTENSITY OF THE MATTER OF THE ORGANIZATION

INTENSITY OF THE MATTER OF THE ORGANIZATION The material intensity value is shown as the ratio between the total mass of raw materials (RM) and auxiliary materials (AM) involved in manufacturing or service delivery processes, including packaging and containers (PC) and fossil fuels (FF) used directly by the organization when considered relevant (>1% of total RM), in relation to the total mass associated with all products marketed by the organization. (Units: Kg Material/kg Product). In the case of services, the material intensity will be expressed in Kg Material/€ sold. INTENSITY OF USE The efficiencies shown are the number of use or application cycles per kg of product mass.

Result (Base Mass):

1,630 kg_M/kg_P 61,3 %

kg Material/kg Manufactured Product

INTENSITY OF USE

Intermediate product intended for further processing. The calculation of usage cycles by mass is not applicable.

RightCircular^TM It is a tool that facilitates the calculation and recording of the standardized circularity indicators proposed by the standards ISO 59020 e ISO 59040. It is aligned with the WBCSD Global Circularity Protocol for Business (World Business Council for Sustainable Development) and its scheme Circular Transition Indicators.

⚪ RSs: 45

ISO 26000. Corporate Social Responsibility

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

In 2023, ALIER incorporated an initial materiality analysis specific to its main company in anticipation of its expansion in light of future European Union guidelines for sustainability reporting. This involved analyzing the materiality of the impact and, in a first phase, the general impact on its stakeholders, anticipating more significant stakeholder participation in the coming year. In 2024, ALIER will integrate the analysis of materiality and relevant aspects related to CSR and sustainability into its management system.Likewise, this analysis will take into account the 2030 Agenda and the 17 Sustainable Development Goals proposed by the United Nations.

Currently, the sector has identified several key aspects as relevant, which are already taken into account in ALIER's procedures and the attention it gives to its stakeholders. At a meeting of ALIER's management team and main shareholders in March 2022, the following aspects were highlighted as most relevant to the organization:

ENVIRONMENTAL AXIS

CIRCULAR ECONOMY
CLIMATE ACTION (Decarbonization and Energy Efficiency)
WATER FOOTPRINT

SOCIAL AXIS

WORKERS' WELL-BEING AND HEALTH
CONTRIBUTION OF VALUE TO THE COMMUNITY
INNOVATION AND JOB CREATION
EQUALITY AND NON-DISCRIMINATION

GOVERNANCE AXIS

ETHICAL BEHAVIOR
COMPLIANCE AND TRANSPARENCY
SUSTAINABLE VALUE CHAIN

* 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 DOUBLE MATERIALITY relevance.

RELATIVE IMPORTANCE %:

