5. Other supplementary information in compliance with Law 11/2018, of December 28, on non-financial information and diversity.
Some of the information required by Law 11/2018 of December 28, regarding non-financial information and diversity, has been reported in the sustainability report in accordance with Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU of the European Parliament and of the Council with regard to sustainability reporting standards. However, other information not included or only partially included in the sustainability report is reported by Viscofan below:
1. Information on social and staff matters.
Hiring and professional category
| 2025 | 2024 | |||||
| Average staffing level. Type of contract | Men | Women | TOTAL | Men | Women | TOTAL |
| Permanent contract | 3,658 | 1,597 | 5,255 | 3,459 | 1,373 | 4,832 |
| Temporary contract | 306 | 160 | 466 | 215 | 116 | 331 |
| TOTAL | 3,964 | 1,757 | 5,721 | 3,674 | 1,489 | 5,163 |
| 2025 | 2024 | |||||
| Average staffing level. Type of work schedule | Men | Women | TOTAL | Men | Women | TOTAL |
| Full-time contract | 3,774 | 1,718 | 5,492 | 3,621 | 1,460 | 5,081 |
| Part-time contract | 190 | 39 | 229 | 53 | 29 | 82 |
| TOTAL | 3,964 | 1,757 | 5,721 | 3,674 | 1,489 | 5,163 |
| 2025 | 2024 | |||||
| Average staff by category | Men | Women | TOTAL | Men | Women | TOTAL |
| Directors | 109 | 37 | 145 | 91 | 26 | 117 |
| Technical and Management Staff | 983 | 407 | 1,390 | 940 | 382 | 1,322 |
| Administrative Staff | 76 | 197 | 273 | 61 | 180 | 241 |
| Specialized Personnel | 705 | 231 | 937 | 681 | 216 | 897 |
| Operators | 2,091 | 885 | 2,976 | 1,901 | 685 | 2,586 |
| TOTAL | 3,964 | 1,757 | 5,721 | 3,674 | 1,489 | 5,163 |
| 2025 | 2024 | |||||
| Average staffing level by category and type of contract | Permanent contract | Temporary contract | TOTAL | Permanent contract | Temporary contract | TOTAL |
| Directors | 143 | 2 | 145 | 115 | 2 | 117 |
| Technical and Management Staff | 1,349 | 41 | 1,390 | 1,288 | 34 | 1,322 |
| Administrative Staff | 260 | 13 | 273 | 231 | 10 | 241 |
| Specialized Personnel | 860 | 77 | 937 | 839 | 58 | 897 |
| Operators | 2,643 | 333 | 2,976 | 2,359 | 227 | 2,586 |
| TOTAL | 5,255 | 466 | 5,721 | 4,832 | 331 | 5,163 |
| 2025 | 2024 | |||||
| Average workforce by age and type of contract | Permanent contract | Temporary contract | TOTAL | Permanent contract | Temporary contract | TOTAL |
| Between 17 and 34 years old | 1,546 | 260 | 1,806 | 1,380 | 178 | 1,558 |
| Between 35 and 50 years old | 2,239 | 148 | 2,387 | 2,157 | 117 | 2,274 |
| Over 50 years old | 1,470 | 58 | 1,528 | 1,295 | 36 | 1,331 |
| TOTAL | 5,255 | 466 | 5,721 | 4,832 | 331 | 5,163 |
| 2025 | 2024 | |||||
| Average staff by category and part-time work | Men | Women | TOTAL | Men | Women | TOTAL |
| Directors | 0 | 1 | 1 | 0 | 0 | 0 |
| Technical and Management Staff | 40 | 11 | 51 | 12 | 9 | 21 |
| Administrative Staff | 3 | 12 | 15 | 0 | 8 | 8 |
| Specialized Personnel | 41 | 6 | 47 | 16 | 6 | 22 |
| Operators | 106 | 9 | 115 | 25 | 6 | 31 |
| TOTAL | 190 | 39 | 229 | 53 | 29 | 82 |
| 2025 | 2024 | |||||
| Average workforce by age and part-time work | Men | Women | TOTAL | Men | Women | TOTAL |
| Between 17 and 34 years old | 11 | 7 | 18 | 13 | 5 | 18 |
| Between 35 and 50 years old | 10 | 11 | 21 | 10 | 10 | 20 |
| Over 50 years old | 169 | 21 | 190 | 30 | 14 | 44 |
