Green Landscaping Group Ab (Publ)

The role of the administrative, management and supervisory bodies

Reference: page 39.

The Board of Directors "has overall responsibility for overseeing the Group's sustainability direction, including strategic objectives, material risks and opportunities, and how sustainability efforts contribute to long-term value creation" (page 39). Group management "is responsible for integrating sustainability into operations", which includes ensuring "that established policies, guidelines and targets are implemented throughout the organization and that relevant sustainability-related results are monitored" (page 39).

Board composition (page 39): 33 percent women and 67 percent men. All Board members elected by the Annual General Meeting (100 percent) "are independent of the company and its senior executives".

No sustainability expertise of individual Board members is described in this section.

Information provided to and sustainability matters addressed by the administrative, management and supervisory bodies

Reference: pages 39-40.

Sustainability work is integrated into the subsidiaries' operations, "consistent with Green Landscaping Group's decentralized organizational structure" (page 40). The Group's role "is primarily to monitor, coordinate and ensure that sustainability efforts are aligned with the Group's overall sustainability strategy" (page 40).

Responsibility for sustainability reporting "has been integrated into the Group's finance function under the CFO". Subsidiaries report through the established reporting processes, and "The data are consolidated and analyzed at Group level in connection with the year-end close" (page 40). "A more in-depth and cohesive evaluation of key sustainability-related performance indicators is carried out annually at Group level and reported to Group management and the Board of Directors" (page 40).

The Board also approved the full results of the double materiality assessment (page 44).

Integration of sustainability-related performance in incentive schemes

Reference: page 40.

"The Group has incorporated sustainability-related performance into the CEO's incentive program. It forms part of the variable remuneration, and the results are evaluated each year against established criteria and the company's overall sustainability objectives" (page 40). The stated aim is "to ensure long-term value creation and that executive management holds ultimate responsibility for sustainability".

"Sustainability-related performance measures are not currently included in the incentive or compensation schemes for other members of the executive management team" (page 40).

The section gives no percentage weighting and does not name the criteria or metrics used.

Statement on due diligence

Reference: page 40.

The statement is a table with three columns (topic, disclosure requirement, page reference) that points to other sections of the report for each due diligence element (page 40):

• Embedding due diligence in governance, strategy and business model: SBM-1, GOV-2, IRO-1 (materiality assessment) and SBM-3.
• Engagement with affected stakeholders: IRO-1, SBM-2 and S1-2 (engagement with employees and employee representatives).
• Identifying and assessing negative impacts: IRO-1, SBM-3, S1-2, G1-1 (identifying and managing bribery and corruption) and the climate chapter (ESRS E1).
• Taking action: MDR-A (strategies and actions for material topics), S1-2, ESRS E1 and ESRS 5 (resource use and circular economy).
• Follow-up and communication of efforts: GOV-2, S1-1 and MDR-T and MDR-M (targets and metrics for material areas).

The table carries no narrative of its own. Several page references sit one below the printed folios. For example it cites S1-2 at page 53 and G1-1 at page 56, while those sections are on pages 54 and 57.

Risk management and internal controls over sustainability reporting

Reference: page 40.

The company names the risks as "non-compliance with applicable regulations, legal requirements, external expectations and established targets", inconsistent application of definitions that "could result in the reporting being based on incorrect assumptions", and a lack of formalized and documented processes that "could, in turn, create dependencies on individuals and increase the risk of errors in the interpretation of definitions, calculations and the compilation of data" (page 40).

"Risks related to sustainability reporting are identified, analyzed and assessed on an ongoing basis, in the same manner as risks related to financial reporting" (page 40). To mitigate them, "both system-based and manual internal controls are applied as a preventive measure" (page 40). The double materiality assessment is reviewed annually by the Head of Sustainability in the Group finance function together with the CFO (page 44).

