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<mrv:StatementOfCorporateSocialResponsibility contextRef="ctx-1" id="s8_notesesefdkgaap__7__5-1" xml:lang="en">The Company of BelongingWe have more than 120-year legacy as a people company and social sustainability has always been part of our DNA. As society begins to realise the importance of social sustainability, we believe we gain a competitive advantage to be recognised as a social leader â a company that fosters safe, diverse and inclusive workplaces.Our placemakersOur highly engaged placemakers are the heart of our business. Every day, our more than 350,000 placemakers go above and beyond at customer sites all over the world. They are true differentiators and the main driver of our competitive advantage. The ability to deliver on our value proposition lies in every interaction between our placemakers and our customers as well as in the support we provide to our placemakers through providing safe, diverse and inclusive workplaces.We want to ensure that every placemaker can be who they are, become what they want and be part of something bigger. Our bold signature objectives and leadership behaviours will lead our journey towards becoming the Company of Belonging, which in turn will lead to increased employee engagement, better outcomes for our customers and value creation for ISS and our shareholders.Financial value of belongingBelonging is a value driver. A strong sense of belonging improves engagement by forming closer emotional ties with and among our placemakers. We firmly believe that a culture of belonging also translates into improved financial performance and in 2023, we set out to measure this effect. Plenty of studies document the link between belonging and financial performance from a general or holistic perspective. However, we want to understand what it specifically means for us. If we are able to develop a methodical and documented approach, we may not only gain insight into our own performance, but may also provide customers and stakeholders with a lever to gain insights into their belonging performance.Our work is still in the early stages and it is focused on identifying the financial effects by studying the cost and value drivers affected. Complexities associated with belonging remain, including what exactly drives the sense of belonging, how it is measured and how the impact is isolated from other factors that may influence the outcome.Progress on oursignature objectivesIn 2023, we focused on sharpening the road map towards reaching our signature objectives we launched in November 2022. As it is important for us to get off to the right start, we worked on ensuring that we had the right baseline definitions for each of our three signature objectives. We also worked with specific initiatives for 2023 and targets towards 2025, see the table on the next page.11Living wageWe believe that if our placemakers are remuner-ated fairly it not only fosters a sense of belong-ing where placemakers feel valued, the positive impact will also be realised across productivity, engagement and retention. We recognise that upholding a living wage may require increases to minimum wage levels, which is why we pledge to work with policymakers, customers and suppliers to implement living wages across our industry.2Recognised qualificationDevelopment and training are fundamental to achieving the full potential of our placemakers. We take responsibility to support both our place-makers and their family members and commit to giving 100,000+ placemakers and their family members a recognised qualification by 2025.3Recognition and respectRecognition has always been part of our culture. It is our commitment to recognise the behaviours and achievements of our placemakers and helping to inspire our teams to drive our culture change. It empowers inclusion and belonging.In 2023, we defined a new baseline definition and launched our new ISS Inspire Awards programme comprising various awards across service culture, health and safety, sustainability, and leadership. This is an example of how we celebrate the exceptional work of our placemak-ers and it completes our initial work on the third commitment. Our efforts on recognition and respect will continue as an integral part of our ambition to become the Company of Belonging, while we sharpen our focus on delivering on the remaining two general commitments. Objective 2023 outcome Targets 2025Living ⢠Baseline definition developed and implemented⢠Progress our work, reviewing our locations wages ⢠Partnered with an independent living wage and continue dialogue company to calculate living wage benchmarks with customers to for all our countriesdevelop tailored ⢠Pilot initiated for two global key accounts (GKA) implementation plans to analyse the impact on our social KPIs. Three to pay living wagefurther GKAs identified⢠Define our 2030 living ⢠Analysed 147 accounts where a living wage is wage ambition being paid. Elected seven sites to develop case ⢠Conclude two pilots studies. Findings from two cases confirmed a and initiate scale up positive correlation between social KPIs and across one global salary increasesaccount and five countriesRecognised ⢠Baseline definition developed and implementedqualifications⢠19,000+ placemakers gained a recognised 100,000+qualification, a 90%-increase from 2022. Thus, the 2023 target of 15,000 was exceeded2023: 19,000+⢠ISS UK&I offered placemakers who completed 2024: 26,000+ the ISS Pure Space Office cleaning training 2025: 45,000+the opportunity to gain a recognised License to Practice (LTP), certified by British Institute ⢠Extend recognised of Cleaning Science (BICS). 