### Board of Directors
Þ Offering, through the Ethics, Sustainability and Governance Committee, guidance for the
application of this Policy and IRB's ESG strategy;
Þ Ensuring that the performance evaluation mechanisms and the remuneration structure
adopted by the company do not encourage behaviors that are incompatible with this Policy;
and
Þ Approving all new versions and monitoring the compliance with this Policy.
### Executive Board
Þ Appointing and maintaining an Officer Responsible for compliance with this Policy, ensuring
its internal/external disclosure, and maintaining documentation related to its compliance;
Þ Defining an ESG performance strategy, balancing economic and business development with
socio-environmental responsibility; and
Þ Supervising/monitoring the sustainability strategy and the implementation and fulfillment of
the items of this Policy.
### ESG Working Group
Þ Coordinating initiatives focused on sustainability, including advances in sustainability risk
management and in the development of products and financial solutions with socioenvironmental additionalities, encouraging other areas to implement sustainable measures;
Þ Monitoring the progress of the action plan approved internally for the implementation of this
Policy, reporting progress to management bodies; and
Þ Coordinating the updating of this Policy, proposing its revisions and subjecting them to the
Executive Board and the Board of Directors for approval.