Assets

Type	Time	Amount	Unit
ifrs-full:Assets	2025-12-31	45601000000	dkk
ifrs-full:Assets	2024-12-31	50641000000	dkk

Revenue

Type	Start date	End date	Amount	Unit
ifrs-full:Revenue	2025-01-01	2025-12-31	84684000000	dkk
ifrs-full:Revenue	2024-01-01	2024-12-31	83761000000	dkk

XML

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(DC, DC of 1 subsidiary) UK P&amp;I Club (BM)Special competencies1)International service industryStrategy &amp; value creationLeadership of large international, multicultural companiesTransformational change &amp; operational alignmentIT, technology &amp; digitisationFinance, accounting &amp; taxInvestors &amp; capital marketsCorporate responsibility &amp; sustainability (E/S/G)Jens Bjørn Andersen(1966)Deputy ChairGender:MaleFirst elected (until):April 2025 (2026)ISS committeesTransaction committeeBoard and management positions1)STARK Group A/S (C)Nordea-fonden and Tietgenfonden (C)Danmarks Nationalbank (BM)Team Danmark (BM)aescolab (BM)AIMMS (BM)Børnecancerfonden (BM)UNICEF Danmark (BM) Special competencies1)Strategy &amp; value creationLeadership of large international, multicultural companiesTransformational change &amp; operational alignmentIT, Technology and digitalisation Risk managementInvestors and capital markets relationshipsCorporate responsibility &amp; sustainability (E/S/G)Kelly Kuhn(1965)Board memberGender: FemaleFirst elected (until):April 2021 (2026)ISS committeesRemuneration committee (C)Nomination committeeBoard and management positions1)CWT (Special advisor) McChrystal Group LCC (Strategic advisor)WNS Global Services (Senior Advisor)Computacenter plc (ACM, RCM &amp; independent non-executive director)Special competencies1)International service industryStrategy &amp; value creationLeadership of large international, multicultural companiesTransformational change &amp; operational alignmentPeople development, succession planning, diversity &amp; remunerationSales &amp; marketing, including complex large-scale sales processesCorporate responsibility &amp; sustainability (E/S/G)1)(GOV-1 §21 (c))MEEt THEBoard of Directors (GOV-1 §22 (a))Henrik Lind(1975)Board memberGender:MaleFirst elected (until):April 2025 (2026)ISS committeesAudit and risk committeeBoard and management positions1)CEO of Lind Invest ApSLind Foundation (C)Lind Capital A/S (C)CEO/serves on the Board of Directors of several companies within Lind GroupSpecial competencies1)Strategy &amp; value creationLeadership of large international, multicultural companiesTransformational change &amp; operational alignmentRisk managementInvestors and capital markets relationshipsLars Petersson(1969)Board memberGender:MaleFirst elected (until):April 2022 (2026)ISS committeesTransaction committeeBoard and management positions1)CEO of VELUX GroupChr. Augustinus Fabrikker (BM)Special competencies1)Strategy &amp; value creationLeadership of large international, multicultural companiesTransformational change &amp; operational alignmentRisk managementCorporate responsibility &amp; sustainability (E/S/G)Reshma Ramachandran2)(1978)Board memberGender:FemaleFirst elected (until):April 2023 (2026)ISS committeesRemuneration committeeNomination committeeBoard and management positions1)Boston Consulting Group (Senior Advisor)Special competencies1)Strategy &amp; value creationLeadership of large international, multicultural companiesTransformational change &amp; operational alignmentIT, technology &amp; digitisationPeople development, succession planning, diversity &amp; remuneration International service industryCorporate responsibility &amp; sustainability (S/G)Ben Stevens(1959)Board memberGender:MaleFirst elected (until):April 2016 (2026)ISS committeesAudit and Risk committee (C)Transaction committee (C)Board and management positions1)Page Group plc. (ACC, NCM, RCM &amp; Senior Independent Director)Special competencies1)Strategy &amp; value creationLeadership of large international, multicultural companiesTransformational change &amp; operational alignmentIT, technology &amp; digitisationFinance, accounting &amp; taxInvestors &amp; capital marketsRisk managementCorporate responsibility &amp; sustainability (S/G)1)(GOV-1 §21 (c))2)Also an overseas citizen of India.MEEt THEBoard of Directors (GOV-1 §22 (a))Henriette Hallberg Thygesen(1971)Board memberGender:FemaleFirst joined (until):April 2024 (2026)ISS committeesAudit and Risk committeeBoard and management positions1)Terma (CEO and C of 1 subsidiary)Vestas Wind Systems A/S (BM, ACM)Special competencies1)Strategy &amp; value creationLeadership of large international, multicultural companiesTransformational change &amp; operational alignmentFinance, accounting &amp; taxPeople development, succession planning, diversity &amp; remunerationSales &amp; marketing, including complex large-scale sales processesCorporate responsibility &amp; sustainability (E/S/G)Signe Adamsen(1967)Employee representativeGender:FemaleFirst joined (until):July 2022 (2027)ISS positionOperations Performance Director, Global Key AccountsSpecial competencies1)International service industryStrategy &amp; value creationPeople development, succession planning, diversity &amp; remunerationCorporate responsibility &amp; sustainability (E/S/G)Rune Christensen(1972)Employee representativeGender:MaleFirst joined (until): November 2023 (2027)ISS positionHead of Legal Affairs and M&amp;A SupportSpecial competencies1)International service industryStrategy &amp; value creationRisk managementCorporate responsibility &amp; sustainability (G)Tove Møller Eriksen(1967)Employee representativeGender:FemaleFirst joined (until): December 2024 (2027)ISS positionHead of Optimisation and Internal ControlsSpecial competencies1)International service industryFinance, accounting &amp; taxRisk managementCorporate responsibility &amp; sustainability (S/G)1)(GOV-1 §21 (c))MEEt THEExecutive Group ManagementKasper FangelGroup CEO– since September 2023Joined ISS:2009Member of the Executive Group Management Board of ISS A/S registered with the Danish Business Authority.Previously held positions within ISS as Group CFO, Head of Group Finance and Controlling, Regional CFO (Western Europe) and various other positions within finance.1)Mads HolmGroup CFO– since June 2024Joined ISS:2024Member of the Executive Group Management Board of ISS A/S registered with the Danish Business Authority.Previously held positions within Equinor as CFO of Equinor Renewables, Head of Treasury and Tax, Head of Finance and Head of IR (interim), as well as senior finance positions within Danske Bank.1)Liz BenisonGroup Chief People &amp; Technology Officer– since January 2025Joined ISS: 2021Previously held position within ISS as Chief People &amp; Transformation Officer and CEO ISS UK&amp;I. Prior to joining ISS, held various senior management positions, including Managing Director, Mainland Europe of Arriva Group and CEO UK and Europe (Local &amp; Regional Government) of Serco PLC.1)Troels BjergGroup COO– since January 2025Joined ISS: 2009Previously held positions within ISS as CEO Asia-Pacific/Americas/Germany &amp; Global Busi-ness Performance, Group COO, Regional CEO Northern Europe, Regional CEO Nordic and Regional CEO Eastern Europe.1)Carl-Fredrik Langård-Bjor Group Chief Commercial &amp; Revenue Officer– since January 2025Joined ISS: 2011Carl-Fredrik is also CEO ISS Norway. Previously held positions within ISS as Regional CEO Northern Europe and UK &amp; I, CEO ISS Norway and Commercial Director Norway.Prior joining and re-joining ISS he has held several senior management positions like, Group CEO for the PSG Group and CEO Kelly Services Norway.1)1)(GOV-1 §21 (c))Full bios are available hereSustainability statementGeneralSocialEnvironmentGovernanceOtherCase: Driving inclusion: ISS Spain’s partnership with ONCE FoundationSUSTAINABILITY AT ISSPeople powering sustainable progress Sustainable action is not only the right thing to do – it is our license to operate and the foundation for our long-term business success.As a global company with more than 325,000employees and over 40,000customers across57countries, ISS has a profound impact on people, societies, and the environment.We are committed to embracing this responsibility and contributing to solutions for some of the world’s most pressing and escalating challenges.Through ambitious sustainability initiatives within our Environmental, Social, and Governance (ESG) framework, we strive to drive meaningful change and create a positive impact for people and the planet – both within our own operations and in close collaboration with our customers, partners, and suppliers.However, advancing sustainable progress is more than a moral obligation. Generally there has been a shift away from moral and all ranging ambition to increased focus on sustainable business impact. Expectations have evolved: all stakeholders now expect companies not only talk about their positive impact on people, society and the planet, but also to demonstrate it through credible action and measurable progress. This is why sustainability at ISS is embedded in our daily business operations as well as our strategic direction and execution – supporting sustained business success.Social sustainability as our key differentiatorWith ISS’s 125-year legacy as a people company, social sustainability has always been part of our DNA. As many roles in the service industry do not require extensive prior qualifications, a significant share of ISS’s workforce includes people who may otherwise struggle to access the labour market. By providing a sustainable income and development opportunities for our people, we are uniquely positioned to enhance social mobility – and to create meaningful social impact.Being a people company also comes with a responsibility. Our business is built on a foundation of equity, inclusion, fairness, and respect for all individuals. We aim to act as a social catalyst – making a real difference for our employees, our customers, and the communities and societies we serve.This also shapes how we prioritise sustainability. Our own climate footprint is relatively low – we do not produce or transport goods – but our social impact is significant. Our people are our greatest asset, and through them we can drive real change. That is why we focus our sustainability efforts where they are most material to our business and where we can make the greatest difference to people and societies at large. From a competitive perspective, our people focus is also our key advantage. Because we self-deliver the majority of our services worldwide, we maintain a unique foundation for strong governance, compliance, and accountability. Additionally, our highly diverse workforce, brings together a wide range of backgrounds, skills, and perspectives. This diversity not only strengthens ISS internally but also enables us to support our customers in advancing their diversity and inclusion agendas and in creating social value in local communities.At ISS, everything starts and ends with our people. Through them, we will continue to deliver sustainable growth and create lasting impact for people, society, and the environment.GeneralSustainability at ISSSustainability strategyBusiness model and value chainImpacts, risks and opportunitiesSustainability governanceDouble materiality assessment (DMA)Stakeholder engagementBasis of preparationSUSTAINABILITY STRATEGYPrioritising our sustainability effortsSustainability is embedded in our strategy and business practices and as such the vast majority of the Group’s sustainability activities are performed as an integral part of how we operate on a daily basis, whether delivering services at a customer site or performing supporting activities in our local or global headquarters.While we take full responsibility for managing and working with all our material topics, we believe that some have a greater potential to create positive impacts for people, societies and the planet or to be a commercial differentiator for us in our market. For these essential topics we have established commitments or targets in place, see box to the right.To ensure accountability key sustainability targets are also linked to executive remuneration through the Group’s short-term incentive programme. Read more in our 2025 Remuneration Report.Each material topic is governed through structured governance processes embedded in our sustainability governance framework, see more on p. 56. Our commitmentsIncreasing social mobilityLiving wageWe pledge working together with policy makers,our customers and suppliers to move pay levels in our industry to living wage levelsRecognised qualificationsWe commit to giving 350,000 placemakers or their family members a recognised qualification by end of 2030Gender balanceWe commit to a gender balance target of 40% women in corporate leadership teams Health &amp; Safety Zero fatalities and serious injuries ambitionOur targetsNo committed target350,000by the end of 203040% by the end of 2026No committed targetReducing our CO2emissionsScope 1 and 2Scope 3Net zero by 2030Net zero by 2040GovernanceHuman Rights StatementOur fundamental commitment to respecting and promoting human rightsCorruption and briberyZero tolerance approachNo committed targetsNo committed targetsBUSINESS MODEL AND VALUE CHAINValue chain and material topics Our value chain and material topicsWe are a global provider of workplace and facility services. Our core service portfolio comprises cleaning, food, technical and workplace services, which we provide to businesses and public customers, either as integrated facility services or as stand-alone cleaning services. Our strategic customer segments are Office-based (Financial Services, Professional Services and Technology), Production-based (Life Sciences, Industry &amp; Manufacturing and Food &amp; Beverage) and Healthcare as well as certain local customer segments depending on market profile, local capabilities and attractiveness. Like the rest of our industry, our business is characterised by being people-intensive and asset-light – relying less on physical assets and products for our service delivery. We operate with a minimal number of facilities, used primarily for support staff, while our service-performing placemakers deliver services directly at our customers’ sites. As a result, our climate footprint remains substantially lower than that of many other industries.With a few exceptions, our service delivery typically does not require high pre-existing skill levels positioning us an attractive employer for individuals from unskilled or lower-skilled backgrounds. These fundamental industry and business characteristics – combined with our strategic choice to self-deliver our services rather than subcontracting – shape our operations and value chain. Furthermore, they are reflected in our main impacts, risks and opportunities (IROs), which mainly relate to people – both in our own workforce and in our value chain. An overview of our material topics is provided on p. 54. The main features and IROs of our operations and value chain, including upstream and downstream activities, are described in the following and complemented by the illustration on p. 55.Own operationsWe operate an asset-light business model, with our primary resource being our placemakers. As part of our strategic decision to primarily self-deliver our core services, our operations are built around our placemakers, who deliver our services directly to our more than 40,000 customers at their sites. We believe that having a direct employment relationship with our workforce is a culture driver that enhances service performance and at the same time supports our ability to increase our positive people and societal impact and minimise potential negative impacts. We employ around 325,000 people across the globe in a diverse mix of nationalities, age groups and individual backgrounds and circumstances. Approximately 93% of our total workforce are service performing placemakers. With few exceptions, these positions only require skills that can be achieved through on-the-job training and will therefore be attractive for first time job market entrants or persons with less secure job market access. By offering opportunities for personal and professional development as well as adequate wages, our business creates significant positive impact – both for our people and their families, as well as for social mobility within the communities where we operate. As less skilled workforce groups on average belong to more vulnerable groups of people, it also means that our people are at greater risk of exploitation with therefrom following negative impacts. As such this employee category is generally the most exposed to our material impacts from occupational Health &amp; Safety, labour and human rights, including adequate wages and non-discrimination, equal opportunities and equal pay, as well as data privacy. While our people impacts are broadly consistent across geographies, there are substantial country-specific differences that have been explicitly incorporated into the IRO identification. These variations stem from distinct local factors such as social welfare systems, regulatory environments, and cultural contexts, which significantly influence the intensity of our impacts.Employees– by employee type93% Placemakers07% Support staffEmployees– by regionRevenue– by region84.7DKKbn38% Northern Europe35% Central &amp; Southern Europe17% Asia &amp; Pacific09% Americas01% Other19% Northern Europe34% Central &amp; Southern Europe39% Asia &amp; Pacific08% Americas00% OtherPlacemakersOur employees comprise placemakers and support staff. We use the term “placemakers” to refer to employees performing services directly to customers, while support staff perform management and support functions. Our service performing placemakers may also be referred to as frontline employees due to their role and tasks being performed directly at our customers sites.Our own workforceIn line with our self-delivery strategy, the majority of our own workforce is directly employed by us (own employees), though we also rely on non-employees to a limited extent. Own employeesconsist of service performing placemakers (93%) and support staff (7%). The majority of our employees are engaged on permanent or full-time basis, whereas a limited number of employees are employed on contracts with a non-guaranteed numbers of working hours. For details on employees by region, see 1, Characteristics of our employees, p. 78. Non-employeesIn case of absence of our own employees, we strive to reallocate resources or tasks to the largest extent possible without compromising customer expectations and requirements. We do, however, rely on temporary workers via temp agencies or similar mainly for short-term support such as holiday and other absence cover, event or transition support. Self-employed consultants are generally engaged only as support staff as part of our corporate and management activities, but not to any significant extent. At 31 December 2025, non-employees corresponded to less than 4% of our own workforce.Upstream value chain With around 84% of our services being self-delivered, our operations revolve around our own workforce, which is also where the majority of our impacts reside. Yet we still rely on a robust supply chain for goods and services associated with our service performance and on subcontractors, mainly for delivery of services outside our core service portfolio. Our supply chain and upstream value chain can broadly be divided into two categories: Suppliers of products – used in our service performance Subcontractors – third parties delivering services, typically of the same or similar nature as ours Our main supply categoriesare cleaning equipment and detergents, washroom articles, food and beverages, uniforms and vehicles. Our thousands of supplier relationships range from large global partnerships with multinational enterprises to small-scale local businesses. We generally have access to a diverse supply chain and not dependent on any single monopolistic supply chain members. Subcontractorsare mainly engaged for delivery of services outside of our core service portfolio, such as pest control, and lift and escalator maintenance. In certain local markets, where we lack self-delivery capabilities, we also – to a limited extent – engage with subcontractors for performance of services within our own core service portfolio. Our subcontractors – being colleagues in the facility services industry – are exposed to similar impacts, risks and opportunities as our own workforce. This materialises in the material impacts identified for our subcontractors in relation to working conditions, particularly occupational health and safety, which are driven by many of the same factors that apply to our own operations. On the other hand, workers in the traditional supply chain are exposed to the typical impacts associated with their respective industries and geographies. Although we have not identified child labour or forced labour as actual impact areas, we recognise its generic character within our supply chain and both topics are assessed as material.The latest ILO reports identified child labour as predominantly present in agriculture, whereas forced labour is mostly present within the industry and service sectors.Downstream value chainOur downstream value chain encompasses our customers and through them their employees as our end-users. We primarily bring value to our customers through on-site staff that interact with end-users at customer sites on a continuous basis. This requires a certain volume of customer activities, and our target customers are therefore medium to large size organisations, where on-site presence is a value differentiator, which is the basis for our key account strategy. Our key global customer segments include Financial Services, Professional Services, Technology, and Life Sciences, while also engaging in locally relevant sectors, such as Healthcare in several markets. Within these segments, we service around 40,000 public and private customers and our service performance touches and engages with millions of end-users every day.Although we typically do not handle highly sensitive personal data, our service delivery often necessitates accessing and processing personal information of end-users, such as food allergy details (food services) or contact information (reception services). Most of our core service activities, such as cleaning, do not rely on personal end-user data. However, poor management of personal data does pose financial and reputational risk.IMPACT, RISKS AND OPPORTUNITIESMaterial topicsSocialOwn workforceLabour and human rightsFair and proper working conditions, including adequate wages, freedom of association and respect for human rightsImpact!p. 66Health, safety and wellbeingSafe and non-hazardous practices and work environments!p. 68Equal treatment and opportunitiesGender equality, skills development, non-discrimination, equal opportunities and equal pay !p. 71Data privacyGDPR and privacy practices related to personal data!p. 73Workers in the value chainWorking conditionsSafe, healthy and fair working conditions Impact!p. 75Forced labour and child labourPractices and incidents in regards to e.g. child and forced labour!p. 77Consumers and end-usersData privacyGDPR and privacy practices related to personal dataImpact!p. 73EnvironmentClimate changeClimate change mitigationReducing or preventing GHG emissionsImpact!p. 84GovernanceBusiness conductCorporate cultureValues, beliefs and norms that shape our behaviour and decision-makingImpact!p. 97Corruption and bribery Fair and transparent business practices!p. 99Supplier relationshipsEngaging suppliers on fair termsp. 100Positive impactNegative impact!Financial riskFor actual/potential impacts and time horizons, see p. 60Value chain impactMaterial topicsSUSTAINABILITY GOVERNANCEGovernanceThe Board of Directors (the Board) retains overall oversight of the Group’s sustainability matters1), including sustainability strategy and targets.At Board level, two committees are responsible for certain specific sustainability-related matters. The Audit &amp; Risk Committee (ARC) oversees matters related to business conduct and evaluates the external sustainability reporting and related internal controls. The Remuneration Committee approves remuneration of the Executive Group Management (EGM), including the sustainability-related objectives embedded in the short-term incentive programme.The EGM is overall responsible for the day-to-day management of sustainability-related activities in line with the strategic direction, commitments and targets set by the Board. Essential sustainability-related targets are also endorsed by the EGM.At EGM level, the Business Integrity Committee (BIC) is overall responsible for business conduct matters. This includes review and assessment of reports received under our Speak Up system as well as findings related to corruption and bribery investigations. The Chair of the BIC, the Group CFO, reports BIC-related matters to the ARC at each meeting.Day-to-day operational execution of our sustainability activities is delegated to and integrated into each relevant functional ESG pillar. To ensure cross-functional collaboration and effective decision-making across the organisation, a Sustainability Leadership Forum (SLF) has been established. The SLF consists of representatives of each functional ESG pillar and is headed up by our Head of Group ESG, who is responsible for coordinating the operational execution of our sustainability strategy.Our sustainability activities are embedded in our service performance through four Sustainability Service Line Boards headed by the Global Head of Cleaning, Technical Services, Food and Workplace, respectively, and with country and functional representation to ensure enterprise-wide engagement.Management of material IROs does not necessarily follow a fixed organisational design but is adapted to ensure that governance and oversight is best exercised and executed in our context. Functional management responsibilities for each of our material topics is shown in the governancestructure to the right.1)For sustainability matters transacted by the Board and the EGM, see p. 42.Sustainability governance structureBoard of DirectorsOverall responsible for the sustainability strategy and targetsESG relevant Board committeesAudit &amp; Risk Committee / Remuneration CommitteeExecutive Group ManagementManaging sustainability activities ESG relevant EGM committeeBusiness Integrity CommitteeSustainability Leadership ForumDay-to-day management of sustainability activities delegated and integrated into each relevant functional pillarSocialGroup People &amp; CultureGroup Chief People &amp; Technology OfficerHealth, safety and wellbeing Health &amp; Safety function Equal treatment and opportunitiesGroup People &amp; CultureLabour and human rights Group People &amp; CultureData privacy (own workforce/consumers and end-users) Global Information Security function Working conditions (value chain) Group People &amp; CultureForced labour and child labour (value chain) Group People &amp; CultureEnvironmentGroup RiskGroup Chief People &amp; Technology OfficerClimate change mitigationGlobal Climate Impact TeamGovernanceGroup LegalGroup General CounselCorporate culture Group LegalCorruption and briberyGroup LegalSupplier relationshipsGlobal procurement, Group COOEGM sponsorSustainability frameworkOur sustainability framework is based on our business fundamentals as articulated in our purpose, our mission, our Human Rights Statement, our values and our strategy and supported by a comprehensive framework of policies which in turn are operationalised by standards, manuals and guidelines.Our Code of Conduct sets out the key principles for conducting business in an ethical and responsible manner in line with our values. As such it serves as overarching guidance for the behaviour of anyone working for, supplying or representing ISS. Our actions are further guided by targeted policies addressing our material impacts. Our Global People Standards provide a systematic and consistent approach to managing our people and others providing services under our direction and covers themes within human rights, labour practices, health and safety, legal compliance and supply chain management. In addition, our Group HSEQ policy ensuring occupational health, safety and wellbeing and our Diversity, Inclusion &amp; Belonging policy promoting equal treatment and opportunity for all. Our targeted policies are further described in the relevant material topic sections.Together, these policies form the backbone of our approach to sustainability, embedding responsibility, ethics, and social impact into everything we do.We align our policies and practices with leading international frameworks including the UN Declaration of Human Rights, UN Guiding Principles on Business and Human Rights, and the ILO Declaration on Fundamental Principles and Rights at Work.All our policies outlined in the overview are endorsed by the Board and the EGM and are subject to regularly reviews. Most of the policies are available at www.issworld.com. Sustainability performance and incentive programmesSustainability-related targets are embedded as part of our short-term incentive programme (STIP) with a 15% weight as approved by the Board of Directors. STIP – ESG objectivesFor 2025, the ESG objectives remain a key element of the STIP. The 2025 objectives retain the focus on progressing on the environmental and social sustainability agenda. The 2025 objectives are:Environmental:CO2reduction according to SBTIReduction in use of fossil fuelsSocial:Progression on 40% gender target for senior leadership incl. increasing the number of female successorsProgression on ambition for providing living wagesEnsuring link between social sustainability and commercial offeringsGovernance:Underpinning achievement on environmental and social objectives measured by compliance with mandatory trainings and a strong safety record.The Group objectives are cascaded through the organisation to ensure focus on these objectives all the way down to site level.Due diligenceCore elements Sustainability statementEmbedding due diligence in governance, strategy and business modelStrategy and approach, p. 51Governance, p. 56Current and future effects of our material topics, p. 60Engaging with stakeholders in key steps of the due diligenceStakeholder engagement, p. 61 Double Materiality assessment, p. 59 Customers, p. 62 Employees, p. 62 Labour organisations, p. 62 Value chain workers, p. 62 Suppliers p. 62 Identifying and assessing adverse impactsDouble materiality assessment, p. 59 MyVoice global survey, p. 65 Safety climate survey, p. 69 Supplier vetting, p. 76 Action to address adverse impacts Employees, pp. 66-67, 69, 72 Value chain workers, pp. 75, 77 End-users, p. 73 Climate, pp. 84-89 Tracking the effectiveness of these efforts and communicatingRisk management and internal controls, p. 58 Speak Up channel, p. 98 Risk management and internal controlsOur sustainability reporting prepared based on input derived from numerous internal and external sources across functions and geographies and relies on systems and processes ranging from locally bespoke and autonomous solutions to being globally aligned and system integrated. The fragmented nature of data sources, together with the relative immaturity (compared to financial reporting) of the sustainability reporting discipline, are key risk areas.We generally seek to adopt same or similar internal control processes for sustainability reporting as for financial reporting, though we recognise that there is a significant gap to be caught up over the coming years. The sustainability reporting framework still evolves, and we therefore also seek to balance the need for building robust controls for the current state with sufficient agility to adapt to changing requirements.We generally apply a “domain data ownership” principle across the Group. The function responsible for a particular sustainability matter is also responsible for the data necessary for performance management hereof and for maintaining appropriate controls.Key sustainability metrics are reported country-by-country and consolidated following the same structure as our financial reporting and within the same consolidation system. Initial controlling of data is performed in each country and subsequently controlled at Group level by Group Financial Controlling applying a risk and materiality-based approach. In 2025, the Group ESG controlling responsibility was transferred to Group Financial Controlling to leverage knowledge and processes applied for financial reporting.At Group level, fundamental metrics and KPIs on people and safety are reported on a monthly basis as part of the ordinary financial reporting cycle. On a quarterly basis, ESG performance as well as findings of risk assessments and internal controls are reported to the Executive Group Management (EGM) and the Audit &amp; Risk Committee.Double materiality assessment (DMA) The double materiality assessment