BP-2 adds that "Uncertainty is higher primarily when secondary data is used, particularly for upstream activities in the value chain, including Scope 3 reporting under ESRS E1 and resource flows under ESRS E5" (page 39).

Strategy, business model and value chain

Reference: pages 40-42.

The subsidiaries work in "grounds maintenance and construction, the maintenance of green spaces, parks and outdoor environments, as well as the construction of playgrounds, sports facilities and other functional urban environments". Customers "are primarily municipalities, public-sector clients, property owners and private-sector companies" (page 40).

The model is decentralized: "the subsidiaries have full commercial responsibility and continue to operate under their own brands", and growth is acquisition-driven (page 41). The sustainability platform has three focus areas: developing climate-adapted operations, providing a safe, engaging and inclusive workplace, and building sound business relationships (page 41).

Value chain (pages 41-42): upstream covers suppliers of materials, plants and trees, machinery and fuels, plus subcontractors, where "there are material sustainability-related aspects related to climate impact, resource use, working conditions and business ethics". Own operations are the planning, execution and maintenance of projects and contracts. Downstream are customers and the residents and communities who use the outdoor environments.

Interests and views of stakeholders

Reference: page 42.

Stakeholders "have been identified based on the business conducted, how that impacts the surrounding world and those who impact the Group" (page 42). Employees, customers and suppliers "are essential to daily operations"; authorities, legislators and municipalities matter for long-term development.

A table (page 42) sets out six groups, their channels for dialogue and their main concerns:

• Employees: surveys, site meetings, appraisals, union collaboration; health and safety, working conditions, skills development.
• Customers: recurring contacts, procurements, evaluation meetings, satisfaction surveys; quality of delivery, regulatory compliance, resource-efficient solutions.
• Suppliers: recurring contacts, procurements, follow-up meetings; clear requirements, Code of Conduct, working conditions, environmental and climate impacts.
• Shareholders and investors: interim and annual reports, AGM; long-term profitability, governance, transparency.
• Industry associations: membership and participation; industry standards, skills supply, climate-adapted ways of working.
• Society: contact with authorities and municipalities; regulatory compliance, responsible land and resource use, local employment and safety.

The section does not say how stakeholder views changed the strategy or business model.

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

Reference: page 43, with the E1 and E3 narrative running to page 44.

A table (page 43) lists the five material ESRS areas with category, value chain position and time horizon:

• E1 Climate change: impact and financial risk/opportunity; own operations and upstream; medium-long, long.
• E3 Water and marine resources: impact; own operations; short, medium-long.
• E5 Resource use and circular economy: impact and financial risk/opportunity; own operations and upstream; medium-long.
• S1 Own workforce: impact and financial risk; own operations; short, medium-long.
• G1 Business conduct: financial risk; own operations; short, long.

Justifications include "GHG emissions from the use of vehicles and machinery, as well as energy consumption in the Group's own operations and in the value chain" (E1) and "Labor-intensive operations carried out in physically demanding work environments" (S1).

Interaction with strategy is described mainly for climate: the Group "applies flexible resource and capacity management to manage seasonal variations" (page 45). No financial effects are quantified.

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

Reference: pages 42-43.

The double materiality assessment "was carried out in 2024 and updated in 2025" and "was conducted at Group level" (page 42). It followed "a structured process linked to the Group's business strategy, risk management and annual planning process" and covers own operations and the value chain, upstream and downstream (page 42).

Impact materiality: based on "internal analyses, available data, discussions with relevant functions within the organization, and monitoring of external developments and regulatory requirements"; results "have been analyzed and validated internally" (page 42). Actual negative impacts are assessed on severity, potential negative impacts also on likelihood, and for potential human rights impacts severity is prioritized over likelihood (page 43).

Time horizons (page 42): short term is within one year, medium term two to five years, long term more than five years.

Financial materiality (page 42): magnitude of the potential financial effect relative to the Group's results and its likelihood. The criteria and thresholds "have been aligned with the Group's existing risk management processes and confirmed by Group management". No numeric thresholds are stated.

