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| ifrs-full:Assets | 2022-12-31 | 47005000000 | dkk |
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| ifrs-full:Revenue | 2022-01-01 | 2022-12-31 | 76538000000 | dkk |
| ifrs-full:Revenue | 2021-01-01 | 2021-12-31 | 71363000000 | dkk |
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<mrv:StatementOfCorporateSocialResponsibility contextRef="ctx-1" id="s10_notes__7__5" xml:lang="en">SustainabilityMaking the world work better starts with our contribution to a fair and inclusive society and a healthy planet. This has always been a determining factor in the way we operate our business and it remains a critical part of our current strategy execution. This is also why we carry out our sustainability efforts through two equally important lenses: social and environmental sustainability.In 2022, we launched the ambition of cham-pioning sustainable workplaces, driving true sustainable change through both social and environmental sustainability. The dual focus ensures that we can continue to strengthen our competitiveness and support growth in our next phase of strategy execution.During the year, we progressed significantly on our ambitious sustainability journey. Both within our own enterprise and in the way we support our customers in achieving their sustainability targets. Within social sustainability, we launched a new Em-ployee Value Proposition (EVP), further developed our Diversity, Inclusion & Belonging agenda and introduced an ambition to become the Company of Belonging. For further details, see p. 32.Within environmental sustainability, we an-nounced our commitment to reach full-scope net-zero greenhouse gas emissions by 2040. Furthermore, we have been deploying moni-toring and tracking technology and integrating carbon management in our service products. We have also committed to the science-based Targets initiative (SBTi) and have launched specific initiatives within food waste reductions and electrification of our fleet globally.Leveraging our enterprise and integrating environmental sustainability initiatives into everything we do, allows us to identify and drive initiatives to reduce customer emissions through our 350,000+ onsite placemakers across the globe. Our operating model enables us to share our best practices, ensuring that what works somewhere, we will do everywhere. Enabling and engaging our site teams is key for us in having an impact today â we should not wait to have all our future solutions finalised â we can make a real difference for our customers today.Materiality assessment In 2022, we conducted a materiality assessment across our various stakeholders. The purpose of the assessment was to anchor the sustainability topics that are most material to our business. The findings confirmed the importance of our people and governance and showed that insights and data must be at the core of ISS and integrated across the business. The priorities include:⢠environmental: carbon, energy, and waste⢠social: occupational health, safety and wellbeing, decent working conditions and a diverse and inclusive workplace⢠governance: ethical business practices and anti-corruption, human rights and labour standards in the supply chain and responsible procurement practices and supplier conductGovernanceOur commitment to sustainability is anchoredin the Board of Directors and the Executive Group Management. See Our governancestructure on p. 43.Our approach is based on the foundation of our vision, core values, dynamic stakeholder engagement, as well as existing and emerging sustainability trends, risks and opportunities.The Groupâs Sustainability and Corporate Strategy Departments are responsible for updating and executing our sustainability efforts, with support from in-country sustainability resources.Corporate sustainability starts with our value system and a principles-based approach to doing business. This means operating in ways that, at a minimum, meet fundamental responsibilities in the areas of human rights, labour, environment and anti-corruption. That is why ISS has been a signatory to and an active member of the UN Global Compact since 2001 and why we have incorporated the Ten Principles of the UN Global Compact into our strategies, policies and procedures, and thereby establishing a culture of integrity that not only upholds our basic responsibilities to people and planet, but also sets the stage for long-term success. Environmental sustainabilityAt ISS, we recognise the full scope of the climate and environmental crisis, and we are fully com-mitted to operating our business and delivering our services in a sustainable way. We believe that it is our societal responsibility and inherent our licence to operate.Reducing our impact on the environment is fun-damental to our success and future growth. We aim to create long-term value for our business and the world around us by addressing our main environmental challenges and reporting our performance regularly and transparently.The world is changing rapidly. With the impacts of climate change, energy crisis, resource scarcity and waste overload affecting all of us, ISS wants to become the sustainability leader of our industry.Progress on commitments ISSâs impact on the environment primarily comes from our supply chain, including purchased goods and services. Therefore, collaboration with our suppliers is key to reducing our environmental footprint. That is why we have committed to am-bitious science-based and net-zero targets across our full scopes 1, 2 and 3 emissions by 2040.In 2022, ISS collected data regarding the level of scopes 1, 2 and 3 emissions related to our business activities. We used 2019 as the baselineyear, and data show that our scopes 1 and 2 emissions account for 5% while our biggest opportunity lies in Scope 3, which represents95% of our total emissions. Our Pure Space Office product is an example of how we systematically standardise the cleaning methodology in office environments. The global programme is based on best practices across ISS and is designed to provide a workplace environment free from microorganisms with verified hygiene standards to minimise the risk of infection. The methodology and choice of chemicals delivers significant sustainability outcomes in terms of water and chemical reductions. In 2022, the programme reduced water consumption by 11 million litres of water and 450 thousand litres of chemicals. The effort is supported by global training programmes and dedicated product ownership.Another example is the energy management ser-vice we provide across customer portfolios. A team of ISS energy managers working in collaboration with key account stakeholders and local delivery teams to carry out onsite optimisation to reduce electricity and gas consumption across an estate. With consumption data for the sites supplied, ongoing savings are calculated to quantify the benefits being delivered. This successful service product has provided 10%+ evidenced savings in total addressed energy consumption.TCFDWe remain committed to implementing the recommendations of the Task Force on Climate-related Financial Disclosure (TCFD). In 