Elis

Governance roles

Reference: pages 161-164.

Elis operates under a dual-board governance structure with a Management Board and a Supervisory Board. CSR governance runs through three tiers (page 161): the Supervisory Board and CSR Committee (5 meetings in 2025; "CSR-related topics covered at 67% of Supervisory Board meetings"), the Executive Committee ("CSR-related topics covered at 54% of Executive Committee meetings"), and the Sustainable Development Department, which "reviews CSR-related risks, opportunities and impacts and reviews the double materiality matrix" and "oversees the implementation of non-financial reporting regulations."

Implementation cascades through Sponsors and their teams, the Human Resources Department, CSR Ambassadors and Coordinators in each region, Elis sites, and QHSE Coordinators who "gather and report QHSE data."

Additional governance detail (board composition, committees) is incorporated by reference to chapter 2, section 2.1 "Governance" of the Universal Registration Document.

Information provided to and sustainability matters addressed by management and supervisory bodies

Reference: page 163.

Certain material topics were specifically discussed at meetings of the Executive Committee, CSR Committee and Supervisory Board in 2025: climate change mitigation (E1 - climate performance and plan), climate change adaptation (E1 - water consumption), energy (E1 - energy efficiency), circular economy (E5 - reuse, taxonomy), employee engagement surveys (S1), and health and safety (S1).

Detailed information on items provided to and matters addressed by the administrative, management and supervisory bodies is incorporated by reference to chapter 2, section 2.1 "Governance" of the Universal Registration Document, which is described as "an integral part of the report on corporate governance."

Integration of sustainability-related performance in incentive schemes

Reference: page 163.

Management Board members have CSR targets reviewed annually that affect the variable portion of their compensation. Certain Executive Committee members (Engineering/Purchasing/Supply Chain Director, HR Director, Marketing and Innovation Director, Deputy COOs) also carry specific CSR targets tied to their duties.

Under long-term profit-sharing (performance share) plans, a CSR performance criterion has applied since 2022: "the performance on water consumption per kg of linen delivered in European laundries affects these employees' compensation."

Incentive scheme terms are approved and updated by the Supervisory Board on recommendation of the Appointments, Compensation and Governance Committee (ACGC). Detailed compensation mechanics are incorporated by reference to chapter 2, sections 2.2.1-2.2.2 of the Universal Registration Document.

Statement on due diligence

Reference: page 164. Elis maps the five core elements of due diligence to specific sections of the sustainability statement (page 164 table):

"The Elis Group's CSR approach is based on a due diligence process. Its vigilance plan is described in more detail in chapter 6, section 6.8 'Vigilance Plan' of the Universal Registration Document and ties in with the various actions presented in this report."

Risk management and internal controls over sustainability reporting

Reference: page 164.

"The reporting protocol, which is updated every year, details and clarifies the collection, calculation and consolidation rules," shared with main contributors and covering "the organization, methodology, risk analysis, structure and scope of the CSR reporting data." Specific protocols exist per theme/indicator for environment and social topics.

Calculation and measurement methods "comply with the appropriate national and international frameworks and standards," with the GHG Protocol as the reference for climate indicators.

The main features of the risk management and internal control system, the risk assessment/prioritization approach, the main risks identified and reporting to management/supervisory bodies are incorporated by reference to chapter 2, sections 2.3.1-2.3.2 of the Universal Registration Document, "an integral part of the report on corporate governance."

Strategy, business model and value chain

Reference: pages 165-168; incorporated by reference to chapter 1, sections 1.1 and 1.3.

Elis's raison d'être: "ensure a circular service of protection, hygiene and well-being everywhere, every day, in a sustainable way." Revenue: EUR4,796.8 million; 545 sites (373 laundries, 12 manufacturing sites, 143 logistics centers/warehouses, 17 offices); 58,782 employees; 72% of the workforce in Europe (23% in France), 28% in Latin America.

Corporate strategy rests on four pillars: (1) development of sustainable services and promotion of the circular economy, (2) industrial and commercial excellence, (3) consolidation of existing positions, (4) network expansion. "CSR is therefore the first pillar of the Group strategy."

Value chain: upstream raw materials (polyester/recycled polyester, cotton/organic cotton, coffee) sourced from custom suppliers; 87% product-as-a-service revenue (rental and maintenance rather than sale); downstream product use across Industry, Trade and Services, Hospitality, Healthcare sectors, with end-of-life paths of repair, refurbishing, reuse, redistribution/pooling, recycling or donation.

Interests and views of stakeholders

Reference: pages 174-175.

