INDUSTRIAS MECANOELÉCTRICAS FONTECHA YEBENES (IMEFY)

Sustainability Report

2025

Prepared in accordance with the Voluntary Sustainability Reporting Standard for small and medium-sized undertakings (VSME), released by the European Commission on 30 July 2025.

Document Information

Entity Name: INDUSTRIAS MECANOELÉCTRICAS FONTECHA YEBENES (IMEFY)
Entity Identifier: 462018383
Entity Identifier Scheme: https://www.dnb.co.uk/duns-number
Report currency: EUR
Report period: 2025-01-01 – 2025-12-31
Decimal separator: . (FULL STOP)
Report generated: 2026-05-26 11:15:03 +0000

All disclosures are related to the reporting period above unless specified otherwise.

[B01.000] - General information - Basis for Preparation
[B01.200] - General information - List of sites
[B02.000] - General information - Practices, policies and/or future initiatives for transitioning towards a more sustainable economy
[B03.000] - Environment - Total Energy Consumption
[B03.100] - Environment - Breakdown of energy consumption
[B03.200] - Environment - Estimated Greenhouse Gas Emissions
[B04.000] - Environment - Pollution of air, water and soil: availability of public disclosure
[B06.000] - Environment - Water Withdrawal
[B07.000] - Environment - Description of circular economy principles
[B07.100] - Environment - Breakdown of waste by type
[B07.200] - Environment - Total Hazardous and Non-Hazardous waste
[B08.000] - Social - Workforce - General characteristics: type of contract
[B08.100] - Social - Workforce - General characteristics: gender
[B09.000] - Social - Workforce - Health and safety
[B10.000] - Social - Workforce - Remuneration, collective bargaining and training
[C01.000] - General information - Strategy: Business Model and Sustainability – Related Initiatives
[C02.000] - General information - Description of practices, policies and/or future initiatives for transitioning towards a more sustainable economy
[C03.000] - Environment - Greenhouse Gas Emissions Reduction Baseline and Target Year
[C03.300] - Environment - Transition plan for undertakings operating in high climate impact sectors
[C06.000] - Social - Additional own workforce information - Human rights policies and processes
[C07.000] - Social - Severe negative human rights incidents
[D99.000] - Other and/or entity specific information

[B01.000] - General information - Basis for Preparation ⮌

Option A (Basic Module only): Basis for preparation (Basic Module Only or Basic & Comprehensive Module)

Sustainability report prepared on an individual basis: Basis for reporting (consolidated or individual basis)

False: Report contains disclosures from the previous reporting period that remain unchanged

private limited liability undertaking: Undertakings legal form

NACE C - 27.11 Manufacture of electric motors, generators and transformers: NACE sector classification codes

€ 103,761,850.00: Size of balance sheet (total assets)

€ 102,566,427.00: Turnover

221.00: Number of employees

At the end of the reporting period: Employee counting methodology

Headcount: Type of number of employees

Spain: Country of primary operations and location of significant assets

ISO 14001: AENOR, 22/12/2023 ISO 14064-1: AENOR, 03/10/2025 RESIDUO CERO: AENOR, 02/10/2025 ECOVADIS: JUNIO 2025, PUNTUACIÓN 58/100 PEP ECOPASSPORT NUMBER IMEF-00001-V01.01-EN, 17/12/2024 EPDs, EPD ITALY - ICMQ, ICMQ-22357EPD - 27/07/2022, ICMQ-22358EPD - 27/07/2022, ICMQ-22400EPD - 20/12/2022, ICMQ-22401EPD - 20/12/2022: Description of sustainability-related certification(s) or label(s) This disclosure should include, where relevant, the issuers of the certification or label, date and rating score

[B01.200] - General information - List of sites ⮌

Identifier of site	2025-01-01 – 2025-12-31
Identifier of site	Address of site	Postal code of site	City of site	Country of site	GPS Location of site
1	POLÍGONO INDUSTRIAL LA CAÑADA, AVENIDA SIGLO XXI S/N	45470	LOS YÉBENES	Spain

[B02.000] - General information - Practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

Climate change Pollution Own workforce Workers in the value chain Business conduct: Sustainability issues addressed by practice, policy and/or future initiative

True: Practice, policy and/or future initiative is publicly available

True: Undertaking has set a target which is related to a policy

[B03.000] - Environment - Total Energy Consumption ⮌

7,174.82 MWh: Total energy consumption

[B03.100] - Environment - Breakdown of energy consumption ⮌

	2025-01-01 – 2025-12-31
	MWh
	Total renewable and non-renewable energy	Renewable energy	Non-renewable energy
Energy consumption from electricity		2,492.82	0.00
Energy consumption from self-generated electricity		718.98	0.00

[B03.200] - Environment - Estimated Greenhouse Gas Emissions ⮌

	2025-01-01 – 2025-12-31
	tCO2e
	Currently stated
Gross Scope 1 greenhouse gas emissions	1,481.37
Gross location-based Scope 2 greenhouse gas emissions	705.46
Gross market-based Scope 2 greenhouse gas emissions	0.00