2022, we strengthened governance by building additional sustainability capabilities across the organisation and sharpened our strategic offer-ing and value proposition. Importantly, through our intensive work on setting and submitting our science-based targets for validation by the SBTi, we gained significant insights into our climate-related risks and opportunities that will form part of the basis for further implementing climate-related financial disclosures in 2023.Emission impact Business activityScope 1 (direct)Arising from sources under our control, e.g., company 69,581 tonnes CO eq.vehicles, gas emissions and refrigerants2Scope 2 (indirect)Arising from the consumption of purchased electrical energy, 7,084 tonnes CO eq.heating and cooling and district heating 2Scope 3 (indirect)Arising from business travel and our supply chain, including 1,569,421 tonnes CO eq.purchased goods and services 2Commitments Progress 2022Science-based target⢠Submitted science-based targets in December 2022 in line with the Paristhat support an ambitious decarbonisation journey in Agreement goalsline with the Paris agreement and our own net zero commitmentsNet Zero targets ⢠Implemented technology solutions for monitoring Scope 1 and 2 and trackingby 2030⢠Integrated carbon management in our service products⢠Engaged our account and site teams to take ownership of Full Scope 3 by 2040net-zero journeyElectrify our fleet ⢠Entered a vested partnership with Lease Plan with joint ~20,000 vehicles by incentive to rapidly reduce emissions2030⢠Progress towards 1,500+ vehicles by end 2022Greenhouse gases The Cool Food Pledge and innovative menu planning helps 25% by 2030us commit to and achieve a science-based target to reduce the climate impact of the food we serve:Food waste ⢠Reduced food waste by 527 tonnes, 1.3 million meals 50% by 2027and 2,269 tonnes CO (annualised value), in partnership 2with Winnow food waste reduction system</mrv:StatementOfCorporateSocialResponsibility>
<mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx-1" id="s10_notes__7__7-1" xml:lang="en">Gender balance â corporate leadership: target 4Corporate leadershipîîîMenîîîWomenStatus on gender balanceEnsuring the right gender balance will lead to greater innovation, improved organisational performance and better service to our custom-ers. To progress sustainably in this area, we focus on two wider goals: getting more women into leadership roles and retaining our female leaders, and building an inclusive environment where they feel they belong.We have defined a target to achieve 40% gender balance across corporate leadership roles by the end of 2025. As of 2022, the representation of women in corporate leadership roles stood at 36% (2021: 35%). Progress in reaching gender balance at ISS is driven by several key levers and supported by our talent strategy to develop and retain a strong pipeline of current and future female leaders.For a status on gender balance for the Board of Directors and the Executive Group Manage-ment, see p. 41.Diversity, inclusion and belonging activities in 2022⢠Gender Balance Month, globally⢠Cultures, Race & Ethnicity Monthnd⢠2 Year Pride webinar ⢠Partnership with Nestlé Youth Foundation as Part of our Age and Generations st⢠1 global Diversity, Inclusion & Belonging Award at Global Leadership Conference⢠International Day of People with DisabilitiesCompetencies and diversityThe Board and the EGM recognise the impor-tance of promoting diversity at management levels and have implemented policies regarding competencies and diversity in respect of Board and EGMB nominations according to which we are committed to selecting the best candidate. Emphasis is placed on:⢠experience and expertise;⢠diversity of gender and in broader terms; and⢠personal characteristics matching ISSâs values and leadership principles.As part of our Diversity & Inclusion strategy, we have defined a target of achieving at least 40% gender balance at all corporate leadership levels by 2025. The strategy and our initiatives to improve gender balance is further described on p. 33. Gender balance at all leadership levels remains a focus area in 2023.To meet the new reporting requirements on gender representation for the Board and other management levels according to Danish legisla-tion as of 1 January 2023, the Group has updated its âCompetencies and diversity policy for the GendeBoard of Directors and other management levels (head of ISS A/Sâ. The policy is available hereBoard gender balanceThe current gender representation among Board members (elected by the general meeting) is 33% women and 67% men, which is considered equal according to the Danish 1)Business Authorityâs applicable guidelines. With the inclusion of employee representatives, 56% of our Board is women. The Board aims to maintain an equal gender representation of 40/60% among elected board members in accordance with the Danish Business Authorityâs applicable guidelines.EGM gender balanceIn our EGM, the female representation increased to 31% in 2022 (2021: 25%) following changes to the management team to support the execution of our strategy.1) According to the Danish Business Authorityâs guidelines on target figures, policies and reporting on the gender composition of management, a gender distribution of 40/60% or the closest number under 40% is considered equal.</mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<mrv:CorporateGovernanceReport contextRef="ctx-1" id="s10_notes__7__12" xml:lang="en">Corporate governanceTransparency, constructive stakeholder dialogue, sound decision-making processes and controls are key aspects of our corporate governance for the benefit of ISS and our stakeholders.FrameworkThe Board of Directors (the Board) regularly reviews the Groupâs corporate governance framework and policies in relation to the Groupâs activities, business environment, corporate governance recommendations and statutory requirements; and continuously assesses the need for adjustments.The rules on the governance of ISS A/S, including share capital, general meetings, shareholder decisions, election of members to the Board, etc., is described in the Articles of Association which are available hereThe Board reviews the Groupâs share and capital structure on an ongoing basis. The Board believes the present share and capital structure serves the best interests of both the share-holders and ISS as it gives ISS the flexibility to pursue strategic goals, thus supporting long-term shareholder value combined with short-term shareholder value by way of ISSâs dividend policy.Governance structureShareholdersThe shareholders of ISS A/S exercise their rights at the general meeting, which is the supreme governing body of ISS.ManagementManagement powers are distributed between our Board and our Executive Group Manage-ment Board (the EGMB). No person serves as a member of both of these corporate bodies. Our EGMB carries out the day-to-day management, while our Board supervises the work of our EGMB and is responsible for the overall manage-ment and strategic direction.The members of the EGMB are the Group CEO and the Group CFO. Together, they form the man-agement registered with