745 placemakers qualifications offer to achieved an LTPinclude placemaker families⢠ISS India agreed funding for 50 managers to study for a university diploma in FM and committed to providing 400 placemakers with access to literacy programmesRecognition ⢠Baseline definition developed and implemented⢠Continued work on award programmeand respect⢠New ISS Inspire Awards recognition programme developed and launchedDevelopment opportunitiesChampioning our placemakersâ aspirations and supporting their growth is at the heart of our learning and development strategy. It empowers our second objective of providing recognised qualifications and acts on our EVP promise of ensuring that we provide every placemaker with an opportunity to become what they want.We ensure a rigorous process of people management from recruitment to onboarding, development and training. Above all, leadership behaviour is the most essential ingredient for the successful implementation of our strategy. Our leaders are key to the development and engagement of our placemakers and the consis-tent delivery of our customer value proposition.We accelerated the roll-out of our core global Learning and Development Programmes, i.e. the Placemakers Workshop, Service Leadership, Site Manager Certification, Key Account Manager Certification and Leading OneISS. These programmes equip our placemakers with a solid foundation for being part of our OneISS journey and building organisational capabilities for performance, the right leadership culture and engagement. In 2023, we increased completed training coverage related to these programmes with almost 42% compared to 2022. We will continue training in 2024 as well as tracking of completions.We also launched the Leadership Masterclass programme aiming at continuously pushing the bar for our leadersâ effectiveness, role modelling, ability to drive engagement and provide clarity of direction. It enables us to accelerate the cultural journey and strengthen the succession pipeline.We made progress in digitalising our training of-fer and learning experience. The best example is our Pure Space Office cleaning training; a digital learning path, enabling easy access to cleaning knowledge, support tools, procedures and best practices for our global cleaning placemakers. In 2023, 15,208 cleaning placemakers completed the Pure Space Office training, hereof 4,274 (28%) via our global e-leaning platform, MyLearning. DigitalisationWe believe that technology and data are key enablers for improving people experience and hence engagement. The availability of consistent people data is also paramount to driving our social sustainability strategy. To accelerate the journey, we established a global people data function in 2023, which will support the workstreams of our strategy.We continued to deploy and strengthen our tools and solutions. Our global e-learning platform MyLearning is available to all our placemakers and an average of 50,000 trainings are completed every month. In 2023, our placemakers received a total of 3,577,755 hours of training (2022: 4,336,538).We continued the roll-out of MyISS, our flagship platform and app for our placemakers to digitally connect across sites. The platform provides a unified access point for information, communication and self-service functionalities, giving our placemakers a sense of belonging. By the end of 2023, MyISS had been rolled out to 100,000+ placemakers. In 2024, we will continue the roll-out to all placemakers and continuously enhance functionality to further drive engagement.Diversity, inclusion and belongingWe aim for an inclusive culture where everyone feels valued, engaged and respected, and where everyone is treated fairly and equally. Therefore, when we talk about diversity, inclusion and belonging (DIB), we focus on empowering our placemakers to contribute their unique skills and perspectives.Our DIB strategy is driven through five dimen-sions of diversity: abilities, gender, generations & age, pride as well as cultures, race & ethnicity. In 2023, our Employee Resource Groups (ERG) â voluntary groups led by our placemakers â continued driving our inclusion and belonging agenda through concrete DIB activities. A status on diversity for the Executive Group Management, Corporate leadership and the Board of Directors is provided on p. 35.Health and safetyIn line with being a diverse and inclusive workplace and as a vital part of living up to our people promise, our entire health and safety agenda is pivotal for us to make our placemakers feel they belong in a company where respect and protection of their physical, mental wellbeing is a key essential for all.Tragically, we experienced five fatalities in 2023. This devastating loss has deeply impacted our organisation, prompting us to intensify our mitigating measures: We have strengthened our root cause analysis processes to make sure we always fully understand why incidents happen and know how to remedy the immediate causes. We have also dived deeper into accident causes, made fundamental changes to how we operate and shared lessons across the whole Group.Our Lost Time Injury Frequency (LTIF) differs and reflects diverse maturity levels towards safety across the various cultures and geographies in which we operate. At 31 December 2023, LTIF increased to 3.1 (2022: 2.9), mainly driven by an increase in the number of incidents recorded.The most frequent cause of Loss Time Incidents relates to slips, trips and falls. We are launching updated campaigns and training for placemakers in 2024 to drive further awareness of these types of incidents. We remain committed to reinforcing safety behaviour across all sites and to drive LTIF below 2.5.Measuring our successOur aim is to measure the success of our initia-tives by employee engagement and retention.Employee engagementTo measure the effectiveness of our people agenda, and support our ambition to strengthen employee engagement, the launch of MyVoice strengthens our approach to listening and providing feedback to placemakers. The pro-gramme allows every placemaker to be heard and provide their feedback, more frequently, based on their individual needs. We piloted MyVoice in 2023 in Australia & New Zealand, Belgium, Italy, Switzerland and the UK & Ireland. We aim to roll-out MyVoice to all our placemak-ers in 2024. Employee turnoverWe operate in a marketplace where levels of em-ployee churn are inherently high. This is unlikely to change materially short term. In the mid to long term, however, we are targeting a structur-al improvement of our retention rate and see (the benefits for our customers as twofold. First, (increased employee retention underpins a more (consistent, higher quality of service. Second, increased employee retention reduces the costs associated with recruiting and onboarding.Employee turnover was 33% in 2023 (2022: 33%). In some of our markets, we are experiencing an upward trend towards pre-Covid levels, e.g. with China and Hong Kong returning to a pre-Covid setting in early 2023. Parallel, we also see markets with strong improvements through consistent year-on-year retention efforts. ISS Netherlands has reduced their turnover from 33% to 20% since 2019 and similarly ISS New