Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2022-12-31 | 43564000000 | dkk |
| ifrs-full:Assets | 2021-12-31 | 40357000000 | dkk |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2022-01-01 | 2022-12-31 | 76558000000 | dkk |
| ifrs-full:Revenue | 2021-01-01 | 2021-12-31 | 71383000000 | dkk |
XML
See the xml submitted here:
XML: http://regnskaber.virk.dk/59380412/amNsb3VkczovLzAzLzc5L2QxL2YyLzI2L2Y4NjItNGQzOS1hZDU3LTg3NzU5OTg5NjBjOQ.xml
Separator
The full data:
<?xml version="1.0" encoding="UTF-8" standalone="no"?>
<xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance"
xmlns="http://www.w3.org/1999/xhtml"
xmlns:arr="http://xbrl.dcca.dk/arr"
xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2020-02-12"
xmlns:cmn="http://xbrl.dcca.dk/cmn"
xmlns:sob="http://xbrl.dcca.dk/sob"
xmlns:ISS="http://xbrl.issworld.com/2022-12-31"
xmlns:link="http://www.xbrl.org/2003/linkbase"
xmlns:ifrs-full="http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full"
xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
xmlns:ix="http://www.xbrl.org/2013/inlineXBRL"
xmlns:mrv="http://xbrl.dcca.dk/mrv"
xmlns:fsa="http://xbrl.dcca.dk/fsa"
xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
xmlns:gsd="http://xbrl.dcca.dk/gsd"
xmlns:xlink="http://www.w3.org/1999/xlink"
id="DKGAAP"
xml:lang="en">
<link:schemaRef xlink:href="http://archprod.service.eogs.dk/taxonomy/20211001/entryDanishGAAPExcludingBalanceSheetIncomeStatementIncludingManagementsReview20211001.xsd"
xlink:type="simple"/>
<xbrli:context id="ctx-1">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-34">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>2022-12-31</xbrli:instant>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-42">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2021-01-01</xbrli:startDate>
<xbrli:endDate>2021-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-35">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfExecutiveBoardDimension">
<cmn:memberOfBoardIdentifier>1</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-36">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
<cmn:memberOfBoardIdentifier>1</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-37">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
<cmn:memberOfBoardIdentifier>2</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-38">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
<cmn:memberOfBoardIdentifier>3</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-39">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
<cmn:memberOfBoardIdentifier>4</cmn:memberOfBoardIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-41">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfAuditorDimension">
<cmn:auditorIdentifier>2</cmn:auditorIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx-40">
<xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-01-01</xbrli:startDate>
<xbrli:endDate>2022-12-31</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
<xbrldi:typedMember dimension="cmn:IdentificationOfAuditorDimension">
<cmn:auditorIdentifier>1</cmn:auditorIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:unit id="pure">
<xbrli:measure>xbrli:pure</xbrli:measure>
</xbrli:unit>
<gsd:NameOfSubmittingEnterprise contextRef="ctx-1" id="s10_notes__8__16" xml:lang="en">ISS Global A/S</gsd:NameOfSubmittingEnterprise>
<gsd:NameOfReportingEntity contextRef="ctx-1" id="s10_notes__8__5" xml:lang="en">ISS Global A/S</gsd:NameOfReportingEntity>
<gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx-1" id="s10_notes__8__17" xml:lang="en">Buddingevej 197</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
<gsd:AddressOfReportingEntityStreetName contextRef="ctx-1" id="s10_notes__8__6" xml:lang="en">Buddingevej</gsd:AddressOfReportingEntityStreetName>
<gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="ctx-1" id="s10_notes__8__7" xml:lang="en">197</gsd:AddressOfReportingEntityStreetBuildingIdentifier>
<gsd:AddressOfReportingEntityCountryIdentificationCode contextRef="ctx-1" id="s10_notes__8__8" xml:lang="en">DK</gsd:AddressOfReportingEntityCountryIdentificationCode>
<gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx-1" id="s10_notes__8__18" xml:lang="en">2860 Søborg</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
<gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="ctx-1" id="s10_notes__8__9" xml:lang="en">2860</gsd:AddressOfReportingEntityPostCodeIdentifier>
<gsd:AddressOfReportingEntityDistrictName contextRef="ctx-1" id="s10_notes__8__10" xml:lang="en">Søborg</gsd:AddressOfReportingEntityDistrictName>
<gsd:AddressOfReportingEntityCountry contextRef="ctx-1" id="s10_notes__8__11" xml:lang="en">Denmark</gsd:AddressOfReportingEntityCountry>
<gsd:TelephoneNumberOfReportingEntity contextRef="ctx-1" id="s10_notes__8__12" xml:lang="en">+45 38 17 00 00</gsd:TelephoneNumberOfReportingEntity>
<gsd:FaxNumberOfReportingEntity contextRef="ctx-1" id="s10_notes__8__13" xml:lang="en">+45 38 17 00 11</gsd:FaxNumberOfReportingEntity>
<gsd:HomepageOfReportingEntity contextRef="ctx-1" id="s10_notes__8__14" xml:lang="en">www.issworld.com</gsd:HomepageOfReportingEntity>
<gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx-1" id="s10_notes__8__15" xml:lang="en">21408395</gsd:IdentificationNumberCvrOfReportingEntity>
<gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx-1" id="s10_notes__8__19" xml:lang="en">21408395</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
<gsd:DateOfGeneralMeeting contextRef="ctx-1" id="s10_notes__8__20">2023-04-18</gsd:DateOfGeneralMeeting>
<gsd:NameAndSurnameOfChairmanOfGeneralMeeting contextRef="ctx-1" id="s10_notes__8__21" xml:lang="en">Bjørn Raasteen</gsd:NameAndSurnameOfChairmanOfGeneralMeeting>
<mrv:LinkToStatementOfDiversityPolicies contextRef="ctx-1" id="s10_notes__8__30" xml:lang="en">https://brand.issworld.com/m/32c9943bd0e4b015/original/Sustainability-Report-2022.pdf</mrv:LinkToStatementOfDiversityPolicies>
<mrv:LinkToStatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx-1" id="s10_notes__8__25" xml:lang="en">https://brand.issworld.com/m/32c9943bd0e4b015/original/Sustainability-Report-2022.pdf</mrv:LinkToStatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<mrv:StatementOfCorporateSocialResponsibility contextRef="ctx-1" id="s10_notes__8__23" xml:lang="en">Sustainability Making 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 champion-ing sustainable workplaces, driving true sustaina-ble change through both social and environmen-tal 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 Employee Value Proposition (EVP), further devel-oped our Diversity, Inclusion & Belonging agenda and introduced an ambition to become the Com-pany of Belonging. For further details, see p. 21. Within environmental sustainability, we an-nounced our commitment to reach full-scope net-zero greenhouse gas emissions by 2040. Further-more, we have been deploying monitoring and tracking technology and integrating carbon man-agement 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 envi-ronmental 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 operat-ing 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 fi-nalised 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 in-clusive workplace⢠governance: ethical business practices and anti-corruption, human rights and labour standards inthe supply chain and responsible procurementpractices and supplier conductGovernance Our commitment to sustainability is anchored in the Board of Directors and the Executive Group Management. See Our governance structure on p. 31. Our approach is based on the foundation of our vision, core values, dynamic stakeholder engage-ment, as well as existing and emerging sustaina-bility trends, risks and opportunities. The Groupâs Sustainability and Corporate Strategy Departments are responsible for updating and ex-ecuting our sustainability efforts, with support from in-country sustainability resources. Corporate sustainability starts with our value sys-tem 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 in-corporated the Ten Principles of the UN Global Compact into our strategies, policies and proce-dures, and thereby establishing a culture of integ-rity that not only upholds our basic responsibilities to people and planet, but also sets the stage for long-term success. Environmental sustainability At ISS, we recognise the full scope of the climate and environmental crisis, and we are fully commit-ted 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 funda-mental 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 environ-mental 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 ambi-tious 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 busi-ness activities. We used 2019 as the baseline year, and data show that our scopes 1 and 2 emissions account for 5% while our biggest opportunity lies in Scope 3, which represents 95% 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 environ-ment free from microorganisms with verified hy-giene standards to minimise the risk of infection. The methodology and choice of chemicals delivers significant sustainability outcomes in terms of wa-ter and chemical reductions. In 2022, the pro-gramme reduced water consumption by 11 mil-lion litres of water and 450 thousand litres of chemicals. The effort is supported by global train-ing programmes and dedicated product owner-ship. Another example is the energy management ser-vice we provide across customer portfolios. A team of ISS energy managers working in collabo-ration with key account stakeholders and local de-livery teams to carry out onsite optimisation to re-duce electricity and gas consumption across an estate. With consumption data for the sites sup-plied, ongoing savings are calculated to quantify the benefits being delivered. This successful ser-vice product has provided 10%+ evidenced sav-ings in total addressed energy consumption. TCFD We remain committed to implementing the rec-ommendations of the Task Force on Climate-re-lated Financial Disclosure (TCFD). In 2022, we strengthened governance by building additional sustainability capabilities across the organisation and sharpened our strategic offering and value proposition. Importantly, through our intensive work on setting and submitting our science-based targets for validation by the SBTi, we gained signif-icant insights into our climate-related risks and opportunities that will form part of the basis for further implementing climate-related financial dis-closures in 2023.</mrv:StatementOfCorporateSocialResponsibility>
<mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx-1" id="s10_notes__8__24" xml:lang="en">Status on gender balance Ensuring the right gender balance will lead to greater innovation, improved organisational per-formance and better service to our customers. To progress sustainably in this area, we focus on two wider goals: getting more women into leadership roles and retaining our female leaders, and build-ing 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 sup-ported by our talent strategy to develop and re-tain a strong pipeline of current and future female leaders. For a status on gender balance for the Board of Directors and the Executive Group Management, see p. 29.</mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<mrv:CorporateGovernanceReport contextRef="ctx-1" id="s10_notes__8__26-1" xml:lang="en">Corporate governance Transparency, constructive stakeholder dia-logue, sound decision-making processes and controls are key aspects of our corporate gov-ernance for the benefit of ISS and our stake-holders. The management team of the Group formally con-sists of the Board of Directors and the Managing Di-rector of ISS Global A/S. Since ISS Global A/S has no operating activities of its own, the Group relies on the management team of ISS A/S, the ultimate par-ent company in Denmark. As a subsidiary of ISS A/S, ISS Global A/S is subject to the same corporate gov-ernance policies applicable in ISS A/S. Corporate governance of the ISS Global Group is therefore built on corporate governance of the ISS A/S Group, including the management team, and descriptions in this chapter should be seen in this context. Framework The Board of Directors (the Board) regularly reviews the Groupâs corporate governance framework and policies in relation to the Groupâs activities, business environment, corporate governance recommenda-tions and statutory requirements; and continuously assesses the need for adjustments. The rules on the governance of ISS A/S, including share capital, gen-eral meetings, shareholder decisions, election of members to the Board, etc., is described in the Arti-cles of Association. The 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 shareholders and ISS as it gives ISS the flexibility to pursue strategic goals, thus supporting long-term shareholder value com-bined with short-term shareholder value by way of ISSâs dividend policy. Governance structure Shareholders The shareholders of ISS A/S exercise their rights at the general meeting, which is the supreme govern-ing body of ISS. Management Management powers are distributed between our Board and our Executive Group Management 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 su-pervises the work of our EGMB and is responsible for the overall management and strategic direction. The members of the EGMB are the Group CEO and the Group CFO. Together, they form the manage-ment registered with the Danish Business Authority. The Group has a wider Executive Group Manage-ment (the EGM), whose members are eleven Corpo-rate Senior Officers in addition to the EGMB. The EGM has a number of committees including a Sus-tainability Committee addressing ESG-related mat-ters which are reported and reviewed by the EGM and the Board as required. In the review of our governance structure on p. 31, we have outlined the primary responsibilities of the Board and the EGM as well as 2022 activity by Board committees. Governance report of ISS A/S The report includes a transparent description of our governance structure, the main elements of our internal controls related to financial report-ing and a detailed description of our position onthe Danish Corporate Governance Recommen-dations. The report is available here: https://brand.issworld.com/m/e36366e7f35d741î /original/Corporate-Governance-Report-2022.pdf Strengthening the EGM In 2022, our EGM was further strengthened to sup-port our execution of the OneISS strategy. ï· On 1 January 2022, Celia Liu took up the posi-tion as CEO Central & Southern Europe ï· On 1 January 2022, Carl-Fredrik Langard-Bjor took up the position as CEO Northern Europe and joined the EGM ï· On 1 June 2022, Sam Hockman took up the po-sition as CEO Global Key Accounts and joined the EGM ï· On 1 July 2022, Susanne Jørgensen succeeded Dan Ryan as CEO Americas, who left ISS end of July 2022, and joined the EGM ï· On 31 December 2022, Andrew Price stepped down from the EGM ï· On 1 January 2023, Agostino Renna took up the position as Chief Commercial Officer and joined the EGM Composition of the Board The 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. At the annual general meeting on 7 April 2022 the following Board changes were made: ï· Lars Petersson was appointed as