Date: 27/01/2026

ENVIRONMENTAL PERFORMANCE COMMUNICATION 2025

IMEFY evaluates environmental performance based on:

  • Legal assessment, reviewing compliance with all legal requirements applicable to our Organization.
  • Context analysis, examining and assessing the current situation as well as future trends, both in the internal development of the Organization and in the analysis of legislative trends, seeking to anticipate compliance with future legal requirements.
  • Strategic Plan established by Management, where Risks and Opportunities are identified, setting development objectives to address and minimize risks and take advantage of improvement opportunities.
  • Operational Control Plan for legal requirements, which is periodically monitored, evaluating the resulting data.
  • Study and processing of all environmental indicators obtained during the year 2025.

As a result of this methodology, IMEFY has its Environmental Management Systems verified and certified in accordance with UNE-EN-ISO 14001 and its Carbon Footprint Calculation in accordance with UNE-EN-ISO 14064-1.
Considering all of the above, IMEFY details and evaluates its environmental performance during the year 2025 as follows:

  • LEGAL COMPLIANCE:
    No sanctions or requirements of any kind have been received in environmental matters.
  • MANAGEMENT OF HAZARDOUS AND NON-HAZARDOUS WASTE

    • Data obtained:
      Total Hazardous Waste generated in 2025: 87 tons.
      The generation of hazardous waste in 2025 has been reduced by 5% compared to the data obtained in 2024.
      Total Non-Hazardous Waste generated in 2025: 683 tons.
      The generation of non-hazardous waste in 2025 has been reduced by 6% compared to the data obtained in 2024.
    • Environmental actions carried out:

      • In 2025, the “ZERO WASTE” Certification was obtained, confirming the revalorization of our waste at a rate of 98%.
  • CARBON FOOTPRINT

    • Data obtained:
      The verified and certified emissions in 2025, corresponding to the year 2024, are as follows:

      SCOPE 1: 1468.04 T CO2eq
      SCOPE 2: 0 T CO2eq
      SCOPE 3: 171.14 T CO2eq
      TOTAL CARBON FOOTPRINT: 1639.19 T CO2eq

      The data obtained show a reduction in our emissions, compared to the base year, of 4.21%.

    • Environmental actions carried out:

      • Our Carbon Footprint has been registered with MITECO, which will allow us, based on the results obtained, to once again obtain the REDUCE seal.
      • IMEFY, in its commitment to the environment, decarbonization, and the Sustainable Development Goals (SDGs), has established a collaboration agreement with Fundación Repsol to support the Motor Verde project and contribute to the reforestation of the Maceira forest (Galicia). During the first year of collaboration, IMEFY’s contribution will allow the mitigation of around 200 tons of CO₂ equivalent, with the aim of increasing this contribution in subsequent years.
  • CONTROL OF NATURAL RESOURCE CONSUMPTION AND ENERGY CONSUMPTION:

    • Data obtained:
      Total water consumption: 2,397 m3
      Total electricity consumption: 2,929,996 kW/h, which represents a 1% reduction in consumption.
      Total natural gas consumption: 340,659 m3, with consumption having increased by approximately 27% compared to the previous year.
    • Environmental actions carried out:

      • Purchase of 100% renewable electricity with guaranteed origin and certified by the CNMC.
      • Start of the development of an Energy Efficiency system to obtain ISO 50001 Certification.
      • Replacement of the heating system with a more efficient one, resulting in reduced consumption and emissions.
  • OTHER ACTIONS CARRIED OUT:

    • Membership in SCRAP for PACKAGING management is maintained.
    • The life cycle analysis (LCA) and Environmental Product Declaration (EPD) remain in force.
    • Adherence to the United Nations Global Compact.
    • Sustainability reporting on platforms such as ECOVADIS, ACHILLES, BENCHMARK GENSUITE, etc.
    • Development of a Risk Management system in the Value Chain (Sustainable Purchasing).
    • Training courses for the preparation of the Sustainability Report in accordance with CSRD, anticipating future legal requirements.

    With all these actions, IMEFY extends its responsibilities beyond regulatory requirements, aligning its commitments with the Sustainable Development Goals (SDGs). Specifically, IMEFY actively contributes to the following goals:

For the year 2026, and based on the environmental performance of 2025, IMEFY considers adopting the following commitments:

  • Reduce CO2eq emissions by 5% during the year 2025 compared to the base year (2022).
  • Register the Carbon Footprint with MITECO corresponding to the year 2025.
  • Reduce the generation of hazardous waste globally by 2% during the year 2026 compared to the year 2025.
  • Reduce the generation of non-hazardous waste globally by 5% during the year 2026 compared to the year 2025.
  • Maintain ZERO WASTE Certification.
  • Continue to ensure the purchase of 100% renewable electricity with a guarantee of origin and acquire a new renewable guarantee of origin for natural gas, which will allow an emissions reduction of approximately 35%.
  • Continue the management of packaging at the national level and prepare to comply with the new measures imposed by the European PPWR Regulation.
  • Obtain ISO 50001 Certification.
  • Preparation of the Sustainability Report in accordance with CSRD.
  • Training in Sustainability, Circular Economy, etc…
  • Awareness campaigns and presentation of Sustainable Projects to all Stakeholders of the Organization.
  • Preparation of a new LCA for epoxy resin encapsulated transformers.
  • Reporting on platforms and improvement of scores obtained.