wdt_ID	TYPOLOGY	YEAR	STAKEHOLDERS	THRESHOLD VALUE	USER ID	NEIS-THEMATICS	DESCRIPTION	SEVERITY / SCALE	PROBABILITY / OCCURRENCE	REMEDIABILITY AND CONTROL	SCOPE / EXTENSION	STAKEHOLDERS' OPINION	FINANCIAL MATERIALITY	DOUBLEMAT	MAT_IMPACTO	DOBLEMAT%	related_wdt_ID
397	REAL	2024	INVESTORS AND SHAREHOLDERS, INTERNATIONAL ORGANIZATIONS, ENVIRONMENTAL ENTITIES	1,000	1.968	02. E1: Climate change mitigation	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	4	5	4	100	4	2	8.000,000	4.000,000	100	2
407	REAL	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, LOCAL ENTITIES, ENVIRONMENTAL ENTITIES, INDUSTRIAL NEIGHBORHOOD, NON-INDUSTRIAL NEIGHBORHOOD	1,000	1.968	12. E3: Water withdrawals	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	4	50	4	5	2.500,000	500,000	31	12
398	REAL	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, INDUSTRIAL NEIGHBORHOOD	1,000	1.968	03. E1: Energy	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	2	5	4	25	3	4	1.500,000	375,000	18	3
427	REAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, LOCAL ENTITIES, ENVIRONMENTAL ENTITIES	1,000	1.968	32. E5: Generation of Non-Hazardous Waste	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	4	75	4	2	1.500,000	750,000	18	32
437	REAL	2024	OWN WORKERS, WORKS COUNCIL, EQUALITY COMMITTEE, UNION REPRESENTATIVES	1,000	1.968	41. S1: Gender equality and equal pay for work of equal value	As a threshold, add or subtract from 1 the value of the wage gap obtained (positive or negative) divided by 100.	5	5	4	30	4	1	1.500,000	1.500,000	18	41
436	REAL	2024	Senior Management, Management Committee, Department Managers, Employees, Works Council, Health and Safety Committee, Union Representatives, Regulatory Agencies	1,000	1.968	40. S1: Health and safety of own workers	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	2	5	3	25	4	2	1.333,333	666,667	16	40
431	REAL	2024	DEPARTMENT MANAGERS, EMPLOYEES, WORKS COUNCIL, UNION REPRESENTATIVES	1,000	1.968	35. S1: Adequate wages	A threshold value must be included. It is recommended that this value be above the minimum wage or a higher amount for the territory, region, or sector of activity. It is proposed to include a percentage (percentage) on top of this wage.	1	5	4	30	4	3	900,000	300,000	11	35
396	POTENTIAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, HEALTH AND SAFETY COMMITTEE, BANKS AND FINANCIAL INSTITUTIONS, RISK ANALYSTS AND INSURANCE COMPANIES, RESEARCH AND INNOVATION ENTITIES, INTERNATIONAL ORGANIZATIONS	1,000	1.968	01. E1: Adaptation to climate change	The closure of the canal for ALIER's use in cases of extreme drought is taken into account for financial materiality.	1	3	4	20	4	7	840,000	120,000	10	1
399	REAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, HEALTH AND SAFETY COMMITTEE, DIRECT CLIENTS, REGULATORY AGENCIES, RISK ANALYSTS AND INSURANCE COMPANIES, ENVIRONMENTAL ENTITIES	1,000	1.968	04. E2: Air pollution	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	2	5	4	20	4	2	800,000	400,000	10	4
408	REAL	2024		1,000	1.968	13. E3: Water spills	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	4	50	3	2	750,000	375,000	9	13
428	REAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, HEALTH AND SAFETY COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURANCE COMPANIES, LOCAL ENTITIES, ENVIRONMENTAL ENTITIES	1,000	1.968	32b. E5: Generation of Hazardous Waste	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	2	5	4	75	2	1	750,000	750,000	9	97
435	REAL	2024	OWN WORKERS, WORKS COUNCIL, EQUALITY COMMITTEE, UNION REPRESENTATIVES	1,000	1.968	39. S1: Work-life balance	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	4	25	3	2	375,000	187,500	4	39
453	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS	2,000	1.968	57. S2: Health and safety in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	2	5	3	2	3	4	320,000	80,000	4	57
459	VALUE CHAIN, GENERIC	2024	Senior Management, Supply Chain Workers, Value Chain Workers, Direct Customers, Indirect Customers, Direct Raw Material Suppliers, Direct Service Providers, Regulatory Agencies, Risk Analysts and Insurers, National Entities, International Organizations, Social Entities	1,000	1.968	63. S2: Child labor in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	4	1	10	20	4	5	320,000	64,000	4	63
400	POTENTIAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURANCE COMPANIES, ENVIRONMENTAL ENTITIES	1,000	1.968	05. E2: Water pollution	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	4	1	4	25	3	2	300,000	150,000	3	5
401	POTENTIAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, BANKS AND FINANCIAL INSTITUTIONS, RISK ANALYSTS AND INSURANCE COMPANIES, ENVIRONMENTAL ENTITIES	1,000	1.968	06. E2: Soil pollution	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	4	1	4	25	3	2	300,000	150,000	3	6
488	REAL, VALUE CHAIN	2024	Senior Management, Management Committee, Direct Raw Material Suppliers, Direct Service Providers, Tier 1 Suppliers, Tier 2 Suppliers, Contractors and Subcontractors, Banks and Financial Institutions	1,000	1.968	92. G1: Supplier relationship management, including payment practices	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	3	20	1	4	266,667	66,667	3	95
406	REAL	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, LOCAL ENTITIES, ENVIRONMENTAL ENTITIES	1,000	1.968	11. E3: Water consumption	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	4	25	4	1	250,000	250,000	3	11
445	REAL	2024	MANAGEMENT COMMITTEE, EMPLOYEES, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, WORKS COUNCIL, CONTRACTORS AND SUBCONTRACTORS, RISK ANALYSTS AND INSURANCE COMPANIES	1,000	1.968	49. S1: Privacy	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	4	25	4	1	250,000	250,000	3	49
405	POTENTIAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DISTRIBUTORS, DIRECT CUSTOMERS, USERS, CONSUMERS, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, RISK ANALYSTS AND INSURANCE COMPANIES, RESEARCH AND INNOVATION ENTITIES, INTERNATIONAL ORGANISMS, ENVIRONMENTAL ENTITIES	1,000	1.968	10. E2: Microplastics	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	4	1	4	20	3	2	240,000	120,000	3	10
440	REAL	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, EMPLOYEES, WORKS COUNCIL, EQUALITY COMMITTEE, UNION REPRESENTATIVES, LOCAL ENTITIES	1,000	1.968	44. S1: Measures against violence and harassment in the workplace	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	4	5	4	5	4	1	200,000	200,000	2	44
413	POTENTIAL, VALUE CHAIN	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, HEALTH AND SAFETY COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURANCE COMPANIES	1,000	1.968	18. E4: Climate change and ecosystems	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	2	1	4	20	3	3	180,000	60,000	2	18
430	REAL	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, EMPLOYEES, WORKS COUNCIL, HEALTH AND SAFETY COMMITTEE, UNION REPRESENTATIVES	1,000	1.968	34. S1: Time and workload	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	2	5	4	10	3	1	150,000	150,000	1	34
493	REAL	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, REGULATORY AGENCIES, LOCAL ENTITIES, NATIONAL ENTITIES	1,000	1.968	108. G1: Compliance and transparency	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	4	5	4	2	3	2	120,000	60,000	1	108
417	POTENTIAL	2024	Investors and shareholders, senior management, management committee, health and safety committee, users, consumers, regulatory agencies, banks and financial institutions, risk analysts and insurance companies, research and innovation entities, local entities, national entities, third sector and NGOs, environmental entities, social entities, industrial neighborhood, non-industrial neighborhood	1,000	1.968	22. E4: Pollution in ecosystems	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	2	1	4	50	2	1	100,000	100,000	1	22
441	REAL	2024	OWN WORKERS, WORKS COUNCIL, EQUALITY COMMITTEE, LOCAL ENTITIES, SOCIAL ENTITIES	1,000	1.968	45. S1: Diversity	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	4	10	4	1	100,000	100,000	1	45
468	VALUE CHAIN, GENERIC	2024	MANAGEMENT COMMITTEE, EMPLOYEES, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, LOCAL ENTITIES, ENVIRONMENTAL ENTITIES, SOCIAL ENTITIES	1,000	1.968	72. S3: Incidents related to security in the affected communities	Without affecting groups or communities in this respect	4	1	4	20	2	1	80,000	80,000	1	72
439	REAL	2024	MANAGEMENT COMMITTEE, EMPLOYEES, WORKS COUNCIL, HEALTH AND SAFETY COMMITTEE, LOCAL ENTITIES, SOCIAL ENTITIES	1,000	1.968	43. S1: Employment and inclusion of people with disabilities	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	5	5	10	5	3	1	75,000	75,000	0	43
446	VALUE CHAIN, GENERIC	2024	MANAGEMENT COMMITTEE, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, DIRECT RAW MATERIAL SUPPLIERS, DIRECT SERVICE PROVIDERS	1,000	1.968	50. S2: Secure employment in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	4	2	4	3	60,000	20,000	0	50
485	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT CLIENTS, INDIRECT CLIENTS, USERS, CONSUMERS, CONTRACTORS AND SUBCONTRACTORS, REGULATORY AGENCIES, NATIONAL ENTITIES	1,000	1.968	89. G1: Protection of whistleblowers	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	3	5	3	1	50,000	50,000	0	92
479	REAL, VALUE CHAIN	2024	Senior Management, Management Committee, Department Managers, Value Chain Workers, Health and Safety Committee, Direct Clients, Indirect Clients, Users, Consumers, Regulatory Agencies, Risk Analysts and Insurers, National Entities, International Organizations	1,000	1.968	83. S4: Personal safety	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	4	2	4	2	40,000	20,000	0	86
448	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	1.968	52. S2: Adequate wages in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	4	2	3	2	30,000	15,000	0	52
489	POTENTIAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, WORKS COUNCIL, DISTRIBUTORS, DIRECT RAW MATERIAL SUPPLIERS, DIRECT SERVICE SUPPLIERS, TIER 1 SUPPLIERS, TIER 2 SUPPLIERS, CONTRACTORS AND SUBCONTRACTORS, MEDIA	1,000	1.968	93. G1: Corruption and bribery. Prevention and detection	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	2	1	4	5	3	2	30,000	15,000	0	96
432	REAL	2024	MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, EMPLOYEES, WORKS COUNCIL, UNION REPRESENTATIVES, MEDIA	1,000	1.968	36. S1: Social dialogue	Our activity complies with all the requirements of social dialogue both in the area of regulated works councils and in the area of health and safety.	1	5	3	2	2	2	26,667	13,333	0	36
478	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DISTRIBUTORS, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, USERS, CONSUMERS, REGULATORY AGENCIES, NATIONAL ENTITIES, INTERNATIONAL ORGANISMS	1,000	1.968	82. S4: Health and safety of users, consumers and customers	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	4	2	4	1	20,000	20,000	0	85
480	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, HEALTH AND SAFETY COMMITTEE, DIRECT CLIENTS, INDIRECT CLIENTS, USERS, CONSUMERS, REGULATORY AGENCIES, RISK ANALYSTS AND INSURANCE COMPANIES, NATIONAL ENTITIES, INTERNATIONAL ORGANISMS	1,000	1.968	84. S4: Protection of children using services and products	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	4	2	4	1	20,000	20,000	0	87
475	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT CLIENTS, INDIRECT CLIENTS, USERS, CONSUMERS	1,000	1.968	79. S4: Privacy of users, consumers and clients	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	4	2	3	1	15,000	15,000	0	82
447	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, DIRECT RAW MATERIAL SUPPLIERS	1,000	1.968	51. S2: Time and workload in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	1	3	2	2	2	5,333	2,667	0	51
403	REAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, EMPLOYEES, VALUE CHAIN WORKERS, WORKS COUNCIL, HEALTH AND SAFETY COMMITTEE, DIRECT CUSTOMERS, USERS, CONSUMERS, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, RISK ANALYSTS AND INSURANCE COMPANIES, ENVIRONMENTAL ENTITIES	1,000	1.968	08. E2: Substances of concern	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	2	5	4	1	1	1	5,000	5,000	0	8
476	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT CLIENTS, INDIRECT CLIENTS, USERS, CONSUMERS	1,000	1.968	80. S4: Freedom of expression of users, consumers and clients	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	4	2	1	1	5,000	5,000	0	83
1091	REAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, EMPLOYEES, DIRECT CLIENTS, INDIRECT CLIENTS, USERS, CONSUMERS, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, BANKS AND FINANCIAL INSTITUTIONS, RISK ANALYSTS AND INSURANCE COMPANIES	1,000	1.968	109. G1: Ethics and business conduct	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	10	2	2	1	4,000	4,000	0	109
415	VALUE CHAIN, GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURANCE COMPANIES, LOCAL ENTITIES, ENVIRONMENTAL ENTITIES	1,000	1.968	20. E4: Direct exploitation of ecosystems	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	1	4	2	2	1	2,000	2,000	0	20
449	VALUE CHAIN, GENERIC	2024	Value chain workers, works council, union representatives	1,000	1.968	53. S2: Social dialogue in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	5	10	2	1	1	2,000	2,000	0	53
402	POTENTIAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, HEALTH AND SAFETY COMMITTEE, CONSUMERS, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, RISK ANALYSTS AND INSURANCE COMPANIES, RESEARCH AND INNOVATION ENTITIES, INTERNATIONAL ORGANISMS, ENVIRONMENTAL ENTITIES, SOCIAL ENTITIES	1,000	1.968	07. E2: Contamination of living organisms and food resources	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	4	1	1	1	0,000	0,000	0	7
404	GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, EMPLOYEES, VALUE CHAIN WORKERS, WORKS COUNCIL, HEALTH AND SAFETY COMMITTEE, CONSUMERS, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, RISK ANALYSTS AND INSURANCE COMPANIES, ENVIRONMENTAL ENTITIES	1,000	1.968	09. E2: Substances of extremely concern	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	9
409	GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, HEALTH AND SAFETY COMMITTEE, USERS, CONSUMERS, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, RISK ANALYSTS AND INSURANCE COMPANIES, LOCAL ENTITIES, NATIONAL ENTITIES, ENVIRONMENTAL ENTITIES, INDUSTRIAL NEIGHBORHOOD, NON-INDUSTRIAL NEIGHBORHOOD	1,000	1.968	14. E3: Water spills into the oceans	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	14
