Board of Directors of ISS A/S

The Audit and Risk Committee evaluates the external financial and ESG reporting, significant accounting policies as well as significant accounting estimates and judgements related to e.g. impairment tests, divestments, deferred tax and revenue related to customer receivables. It reviews and monitors the Group’s risk management, internal controls, Speak Up (whistleblower) system and business integrity matters. It also monitors the Group internal audit function and evaluates the Financial Policy, the Dividend Policy and the Group Tax Policy. In addition, the Audit and Risk Committee monitors and considers the relationship with the external auditors and the external assurance provider in respect of ESG reporting, reviews the audit process and the auditors’ long-form audit report and makes recommendation on appointment of external auditors and external assurance provider in respect of ESG reporting to the Board.

The Audit and Risk Committee held 6 meetings in 2025.

In 2025, the Audit and Risk Committee continued to focus on evaluating the application of the Group’s accounting policies, the use of significant accounting estimates and judgements as well as material risks associated with the financial reporting, including the system of internal controls. The Committee also reviewed the Speak Up (whistleblower) system and business integrity matters. The Charter for the Audit and Risk Committee was reviewed, including in respect of Group Internal Audit’s charter and resources. The Audit and Risk Committee also reviewed the audit process and the long-form audit report and recommending on appointment of external auditor and external assurance provider in respect of ESG reporting. 

The members of the Audit and Risk Committee are considered independent based on the definition outlined in the Danish Corporate Governance Recommendations.

The Nomination Committee assists the Board of Directors with ensuring that appropriate plans and processes are in place for nomination of candidates to the Board of Directors and the Executive Group Management Board and evaluating the composition of these boards. Furthermore, the Nomination Committee makes recommendations for nomination or appointment of members of the Board of Directors, the Executive Group Management Board and the committees established by the Board of Directors.

The Nomination Committee held 4 meetings in 2025. 

In 2025, the key activities of the Nomination Committee were supporting the search processes and recommendations for nomination of new members, review of succession planning and organisational changes, supporting the annual Board evaluation and reviewing the Board composition.

The members of the Nomination Committee are considered independent based on the definition outlined in the Danish Corporate Governance Recommendations.