Key stakeholder groups: employees (permanent and non-permanent), customers and users, investors/banks, direct suppliers, authorities/associations/civil society, local communities, professional associations/business networks/competitors, and the environment. Engagement channels include periodic surveys, annual reports, newsletters, an outsourced whistleblowing system (WhistleB, established 2018 for Sapin II/duty of vigilance compliance, available 24/7 in all Group languages), and ongoing digital/social channels.

Interests and views are analyzed annually by the Executive Committee, then presented to the CSR Committee, and "subsequently taken into account in the annual update of the double materiality matrix." The European Works Council (28 members, 22 countries, representing 31,511 employees) is a further formal channel, and two employee representatives have sat on the Supervisory Board since 2020.

Material impacts, risks and opportunities and their interaction with strategy and business model

Reference: pages 176-177.

Elis's 2025 double materiality assessment identified 13 numbered material IROs across ESRS E1, E3, E5, S1 and S2:

Explicitly not material: ESRS E2 (Pollution), E4 (Biodiversity), S3 (Affected communities), S4 (Consumers and end-users) and G1 (Business conduct) all carry the identical statement: "The result of the double materiality shows that this topic is not material for the Group as an impact, risk or opportunity" (page 176). Cybersecurity was assessed voluntarily and found not material.

Description of the processes to identify and assess material impacts, risks and opportunities

Reference: pages 178-179.

The assessment was "overseen by the Group's CSR Department and the Risk and Internal Control Department... in collaboration with an independent expert consulting firm." Scope covered all ESRS topics plus voluntarily assessed health/safety, intellectual capital, responsible taxation and cybersecurity (the latter two "were not identified as material").

Scales (1-4) were developed for financial and impact materiality at each value chain stage; the materiality threshold is 3 out of 4 on either axis. Impact severity uses scale, scope and irremediability; "only severity is considered for estimated potential negative impacts on human rights topics" per ESRS 2.

External sources used: the Science-Based Targets for Nature (SBTN), the Social Hotspots Database (SHDB), site exposure/vulnerability assessments. "The Group does not have any sites located in or near biodiversity sensitive areas (Natura 2000)." The matrix, prepared in summer 2023, was reviewed again in summer 2024 and summer 2025 with no changes to the conclusions.

Disclosure requirements in ESRS covered by the undertaking's sustainability statement

Reference: pages 178-179; detailed cross-reference tables at pages 253-263.

"Regarding ESRS Disclosure Requirements deemed non-material following the work of the double materiality matrix, reference is made in the table below only to the impact, risk and opportunity assessment framework" (page 253). The ESRS DR cross-reference table lists page references for all material ESRS 2, E1, E3, E5, S1 and S2 disclosure requirements (pages 253-256); a separate table cross-references datapoints required by other EU legislation (SFDR, Benchmark Regulation, Pillar 3, EU Climate Law) under ESRS 2 Appendix B, marking each as a page reference or "Non-material" (pages 261-263).

On phase-in, the report states: "The anticipated financial effects of the impacts, risks and opportunities prescribed by ESRS E1-9 are not disclosed in 2025 in accordance with the 'Quick Fix' delegated act No. 2025/1416" – this identical sentence recurs at the end of the E1, E3 and E5 chapters (pages 187, 196, 202, 211, and again at the end of the S2 chapter, page 245), always citing E1-9 by name regardless of which chapter it closes.

Transition plan for climate change mitigation

Reference: pages 191-193.

"The Group's Climate strategy and the Transition plan, as defined in the CSRD, are equivalent... The Group's Climate strategy covers all aspects of its policy and its Transition plan" (page 191, footnote). The Climate strategy was approved by the Supervisory Board in July 2023 on CSR Committee recommendation and validated by the Science Based Targets initiative (SBTi) in summer 2023, targeting well below 2C on Scope 3 and 1.5C on Scopes 1 and 2.

Levers: established/disruptive laundry energy-efficiency solutions, energy mix decarbonization (about 50 solar panel projects identified, a planned biomass boiler pilot), logistics fleet transition, product/freight/commuting impact reduction.

Elis set an internal carbon price of EUR150/tonne CO2eq to weight investment decisions (see E1-8). "This plan applies to the entire Group, all regions combined." The Group scored A on CDP for the second year running (top 4% of 23,000+ companies assessed) and an A for supplier engagement on climate.

Identification of climate-related risks and scenario analysis

Back-filled from the Impacts, risks and opportunities section for E1 (ESRS 2 IRO-1/SBM-3), where this content is disclosed in the FY2025 report (pages 189-190). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

Between 2022 and 2024, Elis convened its industrial, supply chain, real estate, finance and CSR teams to run a resilience analysis using two IPCC scenarios: RCPs 1.9 and 2.6 combined with SSP1 ("optimistic," +1.5C to +2C by 2100) and RCP 7.0 combined with SSP3 ("pessimistic," +3.6C by 2100). The analysis mapped physical risks (acute hazards, sea level rise, floods, forest fires, heat, drought/water stress) at 2030 and 2050 horizons across own operations and "some of its largest direct suppliers," and transition risks (market/technology/policy/reputation).