410	GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, LOCAL ENTITIES, ENVIRONMENTAL ENTITIES	1,000	1.968	15. E3: Extraction and use of marine resources	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	15
411	GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURANCE COMPANIES, LOCAL ENTITIES, ENVIRONMENTAL ENTITIES	10,000	1.968	16. E3: Impact on the maritime coastline	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	16
412	GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, INSPECTORS AND CERTIFIERS, RISK ANALYSTS AND INSURANCE COMPANIES, NATIONAL ENTITIES, ENVIRONMENTAL ENTITIES	10,000	1.968	17. E3: Impact on marine ecosystems	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	17
414	VALUE CHAIN, GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURANCE COMPANIES, ENVIRONMENTAL ENTITIES	1,000	1.968	19. E4: Land use change, freshwater use change, and sea use change	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	4	0	10	25	2	1	0,000	0,000	0	19
416	GENERIC	2024	Investors and shareholders, senior management, management committee, distributors, direct clients, consumers, regulatory agencies, risk analysts and insurers, research and innovation entities, local entities, environmental entities	1,000	1.968	21. E4: Invasive alien species	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	21
418	GENERIC	2024	Investors and shareholders, senior management, management committee, regulatory agencies, risk analysts and insurers, research and innovation entities, local entities, environmental entities	1,000	1.968	23. E4: Impacts on biodiversity and ecosystems (in their extent or state)	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	1	4	50	1	1	0,000	0,000	0	23
419	GENERIC	2024	Investors and shareholders, senior management, management committee, regulatory agencies, risk analysts and insurers, research and innovation entities, local entities, environmental entities	1,000	1.968	24. E4: Incidence in the population of the species	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	24
420	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	1.968	25. E4: Risk of species extinction on a global scale	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	25
421	GENERIC	2024	Investors and shareholders, senior management, management committee, regulatory agencies, risk analysts and insurers, research and innovation entities, local entities, environmental entities	1,000	1.968	26. E4: Land degradation	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	26
422	GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, RISK ANALYSTS AND INSURANCE COMPANIES, RESEARCH AND INNOVATION ENTITIES, LOCAL ENTITIES, NATIONAL ENTITIES, ENVIRONMENTAL ENTITIES	1,000	1.968	27. E4: Desertification	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	20	1	1	0,000	0,000	0	27
423	REAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, REGULATORY AGENCIES, LOCAL ENTITIES, SOCIAL ENTITIES, INDUSTRIAL NEIGHBORHOOD, NON-INDUSTRIAL NEIGHBORHOOD	1,000	1.968	28. E4: Soil sealing / denaturing	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	2	0	10	2	1	2	0,000	0,000	0	28
442	GENERIC	2024	Investors and shareholders, senior management, management committee, department managers, employees, supply chain workers, value chain workers, works council, distributors, direct customers, indirect customers, consumers, regulatory agencies, local authorities, national authorities, media, social organizations	1,000	1.968	46. S1: Child labor	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	5	0	10	2	4	5	0,000	0,000	0	46
443	GENERIC	2024	OWN EMPLOYEES, WORKS COUNCIL, TRADE UNION REPRESENTATIVES, REGULATORY AGENCIES, LOCAL ENTITIES, NATIONAL ENTITIES, INTERNATIONAL ORGANISMS, MEDIA, SOCIAL ENTITIES	1,000	1.968	47. S1: Forced labor	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	47
444	GENERIC	2024	OWN WORKERS, REGULATORY AGENCIES, LOCAL ENTITIES, SOCIAL ENTITIES	1,000	1.968	48. S1: Adequate Housing	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	2	1	1	0,000	0,000	0	48
450	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	1.968	54. S2: Freedom of association and works councils in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	0	10	2	1	1	0,000	0,000	0	54
451	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	1.968	55. S2: Collective bargaining in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	0	10	2	1	1	0,000	0,000	0	55
452	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	1.968	56. S2: Work-life balance in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	2	1	1	0,000	0,000	0	56
454	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	1.968	58. S2: Gender and pay equality in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	0	10	2	1	1	0,000	0,000	0	58
455	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	1.968	59. S2: Training and capacity building in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	0	10	2	1	1	0,000	0,000	0	59
456	VALUE CHAIN, GENERIC	2024	MANAGEMENT COMMITTEE, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, NATIONAL ENTITIES, SOCIAL ENTITIES	1,000	1.968	60. S2: Employment and inclusion of people with disabilities in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	10	2	1	0,000	0,000	0	60
457	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	1.968	61. S2: Measures against violence and harassment in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	2	1	1	0,000	0,000	0	61
458	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, SOCIAL ENTITIES	1,000	1.968	62. S2: Diversity in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	2	1	1	0,000	0,000	0	62
460	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, DIRECT RAW MATERIAL SUPPLIERS, NATIONAL ENTITIES, INTERNATIONAL ORGANIZATIONS, SOCIAL ENTITIES	1,000	1.968	64. S2: Forced labor in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	2	2	1	0,000	0,000	0	64
461	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, SOCIAL ENTITIES	1,000	1.968	65. S2: Adequate housing in the value chain	Without affecting groups or communities in this respect	0	0	10	2	1	1	0,000	0,000	0	65
463	VALUE CHAIN, GENERIC	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS	1,000	1.968	67. S2: Privacy in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	2	1	1	0,000	0,000	0	67
464	VALUE CHAIN, GENERIC	2024	MANAGEMENT COMMITTEE, EMPLOYEES, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, LOCAL ENTITIES, SOCIAL ENTITIES	1,000	1.968	68. S3: Adequate housing in the affected communities	Without affecting groups or communities in this respect	0	0	10	20	1	1	0,000	0,000	0	68
465	VALUE CHAIN, GENERIC	2024	MANAGEMENT COMMITTEE, EMPLOYEES, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, LOCAL ENTITIES, SOCIAL ENTITIES	1,000	1.968	69. S3: Adequate nutrition in the affected communities	Without affecting groups or communities in this respect	0	0	10	20	1	1	0,000	0,000	0	69
466	VALUE CHAIN, GENERIC	2024	MANAGEMENT COMMITTEE, EMPLOYEES, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, LOCAL ENTITIES, SOCIAL ENTITIES	1,000	1.968	70. S3: Water and sanitation in the affected communities	Without affecting groups or communities in this respect	0	0	10	20	1	1	0,000	0,000	0	70
467	VALUE CHAIN, GENERIC	2024	MANAGEMENT COMMITTEE, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, LOCAL ENTITIES, SOCIAL ENTITIES	1,000	1.968	71. S3: Land-related incidents in the affected communities	Without affecting groups or communities in this respect	0	0	10	20	1	1	0,000	0,000	0	71
469	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, SOCIAL ENTITIES	1,000	1.968	73. S3: Freedom of expression in the affected communities	Without affecting groups or communities in this respect	0	0	10	1	1	1	0,000	0,000	0	73
470	VALUE CHAIN, GENERIC	2024	OWN EMPLOYEES, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, SOCIAL ENTITIES	1,000	1.968	74. S3: Freedom of assembly	Without affecting groups or communities in this respect	0	0	10	1	1	1	0,000	0,000	0	74
471	VALUE CHAIN, GENERIC	2024	OWN EMPLOYEES, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, SOCIAL ENTITIES	1,000	1.968	75. S3: Incidents against human rights defenders	Without affecting groups or communities in this respect	0	0	10	1	1	1	0,000	0,000	0	75
472	VALUE CHAIN, GENERIC	2024	INTERNATIONAL ORGANIZATIONS, MEDIA OUTLETS, SOCIAL ENTITIES	1,000	1.968	76. S3: Free, prior and informed consent in indigenous communities	Without affecting groups or communities in this respect	0	0	10	1	1	1	0,000	0,000	0	76
473	VALUE CHAIN, GENERIC	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MEDIA, SOCIAL ENTITIES	1,000	1.968	77. S3: Self-determination in indigenous communities	Without affecting groups or communities in this respect	0	0	10	1	1	1	0,000	0,000	0	77
474	VALUE CHAIN, GENERIC	2024	SOCIAL ENTITIES	1,000	1.968	78. S3: Cultural rights in indigenous communities	Without affecting groups or communities in this respect	0	0	10	1	1	1	0,000	0,000	0	78
481	REAL, VALUE CHAIN	2024	DIRECT CLIENTS, INDIRECT CLIENTS, USERS, CONSUMERS, REGULATORY AGENCIES, NATIONAL ENTITIES, INTERNATIONAL ORGANISMS	1,000	1.968	85. S4: Non-discrimination of users, consumers and clients	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	5	10	1	1	1	0,000	0,000	0	88
482	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT CLIENTS, INDIRECT CLIENTS, USERS, CONSUMERS, INTERNATIONAL ORGANIZATIONS	1,000	1.968	86. S4: Access to products and services for users, consumers and clients	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	10	1	1	1	0,000	0,000	0	89
483	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT CLIENTS, INDIRECT CLIENTS, USERS, CONSUMERS, NATIONAL ENTITIES, INTERNATIONAL ORGANIZATIONS	1,000	1.968	87. S4: Responsible Marketing Practices	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	-6	0	4	2	2	1	0,000	0,000	0	90
486	GENERIC	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT CLIENTS, INDIRECT CLIENTS, USERS, CONSUMERS, REGULATORY AGENCIES, NATIONAL ENTITIES, INTERNATIONAL ORGANISMS, MEDIA, ENVIRONMENTAL ENTITIES	1,000	1.968	90. G1: Animal welfare	Without affecting groups or communities in this respect	0	0	10	1	1	1	0,000	0,000	0	93
426	VALUE CHAIN, GENERIC	2024	Investors and shareholders, senior management, management committee, department managers, works council, distributors, direct clients, indirect clients, users, consumers, direct raw material suppliers, direct service providers, banks and financial institutions	1,000	1.968	31. E5: Resource outputs related to products and services	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	-6	5	10	2	4	4	-192,000	-48,000	2	31
477	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT CLIENTS, INDIRECT CLIENTS, USERS, CONSUMERS	1,000	1.968	81. S4: Access to (quality) information for users, consumers and clients	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	-6	5	10	20	3	1	-360,000	-360,000	4	84
490	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DIRECT CLIENTS, INDIRECT CLIENTS	1,000	1.968	104. S4: Customer and user satisfaction and protection	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	-6	5	4	2	4	3	-360,000	-120,000	4	104
424	GENERIC	2024	REGULATORY AGENCIES, RESEARCH AND INNOVATION ENTITIES, NATIONAL ENTITIES, INTERNATIONAL ORGANISMS, ENVIRONMENTAL ENTITIES	1,000	1.968	29. E4: Impacts on ecosystem services and dependencies on these services	Alier does not use virgin raw materials from forests, preserving the ecosystem services they provide.	-6	5	10	75	2	1	-900,000	-900,000	11	29
434	REAL	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, EMPLOYEES, WORKS COUNCIL, UNION REPRESENTATIVES	1,000	1.968	38. S1: Collective bargaining and coverage of labor agreements	Our activity complies with all the requirements of social dialogue. We take as our threshold the coverage of workers in collective agreements under the 100% form.	-6	5	10	25	3	2	-900,000	-450,000	11	38
484	REAL, VALUE CHAIN	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, EMPLOYEES, SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, DISTRIBUTORS, DIRECT RAW MATERIAL SUPPLIERS, DIRECT SERVICE SUPPLIERS, CONTRACTORS AND SUBCONTRACTORS	1,000	1.968	88. G1: Corporate Culture	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	-6	5	10	25	3	2	-900,000	-450,000	11	91
491	REAL, VALUE CHAIN	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, EMPLOYEES, DIRECT CLIENTS, INDIRECT CLIENTS, BANKS AND FINANCIAL INSTITUTIONS, RESEARCH AND INNOVATION ENTITIES	1,000	1.968	106. E5: Research, Development and Innovation of products and services	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	-6	5	10	20	4	2	-960,000	-480,000	12	106
429	REAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, DEPARTMENT MANAGERS, EMPLOYEES, WORKS COUNCIL, UNION REPRESENTATIVES, SOCIAL ENTITIES	1,000	1.968	33. S1: Job stability	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	-6	5	10	25	4	2	-1.200,000	-600,000	15	33
438	REAL	2024	DEPARTMENT MANAGERS, EMPLOYEES	1,000	1.968	42. S1: Training and capacity building	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	-6	5	10	40	3	2	-1.440,000	-720,000	18	42
425	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 raw material suppliers, direct service providers, regulatory agencies, banks and financial institutions, risk analysts and insurance companies, social entities	1,000	1.968	30. E5: Resource inputs, including resource utilization	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	-6	5	10	20	4	4	-1.920,000	-480,000	24	30
492	REAL	2024	INVESTORS AND SHAREHOLDERS, SENIOR MANAGEMENT, DISTRIBUTORS, DIRECT CUSTOMERS, INDIRECT CUSTOMERS, INSPECTORS AND CERTIFIERS, ENVIRONMENTAL ENTITIES	1,000	1.968	102. E5: More sustainable, low environmental impact and circular products	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	-6	5	10	75	3	4	-5.400,000	-1.350,000	67	102
462	VALUE CHAIN, GENERIC	2024	SUPPLY CHAIN WORKERS, VALUE CHAIN WORKERS, SOCIAL ENTITIES	1,000	1.968	66. S2: Water and sanitation in the value chain	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	0	0	4		3	5				66
487	VALUE CHAIN, GENERIC	2024	SENIOR MANAGEMENT, MANAGEMENT COMMITTEE, WORKS COUNCIL, TRADE UNION REPRESENTATIVES, SOCIAL ENTITIES	1,000	1.968	91. G1: Political engagement and lobbying activities	Describe the specific impact on your organization and whether there is a severity or criticality threshold.	1	0	10		1	1				94
																DOBLEMAT%