| TOTAL | 191 | 40 | 231 | 53 | 29 | 82 |
Layoffs
| 2025 | 2024 | |||||
| Average workforce - Layoffs | Men | Women | TOTAL | Men | Women | TOTAL |
| Directors | 1 | 0 | 1 | 1 | 1 | 2 |
| Technical and Management Staff | 15 | 8 | 23 | 20 | 7 | 27 |
| Administrative Staff | 3 | 3 | 6 | 1 | 4 | 5 |
| Specialized Personnel | 12 | 3 | 15 | 10 | 4 | 14 |
| Operators | 91 | 83 | 174 | 60 | 12 | 72 |
| TOTAL | 121 | 97 | 219 | 92 | 28 | 120 |
| 2025 | 2024 | |||||
| Average workforce - Layoffs | Men | Women | TOTAL | |||
| Under 17 years old | ||||||
| Between 17 and 34 years old | 67 | 43 | 109 | 37 | 11 | 48 |
| Between 35 and 50 years old | 34 | 42 | 76 | 34 | 11 | 45 |
| Over 50 years old | 21 | 13 | 34 | 21 | 6 | 27 |
| TOTAL | 121 | 97 | 219 | 92 | 28 | 120 |
Training hours by professional category
| 2025 | 2024 | |||||
| Training. Number of hours per category | Men | Women | TOTAL | Men | Women | TOTAL |
| Directors | 2,089 | 1,371 | 3,460 | 2,542 | 841 | 3,383 |
| Technical and Management Staff | 27,192 | 12,661 | 39,853 | 18,830 | 8,705 | 27,535 |
| Administrative Staff | 1,913 | 4,387 | 6,301 | 1,049 | 1,576 | 2,624 |
| Specialized Personnel | 10,686 | 7,146 | 17,832 | 8,115 | 3,901 | 12,017 |
| Operators | 16,502 | 4,594 | 21,096 | 18,078 | 6,967 | 25,044 |
| TOTAL | 58,383 | 30,159 | 88,542 | 48,614 | 21,990 | 70,604 |
Remuneration
| Average remuneration (€) | 2025 | 2024 |
| Directors * | 222,477 | 142,201 |
| Technical and Management Staff | 55,440 | 53,531 |
| Administrative Staff | 33,494 | 36,239 |
| Specialized Personnel | 31,252 | 30,474 |
| Operators | 27,485 | 29,687 |
| TOTAL | 38,478 | 37,882 |
| Average remuneration (€) | 2025 | 2024 |
| Between 17 and 34 years old | 27,400 | 29,278 |
| Between 35 and 50 years old | 35,500 | 35,327 |
| Over 50 years old | 61,141 | 54,003 |
| TOTAL | 38,478 | 37,882 |
| Average remuneration (€) | 2025 | 2024 |
| Men | 42,835 | 40,598 |
| Women | 29,195 | 31,293 |
| TOTAL | 38,478 | 37,882 |
Note: Excludes remuneration of executive directors in both financial years
The individual remuneration of all members of the Board of Directors and executives is detailed in Note 22 of the consolidated financial statements. In addition, the Group makes contributions to several defined benefit plans. Relevant information is provided in Note 13 of the consolidated financial statements.
Site accessibility
Regarding accessibility for people with disabilities, Viscofan does not have a global standard regulating accessibility for people with disabilities in its offices and other locations. However, the company complies with all applicable local regulations and building codes in the countries where it operates.
2. Information about society.
Company commitments to sustainable development
The Viscofan Group, in its sustainability policy, ensures respect for Human Rights, committing to conduct its business responsibly and generating positive impacts in the communities where it operates.
The human rights principles and standards reflected in the 2030 Agenda for Sustainable Development encompass a wide range of social, economic, and environmental objectives. Viscofan has identified the SDGs (Sustainable Development Goals) where the company can generate the greatest positive impact, taking into account both the nature of its business activities and its corporate mission and vision.