Zealand has gone from 35% to 19%. The effort behind these successes are multi-faceted, with leadership, personal development through our own learning academies and structured recogni-tion programmes being among the key drivers.In 2024, we will continue our work with policy-makers, customers and suppliers to implement living wages across our industry alongside our continuous efforts to provide qualifications to our placemakers and ensuring strengthened leadership quality. At the same time, in selected countries, we will dedicate efforts for recruitment and retention in order to drive improvements in employee turnover and retention. We firmly be-lieve that these initiatives as well as our ambitions to become the Company of Belonging will lead to improved engagement and retention.Our journey to net zeroIn Q4 2023, our near-term science-based emission targets were validated by the Science Based Targets initiative.CommitmentsOur net zero targets remain unchanged. We aim to reach net zero for scope 1 and 2 by 2030 and scope 3 by 2040. In 2023, we have continued execution on the key initiatives that support our net zero commitments: 1. Electrify ~20,000 vehicles by 20302. Reduce emissions from food with 25% by2030 and food waste with 50% by 2027Our fleet electrification continues as planned and by the end of 2023 we reached an electrification ratio of 13.6% â up from 8.9% in 2022. Not surprisingly, we see higher electrification ratios in the countries that offer access to convenient and widespread charging infrastructure. Reducing food emissions is done through reduc-ing consumption volume e.g. by optimising meal sizes or by changing the recipe mix towards less carbon emission intensive sources while at the same time ensuring that end-users remain satis-fied. Our talented chefs and food teams design innovative menus that support the well-being and nutritious needs of our end-users and move us closer to our 2030 food emission reduction target. Progress is visible and in 2023 we have seen CO emissions per 1,000 kcal reduce by 2approximately 5%. Our food waste initiative is supported by our partnership with Winnow and we have con-tinued our roll-out of our Winnow food waste reduction service product, which during 2023 helped us pass the 30% reduction milestone against our 2019 baseline â well on track to meeting our 2027 reduction target of 50%.Having our near-term emission targets validated in 2023 by the Science-Based Targets initiative was a major achievement and tangible proof that we are moving in the right direction on our net zero journey. There is still a long way to go and we will during 2024 need to develop stronger and more encompassing climate transition plans to address more of our emission sources. We will do so in parallel with continued execution on the decarbonisation initiatives already identified. Our global partnership with Watershed entered into in 2023 provides us with access to world class technology that combined with our data compilation will deliver insights on carbon performance across group, countries, customers and supply chain. The platform will become fully operational in 2024 and will be an important enabler of our continued net zero journey. It will also enable us to provide better customer insights into the carbon footprint of our services including our Pure Space Office product that aligns cleaning processes and leverages best practice to ensure consistent delivery. During 2023, Pure Space Office was rolled-out to 10,214 sites across 25 countries and we target to implement it across all office sites in 2024, which on top of positive carbon footprint effects also reduces consumption of water and chemicals. CO Business activity 2023 20222Scope 1Sources under our direct control, e.g., company 66,153 69,581 ~4%vehicles, gas emissions and refrigerantst. CO eq.t. CO eq.22Scope 2 Consumption of purchased electricity, heating, 7,594 7,084 (market-based)cooling and steamt. CO eq.t. CO eq.22~1%Scope 3Supply chain, incl. purchased goods and services, 1,550,214 1,520,341 ~95%and employee commuting (44)%t. CO eq.t. CO eq.22Commitments 2023 outcome Targets 2025Fleet⢠Partnership with LeasePlan to reduce CO⢠Continued2Electrify ~20,000 progress on fleet⢠2,500+ vehicles electrifiedvehicles by 2030electrificationFood⢠CO emissions per 1,000 kcal associated with2the food served globally reduced by ~5%Emission ⢠Supply chain carbon analysis initiated across 25% by 2030our portfolio⢠Power Plant Programme â plant-basedmenu offerings through innovative recipedevelopment, menu concepts and culinarytraining⢠Future 50 Foods â new plant-based recipesacross our kitchens, globallyWaste⢠Food waste reduced by 30% since 2019-baseline⢠Continued scaling 50% by 2027of Winnows system ⢠Tracking food waste at 73% of our sites and 85%across sites andour transactions, globallycountries⢠Winnows food waste reduction system rolled-out to additional sitesRead more in our 2023 Sustainability report here</mrv:StatementOfCorporateSocialResponsibility>
<mrv:StatementOfTheDiversityPolicies contextRef="ctx-1" id="s8_notesesefdkgaap__7__7" xml:lang="en">DiversityThe 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, EGM and Corporate leadership nominations ac-cording to which we are committed to selecting the best candidate.Emphasis is placed on:⢠experience and expertise;⢠diversity of gender, age and nationalities as well as in broader terms; and⢠personal characteristics matching ISSâs values and leadership principlesGenderGender balance is and has always been a vital part of our Diversity, Inclusion and Belonging (DIB) agenda. As part of our DIB strategy, we have defined a target of achieving at least 40% gender balance at corporate leadership levels by 2025.To promote, facilitate and increase the number of women in corporate leadership, we continue leveraging our Diversity, Inclusion & Belonging policy, which defines a number of initiatives, e.g.:⢠our recruitment policy, requiring that we short list at least one female candidate in all internal and external searches for vacant positions ⢠develop succession planning with the aim of identifying gender balanced successors by building and developing balanced pipeline ⢠engage with comparative companies and exter-nal bodies promoting women in leadership as well as engaging with our Gender Balance ERGExecutive Group ManagementIn our EGM, the female representation decreased to 22% in 2023 (2022: 31%) following changes to the management team which reduced from 13 to 9 members. We are still committed to a target of 40% gender balance.Corporate leadershipAs of 2023, the representation of women in corporate leadership roles decreased slightly to 35% (2022: 36%). Progress in reaching our target of 40% in 2025 for both the EGM and Corporate leadership 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. To do so, in 2023 we set out a playbook for the enterprise to have must-do actions to continue progressing towards our target, some of those actions include strong succession plans and talent retention and attraction practices.Board The current gender representation among Board members (elected by the general meeting) is 33.3% women and 66.7% men, which is considered equal according to the Danish 1)Business Authorityâs applicable guidelines.