In addressing IROs related to equal pay, harassment and diversity, GN has a dedicated Diversity, Equity and Inclusion policy which outlines beliefs and aspirations for equal treatment and opportunities for all its employees. Similarly, a dedicated anti-harassment policy promotes respectful culture and aims to raise awareness about bullying and how to report inappropriate behavior. GN policies are designed for all employee groups at every level to eliminate discrimination and uphold human rights principles.

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.