- SDG 2 Zero Hunger
- SDG 3 Good Health and Well-being
- SDG 6 Clean Water and Sanitation
- SDG 8 Decent work and economic growth
- SDG 12 Responsible production and consumption
- SDG 13 Climate Action
Additionally, in 2025 Viscofan has developed different social initiatives by helping various organisations and institutions in the communities where it is present, while also collaborating with research institutions or centers.
Through projects supporting local communities in several countries where Viscofan has a presence, 276 thousand euros have been allocated in the current year (275 thousand euros in 2024).
Within these projects, Viscofan contributes donations to improve facilities and medical equipment in hospitals, senior care centers, pediatric centers, and centers for people with disabilities in various countries. Additionally, donations are made to various NGOs supporting local projects and micro-projects to combat hunger and poverty.
Some of the most outstanding local projects for 2025 are:
- DalecandELA Association: Viscofan collaborates with this non-profit association with the aim of raising awareness of this disease and promoting research into solutions and therapies against ALS.
- Support for the Sofina Foundation: financial donation to the Dream Builders project, of the Canadian foundation Sofina, in favor of children.
- Support for children and other vulnerable groups: Financial donation in favor of various vulnerable groups in Serbia.
Responsible taxation
Viscofan is aware of the social impact of its activity: from the direct or indirect employment generated by its facilities to the economic benefit it obtains from its activity in each of the different companies in which it operates (note 6 of the individual financial statements of Viscofan S.A.) and for which it contributes through the corresponding taxes.
In 2025, income taxes paid amounted to €46.4 million as a result of its business activities in various countries. Further information on these taxes is detailed in Note 17 of the consolidated financial statements. Income related to capital grants is detailed in Note 19.2 of the consolidated financial statements.
As a result of the relationships detailed in the previous section, joint projects have emerged, which are supported by grants and loans from official bodies. In this regard, as at December 31, the financial statements include loans from the CDTI and the Spanish Ministry of Economy and Competitiveness totaling €15.1 million (note 15 to the consolidated financial statements).
Traceability table with Law 11/2018
| Non-Financial Information Statement, Table of Contents of Law 11/2018 | |||
| Scope | General information | Standard used | Report section |
| Business model | Brief description of the group's business model | ESRS 2 SBM-1 | 1.1.ESRS 2. General Information |
| Business environment | Strategy, business model and value chain | ||
| Organization and structure | |||
| Markets in which it operates | 1.1.ESRS 2. General Information | ||
| Our markets | |||
| Organization's objectives and strategies | ESRS 2 SBM-1, Strategy, business model and value chain | 1.1.ESRS 2. General Information | |
| Strategy, business model and value chain | |||
| Key factors and trends that may affect future developments | ESRS 2 SBM-1, Base and range | 1.1.ESRS 2. General Information | |
| Base and scope | |||
| Policies | A description of the policies that the group applies with respect to these issues, which will include:
1) The due diligence procedures applied for the identification, assessment, prevention and mitigation of significant risks and impacts. 2) Verification and control procedures, including the measures that have been adopted. |
Throughout the report within each section (MDR-P) | 2.1.ESRS E1. Climate Change |
| Policies related to climate change mitigation and adaptation | |||
| 2.2.ESRS E2. Pollution | |||
| Policies related to pollution | |||
| 2.3.ESRS E5. Use of resources and circular economy | |||
| Policies related to resource use and the circular economy | |||
| 3.1. ESRS S1. Own staff | |||
| Policies related to own staff | |||
| 3.2. ESRS S4. Consumers and end users | |||
| Policies related to consumers and end users | |||
| Main non-financial risks | The main risks related to these issues concerning the Group's activities, including, where relevant and proportionate, its business relationships, products or services that could have negative effects in these areas, and | ESRS 2 IRO-1 | 1.1.ESRS 2. General Information |