identifies the environmental, social, and governance topics that are material to our business. This assessment is the foundation for our sustainability strategy and approach as well as for reporting on sustainability-related impacts, risks and opportunities in accordance with the ESRS requirements.DMA methodology Our DMA identifies ISS’s inherent exposure to sustainability-related IROs – both from and to our own operations as well as along our upstream and downstream value chain. The assessment is performed at an IRO level as mandated by ESRS and ignores any actions, initiatives, controls, and mitigation efforts already in place. We conduct a full DMA in accordance with ESRS every two to three years. However, due to the current update of the ESRS framework, a full DMA will not be undertaken before the new ESRSs take effect. Our latest full DMA was conducted in 2023, where 20 ISS functional subject matter experts across People &amp; Culture, Operations, Procurement, Finance, Legal and Strategy carried out the assessment by way of desktop exercises, workshops, validation processes and feedback loops. No site-specific assessments or analyses were performed on own or customer sites, and no standardised methodologies, assumptions or tools were applied. The process was supported by recognised external consultants and drew on internal and external stakeholders such as investors, customers, suppliers, employee representative organisations and the European Works Council. The outcome was approved by the EGM and the Board and sounded with the European Works Council being a key stakeholder. In 2025, we performed a refresh exercise engaging a broad selection of relevant internal stakeholders; the Sustainability Leadership Forum, People &amp; Culture, Health &amp; Safety and Global Risk Management, while also incorporating input from our placemakers. As a new initiative, we also conducted workshops with our service line boards for cleaning, technical, security, food and workplace to gain further insights and explore additional sustainability topics. In addition, as a pilot project we conducted a survey in ISS Denmark utilising our MyVoice platform to obtain insights directly from our placemakers in relation to ESG topics. In 2026, we aim to explore the possibilities of further expanding the survey to additional placemakers across the Group to expand our direct engagement with our employees even further. Materiality assessment Through the DMA mapping process, we identified specific sustainability topics (actual and potential IROs) across our business and value chain – covering short, medium, and long-term horizons. These have been assessed to determine their materiality, and therefore which are mandatory for reporting.Sustainability topics are assessed on both impact and financial materiality scoring on a scale from 1 to 4. Topics are considered material when meeting or exceeding a threshold score of 3 (out of 4) and are therefore included in our sustainability reporting. The threshold also reflects strategic significance, as these topics require review and approval by the EGM, ensuring alignment with the highest level of governance.Impact materialityconsiders how ISS’s sustainability topics impact people or the environment (along the entire value chain). For negative impacts, the assessment is based on the severity (based on scale, scope and remediability) and likelihood of the topic arising. Positive impacts are assessed on the same basis, but without remediability. Financial materialityinvolves identifying sustainability-related risks, including identified impacts, that could result in negative financial or reputational impacts for ISS. The assessment of financial materiality is based on the likelihood of the risk materialising and the magnitude (financial and reputational). The methodology is aligned to our enterprise risk management framework, which underpins that sustainability-related risks and opportunities are treated with equal importance to other business risks and opportunities. ISS’s material topics – outcome of the DMA The 2025 refresh exercise did not lead to changes in our material topics (IROs), as identified in 2024, and consequently did not require us to update our sustainability strategy and approach. Likewise, no new financial opportunities were identified relative to our established materiality threshold.As such, the refresh reconfirmed that our material topics predominantly relate to people – both in our workforce and in our value chain. The outcome of the 2025 refresh was approved by the EGM and the Board. An overview of these material topics is provided on p. 55, with further details available in the respective Social, Environmental, and Governance sections.Non-material topicsThe workshops conducted with Service Line Boards to explore additional sustainability topics that could be material to ISS identified five additional themes as relevant to consider within the broader sustainability landscape: Microplastics, Biodiversity, Food waste, Rights of Indigenous and animal welfare. While all five topics remain recognised as important, we concluded that none currently meet the threshold for materiality to our business. As a global facility services company, our operations neither materially impact nor are materially impacted by these areas in a way that would result in significant financial, environmental, or societal risks or opportunities. Additionally, as part of our DMA, we also conducted a group-level assessment of material impacts, risks, and opportunities (IROs) under ESRS E2 (Pollution), E3 (Water and Marine Resources), E4 (Biodiversity and Ecosystems), and E5 (Waste and Circular Economy).The assessment incorporated country-specific knowledge to effectively screen relevant operational areas within our value chain, including direct service activities at customer sites and relevant upstream and downstream operations. The process leveraged internal expertise, publicly available data, and sustainability frameworks aligned with recognised environmental methodologies to assess actual and potential impacts, risks, and opportunities.Through this comprehensive screening, we identified several IROs within these areas; however, based on the nature of our service-centric business model we concluded that these IROs are not currently material to our business or environmental performance as explained below:Pollution (E2):Direct emissions are minimal, primarily linked to vehicles used in service delivery.Water and Marine Resources (E3):Water consumption is low both within our own operations and in the services we deliver at our customers’ sites.Biodiversity and Ecosystems (E4):Our food services business impacts biodiversity primarily through our food sourcing. However, the geographical scale and intensity of our business is limited, and we are not dependent on single source or specific foods.Waste and Circular Economy (E5):Waste generation from our activities is generally limited, and food waste is relatively insignificant as a component of the overall waste cycle. We address food waste as part of our climate mitigating actions and as a natural part of our continued cost and efficiency focus, but as a separate topic food waste is immaterial from both a financial and impact perspective.We also engaged internal stakeholders and consulted with relevant external parties, including affected communities when applicable, to validate that no material IROs were overlooked or underestimated.We remain committed to ongoing monitoring and periodic reassessment to ensure timely identification and management of any emerging issues related to the topics.Actual and potential impactsAs part of the DMA, each identified IRO was evaluated to determine whether it gives rise to an actual or potential impact. All impacts are assessed as actual positive or negative impacts, as they are already observable within our operations or value chain and therefore require immediate consideration.Time horizonsIn assessing our IROs, we apply the following horizons:Short term: 0-1 yearMedium term: 1–5 yearsLong term: beyond 5 yearsAll our material topics have been assessed as giving rise to impacts in the short term. Climate change mitigation and Data privacy (own workforce) are also assessed as remaining material over the medium to long term. Nevertheless, as their impacts are already evident at present, they are classified as short-term impacts for the purpose of this materiality assessment.Current and future financial effects of our material topicsOur operating costs, operating margins and cash flows are impacted by our ongoing efforts to mitigate negative and enhance positive sustainability-related impacts. Related costs primarily relate to:People resources at Group, country and account level fully or partly engaged in sustainability activitiesTraining activities and programmesIT systems supporting data collection and reportingGenerally, our sustainability-related activities are carried out as part of our ordinary business activities and integrated into our functional operations. As a result, it is not possible to separate such costs and effects from ordinary business activities. This is because our most material IROs to a large extent are inherent business imperatives that we manage, first and foremost because of their business importance rather than primarily due to a particular sustainability focus. For example, we instil safe driving behaviours through our “Driving for Work” safety standard and training programs. While the headline aim is to keep our placemakers safe, the impact also extends across climate change mitigation and financial performance through lower energy consumption due to more energy efficient driving.Given our asset-light business model, we do not consider the carrying amounts of our assets or liabilities to be significantly exposed to material adjustments arising from sustainability-related risks or opportunities.Considering our current mitigating measures, we do not anticipate any material financial effects in the short, medium or long term arising from the sustainability-related impacts, risks and opportunities (IROs) identified in our DMA. Also, we have not identified any significant need for additional investments or resource requirements for specifically addressing our IROs beyond those already embedded in our ordinary investment and resource planning.The potential future financial effects of our material sustainability-related risks and opportunities are subject to a high degree of uncertainty, particularly in relation to environmental factors such as climate change and regulatory developments.Strategy resilience Our strategy and business model is reviewed annually. The process is anchored with the Board and is informed by strategy reviews by country and regional levels. On a quarterly basis the EGM monitors our strategy execution and evaluates its resilience to external factors. Our bi-annual enterprise risk cycle informs the strategy review process by highlighting current and emerging themes of importance, including sustainability-related IROs. Sustainability considerations are reinforced through our DMA. We believe that this approach ensures preparedness, responsiveness, adaptability and learning in our strategy and business model ensuring overall resilience, including to sustainability-related IROs. The annual strategy review completed in 2025 reconfirmed our strategic focus on environmental and social sustainability. The resilience analysis supporting our strategy was conducted as a desktop exercise using publicly available publications.StakeholderengagementEngaging with our key stakeholders, understanding their interests and views is essential to ensuring that we deliver on our strategy, including our social and environmental commitments, and create long-term sustainable value for our shareholders and other key stakeholders.As a global company, we engage with a wide range of stakeholders as an ordinary part of doing business. Their insights help shape and inform our DMA as well as identifying our IROs. In specific cases, we may engage stakeholders through dedicated DMA or sustainability initiatives. Stakeholder engagement is generally organised in suitable forums and at the appropriate organisational levels, depending on topic and stakeholder. From time to time, we also engage with key stakeholders in dedicated stakeholder impact sessions to ensure that their views are mapped, understood and considered by us. Feedback loops, escalation principles and reporting lines are defined with the aim to ensure that insights are captured and filtered appropriately, thereby allowing relevant matters to reach the right level of the organisation, including the Executive Group Management (the EGM) and the Board of Directors (the Board).An overview of our key stakeholders, including engagement channels, is shown in the box to the right and where relevant supplemented by commentary in the next section. For details on Shareholder engagement, see p. 40.Key stakeholderKey engagement channelsEmployees325,000+ Daily interaction with placemakers and line managers, e.g. daily team board talks and informal, unplanned meetingsAnnual employee appraisalsMyVoice global engagement surveys (annually)Global safety climate survey (annually)Employee Resource Groups (ERGs) focused on diversity, inclusion and belonging Townhall meetings, virtual and physical (Global and country-by-country)Customers40,000+Regular performance reviews (monthly)Ongoing dialogue and ad-hoc workshopsAccount Development PlansCustomer and end-user surveys, including on potential data privacy issuesShareholders~38,400 Regular investor meetingsInvestor calls and road shows (quarterly)Company announcements and press releasesAnnual General Meeting (AGM)Capital markets daysSuppliers and subcontractors ~45,000Continuous dialogue with suppliersWorkshops and training sessions Business review meetingsSite-based performance management meetingsUnions and employee representativesContinuous dialogue with unions and employee representativesNational and international works councilsEuropean Works Council meetings (quarterly)UNI meetings (semi-annual)MediaMulti-channel and platform dialogue with media and NGOsEmployeesWe engage with our placemakers and line managers on a daily basis as part of our service performance and management activities, including on material matters in regard to Health &amp; Safety, working conditions and equal opportunities. Most importantly, our day-to-day interaction comprise daily Team Board Talks, coffee breaks, unplanned meetings etc. allowing for immediate feedback and swift calibration.In line with our Global People Standards employee appraisals are conducted at least annually and we actively support and promote indirect engagement through labour organisations or workplace representation whether established as a matter of law or not.In addition, we conduct annual surveys on a global basis on employee engagement (MyVoice) and health, safety and wellbeing (Global Safety Culture survey) allowing our employees to voice their views and thereby offer a direct engagement link between our placemakers and managers at local, country, regional and global level. Please refer to p. 65 and p. 69 for further details. Friction is a natural part of people engagement and as a global employer of more than 325,000 employees we manage and resolve thousands of episodes each year as part of our routine management activities. Any episode or incident that cannot be resolved through ordinary management channels can be raised through our Speak Up system. For details on Speak Up, see p. 98. In 2025, we launched a pilot placemaker survey in Denmark to capture the perspectives and experiences of our service-performing placemakers on selected sustainability topics, including health, safety and wellbeing, clean air and water. The survey covered a defined group of 339 Key Account and Site Managers, achieving a response rate of 45%, and enabled us to test the methodology, assess participation and identify key workforce themes. Building on the pilot, we plan to expand the survey to all our placemakers. Aggregated feedback will be communicated to the EGM and Board, reinforcing our commitment to listening to our people. The survey will be launched via MyVoice platform, which provides broad reach across the organisation and strengthens inclusive engagement, supporting continuous improvement in people-related outcomes.Customers Our potential data privacy impact on end-users arises as a result of our customers outsourcing their facility services to ISS, which requiring us to access necessary personal data to perform certain services (e.g. reception services and food services). Our customers generally have an obligation to ensure that any partner or third party handling their employees’ personal data, comply with applicable regulation and standards. Consequently, our primary engagement on end-user data privacy is with our customers.We do, however, also engage with end-users on a daily basis as part of our service performance as well as through regular surveys conducted in collaboration with our customers. These allows our end-users to voice views and raise concerns, including in relation to potential data privacy issues. Suppliers and subcontractorsWe do not have formalised direct engagement with supply chain workers (suppliers and subcontractors). Rather, we rely on the engagement and interaction that our Supply Chain &amp; Procurement function has with our suppliers to influence their behaviours towards their own workers, and with labour organisation representatives.Our Speak Up channels are available to workers in the supply chain as they are to all of our stakeholders. In 2025, we received no reports of violations of the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work or the OECD Guidelines for Multinational Enterprises involving supply chain workers.We consider labour organisations as key intermediaries for ensuring open and transparent dialogue with supply chain workers. They benefit from high trust levels and aligned interests with supply chain workers within and across industries and geographies and we are committed to supporting access to unionisation as evidenced by our long-standing relationship with UNI Global Union. Unions and employee representativesAs one of the world’s largest private employers, we engage with employee representatives across the world. We respect the right to organise as embedded in our Code of Conduct and see employee representation as essential to ensuring a “just transition” and advancing workers’ and human rights. Engagement takes place at multiple organisational levels, from site level and up to board level, and is conducted in line with local norms and applicable legal frameworks.At Group executive level, we engage with the European Works Council (EWC) through at least quarterly meetings. The Council consists of employee representatives elected across countries within the European Economic Area (EEA) where we have operations representing approximately 28% of our placemakers. At least once a year, a physical meeting is hosted for the EWC at our HQ in Copenhagen or Warsaw, which allows for both formal and informal engagement and networking between senior executives and employee representatives. Our Group Chief People &amp; Technology Officer holds formal responsibility for the relations with the EWC and UNI Global Union with whom we have maintained a positive relationship since 2003 under a Global Framework Agreement aimed at enhance and support workers’ and union rights.Further, in accordance with Danish law three employee-elected representatives serve on the Board of ISS A/S – the Group’s ultimate governing body. Basis of preparation The sustainability statement of the Group has been prepared in accordance with the EU Corporate Sustainability Reporting Directive (CSRD) and the related Sustainability Reporting Standards (ESRS), and article 99a of the Danish Financial Statements Act. Scope and consolidationThe sustainability statement for the Group has been prepared on a consolidated basis. The scope and consolidation principles for the sustainability statement are consistent with the consolidated financial statements, see section 8 of the consolidated financial statements, p. 163. We have not omitted classified or sensitive material information nor any material information on grounds that it constitutes intellectual property, know-how or the results of innovation.Value chain and material topics The outcome of the Double Materiality Assessment (DMA) forms the basis of the reporting of material impacts risks and opportunities (IROs) – the Group’s material topics. We include disclosures on material topics in our upstream and downstream value chain in accordance with the outcome of our DMA and describe value chain coverage of our policies, actions and targets in the individual Social, Environment and Governance sections. Materiality We disclose information on material topics that we consider to be material and relevant for stakeholders or that is prescribed by the relevant ESRS standards. Materiality is judged by reference to the size and nature of the information item. The deciding factor is whether the omission or misstatement could, individually or collectively, provide a materially incorrect basis for stakeholders acting reasonably to understand the sustainability-related context of the activities of the Group.Change in accounting policiesWith the exception of the changes described below, the accounting policies have been applied consistently with those of the previous year. GHG emissions In 2025, the methodology applied for calculating GHG emissions was revised. As a result, the emissions previously reported for 2019 (baseline year) and 2024 have been restated. The revised methodology is described on p. 93 along with the quantitative effects of these restatements.Female representation in corporate leadership In 2025, female representation in corporate leadership for 2024 was restated from 37% to 35% following updated data. Revised data shows 651 males (65%) and 357 females (35%), compared to previously 748 males (63%) and 436 females (37%).EU taxonomy In 2025, we refined our methodology used to calculate EU Taxonomy eligibility for OpEx and CapEx. A detailed description of the restatement and its impact are provided on p. 95. Phase-in The phase-in options are applied for S1-11, S1-15 and E1-9.Incorporation by referenceIn presenting the sustainability statement we have applied the principles of “incorporated by reference” to other sections of the Annual Report. ESRS data points incorporated by reference are clearly marked by underlining the text in blue and adding the reference as: ESRS-X §X. For an overview of ESRS disclosures incorporated by reference and stated outside of the sustainability statement, see p. 103.Significant estimatesThe preparation of the sustainability statement required management to make judgements, estimates and assumptions for certain quantitative and qualitative disclosures. Estimates and assumptions are reviewed on an ongoing basis following the same basis as estimates and judgements made in preparing the consolidated financial statements.SocialTraining hoursare recorded either directly in learning and development systems or calculated based on participation data. As part of the training data relies on employees registering their hours manually, there is an inherent estimation uncertainty asso-ciated with the disclosed number.EnvironmentFossil fuel A low proportion of fossil fuel consumption is estimated typically based on spend or travel distance.Energy consumptionA medium proportion of other energy consumption is estimated based on m2or building types.Scope 3 A large proportion of scope 3 emissions is subject to assumptions and estimates.EU taxonomyFor estimates related to EU taxonomy, see p. 95.Entity-specific estimatesLiving wageDue to inherent limitations in the scope and granularity of WageIndicator data, the living wage indicator should be considered an estimate. See further details on p. 67. Recognised qualificationsBecause registration partly relies on employees manually recording their qualifications, there is an inherent estimation uncertainty associated with the disclosed number of qualifications.SOCIALLeading frontline employerWith our people at the heart of our success – creating value for the business and enabling social value for customers and communities – it is our utmost priority that they thrive and feel engaged at ISS.Central to this commitment is our unwavering dedication to human rights, which defines who we are and shapes how we operate. This is also why we in 2025 conducted a comprehensive human rights assessment and published a Human Rights Statement to reaffirm our commitments and focus areas, read more on p. 66.We believe that fairness, dignity, and respect for all individuals are essential to building a sustainable and inclusive workplace and society. These principles guide our ambition to become the leading frontline employer.Our beliefs and commitments are reflected in our Employee Value Proposition (EVP), A Place to Be You, which sets out three promises to every person who works for us today – and to everyone who aspires to join us: at ISS, you can be who you are, become what you want, and be part of something bigger. Therefore, our EVP and our mission to help people thrive must be embedded throughout the entire people journey. Even before an employee’s first day – starting from the moment they engage with ISS through the recruitment process – we want them to have a positive experience with us.We hire around 100,000 employees every year – making an exceptional people experience critical to our success in both recruiting and retaining our people. In 2024, as part of our Group strategy refresh, we formalised this commitment as a strategic ambition: to become the world’s leading frontline employer.This ambition encompasses four focus areas, as outlined below. Through these initiatives, our objective is to improve the quality of our people processes, enabled by data-driven insights and solutions, resulting in reduced costs and higher employee satisfaction and retention.People data and analyticsA world-class people experience relies on data-driven decision-making. In 2025, we established a streamlined people data hub, aiming to ensure automated, high-quality, and accurate people data. We also strengthened our people analytics capabilities to identify key levers for improving metrics such as retention and absence across our business and to share these insights across our markets.Over the past year, we have rolled out a people dashboard that provides leaders and People &amp; Culture teams with easy access to essential people data. In parallel, we have focused on automating updates to a central people data lake using a standardised people taxonomy. As of 2025, eight countries are connected, with all markets expected to be onboarded by the end of 2027.Digital recruitmentWith an employee turnover of 30%, we hire around 100,000 people annually and engage with over one million candidates each year. Optimising recruitment is therefore critical to ISS. To support this ambition, we established a Talent Acquisition Centre of Excellence in 2025 and initiated the discovery and design phase for an AI-driven recruitment platform. Nine countries are participating to ensure a strong, fit-for-purpose setup ahead of a global rollout starting in Q2 2026, with Pacific and Sweden as the first implementation markets.Our goal is to expand and strengthen the talent funnel while enabling a standardised yet locally adaptable hiring process. This will also support the optimisation of our substantial annual recruitment spend. Ultimately, our ambition is to build a scalable, future-ready talent acquisition ecosystem that reduces vacancies, accelerates hiring, and enhances the experience for both candidates and hiring teams.SocialLeading frontline employerLabour and human rightsHealth, safety and wellbeingEqual treatment and opportunitiesData privacyWorking conditionsForced labour and child labourSocial dataDigital onboarding and engagementConnecting and engaging with our placemakers strengthens their sense of belonging, engagement, and affiliation, supporting improved retention.In 2025, we initiated roll-out of digital onboarding workflows across our markets, supported by 7-, 30-, and 90-day pulse surveys to monitor and enhance engagement during the critical onboarding phase. The goal is to fully integrate our digital engagement and feedback platforms, MyISS and MyVoice, into one mobile-accessible solution with continuous engagement tracking.Following the successful relaunch of the MyVoice Global Survey in 2024, we conducted a follow-up survey in 2025. The MyVoice Global Survey is an essential tool for directly engaging with our employees and gaining valuable insights into their perspectives and concerns. While we have set no specific time-bound targets, these results enable us to implement targeted measures that drive sustained employee engagement. We are pleased to report an overall engagement score of 75%, based on 185,443 respondents and a participation rate of 64%.Social sustainabilityEnsuring an exceptional people experience is also integrated into our social sustainability agenda, which includes three key focus areas: Social Value PortalIn 2025, ISS entered into a new, global first-of-its-kind partnership with the UK-based organisation Social Value Portal, with the aim of developing a unified global framework for measuring the impact of ISS’s social sustainability initiatives across its 57 operating countries. By adopting Social Value Portal’s Global TOM (Themes, Outcomes, Measures) System (see p. 109), ISS will be able to measure and report social impact across borders using a unified metric for social value: the International Dollar. By translating social value into monetary terms, ISS aims to bring social sustainability even further to the forefront of global business.ISS has collaborated with Social Value Portal in selected countries since 2023. In 2025, Spain, Australia, the Netherlands, Denmark, and Norway were included in the partnership’s project scope. The global roll-out will continue from 2026 onwards, gradually expanding to include additional countries. Sustainable incomeWe continue to advance the implementation of living wages across our business. In 2025, we expanded our living wage assessment to include all countries in which we operate. The assessment shows that we pay our placemakers above the living wage in 14 countries. At the same time, we remain committed to improving working conditions globally by exploring additional sustainable income initiatives, such as faster access to earned income, more stable working hours, and enhanced financial literacy for our placemakers. Further details are provided in Labour and human rights, p. 66. Recognised qualificationsUpskilling and access to education are essential drivers of employee engagement and social mobility. Since the programme was launched in 2022, we have pledged to provide 100,000 placemakers and their families with recognised qualifications by 2025. As this initial target has already been exceeded, we have set a new target to provide an additional 250,000 placemakers and their families with recognised qualifications, taking the total accumulated target to 350,000 recognised qualifications by 2030. MyVoice global surveyHighlightsRespondents185,443 Participation rate64% Engagement score75% Participation rateThe participation rate is calculated by dividing the number of employees who completed the survey by the total number of employees invited to participate. All employees employed as of 30 June 2025 were invited to complete the survey.Engagement scoreThe engagement score is defined as a composite measure based on the percentage of favourable responses to four benchmarkable survey statements related to Engagement. Favourable responses are those marked “Strongly agree” or “Agree” on a 5-point Likert scale.Accounting policyLabour and human rightsDecent working conditions, secure employment, fair wages, and respect for human rights are fundamental to ISS’s ambition to become the world’s leading frontline employer. We provide job opportunities for many individuals on the edge of the labour market, giving us a unique opportunity to drive social mobility and inclusion across our operations – alongside a responsibility to safeguard the wellbeing and dignity of our people.The facilities services industry is fragmented and competitive with low barriers of entry. It is characterised by low margins and strong price competition, which can put pressure on wages and working hours. Through clear standards, strong governance, and a range of social sustainability initiatives, we aim to mitigate the potential negative impacts on our placemakers arising from poor working conditions, underpayment, and limited career opportunities.We are committed not only to uphold but to actively promote human rights throughout our operations. In 2025, we