the Danish Business Authority. The Group has a wider Executive Group Management (the EGM), whose members are eleven Corporate Senior Officers in addition to the EGMB. The EGM has a number of committees including a Sustainability Committee addressing ESG-related matters which are reported and reviewed by the EGM and the Board as required.In the review of our governance structure on p. 43, we have outlined the primary responsibilities of the Board and the EGM as well as 2022 activity by Board committees.Strengthening the EGMIn 2022, our EGM was further strengthened tosupport our execution of the OneISS strategy.EGM changes and bios are described on p. 46.Composition of the BoardThe Board currently consists of nine members, six elected by the general meeting and three elected by and among the employees. Board members elected by the general meeting stand for election each year. Changes to the Board following the annual general meeting on 7 April 2022 are described on p. 44. Employee representatives are elected on the basis of a voluntary arrangement regarding Group representation for employees of ISS World Services A/S as further described in the Articles of Association. Employee representatives serve for terms of four years, and the current term expires in April 2023. A new election was held early 2023, and the elected candidates will join our Board after the annual general meeting in April 2023. Board evaluationIn 2022, the Board evaluation was conducted as a self-assessment. The assessment included input of nine board members and the EGMB based on an questionnaire, evaluating the Contracstrategy development and implementation;(expiry)awareness, monitoring and reporting; cooper-ation with and evaluation process of CEO and EGM; board composition and dynamics; on- and off- boarding; meeting structure and operation; meeting effectiveness; stakeholder relations; committee and Deputy Chair value contribution; and evaluation of the Chair.The result was reviewed by the Nomination Committee and discussed at a Board meeting. The individual memberâs contribution was subse-quently reviewed as part of individual meetings held between the Chair and each member.The outcome of the 2022 Board evaluation was a continued high level of performance and improvement across the areas covered by the questionnaire. Especially, strategy development and implementation and cooperation with man-agement had improved. Overall, the Board was found to achieve its mandate, fulfil its responsibil-ities, and provide value. The evaluation identified a few focus areas to improve the Boardâs value-add during 2023: i) separate sessions on strategic and operational risks, ii) reviewing onboarding procedure for em-ployee elected board members and iii) continue board visits to operations.For further details, please see response to recom-mendation 3.5.1 of the 2022 Statutory report on Corporate Governance.Competencies and diversityThe Board and the EGM recognise the impor-tance of promoting diversity at management levels and have implemented policies regarding competencies and diversity in respect of Board and EGMB nominations according to which we are committed to selecting the best candidate. Emphasis is placed on:⢠experience and expertise;⢠diversity of gender and in broader terms; and⢠personal characteristics matching ISSâs values and leadership principles.As part of our Diversity & Inclusion strategy, we have defined a target of achieving at least 40% gender balance at all corporate leadership levels by 2025. The strategy and our initiatives to improve gender balance is further described on p. 33. Gender balance at all leadership levels remains a focus area in 2023.To meet the new reporting requirements on gender representation for the Board and other management levels according to Danish legisla-tion as of 1 January 2023, the Group has updated its âCompetencies and diversity policy for the GendeBoard of Directors and other management levels (head of ISS A/Sâ. The policy is available hereBoard gender balanceThe current gender representation among Board members (elected by the general meeting) is 33% women and 67% men, which is considered equal according to the Danish 1)Business Authorityâs applicable guidelines. With the inclusion of employee representatives, 56% of our Board is women. The Board aims to maintain an equal gender representation of 40/60% among elected board members in accordance with the Danish Business Authorityâs applicable guidelines.EGM gender balanceIn our EGM, the female representation increased to 31% in 2022 (2021: 25%) following changes to the management team to support the execution of our strategy.1) According to the Danish Business Authorityâs guidelines on target figures, policies and reporting on the gender composition of management, a gender distribution of 40/60% or the closest number under 40% is considered equal.AssuranceThe Groupâs external financial reporting is audited by the independent auditors.Group Internal Audit (GIA) is responsible for pro-viding an objective and independent assessment of the effectiveness and quality of the internal controls in accordance with the internal audit plan approved by the Audit and Risk Committee (ARC). GIA operates under a charter approved by the Board.Following the limited travel ability of GIA in 2021 due to Covid-19 restrictions, for 2022 on-site audits have been prioritised although in limited circumstances assurance activities continue to be performed through remote testing. In 2022, focus has been on:⢠Continued strengthening of the GIA team through recruitment of new members;⢠Implementation of a new cloud-based audit management solution to monitor and reduce the number of open audit recommendations;⢠Execution of our 2022 audit plan providing broad country level assurance through the Baseline audit programme and contract level assurance on our global key accounts through our Key Account audit programme.Speak Up (whistleblower)The Speak Up Policy is supported by a reporting system operated on a platform from EQS and available in 21 languages via ISSâs website andlocal ISS country websites. The system enables employees of ISS, business partners and other stakeholders to report concerns anonymously to Group Internal Audit.All business integrity and ethics issues identified through Speak Up or other sources are handled by the Business Integrity Committee (BIC) that is composed of the Group CFO, the Group General Counsel, the Group People and Culture Officer and the Head of Group Internal Audit. The BIC reports to the Audit and Risk Committee on all matters that have been subject to investigation. In 2022, the BIC charter was expanded to cover compliance-related topics along with all business integrity and ethics issues.In 2022, the awareness of the Speak Up has been strengthened through a global communi-cation plan executed following an update of the Speak Up policy to align with the requirements of the EU whistleblower directive. In addition, the accessibility of the Speak Up system has been strengthened through the implementation of a manned phone hotline providing local land line and toll-free numbers across 35 countries giving reporters