In 2024, Atresmedia faced the challenge of preparing its first Non-Financial Information and Sustainability Report under the CSRD requirements. This report, approved in February 2025 by the Board of Directors and available on the Atresmedia Corporación website, is based on the double materiality analysis conducted by the Group in 2023, in collaboration with its stakeholders. This analysis identified the most relevant material issues for its operations, along with the associated impacts, risks, and opportunities.

The document includes information on Atresmedia’s strategy, business and governance model, the Group’s management of its impacts, risks, and opportunities, as well as details on corporate policies and commitments that guide its activities. It also outlines the key actions carried out during the reporting year and the goals and objectives the Group has set in relation to the identified material issues.

Specifically, the Group has provided information regarding its climate strategy (NEIS E1); its own workforce (NEIS S1); workers in its value chain (NEIS S2); its consumers and users, including audiences and advertisers (NEIS S4); and its business conduct (NEIS G1).

Additionally, this report includes the Group’s response to the requirements of the European Union Taxonomy Regulation. In line with previous years, the Group has reported the percentage of revenue, CapEx, and OpEx from its activities that are considered eligible and aligned with the objectives of the Taxonomy, specifically concerning climate change adaptation and mitigation.

Pending the transposition of the CSRD directive into Spanish law, in 2025, the Group will take on the challenge of continuing to transform its internal sustainability information control system to align with the new regulatory requirements. It will also adapt to changes resulting from the European Commission’s omnibus project, which aims to simplify sustainability regulations.