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.The Groupâs Diversity, Inclusion & Belonging policy is available here</mrv:StatementOfTheDiversityPolicies>
<mrv:CorporateGovernanceReport contextRef="ctx-1" id="s8_notesesefdkgaap__7__8" 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) continuously reviews and develops the Groupâs corporate governance framework and policies in response to the Groupâs strategic development, activities, business environment, corporate governance recommendations and statutory requirements.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 combined with short-term shareholder value by way of ISSâs dividend policy.The rules on the governance of ISS A/S, including share capital, general meet-ings, shareholder decisions, election of members to the Board, etc., is described in the Articles of Association which are available hereGovernance structureShareholders The shareholders of ISS A/S exercise their rights at the annual general meeting, which is the supreme governing 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 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 management and strategic direction.The members of the EGMB are the Group CEO and the Group CFO. Together, they form the management registered with the Danish Busi-ness Authority. The Group has a wider Executive Group Management (the EGM), whose members are seven 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. 44, we have outlined the primary responsibilities of the Board and the EGM as well as 2023 activity by Board committees.New Group CEO and EGM On 1 September 2023, Kasper Fangel was appoint-ed Group CEO, replacing Jacob Aarup-Andersen, who resigned in March. On 7 September 2023, ISS announced changes to the EGM, see p. 47. Board compositionThe 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 13 April 2023 and Board bios are described on pp. 45-46.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 representa-tives serve for terms of four years. The current employee representatives joined the Board after the annual general meeting in April 2023.Board evaluationIn 2023, the Board evaluation was conducted as a self-assessment. The assessment included input of nine board members and the Group CEO based on a questionnaire, evaluating the strategy development and implementation; risk awareness, monitoring and reporting; cooperation with and evaluation process of CEO and EGM; board compo-sition 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 in December 2023. The individual memberâs contribution was subsequently reviewed as part of individual meetings held between the Chair and each member.Governance reportCorporate Governance Report 2023PEOPLE MAKE PLACESThe report includes a description of our gover nance structure, the main elements of our internal controls related to financial reporting and our position on the Danish Corporate Governance Recommendations. Recommendations not fulfilled⢠1.1.3 Publication of quarterly reportsWe publish full- and half-year financial results and Q1 and Q3 trading updates in line with international industry practice. This reporting format is selected to balance focus between short-term performance and long-term value creation. Investor presentations are held quar-terly via live webcast/telephone conference.The outcome of the 2023 Board evaluation was a continued high level of performance and improve-ment was seen across almost all areas covered by the questionnaire. Especially, board composition and dynamics as well as on- and off boarding had improved compared to last yearâs evaluation. Over-all, the Board was found to achieve its mandate, fulfil its responsibilities, and provide value. The evaluation identified a few focus areas to improve the Boardâs impact and value-add during 2024: i) increased focus on strategy execution and implementation, ii) continued high focus on risk management and iii) further work on talent develop-ment and succession planning. For further details, see response to recommendation 3.5.1 of the 2023 Statutory report on Corporate Governance.AssuranceThe Groupâs external financial reporting is audited by the independent auditors. Group Internal Au-dit (GIA) is responsible for providing an objective and independent assessment of the effectiveness and quality of the internal controls through delivery of the internal audit plan approved by the Audit and Risk Committee (ARC). GIA operates under a charter approved by the Board.The internal audit plan for 2023 was prepared based on the outcome of the Group risk review and incorporated audits covering the areas of financial reporting controls, internal controls on ISSâs largest strategic key accounts, the control environment in ISS country organisations, information technology and compliance (internal and external regulations). GIA monitors the actions of management to address observation made on the internal control environment to ensure control gaps are resolved adequately. Regular reports on the status of open observations are made to both EGM and the ARC.Speak Up (whistleblower)The Speak Up Policy is supported by a report-ing system operated on a platform from EQS and available in 21 languages via ISSâs website and local ISS country websites. The Speak Up system also incorporates 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. The system enables employees of ISS, business partners and other stakeholders to report concerns, including anonymously to Group Internal Audit.All business integrity and ethics issues identified through Speak Up or other sources are handled by the Business Integrity Com-mittee (BIC) that is