[B04.000] - Environment - Pollution of air, water and soil: availability of public disclosure ⮌

True: Publicly available disclosure

https://imefy.com/comunicacion-de-desempeno-ambiental/: URL or link to the publicly available disclosure

[B06.000] - Environment - Water Withdrawal ⮌

2,397.00 m³: Total amount of water withdrawn from all sites

0.00 m³: Amount of water withdrawn at sites located in areas of high water-stress

[B07.000] - Environment - Description of circular economy principles ⮌

YES: Undertaking applies circular economy principles

SE DISPONE DE CERTIFICADO RESIDUO CERO VERIFICADO POR AENOR QUE AVALA LA VALORIZACIÓN SUPERIOR AL 98% DE NUESTROS RESIDUOS. ADEMÁS DISPONEMOS DE ANÁLISIS DE CICLO DE VIDA Y ANALIZAMOS LA RECICLABILIDAD DE NUESTROS PRODUCTOS AL FINAL DE SU VIDA ÚTIL.: Description of how circular economy principles are applied

[B07.100] - Environment - Breakdown of waste by type ⮌

Type of waste	2025-01-01 – 2025-12-31
	kg
	Waste diverted to recycle or reuse (volume)	Waste diverted to recycle or reuse (mass)	Waste directed to disposal (volume)	Waste directed to disposal (mass)	Total waste recycled, reused and directed to disposal (volume)	Total waste recycled, reused and directed to disposal (mass)
08 01 11 - Hazardous - Waste paint and varnish containing organic solvents or other hazardous substances		100.00		0.00		100.00
08 01 19 - Hazardous - Aqueous suspensions containing paint or varnish containing organic solvents or other hazardous substances		0.00		840.00		840.00
08 04 09 - Hazardous - Waste adhesives and sealants containing organic solvents or other hazardous substances		5,270.00		0.00		5,270.00
13 02 05 - Hazardous - Mineral-based non-chlorinated engine, gear and lubricating oils		59,935.00		0.00		59,935.00
13 07 03 - Hazardous - Other fuels (including mixtures)		240.00		0.00		240.00
15 01 01 - Non-Hazardous - Paper and cardboard packaging		60,570.00		0.00		60,570.00
15 01 02 - Non-Hazardous - Plastic packaging		8,450.00		0.00		8,450.00
15 01 03 - Non-Hazardous - Wooden packaging		155,540.00		0.00		155,540.00
15 01 06 - Non-Hazardous - Mixed packaging		49,740.00		0.00		49,740.00
15 01 10 - Hazardous - Packaging containing residues of or contaminated by hazardous substances		5,676.00		0.00		5,676.00
15 02 02 - Hazardous - Absorbents, filter materials (including oil filters not otherwise specified), wiping cloths, protective clothing contaminated by hazardous substances		0.00		6,475.00		6,475.00
16 01 07 - Hazardous - Oil filters		100.00		0.00		100.00
16 05 04 - Hazardous - Gases in pressure containers (including halons) containing hazardous substances		215.00		0.00		215.00
16 07 08 - Hazardous - Wastes containing oil		7,900.00		0.00		7,900.00
20 01 01 - Non-Hazardous - Paper and cardboard		10,920.00		0.00		10,920.00
20 01 40 - Non-Hazardous - Metals		398,105.00		0.00		398,105.00

[B07.200] - Environment - Total Hazardous and Non-Hazardous waste ⮌

86,751.00 kg: Total Hazardous waste generated (mass)

683,325.00 kg: Total Non-Hazardous waste generated (mass)

770,076.00 kg: Total waste generated (mass) Calculation: total Hazardous waste generated + total Non-Hazardous waste generated (mass)

0.00 m³: Total Hazardous waste generated (volume)

0.00 m³: Total Non-Hazardous waste generated (volume)

0.00 m³: Total waste generated (volume) total Hazardous waste generated + total Non-Hazardous waste generated (volume)

[B08.000] - Social - Workforce - General characteristics: type of contract ⮌

192.00: Number of permanent contact employees

[B08.100] - Social - Workforce - General characteristics: gender ⮌

173.00: Number of male employees

48.00: Number of female employees

[B09.000] - Social - Workforce - Health and safety ⮌

20.00: Number of recordable work related accidents in the reporting period

0.00: Number of fatalities as a result of work-related injuries and work-related ill health

[B10.000] - Social - Workforce - Remuneration, collective bargaining and training ⮌

YES: Employees receive pay equal or above minimum wage determined by national law or collective bargaining agreement

362.00: Average number of annual training hours per male employee

362.00: Average number of annual training hours per female employee

[C01.000] - General information - Strategy: Business Model and Sustainability – Related Initiatives ⮌

TRANSFORMADORES ELÉCTRICOS DE DIVERSAS TIPOLOGÍAS: Description of significant groups of products and/or services offered

B2B: Description of significant market(s) the undertaking operates in e.g. B2B, wholesale, retail, countries