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

Reference: page 44, with the content index on pages 59-60 and the datapoints annex on pages 61-64.

"An analysis has been conducted to identify which disclosures in the ESRS standards correspond to the results of the assessment relative to the original list of sustainability matters" (page 44). The results "were presented to the Board of Directors, which approved them".

The content index (pages 59-60) lists each ESRS 2 requirement and, for the five material topics (E1, E3, E5, S1, G1), the IRO-1, SBM-3 and topical requirements, each with a page reference or a dash and a comments column. The comments column carries "Phase-in" against E1-9, E3-5, E5-6, S1-7, S1-8, S1-11, S1-12, S1-13 and S1-15, and "Not used" against E1-8. E2, E4, S2, S3 and S4 have no section in the index.

The annex (pages 61-64) lists datapoints derived from other EU legislation, tagged with page references, "Not material" or "Phase-in". Its page references run one below the printed folios (for example E1-5 at 45, which sits on page 46).

Transition plan for climate change mitigation

Reference: page 45.

The section is a short statement of approach rather than a plan with milestones. "Green Landscaping Group takes a structured, Group-wide approach to limiting its impact on climate change, in line with the Group's decentralized governance model. The work is carried out primarily at the subsidiary level and is based on material emission sources identified in the value chain" (page 45). The focus is "transport and machinery-intensive operations, where the use of fossil fuels is the main source of climate impact".

"The aim is to gradually reduce dependence on fossil fuels and improve energy efficiency through shared targets, guidelines and actions implemented at the subsidiary level. The long-term goal is to achieve climate neutrality no later than 2045, which is also a requirement of many of the Group's key customers" (page 45).

The section gives no interim milestones, no quantified decarbonization levers, no investment amounts and no statement of alignment with 1.5°C or the Paris Agreement. Actions are in E1-3 (pages 45-46).

Identification of climate-related risks and scenario analysis

Back-filled from ESRS 2 IRO-1 and SBM-3 in the E1 chapter, where this content is disclosed in the FY2025 report (page 45). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

Climate change "has been identified as a material area due to the nature of the Group's operations and its use of resources", with GHG emissions arising "primarily through transportation, the use of machinery and energy consumption in its own operations, as well as through relevant parts of the value chain" (page 45).

Climate-related items identified (page 45): changing weather patterns, "such as higher temperatures and altered precipitation patterns", could lengthen the maintenance season and raise demand; "a warmer climate could reduce winter-related activities as precipitation falls more often as rain rather than snow". Demand is also influenced by "increased requirements for climate adaptation in urban environments" and extreme weather management.

The statement does not label these items physical or transition (the weather-driven ones are physical in nature). It names no climate scenario, no temperature projection and no method for assessing how assets and activities are exposed or sensitive over time.

Resilience in relation to climate change

Back-filled from ESRS 2 SBM-3 in the E1 chapter, where this content is disclosed in the FY2025 report (page 45). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

"The Group applies flexible resource and capacity management to manage seasonal variations and mitigate the risk of negative financial impacts. The use of temporary employees enables the Group to adjust the size of the workforce and cost structure in response to fluctuations in demand" (page 45).

"The overall assessment is that this approach strengthens the Group's resilience to climate-related risks. It also enables the Group to capture opportunities arising from a changing climate, including a longer and more intensive peak season for ground and outdoor environment services" (page 45).

The statement describes no formal resilience analysis, no scenarios and no areas of uncertainty. The resilience conclusion rests on workforce and capacity flexibility.

Policies related to climate change mitigation and adaptation

Reference: page 45.

"Green Landscaping Group's Code of Conduct and Sustainability Policy provide the foundation for the Group's efforts to limit its climate impact" (page 45). The policy documents "outline overarching principles and guidance for responsible business conduct" and describe how the Group contributes to a sustainable society and how it prevents and manages environmental and climate-related risks.

