1. A compliant value proposition Carsten Højlund, Head of Group Internal Audit

2. A compliant value proposition 2 2 3 1 ISS’s business environment and specific compliance challenges Value proposition Implementation and monitoring in practise 4 Summary and Q&A

3. Financial highlights of 2014 Revenue 74,105 Organic Growth 2.5% Cash Conversion 98% Operating Profit 4,150 Operating Margin 5.6% Number of employees 509,133 30 June 2015

4. What we do 51% Cleaning 29,583,169,977 total m2 of Cleaning Contracts served. Globally. Annually. Includes IFS Contracts. 12% Catering 1,164,547 total meals prepared per day. Globally. 8% Support <45,000 Receptions manned. Globally. Daily. 7% Security More than 498,341 h training hours within Security Service 17% Property More than 7,000 employed engineers. 5% Facility Management 3 million work orders generated per year in the ISS Facility Management System.

5. Broad exposure to both developed and emerging markets 5 Developed Markets Emerging Markets 75% of Group revenue 43% of Group employees 25% of Group revenue 57% of Group employees

6. A compliant value proposition 6 2 3 1 ISS’s business environment and specific compliance challenges Value proposition Implementation and monitoring in practise 4 Summary and Q&A

7. “Our market choices have naturally focused on identifying the market segments where our value proposition resonates and that have the greatest potential to contribute to the value we want to generate for our stakeholders. In this vast and diverse market, ISS has chosen to focus on large and medium-sized Business-to-Business customers such as banks, hospitals, the food manufacturing industry or remote sites where the need for our services makes a difference to their business and makes us a strategic partner helping to fulfil their objectives. We provide these customers with a value added offering which, in addition to a cost-efficient solution, delivers among other things risk management and a sustainable and transparent solution.” Value proposition and focus ISS value proposition targets strategic partnerships for customers needing transparent risk management and commitment to compliance.

8. The Essence of the ISS Value Proposition

9. A compliant value proposition 9 2 3 1 ISS’s business environment and specific compliance challenges Value proposition Implementation and monitoring in practise 4 Summary and Q&A

10. Policies and training Deployed locally to ALL 500,000+ employees Deployed from center Risk based to key managers Values and Code of Conduct Key compliance policies

11. Empowering Every Employee to Make a Difference

12. Follow-up and monitoring Self assessmentAuditEscalation of concerns Whistleblower reporting site available in 20 languages covering 98% of main languages of population in the countries where we operate. Management teams report annually on the implementation of key controls – including implementation of compliance tools. Follow-up and confirmation of self assessment is embedded in the Group Internal Audit framework.

13. Audit Process PlanningField workReportingFollow-up Embedded in the annual audit planning. Scope includes an annual audit in all the largest ISS countries. Rest of ISS countries audited at least every second year. Target 30+ audits per year. Supplementary deep-dive audits applied following risk assessment. Well defined methodology to test all 70 controls. Test will fail where evidence cannot be provided by management. Summary reporting for each audit provided to audit committee. GIA follows up on agreed action plans with line management and reports monthly to senior management. Baseline Audit Programme ISS Group Internal Audit (“GIA”) applies a broad audit programme to ensure that fundamentals are implemented to support our business across more than 50 countries, to consistently test implementation of 70 key controls within governance, finance and compliance processes, to verify the control self assessment submitted by management.

14. Governance and Escalation Audit CommitteeExecutive Group Management Board of Directors Business Integrity Committee CFOLegal People & Culture Internal Audit BIC update is standard agenda item in all Audit Committee meetings. CFO reports on behalf of BIC to Executive Management Board. BIC convenes as and when needed and at least every second month to discuss integrity matters escalated through the line management structure or through the whistleblower hotline.

15. A compliant value proposition 15 2 3 1 ISS’s business environment and specific compliance challenges Value proposition Implementation and monitoring in practise 4 Summary and Q&A

16. In summary Our commitment to compliance is non-negotiable and rooted in our corporate values… …and the value proposition we bring to market. Key policies defined and broad training programmes in place… … and implementation is monitored across the business through self assessment and standard audit programme. Escalation mechanisms include an anonymous whistleblower channel. Senior management resources committed to frequent meetings… … and reporting directly to Executive Management with Audit Committee supervision.

17. Q&A – Comments?