composed of the Group CFO, the Group General Counsel, the Group Chief People & Transformation Officer and the Head of Group Internal Audit. The ISS Management Protocol for Speak Up describes how BIC investigations are to be handled and is regularly updated to accommodate changes in local legislation. The BIC reports to the Audit and Risk Committee on all matters that have been subject to investigation. During 2023, reports into the Speak Up system have led to disciplinary sanctions, including dismissals. In addition, the Management Pro-tocol for Speak Up was updated to strengthen the governance around reports out of scope of the Speak Up policy resulting in a shortening in resolution time for reporters. More information regarding the Speak Up sys-tem, including detailed run-through of selected reports, can be found in the ISS Sustainability Report.Data ethicsThe Group's Data Ethics Policy describes ISSâs approach to data ethics and aims to encourage our placemakers and partners, to have an active involvement in data ethical questions and to raise concerns ensuring continuous develop-ment of the guiding principles. ISS process data for the purpose of providing our services, managing our workforce and properly documenting compliance and delivery to customers and public authorities. 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.In 2023, ISS continued to work towards integrating 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 relevant initiatives and included in applicable approval processes. Training efforts are conducted to generate awareness. The policy also establishes gov-erning ethical principles when developing and deploying data processing AI technologies. These principles are implemented in order to ensure safe, accountable, transparent and non-discriminative use of AI technology.The Data Ethics policy as per section 99d in the Danish Financial Statements Act, adopted by the EGM and the Board and subject to annual review, is available hereKey Board matters PurposeThe Board has a strong focus on the ISSâs pur-pose and worked continuously on promoting a good culture and sound values in 2023. To support an even stronger focus, the Board included ESG targets as separate objectives in the Short-Term-Incentive Programme, see the 2023 Remuneration Report. 2023 specific matters⢠Appointment of new Group CEO⢠OneISS strategy execution ⢠Environmental and social sustainability, in-cluding ESG double materiality assessment⢠Activating our cultural ambition⢠Technology development⢠Embedding brilliant operating basics⢠Development of segments strategies⢠Regional business review⢠Deutsche Telekom â performance and contractual disagreements⢠Strategic positioning in France⢠M&A opportunities⢠Inflation management Recurring mattersThe Board transacted various recurring, financial matters such as: Overall strategy plan Financial projections, Financial and Divi-dend Policy, Remuneration and Sustainability reports, Group key risks, Internal controls, IT and information security, Corporate governance, Diversity, Sustainability, Speak Up Policy, Remuneration policy, Recommen-dation of auditors for election.Our governance structureBoard of Directors Responsible for the overall management and strategic direction of the Group, including:⢠strategy plan and financial projections⢠appointing EGMB members⢠supervising the activities of the Group⢠reviewing the financial position and capital resources to ensure that these are adequateThe Board receives monthly financial reporting and is briefed on important matters in between board meetings.The Board held 15 meetings in 2023.Board bios, pp. 45-462023 committee activityAudit and Risk CommitteeHeld 7 meetings in 2023 and continued its focus on:⢠Evaluating the external financial and ESG reporting, material accounting policies and significant accounting estimates and judge-ments related to e.g. impairment tests, divestments, deferred tax and revenue and related customer receivables⢠Reviewing and monitoring the Groupâs risk management, internal controls, Speak Up (whistleblower) system and business integrity matters⢠Monitoring the Group Internal Audit Function⢠Evaluating the Financial Policy, the Dividend Policy and the Group Tax Policy⢠Monitoring and considering the relation-ship with the external auditor and the independent external assurance partner in respect of ESG reporting, reviewing the audit process and the long-form audit report, and recommending on appointment of external auditor and assurance partner on ESGRemuneration CommitteeHeld 6 meetings in 2023 and continued its focus on:⢠Reviewing the remuneration policy and guidelines on incentive pay⢠Recommending the remuneration of Board and EGMB members and approving remuneration of EGMNomination CommitteeHeld 4 meetings in 2023 and continued its focus on:⢠Assisting in ensuring that appropriate plans and processes are in place for the nomination of candidates to the Board and the EGMB⢠Evaluating the composition of the Board and the EGMB⢠Recommending nomination or appointment of Board, EGMB and board committee membersTransaction CommitteeHeld 6 meetings in 2023 and continued its focus on:⢠Reviewing new M&A strategy⢠Reviewing and making recommendations on certain large acquisitions, divestments and customer contracts⢠Following and considering large transactions, including reviewing pipeline and ISSâs procedures⢠Reviewing material new financing, refinancing or material variation of existing financing and proposals for equity or debt issuanceExecutive Group ManagementResponsible for the day-to-day management of the Group, including:⢠developing and implementing strategic initiatives and Group policies⢠designing and developing the organisa-tional structure⢠monitoring Group performance⢠evaluating and executing investments, acquisitions, divestments and large customer contracts⢠assessing whether the Group has adequate capital resources and liquidity to meet its existing and future liabilities⢠establishing procedures for accounting, IT organisation, risk management and internal controls⢠EGM has established a number of committees, including Sustainability, Remuneration, IT & Digitalisation, Busi-ness Integrity, D&I, Disclosure, Product & Platform and Transaction Committees.EGM bios, p. 47Country leadershipResponsible for the implementa-tion of the OneISS strategy and business model on country level and managing the business in accordance with Group policies and procedures as well as local legislation and practice of each country, including managing operations in their market.Country leadership teams are set out under each relevant country at www.issworld.com</mrv:CorporateGovernanceReport>
