Iren — Remuneration Information 2026

Apr 21, 2026

INFO DISTRICT 1900

DIRECTORS' REPORT

in accordance with article 125 ter of Legislative Decree no. 58 of 24 February 1998 and article 84 ter of the Consob Issuer Regulation no. 11971 of 14/5/1999 and subsequent amendments and additions

to point 4 on the Agenda of the Ordinary Shareholders' Meeting of IREN S.p.A.

on 21 May 2026 at 11.00 a.m. in a single call

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Dear Shareholders,

The Board of Directors of IREN S.p.A., in accordance with the provisions of article 125 ter of Legislative Decree no. 58 of 24 February 1998, as well as article 84 ter of the Consob Issuers' Regulation no. 11971 of 14/5/1999 and subsequent amendments and integrations, set out the content and proposal regarding point 4 on the agenda of the Ordinary Shareholders' Meeting to be held on 21 May 2026 at 11:00 am in a single call within this report.

REPORT ON POINT 4

Report on remuneration paid in 2024 prepared pursuant to Art. 123-ter TUF (as amended by Legislative Decree 49/2019), second section: related and consequent resolutions - advisory resolution.

Dear Shareholders,

art. 123 - ter, paragraph 6 of the Consolidated Law on Finance requires a non-binding resolution vote on the second section of the Remuneration Report provided for in paragraph 4 of the same article.

The Report was approved by the Board of Directors by majority vote, on the proposal of the Remuneration, and will be made available to the public promptly and in any case at least 21 days before the Shareholders' Meeting.

The Board of Directors proposes to the Shareholders' Meeting to approve the second section of the Report.

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If the Shareholders' Meeting should agree, shareholders are therefore asked to approve the following resolution:

'The Shareholders' Meeting

• acknowledging the Report on the 2026 Remuneration Policy and on Compensation Paid in 2025, prepared by the Board of Directors, in application of both as established under article 123-ter of Italian Legislative Decree 58/98, as amended, and the indications found in article 84-quater introduced by CONSOB in the Issuer Regulations with resolution 18049 of 23 December 2011, as amended;
• having examined "Section Two" in particular, which contains the information pursuant to paragraph 4 of article 123-ter of Italian Legislative Decree 58/98, as amended;
• having due regard for the Corporate Governance Code of Listed Companies, to which the Company subscribes

resolves

to express a favourable opinion of "Section Two" ("Compensation Paid in 2025") of the Report on the 2026 Remuneration Policy and on Compensation Paid in 2025.

Reggio Emilia, 21 April 2026

Chairperson

Mr Luca Dal Fabbro