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

Ref. GRI Standard: 3-3e

Management approach or level of integration in the organization

SUSTAINABLE PRACTICES

Human Rights

REPORTING AND VALIDATION

Work placements

REPORTING AND VALIDATION

Environment and surroundings

REPORTING AND VALIDATION

Fair trade

REPORTING AND VALIDATION

Consumers and customers

SUSTAINABLE PRACTICES

Community and development

List of fundamental subjects in which the organization works

Ref. VSME (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

Situations that pose a risk to human rights

Avoid complicity

Claims resolution

Discrimination and vulnerable groups

Civil and political rights

Economic, social and cultural rights

Fundamental principles and rights at work

PROTECTION OF HUMAN RIGHTS


	ALIER does not sign agreements or contracts with human rights protection clauses or subject to human rights evaluation.
	Ref. GRI Standard: 412-3.a

IMPACT ON COMMUNITIES


	ALIER does not carry out operations with known significant negative impacts (actual or potential) that affect human rights.
	Ref. GRI Standard: 413-2.a

SUPPLIER EVALUATION AND HUMAN RIGHTS


	ALIER does not audit suppliers from countries at risk of human rights violations.

………………….	NUMBER OF SUPPLIERS IN WHOSE COUNTRIES HUMAN RIGHTS ARE VIOLATED
	2025 Invariant data (+/- 5%)		0

Ref. GRI Standard: 407, 408, 409

OUTSTANDING PRACTICES

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

ALIER articulates its commitment to the protection of Human Rights through its Code of Ethics, its people policies, its Welfare Policy, its compliance mechanisms, and its procurement, supplier approval, and evaluation procedures. This approach is integrated into the company's day-to-day management through internal communication of standards and expectations of conduct, onboarding and policy adherence processes, supply chain controls, and internal channels for consultation, communication, and reporting.

With regard to its employees, ALIER expressly protects freedom of association and collective bargaining, the right to equal treatment and non-discrimination on the grounds of sex, ethnicity, religion, religious beliefs, sexual orientation or gender identity, including LGBTQ+ rights, as well as social protection for employees and adequate working conditions. The company expressly rejects illegal recruitment, child labor, forced labor, and any form of human trafficking, exploitation, or servitude, whether direct or indirect, within the organization or its value chain.

ALIER's Welfare Policy reinforces these commitments through principles relating to respect for freedom of association, the prohibition of forced labor, the prohibition of child labor, non-discrimination in employment and the promotion of working conditions that respect fundamental rights, health, safety and the dignity of individuals.