No global average temperature projection beyond the two named scenarios is given, and the report does not specify a separate 1.5C-aligned transition scenario distinct from the physical-risk pair.

Resilience in relation to climate change

Back-filled from the Impacts, risks and opportunities section for E1 (ESRS 2 IRO-1/SBM-3), where this content is disclosed in the FY2025 report (pages 189-190, cross-referring to the 2023 resilience study). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

"This resilience analysis was used to map Elis's climate risk universe for all physical risks (chronic/acute) and transition risks... The entire value chain was taken into account when analyzing risks, opportunities and resilience and these efforts informed the work carried out on the double materiality assessment" (page 189).

The study identified about 60 laundries (of 386 sites) potentially at high risk of water stress under the pessimistic 4C-by-2050 scenario, concentrated in France and Spain; because sites are geographically dispersed the report judges a supply disruption "very unlikely." Adaptive capacity is embedded in the transition plan through flood contingency plans, water-reduction actions and business continuity planning (E1-1, page 191).

Policies related to climate change mitigation and adaptation

Reference: pages 191, 201.

Mitigation: Elis treats its Climate strategy as the mitigation policy itself ("the Group's Climate strategy and the Transition plan... are equivalent," page 191); there is no separate standalone mitigation policy document.

Adaptation (Policy, page 201): in response to the two material physical risks – flood risk and water scarcity risk – Elis's policy prioritizes (1) leveraging its "extensive regional coverage and recognized operational agility" to redeploy nearby sites during incidents, (2) developing continuity plans/flood prevention plans for the most at-risk sites, and (3) reducing water consumption at industrial laundries via its 3R (Reduce, Reuse, Recycle) policy. "The Group's climate change adaptation policy applies to the entire Group, all regions combined. It is reviewed on a regular basis and, in particular, every year as part of its annual reporting." Water consumption performance is tied into financing tools and profit-sharing compensation.

Actions and resources in relation to climate change policies

Reference: pages 195-196 (mitigation), 201-202 (adaptation).

Mitigation: customer engagement (an emissions calculator independently audited in 2025; workwear rental cuts CO2eq by >35% and water by >60% vs. purchase); supplier engagement (2025 dialogue with 15 of the largest textile suppliers, >25% of direct-supplier spend); employee engagement (Sustainability Week LCA presentations, Fresk workshops).

Adaptation: water-reduction program (liquid cleaning products, UVC reactor/EPIC enzyme trials, advanced filtration in Denmark cutting mat-wash water >60%); water reuse/recycling (closed-loop sites in the Netherlands and Brazil, a Germany system cutting consumption ~65%); flood contingency plans rolled out to 15 priority French sites, each with tiered yellow/orange/red-warning procedures.

"Implementation of all the action plans described above does not require significant additional operating expenditure (opex) and/or capital expenditure (capex)" (pages 196, 202).

Targets related to climate change mitigation and adaptation

Reference: pages 193-194, 200, 203.

SBTi-validated targets (2019 baseline, 2030): -47.5% absolute Scope 1&2 CO2eq; -28% absolute Scope 3 CO2eq (purchased goods/services, fuel and energy-related, upstream transport, employee commuting, end-of-life treatment; 72% of 2019 Scope 3 covered).

2025 progress: Scope 1&2 down -24% vs. 2019; Scope 3 (SBTi scope) down -3.2%. Total CO2eq emissions (market-based, Scope 1,2,3): 1,941.7 kt in 2025 vs 1,970.7 kt (2024) and 2,022.3 kt (2024 recalculated), a 4% reduction.

2025-cycle targets (2010 baseline): thermal efficiency of European laundries -31% (2025 target -35%); alternative-vehicle fleet 821 vehicles (2025 target 650, exceeded); water consumption per kg of linen -49% vs. 2010 (target -50%); flood plans rolled out to all 15 target sites.

Energy consumption and mix

Reference: pages 203-204.

Breakdown of Group energy consumption (GWh, 2025): Thermal energy 2,485 (72%), Fuel 594 (17%), Electricity 378 (11%). Laundries mainly use thermal energy and electricity for washing, drying and ironing; the vehicle fleet (over 11,800 vehicles, ~65% delivery/35% commercial) accounts for the fuel share.

Renewables (2025): 18% share of renewable energy in total consumption (excluding logistics), 20% renewable thermal energy, 7% renewable electricity – broadly stable vs. 2024. Depots and other non-industrial sites represent only 0.6% of total energy consumption excluding fuel.