<mrv:StatementOfPolicyForDataEthics contextRef="ctx-1" id="s8_notesesefdkgaap__7__9" xml:lang="en">Data ethicsThe Group's Data Ethics Policy describes ISSâs approach to data ethics and aims to encourage our placemakers and partners, to have an active involvement in data ethical questions and to raise concerns ensuring continuous develop-ment of the guiding principles. ISS process data for the purpose of providing our services, managing our workforce and properly documenting compliance and delivery to customers and public authorities. 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.In 2023, ISS continued to work towards integrating 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 relevant initiatives and included in applicable approval processes. Training efforts are conducted to generate awareness. The policy also establishes gov-erning ethical principles when developing and deploying data processing AI technologies. These principles are implemented in order to ensure safe, accountable, transparent and non-discriminative use of AI technology.The Data Ethics policy as per section 99d in the Danish Financial Statements Act, adopted by the EGM and the Board and subject to annual review, is available here</mrv:StatementOfPolicyForDataEthics>
<mrv:PrimaryActionsForFulfillmentOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx-2" id="s8_notesesefdkgaap__9__21" xml:lang="en">Diversity reportingThis section covers ISS A/S's reporting inaccordance with the Danish FinancialStatements Act sections 99b and 107d.The Board of Directors (the Board) is responsible for annually determining the appropriate qualifications, experience and competencies required of the Board and the Executive Group Management Board (the EGMB) of ISS A/S in order for the Board and the EGMB to best perform their tasks, taking into account ISS A/Sâs needs and the existing composition of these boards. The Board and the EGMB recognise the importance of promoting diversity 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. When considering qualifications, experience and competencies of Board or EGMB candi-dates, emphasis is placed on:⢠experience and expertise⢠diversity of gender, age and nationalities as well as in broader terms; and⢠personal characteristics matching ISSâs values and leadership principlesISS A/S's âCompetencies and diversity policy forthe Board of Directors and Other managementlevels of ISS A/Sâ is available here</mrv:PrimaryActionsForFulfillmentOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors>
<mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx-2" id="s8_notesesefdkgaap__9__11" xml:lang="en">Diversity reportingThis section covers ISS A/S's reporting inaccordance with the Danish FinancialStatements Act sections 99b and 107d.The Board of Directors (the Board) is responsible for annually determining the appropriate qualifications, experience and competencies required of the Board and the Executive Group Management Board (the EGMB) of ISS A/S in order for the Board and the EGMB to best perform their tasks, taking into account ISS A/Sâs needs and the existing composition of these boards. The Board and the EGMB recognise the importance of promoting diversity 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. When considering qualifications, experience and competencies of Board or EGMB candi-dates, emphasis is placed on:⢠experience and expertise⢠diversity of gender, age and nationalities as well as in broader terms; and⢠personal characteristics matching ISSâs values and leadership principlesISS A/S's âCompetencies and diversity policy forthe Board of Directors and Other managementlevels of ISS A/Sâ is available hereGender representationBoard The current gender representation among Board members (elected by the general meeting) is 33.3% women and 66.7% men, which is considered equal according to the Danish Business Authorityâs applicable 1)guidelines.The Board aims to maintain an equal gender representation of 40/60% among elected board members in accordance with the Danish Business Authorityâs guidelines. With the inclusion of employee representatives, 44.4% of our Board is women. Other management levelsOther management levels of ISS A/S comprise the EGMB. As ISS A/S has less than 50 employ-ees and the EGMB consists of less than three people, ISS A/S has not adopted a company specific gender target or policy promoting gender diversity at other management levels.</mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<mrv:StatusOfAchievementOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx-2" id="s8_notesesefdkgaap__9__19" xml:lang="en">Gender representationBoard The current gender representation among Board members (elected by the general meeting) is 33.3% women and 66.7% men, which is considered equal according to the Danish Business Authorityâs applicable 1)guidelines.The Board aims to maintain an equal gender representation of 40/60% among elected board members in accordance with the Danish Business Authorityâs guidelines. With the inclusion of employee representatives, 44.4% of our Board is women.</mrv:StatusOfAchievementOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors>
<mrv:InformationOnEqualDistributionOfWomenAndMenBoardOfDirectors contextRef="ctx-2" id="s8_notesesefdkgaap__9__18" xml:lang="en">Gender representationBoard The current gender representation among Board members (elected by the general meeting) is 33.3% women and 66.7% men, which is considered equal according to the Danish Business Authorityâs applicable 1)guidelines.The Board aims to maintain an equal gender representation of 40/60% among elected board members in accordance with the Danish Business Authorityâs guidelines. With the inclusion of employee representatives, 44.4% of our Board is women.</mrv:InformationOnEqualDistributionOfWomenAndMenBoardOfDirectors>
<mrv:InformationOnExemptFromProvidingInformationOnTargetFiguresOfUnderrepresentedGenderForOtherManagementLevelsDueToTheNumberOfEmployees contextRef="ctx-2" id="s8_notesesefdkgaap__9__20" xml:lang="en">Other management levelsOther management levels of ISS A/S comprise the EGMB. As ISS A/S has less than 50 employ-ees and the EGMB consists of less than three people, ISS A/S has not adopted a company specific gender target or policy promoting gender diversity at other management levels.</mrv:InformationOnExemptFromProvidingInformationOnTargetFiguresOfUnderrepresentedGenderForOtherManagementLevelsDueToTheNumberOfEmployees>