ALIER also maintains its adherence to the United Nations Global Compact, reinforcing its commitment to aligning its strategy and operations with international principles relating to human rights, labor standards, the environment, and the fight against corruption. This framework complements the Code of Ethics and consolidates a preventive approach to potential human rights violations within its operational sphere and in its relationships with third parties.

In its relationships with suppliers, clients, and external collaborators, ALIER acts with transparency and integrity, avoiding any form of complicity with organizations that may violate human rights. The company promotes the principles set forth in its Code of Ethics and demands compliance with applicable regulations regarding environmental, labor, health and safety, and human rights.

In the value chain, these commitments are progressively integrated into supplier approval and evaluation procedures. Through these mechanisms, ALIER can incorporate criteria related to regulatory compliance, occupational health and safety, respect for human rights, environmental management, and corporate social responsibility. Likewise, the Supplier Code of Conduct establishes the expected principles in business relationships and helps extend the company's ethical and social commitments to its supply chain.

During fiscal year 2025, no confirmed complaints related to human rights violations were registered through established internal channels, including the Ethics Hotline and human resources management mechanisms. Furthermore, based on supplier approval and evaluation procedures and available information, no suppliers were identified as posing a significant risk in relation to child labor, forced labor, or obstacles to freedom of association and collective bargaining.

RSs: 28

Ref. GRI Standard: 403

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

Work and labor relations

Working conditions and social protection

Social dialogue

Occupational health and safety

Human development and training in the workplace

GENDER EQUALITY IN TREATMENT AND OPPORTUNITIES

	Ref. VSME (CSRD-EU): C5.001 -. GRI Standard: 405
	ALIER reports its management of gender equality in a verified manner.

DOCUMENT:EQUALITY PLAN INTRO

We promote equal pay for women and men

Women have the same opportunities to access management positions.

There is equality in the staff recruitment processes

Our communication methods exclude sexist terminology

We have plans to help you balance work, family and personal life

We have protocols in place to prevent and respond to sexual harassment or harassment based on sex.


…………………..	WOMEN WORKERS: WAGE DIFFERENCE BETWEEN MEN AND WOMEN (%)
	2025 Invariant data (+/- 5%)	12,2

…………………..	DIRECTIVES: SALARY DIFFERENCE BETWEEN MEN AND WOMEN (%)
	2025 Worsening >5%		8,2

OCCUPATIONAL SAFETY AND HEALTH AND PREVENTION OF OCCUPATIONAL RISKS

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

	01. HAS RESOURCES AND PERSONNEL DEDICATED TO OCCUPATIONAL SAFETY AND HEALTH We have a designated worker for Occupational Health and Safety, We have prevention delegates among the workers, No staff with exclusive functions in matters of Occupational Health and Safety, Our own team or service for the prevention of occupational risks, External or subcontracted prevention service. 02. HAS ACCIDENT PREVENTION PROCEDURES IN PLACE IN: Special work (at heights, confined spaces, electrical work, explosive atmospheres, etc.), Delivery and renewal of Personal Protective Equipment, Safe tools and equipment, Safe machinery and instruments under certification. i.e.: CE (EU)/NFPA®/NEC CODES (USA) markings..., Safe storage and transport of loads, Correct safety and emergency signage, Fire prevention assured, Preventive maintenance for the safety of the facilities, Existence of Preventive Guidelines, Existence of Prevention Plans, Safe workplace and work surfaces. 03. HAS INDUSTRIAL HYGIENE PROCEDURES IN PLACE IN: Prevention and safety against physical agents, Prevention and safety against chemical agents. 04. HAS ERGONOMIC PROCEDURES IN THE WORKPLACE IN: Adaptation of the workstation. 05. PERFORMS ACTIONS RELATED TO MEDICINE AND HEALTH AT WORK IN: Health Promotion, Health Surveillance. 06. HAS PROCEDURES IN PSYCHOSOCIOLOGY AND WORKER WELL-BEING IN: Participation and supervision. 07. APPLY THE COORDINATION OF BUSINESS ACTIVITIES IN: Systematic approach to ensuring the prevention of risks for contractors. 08. REGARDING COMMUNICATION AND PARTICIPATION OF WORKERS Workers have access to safe ethical channels, a Health and Safety Committee is in place, workers receive initial and periodic training on the risks associated with their job, workers participate in risk assessments, workers have free access to preventive health check-ups, and workers participate in preventive planning. 09. PLANNING OF PREVENTIVE ACTIVITY We have a system for the evaluation and compliance with legal requirements. All jobs have documented preventive guidelines. All risk tasks and processes have documented preventive guidelines. Our organization conducts occupational risk prevention audits annually. 10. EMERGENCY RESPONSE Updated Emergency Plans are available for the facilities and centers, and emergency drills are carried out.

WORK ACCIDENT RATE

	Ref. VSME (CSRD-EU):-B9.001,B9.002 – GRI Standard: 403
…………………..	ACCIDENT FREQUENCY RATE (Number of accidents resulting in sick leave per million hours worked) Illness or injury arising out of and in the course of employment.
	2025 Worsening >5%	15,46

…………………..	ACCIDENT SEVERITY INDEX (Number of days) work-related/sick leave – per thousand hours worked) Illness or injury arising out of and in the course of employment.
	2025 Substantial improvement >25%		0,37

TRAINING FOR WORKERS

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

…………………..	AVERAGE TRAINING HOURS PER EMPLOYEE PER YEAR
	2025 Worsening >5%		27,8 h/e.

JOB STABILITY FOR WORKERS

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

………………….	PERCENTAGE OF INDEFINITE OR PERMANENT CONTRACTS
	2025 Invariant data (+/- 5%)		100 %. .

SOCIAL BENEFITS

	Ref. GRI Standard: 401-2.a
	EMPLOYMENT BENEFITS Flexible working hours.

OUTSTANDING PRACTICES

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

Sustainable labor practices

ALIER develops its labor practices from an approach focused on regulatory compliance, job stability, collective bargaining, the participation of the legal representation of workers and continuous improvement in safety and health, equality, work-life balance and professional development.

At the close of fiscal year 2025, the Group has a workforce of 313 people, 299 of whom work for ALIER, SA, the Group's parent company and main operating and industrial center. Almost all employees are covered by a collective bargaining agreement, and labor management is structured through internal policies, human resources procedures, and mechanisms for participation and consultation with the legal representatives of the workers.

In the area of occupational health and safety, ALIER has an internal Occupational Risk Prevention Department, staffed by four people, with support from an external prevention service. This structure allows for specialized preventative management, integrated into industrial operations and aligned with the corporate strategy. During 2025, the preventative system was strengthened through the updating of the Self-Protection Plan, the execution of an emergency drill, the implementation of FACT24 as an emergency management and communication tool, and the consolidation of NEXT PRL as a comprehensive preventative management platform. This tool provides employees with access to job information, online training, PPE and workwear management, health monitoring, and risk communication.

The company also maintains a schedule of medical check-ups so that all workers can access health monitoring with the established frequency according to their job position, which is annual for factory positions.

In the area of training, ALIER develops an annual training plan tailored to the needs of each department and the company's operational, technical, and organizational challenges. In 2025, 8,309 hours of training were delivered, compared to 8,194 hours in 2024, reinforcing topics related to prevention, technical skills, digitalization, leadership, team management, and transferable skills. This training effort contributes to improving the versatility, safety, operational efficiency, and professional development of the workforce.

During 2025, ALIER also reinforced its commitment to equality and diversity by signing its second Equality Plan, valid until 2028. This plan incorporates objectives and actions in areas such as communication, participation, leadership, recruitment, promotion, equal pay, leave, prevention of violence and harassment, health and safety, supply chain, social responsibility, and LGBTQ+ diversity. Furthermore, during the year, training on unconscious bias, previously provided to managers, was extended to all employees.

The company promotes work-life balance through measures such as flexible hours, teleworking where the position allows, leave stipulated in the collective bargaining agreement, reduced working hours, and other work organization measures. In addition, it offers benefits and flexible compensation programs focused on well-being and work-life balance.

In addition to its labor policies, ALIER has its own social club, Club Alier, which encourages employee participation in social, recreational, cultural, and sporting activities, as well as initiatives promoting healthy habits. Highlights of 2025 include activities such as discounts on gym memberships, padel tournaments, cultural events like Sant Jordi Sostenible and La Castanyada, and ALIER's membership in the Spanish Association Against Cancer as an Oncoadherent Company, which includes awareness campaigns for employees.