conducted a comprehensive Human Rights impact assessment. As a result, we identified clear actions and published a Human Rights Statement to reaffirm our commitments and focus areas. We are also committed to pay living wage. The payment of living wage is a powerful route to help our people and their families to access a decent standard of living and tackle social inequality and thereby drive a positive impact for our workforce. However, as a low-margin business, we are unable to independently absorb the cost of transitioning to living wage levels. Advancing this agenda is therefore dependent on co-funding and collaboration with our customers and relevant external partners.Framework and policy Our commitments are implemented through our Code of Conduct and our Global People standards. Our actions are further guided by a robust policy framework, including our Diversity, Inclusion &amp; Belonging policy, and Group Health, Safety, Environment and Quality (HSEQ) policy. These reinforce our commitment to protecting the rights and dignity of every individual in our workforce. These policies and standards are supported by mandatory training for all employees and verified through our internal baseline audit programme, ensuring that our standards are applied consistently across markets. See further described in Corporate culture, p. 97.Our human rights strategy is governed cross-functionally, with key initiatives driven by People and Culture and oversight provided by the Board to ensure accountability and embed human rights considerations at the highest level of corporate governance.Key actionsHuman Rights assessmentIn 2025, ISS conducted a comprehensive Human Rights impact assessment, supported by external experts, to identify, assess, and prioritise human rights risks across our global operations.Our placemakers are at the frontline of our operations. Therefore, our first priority was to understand the human rights landscape within our own global workforce, rather than in our supply chain.The assessment engaged a broad spectrum of internal stakeholders through workshops and one-to-one meetings, resulting in a detailed overview of both existing and emerging human rights risks relevant to ISS. Each identified risk was scored against criteria that included potential severity of impact, likelihood, ISS’s connection to the impact, leverage to influence risk mitigation, and the effectiveness of current management controls. The findings were reviewed and confirmed our understanding of ISS’s salient human rights issues.Globally, the rights we consider most at risk of severe negative impact through our activities and business relationships include: freedom from discrimination and disrespectful treatment; the right to appropriate working conditions; andthe right to physical and mental health and safety.Labour and human rightsESRS S1: Working conditions Material positive and negative impacts and risks By offering a large number of entry-level jobs across our service lines, we create employment opportunities and income for people at the edge of labour markets, supporting their social inclusion and skills development. However, if hiring, scheduling, remuneration and supervisory practices are not adequately controlled, these same activities can result in poor working conditions, including low pay, excessive working hours or unfair treatment, particularly for vulnerable workers, thereby harming their wellbeing and livelihoods. Inadequately managed working conditions also pose operational and financial risks to us through reduced productivity, higher absenteeism and turnover, labour disputes, non-compliance with labour regulations, and negative impacts on our reputation and client relationships, which may ultimately influence our revenue, cost base and ability to attract and retain talent.Our key policiesCode of ConductGlobal People StandardsGroup HSEQ policyDiversity, Inclusion &amp; Belonging policy OWN WORKFORCEContinued living wage implementationAdvancing living wage implementation across our industry is a cornerstone of our social sustainability strategy and a key action to improve working conditions globally. By paying a living wage and helping our people grow, we can improve their quality of life. And in turn, we believe this leads to greater engagement, pride and quality in the work they do. We believe that paying living wage is not just good for our people, it is good for society and business too. When people earn a wage that meets their everyday needs, it supports not only their cost of living but also their access to education and a better quality of life for themselves and future generations. This creates stronger, more resilient communities and a more equitable society overall.We have developed a global benchmarking process to assess wage levels across markets and guide our future actions to making living wage a reality for more of our placemakers.In 2025, we expanded our living wage assessments to all countries where we operate, building on the global benchmarks established in 2024. These assessments provide a standardised basis for constructive dialogue with customers, suppliers, and unions to address wage gaps. To accelerate progress in closing living wage gaps in 2025, we continued expanding the Living Wage Playbook, giving countries a clear process to assess, plan, and take action. Finally, we introduced complementary sustainable income initiatives – focused on sufficient working hours and financial wellbeing – to help ensure placemakers can earn a living income from a single employer and strengthen their financial wellbeing now and in the future.Collaboration with external partners Our key challenge around living wages is that – as a low margin business – we cannot absorb the immediate cost impact of moving our placemakers fully to living wage levels. Therefore, a key element of our efforts is collaboration with relevant partners across the industry to drive progress. These include the Living Wage Foundation, WageMap, WageIndicator, and other NGOs. Concrete initiatives in 2025 included:Together with WageIndicator – an independent, non-profit organisation that aims to improve labour market transparency for workers, employers, and policymakers worldwide – we continued our work to establish a common understanding of what constitutes a living wage and how definitions and benchmarks vary across countries.WageIndicator operates a global living wage database that enables organisations like ISS to calculate wage gaps across our operations and develop action plans to support the implementation of living wages for all placemakers.In 2024, ISS began a collaborative project with UNI Global Union to improve working conditions, elevate wage standards, and promote fair competition across the cleaning sector in Jakarta, Indonesia. As the project progressed through 2025, UNI Global Union worked with local union partners to identify opportunities to organise workers into trade unions and strengthen social dialogue. This supports the effective enforcement of minimum wage standards across employers in the sector - creating a level playing field and improving outcomes for workers. This project highlights the need for collaboration, broad stakeholder engagement, and a shared vision to create the conditions for the long-term implementation of living wages in Jakarta. Continued efforts with customers and local teams Each country where ISS operates presents unique challenges to the sustainable implementation of living wages. In 2025, we deepened partnerships with customers to co-fund and implement living wages. We will continue to work closely with local teams and customers to highlight the benefits of paying a living wage and to pilot approaches to reduce living wage gaps that can then be scaled within and across countries.Increased engagement with employeesEngagement with our employees is key. In 2025, we expanded access to the MyISS employee experience app to more than 160,000 employees worldwide, enabling better communication, community and feedback opportunities across more than 20 countries. We will continue the rollout until all employees can access the platform on demand.Targets and progress ISS has not set a formal, time-bound living wage target, but we remain firmly committed to advancing living wage practices across our industry. Our 2025 baseline assessment shows that ISS pays all placemakers above the living wage estimate in 14 countries, while some placemakers are paid below the estimate in the remaining 14 countries. Living wage implementation– status14 countriesAll placemakers paid at least a living wage14 countriesFurther action required to achieve living wages for allLiving wage is determined for each country using data from WageIndicator (WI) – an independent, non-profit organisation that collects and validates wage and cost-of-living information globally through online surveys, desktop research, price monitoring and nationally based data collectors. Data is continuously being developed and updated to reflect current market data. In the 2025 living wage assessment, the October 2024 WI metrics have been applied. Due to inherent limitations in the scope and granularity of these data, the living wage indicator should be considered an estimate.ISS applies the “Typical Family – highest” estimate within the WI database, reflecting a household of two adults and two children, adjusted for local fertility rates and the number of earners per household. This estimate is based on the median cost of relevant components and is considered the most representative benchmark for ISS’s workforce.For each country, the “Typical Family – highest” benchmark is compared with the wage of the lowest-paid placemaker. A country is considered aligned with ISS’s living wage standard when the lowest-paid placemaker’s wage meets or exceeds this benchmark.Accounting policyHealth, safety and wellbeingOur people are our most valuable asset, and their health and safety remain our highest priority. We are continually strengthening our organisation and improving our practices to drive an even stronger safety culture.At ISS, the safety and well-being of our people are fundamental to our operations. While accident and injury rates have remained stable, they have continued to exceed our risk appetite. In response, in 2024, we conducted a comprehensive evaluation of the challenges and opportunities surrounding workplace safety, which included a health, safety &amp; environment (HSE) audit, analysis of 71,000 survey responses, interviews with country managers, and more than 110 focus groups.The assessment highlighted significant opportunities to strengthen physical and psychological safety, harmonise safety behaviours globally, and introduce a shared language for safety. Specifically, the insights made it clear that our people needed:A consistent and memorable set of behavioursA common language for talking about safetyA framework that applies to every role, from placemakers to leadershipStronger psychological safety and empowerment to speak up.These findings served as the primary catalyst for creating a refreshed, unified and recognisable safety identity: Creating SAFE Spaces Together– reinforcing physical and psychological safety and ensuring that our safety initiatives address real concerns and deliver tangible improvements.Creating SAFE Spaces TogetherThis new safety identity programme launched in May 2025 and is our commitment to fostering a culture where safety, collaboration and accountability drive success. It is a unique ISS behavioural safety programme introducing updated standards, central guidance and training.The programme directly supports ISS’s mission – “We make space for people and businesses to thrive” – and embodies our core value of “Responsibility.” It establishes four clear behavioural pillars designed to foster a unified safety culture and transition ISS from a rules-based approach to one focused on behavioural safety:Speak openlyAct safelyFocus on learningsEngage with others“SAFE Spaces” is intentionally dual in meaning: as a business we create physically safe spaces providing safe environments for people to work, and, through our behaviours, we foster psychologically safe spaces where everyone feels confident to speak up, disagree openly, and raise concerns without fear of reprisal.By embedding these behaviours into our daily operations, we aim to create safer environments for everyone - our employees, subcontractors, customers, and their end-users.We are at the outset of our safety culture transformation journey. Over the coming years, these behaviours will be instilled at every level of the organisation, from the EGM and senior leaders to the placemakers delivering our services.What does SAFE stand for?Health, safety and wellbeingESRS S1: Working conditions (Health &amp; Safety) Material negative impacts and risksOur services are generally not hazardous to our placemakers. Yet certain service performance environments, e.g. working at heights or working with electrical installations, as well as services that involve repetitive or in-ergonomic movements and positions, have a higher risk of causing accidents and injuries that can negatively affect the physical and mental well-being of our placemakers. If not managed, these impacts may lead to higher absenteeism, higher employee turnover and damage to our employer reputation affecting our ability to attract and retain our workforce, and ultimately affecting our financial performance.Our key policies Group HSEQ policy Global People StandardsOWN WORKFORCEFramework and policyThe Group HSEQ policy provides our commitment and approach towards systematically improving our health and safety, environment and quality practices across the organisation, e.g. through engaging with employees and subcontractors (whom we hold to the same standards we set for ourselves). It is supported by our HSEQ Management System Manual, which was recertified against ISO 9001, 14001 and 45001 in June 2025.Over the past two years, we have simplified and strengthened our HSEQ approach, refreshing all related policies and standards. Our management standards represent the minimum controls required in every country to prevent harm to people and the environment. By addressing the specific hazards and risks associated with the diverse industries and customer environments, where we operate, these standards ensure a consistent global approach to managing safety. At the core of our approach to managing health and safety is the dedicated specialist Health and Safety resources at Group and local level. They are the catalysts responsible for bringing our safety agenda to life, actively planning and executing relevant actions.To drive continuous improvement, our key actions rest on due diligence processes detailed in the Group HSEQ Management Manual and supporting standards. Simple in its essence, our standardised risk registers – maintained down to site level – compiles knowledge of hazards, risks, and controls. This information directly informs our risk assessments and enables us to develop specific procedures for higher-risk environments. These risk registers are continuously updated through feedback and lessons learned from root cause analysis of incidents.Key actionsCreating SAFE Spaces togetherIn May 2025, we launched our new safety identity programme as described above. This initiative introduced clear central guidance, updated standards, and a comprehensive training programme. Implementation plans are underway across our operations, aiming at full compliance with these new standards within the next 12 months.Driving awarenessDriving safety awareness is fundamental to building a strong safety culture. We actively promote safety throughout the organisation by implementing targeted initiatives. Central to these are our mandatory and voluntary safety training programmes for all employees, delivered primarily via our e-learning platform, MyLearning. In addition, we distribute regular Global HSE newsletters and run awareness campaigns, such as the Global Safety Week Campaign.Daily engagement with frontline teams is equally vital. We facilitate this through structured programmes including daily ‘Team Board’ meetings, mandatory safety moments, frequent Safety Walks at key account sites, our annual safety climate survey, and the formation of safety committees established under various legal frameworks.Speak upA cornerstone of our “Creating SAFE spaces together” programme is fostering an environment where employees can speak openly about safety, actively challenge unsafe behaviours and conditions, and do so without fear of retaliation.Additionally, concerns can be reported confidentially and anonymously through our organisation-wide whistleblower channel, Speak Up. In 2025, 16 reports concerning health, safety, and environmental issues were submitted via this channel (2024: 16). For further information on our whistleblower channel and Speak Up policy, see Corporate culture, p. 97. Safety climate surveyIn 2025, we conducted our second annual Safety Climate survey, engaging the entire global ISS workforce – from senior leadership to frontline placemakers. Building on insights from the 2024 survey, we targeted improvements in our lowest-scoring safety culture drivers, with the 2025 survey focusing exclusively on these areas.The initial roll-out of “Creating SAFE spaces together” and increased focus on safety culture has already yielded positive outcomes. Our objective is to demonstrate continuous year-on-year improvement through ongoing safety culture surveys.Commitment from Board and senior leadershipOur dedication to safety is embedded at the highest levels of governance, with the Board of Directors (Board) demonstrating its commitment through the annual “Chair’s Safety Award”. This prestigious award, presented by the Chair at the Group’s annual leadership conference, recognises the country that has achieved the best safety performance over the past year.Furthermore, new Board members are introduced to our safety culture and programme via Health &amp; Safety e-learning as part of their induction. This training equips them with essential knowledge of our safety culture and policies, although completion is not formally assessed or verified.Moreover, in 2025, we introduced new Health &amp; Safety STIP targets for the Executive Group Management (EGM) and country managers, establishing clear accountability for safety performance at the highest level of senior leadership. Global legal compliance systemIn some instances, local regulations exceed the minimum requirements set by our HSEQ standards. To ensure a consistent identification and management of such additional local requirements, we implemented a global online legal compliance system in 2025. This platform offers access to current legislation and provides timely, consistent updates on new and emerging regulation. As a result, we remain informed of regulatory changes and are able to assess the impact to our business and our customers. Where legal requirements exceed ISS minimum standards, these can be added to the Global standards as local amendments. The proactive approach can bring assurance to our customers, that their portfolio is managed in compliance with prevailing regulations.Audit assurance programmeTo enhance governance and transparency, we have redesigned our internal audit assurance programme. Countries Heads of HSEQ now conduct self-assessments against both Group and local standards, which are subsequently validated by the Group HSEQ assurance team. To expedite validation and strengthen confidence in the results we have expanded the Group HSEQ assurance, increasing the coverage of validation audits from a minimum of 30% of countries annually to 100% for the next two years, effective January 2026.Targets and progressISS has not set formal, time-bound targets for fatalities and serious injuries. Fatalities and serious injuries related to our work activities are never acceptable. Consequently, we are cautious about setting specific targets in this regard, as doing so could imply an acceptance of some level of unsafe practice. On the other hand, we recognise that the absence of clear targets may fail to drive the behavioural change for continuous improvement. Accordingly, we define LTIF levels above 2.5 for the Group as “high”, while our unwavering objective remains zero fatalities and serious injuries. While no formal targets have been set, the purpose of our key actions and initiatives is to drive improvements in accident and injury rates. We track our HSE performance using a range of non-financial KPIs, including LTIF (Lost Time Injury Frequency), to monitor and assess our operational safety performance. Recognising the need for better HSE data and reporting, we invested significantly in 2025 to upgrade our Global HSE platform and hired a dedicated HSE BI Analyst. These enhancements provide greater system access, stronger governance, and more robust data analytics. In 2025, we were deeply saddened by the loss of two placemakers in fatal accidents whilst at work. Both internal and external investigations confirmed that, although these incidents occurred at work (and are therefore classified as work-related) neither was caused by activities within our defined scopes of work. Following any incident, we always review our HSE management system rigorously, leveraging lessons learned from investigations to reinforce our HSE standards and strengthen operational controls. For the most serious incidents, the Group CEO personally leads a Global Safety stand-down with all Country Leadership Teams, ensuring that corrective actions are systematically implemented across all country operations.Equal treatment and opportunitiesReflecting our Employee Value Proposition (EVP), at ISS we want to nurture an environment where everyone can be their authentic true selves and be valued for exactly who they are – no matter their age, gender, physical or mental health, cultural background or sexual orientation. As part of this, we want to give people the opportunity to make an impact on their own personal development.Our approach Our Diversity, Inclusion and Belonging (DIB) efforts are essential to bringing this to life. We actively promote and advance DIB across the organisation through dedicated resources and targeted initiatives. At its core, our DIB agenda addresses discriminatory practices and behaviours and reflects a deliberate commitment to avoiding any negative impact on our placemakers. It also strengthens our access to talent by positioning us as a responsible employer that both believes in and lives our EVP. Upskilling is one of the strongest drivers of social mobility, enabling employees the opportunity to realise their career aspirations and progress into higher-paid, more fulfilling roles. At ISS, we are committed to the continued delivery of recognised qualifications across service lines and countries, focusing on training that drives career progression both within and beyond ISS. Through our recognised qualifications programme, we have committed to providing 350,000 placemakers and their families with recognised qualifications by 2030 (total accumulated target). Framework and policies Our approach to equal treatment and opportunities is anchored around a set of red lines following from our value-based principles that define minimum behaviours and requirements that mitigate negative impacts combined with behaviours and actions aimed at driving positive impact. Our Group People &amp; Culture function is overall responsible for our people agenda with a dedicated sub-function, Group Diversity, Inclusion &amp; Belonging, responsible for our diversity, inclusion and belonging:Setting and driving minimum requirementsDefining and executing actions and initiativesEngaging with stakeholdersEnsuring equal treatment and opportunities is part of our people agenda and rests on the same foundation for minimum requirements as our other people related topics, including our mandatory training programme for our Code of Conduct, see described on p. 97. Our Code of Conduct and Global People Standards prohibit discrimination and harassment, including discrimination based on cultural background and ethnicity, race, age, gender, gender identity, disability, sexual orientation, religious beliefs, language and education or other characteristics such as professional skills, working style, location and life experiences. Further, our Global People Standards prescribe equal opportunities as a principle to be respected in regard to recruitment, compensation, access to training, promotion, termination, and retirement.Our Diversity, Inclusion &amp; Belonging policy provides a common global framework and governance to support our commitment to a global diversity, inclusion and belonging agenda. It promotes and drives a culture that actively values diversity and inclusion at all levels of the organisation and provides an environment of equal opportunity.Equal treatment and opportunitiesESRS S1: Equal treatment and opportunity for allMaterial positive and negative impacts and risks Through our recruitment, promotion, remuneration and people-management practices as a large global employer, we can positively impact equal treatment and opportunity by providing fair access to employment, development and career progression to diverse employees, including less robust or vulnerable groups, thereby supporting their economic security and social mobility. Conversely, if these processes are biased or inconsistently applied, they can lead to discrimination in hiring, pay and advancement, undermining the rights and wellbeing of affected employees and contributing to broader societal inequities. Such shortcomings also generate risks for us in the form of lower employee engagement and retention, reduced innovation, potential legal and regulatory actions, and reputational damage, which may in turn affect productivity, our ability to attract talent, and our financial results.Our key policiesDiversity, Inclusion &amp; Belonging policyCode of ConductGlobal People Standards OWN WORKFORCEKey actionsOur focus on DIB is centred on five dimensions: Generation and Age; Pride; Gender Balance, Abilities and Cultures; and Race and Ethnicity. For years, we have consistently implemented targeted DIB actions across all our countries to promote the themes within each of the five dimensions. The driving force behind these initiatives is our dedicated Employee Resource Groups (ERGs), established for each dimension. These groups serve as forums for sharing and addressing topics and issues of particular relevance to their communities, while also providing strong platforms for raising awareness and sharing knowledge across the organisation. Each ERG is sponsored by at least one Executive Group Management (EGM) member and is run by volunteer employees.To further support our work across the five dimensions, we partner with organisations such as The Valuable 500, Tent, the All4Youth Alliance, Workplace Pride, the ILO, the LEAD Network, and the Diversity Council in Denmark.In 2025, we continued driving our inclusion and belonging agenda through concrete DIB activities. Examples of 2025 ERG activities are provided in the boxto the right. Gender balance We strongly believe that diversity, including gender balance, is a key driver of innovation, improved organisational performance, and better service to our customers.Across our global workforce, gender representation is broadly balanced at around 50/50, with women representing a majority in most countries. In parts of the Asia &amp; Pacific region, however, our highly people-intensive security operations remain male-dominated due to cultural factors. As a result, these operations offset what would otherwise be a female-skewed global workforce, bringing overall representation closer to balance.In 2025, we continued to focus on bringing more women into corporate leadership roles through binding year-on-year progress targets and tailored learning and development programmes. We continue to strengthen our succession and mentoring programmes to accelerate change. Partnering with external expert organisations, we bring the best practice into action to ensure a gender balanced future for us at ISS.Targets and progressCorporate leadership gender balance In management and leadership roles, we recognise the importance of female role models and the value of diverse competencies and perspectives. To support this, we have set a target of achieving a minimum of 40% gender representation in corporate leadership by 2026. This target is supported by positive actions outlined in our Diversity, Inclusion and Belonging policy, including the identification of female candidates for shortlists in vacant corporate leadership positions. At 31 December 2025, female representation was 36% (2024: 35%).Recognised qualificationsThrough our Recognised qualifications programme, in 2022 we pledged to provide 100,000 placemakers and their families with recognised qualifications by 2025. As our initial target has already been exceeded, we have increased our target to provide an additional 250,000 placemakers and their family members with recognised qualifications by 2030, taking the total target to 350,000 by 2030.Accounting policyRecognised qualificationsis defined as a social mobility benefit offered to our placemakers, providing them – and by extension their families – with formally acknowledged skills and credentials that support personal development.A recognised qualification is generally achieved, registered, and awarded through our Learning Management System (LMS). A qualification is recorded in LMS when a placemaker successfully completes an approved training session. The annual number of recognised qualifications is determined by aggregating all completed and recorded training sessions in the system for the reporting period. ERG activities 2025Generation and agePartnering with secondary schools and various NGOs, ISS Hong Kong continued its engagement in the SHINE@ISS programme, which offers training, career opportunities, and mentoring support to young people with special educational needs. Additionally, our global ERG supported various mentoring programmes offered by our partners, such as All4Youth, and created useful management guides for our first-line managers.PridePartnering with Workplace Pride, we continued to support Pride and LGBTQIA+ inclusion through various activities. We also supported our country organisations in the review of work policies, with the aim of ensuring that they are inclusive and provide equal opportunities for our LGBTQIA+ colleagues.Gender balance We continued collaboration with external partners such as the LEAD Network and the UN (Women Empowerment Principles) to share best practices and strengthen accountability. AbilitiesPartnering with Mobility Mojo, we continued to encourage ISS Group, country organisations, and customers to complete Accessibility Assessments and improve workplace accessibility. We are proud to be the first workplace ever to achieve a Platinum score for both our HUB office in Warsaw and our Shared Service office in Gdańsk, Poland. We also launched a dedicated Inclusive Workplace SharePoint site, serving as a central repository for key information, guides, and tools to support accessible and inclusive offices.Cultures, race and ethnicityWe continued our ERG-led, interactive global online sessions, enabling colleagues across the organisation to be visible and engage in discussions on equal opportunities at ISS. In addition, we advanced our Inclusive Workplace global initiative, which aims to recognise all employees and create inclusive workplaces for everyone.OWN WORKFORCE AND END-USERSData privacyAs one of the largest employers in the world providing services to thousands of customers globally, ISS processes personal data on a daily basis. As a responsible employer and service provider, ISS is committed to processing personal data securely and efficiently across all its activities. Protecting the integrity of personal data, whether of our employees, customers or their users is of the utmost importance to ISS. Given the scale and global reach of its services, ISS manages a significant amount of personal data, including sensitive information for employees (such as in HR and payroll systems) and, where required, end-users (for example, contact details and food allergy information in specific service areas). However, the majority of end-user personal data processed is not highly sensitive, and the majority of our core services do not require processing of end-user data. ISS manages personal data through a comprehensive three-line defence model: 1) the global IT security team prevents unauthorised external access; 2) the Legal data privacy team establishes and oversees internal protocols; and 3) the P&amp;C organisation develops and manages people processes.Data Protection Managers are appointed in every country of operation to provide guidance on data processing, ensure effective mapping and escalation for data breaches, and document and update processing activities