"The reduction of climate-related emissions is supported by policies and guidelines that cover several parts of the business and are applied across the Group in line with the decentralized business model. Where necessary, the policy documents are supplemented by more detailed guidelines and action plans at the subsidiary level" (page 45).

The section covers mitigation. It does not describe a separate adaptation policy.

Actions and resources in relation to climate change policies

Reference: pages 45-46.

"The calculations show that the company's largest direct climate impact comes from transport and work with machinery, since these things primarily rely on fossil fuels. Priority is therefore given to actions aimed at reducing dependence on fossil fuels and improving energy efficiency in these parts of the business" (page 45).

Actions named (pages 45-46):

• Subsidiaries sell their oldest vehicles first and reallocate newer cars within the organization, so the share of fuel-efficient and fossil-free vehicles and machines rises.
• More electric vehicles for shorter distances and a gradual move to electric-powered equipment.
• Route planning to cut driving distances, fuel use and cost.
• Energy efficiency measures in offices, garages, storage facilities and staff areas.
• "The Group also contributes to partially offsetting its emissions through the planting of vegetation, such as trees, shrubs and sedum."

Implementation sits with the subsidiaries. No monetary amounts, timelines or emission reductions are attached to the actions.

Targets related to climate change mitigation and adaptation

Reference: page 46.

"Green Landscaping Group shall run the business and carry out ground maintenance assignments with the aim of avoiding any negative climate impact. The long-term goal is to be climate-neutral by 2045, which is also a demand from our key customers" (page 46). The focus is "gradually improving energy and resource efficiency through informed choices of machinery, tools and working methods", replacing fossil-fueled vehicles and tools with electric ones "to the extent possible".

The statement sets no interim or absolute reduction target and no scope coverage for the 2045 goal. Because 2025 is the first year of measurement, "the current year is used as the base year" (page 39).

Outside the statement, the strategy section lists a target of "Lowering emissions of CO2 equivalents per SEK sales by five percent each year (base year 2025)", with no result and the comment "New base year due to expanded sustainability reporting" (page 21).

Energy consumption and mix

Reference: page 46.

Total energy consumption in 2025 was 60,241 MWh: 50,947 MWh from non-renewable sources (85%) and 9,294 MWh from renewable sources (15%) (page 46). "Fuels derived from crude oil and petroleum products account for 79 percent of total energy consumption, primarily linked to transport and the use of machinery in operations."

Breakdown (page 46):

• Crude oil and petroleum product fuels: 47,854 MWh; natural gas: 23 MWh; other non-renewable fuels: 834 MWh; coal and nuclear: nil.
• Purchased electricity, heat, steam and cooling from non-renewable sources: 2,236 MWh.
• Renewable fuels (biomass, biogas, non-fossil waste, renewable hydrogen and similar): 8,319 MWh.
• Purchased renewable electricity, heat, steam and cooling: 975 MWh; self-generated renewable non-fuel energy: nil.

No comparative year is shown: 2025 is the first year of measurement (page 39).

Gross Scopes 1, 2, 3 and Total GHG emissions

Reference: page 46.

"In 2025, Green Landscaping Group carried out an inventory of GHG emissions in accordance with the recommendations of the GHG Protocol. This is the first time the Group has conducted such a comprehensive inventory. Previously, reporting was limited to Scope 1" (page 46).

Tons CO2e, 2025 (page 46):

• Scope 1: 12,790.
• Scope 2: 1,468 location-based; 2,139 market-based.
• Scope 3 categories shown: purchased goods and services (1) 89,897; capital goods (2) 12,384; upstream transportation and distribution (4) 1,831; waste generated in operations (5) 17,158; business travel (6) 208; employee commuting (7) 1,578.
• Total: 137,313 location-based; 137,985 market-based.