the opportunity to report to an independent third-party in their native language.Data ethics ISS executed a Group Data Ethics Policy (the policy) in 2021, to ensure compliance with Danish legislation and ISSâs commitment to secure and proper management of data. The policy describes ISSâs approach to data ethics and aims to encourage our employees and partners, involved in the use of data, to have a positive and active involvement in data ethical questions and to raise concerns ensuring continuous development of the guiding principles for data ethics.ISS process data for the purpose of providing our services, managing our workforce and properly documenting compliance and delivery to customers and public authorities. In order to protect the data, processes, and the persons affected by these activities, the policy is based on the Charter of Fundamental Rights of the European Union, addressing self-determination, human dignity, responsibility, equality and fair-ness, progressiveness, diversity and inclusion, and accountability. The policy is mandatory for all ISS employees and ISS partners worldwide. Throughout 2022, ISS worked towards integrat-ing the principles of the policy in existing and new processes. The focus has been within data analytics and data science ensuring our use cases are prepared and utilises our Data Ethics frameworks. This ensures that use cases within analytics, data science etc. are prepared in an ethical, responsible manner reducing the risk of bias and minimising potential negative impact.Data ethics are considered in all relevant initiatives and are included in applicable approval processes. Awareness and training efforts will be conducted to generate awareness. Finally, the policy also establishes governing principles for the application of data ethics when developing and deploying data processing technologies based on AI solutions. These principles are implemented in order to ensure safe, account-able, transparent and non-discriminative use of AI technology in ISS. The policy as per section 99d in the Danish Financial Statements Act has been adopted by the EGM and the Board and is subject to annual review in line with ISSâs policy standards. The policy is available hereKey matters transacted by the BoardPurposeThe Board has a strong focus on the ISSâs purpose and has worked continuously on promoting a good culture and sound values in 2022. To support an even stronger focus, the Board has included ESG targets as sep-arate objectives in the Short-Term-Incentive Programme, cf. 2022 Remuneration Report. For purpose and values see also p. 31.2022 specific matters⢠OneISS strategy execution ⢠Environmental sustainability ⢠Activating our cultural ambition ⢠Technology development ⢠Embedding brilliant operating basics ⢠Development of segments strategies⢠Regional business development⢠Turnaround of Deutsche Telekom and France⢠Divestment programme execution⢠New financial targets and new capital allocation⢠Inflation management⢠Covid-19 impact on the business Recurring mattersThe Board transacted various recurring mat-ters such as: Overall strategy plan Financial projections, Financial and Dividend Policy, Remuneration and Sustainability reports, Group key risks, Internal controls, IT and information security, Corporate governance, Diversity, Sustainability, Speak Up Policy, Remuneration policy, Recommendation of auditors for election.</mrv:CorporateGovernanceReport>
<mrv:StatementOfTheDiversityPolicies contextRef="ctx-1" id="s10_notes__7__10" xml:lang="en">Competencies and diversityThe Board and the EGM recognise the impor-tance of promoting diversity at management levels and have implemented policies regarding competencies and diversity in respect of Board and EGMB nominations according to which we are committed to selecting the best candidate. Emphasis is placed on:⢠experience and expertise;⢠diversity of gender and in broader terms; and⢠personal characteristics matching ISSâs values and leadership principles.As part of our Diversity & Inclusion strategy, we have defined a target of achieving at least 40% gender balance at all corporate leadership levels by 2025. The strategy and our initiatives to improve gender balance is further described on p. 33. Gender balance at all leadership levels remains a focus area in 2023.To meet the new reporting requirements on gender representation for the Board and other management levels according to Danish legisla-tion as of 1 January 2023, the Group has updated its âCompetencies and diversity policy for the GendeBoard of Directors and other management levels (head of ISS A/Sâ. The policy is available hereBoard gender balanceThe current gender representation among Board members (elected by the general meeting) is 33% women and 67% men, which is considered equal according to the Danish 1)Business Authorityâs applicable guidelines. With the inclusion of employee representatives, 56% of our Board is women. The Board aims to maintain an equal gender representation of 40/60% among elected board members in accordance with the Danish Business Authorityâs applicable guidelines.EGM gender balanceIn our EGM, the female representation increased to 31% in 2022 (2021: 25%) following changes to the management team to support the execution of our strategy.1) According to the Danish Business Authorityâs guidelines on target figures, policies and reporting on the gender composition of management, a gender distribution of 40/60% or the closest number under 40% is considered equal.</mrv:StatementOfTheDiversityPolicies>
<mrv:StatementOfPolicyForDataEthics contextRef="ctx-1" id="s10_notes__7__13" xml:lang="en">Data ethics ISS executed a Group Data Ethics Policy (the policy) in 2021, to ensure compliance with Danish legislation and ISSâs commitment to secure and proper management of data. The policy describes ISSâs approach to data ethics and aims to encourage our employees and partners, involved in the use of data, to have a positive and active involvement in data ethical questions and to raise concerns ensuring continuous development of the guiding principles for data ethics.ISS process data for the purpose of providing our services, managing our workforce and properly documenting compliance and delivery to customers and public authorities. In order to protect the data, processes, and the persons affected by these activities, the policy is based on the Charter of Fundamental Rights of the European Union, addressing self-determination, human dignity, responsibility, equality and fair-ness, progressiveness, diversity and inclusion, and accountability. The policy is mandatory for all ISS employees and ISS partners worldwide. Throughout 2022, ISS worked towards integrat-ing the principles of the policy in existing and new processes. The focus has been within data analytics and data science ensuring our use cases are prepared and utilises our Data Ethics frameworks. This ensures that use cases within analytics, data science etc. are prepared in an ethical, responsible manner reducing the risk of bias and minimising potential negative impact.Data ethics are considered in all relevant initiatives and are included in applicable approval processes. Awareness and training efforts will be conducted to generate awareness. Finally, the policy also establishes governing principles for the application of data ethics when developing and deploying data processing technologies based on AI solutions. These principles are implemented in order to ensure safe, account-able, transparent and non-discriminative use of AI technology in ISS. The policy as per section 99d in the Danish Financial Statements Act has been adopted by the EGM and the Board and is subject to annual review in line with ISSâs policy standards. The policy is available here</mrv:StatementOfPolicyForDataEthics>