new Board member ï· Previous Deputy Chair Henrik Poulsen stepped down ï· The Board constituted itself by electing Niels Smedegaard as Chair and Lars Petersson as Deputy Chair ï· As of end June 2022, Valerie Beaulieu stepped down as a member of the Board Employee representatives are elected on the basis of a voluntary arrangement regarding Group repre-sentation 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 gen-eral meeting in April 2023.Board evaluation In 2022, the Board evaluation was conducted as a self-assessment. The assessment included input of nine board members and the EGMB based on a questionnaire, evaluating the strategy development and implementation; risk awareness, monitoring and reporting; cooperation with and evaluation pro-cess of CEO and EGM; board composition and dy-namics; on- and off- boarding; meeting structure and operation; meeting effectiveness; stakeholder relations; committee and Deputy Chair value contri-bution; and evaluation of the Chair. The result was reviewed by the Nomination Com-mittee and discussed at a Board meeting. The indi-vidual memberâs contribution was subsequently re-viewed 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 management had improved. Overall, the Board was found to achieve its mandate, fulfil its responsi-bilities, and provide value. The evaluation identified a few focus areas to im-prove the Boardâs value-add during 2023: i) sepa-rate sessions on strategic and operational risks, ii) reviewing onboarding procedure for employee elected board members and iii) continue board vis-its to operations. For further details, please see response to recom-mendation 3.5.1 of the 2022 Statutory report on Corporate Governance.Assurance The Groupâs external financial reporting is audited by the independent auditors. Group Internal Audit (GIA) is responsible for provid-ing 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 oper-ates 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 circum-stances assurance activities continue to be per-formed through remote testing. In 2022, focus has been on: ï· Continued strengthening of the GIA team through recruitment of new members; ï· Implementation of a new cloud-based audit management solution to monitor and reduce the number of open audit recommendations; ï· 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.</mrv:CorporateGovernanceReport>
<mrv:LinkToCorporateGovernanceReport contextRef="ctx-1" id="s10_notes__8__28" xml:lang="en">https://brand.issworld.com/m/e36366e7f35d741î /original/Corporate-Governance-Report-2022.pdf</mrv:LinkToCorporateGovernanceReport>
<mrv:StatementOfTheDiversityPolicies contextRef="ctx-1" id="s10_notes__8__29" xml:lang="en">Competencies and diversity The Board and the EGM recognise the importance of promoting diversity at management levels and have implemented policies regarding competencies and diversity in respect of Board and EGMB nomi-nations according to which we are committed to se-lecting the best candidate. Emphasis is placed on: ï· experience and expertise; ï· diversity of gender and in broader terms; and ï· 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% gen-der balance at all corporate leadership levels by 2025. The strategy and our initiatives to improve gender balance is further described on p. 22. Gen-der 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 manage-ment levels according to Danish legislation as of 1 January 2023, the Group has updated its âCompe-tencies and diversity policy for the Board of Direc-tors and other management levels of ISS A/Sâ. The policy is available here Board gender balance The current gender representation among Board members (elected by the general meeting) is 33% women and 67% men, which is considered equal ac-cording to the Danish Business Authorityâs applica-1,2)ble guidelines. With the inclusion of employee representatives, 56% of our Board is women. The Board aims to maintain an equal gender represen-tation of 40/60% among elected board members in accordance with the Danish Business Authorityâs ap-plicable guidelines. EGM gender balance In 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 fig-ures, policies and reporting on the gender composition of management, a gender distribution of 40/60% or the closest number under 40% is consid-ered equal. 2 In respect of the specific target for ISS Global A/S, cf. 99b of the Danish Financial Statements Act, the current gender representation among Board members (elected by the general meeting) is 25% women and 75% men, which is considered equal according to the Danish Business Authorityâs ap-plicable guidelines. The company is exempted from setting a policy and target figure for other management levels as ISS Global A/S has less than 50 employees and the other management levels consists of less than three people.</mrv:StatementOfTheDiversityPolicies>