"The reporting scope for energy consumption is the same as the scope for the Group's greenhouse gas emissions" (page 203). The QHSE Policy governs energy alongside water and waste management.

Gross Scopes 1, 2, 3 and Total GHG emissions

Reference: pages 196-198.

2025 (kt CO2eq): Scope 1 495.9; Scope 2 location-based 80.7, market-based 53.1; Scope 3 1,365.1 (of which purchased goods/services 988.5, capital goods 84.6, fuel/energy-related 131.4, upstream transport 58.1, waste in operations 21.6, business travel 6.8, employee commuting 50.0, use of sold products 0.4, end-of-life treatment 21.2, downstream leased assets 2.6).

Totals: market-based Scope 1+2+3 1,941.7 kt (-4% vs. 2024 recalculated); location-based 1,914.1 kt. Biomass/bioenergy combustion within Scope 1: 200.2 kt CO2eq. Intensity: 0.00040 t CO2eq/EUR (market-based), down from 0.00046 in 2019.

The Group is "not subject to any quota trading systems in its regions" (page 196). Methodology follows the GHG Protocol; the 2019 baseline was recalculated to include recent acquisitions.

Internal carbon pricing

Reference: page 196.

"When defining its Climate strategy, Elis set a carbon price (EUR150/ton of CO2eq) to calculate the rates of return on investment incorporating this component." The price was set using the 2018 IPCC report (5.1), a review of carbon tax schemes and EU Emissions Trading System mechanisms, and voluntary carbon markets, applied Group-wide.

The shadow price feeds into investment decisions for Scope 1, 2 and 3 (upstream energy) emissions – 36% of the Group's total emissions – and "internal carbon pricing therefore covers 100% of Scope 1 and 2 investments and the Scope 3 investments related to upstream energy." It was first used in 2023 when developing the Climate strategy to "evaluate the associated resilience and opportunities," and is also used in customer/internal discussions to illustrate the value of reducing textile loss and improving repair rates.

Policies related to water and marine resources

Reference: page 209.

The upstream water policy responds to the single material E3 IRO – pressure on water resources from raw material production, chiefly cotton ("more than 95% of water consumption occurs during cotton irrigation," a simplified LCA per the PEF method, Ecoinvent 3.10). Two priorities: (1) reducing raw-material consumption through pooling, repair and recyclability under the circular model – "Elis's rental & maintenance model... reduces water consumption by 61% over a garment's life cycle compared with purchase and home washing"; (2) increasingly offering products with alternative materials as part of a broader eco-design approach.

"The policy applies to all of the Group's countries and is reviewed every year by members of the Executive Committee, in particular as part of the annual reporting."

Actions and resources related to water and marine resources

Reference: page 210.

Actions target the negative impact identified in the DMA (pressure on water resources in the upstream chain from cotton). The Group partners with customers to reduce flat linen losses via nudges, staff training and awareness activities: a 2024 France partnership with a private hospital cut linen loss more than 20%, and in 2025, 466 structured assessments were carried out in UK hospitals under the "Healthcare Textile Improvement Program."

On materials, the Phoenix washroom line uses 39%-98% recycled plastic and the re:Tech mat range uses 75% recycled polyester/25% recycled cotton in its upper. The "Workwear to Workwear" project makes aprons from 100% recycled materials (60% from Elis's own end-of-life textiles); in 2025 the range was extended with a chef's jacket.

Targets related to water and marine resources

Reference: pages 209-210.

2025 program goals: offer at least one sustainable-materials collection per product family (2025 target 100%; achieved 61% by end-2025) and increase the workwear reuse rate by 18% vs. 2019 (2025 target; exceeded at +20%).

"By the end of 2025, the Group exceeded its goal of improving its workwear reuse rate... The Group has also made progress at end-2025 on its goal of having at least one collection in each product family made from responsible materials and has achieved 61%" (page 210). 2025 saw several sustainable-materials launches: expanded ProEssentials (recycled polyester sweaters), Ankara pants (recycled polyester), the ProShine collection, Movaprime, Providence (healthcare), and Elis Cleanroom's ReForm collection (>98% recycled polyester).

Policies related to resource use and circular economy

Reference: page 182.

"The circular economy is inherent to Elis's business model," underpinned by its raison d'etre: "Ensure a circular service of protection, hygiene and well-being everywhere, every day, in a sustainable way." The policy rests on five pillars: (1) expand the product-as-a-service model across regions; (2) extend product lifespan through eco-design, optimized maintenance, pooling, repair and reuse; (3) deepen circular-economy integration into operations; (4) promote benefits to stakeholders/customers/users; (5) build ecosystem partnerships (e.g. textile-to-textile recycling).

