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Årsredovisning 2025
S4 Social Disclosures Customers and End-users How Our Customers’ Impacts, Risks and Opportunities Shape S2-ESRS 2 SBM-3 Verisure’s Strategy Our Best-in-Class Protection & Peace of Mind needs to be supported by strong Data Privacy & Cybersecurity management, and increasingly, by clear Digitalisation & AI tools, so that we maintain an innovative edge as our competitive advantage. These three material topics shape our commitments and policies, guide our engagement with customers and end-users, and help us address potential negative impacts and concerns throughout the customer journey through specific actions and governance. The perspectives of our stakeholders that inform the IROs related to our customers are addressed in the section ESRS 2 SBM-2: Stakeholder Engagement and Priorities of Our Sustainability Strategy and in the Section 172(1) Statement of the Strategic Report. As outlined in the ESRS 2 IRO-1: Our Double Materiality Assessment Process section of Our Sustainability Strategy, we have identified S4 – Customers and end-users as one of our ESG-related material topics. We address this topic through several company-specific topics related to our customers: (i) Best-in-Class Protection & Peace of Mind, (ii) Data Privacy & Cybersecurity, and (iii) Digitalisation & AI. Our identified IROs related to Customers and end-users are presented below. The legend explaining the type of IRO, value chain location and time horizon is provided in section ESRS 2 SBM-3: Our Material Impacts, Risks and Opportunities. We present the material IROs related to ‘Our Customers’ below, structured around these Verisure-specific topics, which collectively correspond to the ESRS S4 topic. Best-in-Class Protection & Peace of Mind ESRS Verisure Material Topic Impacts, Risks, and Opportunities Type of IRO Value Chain Location Time Horizon S4 Best-in-Class Protection & Peace of Mind Integrated safety technologies, such as smoke detectors, gas and water leak sensors, panic buttons, fall detectors, and emergency call features, along with 24/7 monitoring, contribute to user protection and physical safety, enabling rapid emergency response and intervention. Best-in-Class Protection & Peace of Mind Through our services, Verisure provides peace of mind, protecting what matters most to residential and business customers by deterring intrusions, detecting and verifying real incidents, and by intervening promptly. Best-in-Class Protection & Peace of Mind A potential failure in business continuity planning could lead to service interruptions or degraded performance during crises, disproportionately affecting vulnerable users who depend on alarm systems for safety and peace of mind. Best-in-Class Protection & Peace of Mind Attracting and retaining customers through a superior value proposition when compared to competitors, offering innovative products with a high degree of safety. Best-in-Class Protection & Peace of Mind Designing simplified and affordable alarm and security service packages tailored to the needs of specific customer segments – such as elderly people, persons with disabilities, or single-parent households – enhances accessibility, promotes social inclusion, and broadens Verisure’s market reach while strengthening customer satisfaction and brand loyalty. Sustainability Statement 232 V e r i s u r e p l c | A n n u a l R e p o r t 2 0 2 5 ===== SIDA 235 ===== S4 Best-in-Class Protection & Peace of Mind Sudden decommissioning of third-party networks (e.g. 2G/3G shutdowns) may require premature replacement of customer equipment, leading to unforeseen capital expenditure and operational disruption, with potential impact on customer satisfaction and retention. Best-in-Class Protection & Peace of Mind Scaling digital channels can increase market reach, boost sales, and enhance brand visibility across geographies. Data Privacy & Cybersecurity ESRS Verisure Material Topic Impacts, Risks, and Opportunities Type of IRO Value Chain Location Time Horizon S4 Data Privacy & Cybersecurity The violation or leakage of stakeholders’ personal data would undermine individual privacy, weaken user confidence, and may result in significant harm to affected individuals as well as reputational and legal consequences for the Company. Data Privacy & Cybersecurity Potential security breaches could expose stakeholders to identity theft, financial loss, and psychological harm. Data Privacy & Cybersecurity Potential violations of personal data protection could trigger severe financial consequences and damage the Company's public image. Data Privacy & Cybersecurity Lack of cybersecurity controls could lead to infringement of regulations and other compliance requirements. Data Privacy & Cybersecurity Cybersecurity vulnerabilities in connected devices could result in unauthorised access or personal harm, leading to serious reputational and financial consequences. Digitalisation & AI ESRS Verisure Material Topic Impacts, Risks, and Opportunities Type of IRO Value Chain Location Time Horizon S4 Digitalisation & AI Leveraging AI and digital tools can optimise operations, reduce costs, and enable hyper-personalised customer experiences, which can significantly enhance brand differentiation and profitability. Digitalisation & AI Misuse or lack of transparency in AI systems can lead to ethical concerns, regulatory scrutiny, and public backlash, potentially resulting in financial penalties and reputational damage. Verisure includes within the scope of its disclosures all customers that are reasonably likely to experience material impacts arising from its own operations, products, and services, and value chain activities. These primarily include all individuals who are customers and/or end-users of its services and public stakeholders such as emergency and security services. Impacts may arise directly through Verisure’s operations and services, as well as indirectly through business relationships with suppliers and partners. The material opportunities identified under Best-in-class Protection & Peace of Mind primarily relate to specific customer segments – such as elderly people, persons with disabilities, or single-parent households. Verisure builds its understanding of potential customers and end-user risk groups through structured assessments of services and operational contexts, including evaluating how usage situations, service dependencies, or environmental factors may increase the likelihood of harm. These insights derive from product and