<mrv:StatementOfPolicyForDataEthics contextRef="ctx-1" id="s10_notes__8__31" xml:lang="en">Data ethics ISS executed a Group Data Ethics Policy (the policy) in 2021, to ensure compliance with Danish legisla-tion and ISSâs commitment to secure and proper management of data. The policy describes ISSâs ap-proach 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 doc-umenting compliance and delivery to customers and public authorities. In order to protect the data, processes, and the persons affected by these activi-ties, the policy is based on the Charter of Funda-mental Rights of the European Union, addressing self-determination, human dignity, responsibility, equality and fairness, progressiveness, diversity and inclusion, and accountability. The policy is manda-tory for all ISS employees and ISS partners world-wide. Throughout 2022, ISS worked towards integrating the principles of the policy in existing and new pro-cesses. The focus has been within data analytics and data science ensuring our use cases are pre-pared 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 estab-lishes 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 en-sure safe, accountable, transparent and non-dis-criminative 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: https://brand.issworld.com/m/7718dae21a3a6761/original/ISS-Data-Ethics-Policy-20211215-_Final.pdf</mrv:StatementOfPolicyForDataEthics>
<mrv:LinkToStatementOfPolicyForDataEthics contextRef="ctx-34" id="s10_notes__8__32" xml:lang="en">https://brand.issworld.com/m/7718dae21a3a6761/original/ISS-Data-Ethics-Policy-20211215-_Final.pdf</mrv:LinkToStatementOfPolicyForDataEthics>
<fsa:AverageNumberOfEmployees contextRef="ctx-1" decimals="0" unitRef="pure">352540</fsa:AverageNumberOfEmployees>
<fsa:AverageNumberOfEmployees contextRef="ctx-42" decimals="0" unitRef="pure">362554</fsa:AverageNumberOfEmployees>
<sob:PlaceOfSignatureOfStatement contextRef="ctx-1" id="s10_notes__8__164" xml:lang="en">Copenhagen</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx-1" id="s10_notes__8__165">2023-03-14</sob:DateOfApprovalOfAnnualReport>
<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx-1" id="s10_notes__8__166" xml:lang="en">The Board of Directors and the Managing Director have today discussed and approved the annual re-port of ISS Global A/S for the financial year 2022. The annual report has been prepared in accord-ance with International Financial Reporting Stand-ards as adopted by the EU and additional require-ments 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 position 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 Decem-ber 2022. In our opinion, the Management review includes a fair review of the development in the Groupâs and the Parent companyâs operations and financial 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 Global A/S for the financial year 2022 identified as ISS-Global-2022-12-31-en.zip has been prepared, in all mate-rial respects, in compliance with the ESEF-regula-tion. We recommend that the annual report be ap-proved at the annual general meeting.</sob:StatementByExecutiveAndSupervisoryBoards>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-35" id="s10_notes__8__167" xml:lang="en">Managing Director</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-35" id="s10_notes__8__168" xml:lang="en">Kristoffer Lykke-Olesen</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-36" id="s10_notes__8__169" xml:lang="en">Jacob Aarup-Andersen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-36" id="s10_notes__8__170" xml:lang="en">Chair</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-37" id="s10_notes__8__171" xml:lang="en">Kasper Fangel</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-38" id="s10_notes__8__172" xml:lang="en">Corinna Refsgaard</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-39" id="s10_notes__8__173" xml:lang="en">Bjørn Raasteen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="s10_notes__8__175" xml:lang="en">To the shareholder of ISS Global A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="s10_notes__8__176" xml:lang="en">Opinion We have audited the consolidated financial state-ments and the parent company financial statements of ISS Global A/S for the financial year 1 January â 31 December 2022, pp. 32â121, which comprise statement of profit or loss, statement of compre-hensive income, statement of cash flows, statement of financial position, statement of changes in equity and notes, including accounting policies for the Group and the Parent Company. The consolidated financial statements and the parent company finan-cial statements are prepared in accordance with In-ternational Financial Reporting Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act. In our opinion, the consolidated financial state-ments 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 Decem-ber 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 ac-cordance with International Financial Reporting Standards as adopted by the EU and additional re-quirements 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__8__177" xml:lang="en">Basis for opinion We conducted our audit in accordance with Interna-tional Standards on Auditing (ISAs) and additional requirements applicable in Denmark. Our responsi-bilities under those standards and