in OneTrust, the group privacy management system.Data privacyESRS S1: Other work-related rights (Privacy) (employees)Material riskWith more than 325,000 employees globally, we process extensive personal and employment-related data about our workforce as part of HR, payroll and operational systems. Inadequate protection of these data exposes us to risks of data breaches, non-compliance with labour and data protection laws and employee grievances. Such events can undermine employee trust and engagement and result in regulatory penalties, claims for damages, higher compliance and remediation costs, and potential disruption to our operations, all of which may adversely affect our financial performance and employer brand.Data privacyESRS S4: Informations-related impacts for consumers and/or end-users (Privacy) Material riskIn delivering our services, we interact daily with millionsof end-users and often process their personal data, eitherunder contract or as an inherent part of our service delivery.If our data handling practices, IT systems and third-partyarrangements do not ensure robust privacy and security,there is a risk of unauthorised access, misuse or loss ofpersonal data, which can harm individuals’ privacy and trust.For us, such incidents can lead to operational disruptions,regulatory investigations and fines, remediation andnotification costs, litigation, and reputational damage,potentially affecting customer relationships, future contractawards, and our overall financial performance.Our key policiesData &amp; AI Ethics policyGroup Data Protection policyGroup Information Security policy Speak Up PolicySupplier Code of Conduct Supply Chain policySupply Chain &amp; Procurement policyDMA and IROsBased on our Double Materiality Assessment (DMA), data privacy has been identified as material topics for both our employees and for consumers/end-users (see p. 54). However as our our data privacy policies, governance framework, and personal data management practices are applied consistently across both groups, both are disclosed in a single, combined section. PoliciesData privacy, data ethics, and information security are integral to daily operations at ISS. We operate within the framework of the Data Ethics &amp; AI Policy, Data Protection Policy, and Group Information Security Policy. These are supported by the Group Data Privacy &amp; Legal Compliance team and the Group Information Security function, along with local Data Protection and Information Security Managers in each country where ISS operates. When services require access to end-user data, ISS collaborates with customers to confirm that purpose, access, and retention are appropriate and legal, while expectations for third parties are managed through Supply Chain &amp; Procurement policies. The Data Ethics &amp; AI Policy, aligned with the Charter of Fundamental Rights of the European Union, encompasses principles on self-determination, human dignity, responsibility, equality and fairness, progressiveness, diversity and inclusion, and accountability. It applies organisation-wide to employees as well as suppliers and business partners with access to data on behalf of, or in collaboration with, ISS.The Data Protection Policy, owned by the Group Legal function, requires adherence to the principles of the EU General Data Protection Regulation, and to higher standards where mandated by local law, including data protection, transfer of personal data, data breach management, training, and assurance. The Group Information Security Policy ensures IT ecosystem integrity and prevents unauthorised access through an information security management system aligned with ISO27001:2022 and documented organisational, personnel, physical, and technological controls.Processes to remediate negative impacts and channels for employees to raise concerns Procedures are in place for handling and managing personal data, including incident management for data breaches, notifications to affected individuals (either employees or customers), supporting data subject access requests, and implementing corrective actions.Concerns can also be raised via the whistleblower channel, Speak Up, available organisation-wide and for external third parties, including end-users, though typically end-users raise privacy concerns through their employer (our customer). In 2025, there were 11 reports via this channel regarding data protection concerns (2024: 5). For more details on our whistleblower channel and Speak Up policy, see Corporate culture, p. 97. Key actionsISS reinforces governance around data processing and information security, alongside comprehensive training activities. Data Protection Managers support ongoing data mapping, breach management, and documentation in the global privacy management system. Mandatory training in data protection and information security is assigned in our digital Learning Management System based on role and risk exposure (notably within HR, IT, Commercial and Operations teams, as well as people leaders) and is retaken annually. Training completion rates are tracked to ensure effectiveness. Our information security operations are managed by a dedicated central team within our Global IT function, operating our information security management system, globally. Information security training is mandatory for over 40,000 employees.Targets and progressWe have not set formal targets related to data privacy for either own workforce or consumers and end-users. Instead, our focus is on ensuring full adherence to our policies and governance standards. Our data protection framework and controls are designed to meet relevant legal requirements and prevent breaches, thereby minimising potential negative impacts risk.Performance is monitored through policy adherence, completion of mandatory data protection and information security training for relevant roles, incident management processes, corrective actions, and customer assurance activities where applicable. We actively track training progress, and our statistics show strong coverage across our workforce. Because most end-user data is processed under customer instructions and embedded within customer-specific controls, establishing quantitative targets is not considered relevant. Our priority remains maintaining robust compliance and consistently upholding high standards of data protection across all operations.SUPPLIERS AND SUBCONTRACTORSWorking conditionsAs a result of our strategic choice to primarily self-deliver our services, our business model is centred around our own workforce. Yet, we still rely on a robust supply chain for goods and services associated with our service performance.Our supply chain can largely be split in two categories. One part is the traditional supply chain that supplies consumables, goods and equipment needed in our own service performance such as manufacturers of cleaning detergents and equipment, uniforms and food producers. The other category is our subcontractors that generally perform services of a same or similar nature as our own facility services. In the following the term “suppliers” is used to collectively refer to suppliers and subcontractors, unless otherwise specified.In engaging with our value chain and managing IROs, we do not distinguish between the two supply chain categories, but we believe that our ability to drive impact is more fluent or intrinsic in regard to subcontractors. This is because we understand and acknowledge the context of our subcontractors as colleagues within the facility service industry and therefore often exposed to similar IROs as we are. On the other hand, workers in the traditional supply chain category are exposed to typical impacts associated with their respective industry and geography.This materialises in the material impacts identified for our supply chain workers in relation to working conditions, including occupational Health &amp; Safety, which is addressed on p. 68, and other work-related rights, which is addressed on p. 77.PoliciesOur Supplier Code of Conduct and our Supply Chain Policy specify the minimum requirements that all suppliers must adhere to. These include standards on working conditions, including health and safety, equal treatment and human rights. Suppliers comply either by signing up to the ISS Supplier Code of Conduct or by having own standards and policies in place that meet at least the same standard as ISS.It also defines our expectations that suppliers operate in line with international standards such as the UN Guiding Principles on Business and Human Rights.In our Supplier Code of Conduct, which is referenced in our standard terms and conditions, we retain the right to terminate our business relationship with suppliers that do not comply with our requirements. Key actionsWe believe that our key contribution towards supply chain workers is achieved by setting a positive example through our own people practices and by pushing minimum standards or red lines for supplier behaviours. This helps to protect workers in the value chain against negative impacts, but also provide encouragement to suppliers to adopt practices that can improve working conditions and create positive impacts.While we strive to uphold high standards, our business relationships with suppliers may still indirectly contribute to negative impacts on supply chain workers. Our actions to address these potential indirect negative impacts are centred around supply chain due diligence and assurance practices deployed through our global Supply Chain &amp; Procurement function.Our global procurement approach does not currently include programmes specifically designed to generate positive impacts for supply chain workers.The policies described above are supported by a detailed set of internal procurement standards, setting out requirements that our procurement and supplier engagement process must follow.Working conditionsESRS S2: Working conditionsMaterial negative impacts and risks Our use of suppliers and subcontractors can contribute to situations where workers in our value chain face low wages, excessive hours or unsafe conditions if our purchasing and oversight practices do not adequately promote safe and fair working conditions. This can negatively impact the health, safety and livelihoods of value chain workers.At the same time, weak labour standards in our value chain create risks of supply disruptions, legal liabilities, customer and investor scrutiny and damage to our brand, which can affect our ability to win and retain contracts, increase compliance and remediation costs and ultimately impact our financial performance and access to certain markets.Our key policiesSupplier Code of Conduct Supply Chain policyRisk assessment and vetting of suppliersA core element of our approach is the risk categorisation of our suppliers. The assessment considers the type of goods and services and the environment in which they are delivered as well as geographical risks and potential customer impact. Based on these criteria suppliers are classified as high, medium and low risk, which determines the activities to be undertaken during each supplier lifecycle phase, i.e. vetting, contracting, on-boarding, operations and off-boarding. Except for certain very low risk categories such as legal fees, road fees, taxes and utilities, all suppliers are subject to vetting requirements. This includes a supplier self-assessment covering among others acknowledgement of compliance with our fundamental policies, local law and regulations, respect for human rights, labour law rights and fundamental freedom conventions.Self-assessments are reviewed by a dedicated ISS supplier vetting team that raises any identified concerns to Supply Chain &amp; Procurement at local or Group level for decision on required remediating action or supplier rejection. Periodic reassessment is performed with high-risk suppliers being reassessed annually. In 2025, approximately 1% (2024: 1%) of potential new suppliers were rejected due to non-compliance with our requirements.Actions throughout the supplier life cycleAs part of the contracting phase, all suppliers are required to formally sign up to the ISS Supplier Code of Conduct.On-boarding covers training and work permit requirements. Training requirements distinguish between legally required training applicable to all suppliers and risk-based training applicable to medium- and high-risk suppliers. Where service performance involves high-risk services at customer sites, mandatory training of the supplier and its personnel is conducted in regard to site-specific Health &amp; Safety requirements to mitigate potential negative Health &amp; Safety impacts on supply chain workers.As part of our ongoing operating activities, audits are performed through risk-based reviews by Group Internal Audit, which may include testing of selected suppliers, and through independent third-party supplier audits. In selecting the sample and determining the audit method, the type of goods and service performance is considered. For example, independent third-party audits are required in regard to GDPR and cyber-security for suppliers handling confidential or personal data.Incident management is also an integral part of all supplier relationships, ensuring that potential impacts on supply chain workers are identified, addressed and actioned with the relevant supplier.Off-boarding activities are aimed at ensuring continuity of operations and proper handling of sensitive or confidential information when supplier relationships expire.Group Internal Audit (GIA)Our baseline audit programme conducted by GIA provides internal assurance on the application and effectiveness of key elements of our supplier vetting and contracting requirements. For further details, see p. 98.Speak UpOur process for managing concerns raised by supply chain workers follows the principles of our Speak Up Policy with necessary adjustments to involve relevant supply chain member in investigation and remediation process. The fundamental safeguards of the policy in regard to non-retaliation and confidentiality also apply to concerns raised by supply chain workers.Through our commitment to the UN Guiding Principles on Business and Human Rights and our Supplier Code of Conduct, we also promote the establishment of suppliers’ own channels through which supply chain workers can raise concerns. For details on our Speak Up Policy and process, see p. 98. In 2025, we did not receive any reports (2024: no reports) of severe human rights issues in our supply chain.We do not have an established framework for providing support in or to remedial action for negative impacts to supply chain workers, but we may on an ad-hoc basis offer for example insights or access to key internal resources as part of remediation. Ultimately, we do however retain our right to terminate suppliers that do not adequately address appropriate remediation actions.Targets and progressOur actions to mitigate negative impacts to supply chain workers described above are applicable across our operations and the metrics used to track their effectiveness are considered appropriate. We have therefore not set, and do not currently plan to set, specific targets in this area.SUPPLIERS AND SUBCONTRACTORSForced labour and child labourWorking across industries in a diverse and large value-chain there is a need to uphold and enforce safeguards on basic work-related rights such as child and forced labour, particularly where such industries are people intensive or have known displays of violations.The latest International Labour Organisation (ILO) reportsidentify child labour as predominantly centred around agriculture whereas forced labour is mostly present within the industry sector and the service sector.While we have not identified concrete incidents in relation to child labour or forced labour within our value chain, we recognise its generic risk character and are committed to upholding and promoting human rights, including requiring our selected suppliers to commit to the same standards as ourselves. PoliciesOur Supplier Code of Conduct and our Supply Chain Policy specify the minimum requirements that all suppliers and subcontractors must acknowledge and adhere to, including defining our expectations that suppliers operate in line with international standards such as the UN Guiding Principles on Business and Human Rights. Human trafficking, forced labour and child labour are explicitly addressed in both the Supplier Code of Conduct and the Supply Chain policy, and require suppliers to establish and maintain due diligence processes for these severe human rights risks.For further details on our Supplier Code of Conduct and our Supply Chain policy, see p. 75.Key actionsOur approach to managing our supply chain, including IROs related to supply chain workers, comprise several elements, the core of which are supplier risk assessment and vetting, training activities, and supplier audits as described in Working conditions (suppliers and subcontractors), p. 75. Targets and progressWe have not set formal targets related to forced labour and child labour. However, we strive for full adherence to our policies.Forced labour and child labourESRS S2: Other work-related rightsMaterial risks Our diverse and global value chain spans industries and geographies where basic work-related rights, including the prohibition of child labour and forced labour, may be at higher risk of violation, particularly in people-intensive sectors or regions with weak enforcement. If our supplier selection, contracting and monitoring do not sufficiently prevent and address such abuses, we face the risk of being linked to severe human rights violations affecting workers’ safety, freedom and dignity. This can trigger legal and regulatory consequences, customer and investor pressure, costly remediation efforts and reputational damage, potentially leading to the loss of business, exclusion from tenders and increased costs associated with tightening controls and changing suppliers.Our key policiesGlobal People StandardsCode of ConductSupplier Code of ConductSupply Chain policy METRICSSocial dataIn this section:1 Characteristics of our employees2 Characteristics of non-employees 3 Collective bargaining and social dialogue 4 Diversity5 Adequate wages6 Persons with disabilities 7 Training and skills development8 Health &amp; Safety9 Remuneration1 Characteristics of our employeesEmployees by region(number)20252024Northern Europe 62,384 19%65,042 20%Central &amp; Southern Europe 110,474 34%106,218 33%Asia &amp; Pacific 127,338 39%125,208 38%Americas 24,452 8%28,376 9%Other 1,880 0%1,639 0%Total326,528 100%326,483 100%By full/part timeFull time 256,006 78%257,966 79%Part time 70,522 22%68,517 21%By typePlacemaker 304,277 93%304,913 93%Support staff 22,251 7%21,570 7%Employees by contract type and gender(number)MaleFemaleTotal2025Permanent 146,656 138,743 285,399 87%Temporary 13,802 14,310 28,112 9%Non-guaranteed hours 6,5326,485 13,0174%Total 166,990 159,538 326,528 100%2024Permanent 151,334 137,852 289,186 89%Temporary 12,880 14,893 27,773 8%Non-guaranteed hours 4,122 5,402 9,524 3%Total168,336 158,147 326,483 100%At 31 December 2025, no employees were reported in the “Other” or “Not reported” categories (2024: None).Accounting policyPeople data is generally recorded and reported from people and/or payroll systems in countries.Number of employeesare the number of headcounts of full- and part-time, at the reporting date. Full-time employees work a minimum of 30 hours a week. Employees comprise placemakers and support staff. Placemakers provide services directly to customers, while support staff perform management and support functions. Permanent employees hold open-ended employment contracts while temporary employees are engaged on fixed-term contracts. Non-guaranteed hours employees are not entitled to a minimum number of work hours.Breakdown by gender representsthe number of male, female and other. Our consolidation system allows countries to voluntarily report employees that identify as other than male or female. When necessary for reporting purposes “other” employees are allocated as male or female on a pro-rated country basis. In other reporting categories, such as training hours, gender is not a pre-set recording dimension for data privacy reasons and gender breakdowns will therefore often be based on gender distribution assumptions.The turnover ratemeasures leavers (involuntary) and resignations (voluntary) during the reporting period relative to the average number of employees. At ISS, employee turnover is monitored based on leavers and resignations as these are typically driven by factors that we can influence operationally. This metric has also been reported externally as a KPI for many years.1 Characteristics of our employees (continued)Employee turnover(average)20252024Leavers and resignations (ISS KPI)95,40130%106,52332%Leavers, resignations,retirements and deaths99,76731%111,63334%2 Characteristics of non-employeesNon-employees(number)20252024Non-employees 10,096 10,693 Accounting policyNon-employees comprise consultants and temporary workers engaged through temp agencies, typically for short-term support such as for holiday and other absence cover, events or transition support. Non-employees also include self-employed consultants (engaged on a limited basis), mainly to support corporate and management activities. Non-employees are normalised to a full-time-equivalent value using a standard work year of 2,000 hours to provide a comparison base to our own employees. Where headcount and actual hours are not recorded, an estimation is provided based on a spend conversion ratio.3 Collective bargaining and social dialogueCollective bargaining coverage and social dialogueCollective bargaining coverage1)Social dialogue1)(Coverage rate)CountriesEEARegionsNon-EEA countriesWorkplace representationEEA countries0-19%n/aOther n/a20-39%n/an/a40-59%n/aAsia &amp; Pacific Central &amp; Southern Europen/a60-79%n/aNorthern EuropeAmericasn/a80-100%n/an/a1)Disclosures cover countries with at least 50 employees and at least 10% of the Group’s employees.Collective bargaining and social dialogue is influenced by local practices and legislation. We adhere to legal requirements of the markets in which we operate and actively promote the right to collective bargaining. Our European Works Council has for many years been an important partner for social dialogue and engagement.In 2025, 57% (2024: 56%) of our employees across the Group are covered by collective bargaining agreements with Northern Europe having the highest coverage ratio across the regions. Employees in EEA countriesTotal number of employee in EEA countries was 91,894 corresponding to 28% of total employees (2024: 87,984 or 27%). No single EEA country within the Group accounts for more than 10% of the Group’s employees.Accounting policyCollective bargaining coverage and social dialoguemeasures the number of employees covered by collective bargaining agreements relative to the total number of employees at the reporting date. Social dialogue reporting requirements are determined on the basis of Q3 people reporting. Major countriesare those accounting for more than 10% of Group employees. For an overview of employee by countries, see p. 37.4 Diversity Gender balance – Corporate leadership(number)20252024Male 631 64%65165%Female 355 36%35735%Total 986 100%1,008100%Gender balance – Own workforce20252024Total own employees326,528 326,483 Male 51%52%Female 49%48%Total placemakers 304,277304,913 Male 51%51%Female 49%49%Total support staff 22,251 21,570 Male 56%56%Female 44%44%Accounting policyCorporate leadership comprises the Board of Directors, Executive Group Management, their direct reports, Country Leadership Teams and direct reports to those teams at the reporting date. Restatement of 2024 – Gender balance corporate leadershipIn 2025, female representation in corporate leadership for 2024 was restated from 37% to 35% following updated data. Revised data shows 651 males (65%) and 357 females (35%), compared to previously 748 males (63%) and 436 females (37%).Age distribution(%)20252024&lt; 30 years 64,538 20%72,219 22%30-50 years 160,176 49%157,626 48%&gt; 50 years101,814 31%96,638 30%Total 326,528100%326,483100%5 Adequate wagesAll employees are paid at least an adequate wage in accordance with applicable minimum wage or collective bargaining requirements.Accounting policyAdequate wage in a country is determined in one of the following ways: 1) For EEA countriesthe adequate wage level is defined in EU Directive 2022/2041. Until the directive enters into force the adequate wage level shall equal (i) the applicable minimum wage set by law or collective agreement or – if that does not exist – (ii) the adequate wage benchmark from a neighbouring country with a similar socio-economic structure or 50% of the gross average wage of the country.2) For non-EEA countries:a. the wage level established in any existing international, national or sub-national legislation, official norms or collective agreements, based on an assessment of a wage level needed for a decent standard of living; b. if that does not exist, any national or sub-national minimum wage established by legislation or collective bargaining; c. if that does not exist, any benchmark that meets the criteria set out by the Sustainable Trade Initiative (IDH) (Roadmap on Living Wages - A Platform to Secure Living Wages in Supply Chains), including applicable benchmarks aligned with the Anker methodology, or provided by the Wage Indicator Foundation or Fair Wage Network, provided the primacy of collective bargaining for the establishment of terms and conditions of employment is ensured.6 Persons with disabilities Persons with disabilities(number)20252024Persons with disabilities9,4697,092of total employees3%2%Legal restrictions and privacy concerns are considered to significantly impact the accuracy and completeness of reporting.Accounting policyPersons with disabilities are defined as persons who have long-term physical, mental, intellectual or sensory impairments which in interaction with various barriers may hinder their full and effective participation in society on an equal basis with others. The metric is calculated relative to the number of employees at the reporting date. Privacy regulation, including GDPR, may hinder or impair the possibility to collect and store information necessary for reporting purposes. Furthermore, information is to a large extent dependent on self-declaration by employees, which is a personal privacy matter. At ISS, we intend to provide safe and inclusive environments for supporting transparency on disabilities, but fully accept and support that this is a personal right and decision of each employee. Consequently, the reporting on disabilities is associated with significant uncertainty.7 Training and skills developmentPerformance reviews20252024(appraisals per headcount)PlannedPerformedPlannedPerformedMale 0.55 0.46 0.49 0.37 Female 0.60 0.51 0.54 0.40 Total 0.58 0.48 0.51 0.39 Training hours20252024(number)Total hoursAvg. peremployeeTotal hoursAvg. peremployeeMale 2,125,846 12.9 2,170,267 12.6 Female 1,528,789 9.8 1,419,014 8.9 Total 3,654,63511.4 3,589,28110.8 The difference in training hours between males and females is driven by India that provide above Group average training hours to employees with a significant overweight of male employees in India. Not all training hours are recorded by gender due to GDPR. Consequently, not recorded training hours are allocated on a pro-rata basis by country. Accounting policyPerformance reviews cover career and performance reviews that form part of a formalised appraisal framework mandated by for example Group or local policies. Metric is calculated relative to the average number of employees. Training hoursincludes all training activities for ISS employees related to their employment with ISS, whether conducted during work hours or paid by ISS. This covers classroom, on-site, online, or at home-based training, including preparation time and exams. Training hours are recorded in learning and development systems or calculated based on participation data, and the average is calculated relative to the average number of employees.4 Diversity (continued)8 Health &amp; SafetyLost work days and work-related accidents20252024(number)EmployeesNon-employeesEmployeesNon-employeesLost work days 45,411 - 41,216 - Work-related accidents, total 3,836 20 3,916 29 Work-related accidents, rate 6 1 6 1 Hereof: Fatalities 2 - 1 - Occupational illness cases 102 - 97 - Lost Time Injury Frequency (LTIF) (incident frequency)20252024LTIF3.0 2.9 Accounting policyLost workdayscounts the number of calendar days where an employee is incapable of working as a result of a work-related accident. Work-days are counted in full days and does not include the day of the accident or incident and ends with the last full day of non-work for ISS. We have for many years internally reported on lost work hours, which follows a similar principle, but does not count weekends or unscheduled work days. Where relevant, conversion from lost work hours to lost work days is done at a factor of 4.3 hours per day. Health &amp; Safety data is recorded in our dedicated Health &amp; Safety management system “Velocity”.Work-related accidents(recordable) comprise fatalities, lost-time injuries, permanent total disabilities, restricted work cases, medical treatment cases and occupational illness cases (except for non-employees and contractor employees). The rate of work-related accidents (recordable) is calculated relative to the total exposure hours and multiplied by 1,000,000. Total exposure hours for our own employees are recorded or calculated as actual work hours from time and attendance systems, people management systems and payroll systems. Total exposure hours for non-employees are calculated by multiplying the number of non-employees with a standard work year of 2,000 hours.Fatalitymeans a work-related incident or work-related ill health leading to the death of an employee, temporary worker, agency worker and contract personnel and personnel of contractors delivering our services and working under our instruction authority.Lost Time Injury Frequency(LTIF)is calculated as the number of work-related injuries or illness that result in work incapability over and above the day the incident occurred, relative to total exposure hours and multiplied by 1,000,000. The calculated numbers includes employees, non-employees and contractor employees. 