The "Total gross indirect (Scope 3)" line in the table shows no figure. The six listed categories add up to 123,056 (reviewer's addition), which fits the two totals.

"The results show that the Group's main climate impact occurs in its other indirect emissions in Scope 3", mainly from purchased services from subcontractors and materials such as soil, asphalt and gravel. Where volume data is missing, cost-based estimates are used (page 39).

GHG removals and GHG mitigation projects financed through carbon credits

Reference: page 47.

Nil return. "The company does not carry out any GHG removals projects and does not use carbon credits as part of its efforts to limit greenhouse gas emissions. The E1-7 disclosure requirement is therefore not applicable" (page 47).

The content index lists E1-7 at page 47, and the datapoints annex tags the E1-7 datapoint "Not material" (page 62). The only related text is in E1-3, which says the Group "contributes to partially offsetting its emissions through the planting of vegetation, such as trees, shrubs and sedum" (page 46). No removal quantity is given for it.

Policies related to water and marine resources

Reference: page 47.

E3 is material as an impact in own operations: regular water use, "for example for irrigation", during construction and maintenance of green spaces could affect local water resources (pages 43-44, 47). The statement adds that "Operations are not conducted in areas where water scarcity is generally a concern" and that marine resources are not material (page 43).

"The Group does not currently have a separate Group-wide policy specifically for water resources or marine resources. These matters are addressed within the framework of the Group's overall Sustainability Policy" (page 47). Each subsidiary is responsible for managing water-related issues locally "in accordance with applicable legislation, local regulations and operational needs". There are "no specific governance documents for marine resources" because the Group does not operate in marine or coastal environments (page 47).

Actions and resources related to water and marine resources

Reference: page 47.

"There are currently no Group-wide initiatives related to water or marine resources. Water-related issues are managed as part of ongoing operations and in line with the Group's overall Sustainability Policy, with each subsidiary responsible for local actions based on applicable regulations and operational needs" (page 47).

The SBM-3 text for E3 (page 47) adds that where available operations connect to local municipal water systems, and where availability is limited "water may instead be transported to the work site". It also states: "There is currently no Group-wide, centrally managed process or policy for water use." No resources or amounts are attached to water actions.

Targets related to water and marine resources

Reference: page 47.

"The objective is to manage water use in a cost- and resource-efficient manner. The Group sees a clear link between efficient water use and reduced environmental impact" (page 47). No measurable target, base year or target year is set. "Over time, the Group aims to set more specific targets for water resources where relevant. Future targets must, however, be adapted to the local conditions of each subsidiary" (page 47).

Water consumption

Reference: pages 47-48.

"In 2025, the Group's water consumption amounted to 44,480 cubic meters" (page 48).

Scope (page 47): the Group "implemented routines to collect annual data on water consumption based on water use for which the Group incurs direct costs". The figure "covers water for which the Group and its subsidiaries have been invoiced and made payment". Water is excluded "where the water is not a direct cost to the Group, for example in maintenance contracts for housing cooperatives or certain municipal assignments" (pages 47-48). The reported figure therefore reflects "the water use that the Group directly controls and can monitor from a cost and resource efficiency perspective".

The statement gives a single total. It shows no split by water-stress area and no recycled or reused water. The datapoints annex gives a page reference for water consumption per net revenue (annex page 46, which is page 47 in the printed folios), but the E3-4 text on pages 47-48 contains no intensity figure.

Policies related to resource use and circular economy

Reference: page 48.

E5 is material as an impact and as a financial risk/opportunity in own operations and upstream. The Group manages "excavated materials, soil, plant material, stones, gravel and other resources" (pages 44, 48).

"The Group has an overall Sustainability Policy that covers responsible resource use and a commitment to reducing environmental impact throughout the value chain. At present, the Group does not have any separate policies or specific quantitative targets that focus exclusively on the circular economy" (page 48). Principles for efficient resource use and reuse "are integrated into the Group's business model and operational practices", and circular solutions are used "when they are compatible with quality, safety, regulatory requirements and customer expectations" (page 48).