requirements are further described in the âAuditorâs responsibili-ties for the audit of the consolidated financial state-ments and the parent company financial state-mentsâ (hereinafter collectively referred to as âthe fi-nancial statementsâ) section of our report. We be-lieve that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:SupplementaryInformationOnAudit contextRef="ctx-1" id="s10_notes__8__178" xml:lang="en">Independence We are independent of the Group in accordance with the International Ethics Standards Board for Ac-countants' International Code of Ethics for Profes-sional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in ac-cordance with these requirements and the IESBA Code. To the best of our knowledge, we have not provided 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 Global A/S on 1 April 2003. We have been reappointed an-nually by resolution of the general meeting for a to-tal consecutive period of nineteen years up until the financial year 2022.</arr:SupplementaryInformationOnAudit>
<arr:KeyAuditMattersAudit contextRef="ctx-1" id="s10_notes__8__179" 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 ad-dressed during our audit of the financial state-ments as a whole, and in forming our opinion thereon. We do not provide a separate opinion on these matters. For each matter below, our de-scription 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 relation 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 con-tracts Revenue from contracts is recognised as the ser-vices are rendered to the customers. Some con-tracts require the Group to incur significant tran-sition 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 judge-ment, especially in relation to the more inte-grated and complex facility service contracts. Fur-ther, the assessment of whether a contract may be considered onerous involves management judgement in making accounting estimates about future contract profitability, including the deter-mination 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 determination of the contract period and the future contract profita-bility, including the uncertainty relating to estimating the impact from Covid-19, we considered the ac-counting for revenue from contracts with customers, including cut-off and accrual of revenue and oner-ous contracts, to be a key audit matter. For details on revenue from contracts with custom-ers, 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 proce-dures included, among others: ï· Test on a sample basis of accrued revenue (un-billed receivables) to supporting documentation, 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. ï· 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, evaluation of managementâs assessment of costs meeting the criteria to be recognised. ï· Evaluation of managementâs process to identify and quantify onerous contracts. Our evaluation included inquiries to local management respon-sible for carrying out the identification process at country level, review of documentation of managementâs analysis as well as our own ana-lytical procedures over contract margins. ï· Test on a sample of provisions for onerous con-tracts, including procedures such as: Review of the relevant contract and managementâs esti-mate of the future contract revenue and una-voidable cost, assessment of the assumptions applied by management to estimate the future contract revenue including the expected Covid-19 impact, contract term including termination 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 assumptions 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 investments in and receivables from subsidiaries The carrying amounts of goodwill and customer contracts related to prior yearsâ business combina-tions 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 deter-mining the net present value of future cash flows, including the uncertainty relating to estimating the impact from Covid-19, we considered these impair-ment 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 proce-dures included, among others, testing the mathe-matical accuracy of the discounted cash flow model and comparing forecasted profitability to board ap-proved financial forecasts. We evaluated the as-sumptions and methodologies used in the dis-counted cash flow model, in particular those relat-ing to the forecasted revenue growth and operating margin, including comparing with historical growth rates and assessed impact of Covid-19. We com-pared 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 procedures primarily focused on cash generating units where likely changes in key assumptions could result in impairment. We further evaluated the ade-quacy of disclosures provided by Management in the financial statements compared to applicable ac-counting standards. Income tax and deferred tax balances The Groupâs operations are subject to income taxes in various jurisdictions having different tax legisla-tion. Management makes judgements and esti-mates in determining the recognition of income taxes and deferred taxes. Given the inherent uncer-tainty