RSs: 125

REPRESENTATION OF WOMEN

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

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

Pollution prevention

Sustainable use of resources

Climate change mitigation and adaptation

Environmental protection, biodiversity and restoration of natural habitats

OUTSTANDING PRACTICES

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

It is worth mentioning that there are outstanding environmental projects such as:

Consolidation of the plastics recycling plant and valorization of PolyAl
ALIER2ZERO Project, intended as a leading project for the decarbonization of the ALIER industrial plant.
GYPZERO project, focused on a new, highly decarbonized gypsum board production and recycling facility.
ENGIE's biomass plant, commissioned in 2024, is fully operational in 2025 and supplies renewable steam to ALIER.
ALIER maintains its transition towards lower impact electricity, with the purchase of 100 % renewable electricity with guarantees of origin and photovoltaic projects on rooftops and ground: 11.7 MW on rooftops and 3,195 MW on ground.
Installation of variable frequency drives in the factory and replacement of motors with more efficient equipment.
Recirculation and reduction of water consumption

ALIER, SA has an Environmental Management System certified according to the UNE-EN ISO 14001:2015 standard and aligned with the EMAS scheme, through which it integrates the identification and evaluation of environmental aspects, legal compliance, impact prevention and continuous improvement of environmental performance.

The company's main environmental objectives are geared towards optimizing the rational and efficient use of the natural resources needed to develop its activity, reducing the environmental impacts of direct activities, minimizing the environmental impact associated with the life cycle of products and incorporating the best available pollution prevention techniques that are technically and economically viable.

ALIER's environmental commitment is realized daily through industrial activity based on waste valorization and the manufacture of products from recovered raw materials. The company does not use virgin fiber in the manufacture of its paper products, thus ensuring the circularity of the paper value chain and contributing to reducing pressure on forest resources. This approach is reinforced by FSC 100 % Recycled and PEFC 100 % certified chain of custody certifications.

During 2025, ALIER made progress in consolidating its circular economy model through the plastics recycling plant commissioned in October 2024. This facility allows for the recovery of the polyethylene and aluminum fraction from recycled beverage cartons, transforming it into PolyAl granules. In this way, ALIER strengthens the comprehensive recovery of beverage cartons, recovering both the fiber for recycled paper and the plastic-aluminum fraction for reincorporation as raw materials in new recycled products.

In terms of circularity, the company has continued working on the traceability of material flows, the production of PolyAl granules, and the availability of information to evaluate its circularity indicators. Within this framework, ALIER reports a two-point improvement in the Local Material Circularity Index (LMCI) and a one-point improvement in the Global Material Circularity Index (GMCI), consolidating circularity as a criterion for monitoring industrial performance.

Regarding waste, ALIER recovered more than 81.% of the waste generated in 2025, compared to 71.% recorded in 2024. This improvement is part of the company's circular economy strategy and the progressive consolidation of solutions for the treatment, recovery, and reintegration of materials into the production cycle.

In the area of water, ALIER maintains projects focused on recycling and reusing process water, as well as reducing freshwater intake at the source and improving discharge control. Water management is a priority environmental aspect due to its relationship with production activity, resource efficiency, and the protection of aquatic ecosystems.

In the energy and climate sector, ENGIE's biomass plant will be fully operational by 2025, supplying biomass-derived steam to ALIER and reducing its reliance on fossil fuels for thermal power generation. The company is also maintaining its rooftop photovoltaic production, which began in 2023, and continuing to increase its use of renewable energy sources, including electricity with guarantees of origin.

ALIER's decarbonization actions are structured around the reduction of Scope 1 and Scope 2 emissions, through the 35.9 MW biomass plant, 11.7 MW rooftop photovoltaic installations, 3.195 MW ground-mounted photovoltaic installation, optimization of facilities and equipment, and acquisition of electricity from renewable sources with Guarantees of Origin.

During 2025, ALIER also secured public funding for strategic industrial decarbonization projects. These include the ALIER2ZERO project, focused on decarbonizing the industrial plant, and the GYPZERO project, aimed at implementing a new, highly decarbonized gypsum board production and recycling facility. Both projects reinforce the company's trajectory toward a more efficient, circular, and low-carbon industrial model. The progressive integration of the GYPZERO plant into the scope of the Integrated Management System is planned to begin in July 2026, including the implementation of procedures, the assessment of legal requirements, and its future incorporation into the audited and certified system.

In terms of product information, ALIER has made progress in updating and expanding its verified environmental data by revising the Environmental Product Declarations (EPDs) for Carton-Wall and Bags, as well as developing the first EPD specifically for PolyAl granules. These declarations improve the traceability of environmental impacts throughout the product lifecycle and provide customers with objective information on the environmental performance of their products.

The environmental objectives can be found in the verified Environmental Statement: https://www.valuechain.rightsupply.net/emas_statement/alier/#emas_objetivos

RSs: 4

Ref. GRI Standard: 2-25, 205, 206

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

Anti-corruption

Responsible political participation

Respect for property rights

LOCAL HIRING

	Percentage expressed in monetary economic value on the total contracting
	More than 50% of the products and services acquired or contracted by ALIER are of foreign origin local or regional.
	Ref. GRI Standard: 204-1.a

COMPETENCE PRACTICES


	ALIER does NOT have any pending or convicted legal cases related to unfair competition or in which the organization has been involved.
	Ref. GRI Standard: 206-1.a

FIGHT AGAINST CORRUPTION AND BRIBERY


	ALIER successfully implements internal protocols for evaluating and controlling corruption.
	Ref. GRI Standard: 205-3.a

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


	ALIER has formulated a mission and values that include good governance of the organization.

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


	ALIER has formulated a materiality analysis to understand the aspects of greatest interest to stakeholders.

OUTSTANDING PRACTICES

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

ALIER develops its good governance practices based on a corporate culture founded on integrity, transparency, respect for people, respect for the environment, and continuous improvement. These principles are embodied in its corporate values: “People First,” “Respect for the Environment,” “Honest, Transparent, and Integrity,” and “Evolution as a Constant.”.

During 2025, ALIER strengthened its sustainability governance model through the Sustainability Committee, supported by an operational monitoring team. This body translates the ESG strategy into action plans, monitors the Sustainability Master Plan, reviews key indicators, coordinates sustainability reporting, and ensures the traceability of those responsible and the evidence provided.

The company maintains a framework of integrity and compliance based on its Code of Ethics, approved on October 24, 2024, and its Compliance Policies. These instruments are mandatory for all members of the organization and are formalized through employee adherence upon joining the company and whenever changes are made to the applicable internal framework.

ALIER also has an Ethics Hotline that allows any employee, collaborator, or third party outside the organization to report potential legal or Compliance Policy breaches, as well as to ask questions about the interpretation or application of internal regulations. This hotline guarantees confidentiality, protection from retaliation, the possibility of anonymous communication, and the processing of data in accordance with data protection regulations. In 2025, one inquiry was received through the Ethics Hotline, which was reviewed and investigated, and subsequently closed as no evidence of a violation was found.

Regarding the fight against corruption and money laundering, ALIER communicates its internal policies during the onboarding process, including the Anti-Corruption and Anti-Bribery Policy. These policies are sent to employees for review and signature via the Summar application, and a specific annual communication on anti-corruption is also issued.

In the area of fair trade and the value chain, ALIER promotes responsible and sustainable behavior aligned with the principles of good corporate governance. The company communicates the principles outlined in its Code of Ethics to suppliers, customers, and external partners and requires compliance with applicable regulations regarding the environment, occupational health and safety, and respect for human rights.

ALIER has a supplier approval and evaluation procedure, revised in 2023, that incorporates ESG criteria in both the approval phase and ongoing assessment. Since the implementation of ISO 14001, suppliers have been informed of the applicable environmental requirements, and since 2023, approved suppliers have been required to adhere to the Supplier Code of Conduct. The approval process considers aspects such as waste management, environmental management, and corporate social responsibility; and the ongoing assessment incorporates criteria such as transparency, environmental impact assessments of products, CSR policies, and sustainability certifications.

RSs: 48

Ref. GRI Standard: 418

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

Fair marketing practices, objective and impartial information, and fair hiring practices

Protection of consumer health and safety

Sustainable consumption

Customer service, support and resolution of complaints and disputes

Consumer data protection and privacy

Education and awareness

Proper attention to clients, consumers and users


	ALIER has a system of attending to requests for information and complaints from its customers, consumers or users.