Actions and resources related to resource use and circular economy

Reference: page 48.

Work on resource use and circularity "takes place primarily through actions in day-to-day operations rather than through specific Group-wide programs" (page 48). Examples listed (page 48):

• routines for sorting, recycling and proper waste management at each subsidiary
• locally adapted solutions for reusing organic materials, soil and excavated materials where regulations and project conditions permit
• project planning aimed at reducing unnecessary transport and material waste
• established management systems to ensure compliance with environmental regulations

Implementation is "primarily the responsibility of each subsidiary and project organization" (page 48). One example in SBM-3 is reusing soil and gravel within the same or related projects after the material has been "managed and verified in accordance with applicable regulations" (page 48). No resources or amounts are stated.

Targets related to resource use and circular economy

Reference: page 48.

"There are currently no established Group-wide targets for resource use and the circular economy." The Group explains that it has a decentralized model and that "Efforts are therefore underway to gain a better understanding of resource flows and circularity within the Group" (page 48).

"In future periods, the Group will analyze relevant parts of the value chain to better assess where targets and governance related to resource use and the circular economy could be appropriate and create value." Until targets exist, "progress will be monitored primarily through local initiatives and adaptations within the subsidiaries" (page 48).

Resource outflows

Reference: page 49.

The section reports waste only. "The majority of waste from Green Landscaping Group's operations is non-hazardous. Less than 1 percent of the total waste is classified as hazardous waste, reflecting the nature of the operations and the procedures in place for managing materials and chemicals" (page 49). "During the year, approximately 37 percent of the total waste was recycled, meaning that a significant share of waste flows is returned to the materials cycle. The remaining waste is managed in accordance with applicable regulations and local waste management practices" (page 49).

The waste tables are summarized under E5-5-Waste. The statement gives no figures for products, packaging or materials leaving the business, and no recyclable content figures, although BP-2 notes uncertainty for "resource outflows in the form of products, packaging and use of materials" (page 39).

Waste

Reference: page 49.

Total waste in 2025 was 502,622 tons, of which 184,766 tons were recycled and 317,856 tons were not recycled (page 49).

Non-hazardous (498,043 tons): sent for disposal 313,501 (incineration 63,564; landfill 109,597; other disposal 140,340); diverted from disposal 184,542 (recycling 163,412; reuse 18,596; other recycling operations 2,534).

Hazardous (4,579 tons): sent for disposal 4,355 (incineration 326; landfill 3,888; other disposal 142); diverted from disposal 224 (recycling 133; reuse 1; other recycling operations 90).

The report says "Less than 1 percent" of waste is hazardous and about 37 percent was recycled (page 49). The waste categories named in SBM-3 include organic waste, excavated materials, removed asphalt, concrete and wood, and office, electronic, chemical and packaging waste (page 48). No radioactive waste is mentioned.

Policies related to own workforce

Reference: page 54.

"Green Landscaping Group has a Group-wide HR policy that sets out the fundamental principles for health and safety, equal treatment, recruitment, skills development and leadership. The policy is available to all employees and supplemented by locally adapted guidelines in the subsidiaries" (page 54).

The S1 chapter names three focus areas: a safe and healthy work environment, an inclusive and respectful workplace, and opportunities for learning and skills development. The Group "has a vision of zero workplace accidents" (page 54). The Code of Conduct also applies (see G1-1).

The datapoints annex gives page references for S1-1 datapoints on human rights commitments, ILO conventions, trafficking and accident prevention (page 63, annex numbering 53). The S1-1 text itself does not mention human rights commitments or trafficking.

Taking action on material impacts on own workforce

Reference: pages 54-55.

