Comprehensive ESG Risk and Opportunity Management Manual

Comprehensive ESG Risk and Opportunity Management Manual

In addition, during 2025 we continued strengthening our ESG documentation and methodological framework. Besides the ESG Manual developed last year to standardize the process of consolidating, managing, and reporting sustainability indicators, we made progress in developing the Comprehensive ESG Risk and Opportunity Management Manual, whose implementation is planned for 2026. This manual seeks to consolidate a structured methodology for the identification, assessment, prioritization, treatment, and monitoring of ESG risks and opportunities relevant to Fibra Shop, strengthening our ability to anticipate scenarios, respond to emerging risks in a timely manner, and promote more resilient, integrated management aligned with the expectations of our stakeholders.

Furthermore, we have internal policies and procedures aimed at strengthening operational continuity and business resilience. Notable among these mechanisms are our risk management and operational continuity protocols, designed to facilitate our response to critical events and support the financial and operational stability of our properties.