| - how the Group manages these risks, | ESRS 2 IRO-2 | Information on the materiality assessment process | |
| - explaining the procedures used to detect and assess them in accordance with the national, European and international reference frameworks for each issue. | |||
| - Information on the impacts that have been detected should be included, offering a breakdown of them, particularly on the main short, medium and long term risks. | |||
| Environmental dimension | |||
| Environmental management | 1. Detailed information on the current and foreseeable effects of the company's activities on the environment and, where applicable, health and safety. | ESRS 2 IRO-1 | Dual materiality section and each IRO-1 in thematic environmental standards |
| ESRS 2 IRO-2 | |||
| ESRS E1-1, ESRS 2 MDR-P | |||
| • Environmental assessment or certification procedures; | ESRS E2-1, ESRS 2 MDR-P | ||
| • Resources dedicated to the prevention of environmental risks; | ESRS E5-1, ESRS 2 MDR-P | ||
| • Application of the precautionary principle; | ESRS E2-1, ESRS 2 MDR-P | 2.2.ESRS E2. Pollution | |
| • Provisions and guarantees for environmental risks. | ESRS 2 IRO-1 ESRS 2 IRO-2 ESRS E1-3, ESRS 2 MDR-A ESRS E2-2, ESRS 2 MDR-A ESRS E5-2, ESRS 2 MDR-A |
Quantification of IROs in Climate Risk Analysis, MDR-A. | |
| Pollution | Measures to prevent, reduce or repair carbon emissions that seriously affect the environment, taking into account any form of air pollution specific to an activity, including noise and light pollution. | ESRS E1-3, ESRS 2 MDR-A | 2.1.ESRS E1. Climate Change |
| ESRS E2-4, ESRS E2-5 | Actions and resources related to climate change policies | ||
| 2.2.ESRS E2. Pollution | |||
| Air, water and soil pollution, and substances | |||
| Circular economy, waste prevention and management | Waste: Prevention measures, recycling, reuse, other forms of recovery, and waste disposal. Actions to combat food waste. | ESRS E5-5 | 2.3.ESRS E5. Use of resources and circular economy |
| ESRS E5-2, ESRS 2 MDR-A | Resource outputs | ||
| Actions and resources related to the use of resources and the circular economy | |||
| Sustainable use of resources | Water consumption and water supply in accordance with local limitations. | ESRS E5-4, ESRS 2 SBM-1 paragraph 42 | 2.3.ESRS E5. Use of resources and circular economy |
| Resource inputs | |||
| The consumption of raw materials and the measures taken to improve the efficiency of their use. | ESRS E5. Exact breakdown of raw material consumption | 1.1.ESRS 2. General Information | |
| Classified and sensitive information | |||
| Direct and indirect energy consumption; measures taken to improve energy efficiency, use of renewable energy. | ESRS E1-5 | 2.1.ESRS E1. Climate Change | |
| ESRS E1-1 | Energy consumption and combination | ||
| Transition plan for climate change mitigation | |||
| Climate change | The key elements of greenhouse gas emissions generated as a result of the company's activities, including the use of the goods and services it produces | ESRS E1-6 | 2.1.ESRS E1. Climate Change |
| Gross scope 1, 2 and 3 GHG emissions and total GHG emissions | |||
| The measures adopted to adapt to the consequences of climate change. | ESRS E1-1, | 2.1.ESRS E1. Climate Change | |
| Transition plan for climate change mitigation | |||
| Voluntarily established medium and long-term reduction targets to reduce GHG emissions and means implemented for this purpose. | ESRS E1-4, ESRS 2 MDR-T | 2.1.ESRS E1. Climate Change | |
| Goals related to climate change mitigation and adaptation | |||
| Biodiversity protection | Measures taken to protect or restore biodiversity | Non-material | Non-material |
| Impacts caused by activities or operations in protected areas | Non-material | Non-material | |
| Social and personal dimension | |||
| Employment | Total number and distribution of employees by sex, age, country and professional classification | GRI 2-7 GRI 405-1 |
5. Other supplementary information to comply with Law 11/2018 |
| ESRS S1-6 | 3.1. ESRS S1. Own staff | ||
| Characteristics of the Company's Employees | |||
| Total number and distribution of employment contract types | GRI 2-7 | 5. Other supplementary information to comply with Law 11/2018 | |