"This policy, rooted in Elis's DNA and serving as the cornerstone of its corporate strategy, is implemented on a daily basis by the teams and monitored by the Executive Committee and Supervisory Board" and "covers the entire Group."

Actions and resources related to resource use and circular economy

Reference: pages 183-187.

Actions span six circularity levers (quality/durability, maintenance, reuse, repair, repurposing, refurbishing). Highlights: item pooling across 15 countries for flat linen (~90% of invoicing on standard catalog items); a workwear reuse rate of 43.5% in 17 countries; ~177,000 items shared across plants via internal "linen markets" (France, Spain, UK) in 2025; ~7,200 water fountains refurbished in France (cutting new-fountain purchases ~28%); ~3,260 dispensers refurbished in the Netherlands (+40% vs. 2024); a Latvia mat-repair unit handling ~40,000 mats/year.

Plastic-reduction pilots aim to cut ~100 tonnes of plastic film in France in 2026. "Implementation of all the action plans described above does not require significant additional operating expenditure (opex) and/or capital expenditure (capex)" (page 187).

Targets related to resource use and circular economy

Reference: page 183.

2025 program goals and results: maintain ≥80% product-as-a-service revenue (achieved 87%); increase workwear reuse rate by 18% vs. 2019 (achieved 20%, exceeded); reuse or recycle 80% of end-of-life textiles (achieved 71.5%, "in a challenged textile recycling market").

"Highlighting its commitment to the circular economy, at the end of 2025, the Group exceeded its goal of improving its workwear reuse rate by 20% compared to 2019" (page 183). New 2030 goals (section 3.2.6) carry these forward: 30% workwear reutilization improvement (2018 baseline), 80% turnover from product-as-a-service maintained, and 100% of new collections through a formalized eco-design approach.

Resource outflows

Reference: pages 183-187.

Elis frames resource outflows through product reuse, repair, recycling and end-of-life handling rather than a discrete outflow-weight table. The end-of-life textile reuse/recycling rate reached 71.5% in 2025, and the Group estimates the share of recyclable content in products at 80% on average (garment activity ~40% recyclable, flat linen ~80%, mats ~30%, beverages/washroom ~100% in France), based on ISO 14021's definition of "recyclable."

Packaging is largely reusable (cloth bags, cage covers, metal cages/hangers); a France pilot is cutting plastic-wrap consumption with a wider 2026 rollout targeting ~100 tonnes of avoided plastic. The Workwear to Workwear project closes the loop on textile scraps into new garments (see E5-2).

Policies related to own workforce

Reference: pages 220-221.

Responding to material IRO#8 (business disruption risk from strikes/turnover/reduced productivity) and IRO#9 (impact on employee development, employability, work-life balance), the policy has five limbs: (1) listening – biannual anonymous engagement surveys plus annual one-on-ones; (2) valuing – the Chevrons Club (since 1987) recognizing production/maintenance operators; (3) fair, market-competitive compensation and benefits; (4) reducing stress at work – psychosocial-risk training, decided locally; (5) minimizing absenteeism – no centralized policy, decisions made at national level given local context (e.g. "influenza is not a major concern in Brazil, Chile, Mexico or Colombia, unlike in European countries").

"This policy applies to all Group employees" and is reviewed annually by the Group HR Director with country-based operational HR Directors.

Processes for engaging with own workforce and workers' representatives about impacts

Reference: pages 222-223.

Beyond engagement surveys and individual reviews, employee representatives are a formal channel. At Group level, the European Works Council (28 members from 22 EU-directive countries, representing 31,511 employees) discussed in 2025 the Group's results, 2030 climate commitments, employment trends, and safety/diversity/inclusion policy and objectives, and was consulted on HR development, a new CRM and industrial projects.

"Employee representative bodies thus cover 79% of the Group's employees in the European Economic Area," and two employee representatives have been members of the Supervisory Board since 2020. Country-level bodies are created per local regulation.

Processes to remediate negative impacts and channels for own workforce to raise concerns

Reference: pages 224-225.

Elis operates an outsourced whistleblowing system (WhistleB, since 2018 for Sapin II/duty of vigilance compliance) available 24/7 in all Group languages, alongside a direct HR-team route, both covering discrimination and harassment complaints. "The Group monitors the number of reports made... Overall, the Group estimates that there have been at most 292 reports of discrimination or harassment, of which a maximum of 114 have been confirmed. They have all been subject to various disciplinary measures or sanctions, up to and including dismissal."

"No incidents were reported in connection with a violation of human rights in 2025... the Group has not been subject to any condemnation for human rights disputes with a significant financial impact." A dedicated policy to prevent and combat harassment/discrimination has applied since 2024.

