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102-55 5) Stakeholder engagement 102-40 102-41 102-42 102-43 List of stakeholder groups Collective bargaining agreements Identifying and selecting of stakeholders Approach to stakeholder participation 23 16 21-22 23 22.24 Sustainability Report 102-44 Key topics and concerns raised 6) Reporting practice 102-45 Entities included in the consolidated financial statements 38 All the entities that are part of Planigrupo were considered in all the figures presented in this report. 102-46 Defining the report content and topic Boundaries 21-22.38 102-47 List of material topics 22 102-48 Restatements of Information 38 This is Planigrupo's first sustainability report, so there are no restatements or adjustments to the information disclosed. 102-49 Changes in reporting 38 102-50 Reporting period 38 This is Planigrupo's first sustainability report, so there are no changes in the structure or preparation of this report. January 1 and December 31, 2021 102-51 Date of most recent report 102-52 Reporting cycle Answer in table This is Planigrupo's first sustainability report, which from now on will be published annually. Answer in table Annual 102-53 Contact point for questions regarding the report 38 Should you have any questions or comments about this report or its contents, please contact: [email protected] and [email protected]. 102-54 Claims of reporting in accordance with the GRI Standards 38 102-55 102-56 GRI content index 39-42 External assurance 38 All information presented has been provided by the areas responsible for each material topic and verified internally. CEO Commentary Who we are Our focus on ESG Corporate Governance Business Ethics About this report GRI Content Index 41

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