<mrv:YearOfFulfillmentOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx-5" id="s8_notesesefdkgaap__9__12" xml:lang="en">2025</mrv:YearOfFulfillmentOfTargetFigureOfUnderrepresentedGenderBoardOfDirectors>
<mrv:TargetFigureInPercentageOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx-5"
decimals="2"
id="s8_notesesefdkgaap__9__13"
unitRef="pure">0.40</mrv:TargetFigureInPercentageOfUnderrepresentedGenderBoardOfDirectors>
<mrv:TotalNumberOfMembersOfBoardOfDirectorsExcludingEmployeeelectedMembers contextRef="ctx-5"
decimals="0"
id="s8_notesesefdkgaap__9__14"
unitRef="pure">6</mrv:TotalNumberOfMembersOfBoardOfDirectorsExcludingEmployeeelectedMembers>
<mrv:TotalNumberOfOtherManagementLevels contextRef="ctx-5"
decimals="0"
id="s8_notesesefdkgaap__9__15"
unitRef="pure">1</mrv:TotalNumberOfOtherManagementLevels>
<mrv:PercentageOfUnderrepresentedGenderBoardOfDirectors contextRef="ctx-5"
decimals="2"
id="s8_notesesefdkgaap__9__16"
unitRef="pure">0.33</mrv:PercentageOfUnderrepresentedGenderBoardOfDirectors>
<mrv:PercentageOfUnderrepresentedGenderOtherManagementLevels contextRef="ctx-5"
decimals="2"
id="s8_notesesefdkgaap__9__17"
unitRef="pure">0.00</mrv:PercentageOfUnderrepresentedGenderOtherManagementLevels>
<fsa:AverageNumberOfEmployees contextRef="ctx-1"
decimals="0"
id="s8_notesesefdkgaap__7__36"
unitRef="pure">334962</fsa:AverageNumberOfEmployees>
<fsa:AverageNumberOfEmployees contextRef="ctx-54"
decimals="0"
id="s8_notesesefdkgaap__8__36"
unitRef="pure">337924</fsa:AverageNumberOfEmployees>
<sob:PlaceOfSignatureOfStatement contextRef="ctx-1" id="s8_notesesefdkgaap__7__162" xml:lang="en">Copenhagen</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx-1" id="s8_notesesefdkgaap__7__163">2024-02-22</sob:DateOfApprovalOfAnnualReport>
<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx-1" id="s8_notesesefdkgaap__7__164" 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 2023.The annual report has been prepared in accordance with IFRS Accounting 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 2023 and of the results of the Groupâs and the Parent companyâs operations and cash flows for the financial year 1 January â 31 December 2023.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 2023 identified as ISS-2023-12-31-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:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-50" id="s8_notesesefdkgaap__7__176" xml:lang="en">Nada Elboayadi</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-51" id="s8_notesesefdkgaap__7__177" xml:lang="en">Rune Christensen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-47" id="s8_notesesefdkgaap__7__173" xml:lang="en">Ben Stevens</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-48" id="s8_notesesefdkgaap__7__174" xml:lang="en">Reshma Ramachandran</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-49" id="s8_notesesefdkgaap__7__175" xml:lang="en">Signe Adamsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-45" id="s8_notesesefdkgaap__7__171" xml:lang="en">Kelly Kuhn</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-44" id="s8_notesesefdkgaap__7__169" xml:lang="en">Lars Petersson</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-44" id="s8_notesesefdkgaap__7__170" xml:lang="en">Deputy Chair</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-46" id="s8_notesesefdkgaap__7__172" xml:lang="en">Søren Thorup Sørensen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-43" id="s8_notesesefdkgaap__7__167" xml:lang="en">Niels Smedegaard</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-43" id="s8_notesesefdkgaap__7__168" xml:lang="en">Chair</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-42" id="s8_notesesefdkgaap__7__165" xml:lang="en">Kasper Fangel</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-42" id="s8_notesesefdkgaap__7__166" xml:lang="en">Group CEO</cmn:TitleOfMemberOfExecutiveBoard>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="s8_notesesefdkgaap__7__179" xml:lang="en">To the shareholders of ISS A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="s8_notesesefdkgaap__7__180" 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 2023, pp. 51-111, 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 accounting policies for the Group and the Parent company. The consolidated financial statements and the parent company financial statements are prepared in accordance with IFRS Accounting 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 2023 and of the results of the Groupâs and the Parent companyâs operations and cash flows for the financial year 1 January â 31 December 2023 in accordance with IFRS Accounting Standards as adopted by the EU and additional requirements 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="s8_notesesefdkgaap__7__181" 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 (here-inafter collectively 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 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 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 nine years up until the financial year 2023.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx-1" id="s8_notesesefdkgaap__7__182" 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 2023. 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 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 misstate-ment 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 determination of the contract period and the future contract profitability, we considered the accounting for revenue from contracts with cus-tomers, 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 (unbilled receivables) to supporting docu-mentation, 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 revenue 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 custom-er 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 in-herent uncertainty involved in determining the net present value of future cash flows, 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 profit-ability to board approved financial forecasts. We evaluated 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. 