9 RemunerationPay gap and remuneration ratio20252024Gender pay gap, %(4)%(4)%CEO pay ratio, times 146 112 Gender pay gapSalary levels for our servicing placemakers across our business are generally aligned to collective bargaining agreements or statutory minimum wage levels that do not provide gender specific rates. Our Global People Standards prescribe a remuneration principle of “equal pay for equal work”.CEO payratioFor details on CEO remuneration, see 2025 Remuneration report.Accounting policyGender pay gapis calculated as the difference between the average male and the average female hourly remuneration, divided by average male hourly remuneration, multiplied by 100. Remuneration includes gross remuneration for male and female employees in the year. Average hourly remuneration is derived using a standardised working year of 1,000 hours for part time employees and 2,000 hours full-time employees. Remuneration related to employees who do not identify as male or female is either excluded from the calculation or proportionally allocated to male and female by relevant country.Significant work is being undertaken to prepare for the EU Pay Transparency Directive taking effect. The reporting obligations under ESRS S1-16 pre-empts the EU Pay Transparency Directive, which is unhelpful.CEO pay ratio(annual total remuneration ratio) is calculated as the ratio between the annual awarded remuneration of the Group CEO to the average annual remuneration of the remaining employees. The average number of employees is normalised to full-time equivalents assuming that two part-time employees equal one full-time employee. Currently, ISS is not able to integrate salary data across the people and payroll systems and countries to be able to determine the pay ratio on a median basis. A relatively high CEO pay-ratio is a natural consequence of our geographical composition of our workforce, differences in purchasing power across countries and a Danish-based headquarter.Our preparations for compliance with the EU Pay Transparency Directive will continue during 2026 and are expected to improve our ability to use median remuneration data in future reporting. The remuneration considered for the Group CEO (highest-paid employee) is based on the awarded amounts and reflects the cash value of remuneration earned during the year. This includes base salary, non-monetary benefits, short-term incentive programmes (STIP). In addition, this includes long-term incentive programmes (LTIP) estimated at fair value at 31 December, representing the shares expected to be received upon vesting in March 2026. The LTIP value is calculated as the number of shares to be received, if any, multiplied by the share price at 31 December of the reporting year.ENVIRONMENTReducing our impactOur business model is centred on delivering integrated facility services, a sector characterised by a relatively low carbon intensity. Within our emissions profile, our food services segment exhibits the highest intensity due to the emissions associated with the food value chain. Along with these, we also see emissions from our business activities, including the use of vehicles, employee commuting, and delivering services at our customers’ sites. Leveraging our comprehensive insights into customers’ facilities and operations, we are uniquely positioned to support them in their decarbonisation journeys. This creates a win-win value proposition which we will work to strengthen in both existing and new contracts. Our climate commitment is therefore twofold: First, to manage and reduce emissions generated by our own operations and throughout our supply chain; and second, to actively assist our customers in lowering emissions from their buildings and facilities. We remain committed to our Net Zero targets. We aim to reach Net Zero for Scope 1 and 2 by 2030 and Scope 3 by 2040. To do so, we have finalised our Climate Transition Plan in 2025, which will guide our global actions to further decarbonise ISS’s own operations and value chain. Our approach underpins our value proposition and positions us as a trusted partner in our customers’ transition to more sustainable operations, reinforcing the resilience and long-term growth potential of our business.Our targetsTarget(tCO2e)2019 baseline (restated) tCO2eReductionYear2025 progressSBTi-validatedScope 1 &amp; 2 Scope 398,745 1,983,43052,8291,436,00346.5%27.6%2030203019%11%Net zeroScope 1 &amp; 2 Scope 398,7451,983,4309,8751,061,135&gt;90%46.5%2030204019%11%Climate change mitigationOur approach to climate impact, risk, and opportunity is led by our Global Climate Impact team. We embed climate considerations into our strategy and day-to-day operations to minimise risks, enhance resilience, and drive long-term cost efficiency. In 2025, we finalised our Climate Transition Plan, which outlines the actions and investments needed to reach our SBTi and Net Zero targets and align our business with the Paris Agreement. Climate transition planISS is a service organisation where people power is our primary input. While this is the case, we still rely on a range of equipment and consumables to provide services to our customers. This includes uniforms, trolleys, cleaning products, vacuum cleaners and scrubbers for our cleaning and technical services; food and kitchen equipment for our canteen services; paper towels and hygiene products for our washroom services; and standard office equipment such as laptops and office furniture. On top of this, we have a large fleet of vehicles and leased facilities to support across our services and run our business. While our business model is relatively asset-light, these products contribute to GHG emissions, and in 2025, we further developed and structured our Climate Transition Plan (CTP) to reduce these emissions. Scope 1 emissions represent 3% and are primarily caused by the combustion of fossil fuels in our vehicles. Scope 2 emissions represent less than 1% and are related to energy used in our corporate offices. Our business’ primary impact is seen from Scope 3 emissions, which account for less than 97% of total emissions. These mainly arise from equipment and consumables, the delivery of our services at customers (use of sold products), and employee commuting. In 2022, we established targets to minimise the environmental impact of our business activities and joined our industry counterparts and the global business community to combat climate change and explore collaborative and innovative solutions to address escalating climate risks.In 2025, we built on this commitment by finalising our CTP to reach our SBTi and Net Zero targets for ISS globally and align our business with the Paris Agreement. For an overview of targets, see p. 83.A formalised CTP represents an important step towards transitioning our operations, services, purchases and self-delivery model to align with a low-carbon economy and reduce our environmental footprint. It has been developed from input received from a broad range of people across multiple group functions in ISS, supported by external experts, and brings together their insights, best practice cases, and available data. Climate transition planning is not a one-time exercise nor a static tool. Instead, it is a continuous, dynamic, and iterative process. We will therefore keep refining the plan as our data quality and completeness improves, as we learn from implementation with customers, suppliers and employees, and as we adapt to regulatory changes across our global operations. We also plan to update our emission baselines and realign our targets accordingly to maintain credibility and alignment with SBTi requirements.For a comprehensive overview of our emission reduction targets, the key decarbonisation levers we are deploying, and the investments supporting these efforts, please refer to Key actions, in relation to climate change policies and Targets and progress, related to climate change mitigation and adaptation.To date, our decarbonisation efforts have been largely integrated within our regular business operations and have not been allocated significant increases in operating or capital investments. As we accelerate the pace of our decarbonisation efforts, we remain mindful that we may see potential cost implications across our operational activities and supply chain. We therefore continue to assess the financial impact of our transition initiatives as part of our ongoing planning and risk management processes. Climate change mitigationESRS E1: Climate change mitigationMaterial negative impacts and risks Although most of our facility services are relatively low-emitting, our overall operations, including energy use in buildings, transport (including employee commuting) and especially food services, contribute to greenhouse gas emissions and thus to climate change, with associated negative impacts on ecosystems, communities and future generations. If we do not adequately reduce our emissions and adapt our services, we face transition risks from evolving regulation, carbon pricing, and customer expectations, as well as potential physical risks affecting our sites and supply chains; these can result in higher operating and compliance costs, reduced competitiveness in low-carbon tenders, reputational damage, and potential impacts on revenues, margins and access to finance. Our key policiesENVIRONMENTStrategy alignment and implementation Our CTP is embedded within and aligned to our overall strategy and financial planning to ensure that climate considerations are integrated into decision-making and resource allocation. The plan was developed by our Climate Impact team, which is led by our CPTO (Group Chief People &amp; Technology Officer), and has been formally approved by both the Executive Group Management (the EGM) and the Board of Directors (the Board), demonstrating strong commitment and governance oversight. For Board oversight and EGM responsibility of sustainability matters, see Sustainability governance structure p. 56. Since the approval, implementation of our defined transition levers is well underway, and we are executing on both the global priorities as well as actions and initiatives identified locally. While we remain optimistic that some emission reductions will be achieved organically, we need to be realistic regarding our overall target completion. Successfully reaching our SBTi and Net Zero targets will depend on technological advancements as well as establishing clear, consistent principles to manage investment requirements and changes in business practices. We outline our approach in Key actions in 2025.Our Scope 1, 2 and 3 ambitions are therefore dependent on regulatory intervention and technological progress. We welcome stronger local, regional and global regulation that will level the playing field for sustainable and renewable solutions.Physical and transition climate risks Physical climate risk Our operations are generally low-emission and largely tied to our customers’ physical locations, with limited asset dependencies due to our asset-light business model. We face physical climate risks from increasing extreme weather events, such as heavy rain, flooding, storms, and from rising temperatures. These risks may disrupt our service delivery, but also create opportunities, such as post-flood clean-up, where we can leverage our existing capabilities. Transition climate risk We acknowledge the urgency of climate action and associated risks stemming from external factors like infrastructure development and cost-sharing uncertainties related to a just transition.Potential carbon taxes pose risks but are mitigated by our ability to pass on costs to customers. Our downstream customer base shows limited transition risk, while their transition needs provide business opportunities in energy management and technical services.We do not consider any significant carbon emission to be locked-in nor for any significant portion of assets to be considered as stranded. This is a result of our asset-light business model and the structure and relatively short term of the contractual relationships of our right of use assets, primarily vehicles and corporate facilities.Resilience analysis In 2021, we completed a climate resilience analysis covering impacts, risks, and opportunities (IROs) across our value chain, involving internal experts and external consultants, and refined in 2023 to include financial impact modelling. We assessed two climate scenarios over short-, medium-, and long-term horizons:1 low-carbon (SSP1 2.6), reflecting moderate warming and increased sustainability practices; and 2high-carbon (SSP5 8.5), with continued fossil fuel dependency and significant warming.These scenarios enable us to understand exposure to climate risks and potential financial impacts, supporting our transition planning. The identification and assessment of climate-related IROs are fully integrated into our enterprise risk management process, ensuring these are systematically reviewed and reported annually to senior leadership and the Board of Directors.Our understanding of how climate-related IROs interact with our strategy and business model is evolving, reinforcing the robustness of our decarbonisation efforts, with ongoing work to fully embed climate considerations throughout the business.Climate transition planPoliciesOur Sustainability policy sets our overall direction and approach on sustainability, including on climate change. The policy addresses climate change mitigation through our actions on decarbonisation, including our Net Zero journey. We outline our high-level approach to resource efficiency, minimising our impact from food and food waste, cleaning services, vehicles and how we work with suppliers. It applies across all our operations, employees, and customers, globally. EU Taxonomy alignment and EU Paris-aligned benchmarksWhile some ISS business activities are eligible under the EU Taxonomy framework and are reported in the EU Taxonomy tables, these represent an immaterial portion of our operations. Consequently, we have not been able to align our financials to the EU Taxonomy criteria and do not plan to align them in the near future. We are not excluded from the EU Paris-aligned Benchmarks. Climate Impact standardsAlong with our policies, the ISS standard on Climate Impact guides our internal, day-to-day approach to climate change and decarbonisation. The standard outlines our framework to reduce emissions and meet our decarbonisation targets, defines roles and responsibilities across the organisation, from global teams to individual employees, emphasises the importance of data-driven actions, and the implementation of actionable decarbonisation levers. The Standard also stresses the importance of stakeholder engagement, compliance with legal and voluntary frameworks, and continuous improvement through monitoring and reporting. The Standard is approved by the Director of Group Operations, Risk, HSEQ and Climate Impact.Supply chain policiesOur environmental impact is from our own operations, as well as from the products and services we buy. That is why the Sustainability policy is supported by our Supply Chain and Procurement policy and our Supplier Code of Conduct. These are aimed at guiding our interactions with our suppliers and cover our expectations around the environmental impact of the products and services we buy. In particular, we expect our suppliers to mirror our own emissions reductions ambitions, have environmental targets and a documented emissions reduction plan. For our strategic suppliers, we expect more. ISS expects that by 2026, these suppliers should adopt Net Zero and Science-Based commitments, a detailed and documented emissions reduction plan, report publicly on their emissions footprint, and mirror these commitments in their own supply chain. Through these stringent expectations of our suppliers, we believe we can work collaboratively to reduce our environmental impacts.Emissions by scope 1, 2 and 3Scope 1: 3% Scope 2: &lt;1%Scope 3: &lt;97% Emissions scope 326% Service delivery (category 11) 20% Food (category 1) 20% Employee commuting (category 7) 16% Subcontracting (category 1)06% Cleaning detergents and materials (category 1) 12% Other (categories 1 (not included above), 2, 3, 4, 5, 6, 12 and 15)TargetsGHG reductions targetsISS has set near-term emission reduction targets for Scope 1, 2, and 3, validated by the Science-Based Target initiative. Beyond these validated targets, we have also committed to achieve Net Zero emissions to align with the principles of the Paris Agreement’s goal of limiting global warming to 1.5 degrees Celsius. Both our Science-Based and Net Zero targets are measured against a 2019 baseline.Our Net Zero targets assume an absolute reduction of at least 90% of our carbon emissions for Scope 1 and 2 and 46.5% for Scope 3, meaning a maximum of 10% can be offset. These targets are absolute, meaning they do not adjust for future business developments.ISS is fully committed to achieving our GHG emissions reduction targets. While our progress is often dependent on external factors, such as our customers’ renewable energy strategies or suppliers’ emissions for purchased products, we believe our 2030 SBTi targets remain achievable. While we remain committed to our Net Zero ambitions, we acknowledge that achieving Net Zero for Scope 1 and 2 emissions by 2030 will prove challenging due to significant cost and operational challenges. We recognise that these constraints may require us to consider deferring our Net Zero target for Scope 1 and 2 emissions to 2040. For 2025-2026, ISS will uphold our current Scope 1 and 2 Net Zero target as we remain optimistic about future developments and the rapid pace of innovation in decarbonisation technologies. We refresh our baseline and targets by latest 2028, and as part of our ongoing commitment to transparent and science-aligned climate action, we will also re-assess the feasibility of meeting the Net Zero Target. Topic-specific targetsTo support our GHG emissions reductions targets, ISS have committed to topic-specific targets. Firstly, we have set a target to transition our fleet of vehicles to zero-emission vehicles by 2030. We have also signed the Cool Food Pledge, which reinforces our commitment to reduce emissions related to the food we serve. Under this pledge, we have set targets to reduce food-related emissions from buying food and food waste, contributing both to emission reductions and resource efficiency. We report our progress annually to the Cool Food Pledge organisation, ensuring transparency and accountability.Key actions The CTP outlines our actions and resources required to meet our climate targets. Aligned with our GHG emission reduction targets, we have identified decarbonisation levers across our operations and value chain, targeting emissions across all scopes:Scope 1: Switching to low- and zero-emission vehicles while promoting efficient driving, right-sizing and optimising fleet utilisation Scope 2:Switching to renewable electricity through market-based mechanisms such as renewable energy certificates and guarantees of origin, alongside engaging landlords; andScope 3:Due to complexity and external dependencies, reducing Scope 3 emissions requires broad action, including collaboration with suppliers, customers and employees to drive behavioural change, improve data quality, and implement targeted initiatives. In addition to the levers and actions identified we rely on external circumstances such as technology development and deployment, energy infrastructure build-out and local, regional and global policy developments.Scope 1 – Actions With around 17,500 vehicles across the globe, our fleet is by far the largest carbon emission source within Scope 1. We plan to reduce Scope 1 emissions through two decarbonisation levers. Switching to low-emission or zero-emission vehiclesTo reduce our combustion of fossil fuels, we are committed to replacing diesel and petrol vehicles with low- and zero-emission alternatives. This includes hybrid and fully electric vehicles, and we are also exploring emerging technologies such as hydrogen fuel cells. We acknowledge that achieving our 2030 Scope 1 targets depends on several external factors beyond our direct control, including the availability of electric vehicles for commercial use and adequate charging infrastructure. As electrical vehicle and battery technologies continues to evolve rapidly, it would be imprudent to base our 2030 strategy solely on current technology. While this creates a degree of risk to our target delivery, we remain confident that future technology advancements will enable realistic achievement of our target.Operating expenses for our decarbonisation journey mainly relate to central and local people resources that drive and manage decarbonisation activities. While these responsibilities are typically embedded in broader operational or business responsibilities, our Global Climate Impact team – supported by country decarbonisation managers and central supply chain resources – includes fully or partially dedicated roles. A not insignificant portion of our 2025 CapEx relates to transition of our vehicle fleet to electric. As we progress, emission-neutral vehicles will account for an increasing proportion of vehicle-related CapEx. Instilling low-emission driving through training Complementing the fleet transition, we are rolling out training programmes to instil efficient and low-emission driving techniques among our drivers. This includes promoting smooth acceleration, steady speeds, and proper vehicle maintenance to reduce fuel consumption and emissions. While we expect the emissions reductions from this initiative to be minor, we believe behavioural change in our own organisation is a crucial step in a holistic and successful green transition. Scope 1 – Progress on targets Complementing the fleet transition, we are rolling out driver training programmes to promote efficient, low-emission driving techniques, including smooth acceleration, steady speeds, and proper vehicle maintenance. While the expected emission reductions are minor, we believe behavioural change within our organisation is a crucial element of a holistic and successful green transition.Scope 2 – Actions Our Scope 2 emissions make up less than 1% of our total emissions and primarily relate to our corporate buildings where management and our support staff work. We plan to reduce Scope 2 emissions through two decarbonisation levers. Switching to renewable energyAs improving efficiency can only take us so far, ISS is also conscious of how we purchase energy. ISS consumes energy in our buildings and for our electric vehicles, and as we transition our fleet from conventional to electric vehicles, we expect our energy consumption will increase. To reduce our Scope 2 emissions, we recognise that we will need to procure a greater share of renewable energy. ISS is sensitive to the cost impact and availability of renewable energy across our global markets. Where available, we assess the price point and cost difference between renewable and non-renewable energy. As the price point becomes narrower over time, we expect to be able to increase our purchasing of renewable energy.Improving energy efficiencyWe do not expect that activity levels or user behaviour will materially change within our corporate buildings, which means that consumption reduction must come from upgrading or improving the building environment, primarily through improving energy efficiency. As we generally lease our corporate buildings, these improvements rely heavily on ISS engaging with our landlords to upgrade the building environment and equipment, such as lighting and temperature control. In 2026, we will seek to establish a local approach reducing energy-related emissions, for example, through engagement with our landlords or our energy procurement approach. This may include requirements for buildings to transition away from fossil fuels used onsite or to commit to a Net Zero target.Scope 2 – Progress on targets	Due to our initiatives, we have reduced Scope 2 emissions by 19% against our 2019 baseline and remain committed to expanding renewable energy sourcing and engaging landlords to meet our targets. Despite our Scope 2 decarbonisations efforts, focus on improving energy efficiency and various switches to renewable energy, market-based emissions have increased by 12% in 2025 compared to 2024. In 2025, 25% of the energy we purchased was from renewable sources, up from 18% in 2024. We aim to increase this number in 2026 to help us meet our emissions reduction targets.Scope 3 – Actions Our Scope 3 emissions (approximately 97% of total emissions) can roughly be split into six areas:Food (category 1) Cleaning detergents and materials (category 1) Subcontracting (category 1)Employee commuting (category 7)Service delivery (category 11)Other (categories 1 (not included above), 2, 3, 4, 5, 6, 12 and 15). With the exception of employee commuting and other, we reduce emissions through three strategic pathways, that guide the six key decarbonisation levers targeting Scope 3 emissions. 1. Decarbonising our supply chainby reducing the emission intensity of consumables, equipment, and assets used as part of our service performance. This includes sourcing lower-carbon materials and engaging suppliers to improve their environmental performance.2. Driving efficiency within our own operationsby optimising the use and application of consumables, equipment, and assets, thereby minimising waste and energy consumption. 3. Seeking to influence downstreambehavioural change by working with customers and end-users to reduce consumption patterns, particularly in areas such as food services where end-user choices significantly impact emissions. Food and food wasteEmissions related to food constitute a significant portion of our Scope 3 emissions, with dairy and ruminant meat consumption being primary contributors. We actively encourage our food suppliers to pursue carbon reduction opportunities through optimising sourcing and logistics processes and introducing low-emission products. Our food and catering specialists are continuously innovating to develop sustainable practices and recipes, such as exchanging meat with plant-based alternatives, within the boundaries set by our customers. A simple example is switching to plated servings from buffet style servings, which has proven effective in reducing food waste and associated emissions.We continuously engage with current and potential customers to promote more plant based and low-emission diets and menus. While some customers fully embrace low-emissions menus, we still experience hesitation influenced by end-user preferences and demands.Furthermore, we fulfil our commitments to transparency and accountability by submitting annual reports to the Cool Food Pledge organisation as part of our Cool Food Pledge commitment. We expect that we will further reduce emissions as behaviour changes continue, and as our customers see the potential cost savings from substituting meat for plant-based foods. Our global initiative to reduce food waste remains a key element of our Scope 3 emission reduction efforts. We reduce food waste through more efficient preparation and by encouraging more appropriate end-user consumption. To strengthen this approach, we have partnered with Winnow, a leading technology provider to better capture data insights on where food waste occurs across our operations. This allows us to identify significant waste hotspots and implement targeted actions to reduce.Cleaning detergents and materials Cleaning is our largest service type both in terms of revenue and people. Consequently, it accounts for a substantial share of Scope 3 emissions. We work to reduce the emissions by developing more efficient cleaning methods. This work includes our global service line board for cleaning actively engaging with suppliers and our in-house innovation team to evolve and improve the product with a mandate to improve carbon efficiency at every opportunity.Our Pure Space cleaning method drives emission reductions through a more efficient use of consumable cleaning products, such as detergents or cleaning pads, and more efficient energy consumption, such as for our vacuum cleaners (category 11). Pure Space is being implemented in our Office-based segment and Healthcare, reducing emissions from our range of cleaning services. We do not have fixed targets for the emission reductions from rolling out of Pure Space, but it is a global, strategic product that we are deploying as fast as is feasible. Our use cases demonstrate emission reduction benefits, as well as lower water consumption and reduced chemical use. We have begun the implementation of Pure Space across 23 countries and by 2030, we expect that ~80%of our cleaning services will be provided under the Pure Space method. SubcontractingWhile we primarily self-deliver services, we engage subcontractors for non-core services or where local self-delivery capabilities is not available. Emissions from subcontracted activities make up a significant share of our Scope 3 footprint. To reduce emissions, we encourage subcontractors to align with our sustainability standards, including adopting best practices for service delivery. We also engage subcontractors to improve operational efficiency, mainly through minimising rework, reducing emergency report activities at customer sites, and avoiding multiple trips to complete single tasks. To support these initiatives, we are actively working to improve data granularity by collecting service-specific emissions data from key subcontractors. Employee commuting Our first focus for this decarbonisation lever is to gain a thorough understanding of actual employee commuting emissions. We will move from modelling the emissions, based on geographical commute patterns, to collecting primary commuter data from our workforce, enabled by our global roll out of MyISS (where data privacy regulations allow). The reduction of employee commuting emissions is outside of ISS’s control as it is heavily dependent on the local availability of low-cost, low-emission alternatives for public transport. Therefore, ISS does not currently have defined actions for reducing emissions from employee commuting. While we will continue to advocate for the need for investment in this area as part of a Just Transition, we do not foresee being able to take more concrete action beyond traditional nudging and information campaigns. In the future, we will aim to work more closely with this topic, for example, to investigate offering our placemakers work opportunities closer to home to reduce commuting distances, which has been in the subject of small-scale pilot projects.Service delivery at customer sites ISS consumes energy from our customers sites, including electricity consumption for cleaning equipment or in food preparation. Emissions from this energy consumption represents a material portion of our footprint. We model these emissions using general, location-based factors, but we typically lack visibility into our customers’ renewable energy purchases and commitments. In 2026, we aim to enhance our value chain visibility and emissions accounting models by incorporating customer-specific energy data more accurately. We will also finalise a risk assessment to investigate opportunities and limitations related to data availability and quality, supported by research and external experts.In parallel, we are collaborating with customers to improve electricity efficiency at their sites, and to increase their procurement of renewable energy. As customers increase their procurement of renewable electricity, the overall carbon footprint related to our service delivery decreases accordingly. By improving our accounting models, ISS will better capture the impact of these changes, enhancing data-driven decisions, our customers’ decarbonisation journey and transparent reporting.Other emissions In addition to the identified key Scope 3 categories, we have emissionsfrom the following other sources: Purchased goods and services not already mentioned (category 1)Purchase of capital goods, including large equipment (category 2)Use of fuels in Scope 1 and 2 (category 3), upstream transportation and distribution (category 4)Disposal of equipment incl. cleaning equipment, uniforms, etc. (category 5)Business travel of employees via air, road or rail and hotel stays (category 6)End-of-life treatment of sold products (category 12) Investments (category 15) Scope 3 – Progress on targets Several key contributors drive our Scope 3 emissions, including foodservices, cleaning, subcontracting, employee commuting, and servicedelivery at customer sites. Our targeted actions across these areas havecollectively resulted in a 2% increase in Scope 3 emissions in 2025 comparedto 2024, amounting to a total increase of 11% against our 2019 baseline.We continue to take relevant actions to decarbonise across our value chain and meet our Scope 3 targets.METRICSEnvironmental dataIn this section:1 Consumption, mix and intensity2 GHG emissions3 GHG emissions – change in methodology1 Consumption, mix and intensityEnergy(MWh)20252024Fossil energy 259,528 97%261,993 97%Nuclear sources 3,325 1%3,2441%Renewable energyFuel, incl. biomass - -- -Purchased electricity, heat, steam and cooling 5,353 2%4,010 2%Self-generated non-fuel energy 65 0%63 0%Renewable energy5,418 2%4,073 2%Total energy 268,271 100%269,310 100%Energy intensity1)3.173.221)Energy intensity is calculated based on Group revenue of DKK 84,684 million (2024: DKK 83,761 million).Fossil fuelscomprise diesel, petrol, gas, biodiesel and bioethanol, mainly for vehicle use and to a smaller extent for buildings. Fuel consumption is primarily collected from external fleet management partners. For vehicles not managed through external partners, data is based on petrol cards usage, or extrapolated from spend or mileage. Gas consumption is based on meter readings, utility invoices, lessor-supplied data or extrapolated from statistical sources based on m2occupancy. Electricityconsumption mainly relates to our corporate facilities, but also includes our vehicle fleet. Data is based on metered readings, supplier data or extrapolated from statistical sources and primarily based on m2 occupancy. For electricity vehicles consumption is based on actual charging consumption or estimates from e.g. mileage. Heating, steam and coolingconsumption relates to our corporate facilities and is based on metered readings, supplier data or extrapolated from statistical sources, primarily by m2occupancy. Energy consumption at customer sites is accounted for by customers, but included in our scope 3 emissions in line with the GHG protocol. Accounting policyConsumption, mix and intensityEnergy from fossil sourcesis converted from volumes to energy by applying volume-to-weight conversion factors in accordance with Annex 29 to the Stockholm Convention on persistent organic pollutants. Gas volumes are converted to energy at a conversion ratio of 0.01055 MWh per m3of gas. Further, energy from fossil sources cover electricity, heating, cooling and steam that is not from renewable or nuclear sources. Energy from nuclear sourcesis calculated by applying statistics from the International Energy Agency (IEA) of the country-by-country energy mix for Total Energy Supply to each ISS operating country’s non-renewable energy consumption from electricity, heating, steam and cooling. Energy from renewable sourcesRenewable electricity, heat, steam and cooling covers energy consumption where we have an “exclusive” right to the renewable claim e.g. under Guarantees of Origin or similar instruments. Self-generated non-fuel energy from solar panels, windmills or similar renewable energy sources, is an insignificant part of our energy mix. We report no renewable energy from fuel, including biomass. Energy intensityWe do not have operations in high climate impact sectors, but we do perform services for customers with operations in high climate impact sectors. Our energy consumption is not particularly affected by the customer segment we service, since our energy consumption relates to our own corporate real estate footprint and operation of our fleet of vehicles. Our energy intensity is therefore identical across our customer segments regardless if in high climate impact sectors or not. Energy intensity is calculated as total energy consumption (MWh) relative to total net revenue (DKKm) in our consolidated financial statements.2 GHG emissionsScope1, 2 and 3 emissionsRetrospective1)Annual target / base year(tCO2e, unless otherwise stated)2019 baseline202420252025 vs2024, %2026 2030Near-term2040Net ZeroAnnual % target / Base yearScope 1Gross85,568 70,357 69,499 (1)% 57,311 8,5578,557(19)% Scope 2Gross, Location based9,617 5,484 5,885 7%4,900962962(39)%Gross, Market based13,177 9,507 10,661 12%8,7921,3181,318(19)%Scope 31,983,430 2,156,377 2,195,154 2%2,045,7041,447,904 198,34311%1 Purchased goods and services1,029,874 1,007,263 1,066,803 6%2 Capital goods 12,323 9,483 11,457 21%3 Fuel and energy-related activities 23,137 19,606 19,9422%4 Upstream transportation and distribution 36,867 28,396 31,720 12%5 Waste generated in operations 2,270 6,801 6,582 (3)%6 Business travel 62,780 76,667 66,540 (13)%7 Employee commuting 436,037 437,242 424,435 (3)%11 Use of sold products 375,778 568,982 565,911 (1)%12 End-of-life treatment of sold products 3 1,881 1,738 (8)%15 Investments 4,361 56 26 (54)%Location based2,078,615 2,232,218 2,270,5382%Market based2,082,175 2,236,241 2,275,3142%1)All retrospective figures are restated according to updated methodology, see note 3. GHG intensity20252024LocationbasedMarketbasedLocationbasedMarketbasedTotal GHG, tCO2e2,270,5382,275,314 2,232,218 2,236,241GHG intensy1)26.8126.87 26.6526.701)Energy and GHG intensity are calculated based on Group revenue of DKK 84,684 million (2024: DKK 83,761 million).Accounting policyThis policy sets out ISS’s approach to emissions calculations for reporting at Group level. 