PRODUCT/SERVICE SAFETY


	ALIER assesses the health and safety impacts associated with various categories of products or services, in order to introduce improvements to these.
	Ref. GRI Standard: 416-1.a

ADVERTISING ETHICS AND DECEPTIVE ADVERTISING


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

CUSTOMER AND USER PRIVACY


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

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

OUTSTANDING PRACTICES

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

ALIER develops its product safety and sustainability practices from a B2B perspective, as it does not market products intended for the end consumer. In this context, its commitments focus on product quality, conformity, and safety for its intended use in industrial processes, objective technical and commercial information, customer service and support, claims management, and the protection of technical and commercial information shared in customer relationships.

The company has a system in place for handling information requests, technical support, and complaints within the framework of its ISO 9001:2015 Quality Management System. Incidents are received through the sales department and, when they affect product quality, are managed by the quality department through the complaints and nonconformities handling process. During 2025, no significant non-compliance was recorded regarding the health and safety impacts of product and service categories for their intended use in industrial processes. Furthermore, applicable product identification and labeling requirements were met where appropriate.

ALIER also maintains the customer technical support service called Value Added Paper from Alier (VAPA), Focused on comprehensive technical assistance and advice, this service allows us to offer customized solutions to our clients, contribute to improving the efficiency of their processes, support the development of new products, resolve industrial issues, and optimize the use of ALIER products in their facilities.

From a product sustainability perspective, ALIER continues to promote ecodesign, innovation, and life cycle analysis as tools to improve the environmental performance of its products. In 2025, the review process for the corresponding Environmental Product Declarations began. Carton-Wall y Bags, as well as the development of the first specific EPD for the PolyAl granules. These works allow us to strengthen the traceability of environmental impacts associated with the life cycle, improve environmental communication with customers and other stakeholders, and have verified information on products linked to ALIER's circular economy model.

Product innovation remains a key pillar of the sustainability strategy. A prime example is paper. PBL high performance, Developed for gypsum boards, this product maintains strength performance while offering improvements such as energy savings, reduced waste during roll transitions, reduced transport and storage costs, decreased paper inventory, and less waste in the final product. These improvements contribute to more efficient use of raw materials and a reduced carbon footprint across the value chain.

ALIER also collaborates with universities, technology centers, and other research institutions to develop solutions for waste valorization, process improvement, and the development of new products with reduced environmental impact. These collaborations strengthen the company's ability to translate technical innovation into tangible improvements in product safety, quality, circularity, and sustainability.

RSs: 51

Ref. GRI Standard: 403

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

Education and culture

Job creation and skills development

Health Promotion

IMPACT ON THE LOCAL COMMUNITY


	ALIER does not carry out operations or activities with known negative impacts (real or potential) on local communities.
	Ref. GRI Standard: 413-2.a

PLANNING OF COOPERATION AND COMMUNITY DEVELOPMENT ACTIONS


	ALIER carries out specific cooperation actions for community development based on specific needs.
	Ref. GRI Standard: 413-1.a

RECIPIENTS OF THE AID OR COOPERATION PROVIDED

BENEFICIARY ORGANIZATIONS

Universities, Cultural Institutions, Scientific Institutions, Sports Clubs.

NEED OR EXPECTATION MET

Help for vulnerable groups of people, help for groups of people with disabilities.

CONTRACTING SERVICES FROM SOCIAL ENTERPRISES

One-off service contract, Regular/annual service contract.

PURCHASE OF PRODUCTS FROM SOCIAL ORGANIZATIONS

Regular/annual purchase of products.

COLLABORATION AGREEMENTS

Advertising sponsorships.

COMMUNITY SUPPORT ACTIONS


…………………..	NUMBER OF PLANNED ACTIONS TO SUPPORT THE COMMUNITY OR SOCIAL INTEREST ENTITIES
	2025 Substantial improvement >25%	7

OUTSTANDING PRACTICES

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

Academic and research entities

Collaboration with universities, technology centers and educational programs is a strategic axis of ALIER's community development, aimed at promoting knowledge transfer between industry and academia, fostering the employability of young graduates and developing specialized talent in industrial sectors with a high technical component.

Among the main initiatives, the following stands out: Master's Degree in Paper and Graphic Technology, Promoted by ASPAPEL in collaboration with the Polytechnic University of Catalonia, through the Terrassa School, ALIER was an active driving force behind the creation of this master's program, which covers a specialization previously unavailable in the Spanish university system. The collaboration includes scholarships covering 100% of tuition fees, 810 hours of work placement, financial support for studies, and the possibility of subsequent professional integration.

ALIER also maintains an ongoing collaboration with University of Lleida, especially through the Dual Industrial Master's Degree in Industrial Engineering, the Dual Master's Degree in Occupational Risk Prevention and the hosting of students in curricular and extracurricular internships from different degrees.

The company also collaborates with other university and technology centers, including IQS – Institut Químic de Sarrià, the University of Girona, the URV, UNIR, UIV, LABASAD and Eurecat, in areas related to chemical engineering, applied research, digitalization, communication, marketing and R&D projects linked to the circular economy.

Additionally, ALIER promotes educational programs in secondary, primary and vocational training, among which the RCS program – “Research, Creation and Service” with the Joan Solà Institute of Torrefarrera, recycling and circular economy workshops in primary education centers and internships for Intermediate and Higher Level Vocational Training Cycles stand out.

Cultural, sports, social and health entities

ALIER maintains an active connection with local cultural, sporting, and social organizations through sponsorships, collaborations, and financial contributions. In the sporting arena, it collaborates with... Rosselló Football Club and the Club Esportiu Atlètic Lleida 2019, contributing to the promotion of grassroots sport, the encouragement of healthy habits and the social revitalization of the territory.

In the cultural sphere, ALIER is a patron of the foundation of Molí Paperer Museum of Capellades, contributing to the preservation and dissemination of historical papermaking heritage. It also maintains its connection with the Association of Historical-Paper Studies, the entity responsible for the management of the museum, in whose board of directors ALIER participates through the Directorate of Growth and Sustainability.

During the year, the company also made contributions to social and healthcare organizations such as the Foundation for Health and Sustainability, the Spanish Association Against Cancer and the Fragile X Syndrome Association.

Social protection and labor integration actions

ALIER remains committed to the employment integration of people with disabilities and to complying with the General Law on the Rights of Persons with Disabilities and their Social Inclusion. As an alternative to fulfilling the legal quota, the company collaborates with organizations and special employment centers that promote social and labor inclusion.

In this regard, ALIER maintains its collaboration with Sant Joan de Déu Foundation, through the contracting of gardening services as an alternative measure of labor integration, and makes purchases of raw materials from TIRGI Gironès Special Employment Center. These collaborations contribute to generating inclusive employment opportunities and promoting a positive social impact in the company's operating environment.

Likewise, collaboration with the Reintegra Foundation, through the CPO Dual Electricity program, strengthening the link between training, employability and social inclusion.

Sectoral entities and representation

ALIER actively participates in sectoral and business associations, contributing to industrial development, the circular economy, the energy transition and the representation of the paper and recycling sector.

Among the main entities in which it participates are the Catalonia Waste Cluster, where he holds the presidency; ASPAPEL, as a member of the Board of Directors; the Cercle d'Economia, with representation on its Board of Directors; Foment del Treball Nacional; CEOE Aragón; he Bioenergy Cluster of Catalonia; he Efficient Energy Cluster of Catalonia; he Sectoral Cluster of Industrialized Construction of Catalonia; ANAIP, National Association of Plastics Manufacturers; and ANARPLA, National Association of Plastic Recyclers.

This participation allows ALIER to strengthen its sectoral and institutional dialogue, contribute to the development of more sustainable industrial frameworks and maintain an active position in debates related to circular economy, decarbonization, industrial competitiveness, recycling and energy transition.

RSs: 53

Agenda 2030 and Sustainable Development Goals (SDGs) in action

Our organization is familiar with the 2030 Agenda and its 17 Sustainable Development Goals (SDGs). This digital sustainability report includes a list of the SDGs that have the greatest impact on the life cycle of our products and activities, as well as the practices and actions aimed at advancing positive impacts on those we consider priorities.

During 2023, Alier carried out the first mapping or localization of the Sustainable Development Goals of the 2030 Agenda on the RightSupply.net platform in its RS26000 digital report. This report includes a specific section for the SDGs, observing those that have the greatest influence on the life cycle phases of Alier's products and in an integrated way with the core subjects of the ISO 26000 standard.

Objectives we are actively working on

Status of implementation of the 2030 Agenda


	ALIER has integrated the SDGs of the 2030 Agenda into its planning and monitors the milestones achieved for each of them.