<fsa:AverageNumberOfEmployees contextRef="ctx-1"
decimals="0"
id="s10_notes__7__29"
unitRef="pure">352792</fsa:AverageNumberOfEmployees>
<fsa:AverageNumberOfEmployees contextRef="ctx-57"
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id="s10_notes__8__29"
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<sob:PlaceOfSignatureOfStatement contextRef="ctx-1" id="s10_notes__7__152" xml:lang="en">Copenhagen</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx-1" id="s10_notes__7__153">2023-02-23</sob:DateOfApprovalOfAnnualReport>
<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx-1" id="s10_notes__7__154" xml:lang="en">The Board of Directors and the Executive Group Management Board have today discussed and approved the annual report of ISS A/S for the financial year 2022.The annual report has been prepared in accordance with International Financial Reporting Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act.It is our opinion that the consolidated financial statements and the Parent company financial statements give a true and fair view of the Groupâs and the Parent companyâs financial po-sition at 31 December 2022 and of the results of the Groupâs and the Parent companyâs operations and cash flows for the financial year 1 January â 31 December 2022.In our opinion, the Management review includes a fair review of the development in the Groupâs and the Parent companyâs operations and finan-cial conditions, the results for the year, cash flows and financial position as well as a description of the most significant risks and uncertainty factors that the Group and the Parent company face. In our opinion, the annual report of ISS A/S for the financial year 2022 identified as ISS-2022-12-31-en.zip has been prepared, in all material respects, in compliance with the ESEF-regulation. We recommend that the annual report be approved at the annual general meeting.</sob:StatementByExecutiveAndSupervisoryBoards>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-54" id="s10_notes__7__172" xml:lang="en">Employee representative</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-51" id="s10_notes__7__171" xml:lang="en">Employee representative</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-47" id="s10_notes__7__170" xml:lang="en">Employee representative</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-51" id="s10_notes__7__166" xml:lang="en">Signe Adamsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-54" id="s10_notes__7__169" xml:lang="en">Elsie Yiu</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-50" id="s10_notes__7__165" xml:lang="en">Ben Stevens</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-53" id="s10_notes__7__168" xml:lang="en">Cynthia Mary Trudell</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-47" id="s10_notes__7__160" xml:lang="en">Nada Elboayadi</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-52" id="s10_notes__7__167" xml:lang="en">Kelly Kuhn</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-48" id="s10_notes__7__161" xml:lang="en">Kasper Fangel</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-48" id="s10_notes__7__162" xml:lang="en">Group CFO</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-49" id="s10_notes__7__163" xml:lang="en">Lars Petersson</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-49" id="s10_notes__7__164" xml:lang="en">Deputy Chair</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-46" id="s10_notes__7__159" xml:lang="en">Søren Thorup Sørensen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-45" id="s10_notes__7__157" xml:lang="en">Niels Smedegaard</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-45" id="s10_notes__7__158" xml:lang="en">Chair</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-44" id="s10_notes__7__155" xml:lang="en">Jacob Aarup-Andersen</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-44" id="s10_notes__7__156" xml:lang="en">Group CEO</cmn:TitleOfMemberOfExecutiveBoard>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="s10_notes__7__174" xml:lang="en">To the shareholders of ISS A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="s10_notes__7__175" xml:lang="en">Opinion We have audited the consolidated financial statements and the parent company financial statements of ISS A/S for the financial year 1 January â 31 December 2022, pp. 49-112, which comprise statement of profit or loss, statement of comprehensive income, statement of cash flows, statement of financial position, statement of changes in equity and notes, including ac-counting policies for the Group and the Parent Company. The consolidated financial statements and the parent company financial statements are prepared in accordance with International Financial Reporting Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act. In our opinion, the consolidated financial statements and the parent company financial statements give a true and fair view of the financial position of the Group and the Parent Company at 31 December 2022 and of the results of the Groupâs and the Parent Companyâs operations and cash flows for the financial year 1 January â 31 December 2022 in accordance with International Financial Reporting Standards as adopted by the EU and additional require-ments of the Danish Financial Statements Act.Our opinion is consistent with our long-form audit report to the Audit and Risk Committee and the Board of Directors.</arr:OpinionOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx-1" id="s10_notes__7__176" xml:lang="en">Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs) and additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the âAuditorâs responsibilities for the audit of the consolidated financial statements and the parent company financial statementsâ (hereinafter col-lectively referred to as âthe financial statementsâ) section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.Independence We are independent of the Group in accordance with the International Ethics Standards Board for Accountants' International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. To the best of our knowledge, we have not provid-ed any prohibited non-audit services as described in article 5(1) of Regulation (EU) no. 537/2014.Appointment of auditor We were initially appointed as auditor of ISS A/S on 15 April 2015 for the financial year 2015. We have been reappointed annually by resolution of the general meeting for a total consecutive period of eight years up until the financial year 2022.