involved in assessing and estimating the in-come tax and deferred tax balances, 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 consid-ered these balances as a key audit matter. For details on the income tax and deferred tax bal-ances 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 proce-dures included review of tax computations 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 evaluation of tax exposures as well as write-down of deferred tax assets. In re-spect of the deferred tax assets recognised in the statement of financial position, we assessed Man-agementâs assumptions as to the probability of re-covering the assets through taxable income in fu-ture years and available tax planning strategies. We further evaluated the adequacy of disclosures pro-vided by Management compared to applicable ac-counting standards.</arr:KeyAuditMattersAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="s10_notes__8__180" xml:lang="en">Statement on the Managementâs review Management is responsible for the Managementâs review, pp. 2-31. Our opinion on the financial statements does not cover the Managementâs review, and we do not ex-press any form of assurance conclusion thereon. In connection with our audit of the financial state-ments, our responsibility is to read the Manage-mentâs review and, in doing so, consider whether the Managementâs review is materially inconsistent with the financial statements or our knowledge ob-tained during the audit, or otherwise appears to be materially misstated. Moreover, it is our responsibility to consider whether the Managementâs review provides the in-formation required under the Danish Financial Statements Act. Based on the work we have performed, we con-clude that the Managementâs review is in accord-ance 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 misstatement of the Manage-mentâs review.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="s10_notes__8__181" xml:lang="en">Managementâs responsibilities for the financial statements Management is responsible for the preparation of consolidated financial statements and parent com-pany financial statements that give a true and fair view in accordance with International Financial Re-porting Standards as adopted by the EU and addi-tional requirements of the Danish Financial State-ments Act and for such internal control as Manage-ment determines is necessary to enable the prepa-ration of financial statements that are free from ma-terial misstatement, whether due to fraud or error. In preparing the financial statements, Management 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 opera-tions, or has no realistic alternative but to do so.</arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx-1" id="s10_notes__8__182" xml:lang="en">Auditorâs responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance 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. Reasonable 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 in-fluence 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 applicable in Den-mark, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: ï· 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 obtain audit evidence that is sufficient and appropriate to provide 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, in-tentional omissions, misrepresentations or the override of internal control. ï· Obtain an understanding of internal control rel-evant to the audit in order to design audit pro-cedures that are appropriate in the circum-stances, but not for the purpose of expressing an opinion on the effectiveness of the Groupâs and the Parent Companyâs internal control. ï· Evaluate the appropriateness of accounting poli-cies used and the reasonableness of accounting estimates and related disclosures made by Man-agement. ï· Conclude on the appropriateness of Manage-mentâs use of the going concern basis of ac-counting in preparing the financial statements and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Groupâs and the Parent Companyâs ability to continue as a going concern. If we con-clude that a material uncertainty exists, we are required to draw attention in our auditorâs re-port to the related disclosures in the financial statements or, if such disclosures are inade-quate, to modify our opinion. Our conclusions are based on the audit evidence obtained 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. ï· Evaluate the overall presentation, structure and contents of the financial statements, including the note disclosures, and whether the financial statements represent the underlying transac-tions and events in a manner that gives a true and fair view. ï· Obtain sufficient appropriate audit evidence re-garding the financial information of the entities or business activities within the Group to ex-press an opinion on the consolidated financial statements. We are responsible for the direc-tion, supervision and performance of the group audit. We remain solely responsible for our au-dit opinion. We communicate with those charged with govern-ance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in in-ternal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethi-cal requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, actions taken to eliminate threats or safeguards applied. From the matters communicated with those charged with governance, we determine those mat-ters that were of most significance in the audit of the consolidated financial statements and the par-ent company financial statements of the current pe-riod and are therefore the key audit matters. We describe these matters in our auditor's report un-less law or regulation precludes public disclosure about the matter.</arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:AuditorsReportOnXbrlTagging contextRef="ctx-1" id="s10_notes__8__183" xml:lang="en">Report on compliance with the ESEF Regulation As part of our audit of the Consolidated Financial Statements and Parent Company Financial State-ments of ISS Global A/S, we performed procedures to express an opinion on whether the annual report of ISS Global A/S for the financial year 1 January â 31 December 2022 with the file name ISS-Global-2022-12-31-en.zip is prepared, in all material re-spects, in compliance with the Commission Dele-gated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF Regulation) which in-cludes requirements related to the preparation of the annual report in XHTML format and iXBRL tag-ging of the Consolidated Financial Statements in-cluding notes. Management is responsible for preparing an annual report that complies with the ESEF Regulation. This responsibility includes: ï· The preparing of the annual report in XHTML format; ï· The selection and application of appropriate iXBRL tags, including extensions to the ESEF tax-onomy and the anchoring thereof to elements in the taxonomy, for all financial information re-quired to be tagged using judgement where necessary; ï· Ensuring consistency between iXBRL tagged data and the Consolidated Financial Statements presented in human readable format; and ï· For such internal control as Management deter-mines necessary to enable the preparation of an annual report that is compliant with the ESEF Regulation. Our responsibility is to obtain reasonable assurance on whether the annual report is prepared, in all ma-terial respects, in compliance with the ESEF Regula-tion based on the evidence we have obtained, and to issue a report that includes our opinion. The na-ture, timing and extent of procedures selected de-pend on the auditorâs judgement, including the as-sessment of the risks of material departures from the requirements set out in the ESEF Regulation, whether due to fraud or error. The procedures in-clude: ï· Testing whether the annual report is prepared in XHTML format; ï· Obtaining an understanding of the companyâs iXBRL tagging process and of internal control over the tagging process; ï· Evaluating the completeness of the iXBRL tag-ging of the Consolidated Financial Statements, including notes; ï· Evaluating the appropriateness of the com-panyâs use of iXBRL elements selected from the ESEF taxonomy and the creation of extension el-ements where no suitable element in the ESEF taxonomy has been identified; ï· Evaluating the use of anchoring of extension el-ements to elements in the ESEF taxonomy; and ï· Reconciling the iXBRL tagged data with the au-dited Consolidated Financial Statements. In our opinion, the annual report of ISS Global A/S for the financial year 1 January â 31 December 2022 with the file name ISS-Global-2022-12-31-en.zip is prepared, in all material respects, in compliance with the ESEF Regulation.</arr:AuditorsReportOnXbrlTagging>
<arr:SignatureOfAuditorsPlace contextRef="ctx-1" id="s10_notes__8__184" xml:lang="en">Copenhagen</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx-1" id="s10_notes__8__185">2023-03-14</arr:SignatureOfAuditorsDate>
<cmn:NameOfAuditFirm contextRef="ctx-41" id="s10_notes__8__188" xml:lang="en">EY Godkendt Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:NameOfAuditFirm contextRef="ctx-40" id="s10_notes__8__186" xml:lang="en">EY Godkendt Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-40" id="s10_notes__8__187" xml:lang="en">30700228</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-41" id="s10_notes__8__189" xml:lang="en">30700228</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-40" id="s10_notes__8__190" xml:lang="en">Torben Bender</cmn:NameAndSurnameOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-41" id="s10_notes__8__193" xml:lang="en">Claus Kronbak</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-40" id="s10_notes__8__191" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-41" id="s10_notes__8__194" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-40" id="s10_notes__8__192" xml:lang="en">mne21332</cmn:IdentificationNumberOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-41" id="s10_notes__8__195" xml:lang="en">mne28675</cmn:IdentificationNumberOfAuditor>
<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">213800W6DPUGWBGTD766</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>
</xbrli:xbrl>