Assets

Type	Time	Amount	Unit
ifrs-full:Assets	2025-12-31	42436000000	dkk
ifrs-full:Assets	2024-12-31	49553000000	dkk

Revenue

Type	Start date	End date	Amount	Unit
ifrs-full:Revenue	2025-01-01	2025-12-31	84708000000	dkk
ifrs-full:Revenue	2024-01-01	2024-12-31	83782000000	dkk

XML

See the xml submitted here:

XML: INVALID

Separator

The full data:

<?xml version="1.0" encoding="UTF-8" standalone="no"?>
<xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance"
            xmlns="http://www.w3.org/1999/xhtml"
            xmlns:arr="http://xbrl.dcca.dk/arr"
            xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2022-02-16"
            xmlns:cmn="http://xbrl.dcca.dk/cmn"
            xmlns:sob="http://xbrl.dcca.dk/sob"
            xmlns:ISS="http://xbrl.issworld.com/2025-12-31"
            xmlns:link="http://www.xbrl.org/2003/linkbase"
            xmlns:ifrs-full="https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full"
            xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
            xmlns:ix="http://www.xbrl.org/2013/inlineXBRL"
            xmlns:mrv="http://xbrl.dcca.dk/mrv"
            xmlns:fsa="http://xbrl.dcca.dk/fsa"
            xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
            xmlns:gsd="http://xbrl.dcca.dk/gsd"
            xmlns:xlink="http://www.w3.org/1999/xlink"
            id="DKGAAP"
            xml:lang="en">
   <link:schemaRef xlink:href="http://archprod.service.eogs.dk/taxonomy/20241001/entryDanishGAAPExcludingBalanceSheetIncomeStatementIncludingManagementsReview20241001.xsd"
                   xlink:type="simple"/>
   <xbrli:context id="ctx-1">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2025-01-01</xbrli:startDate>
         <xbrli:endDate>2025-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-41">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2024-01-01</xbrli:startDate>
         <xbrli:endDate>2024-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-32">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2025-01-01</xbrli:startDate>
         <xbrli:endDate>2025-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfExecutiveBoardDimension">
            <cmn:memberOfBoardIdentifier>1</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-33">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2025-01-01</xbrli:startDate>
         <xbrli:endDate>2025-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
            <cmn:memberOfBoardIdentifier>1</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-34">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2025-01-01</xbrli:startDate>
         <xbrli:endDate>2025-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
            <cmn:memberOfBoardIdentifier>2</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-35">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2025-01-01</xbrli:startDate>
         <xbrli:endDate>2025-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
            <cmn:memberOfBoardIdentifier>3</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-36">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2025-01-01</xbrli:startDate>
         <xbrli:endDate>2025-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
            <cmn:memberOfBoardIdentifier>4</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-38">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2025-01-01</xbrli:startDate>
         <xbrli:endDate>2025-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfAuditorDimension">
            <cmn:auditorIdentifier>2</cmn:auditorIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-37">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2025-01-01</xbrli:startDate>
         <xbrli:endDate>2025-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfAuditorDimension">
            <cmn:auditorIdentifier>1</cmn:auditorIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-40">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2025-01-01</xbrli:startDate>
         <xbrli:endDate>2025-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfSubstainabilityAuditorDimension">
            <cmn:sustainabilityAuditorIdentifier>2</cmn:sustainabilityAuditorIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="ctx-39">
      <xbrli:entity>
         <xbrli:identifier scheme="http://standards.iso.org/iso/17442">213800W6DPUGWBGTD766</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2025-01-01</xbrli:startDate>
         <xbrli:endDate>2025-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:explicitMember dimension="cmn:ConsolidatedSoloDimension">cmn:ConsolidatedMember</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="cmn:IdentificationOfSubstainabilityAuditorDimension">
            <cmn:sustainabilityAuditorIdentifier>1</cmn:sustainabilityAuditorIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:unit id="pure">
      <xbrli:measure>xbrli:pure</xbrli:measure>
   </xbrli:unit>
   <gsd:NameOfSubmittingEnterprise contextRef="ctx-1" id="f1__s10__7__15" xml:lang="en">ISS Global A/S</gsd:NameOfSubmittingEnterprise>
   <gsd:NameOfReportingEntity contextRef="ctx-1" id="f1__s10__7__9" xml:lang="en">ISS Global A/S</gsd:NameOfReportingEntity>
   <gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="ctx-1" id="f1__s10__7__16" xml:lang="en">Buddingevej 197</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
   <gsd:AddressOfReportingEntityStreetName contextRef="ctx-1" id="f1__s10__7__10" xml:lang="en">Buddingevej</gsd:AddressOfReportingEntityStreetName>
   <gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="ctx-1" id="f1__s10__7__11" xml:lang="en">197</gsd:AddressOfReportingEntityStreetBuildingIdentifier>
   <gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="ctx-1" id="f1__s10__7__17" xml:lang="en">2860 Søborg</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
   <gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="ctx-1" id="f1__s10__7__12" xml:lang="en">2860</gsd:AddressOfReportingEntityPostCodeIdentifier>
   <gsd:AddressOfReportingEntityDistrictName contextRef="ctx-1" id="f1__s10__7__13" xml:lang="en">Søborg</gsd:AddressOfReportingEntityDistrictName>
   <gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx-1" id="f1__s10__7__14">21408395</gsd:IdentificationNumberCvrOfReportingEntity>
   <gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx-1" id="f1__s10__7__18">21408395</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
   <gsd:DateOfGeneralMeeting contextRef="ctx-1" id="f1__s10__7__20">2026-04-16</gsd:DateOfGeneralMeeting>
   <gsd:NameAndSurnameOfChairmanOfGeneralMeeting contextRef="ctx-1" id="f1__s10__7__21" xml:lang="en">Bjørn Raasteen</gsd:NameAndSurnameOfChairmanOfGeneralMeeting>
   <mrv:StatementOfCorporateSocialResponsibility contextRef="ctx-1" id="f1__s10__7__23" xml:lang="en">Corporate governanceTransparency, constructive stakeholder dia-logue, sound decision-making processes and controls are key aspects of our corporate gov-ernance for the benefit of ISS and our stake-holders. The management team of the Group formally con-sists of the Board of Directors and the Executive Management of ISS Global A/S registered with the Danish Business Authority. Since ISS Global A/S has no operating activities of its own, the Group relies on the management team of ISS A/S, the ultimate parent company in Denmark. As a subsidiary of ISS A/S, ISS Global A/S is subject to the same corporate governance policies applicable in ISS A/S. Corporate governance of the ISS Global Group is therefore built on corporate governance of the ISS A/S Group, including the management team, and descriptions in this chapter should be seen in this context.FrameworkThe Board of Directors (the Board) continuously re-views and develops the Group’s corporate govern-ance framework and policies in response to the Group’s strategic development, activities, business environment, corporate governance recommenda-tions and statutory requirements.ManagementManagement powers are distributed between our Board and our Executive Group Management Board (the EGMB). No person serves as a member of both corporate bodies. Our EGMB carries out the day-to-day management, while our Board supervises the work of our EGMB and is responsible for the overall management and strategic direction. The members of the EGMB are the Group CEO and the Group CFO. Together, they form the management regis-tered  with  the  Danish  Business  Authority. The Group has a wider Executive Group Management (the EGM), whose members are three Corporate Senior Officers in addition to the EGMB. In the review of our governance structure on p. 28, we have outlined the primary responsibilities of the Board and the EGM as well as 2025 activity by Board committees.Board compositionBoard members elected by the general meeting stand for election each year. Employee representa-tives are elected on the basis of a voluntary ar-rangement regarding Group representation for em-ployees of ISS World Services A/S as further de-scribed in the Articles of Association. Employee rep-resentatives serve for terms of four years.Board competencies and diversity, ISS A/S The Board is responsible for annually determining the appropriate qualifications, experience and com-petencies required of the members of the Board in order for the Board to best perform their tasks, tak-ing into account ISS’ needs and the existing compo-sition of these boards. Nomination of Board candi-dates to be submitted to the general meeting is prepared in light hereof. When considering qualifications, experience and competencies of the Board candidates, the Board will (based on a recommendation from the Nomina-tion Committee) consider the following factors in addition to such other factors that the Board may deem relevant; i) experience and expertise; ii) diver-sity of gender, age and nationalities as well as in broader terms; and iii) personal characteristics matching ISS’s values and leadership principles.The competencies for each board member are an-nually reviewed, including skills and expertise within our sustainability-related material impacts, risks and opportunities. Expertise within business conduct is  included in the special competence identified as  Corporate responsibility &amp; sustainability. (GOV-1   §23a, b.).Board bios of ISS A/S, including special competen-cies, are available here: Board of Directors - ISS World The Board has adopted “Competencies and Diver-sity policy for the Board of Directors and other man-agement levels of ISS A/S”, which is available here: ISS-AS-Compentencies-and-Diversity-Policy.pdf The  gender  composition  of  the  Board  of  Directors of ISS A/S is assessed in accordance with the Danish Gender  Balance  Act.  