2025 reporting marks the first year of reporting using Watershed as our system of record for emissions calculations allowing ISS to reduce reliance on the historical “Sample-and-Extrapolate” approach used in previous years’ calculation approaches. For 2025 annual reporting calculations were based on best available data for a complete set of 12-month continuous business operation across all scopes. The period October 2024-September 2025 was used as the most recent and complete 12-month period, and we continuously adjust where this is deemed not to be representative of the reporting period Emission factors applied correspond to the period in which the activity/spend was reported. Going forward emissions reporting will continue on a rolling 12-month period, however Q4 prior year will be uploaded to Watershed as proxy data for Q4 of the reporting year in order to make use of emission factors from the calendar year, simplify reporting and analysis, and maximise alignment of the calculated emissions with the financial reporting of the year.ApproachScope 1emissions comprise direct tCO2e emissions from sources owned or controlled by the ISS Group calculated in accordance with the Greenhouse Gas Protocol. Consumption data is multiplied with relevant emission factors from US EPA (2025), DEFRA (2025). Please refer to fossil fuel consumption above for a description of our compilation of consumption data. Scope 2emissions comprise indirect tCO2e emissions from electricity, heating, steam and cooling consumed in buildings leased or owned by the ISS Group as well as electricity consumed for electric vehicles. Emissions are calculated with relevant location and market-based emission factors respectively. For electricity IEA 2025 is used for location-based calculations when national emission factors are not available. For market-based electricity, IEA 2025 is used where either AIB 2024 or national emission factors are not available. For steam the IEA 2025 used for both market and location-based emissions. For district heating and cooling the DEFRA 2025 emission factor is used for both market and location-based emission. Scope 3 tCO2e emissions comprise the most material categories out of the 15 Scope 3 categories specified by the Greenhouse Gas Protocol. These categories were aligned based on impact and verified in ISS’s submission to the Science Based Targets Initiative conducted by Sphera in 2022. The remaining categories were not deemed material due to the service nature of ISS’s business model. Accounting policyPurchased goods and services(category 1) include emissions relating to external supplier spend. Spend relating to capital goods and business travel is separately calculated in categories 2 and 6. Emissions from subcontracted services spend and cleaning services related activities together with food account for the vast majority of our category 1 emissions. Emissions are calculated from either weights or unit quantities purchased or direct spend by category, multiplied by relevant emission factors from CEDA 2025.Capital goods(category 2) include emissions from cleaning and kitchen machines used in connection with our service provisions. Emissions are calculated from direct spend relating to cleaning and kitchen machines multiplied with relevant emission factors from CEDA 2025.Fuel and energy related activities (category 3) include upstream emissions of purchased fuels and electricity, steam, heating and cooling as well as transmission and distribution losses. Consumption data is identical to what is used for our scope 1 and 2 calculations. For the calculations emission factors from IEA2025 and DEFRA 2025 are applied.Upstream Transportation and Distribution(category 4) covers emissions associated with transporting goods and materials before they reach our operations. Spend data (is mapped to relevant emission factors from CEDA 2025.Waste disposal(category 5) includes waste disposal relating to our leased or owned buildings. Waste disposal is calculated on the basis of the number of support staff based at our corporate offices (global average) and the expected weight of waste generated per person per year. For the calculations emission factors from DEFRA 2025 is used.Business travel(category 6) includes emissions related to travel and hotel accommodation and is based on travel distance, transportation type and accommodation length data supplied by our travel agencies. Emission factors for travel are applied in categories for air and train travel depending on type of travel and distance whereas a standard emission factors per accommodation night are applied to hotel accommodation. For the calculations relevant emission factors from DEFRA 2025 are applied. Where information is not available distance level spend is used instead, multiplied with relevant emission factors from CEDA 2025.Employee commuting (category 7) includes travel to and from the workplace for ISS employees. Due to our significant number of employees, our employee commuting emissions are sizeable. Calculations are based on actual number of employees per country. Employees are assumed to commute 5 days per week. Travel distances and commute patterns are calculated on a regional basis and relevant emission factors from US EPA 2025 are applied for the calculation. Use of sold products (category 11) includes emissions from our use of cleaning equipment, kitchen equipment and technical equipment as part of our service at customer sites, as well as emissions related to refrigerants as a result of our operations at customer sites. Emission calculations are based on use cases for electricity consumption in regard to use of cleaning, kitchen and technical equipment. Emission factors are applied in the same manor as scope 2, with the hierarchy of using national emission factors where available and IEA where this is not possible for both electricity as well as WTT and T&amp;D losses. For refrigerants IPCC AR6 is used.End-of-life-treatment of sold products (category 12) includes food waste generated as part of our service performance. Monthly country level food waste data (in kilograms) is collected and relevant emission factors from CEDA are applied. Investments (category 15) Emissions are estimated based on revenue apportionment from ISS’s joint venture in Spain only.3 GHG emissions – change in methodologyRestatement of 2019 baseline(CO2e)RestatedReportedImpactScope 185,56888,722(3,154)Scope 213,17710,5562,621Scope 31,983,4301,631,811351,619Total 2,082,1751,731,089351,086Restatement of 2024 reported amounts(CO2e)RestatedReportedImpactScope 170,357 56,59213,765Scope 29,507 10,131(624) Scope 32,156,377 1,613,854542,523 Total 2,236,241 1,680,577555,664 Change in methodologyScopes 1, 2, 3 and GHG emissions In 2025, we completed the global implementation of our carbon management platform, Watershed – a critical advancement in our climate strategy. The implementation of Watershed enables calculating, reporting and tracking of emissions and developments across Scope 1, 2, and 3, thereby enhancing our ability to track performance and gain stronger insights from detailed activity data.Unlike our previous approach, which relied on sampling and extrapolation, this updated approach enables detailed measurement of carbon footprint data with more granular input from our countries. Data quality has been improved by integrating our IT systems, mainly our global procurement spends tool, employee data systems and travel booking system, which now feed data into Watershed. This methodological enhancement has resulted in a significant increase in reported emissions, reflecting improved data accuracy and granularity rather than a growth in actual emissions or business activities as anticipated and communicated in the 2024 Annual report.Restatement and impact on reported amountIn 2025, we have chosen to report on emissions according to the updated methodology to ensure the use the most accurate data available and enhance transparency in our reporting. As a result, we have restated our reported emissions for both 2019, our baseline year, and for 2024. The impact is provided in the table to the left.Going forward, the updated data will be used to support our strategic initiatives, emission calculations and annual reporting. Although, we made significant progress in 2025 through the global implementation of Watershed, which significantly enhanced transparency in our emissions, efforts to further improve our sourcing data continue in the coming years.We plan to update our emissions baseline and realign our target pathways latest by 2028. This recalibration will ensure our targets remain credible and science based as we continue to refine our decarbonisation initiatives.GOVERNANCEResponsible business conductWe are committed to carrying out our activities according to principles of good corporate governance and ensuring that human rights, social, environmental and ethical commitments of ISS are reflected in every interaction with our stakeholders across the entire value chain.As a global business with a decentralised operation, we operate in a complex environment shaped by diverse global and local regulations and business ethics practices. This necessitates a strong focus on consistent standards to ensure that we conduct business with integrity in all interactions.We conduct our business in a lawful manner, and we are committed to combatting corruption and bribery and upholding the highest ethical standards in all areas of our business. We engage with 40,000+ customers and ~45,000 suppliers on multiple organisational levels, which exposes us to risk in regard to business ethics. Our industry is generally not heavily regulated and except for normal business licenses our interactions with regulators and public authorities are not significant. Our business ethics risk exposure towards public authorities is therefore primarily a result of participation in public tenders or public sector customer contracts.Our business conduct is guided by our values and reinforced through formal policies and defined roles and responsibilities at management and board levels. For details on our sustainability governance and policy framework, see pp. 56-57.Our internal control framework, including targeted training of our employees, is designed to prevent corruption, bribery and other forms of misconduct across all areas of our business. For a description of Risk management and internal controls, see p. 58.We promote and ensure that concerns can be raised, and grievances can be made without any risk of retaliation through our Speak Up policy and system, which is available to all our people and stakeholders.GovernanceResponsible business conduct Corporate cultureCorruption and briberySupplier relationshipsGovernance dataCorporate cultureOur corporate culture is founded on a strong set of values that guide our behaviours, decision-making, and interactions with customers, suppliers, public institutions, and other stakeholders. These values go beyond principles on paper – they underpin how we operate and form the foundation for building trust and long-term relationships with all our stakeholders.Our values of Unity, Honesty, Responsibility, Entrepreneurship and Quality are our foundational backbone and has been for decades. This strong value base is essential for us in ensuring that we interact with stakeholders in a fair and respectful manner, just as we expect to be treated fairly and with respect in return.PoliciesOur values are brought to life in our Code of Conduct, which establishes the overarching guidance on how we wish to do business and how we expect our employees to conduct themselves as ISS representatives. The Code of Conduct includes our commitments to responsible and fair business practices in accordance with international standards of United Nations Global Compact, United Nations Declaration of Human Rights, the Core Conventions of the International Labour Organisation and the United Nations Guiding Principles on Business and Human Rights.The Code of Conduct is reinforced by a set of key Group policies applicable to all employees, covering areas such as Competition Law, Sanctions Law, Data Privacy and Protection, Data Ethics and AI compliance and Anti-Corruption. Each policy is accompanied by guidelines and processes to ensure our adherence.We are committed to maintaining a healthy corporate culture in which employees are encouraged to raise concerns and where managers act as effective listeners. Our Speak Up policy aims to provide a platform for employees, business partners, and other stakeholders to raise concerns covered by ISS policies, as well as other breaches of applicable legislation, including the EU Whistleblower Directive. The policy ensures that such concerns are treated seriously and appropriately and reassures that any person raising a concern in good faith will be protected from reprisalsor retaliation.Ensuring that incidents are appropriately dealt with requires that information is escalated to the right management levels. Our Escalation policy prescribes matters of particular importance that are to be escalated through defined management lines, which includes business integrity issues. The Escalation policy in combination with our ordinary management practices, our Speak Up Policy and our internal audit programme provide our due diligence foundation in regard to business conduct.We ensure that the core principles of our Code of Conduct “flow up” to our supply chain via our Supplier Code of Conduct, which sets minimum standards for all suppliers and subcontractors. Likewise, we ensure these principles “flow down” to our customers and other business partners through awareness activities, typically by including our Code of Conduct as part of the contract.Key actionsCode of conduct training Our Code of Conduct is a mandatory part of the employee agreement that we make with all our employees. To ensure its principles are clearly understood, all employees must complete mandatory Code of Conduct training. The Code of Conduct training is translated into local languages and is available in digital and physical (classroom) format. It is accessible through our Learning Management System (LMS) via QR codes or in MyISS, ensuring also reach to employees with limited digital access or limited digital or literacy skills.Code of Conduct training assigned to employees digitally via our LMS platform has to be completed within two months from the employment commencement date and must to be refreshed every two years. Re-training covers functions within procurement, finance, commercial, key account management and executive management at Group and country level, which are the functions considered to be at risk in respect of corruption and bribery. Line management escalation is triggered in case of non-compliance with training requirements.As part of the introduction programme for new Board members, they are given access to e-learning training in our Code of Conduct. This enables new Corporate cultureESRS G1: Corporate culture Material risks Our value-based corporate culture shapes the behaviour and decisions of employees and leaders across our operations. If our culture does not consistently promote integrity, respect, safety and accountability, there is a risk of misconduct, unethical practices, and non-compliance with laws and internal policies, which can harm employees, customers and other stakeholders.Our key policiesCode of ConductSpeak Up policyAnti-Corruption policySanctions policyCompetition Law policyEscalation policyData Ethics &amp; AI policyGOVERNANCEmembers to familiarise themselves with the principles underpinning our corporate culture. We do not formally test or verify completion of the training.In response to recent geopolitical developments and comprehensive sanctions regimes, we have introduced an updated sanctions compliance programme across the Group.Group Internal Audit (GIA)Group Internal Audit operates a structured, risk-based audit programme designed to provide assurance over the effectiveness of the Group’s governance, risk management and internal control framework. The programme combines a recurring baseline audit cycle with targeted deep dive reviews.The baseline audit programme provides broad, cross-functional coverage of key controls across the Group and is designed to assess the consistent implementation of fundamental processes within areas such as finance, IT, operations and health, safety and environment (HSE). All countries are covered on a two-year cycle. In addition, the baseline audits include a set of core governance and business ethics controls, including the communication and embedding of the Code of Conduct, completion of mandatory training, and compliance with Group policies such as the Corporate Governance policy and the authority matrix.Deep dive audits focus on specific topics, functions or business areas to address emerging, heightened or known risk exposures and to support management in strengthening control effectiveness where required.MyVoice employee engagement surveyWe evaluate our corporate culture via our annual MyVoice employee engagement survey, including specific questions around culture and the way we conduct our business. In 2025, the engagement score reached 75%. For further details, see p. 65.Targets and progressCode of conduct trainingWe have not set formal targets for mandatory training completion. Nevertheless, we continue to strive for 100% completion of Code of Conduct training to reinforce our corporate culture. We monitor training progress, and our statistics show strong coverage across our workforce. Our whistleblowing channel – Speak Up With global operations and millions of daily interactions, we recognise that issues may arise and that continuous improvement starts with effective listening. Alongside our established managerial routes for employees, suppliers, customers, investors, and other stakeholders, we also provide a dedicated channel for raising serious concerns, particularly where ordinary escalation lines may be inappropriate or unavailable.Our Speak Up channel enables anonymous and confidential reporting without fear of retaliation for employees, business partners, and other stakeholders. It is governed by our publicly available Speak Up policy, which is accessible in 26 languages across our countries of operations. The policy identifies the reporting scope as suspected misconduct, potential breach of regulations or internal policies, and concerns that could have an adverse impact on the reputation, operations, or performance of ISS.The Speak Up channel is hosted by an external third-party provider and is accessible via email, website, or phone with reports handled under a detailed protocol. Each case is subject to an initial conflict-of-interest screening supported by an external law firm before being reviewed by our Group Internal Audit Speak Up team. Cases within the scope of the Speak Up policy findings are reported to the Business Integrity Committee (BIC) and subsequently to the Audit &amp; Risk Committee.Issues within scope of the Speak Up policy that are identified in another manner or through another channel than the Speak Up are also recorded in the Speak Up system to ensure that we capture a consolidated view of issues and resolve them appropriately.Our Speak Up policy and system for reporting concerns complies with the Danish Whistleblower Act, which implements the EU Whistleblower Directive in Denmark. All our Group policies and standards have a dedicated section with information on the Speak Up reporting system and channels for raising concerns. Our purpose is to sustain a high awareness of Speak Up across all countries, maintain timely, independent triage and investigation, and ensure compliance with EU and local whistleblowing requirements across our EU operations. ProgressDuring the year, we continued to monitor the implementation of the directive in our EU-based countries and provided guidance on good practices around setting up local reporting channels, considering local legal requirements around whistleblowing.In 2025, we received 622 reports through our Group Speak Up system. We followed up on all reports, including anonymous ones. The reports were distributed across all of regions with 31% in Asia &amp; Pacific, 30% in Northern Europe, 19% in Central &amp; Southern Europe, 19% in Americas and 1% in Other (Global managed services). Most reports involved HR-related issues, such as employment terms, bullying, discrimination, or salary disputes. Independent investigations, conducted by Group Internal Audit, local management or local auditors, resulted in 39% of closed reports being substantiated or partially substantiated, with corrective actions taken, including termination. Of all substantiated or partially substantiated reports, 82% were HR-related. In 2025, 28reports included allegations of conflicts of interest. ISS policy requires employees to avoid situations that may conflict with ISS interests. This is outlined in our Code of Conduct and related policies, which aim to identify conflicts early. The Audit and Risk Committee annually reviews conflict of interest declarations from senior executives across ISS countries and the Group.Group Speak Up reports – by topicGroup Speak Up reports – by geography62255% People &amp; Culture concerns13% Discrimination, including harassment08% Labour law compliance05% Fraud, bribery, corruption and misappropriation of funds 02% Health, Safety &amp; environment02% Code of conduct02% Data privacy01% Customer/Competitor interaction12% Other 62231% Asia &amp; Pacific30% Northern Europe19% Central &amp; Southern Europe19% Americas11% Other (Global managed services)Corruption and briberyWe have strong processes and practices in place to prevent, detect, and respond to corruption and bribery, ensuring alignment with regulatory requirements and ethical standards. Our values and Code of Conduct, as described under Corporate Culture, p. 97, form the basis of our approach to anti-corruption and anti-bribery, and guide behaviours and decision-making across the organisation. They are embedded in our procedures and policies for managing corruption and bribery. In addition, the policies listed below specifically address corruption and bribery risks.Policies We operate a zero-tolerance approach to corruption and bribery as set out in our Anti-Corruption and Anti-Bribery policy statement endorsed by our Group CEO and published at our corporate website. It is supported by our Anti-Corruption policy which provides principles and guidance for all employees on areas such as bribery, facilitation payments, gifts &amp; entertainment and political contributions. Further, our belief in fair competition as a business fundamental is detailed in our Competition Law policy applicable to all employees.Ensuring that incidents are appropriately dealt with requires that information is escalated to the right management levels. Our Escalation policy prescribes matters of particular importance that are to be escalated through defined management lines, which includes business integrity issues. The Escalation policy in combination with our ordinary management practices, our Speak Up policy and our internal audit programme provide our due diligence foundation in regard to business conduct.Key actions TrainingAs described under Corporate culture p. 97, we provide ongoing training to all our employees to ensure that all employees are familiar with and adhere to our Code of Conduct.The Code of Conduct training includes guidance and cases on anti-corruption and anti-bribery, and covers functions within procurement, finance, commercial, key account management and executive management at Group and country level, which are the functions considered most at risk in respect of corruption and bribery. In addition, on an ad-hoc basis in-depth training sessions on anti-corruption and anti-bribery are conducted by Group Legal. Training materials from these sessions are available to all ISS employees.IncidentsAllegations or incidents of corruption and bribery are managed in line with our corporate culture principles, which are described on p. 97.Investigations are conducted by Group Internal Audit (GIA) and may involve internal and external resources as necessary. Findings are reported to the Business Integrity Committee and in turn to the Audit &amp; Risk Committee (ARC) ensuring oversight at the highest governance levels. GIA is independent in its work, with the Head of GIA reporting directly to the Group CFO and having direct access to the ARC and the Board of Directors. This structure ensures impartiality, integrity, and accountability in our approach to corruption and bribery matters.Targets and progressTrainingWe aim for full anti-corruption and anti-bribery training coverage for employees in functions identified as being at risk. In 2025, 100% of employees in at-risk functions were covered by relevant training programmes. Incidents We have not set formal targets related to incidents of corruption or bribery. However, we maintain a zero-tolerance approach and strive for full adherence to our policies.In 2025, to our knowledge, no legal entity within the ISS Group was convicted or fined for violation of anti-corruption and anti-bribery laws. Furthermore, to our knowledge, no employees were convicted or fined for such violation in their capacity as ISS employees. In 2025, two alleged incidents of corruption and bribery were substantiated. Both resulted in disciplinary actions, including employees’ dismissals, as well as the strengthening of relevant controls and policy frameworks.Corruption and briberyESRS G1: Corruption and briberyMaterial risks As a global provider of facility services, we operate in markets and contract types where interactions with public and private customers, suppliers and intermediaries can create exposure to bribery, facilitation payments and other forms of corruption. Inadequate controls, training or oversight in these areas increase the risk that our employees or business partners engage in corrupt practices, undermining fair competition and local governance.Our key policiesCode of ConductAnti-corruption policySanctions Law policy Escalation policy GOVERNANCESupplier relationshipsOur supply chain consists of approximately 45,000 suppliers. We manage our supply chain with a focus on ensuring resilience and continued availability of cost-efficient and high-quality supplies and services at our customer sites in a compliant, sustainable and ethical manner.We do this by building strategic partnerships with key suppliers to drive economies of scale and innovative power for larger procurement categories and by streamlining procurement practices for our remaining procurement spend.Our supply chain is diverse, including large, medium and small suppliers. Certain fundamental principles aimed at preventing negative impacts are non-negotiable and shall be adhered to by all suppliers, but for larger suppliers we require practices and ambitions that go beyond.PoliciesWe manage our supply chain through our global Supply Chain &amp; Procurement function organised around procurement categories, operational geographies and supply chain-based risk assessments. All suppliers are risk assessed to identify and mitigate ESG risks through a centralised vetting and onboarding process. In the ISS Supplier Code of Conduct we specify our fundamental principles as well as the minimum requirements that all suppliers must meet in order to do business with ISS. This includes areas within ethical and responsible business conduct, social sustainability &amp; human rights and environmental sustainability &amp; climate action.Key actionsSuppliers are continuously monitored against sanctions and watchlists. Our supply chain risk and assurance programme also ensures for most critical suppliers that performance is actively managed, business continuity plans are in place and that flow-down agreements are negotiated which pass through ISS’s risk partially or fully to its suppliers.A sample number of critical suppliers are audited annually, through an independent third-party agency, to close any gaps identified on the ESG compliance requirements of ISS. For further description of our supply chain engagement and practices please refer to Stakeholder engagement, p. 61.Unless formally qualifying as small-business suppliers, all high-carbon impact suppliers are required to mirror ISS’s commitments in terms of Science-Based Targets and carbon disclosure. Where needed, ISS will proactively support impacted suppliers to establish a roadmap towards adherence to these environmental sustainability requirements. In competitive sourcing processes environmental sustainability must have a minimum of 20% weight in the award criteria.Among others to actively reduce risk and increase adherence to ESG requirements in its supply chain, ISS actively funnels third-party spend to its Preferred Supplier List. This results in 81% of spend covered by a formal supplier agreement currently and a reduction of the supplier count by 22% vs. 2020.Payment practicesOur own procurement practices are described in our Supply Chain policy and further detailed in our Supply Chain &amp; Procurement standard. Our standard payment term for small business suppliers is 30 days. For other suppliers our standard payment term is “end of month + 95 days”, subject to compliance with local statutory regulation on payment terms. Each country operates a Procure-to-Pay system where purchases are executed through purchase orders. We are subject to statutory payment regulation in many of our operating geographies that often provide different payment terms than our standards.We capture details of payment terms and payments made in our global spend management tool Sievo and we are able to track payment history and profile on each of our more than 6.8 million invoices spread across around 45,000 suppliers.The average time to pay an invoice in the above period was 48days (2024: 48 days). At the end of 2025 we did not have outstanding legal proceedings for late payments to suppliers.Targets and progressOur actions to engage with suppliers and subcontractors on fair and predictable commercial conditions are described above. We have not set, and do not currently plan to set, specific targets in this area.Supplier relationshipsESRS G1:Management of relationships with suppliers including payment practice Material negative impacts Through our purchasing decisions, contract terms and ongoing engagement with suppliers, particularly where there is an imbalance of bargaining power, we can influence whether suppliers and their workers enjoy fair and predictable commercial conditions. By managing supplier