"Health and safety management is carried out in accordance with applicable legislation and supported by accident and incident reporting, safety training and systematic workplace inspections. Employees and subcontractors receive regular training in safety and the proper use of personal protective equipment. Root causes are identified through the Group's management of accidents and incidents, and measures are taken to prevent recurrence" (page 54).

"Several of the Group's subsidiaries are certified under third-party-audited management systems for occupational health and safety, quality and environmental management" (pages 54-55).

On equality, the Group states "zero tolerance for discrimination and harassment", addressed through policies, guidelines and leadership. On skills, it supports training in health and safety and leadership (page 55). No resources or amounts are stated.

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

Reference: page 55.

"Green Landscaping Group has a zero vision for workplace accidents." The statement lists routines rather than measurable targets: incident and accident reporting, regular safety training for employees and subcontractors, and systematic workplace inventories "to identify situations and tasks where action is required to develop and improve the work environment and safety" (page 55). Training and skill development are prioritized, and managers are offered coaching training. The Group also works to increase awareness of diversity, including in recruitment and leadership positions (page 55).

No numeric target, base year or target year is set in the statement. The strategy section lists "Annual reduction in workplace accidents/FTE" with a result of "-7%" and the comment "Positive mix effect from newly acquired companies" (page 21).

Characteristics of the undertaking's employees

Reference: page 55.

"Number of employees has been used to reflect the status as of the last day of the financial year" (page 55). The Group had 3,512 employees at year-end: 2,891 men, 621 women and none reported as other.

• By region (men / women): Sweden 1,237 / 337 (1,574); Norway 811 / 130 (941); Germany 446 / 64 (510); other 397 / 90 (487).
• By contract type: full time 2,827; part time 418; hourly 267. Men: 2,342, 333, 216. Women: 485, 85, 51.
• Turnover, headed "FTE": 2,761 at the start of the year, 416 left, 482 joined, 2,827 at the end; turnover shown as -15%.

The statement does not break out permanent and temporary contracts.

Diversity metrics

Reference: pages 39 and 55.

Board (page 39): 33 percent women and 67 percent men.

Employees (page 55): 2,891 men, 621 women and none reported as other, out of 3,512. The table splits each gender by Sweden, Norway, Germany and other countries (see S1-6).

Age (page 55): under 30: 825; between 30 and 50: 1,602; over 50: 1,085; total 3,512.

The Group states that "Diversity and gender equality are valued, while recruitment and development are based on competence" (page 55). The statement gives no gender split for top management.

Adequate wages

Reference: page 55.

The disclosure is one statement: "Collective bargaining agreements are common in the Nordic countries. In other cases, the company applies market-based wages aligned with collective bargaining agreements to ensure fair pay for all employees" (page 55).

No benchmark, no percentage of employees paid below an adequate wage and no country breakdown are given. Related remuneration data are under S1-16.

Health and safety metrics

Reference: page 55.

The health and safety metrics on page 55 are:

• Number of fatalities in the workforce: 0.
• A row headed "Number of persons in the own workforce covered by health and safety laws and/or recognized standards or guidelines" shows 100, under a block headed "SOCIAL PROTECTION"; no unit is printed.
• Under the heading "NUMBER OF WORK-RELATED ACCIDENTS" the table gives no count. The only text is "Days lost due to accidents and illness corresponded to 0.4 percent of total working time."

The Group has a "zero vision for workplace accidents" (page 55), and several subsidiaries hold third-party-audited health and safety management certification (pages 54-55). The strategy section reports "-7%" for the annual change in workplace accidents per FTE (page 21). The datapoints annex gives a page reference for the number and rate of work-related accidents (annex page 54, which is page 55 in the printed folios).

Compensation metrics (pay gap and total compensation)

Reference: pages 55-56.

"Green Landscaping Group conducts annual analyses of pay structures and gender equality to ensure equal pay for equal work and to eliminate unjustified pay differences between women and men" (page 55). The 2025 analysis gave an average pay difference between women and men of "0 percent, indicating an equal pay structure within the Group" (page 56).