The  current  gender  distribu-tion on the Board of Directors of ISS A/S is consid-ered equal according to the Danish Gender Balance Act, both with respect to members elected by the general meeting and employee representatives, as-sessed separately. The Board of Directors of ISS A/S aims to maintain an equal gender representation among the members of the Board of Directors in accordance with the Danish Gender Balance Act. The current relevant other management levels of ISS A/S comprise fewer than three individuals and are accordingly considered to have an equal gender distribution. Consequently, ISS A/S has not adopted company-specific targets or a separate policy pro-moting  gender  diversity  at  other  management  lev-els. In terms of nationalities, 50% of the Board mem-bers were Danish, 12.5% Swedish, 12.5% British, 12.5% Swiss and 12.5% were American. Board competencies and diversity, ISS Global A/S The Board of Directors (the Board) of ISS Global A/S is responsible for annually determining the appro-priate qualifications, experience and competencies required of the Board and the Executive Manage-ment of ISS Global A/S in order for the Board and the Executive Management to best perform their tasks, taking into account ISS Global A/S’s needs and the existing composition of these boards. The Board and the Executive Management recog-nise the importance of promoting diversity and con-sider both competencies and diversity in respect of Board and Executive Management nominations ac-cording to which we are committed to selecting the best candidate. The management team of ISS Global A/S consists of the Executive Management, comprising one mem-ber employed by ISS World Services A/S (the parent of ISS Global A/S) and the Board, whose members are employed by either ISS A/S or ISS World Ser-vices A/S. As ISS Global A/S has no employees, the company has not implemented separate policies. Board evaluationIn 2025, the board evaluation was conducted as a self-assessment. The self-assessment included in-put of eleven board members and the Group CEO and CFO, based on an online questionnaire, evaluat-ing the strategy development and implementation;  risk awareness, monitoring and reporting; coopera-tion with and evaluation process of CEO and execu-tive management; board composition and dynam-ics; on- and off-boarding; meeting structure and ef-fectiveness; contribution of committees and Deputy  Chair; evaluation of the Chair; and evaluation of the  contribution of each board member. (GOV-1 §23 / §23 (a)).   The results of the self-assessment were reviewed by the Nomination Committee and discussed at a Board meeting in December 2025. The individual member’s contribution was subsequently reviewed as part of individual meetings held between the Chair and each member. The outcome of the 2025 Board evaluation was a continued high level of performance and the Board was found to achieve its mandate, fulfil its responsi-bilities, and provide value. Improvement was espe-cially recognised within strategy development and implementation, which had also been a focus area for the year.The evaluation identified a few focus areas to strengthen the Board’s performance and value con-tribution further during 2026: i) enhanced focus on talents and development of the succession bench for key executives within the organisation, ii) contin-ued focus  on  industry trends  and competitor  activ-ity from a strategic perspective and iii) renewed fo-cus on benefits of utilising AI. For details, also see response to recommendation 3.5.1 of the 2025 Statutory report on Corporate Governance which is available here: Corporate-governance-report-2025.pdf</mrv:StatementOfCorporateSocialResponsibility>
   <mrv:CorporateGovernanceReport contextRef="ctx-1" id="f1__s10__7__25" xml:lang="en">The competencies for each board member are an-nually reviewed, including skills and expertise within our sustainability-related material impacts, risks and opportunities. Expertise within business conduct is  included in the special competence identified as  Corporate responsibility &amp; sustainability. (GOV-1   §23a, b.).Board bios of ISS A/S, including special competen-cies, are available here: Board of Directors - ISS World The Board has adopted “Competencies and Diver-sity policy for the Board of Directors and other man-agement levels of ISS A/S”, which is available here: ISS-AS-Compentencies-and-Diversity-Policy.pdf The  gender  composition  of  the  Board  of  Directors of ISS A/S is assessed in accordance with the Danish Gender  Balance  Act.  The  current  gender  distribu-tion on the Board of Directors of ISS A/S is consid-ered equal according to the Danish Gender Balance Act, both with respect to members elected by the general meeting and employee representatives, as-sessed separately. The Board of Directors of ISS A/S aims to maintain an equal gender representation among the members of the Board of Directors in accordance with the Danish Gender Balance Act. The current relevant other management levels of ISS A/S comprise fewer than three individuals and are accordingly considered to have an equal gender distribution. Consequently, ISS A/S has not adopted company-specific targets or a separate policy pro-moting  gender  diversity  at  other  management  lev-els. In terms of nationalities, 50% of the Board mem-bers were Danish, 12.5% Swedish, 12.5% British, 12.5% Swiss and 12.5% were American. Board competencies and diversity, ISS Global A/S The Board of Directors (the Board) of ISS Global A/S is responsible for annually determining the appro-priate qualifications, experience and competencies required of the Board and the Executive Manage-ment of ISS Global A/S in order for the Board and the Executive Management to best perform their tasks, taking into account ISS Global A/S’s needs and the existing composition of these boards. The Board and the Executive Management recog-nise the importance of promoting diversity and con-sider both competencies and diversity in respect of Board and Executive Management nominations ac-cording to which we are committed to selecting the best candidate. The management team of ISS Global A/S consists of the Executive Management, comprising one mem-ber employed by ISS World Services A/S (the parent of ISS Global A/S) and the Board, whose members are employed by either ISS A/S or ISS World Ser-vices A/S. As ISS Global A/S has no employees, the company has not implemented separate policies. Board evaluationIn 2025, the board evaluation was conducted as a self-assessment. The self-assessment included in-put of eleven board members and the Group CEO and CFO, based on an online questionnaire, evaluat-ing the strategy development and implementation;  risk awareness, monitoring and reporting; coopera-tion with and evaluation process of CEO and execu-tive management; board composition and dynam-ics; on- and off-boarding; meeting structure and ef-fectiveness; contribution of committees and Deputy  Chair; evaluation of the Chair; and evaluation of the  contribution of each board member. (GOV-1 §23 / §23 (a)).   The results of the self-assessment were reviewed by the Nomination Committee and discussed at a Board meeting in December 2025. The individual member’s contribution was subsequently reviewed as part of individual meetings held between the Chair and each member. The outcome of the 2025 Board evaluation was a continued high level of performance and the Board was found to achieve its mandate, fulfil its responsi-bilities, and provide value. Improvement was espe-cially recognised within strategy development and implementation, which had also been a focus area for the year.The evaluation identified a few focus areas to strengthen the Board’s performance and value con-tribution further during 2026: i) enhanced focus on talents and development of the succession bench for key executives within the organisation, ii) contin-ued focus  on  industry trends  and competitor  activ-ity from a strategic perspective and iii) renewed fo-cus on benefits of utilising AI. For details, also see response to recommendation 3.5.1 of the 2025 Statutory report on Corporate Governance which is available here: Corporate-governance-report-2025.pdf</mrv:CorporateGovernanceReport>
