The sustainability statement pertaining to the due diligence process includes the following core elements:

1. Embedding due diligence in governance, strategy and business model

   • Sustainability Statement: Strategy p. 58 and p. 63

2. Engaging with affected stakeholders in all key steps of the due diligence

   • Sustainability Statement: Overall stakeholder engagement p. 59, Customers p. 59, Employees p. 67-68, Labour organisations p. 68, Value chain workers p. 79, Suppliers p. 97

3. Identifying and assessing adverse impacts

   • Sustainability Statement: Double materiality assessment p. 64, Customer engagement survey p. 64, MyVoice survey, Safety Survey and Diversity Census p. 68, Supplier vetting p. 79-86

4. Taking action to address adverse impacts

   • Sustainability Statement: Actions in regard to employees p. 69-72, value chain workers p. 79-80, end-users p. 82 and climate p. 84-85

5. Tracking the effectiveness of these efforts and communicating

   • Sustainability Statement: Internal management reporting p. 55-56, Speak-up channel p. 96

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.