| Annual average of employment contract types (permanent, temporary and part-time) by sex, age and professional classification | GRI 2-7 | 5. Other supplementary information to comply with Law 11/2018 | |
| Number of layoffs by sex, age and professional classification | GRI 3-3 | 5. Other supplementary information to comply with Law 11/2018 | |
| ESRS S1-6 Characteristics of Company Employees | 3.1. ESRS S1. Own staff | ||
| Characteristics of the Company's Employees | |||
| Wage gap | GRI 3-3 GRI 405-2 |
5. Other supplementary information to comply with Law 11/2018 | |
| S1-16 | 3.1. ESRS S1. Own staff Remuneration parameters (salary gap and total remuneration) |
||
| Average wages and their evolution broken down by sex, age and professional classification or equal value | GRI 3-3 GRI 405-2 |
5. Other supplementary information to comply with Law 11/2018 | |
| The average remuneration of directors and managers, including variable remuneration, allowances, remuneration, payments to long-term savings plans and any other income, broken down by gender. | GRI 3-3 GRI 2-20 GRI 405-2 |
5. Other supplementary information to comply with Law 11/2018 | |
| Implementation of work disconnection policies | ESRS S1-1, ESRS 2 MDR-P | 3.1. ESRS S1. Own staff | |
| Policies related to own staff | |||
| Employees with disabilities | S1-12 | 3.1. ESRS S1. Own staff | |
| People with disabilities | |||
| Work organization | Organization of working time | S1-3 | 3.1. ESRS S1. Own staff |
| Processes for addressing negative impacts and channels for staff to express their concerns | |||
| Number of hours of absenteeism | ESRS S1-14 | 3.1. ESRS S1. Own staff Health and safety parameters |
|
| Measures aimed at facilitating work-life balance and promoting the shared responsibility of both parents | GRI 3-3 GRI 401-3 |
5. Other supplementary information to comply with Law 11/2018 | |
| S1-15 Introduced gradually | 3.1. ESRS S1. Own staff Work-life balance parameters |
||
| Health and safety | Health and safety conditions at work | ESRS S1-4, ESRS 2 MDR-A | 3.1. ESRS S1. Own staff Adoption of measures related to material incidents involving own staff, approaches to managing material risks and taking advantage of material opportunities related to own staff, and the effectiveness of such actions |
| Work accidents, in particular their frequency and severity, broken down by sex | ESRS S1-14 | 3.1. ESRS S1. Own staff Health and safety parameters |
|
| Occupational diseases, broken down by sex | ESRS S1-14 | 3.1. ESRS S1. Own staff Health and safety parameters |
|
| Social relationships | Organization of social dialogue, including procedures for informing and consulting staff and negotiating with them | ESRS S1-2 | 3.1. ESRS S1. Own staff Processes for collaborating with staff and employee representatives on incident matters |
| Mechanisms and procedures that the company has in place to promote employee involvement in terms of integration, consultation and participation | ESRS S1-2 | 3.1. ESRS S1. Own staff Processes for collaborating with staff and employee representatives on incident matters |
|
| Percentage of employees covered by collective agreement by country | ESRS S1-8 | 3.1. ESRS S1. Own staff Coverage of collective bargaining and social dialogue |
|
| The assessment of collective agreements, particularly in the area of health and safety at work | ESRS S1-2 ESRS S1-14 |
3.1. ESRS S1. Own staff Processes for collaborating with staff and employee representatives on incident matters 3.1. ESRS S1. Own staff Health and safety parameters |
|
| Training | The policies implemented in the area of training. | ESRS S1-1 | 3.1. ESRS S1. Own staff Policies related to own staff |
| The number of training hours by professional category | GRI 404-1 | 5. Other supplementary information to comply with Law 11/2018 | |
| Accessibility | Universal accessibility for people with disabilities | GRI 3-3 | 5. Other supplementary information to comply with Law 11/2018 |
| Equality | Measures adopted to promote equal treatment and opportunities between women and men. | ESRS S1-5, ESRS 2 MDR-T | 3.1. ESRS S1. Own staff Diversity. Increase the percentage of women in management positions. |
| Equality plans (Chapter III of Organic Law 3/2007, of March 22, for the effective equality of women and men) | ESRS S1-1 | 3.1. ESRS S1. Own staff Policies related to own staff |
|
| Measures taken to promote employment. | ESRS S1-1 | 3.1. ESRS S1. Own staff | |
| Employees | |||