   <mrv:SustainabilityReport contextRef="ctx-1" id="f1__s10__7__27" xml:lang="en">Sustainability statementSUSTAINABILITYATISSPeople powering sustainableprogressSustainable 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 325,000 employees and over 40,000 customers across 57 countries, 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 differentiator With 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. SUSTAINABILITYSTRATEGYPrioritising our sustainabilityeffortsSustainability 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. 36. Our commitments IncreasingsocialmobilityLiving wageWe pledge working together with policy makers, our customers and suppliers to move pay levels in our industry to living wage levels RecognisedqualificationsWe commit to giving 350,000 placemakers or their family members a recognised qualification by end of 2030 Gender balance We commit to a gender balance target of 40% women in corporate leadership teams Health &amp; SafetyZero fatalities and serious injuries ambitionOur targets Nocommittedtarget350,000by the end of 2030 40%by the end of 2026 NocommittedtargetReducing our CO2 emissionsScope1and2Scope 3Net zero by 2030 Netzeroby2040  Governance HumanRightsStatementOur fundamental commitment to respecting and promoting human rights CorruptionandbriberyZero tolerance approach No committed targets NocommittedtargetsBUSINESS MODEL AND VALUE CHAINValue chain and material topicsOurvaluechainandmaterialtopicsWe are a global provider of workplace and facility services. Our core serviceportfolio comprises cleaning, food, technical and workplace services, whichwe provide to businesses and public customers, either as integrated facilitservices 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 individualsfrom 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. 34. 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. 35. Employees – by employee type  Placemakers 7% Support staff – by region 19% Northern Europe 34% Central &amp; Southern Europe 39% Asia &amp; Pacific 8% Americas 0% Other – by region 38% Northern Europe 35% Central &amp; Southern Europe 17% Asia &amp; Pacific 9% Americas 1% Other Own operations We 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. Placemakers Our 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 workforce In 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 employees consist 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. 58. Non-employees In 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. UpstreamvaluechainWith 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 categories are 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. Subcontractors are 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. DownstreamvaluechainOur 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 topicsSocial  workforceFair and proper working conditions, including adequate wages, freedom of association and respect for human rights p. 46 Safe and non-hazardous practices and work environments p. 48 Gender equality, skills development, non- discrimination, equal opportunities and equal pay p. 51  privacy GDPR and privacy practices related to personal data p. 53 Working conditions Safe, healthy and fair working conditions p. 55 Practices and incidents in regards to e.g. child and forced labour p. 57  privacy ! GDPR and privacy practices related to personal data  p. 53 Environment  changeReducing or preventing GHG emissions p. 64 Governance  culture Values, beliefs and norms that shape our behaviour and decision-making p. 77 Fair and transparent business practices p. 79 relationships Engaging suppliers on fair terms p. 80 Material topicsUpstream Own operations Downstream Suppliers and subcontractors Own workforce Customers and end-users •  Working conditions •  Forced labour and child labour •  Supplier relationships •  Climate change mitigation Labour and human rights • Climate change mitigation • Health, safety and wellbeing Corporate culture • • Corruption and bribery Equal treatment and opportunities • • Data privacy • •  Data privacy •  Climate change mitigation SUSTAINABILITYGOVERNANCEGovernanceThe Board of Directors (the Board) retains overall oversight of the Group’s 1)sustainability matters, 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 governance structure to the right. 1) For sustainability matters transacted by the Board and the EGM, see p. 27. Sustainability governance structureBoard of DirectorsESG relevant Board committeesOverall responsible for the sustainability strategy and targets Audit &amp; Risk Committee / Remuneration Committee Executive Group ManagementESG relevant EGM committeeManaging sustainability activities SocialBusiness Integrity Committee Sustainability Leadership ForumGroup People &amp; CultureDay-to-day management of sustainability activities delegated Group Chief People &amp; and integrated into each relevant functional pillar Technology Officer Health, safety and wellbeingHealth &amp; Safety function Equal treatment and opportunitiesGroup People &amp; Culture Labour and human rightsGroup People &amp; Culture Data privacy (own workforce/consumers and end-useGlobal Information Security function Working conditions (value chain) Group People &amp; Culture Forced labour and child labour(value chain) Group People &amp; Culture EGM sponsor Environment Group Risk Group Chief People &amp; Technology Officer ClimatechangemitigationGlobal Climate Impact Team Governance Group Legal Group General Counsel Corporate culture Group Legal Corruption and briberyGroup Legal Supplier relationshipsGlobal procurement, Group COO Sustainability 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. Fundamentals Business conduct policies Topic policies•  Our purpose •  Our mission •  Human Rights Statement •  Our values •  Our strategy •  Code of Conduct •  Sustainability policy •  Corporate governance policy •  Speak Up policy •  Anti-corruption policy •  Sanctions policy •  Competition law policy •  Escalation policy •  Data ethics &amp; AI policy •  Data protection policy •  Tax policy •  Global People Standards •  Group HSEQ policy •  Diversity, Inclusion &amp; Belonging policy •  Supplier code of conduct Sustainability performance and incentive programmes Sustainability-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–ESGobjectivesFor 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: •  CO2 reduction according to SBTI •  Reduction in use of fossil fuels Social:•  Progression on 40% gender target for senior leadership incl. increasing the number of female successors •  Progression on ambition for providing living wages •  Ensuring link between social sustainability and commercial offerings Governance: 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. DuediligenceCore elements Sustainability statement Embedding due •  Strategy and approach, p. 31 diligence in governance, •  Governance, p. 36 strategy and •  Current and future effects of our material topics, p. 40 business model Engaging with •  Stakeholder engagement, p. 41 stakeholders in key •  Double Materiality assessment, p. 39 steps of the due •  Customers, p. 42 diligence •  Employees, p. 42 •  Labour organisations, p. 42 •  Value chain workers, p. 42 •  Suppliers p. 42 Identifying •  Double materiality assessment, p. 39 and assessing•  MyVoice global survey, p. 45 adverse impacts •  Safety climate survey, p. 49 •  Supplier vetting, p. 56 Action to address •  Employees, pp. 46-47, 49, 52 adverse impacts •  Value chain workers, pp. 55, 57 •  End-users, p. 53 •  Climate, pp. 64-69 Tracking the •Risk management and internal controls, p. 38 effectiveness of these efforts and •Speak Up channel, p. 78 communicating RiskmanagementandinternalcontrolsOur 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. Doublematerialityassessment(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 materiality considers 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  materiality  involves  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 DMAThe 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. 34, with further details available in the respective Social, Environmental, and Governance sections. Non-material topics The 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 cosand 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 impacts As 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 horizons In assessing our IROs, we apply the following horizons: •  Short term: 0-1 year •  Medium term: 1–5 years •  Long term: beyond 5 years All 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 topics Our 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 activities Training activities and programmes IT systems supporting data collection and reporting Generally, 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. Stakeholder engagementEngaging 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 stakeholderFrom 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. Key stakeholder KeyengagementchannelsEmployees •  Daily interaction with placemakers and line managers, e.g. daily team board talks and informal, unplanned meetings 325,000+•  Annual employee appraisals •  MyVoice 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) Customers •  Regular performance reviews (monthly) 40,000+•  Ongoing dialogue and ad-hoc workshops •  Account Development Plans •  Customer and end-user surveys, including on potential data privacy issues Shareholders •  Regular investor meetings ~38,400•  Investor calls and road shows (quarterly) •  Company announcements and press releases •  Annual General Meeting (AGM) •  Capital markets days Suppliers and •  Continuous dialogue with suppliers subcontractors•  Workshops and training sessions •  Business review meetings ~45,000•  Site-based performance management meetings Unions  and •  Continuous dialogue with unions and employee representatives employee •  National and international works councils •  European Works Council meetings (quarterly) representatives•  UNI meetings (semi-annual) Media •  Multi-channel and platform dialogue with media and NGOs Employees We 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 comprisedaily 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. 45 and p. 49 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. 78. 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. UnionsandemployeerepresentativesAs 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. BasisofpreparationThe 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. ScopeandconsolidationThe 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. 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 topicsThe 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. ChangeinaccountingpoliciesWith 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. 73 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. 