GN has implemented several policies for managing material impacts related to its own workforce. As a member of the UN Global Compact since 2010, GN is committed to safeguarding human rights and labor rights principles in its own workforce. Accordingly, GN operations and business activities are guided by the UN guiding principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work and the OECD Guidelines for Multinational Enterprises. GN upholds human rights principles through the implementation of policies and procedures which prevent discrimination, harassment, advances diversity, and ensure fair and equal treatment of its workforce.

Customer and end user-related IROs: We have identified one actual positive impact related to helping people with hearing loss. This is an 'entity-specific' impact, as it is not covered in any specific disclosure requirement in ESRS S4. This positive impact in 2024 led to an estimated 11.2 million people with hearing loss benefiting from our products. The impact is a consequence of our core activity of manufacturing hearing aids with the impact taking place downstream at the users of our products. Our strategy seeks to increase this impact by helping more people with hearing loss through customer-centric innovation, partnerships, and operational and commercial effectiveness.