"A comparison between the CEO's total remuneration and the median remuneration of other employees shows an annual total remuneration ratio of 11" (page 56).

The statement gives no method for the pay gap calculation and no total compensation figures.

Incidents, complaints and severe human rights impacts

Reference: page 56.

"No serious human rights-related cases or incidents were reported through the company's whistleblowing system. There were no cases of serious human rights-related incidents identified during the reporting period" (page 56).

"During the year, a total of two whistleblowing cases were reported via the Group's whistleblowing function. All cases have been investigated in accordance with established procedures. The investigations did not identify any violations of human rights, applicable legislation or internal policies" (page 56).

The section gives no separate figures for incidents of discrimination or for fines, penalties and compensation. The datapoints annex tags the S1-17 discrimination and UNGP datapoints "Phase-in" (page 63).

Business conduct policies and corporate culture

Reference: page 57.

"Green Landscaping Group's Code of Conduct aims to clarify the Group's ethical values and business principles." It covers "regulatory compliance, conflicts of interest, gifts, bribery and entertainment, confidentiality, and the proper use of company assets" (page 57). The Board of Directors adopted it, and the CEO delegated responsibility for compliance to the CEO of each subsidiary.

"All employees are introduced to the Code of Conduct and confirm in writing that they have read and understood its contents and commit to complying with it" (page 57). It prohibits "accepting, offering or giving improper benefits or gifts".

On culture, the Group "strives to foster a corporate culture characterized by responsibility, transparency and ethical conduct", and in acquisitions "considerable emphasis is placed on assessing corporate culture and values" (pages 57-58).

Targets related to business conduct

Back-filled from the business conduct chapter, where targets are addressed as part of the MDR-T disclosures rather than as a numbered disclosure requirement. G1-3 became a standalone DR only in the 2025/2026 ESRS.

The G1-4 section states that Green Landscaping Group "has established overall objectives and approaches for managing material impacts, risks and opportunities related to business conduct". "The targets aim to ensure sound business ethics, regulatory compliance and transparency", and follow-up "is compiled at the Group level" (page 58).

The performance indicator table (page 58) lists "Confirmed cases of corruption" at 0 for 2025 and 0 for 2024, with the target column showing 0 and the comment "No cases of corruption were reported or otherwise discovered". It also lists two whistleblowing cases in each year. The strategy section carries the same goal as "Zero tolerance for corruption" with a result of 0 (page 21).

Incidents of corruption or bribery

Reference: page 58.

"No cases of corruption or bribery were identified in Green Landscaping Group's operations during 2025" (page 58).

The performance indicator table (page 58) shows confirmed cases of corruption at 0 in both 2025 and 2024, and two whistleblowing cases in each year; the comment reads "Upon investigation, no cases have revealed violations."

The section reports no fines, convictions or penalties as separate figures, and no actions taken to address violations beyond the investigation of whistleblowing reports.

Political influence and lobbying activities

Reference: page 58.

"Green Landscaping Group does not conduct any centralized or Group-wide initiatives related to political influence or lobbying. In line with the Group's decentralized governance structure, subsidiaries may engage with public authorities and industry groups at the local level in connection with their day-to-day business activities. Each subsidiary manages such engagement in accordance with applicable legislation and local conditions, and it is therefore not documented at Group level" (page 58).

No lobbying expenditure, political contributions or registered lobbying positions are reported.

Payment practices

Reference: page 58.

"Green Landscaping Group AB strives to maintain responsible and predictable payment practices toward its suppliers." Purchasing and supplier payments are handled by the subsidiaries, "each of which is responsible for its business relationships, payment terms and payment flows". Terms "are determined when agreements are entered into or when orders are placed and follow market practice" (page 58).

"The Group does not have a systematic and structured approach to handling late payments" (page 58). No average payment time, share of payments within terms or number of legal proceedings for late payment is reported.