75. Phase-in The phase-in options are applied for S1-11, S1-15 and E1-9. IncorporationbyreferenceIn 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. 83. Significant estimates The 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 hours are 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. Environment Fossil fuel A low proportion of fossil fuel consumption is estimated typically based on spend or travel distance. Energy consumption A medium proportion of other energy 2 consumption is estimated based on mor building types. Scope 3 A large proportion of scope 3 emissions is subject to assumptions and estimates. EU taxonomy For estimates related to EU taxonomy, see p. 75. Entity-specificestimatesLiving wage Due 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. 47. Recognised qualifications Because 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. 46. 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 dataand 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 recruitment With 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. DigitalonboardingandengagementConnecting 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 sustainability Ensuring an exceptional people experience is also integrated into our socialsustainability agenda, which includes three key focus areas: Social Value Portal In 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, ISS will be able to measure and report social impact across borders using aunified 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 wereincluded in the partnership’s project scope. The global roll-out will continue from 2026 onwards, gradually expanding to include additional countries. 33 32 30 2023 2024 2025 Sustainable income We 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 ourplacemakers. Further details are provided in Labour and human rights, p. 4Recognised qualifications Upskilling 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. Highlights185,443 64% 75%  policy Participation  rate The  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 score The 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. OWN WORKFORCE LabourandhumanrightsDecent 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. FrameworkandpolicyOur 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. 77. 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 actions Human Rights assessment In 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; and •  the right to physical and mental health and safety. ESRS S1: Working conditions 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. • Code of Conduct • Global People Standards • Group HSEQ policy • Diversity, Inclusion &amp; Belonging policy Continued living wage implementation Advancing 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 employees Engagement 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 progressISS 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. – status All placemakers paid at least a living wage Further action required to achieve living wages for all  policy Living 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. OWN WORKFORCE Health,safetyandwellbeingOur 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 behaviours •  A common language for talking about safety •  A framework that applies to every role, from placemakers to leadership •  Stronger 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. CreatingSAFESpacesTogetherThis  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 openly •  Act safely •  Focus on learnings •  Engage 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. openly A ESRS S1: Working conditions (Health &amp; Safety) Our 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. • Group HSEQ policy • Global People Standards FrameworkandpolicyThe 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 actions Creating SAFE Spaces together In 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 awareness Driving 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 up A 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. 77. Safety climate survey In 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 leadership Our 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 theChair 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 system In 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 programme To 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. 5 2 1 2023 2024 2025 3.1 2.9 3.0 2023 2024 2025 Target: &lt; 2.5 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). FrameworkandpoliciesOur 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 requirements Defining and executing actions and initiatives Engaging with stakeholders Ensuring 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. 77. 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. ESRS S1: Equal treatment and opportunity for all 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. Key actions Our 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 box to 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 qualifications Through 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.  policy Recognised qualifications is 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. ERGactivities2025Generation and age Partnering 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. Pride Partnering 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. Abilities Partnering  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 ethnicity We 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 privacy ESRS S1: Other work-related rights (Privacy) (employees) Material risk With 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. Ourkeypolicies•  Data &amp; AI Ethics policy •  Group Data Protection policy •  Group Information Security policy •  Speak Up Policy •  Supplier Code of Conduct •  Supply Chain policy •  Supply Chain &amp; Procurement policy Data privacy ESRS S4: Informations-related impacts for consumers and/or end-users (Privacy) Material risk In delivering our services, we interact daily with millions of end-users and often process their personal data, either under contract or as an inherent part of our service delivery. If our data handling practices, IT systems and third-party arrangements do not ensure robust privacy and security, there is a risk of unauthorised access, misuse or loss of personal data, which can harm individuals’ privacy and trust. For us, such incidents can lead to operational disruptions, regulatory investigations and fines, remediation and notification costs, litigation, and reputational damage, potentially affecting customer relationships, future contract awards, and our overall financial performance. DMAandIROsBased 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. 34). 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. 77. Key actions ISS 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. 1CharacteristicsofouremployeesEmployees 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%Total 326,528 100% 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)  Male  Female  Total 2025Permanent 146,656 138,743 285,399 87%Temporary 13,802 14,310 28,112 9%Non-guaranteed hours 6,532 6,485 13,017 4%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%Total 168,336 158,147 326,483 100% At 31 December 2025, no employees were reported in the “Other” or “Not reported” categories (2024: None).  policy People data is generally recorded and reported from people and/or payroll systems in countries. Number of employees are 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 represents the 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 rate measures 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. 1Characteristics of our employees (continued)Employee turnover (average) 20252024Leavers and resignations (ISS KPI) 95,401 30%106,523 32%Leavers, resignations, 99,767 31%111,633 34%retirements and deaths 2Characteristicsofnon-employeesNon-employees (number) 20252024Non-employees 10,096 10,693  policy Non-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 dialogue 1)1) CollectivebargainingcoverageSocial dialogueWorkplace CountriesRegions representation (Coverage rate) EEANon-EEAcountriesEEA countries0-19%n/aOther n/a20-39%n/an/aAsia &amp; Pacific 40-59%n/aCentral&amp;SouthernEuropen/aNorthern Europe 60-79%n/aAmericas n/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 countries Total 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.  policy Collective bargaining coverage and social dialogue measures 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 countries are those accounting for more than 10% of Group employees. For an overview of employee by countries, see the 2025 Annual Report of ISS A/S p. 37. 4 Diversity Gender balance – Corporate leadership (number)  2025  2024 Male 631 64%651 65%Female 355 36%357 35%Total 986 100% 1,008 100% Gender balance – Own workforce 20252024Total own employees326,528 326,483 Male 51%52%Female 49%48%Total placemakers 304,277 304,913 Male 51%51%Female 49%49%Total support staff22,251 21,570 Male 56%56%Female 44%44% policy Corporate 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. 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%). 4 Diversity (continued)Age distribution (%) 20252024&lt; 30 years 64,538 20%72,219 22%30-50 years 160,176 49%157,626 48%&gt; 50  years 101,814 31%96,638 30%Total 326,528 100% 326,483 100% 5 Adequate wagesAll employees are paid at least an adequate wage in accordance with applicable minimum wage or collective bargaining requirements.  policy Adequate wage in a country is determined in one of the following ways: 1) For EEA countries the 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)  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 disabilitiesPersons with disabilities (number) 20252024Persons with disabilities 9,469 7,092 of total employees 3%2%Legal restrictions and privacy concerns are considered to significantly impact the accuracy and completeness of reporting.  