VENTA A DIVERSAS COMPAÑÍAS ELÉCTRICAS Y ALMACENES MAYORISTAS, PROVEEDORES INTERNACIONALES DE CHAPA MAGNÉTICA, LÍQUIDOS DIELÉCTRICOS, CALDERERÍA METÁLICA, ETC.: Description of main business relationships (e.g. key suppliers, customers distribution channels) e.g. key suppliers, customers distribution channels and consumers

PLAN ESTRATÉGICO DE LA EMPRESA REVISADO ANUALMENTE QUE INCLUYE OBJETIVOS BASADOS EN ANÁLISIS DAFO, CONSIDERANDO CUESTIONES DE SOSTENIBILIDAD: Description of key elements of strategy that relates to or affects sustainability issues

[C02.000] - General information - Description of practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

PROYECTO COMPENSACIÓN DE HUELLA DE CARBONO: Description of practices, policies and/or future initiatives

ALTA DIRECCIÓN: Most senior level within its employees that is accountable for policies

PROYECTO DE REFORESTACIÓN PARA COMPENSACIÓN DE EMISIONES GEI CON TRIPLE IMPACTO AMBIENTAL, SOCIAL Y ECONÓMICO, MITIGANDO 200 t CO2eq ANUALES.: Description of the target of practices, policies or future initiatives

[C03.000] - Environment - Greenhouse Gas Emissions Reduction Baseline and Target Year ⮌

2022: Greenhouse gas emission reduction target base year

2025: Greenhouse gas emission reduction target year

[C03.300] - Environment - Transition plan for undertakings operating in high climate impact sectors ⮌

Elaborado PLAN DE REDUCCIÓN DE HUELLA DE CARBONO hasta 2026 que estableciendo medidas a implementar progresivamente.: Description of a transition plan for climate change mitigation, including an explanation of how it is contributing to reduce GHG emissions

[C06.000] - Social - Additional own workforce information - Human rights policies and processes ⮌

YES: Undertaking has a code of conduct or human rights policy for its own workforce

Child labour Forced labour Human trafficking Discrimination Accident prevention: Type of content covered by the code of conduct or human rights policy for its own workforce

YES: Undertaking has a complaint handling mechanism for its own workforce

[C07.000] - Social - Severe negative human rights incidents ⮌

NO: Undertaking has confirmed human rights incidents in its own workforce

NO: Undertaking aware of any confirmed incidents involving workers in the value chain, affected communities, consumers and end-users

[D99.000] - Other and/or entity specific information ⮌

EVALUACIÓN DEL DESEMPEÑO AMBIENTAL DE LA EMPRESA DIVULGADO ANUALMENTE, CÁLCULO DE HUELLA DE CARBONO QUE INCLUYE ALCANCE 3.: Disclosure of any other general and/or entity specific information on the reporting period

ASUNCIÓN DE RESPONSABILIDAD AMPLIADA DE PRODUCTOR DE ENVASES, DIVULGACIÓN DE KPIs A TRAVÉS DE DIVERSAS PLATAFORMAS COMO ECOVADIS, ADHESIÓN AL PACTO MUNDIAL DE LAS NACIONES UNIDAS.: Disclosure of any other environmental and/or entity specific environmental disclosures

This report contains 112 XBRL facts (generated from 112 unique input facts).

INDUSTRIAS MECANOELÉCTRICAS FONTECHA YEBENES (IMEFY)

Sustainability Report

2025

Prepared in accordance with the Voluntary Sustainability Reporting Standard for small and medium-sized undertakings (VSME), released by the European Commission on 30 July 2025.

Document Information

Table of Contents

[B01.000] - General information - Basis for Preparation ⮌

[B01.200] - General information - List of sites ⮌

[B02.000] - General information - Practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

[B03.000] - Environment - Total Energy Consumption ⮌

[B03.100] - Environment - Breakdown of energy consumption ⮌

[B03.200] - Environment - Estimated Greenhouse Gas Emissions ⮌

[B04.000] - Environment - Pollution of air, water and soil: availability of public disclosure ⮌

[B06.000] - Environment - Water Withdrawal ⮌

[B07.000] - Environment - Description of circular economy principles ⮌

[B07.100] - Environment - Breakdown of waste by type ⮌

[B07.200] - Environment - Total Hazardous and Non-Hazardous waste ⮌

[B08.000] - Social - Workforce - General characteristics: type of contract ⮌

[B08.100] - Social - Workforce - General characteristics: gender ⮌

[B09.000] - Social - Workforce - Health and safety ⮌

[B10.000] - Social - Workforce - Remuneration, collective bargaining and training ⮌

[C01.000] - General information - Strategy: Business Model and Sustainability – Related Initiatives ⮌

[C02.000] - General information - Description of practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

[C03.000] - Environment - Greenhouse Gas Emissions Reduction Baseline and Target Year ⮌

[C03.300] - Environment - Transition plan for undertakings operating in high climate impact sectors ⮌

[C06.000] - Social - Additional own workforce information - Human rights policies and processes ⮌

[C07.000] - Social - Severe negative human rights incidents ⮌

[D99.000] - Other and/or entity specific information ⮌