Taking action on material impacts on own workforce

Reference: pages 222, 224.

Biannual engagement surveys ran again in every country in 2025 (France 93% participation/15.60-20 satisfaction on the newest cycle; Sweden 68% participation; all other countries combined 86% participation, satisfaction up 2 points to 72%). A new global action-plan monitoring platform launched in 2025: "more than 1,600 actions had already been created... Of these, 247 have already been finalized, or approximately 15%."

On stress reduction, country-specific supports include two dedicated social workers in France, a 24/7 helpline with manager mental-health training in the UK, and monthly on-site psychologist visits in Colombia. Absenteeism prevention combines local monitoring tools, manager training and, in some countries, variable-pay links to team absenteeism performance.

Targets related to own workforce

Reference: page 221.

2025 program goals and results: satisfaction rate ≥70% (achieved 72%, up 2 points vs. 2023, 87% participation); ≥360 Chevrons recognized (achieved 363, +56% since 2018, rolled out in 20 countries).

"The Group also achieved its employee satisfaction goal, with an overall satisfaction rate of 72%... The employee share ownership program, renewed in 2025 and open to 95% of the Group's employees, continues to be a success... 1 employee out of 10 is a shareholder" (page 221). New 2030 goals target 75% satisfaction and a 10% absenteeism reduction (2024 baseline).

Characteristics of the undertaking's employees

Reference: pages 217-219.

Total workforce 58,782 at December 31, 2025 (Europe 42,249; Latam 16,315; Asia 218). By contract: 52,994 permanent, 5,788 temporary (permanent+non-permanent total 59,881, plus 1,099 non-employees – see S1-7). 83% employee/worker ("blue collar"), 17% support/management ("white collar"). Gender: 50.4% female / 49.6% male (29,599 / 29,183), no employees recorded as "other" or "not disclosed."

Age bands: <30 years 10,865; 30-49 28,734; >50 19,183. Seniority: 60%+ of the workforce has more than three years of service, 18% more than 15 years. "Fewer than 10% of Elis Group employees were temporary, due in particular to the seasonal nature of part of the Hospitality business."

Collective bargaining coverage and social dialogue

Reference: pages 222-223.

"Collective agreements thus cover 69% of all Elis employees," covering working-time organization, compensation, working conditions, work-life quality, gender equality, employee management, value-sharing and psychosocial-risk prevention. In France, negotiation runs at Group, company and establishment level; 2025 wage negotiations renewed the incentive program for five years. Spain signed seven agreements in 2025; Brazil negotiated 49 agreements, including on working hours.

Employee representative-body coverage in the EEA stands at 79% (see S1-2). Additional S1-8 datapoints are referenced to the appendices, section 3.5.2 "Details of Group performance" (pages 250-252).

Diversity metrics

Reference: pages 231-233.

Share of women in managerial roles: 36% in 2025 (2025 target 40%, not fully met; +8% rise in absolute female managers), against a stable ~51% female share of the total permanent workforce. Share of female managers hired: 38%. Share of young people in hires: 36%. Share of employees with disabilities (France): 6.3% (see S1-12).

An anonymous 2022 gender-equality survey of executives (62.5% participation) found 91% felt Elis respects differences, 79% felt harassment/sexism was addressed effectively, but only 69% felt adequately trained on the topic – informing the 2023 Gender Equality Charter. Supervisory Board composition at March 10, 2026: five women/six men (excluding employee representatives), six women/seven men including them.

Adequate wages

Reference: page 223.

"If necessary, the Group uses external information provided by specialist advisers in order to be certain of its positioning relative to the local reference market. Moreover, it ensures that the minimum salaries applicable in the different countries in which it operates are respected. All employees receive a fair living wage, in line with applicable benchmarks." Components of compensation are tied to individual or collective performance for ~57% of the Group's workforce, through variable schemes, sales bonuses, performance shares (~500 senior/expert employees in 2025) and, where applicable, statutory profit-sharing.

Social protection

Reference: pages 223-224.

"All employees are covered by social protection, through public programs or benefits offered by the Group, against loss of income due to sickness (100%), unemployment (100%), workplace accidents (100%), maternity and adoption leave (100%), paternity leave (87%) and retirement (100%)."

Additional non-statutory non-pay benefits (pensions, healthcare, childcare, box lunches) reached an estimated ~60% of the workforce in 2025 in at least one form; France offers a voluntary Group savings plan and, since 2021, a pension savings plan (PERCOL). "The Group will fine-tune its reporting for this indicator in the coming years."

Persons with disabilities

Reference: pages 234-235.