policy Persons 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 reviews 20252024(appraisals per headcount) Planned Performed Planned Performed Male 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 hours 20252024Total Avg. per Total Avg. per (number) hoursemployeehoursemployeeMale 2,125,846 12.9 2,170,267 12.6 Female 1,528,789 9.81,419,014 8.9Total 3,654,635 11.4 3,589,281 10.8 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.  policy Performance 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 hours includes 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. 8 Health &amp; SafetyLost work days and work-related accidents 20252024Non- Non-(number) Employeesemployees EmployeesemployeesLost 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) 20252024LTIF 3.02.9 policy Lost workdays counts 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. Fatality means 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 ratio 20252024Gender pay gap, % (4)% (4)% CEO pay ratio, times 146 112 Gender pay gap Salary 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 pay ratio For details on CEO remuneration, see 2025 Remuneration report. Accounting policy Gender pay gap is 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 2019baseline 2025(restated)tCOe Reduction Year 2progress (tCO2e) SBTi-validated98,745 52,829 46.5% 2030 19%Scope 1 &amp; 2 1,983,430 1,436,003 27.6% 2030 11%Scope 3 Net zero 98,745 9,875 &gt;90%2030 19%Scope 1 &amp; 2 1,983,430 1,061,135 46.5% 2040 11%Scope 3 ENVIRONMENTClimatechangemitigationOur 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. ClimatetransitionplanISS 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. 63. 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. ESRS E1: Climate change mitigation 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. • Sustainability policy • Supply Chain &amp; Procurement policy • Supplier Code of Conduct • ISS Climate Impact Standards Strategy 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. 36. 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 risksPhysical 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: 1low-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. (ktCO2e) 2,200 2,082.2 (36.6) (9.3) (117) (45.2)     (9.7) 2,000 (43.7) 0 (331.9) 1,800 1,488.8 1,600 1,400 Scope 1 1,200 Scope 2 Scope 3 1,000 PoliciesOur 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 benchmarks While 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 standards Along 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 policies Our 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. Scope 1: 3% Scope 2: &lt;1% Scope 3: &lt;97% 26% Service delivery (category 11) 20% Food (category 1) 20% Employee commuting (category 7) 16%  Subcontracting (category 1) 6% Cleaning detergents and materials (category 1) 12% Other (categories 1 (not included above), 2, 3, 4, 5, 6, 12 and 15) Targets GHG reductions targets ISS 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 warmingto 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-specifictargetsTo 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; and •  Scope 3: Due to complexity and external dependencies, reducing Scop3 emissions requires broad action, including collaboration with supplierscustomers 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. – progress Scope 1   19%   1% (baseline)  2024 2025 Scope 2   19%   (baseline)  2024 2025 Scope 3 (baseline)  2024 2025 Scope1–ActionsWith 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 vehicles To 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. Scope2–ActionsOur 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 energy As 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 efficiency We 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. Scope3–ActionsOur 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 chain by 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 operations by optimising the use andapplication of consumables, equipment, and assets, thereby minimising waste and energy consumption. 3.Seeking to influence downstream behavioural 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 waste Emissions 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. Subcontracting While 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 emissions from 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 food services, cleaning, subcontracting, employee commuting, and service delivery at customer sites. Our targeted actions across these areas have collectively resulted in a 2% increase in Scope 3 emissions in 2025 compared to 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. 1Consumption,mixandintensityEnergy (MWh) 20252024Fossil energy 259,528 97%261,993 97%3,325 1%3,244 1%Nuclear sources 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 energy 5,418 2%4,073 2%Total energy 268,271 100% 269,310 100% 1)Energy intensity3.17 3.22 1) Energy intensity is calculated based on Group revenue of DKK 84,684 million (2024: DKK 83,761 million). Fossil fuels comprise 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 2 from statistical sources based on moccupancy. Electricity consumption mainly relates to our corporate facilities, but also includes our vehicle fleet. Data is based on metered readings, supplier 2 data or extrapolated from statistical sources and primarily based on moccupancy. For electricity vehicles consumption is based on actual charging consumption or estimates from e.g. mileage. Heating, steam and cooling consumption relates to our corporate facilities and is based on metered readings, supplier data or extrapolated from 2 statistical sources, primarily by moccupancy. Energy consumption at customer sites is accounted for by customers, but included in our scope 3 emissions in line with the GHG protocol.  policy Energy from fossil sources is 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 3 ratio of 0.01055 MWh per mof gas. Further, energy from fossil sources cover electricity, heating, cooling and steam that is not from renewable or nuclear sources. Energy from nuclear sources is 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 sources Renewable 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 intensity We 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. 2GHG emissions Scope1, 2 and 3 emissions 1) RetrospectiveAnnual target / base year 2030 Annual%2019(tCO e, unless otherwise stated) 2025 vs  Near- 2040target /2 baseline  2024  2025 2024, %2026  term NetZeroBase year Scope 185,568 70,357 69,499 (1)% 57,311 8,557 8,557 (19)% Gross Scope 2Gross, Location based 9,617 5,484 5,885 7%4,900 962 962 (39)% 13,177 9,507 10,661 12%8,792 1,318 1,318 (19)% Gross, Market based Scope 31,983,430 2,156,377 2,195,154 2%   2,045,704   1,447,904   198,343   11%   1 Purchased goods and services 1,029,874 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 19,942 2%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 based 2,078,615 2,232,218 2,270,538 2% Market based 2,082,175 2,236,241 2,275,314 2% 1) All retrospective figures are restated according to updated methodology, see note 3.  policy This 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. Approach Scope 1 emissions 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 2 emissions 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. GHG intensity 20252024Location Market Location Market based basedbased basedTotal GHG, tCO2e2,270,538 2,275,314 2,232,218 2,236,241 1) GHG intensy26.81 26.87 26.65 26.70 1)  Energy and GHG intensity are calculated based on Group revenue of DKK 84,684 million (2024: DKK 83,761 million). Accounting policy Purchased 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. 3GHG emissions – change in methodologyRestatement of 2019 baseline (COe) 2Restated Reported Impact Scope 1 85,568 88,722 (3,154) Scope 2 13,177 10,556 2,621 Scope 3 1,983,430 1,631,811 351,619 Total 2,082,175 1,731,089 351,086 Restatement of 2024 reported amounts (COe) 2Restated Reported Impact Scope 1 70,357 56,592 13,765 Scope 2 9,507 10,131 (624) Scope 3 2,156,377 1,613,854 542,523 Total 2,236,241 1,680,577 555,664 Scopes 1, 2, 3 and GHG emissionsIn 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 footpridata 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 amount In 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. 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 withan 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 againsthe EU Taxonomy eligibility criteria for turnover, CapEx and OpEx. Our activitscreening 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. EligibilityassessmentoutcomeTurnover We assessed that the relevant economic activities, as defined by theEU Taxonomy, include Services (CEY 5.1) and Real Estate activities (CCM 7.2, CCM7.3, CCM7.5, CCM 9.3 and CCM7.6). The activities relate to our services within thefollowing service lines: Technical Building Structure, Technical Building Electrical,Technical Building Mechanical, Capital Projects and Energy Management withiour HSE Management. Based on current insights, we expect that only parts othese 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%. CapEx Following 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, reflectinCapEx 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 DKK821 million (2024: DKK 1,030 million (restated)), a slight decrease as 2024 haan unusually high number of lease renewals. OpEx Following 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  assessment We 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 conductthrough 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. 46. 