Our approach to health & safety is anchored in our Group HSEQ Policy that defines our vision and key actions for ensuring a safety culture. Conducting our first Global Health Safety Culture survey in 2024 followed by focus groups across a broad spectrum of placemakers around the world allowed us to fully understand our safety culture and to define a baseline and a safety culture improvement plan that will commence in 2025, including launch of a behavioral safety program unique to ISS. At the core of our actions is dedicated specialist Health & Safety resources at Group and local level. They are the catalysts responsible for bringing our safety agenda to life and plan and execute actions within: 1) Driving awareness 2) Continuous improvement 3) Monitoring of performance 4) Engagement with stakeholders. Our key actions for driving continuous improvement rest on the due diligence processes detailed in the Group HSEQ Management Manual and supporting standards. Simple in design, our standardised risk registers down to site level compiles knowledge of hazards, risks, and controls that informs our risk assessments and allows us to detail specific procedures for more hazardous work environments. Standardised risk registers are continuously updated by feedback loops and lessons learned from root cause analysis of incidents. In 2024, we refreshed and simplified 20 management standards and 51 operational standards which together with any local legal requirements define the minimum risk control requirements that are applied in all countries. Our Group Health & Safety team runs a global assurance program across country management teams and customer sites and requirements to ensure compliance with Global health & safety systems, procedures and sites and customers’ sites and requirements to ensure compliance with Global standard and our ISO14001, 9001 and 45001 accreditations.

The CEO pay ratio is calculated as the ratio between the annual awarded remuneration of the Group CEO to the average annual remuneration for all employees (less remuneration for the Group CEO). The average number of employees is normalised to full-time equivalents by assuming that two part-time employees equal one full-time employee. We do not have data available to perform the calculation on a 'median' basis. Our preparations for the EU Pay Transparency Directive will continue during 2025 and is expected to improve our ability to utilise median data. The remuneration considered for the Group CEO (highest-paid employee) is the award-based amount. This reflects the cash value of remuneration earned for the year - including base salary, non-monetary benefits, short-term incentive programmes (STIP). In addition, this includes the value of long-term incentive programmes (LTIP) which is estimated as the fair value at 31 December of the shares to be received in March 2025, when the LTIP programme vests. The value is calculated as the actual number of shares received, if any, in March 2025 multiplied by the share price at 31 December of the reporting year.