"In 2025, Elis employed 600 people with disabilities in France. Internationally, in countries where collection is authorized, the Group counts 1,361 permanent employees with disabilities, representing 3% of the workforce concerned (81% of the total scope)."

A Disability Charter (adopted end-2022) structures three commitments – rights protection, employment integration/retention, and policy oversight by the Diversity & Inclusion Officer and country Disability Ambassadors – implemented through direct-employment schemes (e.g. specialized centers in Spain employing 70-100% disabled staff), partnerships (ESAT/sheltered workshops in France, Portugal, Germany), and job-retention/individual-support measures. A Disability Awareness Week ran in all countries in 2025 (December 17-21 in France).

Training and skills development metrics

Reference: page 237.

Elis Academy (launched June 2024) is the Group's e-learning corporate university. Share of employees with access to e-learning: 69% in 2025 (2025 target 55%, "greatly exceeded"). Average training hours per trained employee: 1.5 total (female 1.4, male 1.7 in the underlying breakdown); training days per employee trained: 1.5 (down from 1.85 in 2023). Hiring rate 30%; share of young people in hires 36%; share of senior workers (50+) in hires 15%; share of new managers promoted internally 20%.

The company flags a measurement caveat: "these indicators reflect a minimum number of days and hours... not all training courses are included... leading to a cautious and conservative measurement" (page 237, footnote).

Health and safety metrics

Reference: pages 226-230; appendix data page 251.

Lost-time accident frequency rate: 10.71 in 2025 (12.22 in 2024; -36.6% vs. 2019, 2025 target -50%, not fully met). Severity rate: 0.57. Recordable accidents (lost- and no-lost-time): 1,979 (2,061 in 2024); lost-time accidents: 1,197; fatalities: 0 in 2025 ("in 2025, the Group sadly lost three employees to a heart attack and a service agent following a road accident" – these were not classified as workplace-accident fatalities in the headline count, unlike 2024's single road-accident fatality).

"In 2025, 100% of the Group's workforce was covered by a health and safety management system." 121 sites hold voluntary ISO 45001 certification. 59% of 2025 accidents involved cage handling, manual load handling, or slips/trips/falls.

Work-life balance metrics

Reference: page 251 (appendix, section 3.5.2).

2025 leave entitlement/uptake: maternity leave entitlement 100%, uptake 1.6% of employees; paternity leave entitlement 99.1%, uptake 1% of employees; parental leave entitlement 76.5% (excludes Switzerland, Brazil, Kennedy-UK, Malaysia, which have no parental leave), uptake female 1.6%/male 0.8%; carers' leave entitlement 79.7% (excludes Brazil, Estonia, Malaysia, Singapore, Kennedy-UK, Mexico), uptake female 0.7%/male 0.4%.

Organization of work: 94.3% full-time / 5.7% part-time among permanent and non-permanent employees; absenteeism rate 7.6% in 2025 (7.9% in 2024).

Compensation metrics (pay gap and total compensation)

Reference: pages 232-233, 250, 263 (methodology page 246).

Unadjusted gender pay gap (ESRS S1-16 97(a)): 17% for the Group (and 17% for France specifically) – the report is candid that this ESRS-mandated ratio, which does not control for job type, seniority or the distribution of female talent, "sheds no light on the topic but... must nevertheless be disclosed." In contrast, France's own five-indicator gender-equality index (pay gap, raise gap, promotion gap, return-from-maternity raises, top-10-earner gender split) scored 90/100 in 2025 and shows an adjusted pay gap of "well under 1%."

Ratio of highest-paid individual's total remuneration to median employee remuneration (S1-16 97(b)): 88.3 in 2025 (89.8 in 2024). Both ratios are calculated over an 84%-of-workforce study scope (Europe and Latin America, Portugal added in 2025), converted for currency and cost-of-living differences; benefits in kind and performance-share grants were excluded as immaterial or uncollectable Group-wide.

Incidents, complaints and severe human rights impacts

Reference: pages 224-225, 233.

Via its whistleblowing channel and HR routes, Elis logged "at most 292 reports of discrimination or harassment, of which a maximum of 114 have been confirmed. They have all been subject to various disciplinary measures or sanctions, up to and including dismissal." "No incidents were reported in connection with a violation of human rights in 2025."

"The Group has not been subject to any condemnation for human rights disputes with a significant financial impact." Separately, the S1-related whistleblowing incident table (business-conduct scope, page 291, S1/S2 relevant subset) shows Group-wide whistleblowing reports rising from 225 (2023) to 473 (2024) to lower disclosed 2025 figures discussed under G1-3-Targets; no serious human-rights incident was identified through either channel in 2025.

Policies related to value chain workers

Reference: page 241.