relationships on fair terms, for example, through reasonable payment terms, collaborative planning and respect for contractual commitments, we can support the economic stability of value chain businesses, protect employment and income for workers, and contribute to more resilient local economies. Conversely, if our practices are unfair or overly aggressive, this could put pressure on suppliers’ financial viability and working conditions, with knock-on negative effects for workers and communities.Our key policiesSupplier Code of Conduct Supply Chain policy GOVERNANCEMETRICSGovernance dataIn this section:1 Incidents, complaints and severe human rights2 Incidents of corruption and bribery3 Payment practices1 Incidents, complaints and severe human rightsIncidents and complaints reported(number)20252024People &amp; Culture concerns 341 281 Discrimination, including harassment81 53 Labour law compliance49 52 Fraud, bribery, corruption and misappropriation of funds30 35 Health, Safety &amp; Environment 16 16 Code of conduct12 29 Data privacy11 5 Customer/competitor interaction7 5 Other 75 76 Received through Group Speak Up622 552 Received through local Speak Up 9362 Total715614 Discrimination, including harassment:Received through Group Speak Up81 53 Received through local Speak Up/PMS 4829 Total 129 82 Severe human rights incidents (Group Speak Up) - - Fines, penalties and compensation for damages(DKKm)20252024Work-related incidents 12 9 Severe human rights violations - - Total12 9 Accounting policyComplaints received through Speak Upinclude incidents and complaints received (including in relation to discrimination and harassment) via established Group-level or local Speak Up channels relating to working conditions, equal treatment and opportunities and other work-related rights as defined in ESRS S1-17. Complaints relating to more than one category are recorded under the category considered most serious and significant.Work-related incidents of discrimination, including harassment, covers incidents of discrimination including on the grounds of gender, racial or ethnic origin, nationality, religion or belief, disability, age, sexual orientation. Incidents are recorded in local people management systems (PMS), local Speak-Up channels or in the Group Speak-Up channel. Incidents reported through our Group Speak Up channel are guaranteed anonymity. As a result, we can not always verify whether complaints are also recorded in local Speak Up systems. The right to anonymity is prioritised over the risk of double-counting.Fines, penalties and compensation for damages arising from work-related incidents and complaints as well as severe human rights violationsincludes fines and penalties finally imposed on ISS by competent regulators. This also includes specific compensation paid for damages to affected current or former ISS employees in relating to such incidents, complaints or violations. In the consolidated financial statements such costs are reported in the line Other operating expenses. Severe human rights violationsare incidents that involve forced labour, human trafficking and/or child labour. Such incidents include lawsuits, formal complaints received by ISS and serious allegations in public reports or the media, where these are connected to ISS employees, if not disputed by ISS.2 Incidents of corruption and bribery (Number)20252024Confirmed incidents 2 1 Convictions for violations of anti-corruption and anti-bribery laws- - (DKKm)20252024Fines for convictions for violations of anti-corruption and anti-bribery laws--Accounting policyConfirmed incidentsof corruption and bribery comprise cases involving abuse of entrusted power by ISS employees in their capacity as employees, for private gain, including both financial and non-financial advantages, as defined in the ISS Anti-Corruption Policy. An incident is considered “confirmed” when it has been assessed internally and determined to constitute corruption or bribery, e.g. by the Business Integrity Committee, or when it has been established so by final ruling from an external authority or a final court decision. Incidents under investigation are excluded. Disciplinary actions against employees may include reprimands, formal warnings, training requirements, reassignment, and demotion.Convictions for violations of anti-corruption and anti-bribery lawscomprise final un-appealable convictions in criminal proceedings against ISS or ISS employee in their capacity as an ISS employee for violation of anti-corruption and anti-bribery laws.Fines for violations of anti-corruption and anti-bribery laws comprise the amount paid for final and unappealable fines imposed by competent authorities for violations of anti-corruption and anti-bribery laws by ISS any ISS employee in their capacity as an ISS employee.3 Payment practices(number, unless otherwise stated)20252024Average time to pay an invoice (days) 48 48 Payments aligned with standard terms (% of spend) 0-30 days48%45%31-60 days29%31%&gt; 60 days23%24%Outstanding legal proceedings for late payments0 0 Accounting policyAverage time to pay an invoicemeasures the number of days from the commencement of applicable payment terms until the invoice is paid. The metric is calculated on an “invoice-by-invoice” basis and does not take the value of each invoice into account. The average time to pay an invoice is measured and calculated in our global spend management system “Sievo” based on consolidated invoice and payment data from local ERP systems across the countries in which the Group operates.Payments aligned with standard payment termsbreaks down supplier spend by applicable payment terms into brackets of 0-30 days, 31-60 days and 60+ days. Data is captured in the Group’s global spend management system “Sievo”. Calculation of payment terms for 2025 is based on data for 1 October 2024-30 September 2025.Outstanding legal proceedings for late payments comprisethe number of ongoing legal proceedings that have been instigated with a competent court by a supplier against ISS in relation to late payments. The metric excludes proceedings relating to disputes over the quality, quantity or characteristics of the goods, services or similar supplied to ISS.DISCLOSURESIncorporation by referenceThe table below provides an overview of where information can be found relating to ESRS disclosures that have been incorporated by reference and stated outside of the sustainability statement as part of other sections of this Annual Report.Disclosures Section/ReportPageGOV-1§21aNumber of executive and non-executive members of the Board of DirectorsCorporate governance41GOV-1§21BEmployee representatives on the Board of DirectorsCorporate governance41GOV-1§21d, §23a-bDiversity of the Board of DirectorsCorporate governance41GOV-1§21ePercentage of independent Board of Directors membersCorporate governance41GOV-1G1.GOV-1§23a-b, §5b, §21c, §17Information on Board competences, skills and relevant experienceCorporate governance41GOV-2§26cMaterial impacts, risks and opportunities addressed by the Board of DirectorsCorporate governance41SBM-1§42, §42a-bBusiness model and value chainOur business model42SBM-1§40a i-iii, 40e-gBusiness strategy and products/services linkage to sustainability mattersOur strategic choices9SBM-1§40bTotal revenue by significant sectorsConsolidated financialstatements, note 1.28S1-6 AR5Employees by countryPerformance37OtherIncorporation by reference Disclosure requirements covered by ISS’s sustainability statementDisclosure requirements that derive from other EU legislationDISCLOSURESCovered by ISS’s sustainability statementGeneralESRS 2 – GeneralDisclosuresSection/ReportPageBP-1General basis for preparation of the sustainability statementBasis of preparation62BP-2Disclosures in relation to specific circumstancesBasis of preparation62GOV-1The role of the administrative, management and supervisory bodiesCorporate governanceSustainability governance4156GOV-2Information provided to and sustainability matters addressed by the company’s administrative, management and supervisory bodiesCorporate governanceSustainability governance4156GOV-3Integration of sustainability-related performance in incentive schemesSustainability governance57GOV-4Statement on sustainability due diligenceDue diligence57GOV-5Risk management and internal controls over sustainability reportingSustainability governance 57SBM-1Strategy, business model and value chainSustainability strategy Business model and value chain5152SBM-2Interests and view of stakeholdersStakeholder engagement60SBM-3Material impacts, risks and opportunities (IRO) and their interaction with strategy and business modelBusiness model and value chain Double materiality assessment5258IRO-1Description of the processes to identify and assess material impacts, risks and opportunitiesDouble materiality assessment58IRO-2Disclosure requirements in ESRS covered by the undertakings sustainability statementBasis of preparationDisclosures61103-104SocialESRS S1 – Own workforceDisclosuresSection/ReportPageS1-1Policies related to own workforceLabour and human rightsDiversity, inclusion and belongingHealth, safety and well being Data privacy65687073S1-2Processes for engaging with own workers and workers’ representatives about impactsStakeholder engagement60S1-3Processes to remediate negative impacts and channels for own workers to raise concernsAs S1-1 aboveS1-4Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actionsAs S1-1 aboveS1-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesAs S1-1 aboveS1-6Characteristics of the undertaking’s employeesSocial data77S1-7Characteristics of non-employee workers in ISSs own WorkforceSocial data78S1-8Collective bargaining coverage and social dialogueSocial data78S1-9Diversity metricsSocial data78-79S1-10Adequate wagesSocial data79S1-12Persons with disabilitiesSocial data79S1-13Training and skills development metricsSocial data79S1-14Health and safety metricsSocial data80S1-16Remuneration metrics (pay gap and remuneration ratio)Social data81S1-17Incidents, complaints and severe human rights impactsGovernance data 100DISCLOSURESCovered by ISS’s sustainability statement (continued)SocialESRS S2 – Workers in the value chainDisclosuresSection/ReportPageS2-1Policies related to workers in the value chainWorkers in the value chainForced labour and child labour7476S2-2Processes for engaging with workers in the value chain and workers’ representatives about impactsStakeholder engagement60S2-3Processes to remediate negative impacts and channels for workers in the value chain to raise concernsAs S2-1 above74, 76S2-4Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to workers in the value chain, and effectiveness of those actionsAs S2-1 above74, 76S2-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesAs S2-1 above74, 76ESRS S4 – Consumers and end-usersDisclosuresSection/ReportPageS4-1Policies related to consumers and end-usersData privacy73S4-2Processes for engaging with consumers and end-users and workers’representatives about impactsStakeholder engagement60S4-3Processes to remediate negative impacts and channels for consumersand end-users to raise concernsData privacy73S4-4Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to workers in the value chain, and effectiveness of those actionsData privacy73S4-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesData privacy73EnvironmentESRS E1 – Climate changeDisclosuresSection/ReportPageE1-1Transition plan for climate change mitigationClimate change mitigation83E1-2Policies related to climate change mitigation and adaptationClimate change mitigation85E1-3Actions and resources in relation to climate change policiesClimate change mitigation87E1-4Targets related to climate change mitigation and adaptationClimate change mitigation86E1-5Energy consumption and mixEnvironmental data90E1-6Gross Scopes 1, 2, 3 and Total GHG emissionsEnvironmental data91E1-7GHG removals and GHG mitigation projects financed through carbon creditsEnvironmental dataNME1-8Internal carbon pricingEnvironmental dataNMGovernanceG1 – Business conductDisclosuresSection/ReportPageG1-1Business conduct policies and corporate cultureCorporate cultureAnti-corruption and bribery 96-9798G1-2Management and relationship with suppliersSupplier relationships99G1-3Prevention and detection of corruption or briberyGovernance data98G1-4Confirmed incidents of corruption or briberyGovernance data101G1-6Payment practicesGovernance data101NM: Not materialDISCLOSURESDerived from other EU legislationGeneralESRS 2 – General information DisclosuresInformationRegulationPageGOV-121 (d)General: Board’s gender diversitySFDR/Benchmark regulation41GOV-121 (e)General: Percentage of board members who are independentBenchmark regulation41GOV-430General: Statement on due diligenceSFDR57SBM-140 (d) IInvolvement in activities related to fossil fuel activitiesSFDR/Pillar 3/Benchmark regulationNMSBM-140 (d) IIInvolvement in activities related to chemical productionSFDR/Benchmark regulationNMSBM-140 (d) IIIInvolvement in activities related to controversial weaponsSFDR/Benchmark regulationNMSBM-140 (d) IvInvolvement in activities related to cultivation and production of tobaccoBenchmark regulationNMSocialS1 – Own workforceDisclosuresInformationRegulationPageSBM3 – S114 (f)Risk of incidents of forced labourSFDR76SBM3 – S114 (g)Risk of incidents of child labourSFDR76S1-120Human rights policy commitmentsSFDR65S1-121Due diligence policies on issues addressed by the fundamental International Labour Organisation Conventions 1 to 8Benchmark regulation57S1-122Processes and measures for preventing trafficking in human beingsSFDR65S1-123Workplace accident prevention policy or management systemSFDR67-68S1-332 (c)Grievance/complaints handling mechanismsSFDR98S1-1488 (b) and (c)Number of fatalities and number and rate of work-related accidentsSFDR/Benchmark regulation80S1-1488 (e)Number of days lost to injuries, accidents, fatalities or illnessSFDR80S1-1697 (a)Unadjusted gender pay gapSFDR/Benchmark regulation81S1-1697 (b)Excessive CEO pay ratioSFDR81S1-17103 (a)Incidents of discriminationSFDR100S1-17104 (a)Non-respect of UNGPs on Business and Human Rights and OECD guidelinesSFDR/Benchmark regulation100NM: Not materialDISCLOSURESDerived from other EU legislation (continued)SocialS2 – Workers in the value chainDisclosuresInformationRegulationPageSBM3 – S211 (b)Significant risk of child labour or forced labour in the value chainSFDR76S2-117Human rights policy commitmentsSFDR65S2-118Policies related to value chain workersSFDR/Benchmark regulation74S2-119Non-respect of UNGPs on Business and Human Rights and OECD guidelinesSFDR/Benchmark regulation74S2-119Due diligence policies on issues addressed by the fundamental International Labour / Organisation Conventions 1 to 8Benchmark regulation57S2-436Human rights issues and incidents connected to its upstream and downstream value chainSFDR74S3-116Human rights policy commitmentsSFDRNMESRS S3-117Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelinesSFDR/Benchmark regulationNMESRS S3-436Human rights issues and incidentsSFDRNMS4 – Consumers and end-usersDisclosuresInformationRegulationPageS4-116Policies related to consumers and end-usersSFDR73S4-117Non-respect of UNGPs on Business and Human Rights and OECD guidelinesSFDR/Benchmark regulationNMS4-435Human rights issues and incidentsSFDRNMGovernanceG1 – Business conductDisclosuresInformationRegulationPageG1-110 (b)United Nations Convention against CorruptionSFDRNMG1-110 (d)Protection of whistleblowersSFDRNMG1-424 (a)Fines for violation of anti- corruption and anti-bribery lawsSFDR/Benchmark regulation101G1-424 (b)Standards of anti-corruption and anti-briberySFDRNMNM: Not materialEnvironmentE1 – Climate changeDisclosuresInformationRegulationPageE1-114Transition plan to reach climate neutrality by 2050EU Climate law82-83E1-116 (g)Undertakings excluded from Paris-aligned BenchmarksPillar 3/Benchmark regulationNME1-434GHG emission reduction targetsSFDR/Pillar 3/Benchmark regulation82E1-538Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)SFDR90E1-537Energy consumption and mixSFDR90E1-543Energy intensity associated with activities in high climate impact sectorsSFDRNME1-644Gross Scope 1, 2, 3 and Total GHG emissionsSFDR/Pillar 3/Benchmark regulation91E1-653-55Gross GHG emissions intensitySFDR/Pillar 3/Benchmark regulation92E1-756GHG removals and carbon creditsEU Climate lawNME1-966Exposure of the benchmark portfolio to climate-related physical risks paragraphBenchmark regulationNME1-966 (a), 66 (c)Disaggregation of monetary amounts by acute and chronic physical risk Location of significant assets at material physical riskPillar 3NME1-967 (c)Breakdown of the carrying value of its real estate assets by energy-efficiencyPillar 3NME1-969Degree of exposure of the portfolio to climate-related opportunities paragraphBenchmark regulationNMEnvironmentE1 – Climate changeDisclosuresInformationRegulationPageE2-428Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soilSFDRNME3-19Water and marine resourcesSFDRNME3-113Dedicated policySFDRNME3-114Sustainable oceans and seasSFDRNME3-428 (c)Total water recycled and reusedSFDRNME3-429Total water consumption in m3per net revenue on own operationsSFDRNMIRO 1 – E416 (a) i -SFDRNMIRO 1 – E416 (b)-SFDRNMIRO 1 – E416 (c)-SFDRNME4-224 (b)Sustainable land / agriculture practices or policiesSFDRNME4-224 (c)Sustainable oceans / seas practices or policiesSFDRNME4-224 (d)Policies to address deforestation paragraphSFDRNME5-537 (d)Non-recycled wasteSFDRNME5-539Hazardous waste and radioactive wasteSFDRNMDISCLOSURESDerived from other EU legislation (continued)NM: Not material</mrv:SustainabilityReport>
   <mrv:DescriptionofTheTaxonomyRegulation contextRef="ctx-1" id="f0__s8__7__21" xml:lang="en">EU taxonomyOn 4 July 2025, the European Commission introduced simplification measures for the EU Taxonomy under a new Delegated Act, effective 1 January 2026 and applicable to the 2025 financial year. We have chosen to adopt the new rules for financial year 2025. As a facility service provider with an asset-light business model, most of our turnover-eligible activities fall outside the high-emission sectors targeted by the EU Taxonomy. Eligibility assessment We have screened our revenue-generating and investment activities against the EU Taxonomy eligibility criteria for turnover, CapEx and OpEx. Our activity screening considered NACE codes as guidance for the activity descriptions in the EU Taxonomy, alongside an individual assessment of each of our 48 service types. For CapEx and OpEx, we evaluated our key asset types and cost components as recorded in our financial system and assessed those in scope against the economic activities. Eligibility assessment outcome Turnover We assessed that the relevant economic activities, as defined by the EU Taxonomy, include Services (CEY 5.1) and Real Estate activities (CCM 7.2, CCM 7.3, CCM7.5, CCM 9.3 and CCM7.6). The activities relate to our services within the following service lines: Technical Building Structure, Technical Building Electrical, Technical Building Mechanical, Capital Projects and Energy Management within our HSE Management. Based on current insights, we expect that only parts of these services would represent eligible revenue. However, data are currently not available at a more granular level. In 2025, total revenue related to these activities corresponded to 9% of Group revenue. Being below the threshold of 10%, the activities were deemed non-material and consequently not assessed further. In 2024, eligible revenue was reported as 0%.CapExFollowing our EU Taxonomy CapEx eligibility assessment, the relevant economic activities are: CCM 7.2 Renovation of existing buildings (newly identified this reporting period and restated in the 2024 comparatives) and CCM 7.7 Acquisition and ownership of buildings, reflecting CapEx related to our buildings and renovation projects. Our capitalised vehicles are reported under CCM 6.5 Transport by motorbikes, passenger cars and light commercial vehicles. In 2025, eligible CapEx amounted to DKK 821 million (2024: DKK 1,030 million (restated)), a slight decrease as 2024 had an unusually high number of lease renewals.OpExFollowing our EU Taxonomy OpEx eligibility assessment, the relevant economic activities are: CCM 7.2 Renovation of existing buildings (costs identified as eligible in the current period and restated in the 2024 comparatives) and CCM 7.7 Acquisition and ownership of buildings (OpEx related to renovation measures and building leases). In regards to our fleet, we report this on CCM 6.5 Transport by motorbikes, passenger cars and light commercial vehicles, and have mapped costs related to short-term vehicle leases and associated repairs and maintenance to the fleet activity. In 2025, eligible OpEx amounted to DKK 285 million (2024: DKK 353 million (restated)), decreasing due to lower costs for repair and maintenance of vehicles in 2025. We only report on one environmental objective per activity to avoid double counting. No significant changes in the related KPIs have occurred in this reporting period.Alignment assessmentWe continued our alignment assessment in 2025 and concluded that criteria regarding “substantial contribution” and “do-no-significant-harm” remain challenging to document, and we have not managed to establish and obtain appropriate confirmations from manufacturers and suppliers. As such, none of our taxonomy-eligible activities are assessed to be taxonomy-aligned. Minimum safeguards We are committed to upholding principles of responsible business conduct through our foundational values, policy frameworks, and ongoing due diligence. To strengthen our work and documentation of our efforts, we conducted a human rights impact assessment in 2025, see p. 66. Regarding anti-corruption, ISS has established policies, internal controls, and preventive measures considered adequate. No ISS top management members have been convicted of corruption or competition law breaches, and no legal entities have been found guilty of tax evasion.While we have no reason to believe that our business practices do not uphold the minimum safeguards within the areas of human rights, bribery/corruption, taxation and fair competition, we are currently not able to document our adherence. Accordingly, none of our activities are reported as aligned within the definition of the EU Taxonomy.Taxonomy-eligible activitiesTurnoverCapExOpExTaxonomy-aligned activitiesTurnoverCapExOpExTaxonomy-eligible activitiesTurnover, CapEx and OpEx - from products or services associated with taxonomy-eligible or taxonomy aligned economic activitiesCapEx and OpEx - from products or services associated with taxonomy-eligible or taxonomy aligned economic activitiesKPI(DKKm unless otherwise stated)RevenueCapExOpEx2025Total84,684 1,674 841 Proportion of taxonomy eligible activities 0%49%34%Taxonomy aligned activities - - - Proportion of taxonomy aligned activities- - - Not assessed activities considered non-material1)9% - - 1)Excluded economic activities based on the 10% threshold: CCM 7.2, CCM 7.3, CCM 7.5, CCM 7.6, CCM 9.3 and CEY 5.1.(%, unless otherwise stated)Trans-por-tationRenovationof existing buildingsAcquisition/ownership of buildingsSum of alignmentper objectiveTotal CapExTaxonomy eligible KPI (proportion of taxonomy eligible CapEx) 27%6%16%n/a49%Taxonomy eligible KPI (monetary value of CapEx), DKKm 457 93271n/a821Taxonomy aligned KPI (proportion of taxonomy aligned CapEx) 0%0%0%n/a0%Proportion of taxonomy aligned in taxonomy eligible0%0%0%n/a0%OpExTaxonomy eligible KPI (proportion of taxonomy eligible OpEx) 20%7%7%n/a34%Taxonomy eligible KPI (monetary value of OpEx), DKKm 168 57 60 n/a285Taxonomy aligned KPI (proportion of taxonomy aligned OpEx 0%0%0%n/a0%Proportion of taxonomy aligned in taxonomy eligible 0%0%0%n/a0%Economic activitiesCCM/CCA 6.5 (T): Transport by motorbikes, passenger cars and light commercial vehicles (transportation)CCM/CCA 7.2 (T): Renovation of existing buildingsCCM/CCA 7.7: Acquisition and ownership of buildingsRestatement of 2024 reportingDuring the current reporting period, we refined our calculation methodology for EU Taxonomy eligibility within CapEx and OpEx. These changes eliminate prior double counting, improve the accuracy of total eligible costs, and provide more reliable and relevant information:OpExWe identified double counting in the OpEx denominator as our insights to underlying data has improved. This has resulted in our OpEx denominator to be restated from DKK 933 million (2024 reported) to DKK 882 million (2024 restated).We adjusted for the double counting under activity CCM 7.7 from DKK 69 million (2024 reported) to DKK 58 million (2024 restated). We reassessed our taxonomy-eligible OpEx under activity CCM 6.5 from DKK 123 million (2024 reported) to DKK 221 million (2024 restated).We also identified additional taxonomy-eligible OpEx for repair and maintenance and renovation measures under activity CCM 7.2 (DKK 74 million).As a result, our 2024 taxonomy-eligible OpEx has been restated from DKK 192 million, 21% (reported 2024) to DKK 353 million, 40% (restated 2024).CapExWe identified additional taxonomy-eligible CapEx for leasehold improvements under activity CCM 7.2 (DKK 56 million). As a result, taxonomy-eligible CapEx has been restated from DKK 974 million, 50% (reported 2024) to DKK 1,030 million, 53% (restated 2024).Accounting policyIn accordance with Commission Delegated Regulation (EU) 2021/2178, ISS discloses the proportion of turnover, CapEx, and OpEx relating to taxonomy-eligible and taxonomy-aligned economic activities. Turnover For purposes of calculating the eligibility KPI, the denominator for turnover is defined as total revenue in accordance with IFRS as presented in note 1.1 of the consolidated financial statements. The turnover KPI is defined as Taxonomy-eligible turnover divided by total turnover. The numerator for turnover KPI is the revenue associated with taxonomy-eligible activities. CapEx The CapEx KPI is defined as the proportion of Taxonomy-eligible capital expenditure (“CapEx”) in relation to the company’s total CapEx. CapEx comprises additions to fixed assets (including right-of-use assets) and intangible assets, with additions resulting from business combinations also included. Goodwill is excluded from CapEx for EU Taxonomy reporting purposes, as it is not defined as an intangible asset in accordance with IAS 38. The share of taxonomy-eligible CapEx is calculated as: Taxonomy-eligible CapEx KPI (additions) = eligible CapEx/total CapEx. For activity CCM 6.5, the number vehicles by weight is used to estimate the allocation of taxonomy-eligible CapEx. OpEx The OpEx denominator KPI includes direct non-capitalised costs related to research and development, building renovation, short-term lease, maintenance, and repair of property and equipment. It excludes amortisation and impairment, as well as salary and employee costs recognised under IFRS but not considered for taxonomy purposes. The share of Taxonomy-eligible OpEx is calculated as: Taxonomy-eligible OpEx KPI (repair and maintenance; short term leases; renovation measures) = eligible OpEx/total OpEx. For activity CCM 6.5, the number vehicles by weight is used to estimate the allocation of taxonomy-eligible OpEx. Given the lack of granularity in the data for short-term leases, CCM 6.5 and CCM 7.7, an allocation key was applied based on the eligible-CapEx under the respective activities. Given the lack of granularity in the data for short-term leases, CCM 6.5 and CCM 7.7, an allocation key was applied based on the eligible-CapEx under the respective activities. </mrv:DescriptionofTheTaxonomyRegulation>
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   <sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx-1" id="f0__s8__7__240" xml:lang="en">The Board of Directors and Executive Group Management Board have today considered and adopted the Annual Report of ISS A/S for the financial year 2025.The consolidated financial statements and the Parent company financial statements have been prepared in accordance with IFRS Accounting Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act. In addition, the consolidated financial statements and the Parent company financial statements have been prepared in compliance with the IFRS Accounting Standards issued by the IASB. The Management review has been prepared in accordance with 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 at 31 December 2025 of the Group and the Parent company and of the results of the Group’s and Parent company’s operations and cash flows for the financial year 2025.In our opinion, Management review includes a fair review of the development in the operations and financial circumstances of the Group and the Parent company, of the results for the year and of the financial position of the Group and the Parent company as well as a description of the most significant risks and elements of uncertainty, which the Group and the Parent company are facing.Additionally, the Sustainability statement, which is part of Management review, has been prepared, in all material respects, in accordance with paragraph 99a of the Danish Financial Statements Act. This includes compliance with the European Sustainability Reporting Standards (ESRS), including that the process carried out by the management to identify the reported information (the Process) is in accordance with the description set out in the subsection titled Double Materiality Assessment in the General section. Furthermore, disclosures within EU Taxonomy in the Environmental section of the Sustainability statement are, in all material aspects, in accordance with Article 8 of EU Regulation 2020/852 (the Taxonomy Regulation Reporting).The Sustainability statement includes forward-looking statements based on disclosed assumptions about events that may occur in the future and possible future actions by the Group. Actual outcomes are likely to be different since anticipated events frequently do not occur as expected.In our opinion, the Annual Report of ISS A/S for the financial year 1 January to 31 December 2025 with the filename ISS-2025-12-31-en.zip is prepared, in all material respects, in compliance with the ESEF Regulation.We recommend that the Annual Report be adopted at the annual general meeting on 16April 2026.</sob:StatementByExecutiveAndSupervisoryBoards>
   <sob:PlaceOfSignatureOfStatement contextRef="ctx-1" id="f0__s8__7__241" xml:lang="en">Copenhagen</sob:PlaceOfSignatureOfStatement>
   <sob:DateOfApprovalOfAnnualReport contextRef="ctx-1" id="f0__s8__7__242">2026-02-19</sob:DateOfApprovalOfAnnualReport>
   <cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-40" id="f0__s8__7__243" xml:lang="en">Kasper Fangel </cmn:NameAndSurnameOfMemberOfExecutiveBoard>
   <cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-40" id="f0__s8__7__244" xml:lang="en">Group CEO</cmn:TitleOfMemberOfExecutiveBoard>
   <cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-41" id="f0__s8__7__245" xml:lang="en">Mads Holm</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
   <cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx-41" id="f0__s8__7__246" xml:lang="en">Group CFO</cmn:TitleOfMemberOfExecutiveBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-42" id="f0__s8__7__247" xml:lang="en">Niels Smedegaard </cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-42" id="f0__s8__7__248" xml:lang="en">Chair</cmn:TitleOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-43" id="f0__s8__7__249" xml:lang="en">Jens Bjørn Andersen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-43" id="f0__s8__7__250" xml:lang="en">Deputy Chair</cmn:TitleOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-44" id="f0__s8__7__251" xml:lang="en">Kelly Kuhn</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-45" id="f0__s8__7__252" xml:lang="en">Henrik Lind</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:DescriptionOfMemberOfSupervisoryBoard contextRef="ctx-45" id="f0__s8__7__253" xml:lang="en">Board member</cmn:DescriptionOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-46" id="f0__s8__7__254" xml:lang="en">Lars Petersson</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:DescriptionOfMemberOfSupervisoryBoard contextRef="ctx-46" id="f0__s8__7__255" xml:lang="en">Board member</cmn:DescriptionOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-47" id="f0__s8__7__256" xml:lang="en">Reshma Ramachandran</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:DescriptionOfMemberOfSupervisoryBoard contextRef="ctx-47" id="f0__s8__7__257" xml:lang="en">Board member</cmn:DescriptionOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-48" id="f0__s8__7__258" xml:lang="en">Ben Stevens</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:DescriptionOfMemberOfSupervisoryBoard contextRef="ctx-48" id="f0__s8__7__259" xml:lang="en">Board member</cmn:DescriptionOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-49" id="f0__s8__7__260" xml:lang="en">Henriette Hallberg Thygesen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:DescriptionOfMemberOfSupervisoryBoard contextRef="ctx-49" id="f0__s8__7__261" xml:lang="en">Board member</cmn:DescriptionOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-50" id="f0__s8__7__262" xml:lang="en">Signe Adamsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:DescriptionOfMemberOfSupervisoryBoard contextRef="ctx-50" id="f0__s8__7__263" xml:lang="en">Employee representative</cmn:DescriptionOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-51" id="f0__s8__7__264" xml:lang="en">Rune Christensen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:DescriptionOfMemberOfSupervisoryBoard contextRef="ctx-51" id="f0__s8__7__265" xml:lang="en">Employee representative</cmn:DescriptionOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-52" id="f0__s8__7__266" xml:lang="en">Tove Møller Eriksen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:DescriptionOfMemberOfSupervisoryBoard contextRef="ctx-52" id="f0__s8__7__267" xml:lang="en">Employee representative</cmn:DescriptionOfMemberOfSupervisoryBoard>