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 pro-cedures 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 man-agement 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 balances, including tax exposures and write-down of deferred tax assets, 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 evaluation 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="s8_notesesefdkgaap__7__183" 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 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 our procedures, we conclude that the Managementâs review is in accordance with the financial statements and has been prepared in accordance with the requirements of relevant law and regulation. We did not identify any material misstatement of the Managementâs review.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="s8_notesesefdkgaap__7__184" xml:lang="en">Management's responsibilities for the financial statementsManagement is responsible for the prepara-tion of consolidated financial statements and parent company financial statements that give a true and fair view in accordance with IFRS Accounting 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="s8_notesesefdkgaap__7__185" 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 re-quirements 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 obtain audit 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 control relevant to the audit in order to design audit procedures 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.⢠Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.⢠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 com-panyâs ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditorâs report to the related disclosures in the financial statements or, if such disclosures are inadequate, 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.⢠Evaluate the overall presentation, structure and contents of the financial statements, in-cluding the note disclosures, and whether the financial statements represent the underlying transactions and events in a manner that gives a true and fair view.⢠Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for 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 audit findings, 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-52" id="s8_notesesefdkgaap__7__193" xml:lang="en">Torben Bender</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-52" id="s8_notesesefdkgaap__7__194" xml:lang="en">State AuthorisedPublic Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-52" id="s8_notesesefdkgaap__7__195" xml:lang="en">mne21332</cmn:IdentificationNumberOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx-53" id="s8_notesesefdkgaap__7__196" xml:lang="en">Claus Kronbak</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx-53" id="s8_notesesefdkgaap__7__197" xml:lang="en">State AuthorisedPublic Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx-53" id="s8_notesesefdkgaap__7__198" xml:lang="en">mne28675</cmn:IdentificationNumberOfAuditor>
<arr:AuditorsReportOnXbrlTagging contextRef="ctx-1" id="s8_notesesefdkgaap__7__186" xml:lang="en">Report on compliance with the ESEF Regulation As part of our audit of the consolidated financial 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 2023 with the file name ISS-2023-12-31-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 XHTML format; ⢠The selection and application of appropriate iXBRL tags, including extensions to the ESEF taxonomy and the anchoring thereof to elements in the taxonomy, for all financial information required to be tagged using judgement where necessary; ⢠Ensuring consistency between iXBRL tagged data and the consolidated financial state-ments presented in human readable format; and ⢠For such internal control as management determines necessary to enable the prepara-tion of an annual report that is compliant with the 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 prepared in XHTML format; ⢠Obtaining an understanding of the companyâs iXBRL tagging process and of internal control over 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 the ESEF taxonomy and the creation of extension elements where no suitable element in the ESEF 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 the audited consolidated financial statements. In our opinion, the annual report of ISS A/S for the financial year 1 January â 31 December 2023 with the file name ISS-2023-12-31-en.zip is prepared, in all material respects, in compli-ance with the ESEF Regulation.</arr:AuditorsReportOnXbrlTagging>
<arr:SignatureOfAuditorsPlace contextRef="ctx-1" id="s8_notesesefdkgaap__7__187" xml:lang="en">Copenhagen</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx-1" id="s8_notesesefdkgaap__7__188">2024-02-22</arr:SignatureOfAuditorsDate>
<cmn:NameOfAuditFirm contextRef="ctx-53" id="s8_notesesefdkgaap__7__191" xml:lang="en">EY Godkendt Revisionspartnerselskab</cmn:NameOfAuditFirm>
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<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-52" id="s8_notesesefdkgaap__7__190" xml:lang="en">30700228</cmn:IdentificationNumberCvrOfAuditFirm>
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<gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx-1" id="s8_notesesefdkgaap__7__224" xml:lang="en">2860 Søborg</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
<gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="ctx-1" id="s8_notesesefdkgaap__7__215" xml:lang="en">2860</gsd:AddressOfReportingEntityPostCodeIdentifier>
<gsd:AddressOfReportingEntityDistrictName contextRef="ctx-1" id="s8_notesesefdkgaap__7__216" xml:lang="en">Søborg</gsd:AddressOfReportingEntityDistrictName>
<gsd:AddressOfReportingEntityCountry contextRef="ctx-1" id="s8_notesesefdkgaap__7__217" xml:lang="en">Denmark</gsd:AddressOfReportingEntityCountry>
<gsd:TelephoneNumberOfReportingEntity contextRef="ctx-1" id="s8_notesesefdkgaap__7__218" xml:lang="en">+45 38 17 00 00</gsd:TelephoneNumberOfReportingEntity>
<gsd:FaxNumberOfReportingEntity contextRef="ctx-1" id="s8_notesesefdkgaap__7__219" xml:lang="en">+45 38 17 00 11</gsd:FaxNumberOfReportingEntity>
<gsd:HomepageOfReportingEntity contextRef="ctx-1" id="s8_notesesefdkgaap__7__220" xml:lang="en">www.issworld.com</gsd:HomepageOfReportingEntity>
<gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx-1" id="s8_notesesefdkgaap__7__221" xml:lang="en">28504799</gsd:IdentificationNumberCvrOfReportingEntity>
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<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>
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