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx-1" id="s10_notes__7__177" xml:lang="en">Key audit matters Key audit matters are those matters that, in our professional judgement, were of most signifi-cance in our audit of the financial statements for the financial year 2022. These matters were addressed during our audit of the financial statements as a whole, and in forming our opinion thereon. We do not provide a separate opinion on these matters. For each matter be-low, our description of how our audit addressed the matter is provided in that context.We have fulfilled our responsibilities described in the âAuditorâs responsibilities for the audit of the financial statementsâ section, including in rela-tion to the key audit matters below. Accordingly, our audit included the design and performance of procedures to respond to our assessment of the risks of material misstatement of the financial statements. The results of our audit procedures, including the procedures performed to address the matters below, provide the basis for our audit opinion on the financial statements.Revenue from contracts with customers, including cut-off and accrual of revenue and onerous contracts Revenue from contracts is recognised as the services are rendered to the customers. Some contracts require the Group to incur significant transition and mobilisation costs at contract inception which are capitalised and amortised over a multi-annual contract term. Accordingly, appropriate cut-off and accrual of revenue and capitalisation and amortisation of transition and mobilisation costs is critical and involve management judgement, especially in relation to the more integrated and complex facility service contracts. Further, the assessment of whether a contract may be considered onerous involves management judgement in making accounting estimates about future contract profitability, including the determination of the total contract revenue, contract period and the unavoidable costs of meeting the obligations under the contract.Due to the inherent uncertainty involved in the cut off and accrual of revenue, the assessment of whether transition and mobilisation costs meet the criteria to be capitalised and the deter-mination of the contract period and the future contract profitability, including the uncertainty relating to estimating the impact from Covid-19, we considered the accounting for revenue from contracts with customers, including cut-off and accrual of revenue and onerous contracts, to be a key audit matter.For details on revenue from contracts with customers, transition and mobilisation costs and provisions for onerous contracts, reference is made to notes 1.2, 2.1, 2.2 and 2.5 in the consolidated financial statements.In response to the identified risks, our audit procedures included, among others:⢠Test on a sample basis of accrued revenue (un-billed receivables) to supporting documenta-tion, including procedures such as: Inspection of proof of work done, review of contracts with customers, comparison of amounts accrued to subsequent invoices and cash receipts.⢠Test on a sample basis of capitalised transition and mobilisation costs, including procedures such as: Inspection of proof of costs incurred, review of contracts with customers, evalua-tion of managementâs assessment of costs meeting the criteria to be recognised.⢠Evaluation of managementâs process to identify and quantify onerous contracts. Our evaluation included inquiries to local management responsible for carrying out the identification process at country level, review of documentation of managementâs analysis as well as our own analytical procedures over contract margins. ⢠Test on a sample of provisions for onerous con-tracts, including procedures such as: Review of the relevant contract and managementâs estimate of the future contract revenue and unavoidable cost, assessment of the assump-tions applied by management to estimate the future contract revenue including the expected Covid-19 impact, contract term including termi-nation and extension options and unavoidable cost, comparison of the revenue assumptions used to the services and fees specified in the contract, comparison of unavoidable cost as-sumptions used to underlying cost projections and actual costs incurred historically as well as testing the completeness and accuracy of the underlying cost projections. Valuation of intangible assets The carrying amounts of goodwill and customer contracts related to prior yearsâ business combinations comprise a significant part of the consolidated statement of financial position. The cash-generating units in which goodwill and customer contracts are included are impairment tested by Management on an annual basis. The impairment tests are based on Managementâs estimates of among others future profitability, long-term growth and discount rate. Due to the inherent uncertainty involved in determining the net present value of future cash flows, including the uncertainty relating to estimating the impact from Covid-19, we considered these impairment tests to be a key audit matter.For details on the impairment tests performed by Management reference is made to notes 3.1 and 3.2 in the consolidated financial statements.In response to the identified risks, our audit procedures included, among others, testing the mathematical accuracy of the discounted cash flow model and comparing forecasted profitabili-ty to board approved financial forecasts. We eval-uated the assumptions and methodologies used in the discounted cash flow model, in particular those relating to the forecasted revenue growth and operating margin, including comparing with historical growth rates and assessed impact of Covid-19. We compared the assumptions applied to externally derived data as well as our own assessments in relation to key inputs such as projected economic growth and discount rates. Further, we evaluated the sensitivity analysis on the key assumptions applied. Our audit proce-dures primarily focused on cash generating units where likely changes in key assumptions could result in impairment. We further evaluated the adequacy of disclosures provided by Manage-ment in the financial statements compared to applicable accounting standards.Income tax and deferred tax balances The Groupâs operations are subject to income taxes in various jurisdictions having different tax legislation. Management makes judgements and estimates in determining the recognition of income taxes and deferred taxes. Given the inherent uncertainty involved in assessing and estimating the income tax and deferred tax bal-ances, including tax exposures and write-down of deferred tax assets and given the uncertainty estimating the impact from Covid-19 on future taxable income, we considered these balances as a key audit matter.For details on the income tax and deferred tax balances reference is made to notes 5.1 and 5.2 in the consolidated financial statements and notes 5 and 7 in the Parent company financial statements.In response to the identified risks, our audit procedures included review of tax computa-tions in order to assess the completeness and accuracy of the amounts recognised as income taxes and deferred taxes, as well as assessment of correspondence with tax authorities and eval-uation of tax exposures as well as write-down of deferred tax assets. In respect of the deferred tax assets recognised in the statement of financial position, we assessed Managementâs assumptions as to the probability of recovering the assets through taxable income in future years and available tax planning strategies. We further evaluated the adequacy of disclosures provided by Management compared to applica-ble accounting standards.