   <arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="f0__s8__7__269" xml:lang="en">To the shareholders of ISS A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
   <arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="f0__s8__7__270" xml:lang="en">Our opinionIn our opinion, the Consolidated Financial Statements and the Parent Company Financial Statements give a true and fair view of the Group’s and the Parent Company’s financial position at 31 December 2025 and of the results of the Group’s and the Parent Company’s operations and cash flows for the financial year 1 January to 31 December 2025 in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (‘IASB’) and in accordance with IFRS Accounting Standards as adopted by the EU and further requirements in the Danish Financial Statements Act.Our opinion is consistent with our Auditor’s Long-form Report to the Audit &amp; Risk Committee and the Board of Directors.What we have auditedThe Consolidated Financial Statements and Parent Company Financial Statements of ISS A/S for the financial year 1 January to 31 December 2025 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 material accounting policy information for the Group as well as for the Parent Company. Collectively referred to as the “Financial Statements”.</arr:OpinionOnAuditedFinancialStatements>
   <arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx-1" id="f0__s8__7__271" xml:lang="en">Basis for opinionWe conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the Auditor’s responsibilities for the audit of the Financial Statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.IndependenceWe are independent of the Group in accordance with the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code) as applicable to audits of financial statements of public interest entities, and the additional ethical requirements applicable in Denmark. We have also fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code.To the best of our knowledge and belief, prohibited non-audit services referred to in Article 5(1) of Regulation (EU) No 537/2014 were not provided.AppointmentWe were first appointed auditors of ISS A/S on 11 April 2024 for the financial year 2024. We have been reappointed annually by shareholder resolution for a total period of uninterrupted engagement of 2 years including the financial year 2025. </arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
   <arr:KeyAuditMattersAudit contextRef="ctx-1" id="f0__s8__7__272-1" xml:lang="en">Key audit mattersKey audit matters are those matters that, in our professional judgement, were of most significance in our audit of the Financial Statements for 2025. These matters were addressed in the context of our audit of the Financial Statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. For key audit matters, see the next page.Key audit matterRevenue recognitionRevenue from contracts is recognised as the services are rendered to the customers. Recognition of revenue is complex due to volume of transactions, the geographical spread of the Group’s operations and furthermore from large integrated facility service contracts being subject to interpretations, including impact from contract modifications and variable consideration.Accordingly, appropriate recognition and timing of revenue is critical and involves management judgement, especially in relation to integrated and complex facility service contracts. We focused on this area because of the significance to the Consolidated Financial Statements, as well as the complexity. In addition, we focused on this area as revenue comprises a substantial number of transactions with different characteristics. Refer to Note1.2in the Consolidated Financial Statements.How our audit addressed the key audit matterWe considered the appropriateness of the Group’s accounting policies for revenue recognition and assessed compliance with applicable IFRS Accounting Standards. We carried out risk assessment procedures in order to obtain an understanding of IT systems, business processes and relevant controls regarding recognition of revenue. For the controls, we assessed whether they were designed and implemented to effectively address the risk of material misstatement. For selected controls that we planned to rely on, we tested whether they were performed on a consistent basis. We tested Management’s judgments related to recognition of revenue from integrated and complex contracts. We applied data analytics for revenue streams in order to identify and test transactions outside the ordinary transaction flow and performed substantive procedures over invoicing and relevant contracts in order to assess the accounting treatment and principles applied, and tested journal entries within revenue.We tested that the revenue is recognised in the correct financial year.Finally, we assessed the adequacy of disclosures provided by Management in the Consolidated Financial Statements.Key audit matterImpairment assessment of goodwillGoodwill comprises a significant part of total assets in the consolidated statement of financial position.The cash generating units (CGUs) in which goodwill is included is impairment tested by management on an annual basis. We focused on this area, as the carrying amounts are significant and as Management is required to exercise considerable judgement because of the inherent complexity in estimating the fair value in use.Refer to Note 3.1 and Note 3.2 in the Consolidated Financial Statements.How our audit addressed the key audit matterWe considered the appropriateness of the defined CGUs within the business and examined the methodology used by Management to assess the carrying amount of goodwill assigned to groups of CGUs to determine compliance with applicable IFRS Accounting Standards. We performed detailed testing, including a test of mathematical accuracy of Management’s impairment tests for goodwill, and challenged the significant assumptions affecting the future cash flows, including assumptions related to revenue growth, operating margins and discount rates. We used our internal valuation specialists to independently challenge the discount rates and terminal growth rate. In calculating the discount rates, the key inputs used were independently sourced from market data, and we assessed the methodology applied.Finally, we assessed the adequacy of disclosures provided by Management in the Consolidated Financial Statements.</arr:KeyAuditMattersAudit>
   <arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="f0__s8__7__273" xml:lang="en">Statement on the Management ReviewManagement is responsible for the Management Review.Our opinion on the Financial Statements does not cover the Management Review, and we do not as part of the audit express any form of assurance conclusion thereon.In connection with our audit of the Financial Statements, our responsibility is to read the Management Review and, in doing so, consider whether the Management Review is materially inconsistent with the Financial Statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. Moreover, we considered whether the Management Review includes the disclosures required by the Danish Financial Statements Act. This does not include the requirements in paragraph 99 a related to the sustainability statement covered by the separate auditor’s limited assurance report hereon. Based on the work we have performed, in our view, the Management Review is in accordance with the Consolidated Financial Statements and the Parent Company Financial Statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act, except for the requirements in paragraph 99 a related to the sustainability statement, cf. above. We did not identify any material misstatement in the Management Review.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
   <arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="f0__s8__7__274" xml:lang="en">Management’s responsibilities for the Financial StatementsManagement is responsible for the preparation of consolidated financial statements and parent company financial statements that give a true and fair view in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (‘IASB’) and in accordance with IFRS Accounting Standards as adopted by the EU and further requirements in 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, Management is responsible for assessing the Group’s and the Parent Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting 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="f0__s8__7__276" xml:lang="en">Auditor’s responsibilities for the audit of the Financial StatementsOur objectives are to obtain reasonable assurance about whether the Financial Statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s 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 the additional requirements applicable in Denmark will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Financial Statements.As part of an audit in accordance with ISAs and the additional requirements applicable in Denmark, we exercise professional judgement and maintain professional scepticism throughout the audit. We also:Identify and assess the risks of material misstatement 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 circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s and the Parent Company’s 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 Management’s use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s and the Parent Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s 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 auditor’s report. However, future events or conditions may cause the Group or the Parent Company to cease to continue as a going concern.Evaluate the overall presentation, structure and content of the Financial Statements, including the disclosures, and whether the Financial Statements represent the underlying transactions and events in a manner that gives a true and fair view.Plan and perform the group audit to obtain sufficient appropriate audit evidence regarding the financial information of the entities or business units within the group as a basis for forming an opinion on the Consolidated Financial Statements. We are responsible for the direction, supervision and review of the audit work performed for purposes of the group audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance 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 governance 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 independence 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 Financial Statements of the current period and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter.</arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
   <arr:AuditorsReportOnXbrlTagging contextRef="ctx-1" id="f0__s8__7__277" xml:lang="en">Report on compliance with the ESEF RegulationAs part of our audit of the Financial Statements we performed procedures to express an opinion on whether the annual report of ISS A/S for the financial year 1 January to 31 December 2025 with the filename ISS-2025-12-31-en.zipis prepared, in all material respects, in compliance with the Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF Regulation) 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 Statements presented in human-readable format; andFor such internal control as Management determines 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 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 auditor’s judgement, including the assessment of the risks of material departures from the requirements 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 company’s iXBRL tagging process and of internal control over the tagging process;Evaluating the completeness of the iXBRL tagging of the Consolidated Financial Statements including notes;Evaluating the appropriateness of the company’s 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; andReconciling 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 to 31 December 2025 with the filename ISS-2025-12-31-en.zipis prepared, in all material respects, in compliance with the ESEF Regulation.</arr:AuditorsReportOnXbrlTagging>
   <arr:SignatureOfAuditorsPlace contextRef="ctx-1" id="f0__s8__7__278" xml:lang="en">Hellerup</arr:SignatureOfAuditorsPlace>
   <arr:SignatureOfAuditorsDate contextRef="ctx-1" id="f0__s8__7__279">2026-02-19</arr:SignatureOfAuditorsDate>
   <cmn:NameOfAuditFirm contextRef="ctx-53" id="f0__s8__7__280" xml:lang="en">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab </cmn:NameOfAuditFirm>
   <cmn:NameOfAuditFirm contextRef="ctx-54" id="f0__s8__7__282" xml:lang="en">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab </cmn:NameOfAuditFirm>
   <cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-53" id="f0__s8__7__281">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
   <cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-54" id="f0__s8__7__283">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
   <cmn:NameAndSurnameOfAuditor contextRef="ctx-53" id="f0__s8__7__284" xml:lang="en">Rasmus Friis Jørgensen</cmn:NameAndSurnameOfAuditor>
   <cmn:DescriptionOfAuditor contextRef="ctx-53" id="f0__s8__7__285" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
   <cmn:IdentificationNumberOfAuditor contextRef="ctx-53" id="f0__s8__7__286">mne28705</cmn:IdentificationNumberOfAuditor>
   <cmn:NameAndSurnameOfAuditor contextRef="ctx-54" id="f0__s8__7__287" xml:lang="en">Mads Melgaard</cmn:NameAndSurnameOfAuditor>
   <cmn:DescriptionOfAuditor contextRef="ctx-54" id="f0__s8__7__288" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
   <cmn:IdentificationNumberOfAuditor contextRef="ctx-54" id="f0__s8__7__289">mne34354</cmn:IdentificationNumberOfAuditor>
   <arr:AuditorsReportOnSubstainabilityReport contextRef="ctx-1" id="f0__s8__7__23" xml:lang="en">Independent auditor’s limited assurance report on the Sustainability StatementTo the stakeholders of ISS A/SLimited assurance conclusionWe have conducted a limited assurance engagement on the sustainability statement of ISS A/S (the “Group”) included in the Management review (the “Sustainability Statement”), page 49 – 108, for the financial year 1 January – 31 December 2025.Based on the procedures we have performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the Sustainability Statement is not prepared, in all material respects, in accordance with the Danish Financial Statements Act paragraph 99 a, including: compliance with the European Sustainability Reporting Standards (ESRS), including that the process carried out by the management to identify the information reported in the Sustainability Statement (the “Process”) is in accordance with the description set out in the section “Double materiality assessment (DMA)”; and compliance of the disclosures in the subsection “EU Taxonomy” within the “Environmental” section of the Sustainability Statement with Article 8 of EU Regulation 2020/852 (the “Taxonomy Regulation”).Basis for conclusion We conducted our limited assurance engagement in accordance with International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance engagements other than audits or reviews of historical financial information(“ISAE 3000 (Revised)”) and the additional requirements applicable in Denmark. The procedures in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed.We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. Our responsibilities under this standard are further described in the Auditor’s responsibilities for the assurance engagementsection of our report. Our independence and quality managementWe 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. We have also fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code.Our firm applies International Standard on Quality Management 1, which requires the firm to design, implement and operate a system of quality management including policies or procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.Other matterThe comparative information included in the Sustainability Statement of the Group for the financial year 2023 was not subject to an assurance engagement. Our conclusion is not modified in respect of this limitation of scope.Management’s responsibilities for the Sustainability statementManagement is responsible for designing and implementing a process to identify the information reported in the Sustainability Statement in accordance with the ESRS and for disclosing this Process as included in the section “Double materiality assessment (DMA)” of the Sustainability Statement. This responsibility includes:understanding the context in which the Group’s activities and business relationships take place and developing an understanding of its affected stakeholders;the identification of the actual and potential impacts (both negative and positive) related to sustainability matters, as well as risks and opportunities that affect, or could reasonably be expected to affect, the Group’s financial position, financial performance, cash flows, access to finance or cost of capital over the short-, medium-, or long-term;the assessment of the materiality of the identified impacts, risks and opportunities related to sustainability matters by selecting and applying appropriate thresholds; andmaking assumptions that are reasonable in the circumstances.Management is further responsible for the preparation of the Sustainability Statement, which includes the information identified by the Process, in accordance with the Danish Financial Statements Act paragraph 99 a, including: compliance with the ESRS;preparing the disclosures as included in the subsection “EU Taxonomy” within the “Environmental” section of the Sustainability Statement, in compliance with Article 8 of the Taxonomy Regulation;designing, implementing and maintaining such internal control that management determines is necessary to enable the preparation of the Sustainability Statement that is free from material misstatement, whether due to fraud or error; andthe selection and application of appropriate sustainability reporting methods and making assumptions and estimates that are reasonable in the circumstances. Inherent limitations in preparing the Sustainability StatementIn reporting forward-looking information in accordance with ESRS, management is required to prepare the forward-looking information on the basis of disclosed assumptions about events that may occur in the future and possible future actions by the Group. Actual outcomes are likely to be different since anticipated events frequently do not occur as expected.Auditor’s responsibilities for the assurance engagementOur responsibility is to plan and perform the assurance engagement to obtain limited assurance about whether the Sustainability Statement is free from material misstatement, whether due to fraud or error, and to issue a limited assurance report that includes our conclusion. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably beexpected to influence decisions of users taken on the basis of the Sustainability Statement as a whole. As part of a limited assurance engagement in accordance with ISAE 3000 (Revised) we exercise professional judgement and maintain professional scepticism throughout the engagement. Our responsibilities in respect of the Process include:Obtaining an understanding of the Process, but not for the purpose of providing a conclusion on the effectiveness of the Process, including the outcome of the Process; Considering whether the information identified addresses the applicable disclosure requirements of the ESRS; and Designing and performing procedures to evaluate whether the Process is consistent with the Group’s description of its Process, as disclosed in the section “Double materiality assessment (DMA)” of the Sustainability Statement. Our other responsibilities in respect of the Sustainability Statement include: Identifying where material misstatements are likely to arise, whether due to fraud or error; and Designing and performing procedures responsive to disclosures in the Sustainability Statement where material misstatements are likely to arise. 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.Summary of the work performedA limited assurance engagement involves performing procedures to obtain evidence about the Sustainability Statement. The nature, timing and extent of procedures selected depend on professional judgement, including the identification of disclosures where material misstatements are likely to arise, whether due to fraud or error, in the Sustainability Statement.In conducting our limited assurance engagement, with respect to the Process, we: Obtained an understanding of the Process by performing inquiries to understand the sources of the information used by management; and reviewing the Group’s internal documentation of its Process; andEvaluated whether the evidence obtained from our procedures about the Process implemented by the Group was consistent with the description of the Process set out in the section “Double materiality assessment (DMA)” of the Sustainability Statement.In conducting our limited assurance engagement, with respect to the Sustainability Statement, we:Obtained an understanding of the Group’s reporting processes relevant to the preparation of its Sustainability Statement including the consolidation processes by obtaining an understanding of the Group’s control environment, processes and information systems relevant to the preparation of the Sustainability Statement but not evaluating the design of particular control activities, obtaining evidence about their implementation or testing their operating effectiveness; Evaluated whether the information identified by the Process is included in the Sustainability Statement;Evaluated whether the structure and the presentation of the Sustainability Statement are in accordance with the ESRS;Performed inquiries of relevant personnel and analytical procedures on selected information in the Sustainability Statement;Performed substantive assurance procedures on selected information in the Sustainability Statement;Where applicable, compared disclosures in the Sustainability Statement with the corresponding disclosures in the financial statements and the Management review;Evaluated the methods, assumptions and data for developing estimates and forward-looking information; andObtained an understanding of the Group’s process to identify taxonomy-eligible and taxonomy-aligned economic activities and the corresponding disclosures in the Sustainability Statement.</arr:AuditorsReportOnSubstainabilityReport>
   <arr:AddresseeOfAuditorsReportOnSubstainabilityReports contextRef="ctx-1" id="f0__s8__7__24" xml:lang="en">To the stakeholders of ISS A/S</arr:AddresseeOfAuditorsReportOnSubstainabilityReports>
   <arr:IdentificationOfMattersOnWhichAssuranceReportIsProvidedAndDescriptionOfAssuranceEngagementSubstainabilityReport contextRef="ctx-1" id="f0__s8__7__25" xml:lang="en">Limited assurance conclusionWe have conducted a limited assurance engagement on the sustainability statement of ISS A/S (the “Group”) included in the Management review (the “Sustainability Statement”), page 49 – 108, for the financial year 1 January – 31 December 2025.</arr:IdentificationOfMattersOnWhichAssuranceReportIsProvidedAndDescriptionOfAssuranceEngagementSubstainabilityReport>
   <arr:OpinionOnSubjectMatterOfAssuranceReportSubstainabilityReport contextRef="ctx-1" id="f0__s8__7__26" xml:lang="en">Based on the procedures we have performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the Sustainability Statement is not prepared, in all material respects, in accordance with the Danish Financial Statements Act paragraph 99 a, including: compliance with the European Sustainability Reporting Standards (ESRS), including that the process carried out by the management to identify the information reported in the Sustainability Statement (the “Process”) is in accordance with the description set out in the section “Double materiality assessment (DMA)”; and compliance of the disclosures in the subsection “EU Taxonomy” within the “Environmental” section of the Sustainability Statement with Article 8 of EU Regulation 2020/852 (the “Taxonomy Regulation”).</arr:OpinionOnSubjectMatterOfAssuranceReportSubstainabilityReport>
   <arr:StatementOfAuditorsResponsibilitySubstainabilityReport contextRef="ctx-1" id="f0__s8__7__27" xml:lang="en">Auditor’s responsibilities for the assurance engagementOur responsibility is to plan and perform the assurance engagement to obtain limited assurance about whether the Sustainability Statement is free from material misstatement, whether due to fraud or error, and to issue a limited assurance report that includes our conclusion. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably beexpected to influence decisions of users taken on the basis of the Sustainability Statement as a whole. As part of a limited assurance engagement in accordance with ISAE 3000 (Revised) we exercise professional judgement and maintain professional scepticism throughout the engagement. Our responsibilities in respect of the Process include:Obtaining an understanding of the Process, but not for the purpose of providing a conclusion on the effectiveness of the Process, including the outcome of the Process; Considering whether the information identified addresses the applicable disclosure requirements of the ESRS; and Designing and performing procedures to evaluate whether the Process is consistent with the Group’s description of its Process, as disclosed in the section “Double materiality assessment (DMA)” of the Sustainability Statement. Our other responsibilities in respect of the Sustainability Statement include: Identifying where material misstatements are likely to arise, whether due to fraud or error; and Designing and performing procedures responsive to disclosures in the Sustainability Statement where material misstatements are likely to arise. 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.</arr:StatementOfAuditorsResponsibilitySubstainabilityReport>
   <arr:SignatureOfSubstainabilityAuditorsPlace contextRef="ctx-1" id="f0__s8__7__28" xml:lang="en">Hellerup</arr:SignatureOfSubstainabilityAuditorsPlace>
   <arr:SignatureOfSubstainabilityAuditorsDate contextRef="ctx-1" id="f0__s8__7__29">2026-02-19</arr:SignatureOfSubstainabilityAuditorsDate>
   <cmn:NameOfAuditFirmSubstainability contextRef="ctx-38" id="f0__s8__7__30" xml:lang="en">PricewaterhouseCoopersStatsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirmSubstainability>
   <cmn:NameOfAuditFirmSubstainability contextRef="ctx-39" id="f0__s8__7__32" xml:lang="en">PricewaterhouseCoopersStatsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirmSubstainability>
   <cmn:IdentificationNumberCvrOfAuditFirmSubstainability contextRef="ctx-38" id="f0__s8__7__31">33771231</cmn:IdentificationNumberCvrOfAuditFirmSubstainability>
   <cmn:IdentificationNumberCvrOfAuditFirmSubstainability contextRef="ctx-39" id="f0__s8__7__33">33771231</cmn:IdentificationNumberCvrOfAuditFirmSubstainability>
   <cmn:NameAndSurnameOfSubstainabilityAuditor contextRef="ctx-38" id="f0__s8__7__34" xml:lang="en">Rasmus Friis Jørgensen</cmn:NameAndSurnameOfSubstainabilityAuditor>
   <cmn:DescriptionOfSubstainabilityAuditor contextRef="ctx-38" id="f0__s8__7__35" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfSubstainabilityAuditor>
   <cmn:fIdentificationNumberOfSubstainabilityAuditor contextRef="ctx-38" id="f0__s8__7__36">mne28705</cmn:fIdentificationNumberOfSubstainabilityAuditor>
   <cmn:NameAndSurnameOfSubstainabilityAuditor contextRef="ctx-39" id="f0__s8__7__37" xml:lang="en">Mads Melgaard</cmn:NameAndSurnameOfSubstainabilityAuditor>
   <cmn:DescriptionOfSubstainabilityAuditor contextRef="ctx-39" id="f0__s8__7__38" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfSubstainabilityAuditor>
   <cmn:fIdentificationNumberOfSubstainabilityAuditor contextRef="ctx-39" id="f0__s8__7__39">mne34354</cmn:fIdentificationNumberOfSubstainabilityAuditor>
   <mrv:LinkToCorporateGovernanceReport contextRef="ctx-1" id="f0__s8__7__6">https://brand.issworld.com/m/6ab65588e18eca14/original/Corporate-governance-report-2025.pdf</mrv:LinkToCorporateGovernanceReport>
   <mrv:LinkToStatementOfDiversityPolicies contextRef="ctx-1" id="f0__s8__7__7">https://brand.issworld.com/m/65180dcbac4d0d4c/original/ISS-A-S-Compentencies-and-Diversity-Policy.pdf</mrv:LinkToStatementOfDiversityPolicies>
   <mrv:LinkToStatementOfPolicyForDataEthics contextRef="ctx-37" id="f0__s8__7__8">https://brand.issworld.com/m/1044f46d8334db60/original/ISS-Data-Ethics-and-AI-Policy.pdf</mrv:LinkToStatementOfPolicyForDataEthics>
   <gsd:NameOfReportingEntity contextRef="ctx-1" id="f0__s8__7__214" xml:lang="en">ISS A/S</gsd:NameOfReportingEntity>
   <gsd:NameOfSubmittingEnterprise contextRef="ctx-1" id="f0__s8__7__225" xml:lang="en">ISS A/S</gsd:NameOfSubmittingEnterprise>
   <gsd:AddressOfReportingEntityStreetName contextRef="ctx-1" id="f0__s8__7__215" xml:lang="en">Buddingevej 197</gsd:AddressOfReportingEntityStreetName>
   <gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx-1" id="f0__s8__7__226" xml:lang="en">Buddingevej 197</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
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   <gsd:AddressOfReportingEntityCountryIdentificationCode contextRef="ctx-1" id="f0__s8__7__217">DK </gsd:AddressOfReportingEntityCountryIdentificationCode>
   <gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="ctx-1" id="f0__s8__7__218" xml:lang="en">2860 Søborg</gsd:AddressOfReportingEntityPostCodeIdentifier>
   <gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx-1" id="f0__s8__7__227" xml:lang="en">2860 Søborg</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
   <gsd:AddressOfReportingEntityDistrictName contextRef="ctx-1" id="f0__s8__7__219" xml:lang="en"></gsd:AddressOfReportingEntityDistrictName>
   <gsd:AddressOfReportingEntityCountry contextRef="ctx-1" id="f0__s8__7__220" xml:lang="en">Denmark</gsd:AddressOfReportingEntityCountry>
   <gsd:TelephoneNumberOfReportingEntity contextRef="ctx-1" id="f0__s8__7__221" xml:lang="en">+45 38 17 00 00</gsd:TelephoneNumberOfReportingEntity>
   <gsd:FaxNumberOfReportingEntity contextRef="ctx-1" id="f0__s8__7__222" xml:lang="en">+45 38 17 00 11</gsd:FaxNumberOfReportingEntity>
   <gsd:HomepageOfReportingEntity contextRef="ctx-1" id="f0__s8__7__223">www.issworld.com</gsd:HomepageOfReportingEntity>
   <gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx-1" id="f0__s8__7__224">28504799</gsd:IdentificationNumberCvrOfReportingEntity>
   <gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx-1" id="f0__s8__7__228">28504799</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
   <gsd:InformationOnTypeOfSubmittedReport contextRef="ctx-1" id="f0__s1__72__15">Annual report</gsd:InformationOnTypeOfSubmittedReport>
   <cmn:TypeOfAuditorAssistance contextRef="ctx-1" id="f0__s1__72__16">Auditor's report on audited financial statements</cmn:TypeOfAuditorAssistance>
   <gsd:ToolForPreparingTheXBRLInstanceDocument contextRef="ctx-1" id="f0__s1__72__17" xml:lang="en">ParsePort XBRL Converter</gsd:ToolForPreparingTheXBRLInstanceDocument>
   <gsd:ReportingPeriodStartDate contextRef="ctx-1" id="f0__s1__72__20">2025-01-01</gsd:ReportingPeriodStartDate>
   <gsd:ReportingPeriodEndDate contextRef="ctx-1" id="f0__s1__72__21">2025-12-31</gsd:ReportingPeriodEndDate>
   <gsd:PrecedingReportingPeriodStartDate contextRef="ctx-1" id="f0__s1__72__22">2024-01-01</gsd:PrecedingReportingPeriodStartDate>
   <gsd:PredingReportingPeriodEndDate contextRef="ctx-1" id="f0__s1__72__23">2024-12-31</gsd:PredingReportingPeriodEndDate>
   <gsd:LegalEntityIdentifierOfReportingEntity contextRef="ctx-1" id="f0__s1__72__42">213800LEZA58SZNCBN19</gsd:LegalEntityIdentifierOfReportingEntity>
   <fsa:ClassOfReportingEntity contextRef="ctx-1" id="f0__s1__72__43">Regnskabsklasse D</fsa:ClassOfReportingEntity>
   <arr:TypeOfModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" id="f0__s1__72__47">Opinion</arr:TypeOfModifiedOpinionOnAuditedFinancialStatements>
   <arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" id="f0__s1__72__48">Basis for Opinion</arr:TypeOfBasisForModifiedOpinionOnAuditedFinancialStatements>
</xbrli:xbrl>