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. Turnover Turnover Taxonomy-eligible activities Turnover,CapExandOpEx- from products or services associated with taxonomy-eligible or taxonomy aligned economic activities KPI(DKKm unless otherwise stated) Revenue CapExOpEx 2025Total 84,684 1,674 841 Proportion of taxonomy eligible activities 0%49%34%Taxonomy aligned activities---Proportion of taxonomy aligned activities ---1) Not assessed activities considered non-material9%--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. Restatement 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: OpEx We 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). CapEx We 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). CapExandOpEx- from products or services associated with taxonomy-eligible or taxonomy aligned economic activities Sum of Trans-Renovation Acquisition/ alignmentpor-of  existing ownership per (%, unless otherwise stated) tationbuildings of buildings objectiveTotal CapExTaxonomy eligible KPI (proportion of taxonomy eligible CapEx) 27%6%16%n/a49% Taxonomy eligible KPI (monetary value of CapEx), DKKm 457 93 271 n/a821 Taxonomy aligned KPI (proportion of taxonomy aligned CapEx) 0%0%0%n/a0% Proportion of taxonomy aligned in taxonomy eligible 0%0%0%n/a0% OpEx Taxonomy eligible KPI (proportion of taxonomy eligible OpEx) 20%7%7%n/a34% Taxonomy eligible KPI (monetary value of OpEx), DKKm 168 57 60 n/a285 Taxonomy aligned KPI (proportion of taxonomy aligned OpEx 0%0%0%n/a0% Economic activities Proportion of taxonomy aligned in taxonomy eligible 0%0%0%n/a0% •  CCM/CCA 6.5 (T): Transport by motorbikes, passenger cars and light commercial vehicles (transportation) •  CCM/CCA 7.2 (T): Renovation of existing buildings •  CCM/CCA 7.7: Acquisition and ownership of buildings  policy In 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. GOVERNANCEResponsiblebusinessconductWe 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. 36-37. 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. 38. 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. GOVERNANCECorporate 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 reprisals or 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 actions Code 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 ESRS G1: Corporate culture  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. • Code of Conduct • Speak Up policy • Anti-Corruption policy • Sanctions policy • Competition Law policy • Escalation policy • Data Ethics &amp; AI policy members to familiarise themselves with the principles underpinning our corporate culture. We do not formally test or verify completion of the trainingIn 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 programmecombines a recurring baseline audit cycle with targeted deep dive reviews. The baseline audit programme provides broad, cross-functional coverageof key controls across the Group and is designed to assess the consistentimplementation 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 survey We 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. 45. Targets and progressCode of conduct training We 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. Ourwhistleblowingchannel–SpeakUpWith 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. Progress During 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. – by topic55% People &amp; Culture concerns 13% Discrimination, including harassment 8% Labour law compliance 622 5% Fraud, bribery, corruption and misappropriation of funds2% Health, Safety &amp; environment2% Code of conduct 2% Data privacy 1% Customer/Competitor interaction 12% Other – by geography 31% Asia &amp; Pacific 30% Northern Europe 19% Central &amp; Southern Europe  Americas 1% Other (Global managed services) 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, 28 reports 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. GOVERNANCECorruptionandbriberyWe 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. 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. PoliciesWe 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 Training As described under Corporate culture p. 77, 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. Incidents Allegations or incidents of corruption and bribery are managed in line with our corporate culture principles, which are described on p. 77. 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 progressTraining We 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. ESRS G1: Corruption and bribery  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. • Code of Conduct • Anti-corruption policy • Sanctions Law policy • Escalation policy GOVERNANCESupplierrelationshipsOur 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 actions Suppliers 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. 41. 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 practices Our 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 48 days (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.  relationships ESRS G1:Management of relationships with suppliers including payment practice 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. • Supplier Code of Conduct • Supply Chain policy 1Incidents, complaints and severe human rightsIncidents and complaints reported (number) 20252024People &amp; Culture concerns 341 281 Discrimination, including harassment 81 53 Labour law compliance 49 52 Fraud, bribery, corruption and misappropriation of funds 30 35 Health, Safety &amp; Environment 16 16 Code of conduct 12 29 Data privacy 11 5 Customer/competitor interaction 7 5 Other 75 76 Received through Group Speak Up 622 552 Received through local Speak Up 93 62 Total 715 614 Discrimination, including harassment:Received through Group Speak Up 81 53 Received through local Speak Up/PMS 48 29 Total 129 82 Severe human rights incidents (Group Speak Up)--Fines, penalties and compensation for damages (DKKm)  2025  2024 Work-related incidents 12 9 Severe human rights violations --Total 12 9  policy Complaints received through Speak Up include 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 violations includes 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 violations are 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. 2Incidentsofcorruptionandbribery(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  policy Confirmed incidents of 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 laws comprise 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. 3Paymentpractices(number, unless otherwise stated) 20252024Average time to pay an invoice (days) 48 48 Payments aligned with standard terms (% of spend) 0-30 days 48%45%31-60 days 29%31%23%24%&gt; 60 days Outstanding legal proceedings for late payments 0 0  policy Average time to pay an invoice measures 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 terms breaks 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 comprise the 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/Report Page Number of executive and non-executive GOV-1 §21a members of the Board of Directors Employee representatives on the GOV-1 §21B Board of Directors GOV-1 §21d, §23a-b Diversity of the Board of Directors Corporate governance 25 Percentage of independent Board GOV-1 §21e of Directors members GOV-1 §23a-b, §5b, Information on Board competences, Corporate governance 25 G1.GOV-1 §21c, §17 skills and relevant experience Material impacts, risks and opportunities GOV-2 §26c addressed by the Board of Directors SBM-1 §42, §42a-b Business model and value chain Our business model 91) §40a i-iii, Business strategy and products/services SBM-1 Our strategic choices 1) 40e-g linkage to sustainability matters 8Consolidated financial SBM-1 §40b Total revenue by significant sectors statements, note 1.2 S1-6 AR5 Employees by country Performance 371) DISCLOSURESCoveredbyISS’ssustainabilitystatement  General ESRS2–GeneralDisclosures Section/Report Page BP-1 General basis for preparation of the sustainability statement Basis of preparation 42 BP-2 Disclosures in relation to specific circumstances Basis of preparation 42 The role of the administrative, Corporate governance 25 GOV-1 management and supervisory bodies Sustainability governance 36 Information provided to and sustainability matters addressed Corporate governance 25 GOV-2 by the company’s administrative, management and Sustainability governance supervisory bodies 36 Integration of sustainability-related performance GOV-3 in incentive schemes GOV-4 Statement on sustainability due diligence Due diligence 37 Risk management and internal controls GOV-5 over sustainability reporting Sustainability strategy 31 SBM-1 Strategy, business model and value chain Business model and value chain 32 SBM-2 Interests and view of stakeholders Stakeholder engagement 40 Material impacts, risks and opportunities (IRO) and Business model and value chain 32 SBM-3 their interaction with strategy and business model Double materiality assessment 38 Description of the processes to identify and assess IRO-1 material impacts, risks and opportunities Disclosure requirements in ESRS covered by Basis of preparation 31 IRO-2 the undertakings sustainability statement Disclosures 83-84 SocialESRSS1–OwnworkforceDisclosures Section/Report Page Labour and human rights 45 S1-1 Policies related to own workforce Diversity, inclusion and belonging 48 Health, safety and well being 50 Data privacy 53 Processes for engaging with own workers and workers’ S1-2 representatives about impacts Processes to remediate negative impacts and channels for S1-3 own workers to raise concerns Taking action on material impacts on own workforce, and S1-4 approaches to mitigating material risks and pursuing material As S1-1 above opportunities related to own workforce, and effectiveness of those actions Targets related to managing material negative impacts, S1-5 advancing positive impacts, and managing material risks and As S1-1 above opportunities S1-6 Characteristics of the undertaking’s employees Social data 57 Characteristics of non-employee workers in ISSs own S1-7 Workforce S1-8 Collective bargaining coverage and social dialogue Social data 58 S1-9 