</arr:KeyAuditMattersAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="s10_notes__7__178" xml:lang="en">Statement on the Managementâs review Management is responsible for the Manage-mentâs review, pp. 1-48.Our opinion on the financial statements does not cover the Managementâs review, and we do not express any form of assurance conclusion thereon.In connection with our audit of the financial statements, our responsibility is to read the Managementâs review and, in doing so, consider whether the Managementâs review is materially inconsistent with the financial statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated.Moreover, it is our responsibility to consider whether the Managementâs review provides the information required under the Danish Financial Statements Act.Based on the work we have performed, we conclude that the Managementâs review is in accordance with the financial statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act. We did not identify any material misstate-ment of the Managementâs review.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="s10_notes__7__179" xml:lang="en">Managementâs responsibilities for the financial statements Management is responsible for the preparation of consolidated financial statements and parent compa-ny financial statements that give a true and fair view in accordance with International Financial Reporting Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act and for such internal control as Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.In preparing the financial statements, Manage-ment is responsible for assessing the Groupâs and the Parent Companyâs ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting in preparing the financial statements unless Management either intends to liquidate the Group or the Parent Company or to cease operations, or has no realistic alternative but to do so.</arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx-1" id="s10_notes__7__180" xml:lang="en">Auditorâs responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assur-ance as to whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorâs report that includes our opinion. Rea-sonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs and additional requirements applicable in Denmark will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.As part of an audit conducted in accordance with ISAs and additional requirements appli-cable in Denmark, we exercise professional judgement and maintain professional scepticism throughout the audit. We also:⢠Identify and assess the risks of material mis-statement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks and obtainaudit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal control.⢠Obtain an understanding of internal controlrelevant to the audit in order to design auditprocedures that are appropriate in the circum-stances, but not for the purpose of expressingan opinion on the effectiveness of the Groupâsand the Parent Companyâs internal control.⢠Evaluate the appropriateness of accountingpolicies used and the reasonableness ofaccounting estimates and related disclosuresmade by Management.⢠Conclude on the appropriateness of Manage-mentâs use of the going concern basis of ac-counting in preparing the financial statementsand, based on the audit evidence obtained,whether a material uncertainty exists related toevents or conditions that may cast significantdoubt on the Groupâs and the Parent Com-panyâs ability to continue as a going concern.If we conclude that a material uncertaintyexists, we are required to draw attention in ourauditorâs report to the related disclosures inthe financial statements or, if such disclosuresare inadequate, to modify our opinion. Ourconclusions are based on the audit evidenceobtained up to the date of our auditorâs report.However, future events or conditions may cause the Group and the Parent Company to cease to continue as a going concern.⢠Evaluate the overall presentation, structureand contents of the financial statements, in-cluding the note disclosures, and whether thefinancial statements represent the underlyingtransactions and events in a manner thatgives a true and fair view.⢠Obtain sufficient appropriate audit evidenceregarding the financial information of theentities or business activities within the Groupto express an opinion on the consolidatedfinancial statements. We are responsible forthe direction, supervision and performance ofthe group audit. We remain solely responsiblefor our audit opinion.We communicate with those charged with gover-nance regarding, among other matters, the planned scope and timing of the audit and significant auditfindings, including any significant deficiencies in internal control that we identify during our audit.We also provide those charged with gover-nance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our indepen-dence, and where applicable, actions taken to eliminate threats or safeguards applied.From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the consolidated financial statements and the parent company financial statements of the current period and are therefore the key audit matters. We describe these matters in our audi-tor's report unless law or regulation precludes public disclosure about the matter.</arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-55" id="s10_notes__7__188" xml:lang="en">Torben Bender</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-55" id="s10_notes__7__189" xml:lang="en">State AuthorisedPublic Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-55" id="s10_notes__7__190" xml:lang="en">mne21332</cmn:IdentificationNumberOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-56" id="s10_notes__7__191" xml:lang="en">Claus Kronbak</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-56" id="s10_notes__7__192" xml:lang="en">State AuthorisedPublic Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-56" id="s10_notes__7__193" xml:lang="en">mne28675</cmn:IdentificationNumberOfAuditor>