⚪ RSs: 20

References GRI Standard They have been included to facilitate the organization's calculation of indicators in case of opting for GRI validation.

Goal 3: Ensure healthy lives and promote well-being for all 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

Promoting healthy habits through the Alier Club.
Participation in the local 7-a-side football league of a team made up of Alier employees.
Partial subsidy for local gym fees.
Flexible benefits and compensation program
Health surveillance and prevention of occupational risks
Adherence to health awareness initiatives as an Oncoadhered company with the AECC.

Goal 4: Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all.

Ref. GRI Standard: 404-1

Promoting training for all workers.
Scholarships for studies.
Promoting the incorporation of young people through agreements with universities and vocational training centers.
Educational actions for dissemination and visibility: importance of recycling and promotion of women's participation in industry.
Promotion of university collaborations and alliances.

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

Ref. 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

Signing of the Second Equality Plan, valid until 2028
Update to the LGBTIQ+ equality and diversity agenda
Training activities to promote equality.
Equal opportunities plans without distinction of sex in productive structure.
Awareness-raising activities in educational centers to highlight the role of women in industry and promote industrial and scientific vocations among girls.

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

Ref. 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

Water consumption reduction projects.
Internal water recirculation projects.
Projects to reduce water discharge.

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

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

Biomass plant for renewable steam production.
Solar panels on rooftops and agricultural land for electricity supply.
Projects to reduce electricity consumption, and ISO 50001:2018 certification.
Biogas combustion engines for the generation of electricity and hot water.

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

Stability and job creation
Transfer of the agreed salary increases to the entire workforce.
Recruitment and Compensation Policies
Training Plan

Goal 9: Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation.

Ref. GRI Standard: 201-1, 203-1

Industrial innovation applied to the circular economy
Plastic recycling plant and PolyAl granule production
Development of the PBL high performance paper
R&D projects with universities and technology centers
ALIER2ZERO and GYPZERO projects
Creation of the VAPA role, for capturing the needs and desires of customers.

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

Ref. GRI Standard: 203-1

Collaboration with educational, cultural, sports, social and health entities.
Participation in the Economic and Social Council of the City of Lleida.
Support for grassroots sports, industrial culture and paper heritage.

Goal 12: Ensure sustainable consumption and production patterns.

Ref. 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

Paper manufacturing from recovered raw materials.
Comprehensive valorization of brik packaging.
Recovery of fiber and PolyAl fraction.
Life cycle assessment (LCA) of key products and environmental product declaration (EPD).

Goal 13: Take urgent action to combat climate change and its impacts.

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

• Validation of carbon footprint emissions according to ISO 14064-1:2019.

• Vulnerability analysis in the face of climate change.

• Planning of ALIER's environmental roadmap and decarbonization plan

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

Ref. 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

Use of raw materials from 100% recovered paper and cardboard.
FSC / PEFC Certification.

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

Agreement with Engie for the implementation of a biomass plant to supply thermal energy to the Roselló production plant.
Collaborations with universities, technology centers, ASPAPEL, UPC, University of Lleida, Eurecat and other centers.
Participation in the Waste Cluster of Catalonia, Bioenergy Cluster, Efficient Energy Cluster, ANAIP, ANARPLA, Foment del Treball, Cercle d'Economia and Consell Econòmic i Social de Lleida.
Partnerships with social, cultural, sports and health entities.

⚪ RSs: 120

Preliminary assessment of the Sustainability Index

It includes the degree of progress in implementing the ISO 26000 standard and sustainability practices in the SDGs of the 2030 Agenda

Human Rights

58
	Ref:

Work Placements

175
	Ref:

Environment and surroundings

434
	Ref:

Fair trade

163
	Ref:

Consumers and Clients Y

151
	Ref: 7

Community and development

133
	Ref:

Governance and transparency

467
	Ref:

RS26000 Certificate

He RS26000 Index It is a quantitative assessment of sustainability based on a set of specific corporate social and environmental responsibility indicators. It uses more than 200 variables and integrates the information declared by the organization within the framework of the standard. ISO 26000 and of the Agenda 2030.

The Sustainability Indices and Reports RightSupply RS26000 generated in this platforms must undergo a verification process Content is provided by the ECOMUNDIS auditors. The organization may opt for extended validations of its RS26000 Index, carried out by official certification bodies and within its own standards and norms certification processes.

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

Right Supply reserves the right to revoke the RS26000 certificate and to remove from this platform any content declared by the organization, if it is proven that it has omitted relevant aspects or provided false information.

Evaluation System

RS26000 INDEX EVALUATION

The RightSupply evaluation system transfers the numerical value of the RS26000 Index on a scale of letters from least to most sustainable and according to the following graph.

Organizations with A+ scores also meet the following [requirements].

RS 26000 ASSESSMENT BY CORE SUBJECTS

On the other hand, and in a complementary way, The organization's performance is evaluated numerically for each of the seven core subjects of Corporate Social Responsibility (ISO 26000) and using a scale that awards 7 points or stars. To recognize the efforts of organizations, the four highest-scoring stars will be distinguished with the color gold. This will allow the organization to quantify the total number of gold stars obtained cumulatively.

OPTIONS

RS 26000 · CSI – COMPANY SUSTAINABILITY INDEX

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

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

RS 26000 · SVC – SUSTAINABLE VALUE CHAIN

Sustainable Value Chain it's a Supplier Sustainability Index assessment service for corporate supply chains. RS 26000 · SVC It reports annually to its organization indicators, aggregated and by supplier, on matters as important as the circular economy, climate change and other relevant aspects of good corporate governance.

RS26000 Index Verified

1581

COMMITMENT AND TRUTHFULNESS

Ref. GRI Standard: 2-5

◉ Verification log

ORGANIZATION: ALIER CENTER/s – COVERAGE:

Manufacturing, recycling and valorization of paper from recovered materials.

This RS26000 report has been validated by:
Pablo Chamorro – ECOUNDIS

You can download the validated Master File here: RS26000-ALIER-2025.pdf
Date of last update: July 17, 2026 –

AUTOMATED TRANSLATIONS OF THIS SUSTAINABILITY REPORT: This SUSTAINABILITY/CSR/ESG REPORT has been verified in its original language. Browsers used by stakeholders to view it, or the RightSupply Platform itself, may automatically translate their direct transcription; however, the certifying body does not consider the translated content validated. For this reason, methods such as certified translation are recommended.

Template 2025 vs2.1

RS26000 Sustainability Report

2025

ALIER

Descriptive data of the organization

Our commitment and values

Certifications accredited by ALIER

Environmental Sustainability in the Value Chain

Agenda 2030Mapping of the Sustainable Development Goals

EXTRACTION AND TRANSPORT OF RAW MATERIALS

INTERMEDIATE MANUFACTURING OF COMPOUNDS/COMPONENTS

OWN MANUFACTURING AND PROVISION

LOGISTICS, TRANSPORT AND DISTRIBUTION

CUSTOMER AND CONSUMER USE

DISPOSAL, RECYCLING AND REUSE

Environmental indicators

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

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

CO emissions2 Ref. VSME (CSRD-EU): B3.003, B3.004, C3.015, C3.016, C3.017

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

Circular economy data. Materials of origin UPstream

Circular economy data. Finished product. DOWNstream

Green taxonomy. Eligibility and alignment.

Representation of the circularity of matter RightCircular©

RAW MATERIALS

RENEWABLE ENERGIES

RECIRCULATED WATER

WASTE GENERATED

PRODUCTS AND SERVICES

CONTAINERS AND PACKAGING

PERFORMANCE: LONGEVITY & UTILITY

HALF-LIFE

INTENSITY OF THE MATTER OF THE ORGANIZATION

ISO 26000. Corporate Social Responsibility

Management approach or level of integration in the organization

List of fundamental subjects in which the organization works

Agenda 2030 and Sustainable Development Goals (SDGs) in action

Objectives we are actively working on

Preliminary assessment of the Sustainability Index

RS26000 Certificate

RS26000 Index Verified

◉ Verification log

You can activate the platform

Dual Materiality Analysis

Information on ALIER certification and veracity

Declaration of responsibility

ISO 26000 Scheme

Management approach

Human Rights

Work Placements

Environment

Fair Trading

Consumer issues

Community and development

CO emissions₂ Ref. VSME (CSRD-EU): B3.003, B3.004, C3.015, C3.016, C3.017

Representation of the circularity of matter RightCircular^©