Our industry and business characteristics make our people impact the most material of our sustainability impacts, which reflects directly in our people policy framework that moves from higher level commitments and principles in our Code of Conduct to detailed policies and principles aimed more specifically at our material impact areas with our Global People Standards focused towards working conditions and equal treatment, our ISS Group HSEQ Policy focused towards occupational health & safety and our ISS Diversity, Inclusion & Belonging Policy focused on equal opportunity. Our fundamental promises to and requirements for our placemakers are anchored in our Code of Conduct. It is available in 22 languages and sets requirements to the personal conduct of all placemakers and provides fundamental principles that we will abide by in our people practices including commitments on upholding the United Nations Declaration of Human Rights, the United Nations Guiding Principles on Business and Human Rights, the ten Principles of the UN Global Compact and the Core Conventions of the International Labour Organisation. It directly addresses child labour, forced labour and trafficked labour. Our Code of Conduct is supported by several policies most notably our Global People Standards, our Diversity, Inclusion & Belonging Policy and our Group HSEQ Policy. All placemakers are required to take mandatory Code of Conduct training to ensure that the basic principles are known and understood. The 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. Examples of specific topics covered are recruitment, promotion and termination, discrimination, diversity & inclusion, appraisals, learning & development, employee relations, health, safety & working environment, remuneration, working hours, protection of families with children and the right to privacy. In 2024, we did a major update to our Global People Standards particularly in regard to our living wage commitment and living wage benchmarks as well as our commitment to upholding and promoting human rights in all aspects of our operations. The Diversity, Inclusion & Belonging Policy provides a consistent global framework and governance to support our commitment to a global diversity, inclusion & belonging agenda and provides an environment and drive a culture that actively values diversity and inclusion at all levels of the organisation and that provides an environment of equal opportunity. The 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 suppliers (including sub-suppliers). It is supported by our HSEQ Management System Manual which is aligned to ISO 9001, 14001 and 45001 and delivered through global minimum management and operational standards.

As a general principle we aim to resolve issues and concerns at the lowest level of the organisation by ensuring continuous dialogue between placemakers and management at relevant levels. This principle is firmly prescribed in our Global People Standards.

We acknowledge that certain impacts or concerns may not be addressed or resolved appropriately at a lower organisational level and our Code of Conduct therefore formally codifies access to the Head of People & Culture, the Head of Legal and the CFO in each of our operating countries for raising concerns.

In addition, we have for years made available a Speak Up channel for our placemakers as well as business partners and other stakeholders. Reports can be made anonymously or non-anonymously by phone or electronic form to an independent third-party or personally to our Head of Group Internal Audit.

Our Speak Up Policy refers to the EU external reporting channels available in countries for any matters that reporters are not comfortable reporting through ISS’s available grievance mechanisms. We are not aware of any reports to any national authority designated to receive whistleblowing reports, including National Contact Points, in regard to our operations and practices having been made during 2024.

Our ordinary grievance mechanisms are supported by our Escalation Policy, which ensures that serious events across the organisation are ultimately escalated to the EGM level. Incidents covered by the scope of our Code of Conduct and Speak Up Policy are also covered by our Escalation Policy. When incidents or information within the scope of the Speak Up Policy is escalated outside our Speak Up reporting channel, it will manually be recorded within our Speak Up system.