<arr:AuditorsReportOnXbrlTagging contextRef="ctx-1" id="s10_notes__7__181" xml:lang="en">Report on compliance with the ESEF Regulation As part of our audit of the Consolidated Finan-cial Statements and Parent Company Financial Statements of ISS A/S, we performed proce-dures to express an opinion on whether the annual report of ISS A/S for the financial year 1 January â 31 December 2022 with the file name ISS-2022-12-31-en.zip is prepared, in all material respects, in compliance with the Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF Regu-lation) which includes requirements related to the preparation of the annual report in XHTML format and iXBRL tagging of the Consolidated Financial Statements including notes. Management is responsible for preparing an annual report that complies with the ESEF Regulation. This responsibility includes: ⢠The preparing of the annual report in XHTMLformat;⢠The selection and application of appropriateiXBRL tags, including extensions to the ESEFtaxonomy and the anchoring thereof toelements in the taxonomy, for all financialinformation required to be tagged usingjudgement where necessary;⢠Ensuring consistency between iXBRL taggeddata and the Consolidated Financial State-ments presented in human readable format;and⢠For such internal control as Managementdetermines necessary to enable the prepara-tion of an annual report that is compliant withthe ESEF Regulation.Our responsibility is to obtain reasonable assur-ance on whether the annual report is prepared, in all material respects, in compliance with the ESEF Regulation based on the evidence we have obtained, and to issue a report that includes our opinion. The nature, timing and extent of procedures selected depend on the auditorâs judgement, including the assessment of the risks of material departures from the require-ments set out in the ESEF Regulation, whether due to fraud or error. The procedures include: ⢠Testing whether the annual report is preparedin XHTML format;⢠Obtaining an understanding of the companyâsiXBRL tagging process and of internal controlover the tagging process;⢠Evaluating the completeness of the iXBRL tag-ging of the Consolidated Financial Statements,including notes;⢠Evaluating the appropriateness of the compa-nyâs use of iXBRL elements selected from theESEF taxonomy and the creation of extensionelements where no suitable element in theESEF taxonomy has been identified;⢠Evaluating the use of anchoring of extension elements to elements in the ESEF taxonomy; and ⢠Reconciling the iXBRL tagged data with theaudited Consolidated Financial Statements.In our opinion, the annual report of ISS A/S for the financial year 1 January â 31 December 2022 with the file name ISS-2022-12-31-en.zip is prepared, in all material respects, in compli-ance with the ESEF Regulation.</arr:AuditorsReportOnXbrlTagging>
<arr:SignatureOfAuditorsPlace contextRef="ctx-1" id="s10_notes__7__182" xml:lang="en">Copenhagen</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx-1" id="s10_notes__7__183">2023-02-23</arr:SignatureOfAuditorsDate>
<cmn:NameOfAuditFirm contextRef="ctx-56" id="s10_notes__7__186" xml:lang="en">EY Godkendt Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:NameOfAuditFirm contextRef="ctx-55" id="s10_notes__7__184" xml:lang="en">EY Godkendt Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-55" id="s10_notes__7__185" xml:lang="en">30700228</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-56" id="s10_notes__7__187" xml:lang="en">30700228</cmn:IdentificationNumberCvrOfAuditFirm>
<gsd:AddressOfReportingEntityCountry contextRef="ctx-1" id="s10_notes__7__212" xml:lang="en">Denmark</gsd:AddressOfReportingEntityCountry>
<gsd:NameOfSubmittingEnterprise contextRef="ctx-1" id="s10_notes__7__217" xml:lang="en">ISS A/S</gsd:NameOfSubmittingEnterprise>
<gsd:NameOfReportingEntity contextRef="ctx-1" id="s10_notes__7__206" xml:lang="en">ISS A/S</gsd:NameOfReportingEntity>
<gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx-1" id="s10_notes__7__218" xml:lang="en">Buddingevej 197</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
<gsd:AddressOfReportingEntityStreetName contextRef="ctx-1" id="s10_notes__7__207" xml:lang="en">Buddingevej</gsd:AddressOfReportingEntityStreetName>
<gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="ctx-1" id="s10_notes__7__208" xml:lang="en">197</gsd:AddressOfReportingEntityStreetBuildingIdentifier>
<gsd:AddressOfReportingEntityCountryIdentificationCode contextRef="ctx-1" id="s10_notes__7__209" xml:lang="en">DK</gsd:AddressOfReportingEntityCountryIdentificationCode>
<gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx-1" id="s10_notes__7__219" xml:lang="en">2860 Søborg</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
<gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="ctx-1" id="s10_notes__7__210" xml:lang="en">2860</gsd:AddressOfReportingEntityPostCodeIdentifier>
<gsd:AddressOfReportingEntityDistrictName contextRef="ctx-1" id="s10_notes__7__211" xml:lang="en">Søborg</gsd:AddressOfReportingEntityDistrictName>
<gsd:TelephoneNumberOfReportingEntity contextRef="ctx-1" id="s10_notes__7__213" xml:lang="en">+45 38 17 00 00</gsd:TelephoneNumberOfReportingEntity>
<gsd:FaxNumberOfReportingEntity contextRef="ctx-1" id="s10_notes__7__214" xml:lang="en">+45 38 17 00 11</gsd:FaxNumberOfReportingEntity>
<gsd:HomepageOfReportingEntity contextRef="ctx-1" id="s10_notes__7__215" xml:lang="en">www.issworld.com</gsd:HomepageOfReportingEntity>
<gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx-1" id="s10_notes__7__216" xml:lang="en">28504799</gsd:IdentificationNumberCvrOfReportingEntity>
<gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx-1" id="s10_notes__7__220" xml:lang="en">28504799</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
<gsd:InformationOnTypeOfSubmittedReport contextRef="ctx-1" xml:lang="en">Annual report</gsd:InformationOnTypeOfSubmittedReport>
<cmn:TypeOfAuditorAssistance contextRef="ctx-1" xml:lang="en">Auditor's report on audited financial statements</cmn:TypeOfAuditorAssistance>
<gsd:ToolForPreparingTheXBRLInstanceDocument contextRef="ctx-1" xml:lang="en">ParsePort XBRL Converter</gsd:ToolForPreparingTheXBRLInstanceDocument>
<gsd:ReportingPeriodStartDate contextRef="ctx-1" xml:lang="en">2022-01-01</gsd:ReportingPeriodStartDate>
<gsd:ReportingPeriodEndDate contextRef="ctx-1" xml:lang="en">2022-12-31</gsd:ReportingPeriodEndDate>
<gsd:PrecedingReportingPeriodStartDate contextRef="ctx-1" xml:lang="en">2021-01-01</gsd:PrecedingReportingPeriodStartDate>
<gsd:PredingReportingPeriodEndDate contextRef="ctx-1" xml:lang="en">2021-12-31</gsd:PredingReportingPeriodEndDate>
<gsd:LegalEntityIdentifierOfReportingEntity contextRef="ctx-1" xml:lang="en">213800LEZA58SZNCBN19</gsd:LegalEntityIdentifierOfReportingEntity>
<fsa:ClassOfReportingEntity contextRef="ctx-1" xml:lang="en">Reporting class D</fsa:ClassOfReportingEntity>
<arr:TypeOfModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">Opinion</arr:TypeOfModifiedOpinionOnAuditedFinancialStatements>
<arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">Basis for Opinion</arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements>
<mrv:LinkToStatementOfCorporateSocialResponsibility contextRef="ctx-1" xml:lang="en">https://www.issworld.com/about/corporate-responsibility/cr-reporting-policies-and-publications</mrv:LinkToStatementOfCorporateSocialResponsibility>
<mrv:LinkToStatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx-1" xml:lang="en">https://www.issworld.com/about/corporate-responsibility/cr-reporting-policies-and-publications</mrv:LinkToStatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<mrv:LinkToStatementOfDiversityPolicies contextRef="ctx-1" xml:lang="en">https://www.issworld.com/about/corporate-responsibility/cr-reporting-policies-and-publications</mrv:LinkToStatementOfDiversityPolicies>
</xbrli:xbrl>