Diversity metrics Social data 58-59 S1-10 Adequate wages Social data 59 S1-12 Persons with disabilities Social data 59 S1-13 Training and skills development metrics Social data 59 S1-14 Health and safety metrics Social data 60 S1-16 Remuneration metrics (pay gap and remuneration ratio) Social data 61 S1-17 Incidents, complaints and severe human rights impacts Governance data 81 SocialESRSS2–WorkersinthevaluechainDisclosures Section/Report Page Workers in the value chain 54 S2-1 Policies related to workers in the value chain Forced labour and child labour 57 Processes for engaging with workers in the value chain S2-2 and workers’ representatives about impacts Processes to remediate negative impacts and channels for workers S2-3 in the value chain to raise concerns Taking action on material impacts on own workforce, and S2-4 approaches to mitigating material risks and pursuing material As S2-1 above 54, 56 opportunities related to workers in the value chain, and effectiveness of those actions Targets related to managing material negative impacts, advancing S2-5 positive impacts, and managing material risks and opportunities ESRSS4–Consumersandend-usersDisclosures Section/Report Page S4-1 Policies related to consumers and end-users Data privacy 53 Processes for engaging with consumers and end-users S4-2 and workers’ representatives about impacts Processes to remediate negative impacts and channels S4-3 for consumers and end-users to raise concerns Taking action on material impacts on own workforce, and S4-4 approaches to mitigating material risks and pursuing material Data privacy 54 opportunities related to workers in the value chain, and effectiveness of those actions Targets related to managing material negative impacts, advancing S4-5 positive impacts, and managing material risks and opportunities Environment ESRS E1 – Climate changeDisclosures Section/Report Page E1-1 Transition plan for climate change mitigation Climate change mitigation 64 E1-2 Policies related to climate change mitigation and adaptation Climate change mitigation 66 E1-3 Actions and resources in relation to climate change policies Climate change mitigation 68 E1-4 Targets related to climate change mitigation and adaptation Climate change mitigation 67 E1-5 Energy consumption and mix Environmental data 70 E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions Environmental data 71 GHG removals and GHG mitigation projects financed E1-7 through carbon credits E1-8 Internal carbon pricing Environmental data NM Governance G1–BusinessconductDisclosures Section/Report Page Corporate culture 76-78 G1-1 Business conduct policies and corporate culture Anti-corruption and bribery 79 G1-2 Management and relationship with suppliers Supplier relationships 80 G1-3 Prevention and detection of corruption or bribery Governance data 79 G1-4 Confirmed incidents of corruption or bribery Governance data 82 G1-6 Payment practices Governance data 82 DISCLOSURESDerived from other EU legislation  General ESRS 2 – General informationDisclosures Information Regulation Page SFDR/ GOV-1 21 (d) General: Board’s gender diversity Benchmark regulation General: Percentage of board members GOV-1 21 (e) who are independent GOV-4 30 General: Statement on due diligence SFDR 38 Involvement in activities related SFDR/Pillar 3/ SBM-1 40 (d) I to fossil fuel activities Benchmark regulation Involvement in activities related SFDR/ SBM-1 40 (d) II to chemical production Benchmark regulation Involvement in activities related SFDR/ SBM-1 40 (d) III to controversial weapons Benchmark regulation Involvement in activities related SBM-1 40 (d) Iv to cultivation and production of tobacco SocialS1 – Own workforceDisclosures Information Regulation Page SBM3 – S1 14 (f) Risk of incidents of forced labour SFDR 57 SBM3 – S1 14 (g) Risk of incidents of child labour SFDR 57 S1-1 20 Human rights policy commitments SFDR 46 Due diligence policies on issues addressed S1-1 21 by the fundamental International Labour Benchmark regulation 38 Organisation Conventions 1 to 8 Processes and measures for preventing S1-1 22 trafficking in human beings Workplace accident prevention policy S1-1 23 or management system S1-3 32 (c) Grievance/complaints handling mechanisms SFDR 79 88 (b) Number of fatalities and number and rate SFDR/ S1-14 and (c) of work-related accidents Benchmark regulation Number of days lost to injuries, accidents, S1-14 88 (e) fatalities or illness SFDR/ S1-16 97 (a) Unadjusted gender pay gap Benchmark regulation S1-16 97 (b) Excessive CEO pay ratio SFDR 62 S1-17 103 (a) Incidents of discrimination SFDR 81 Non-respect of UNGPs on Business and SFDR/ S1-17 104 (a) Human Rights and OECD guidelines Benchmark regulation SocialS2 – Workers in the value chainDisclosures Information Regulation Page Significant risk of child labour or SBM3 – S2 11 (b) forced labour in the value chain S2-1 17 Human rights policy commitments SFDR 46 S2-1 18 Policies related to value chain workers SFDR/Benchmark regulation 55 Non-respect of UNGPs on Business S2-1 19 and Human Rights and OECD guidelines Due diligence policies on issues addressed S2-1 19 by the fundamental International Labour / Benchmark regulation 38 Organisation Conventions 1 to 8 Human rights issues and incidents connected S2-4 36 to its upstream and downstream value chain S3-1 16 Human rights policy commitments SFDR NM Non-respect of UNGPs on Business and Human ESRS S3-1 17 Rights, ILO principles or and OECD guidelines ESRS S3-4 36 Human rights issues and incidents SFDR NM S4 – Consumers and end-usersDisclosures Information Regulation Page S4-1 16 Policies related to consumers and end-users SFDR 54 Non-respect of UNGPs on Business and S4-1 17 Human Rights and OECD guidelines S4-4 35 Human rights issues and incidents SFDR NM Governance G1–BusinessconductDisclosures Information Regulation Page G1-1 10 (b) United Nations Convention against Corruption SFDR NM G1-1 10 (d) Protection of whistleblowers SFDR NM Fines for violation of anti- corruption G1-4 24 (a) and anti-bribery laws G1-4 24 (b) Standards of anti-corruption and anti-bribery SFDR NM Environment E1–ClimatechangeDisclosures Information Regulation Page Transition plan to reach climate E1-1 14 neutrality by 2050 Undertakings excluded from E1-1 16 (g) Paris-aligned Benchmarks SFDR/Pillar 3/ E1-4 34 GHG emission reduction targets Benchmark regulation Energy consumption from fossil sources E1-5 38 disaggregated by sources (only high climate SFDR 71 impact sectors) E1-5 37 Energy consumption and mix SFDR 70 Energy intensity associated with activities E1-5 43 in high climate impact sectors SFDR/Pillar 3/ E1-6 44 Gross Scope 1, 2, 3 and Total GHG emissions Benchmark regulation SFDR/Pillar 3/ E1-6 53-55 Gross GHG emissions intensity Benchmark regulation E1-7 56 GHG removals and carbon credits EU Climate law NM Exposure of the benchmark portfolio E1-9 66 to climate-related physical risks paragraph 66 (a), Disaggregation of monetary amounts by E1-9 acute and chronic physical risk Location of Pillar 3 NM significant assets at material physical risk 66 (c) Breakdown of the carrying value of its real E1-9 67 (c) estate assets by energy-efficiency Degree of exposure of the portfolio to E1-9 69 climate-related opportunities paragraph Environment E1–ClimatechangeDisclosures Information Regulation Page Amount of each pollutant listed in Annex E2-4 28 II of the E-PRTR Regulation (European SFDR NM Pollutant Release and Transfer Register) emitted to air, water and soil E3-1 9 Water and marine resources SFDR NM E3-1 13 Dedicated policy SFDR NM E3-1 14 Sustainable oceans and seas SFDR NM E3-4 28 (c) Total water recycled and reused SFDR NM 3 Total water consumption in mE3-4 29 per net revenue on own operations IRO 1 – E4 16 (a) i - SFDR NM IRO 1 – E4 16 (b) - SFDR NM IRO 1 – E4 16 (c) - SFDR NM Sustainable land / agriculture practices E4-2 24 (b) or policies Sustainable oceans / seas practices E4-2 24 (c) or policies E4-2 24 (d) Policies to address deforestation paragraph SFDR NM E5-5 37 (d) Non-recycled waste SFDR NM E5-5 39 Hazardous waste and radioactive waste</mrv:SustainabilityReport>
   <mrv:StatementOfTheDiversityPolicies contextRef="ctx-1" id="f1__s10__7__32" xml:lang="en">Equal treatment and opportunities • • Data privacy • •  Data privacy •  Climate change mitigation SUSTAINABILITYGOVERNANCEGovernanceThe Board of Directors (the Board) retains overall oversight of the Group’s 1)sustainability matters, 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 governance structure to the right. 