| Long-term commitment and engagement Social protection, economic stability and personal balance |
|||
| Protocols against sexual harassment and harassment based on sex. | ESRS S1-17 ESRS G1-1, ESRS 2 IRO-1 |
3.1. ESRS S1. Own staff Incidents, complaints and serious human rights-related issues |
|
| 4.1. ESRS G1. Business Conduct Ethical channel - Integrity line Promoting corporate culture. Training and dissemination |
|||
| Integration and universal accessibility for people with disabilities. | GRI 3-3 | 5. Other supplementary information to comply with Law 11/2018 | |
| Policy against all types of discrimination and, where appropriate, diversity management. | ESRS S1-1 | 3.1. ESRS S1. Own staff Policies related to own staff |
|
| Information on respect for human rights | |||
| Human rights | Application of human rights due diligence procedures; prevention of risks of human rights violations and, where appropriate, measures to mitigate, manage and remedy possible abuses committed | ESRS S1-3 | 3.1. ESRS S1. Own staff |
| Processes for addressing negative impacts and channels for staff to express their concerns | |||
| Complaints regarding cases of human rights violations | GRI 406-1 | 5. Other supplementary information to comply with Law 11/2018 | |
| Promotion and compliance with the provisions of the fundamental conventions of the International Labour Organization relating to respect for freedom of association and the right to collective bargaining | ESRS S1-1 ESRS S1-1, ESRS 2 MDR-P |
3.1. ESRS S1. Own staff Employees Policies related to own staff |
|
| Eliminating discrimination in employment and occupation | ESRS S1-1, ESRS 2 MDR-P | 3.1. ESRS S1. Own staff Policies related to own staff |
|
| The elimination of forced or compulsory labor | ESRS S1-1, ESRS 2 MDR-P | 3.1. ESRS S1. Own staff Policies related to own staff |
|
| The effective abolition of child labor | ESRS S1-1, ESRS 2 MDR-P | 3.1. ESRS S1. Own staff Policies related to own staff |
|
| Information relating to the fight against corruption and bribery | |||
| Corruption and bribery | Measures taken to prevent corruption and bribery | G1-3 | 4.1. ESRS G1. Business Conduct Prevention and detection of corruption and bribery |
| Measures adopted to combat money laundering | 4.1. ESRS G1. Business Conduct Prevention and detection of corruption and bribery |
||
| Contributions to foundations and non-profit organizations | GRI 2-28 GRI 201-1 |
5. Other supplementary information to comply with Law 11/2018 | |
| Information about society | |||
| Company commitment to sustainable development | Impact of the company's activities on employment and local development | ESRS 2 IRO-1, ESRS 2 IRO-2 | 1.1. ESRS 2. General Information |
| Information on the materiality assessment process | |||
| The relationships maintained with representatives of local communities and the modalities of dialogue with them | ESRS 2 SBM-2 | 1.1. ESRS 2. General Information Interests and opinions of stakeholders |
|
| Partnership or sponsorship actions | GRI 3-3 GRI 201-1 |
5. Other supplementary information to comply with Law 11/2018 | |
| Subcontractors and suppliers | The inclusion of social, gender equality and environmental issues in purchasing policy. Consideration of social and environmental responsibility in relationships with suppliers and subcontractors. | ESRS G1-2 | 4.1. ESRS G1. Business Conduct Supplier relationship management |
| Monitoring and auditing systems, and their results | ESRS 2 SBM-3, ESRS E2-6 (introduced gradually) | 2.2.ESRS E2. Pollution Environmental management system focused on pollution prevention |
|
| ESRS S1-14 | 3.1. ESRS S1. Own staff Health and safety management system |
||
| Consumers | Measures for the safety and health of consumers | GRI 3-3 | 5. Other supplementary information to comply with Law 11/2018 |
| Complaint systems, complaints received and their resolution | ESRS S4-3 | 3.2. ESRS S4. Consumers and end users Processes for addressing negative impacts and channels for consumers and end users to express their concerns |
|
| Tax information | Profits obtained by country. Taxes on profits paid. Public subsidies received | GRI 3-3 GRI 207-4 GRI 201-4 |
5. Other supplementary information to comply with Law 11/2018 |
| Other indicators | |||
| Dissemination of Viscofan's taxonomy | Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 and its delegated acts | 2.4. European taxonomy of environmentally sustainable economic activities | |