Since 2006, the Supplier Code of Conduct has set Elis's standards for suppliers/subcontractors on fair practices, human rights (forced labor, trafficking, child labor, working time, compensation, discrimination), working conditions, freedom of association, health and safety, and environmental protection, and informs suppliers of the whistleblowing system available to them. It applies to all Group suppliers, with direct suppliers as the primary focus; for the workwear segment it also extends to tier-2 textile/accessory suppliers (>90% of catalog-supplier cases).

Elis prohibits human-rights violations under the UN Universal Declaration of Human Rights, the European Convention on Human Rights, the UN Convention on the Rights of the Child, the UN Global Compact, ILO fundamental conventions, the UN Guiding Principles on Business and Human Rights, the OECD Guidelines, and the Child Labour Platform. The Code was revised in 2025 to add sanctions/export-control compliance, anti-tax-avoidance and information-security provisions.

Processes for engaging with value chain workers about impacts

Reference: page 244.

Direct-purchase suppliers are risk-scored (geography, country risk, volume/topic, CSR maturity) and, for medium/high-risk suppliers, assessed via a pre-contract questionnaire against SA 8000/ISO 14001, followed by independent third-party on-site audits (SA 8000 and ISO 14001-based, plus corruption-topic questions). "During these audits and visits, workers in the value chain or their representatives have an opportunity to express their opinions... These audits include direct interactions, including interviews with workers or with credible proxies."

In 2025, Elis conducted 60 audits (20 directly mandated, 40 via accredited-equivalence organizations); 20 direct suppliers hold SA 8000 certification or an ISO 26000 initiative. Findings are consolidated by the supplier CSR coordinator and presented annually to the Executive Committee.

Processes to remediate negative impacts and channels for value chain workers to raise concerns

Reference: page 245.

The Supplier Code of Conduct sets out whistleblower protections and channels this back to the same Group whistleblowing system used for own-workforce concerns; upstream workers can also contact auditors directly during supplier audits. "In 2025, the Group identified one whistleblowing report on working conditions at its suppliers. A comprehensive on-site investigation was conducted... interviewing multiple employees who were randomly selected by the auditors without notice... This investigation concluded that the supplier was in compliance with applicable law and the United Nations Guiding Principles on Business and Human Rights... and that the report was therefore unfounded."

"No serious human rights incident in the upstream or downstream value chain was identified through the reporting mechanism" in 2025.

Taking action on material impacts on value chain workers

Reference: pages 243-244.

Elis builds long-term supplier relationships (some spanning nearly 40 years) reinforced by master agreements requiring the Supplier Code of Conduct signature. "To date, for direct purchases and the Group's Top 100 suppliers (covering more than 78% of the Group's direct purchases), 92% of third parties have signed the Supplier Code of Conduct." A Source-to-Contract (S2C) tool has archived agreements and REACH commitments since 2022, with an automated supplier-document collection/verification platform rolled out in 2025.

Partnership investments in supplier sites cover solar panels, biometric time/attendance systems, shuttle buses, canteens and cultural spaces, aimed at improving working conditions alongside CSR performance.

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Reference: page 242.

2025 program goal: 95% of procurement spend with direct suppliers CSR-assessed in the last three years – achieved 96.1%, "a record performance," attributed to local-team mobilization and a 2024 supplier CSR coordinator hire. Supporting indicators: 60 on-site CSR audits in 2025 (39 in 2024, 32 in 2023); 81% of Group/country buyers trained on CSR topics (71% in 2024); 100% of buyers whose duties include Supplier Code of Conduct signing for master agreements; 92% of the Top 100 suppliers have signed the Code (80% in 2024).

New 2030 goals (section 3.2.6) target 95% CSR-assessment coverage maintained going forward.

Targets related to business conduct

Back-filled from the business conduct chapter (section 3.10.3, in the unaudited supplementary report, since G1 was assessed not material for Elis and the topic is disclosed voluntarily). G1-3 became a standalone DR only in the 2025/2026 ESRS; the 2023 ESRS the report was prepared against had no numbered targets DR for business conduct.

Elis discloses no stated numerical business-conduct target. Consistent with MDR-T's other limb, effectiveness is tracked through monitoring metrics instead: whistleblowing incident reports rose from 225 (2023) to 341 (2024) to 473 (2025); of 2025's reports, 76% were deemed relevant, 39% of those proven, and 96% of proven incidents led to disciplinary action (reminders, mandatory training, disciplinary plans or dismissal). A dedicated corruption/influence-peddling risk map, maintained since 2017, found 9% of scenarios "particularly at risk" (top quartile of criticality) at end-2025, reviewed annually by the Audit Committee alongside program-deployment effectiveness across countries.