1) For sustainability matters transacted by the Board and the EGM, see p. 27. Sustainability governance structureBoard of DirectorsESG relevant Board committeesOverall responsible for the sustainability strategy and targets Audit &amp; Risk Committee / Remuneration Committee Executive Group ManagementESG relevant EGM committeeManaging sustainability activities SocialBusiness Integrity Committee Sustainability Leadership ForumGroup People &amp; CultureDay-to-day management of sustainability activities delegated Group Chief People &amp; and integrated into each relevant functional pillar Technology Officer Health, safety and wellbeingHealth &amp; Safety function Equal treatment and opportunitiesGroup People &amp; Culture Labour and human rightsGroup People &amp; Culture Data privacy (own workforce/consumers and end-useGlobal Information Security function Working conditions (value chain) Group People &amp; Culture Forced labour and child labour(value chain) Group People &amp; Culture EGM sponsor Environment Group Risk Group Chief People &amp; Technology Officer ClimatechangemitigationGlobal Climate Impact Team Governance Group Legal Group General Counsel Corporate culture Group Legal Corruption and briberyGroup Legal Supplier relationshipsGlobal procurement, Group COO Sustainability 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. Fundamentals Business conduct policies Topic policies•  Our purpose •  Our mission •  Human Rights Statement •  Our values •  Our strategy •  Code of Conduct •  Sustainability policy •  Corporate governance policy •  Speak Up policy •  Anti-corruption policy •  Sanctions policy •  Competition law policy •  Escalation policy •  Data ethics &amp; AI policy •  Data protection policy •  Tax policy •  Global People Standards •  Group HSEQ policy •  Diversity, Inclusion &amp; Belonging policy •  Supplier code of conduct Sustainability performance and incentive programmes Sustainability-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–ESGobjectivesFor 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: •  CO2 reduction according to SBTI •  Reduction in use of fossil fuels Social:•  Progression on 40% gender target for senior leadership incl. increasing the number of female successors •  Progression on ambition for providing living wages •  Ensuring link between social sustainability and commercial offerings Governance: 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. DuediligenceCore elements Sustainability statement Embedding due •  Strategy and approach, p. 31 diligence in governance, •  Governance, p. 36 strategy and •  Current and future effects of our material topics, p. 40 business model Engaging with •  Stakeholder engagement, p. 41 stakeholders in key •  Double Materiality assessment, p. 39 steps of the due •  Customers, p. 42 diligence •  Employees, p. 42 •  Labour organisations, p. 42 •  Value chain workers, p. 42 •  Suppliers p. 42 Identifying •  Double materiality assessment, p. 39 and assessing•  MyVoice global survey, p. 45 adverse impacts •  Safety climate survey, p. 49 •  Supplier vetting, p. 56 Action to address •  Employees, pp. 46-47, 49, 52 adverse impacts •  Value chain workers, pp. 55, 57 •  End-users, p. 53 •  Climate, pp. 64-69 Tracking the •Risk management and internal controls, p. 38 effectiveness of these efforts and •Speak Up channel, p. 78 communicating RiskmanagementandinternalcontrolsOur 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. Doublematerialityassessment(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 materiality considers 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  materiality  involves  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 DMAThe 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. 34, with further details available in the respective Social, Environmental, and Governance sections. Non-material topics The 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 cosand 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 impacts As 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 horizons In assessing our IROs, we apply the following horizons: •  Short term: 0-1 year •  Medium term: 1–5 years •  Long term: beyond 5 years All 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 topics Our 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 activities Training activities and programmes IT systems supporting data collection and reporting Generally, 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. Stakeholder engagementEngaging 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 stakeholderFrom 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. Key stakeholder KeyengagementchannelsEmployees •  Daily interaction with placemakers and line managers, e.g. daily team board talks and informal, unplanned meetings 325,000+•  Annual employee appraisals •  MyVoice 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) Customers •  Regular performance reviews (monthly) 40,000+•  Ongoing dialogue and ad-hoc workshops •  Account Development Plans •  Customer and end-user surveys, including on potential data privacy issues Shareholders •  Regular investor meetings ~38,400•  Investor calls and road shows (quarterly) •  Company announcements and press releases •  Annual General Meeting (AGM) •  Capital markets days Suppliers and •  Continuous dialogue with suppliers subcontractors•  Workshops and training sessions •  Business review meetings ~45,000•  Site-based performance management meetings Unions  and •  Continuous dialogue with unions and employee representatives employee •  National and international works councils •  European Works Council meetings (quarterly) representatives•  UNI meetings (semi-annual) Media •  Multi-channel and platform dialogue with media and NGOs Employees We 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 comprisedaily 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. 45 and p. 49 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. 78. 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. UnionsandemployeerepresentativesAs 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. BasisofpreparationThe 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. ScopeandconsolidationThe 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. 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 topicsThe 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. ChangeinaccountingpoliciesWith 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. 73 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. 75. Phase-in The phase-in options are applied for S1-11, S1-15 and E1-9. IncorporationbyreferenceIn 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. 83. Significant estimates The 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 hours are 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. Environment Fossil fuel A low proportion of fossil fuel consumption is estimated typically based on spend or travel distance. Energy consumption A medium proportion of other energy 2 consumption is estimated based on mor building types. Scope 3 A large proportion of scope 3 emissions is subject to assumptions and estimates. EU taxonomy For estimates related to EU taxonomy, see p. 75. Entity-specificestimatesLiving wage Due 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. 47. Recognised qualifications Because 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. 46. 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 dataand 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 recruitment With 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. DigitalonboardingandengagementConnecting 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 sustainability Ensuring an exceptional people experience is also integrated into our socialsustainability agenda, which includes three key focus areas: Social Value Portal In 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, ISS will be able to measure and report social impact across borders using aunified 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 wereincluded in the partnership’s project scope. The global roll-out will continue from 2026 onwards, gradually expanding to include additional countries. 33 32 30 2023 2024 2025 Sustainable income We 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 ourplacemakers. Further details are provided in Labour and human rights, p. Recognised qualifications Upskilling 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. Highlights185,443 64% 75%  policy Participation  rate The  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 score The 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. OWN WORKFORCE LabourandhumanrightsDecent 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. FrameworkandpolicyOur 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. 77. 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 actions Human Rights assessment In 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; and •  the right to physical and mental health and safety. ESRS S1: Working conditions 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. • Code of Conduct • Global People Standards • Group HSEQ policy • Diversity, Inclusion &amp; Belonging policy Continued living wage implementation Advancing 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 employees Engagement 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 progressISS 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. – status All placemakers paid at least a living wage Further action required to achieve living wages for all  policy Living 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. OWN WORKFORCE Health,safetyandwellbeingOur 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 behaviours •  A common language for talking about safety •  A framework that applies to every role, from placemakers to leadership •  Stronger 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. CreatingSAFESpacesTogetherThis  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 openly •  Act safely •  Focus on learnings •  Engage 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. openly A ESRS S1: Working conditions (Health &amp; Safety) Our 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. • Group HSEQ policy • Global People Standards FrameworkandpolicyThe 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 actions Creating SAFE Spaces together In 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 awareness Driving 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 up A 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. 77. Safety climate survey In 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 leadership Our 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 theChair 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 system In 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 programme To 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. 5 2 1 2023 2024 2025 3.1 2.9 3.0 2023 2024 2025 Target: &lt; 2.5 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). FrameworkandpoliciesOur 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 requirements Defining and executing actions and initiatives Engaging with stakeholders Ensuring 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. 77. 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,