service risk assessments, Data Protection Impact Assessments (DPIAs)/Privacy Impact Assessments (PIAs) outcomes (which assess potential privacy risks, severity of impact and appropriate mitigation measures prior to deployment), incident trends and regulatory requirements. Individuals in more vulnerable positions, such as elderly, are taken into account for our processes and in legal assessments, with each country taking measures as appropriate. Specific groups of customers and end-users may be affected differently by material risks and opportunities depending on how they interact with Verisure’s services. In particular, users who rely more heavily on monitored alarm services or whose service usage generates more frequent data flows may experience greater consequences in the event of service disruption or personal data misuse. For example, customers in situations where service continuity or confidentiality is critical may be disproportionately affected if alarm-related data is mishandled or disclosed. To address these differentiated risk exposures, Verisure actively prioritises Business Continuity Planning (BCP) and Disaster Recovery Planning (DRP), continually refining its strategies to maintain consistent service resilience across its footprint. Privacy-related risks, including personal data breaches, are recognised internally as material to customer trust and brand reputation. Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 233 ===== SIDA 236 ===== For the core of the Verisure services, we consider that the risks and opportunities are very similar across our customer base. For specific Verisure services, such as Senior Protection, the risks and opportunities are different, which are taken into account in the design and execution of these services. Policies Related to Customers and S4-1 End-users We believe that providing Best-in-Class Protection is one of our key contributions to society, aligned with the United Nations Sustainable Development Goal 16, which aims to promote peace, justice, and strong institutions. We continuously push ourselves to innovate and improve, aiming to broaden access to our services – particularly for vulnerable groups – and to widen the scope of protection we offer. Our policies and governance frameworks described below collectively address the material positive and negative impacts, risks, and opportunities, including the protection of customers’ physical safety and peace of mind, the prevention of unauthorised disclosure of personal data and system vulnerabilities, the mitigation of risks related to service interruptions or degraded performance, and the responsible, transparent and ethical development and deployment of digital and AI-enabled services. We are committed to respecting the human rights of all our customers, as outlined in our Code of Conduct, and to acting with fairness and integrity in every interaction. We base these commitments on internationally recognised standards, including the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work, and the OECD Guidelines for Multinational Enterprises. We implement and monitor these through our Compliance Control Framework and notably, our Code of Conduct, our policies, our training programmes, and our oversight mechanisms. There have been no cases of non- respect of the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work and the OECD Guidelines for Multinational Enterprises. In line with our commitment to internationally recognised human rights standards, Verisure maintains processes to address and remediate potential adverse impacts affecting customers and end-users. Where risks or negative impacts arise, including those related to personal data, information security or service disruptions, these are addressed through our established governance structures, risk assessments, monitoring of incidents and remediation actions within our Compliance Control Framework, related Minimum Standards, and Risk & Control Framework. Our digital compliance dashboard enable the tracking of compliance incidents and related disciplinary measures, supporting appropriate follow- up and mitigation. Customers and end-users can raise concerns through the engagement and speak up channels described in sections S4-2 : Processes for Engaging with Customers and End-users about Impacts and S4-3: Processes to Address Customers’ Impacts and Channels for Raising Concerns, which provide structured mechanisms for addressing issues and implementing corrective actions where necessary. These processes are notably designed to prevent recurrence and support continuous improvement. Our customers trust us to protect what matters most to them, including their personal data. Acting with Trust & Responsibility – a core value of our Company DNA – we design, collect, store, and use data securely and transparently to maintain their peace of mind. The Verisure Data Privacy Policy establishes the foundation for protecting all personal data and maintaining customer trust. Building on this policy, we have introduced internal Privacy Standards and Guidelines to harmonise practices across our entities. These standards cover areas including records of processing activities, privacy risk assessments, data subject rights, consent management, direct marketing and governance, and incident management. In addition, controls are deployed in all countries as part of the Minimum Standards initiative led by the Compliance team. We support these standards with targeted communications, training materials, and awareness initiatives, regulatory compliance, operational clarity, and the integration of privacy- by-design principles into everyday activities. The Verisure Privacy team provides central oversight and guidance, while local privacy contacts support effective implementation at the country and business-unit levels. We reinforce awareness and accountability through a range of training formats – including live sessions, Workday modules, and role-specific programmes for key functions such as Customer Care, HR, Sales, ARC, and Marketing. We also integrate privacy requirements into our relationships with suppliers and partners, allowing for appropriate safeguards are in place when personal data is processed on our behalf. We monitor our privacy programme through robust governance structures and digital compliance tools. Global privacy forums provide oversight, while platforms such as OneTrust and Jira enable real-time monitoring of risks, incidents, and remediation actions. Regular third-party audits, KPIs, and ongoing training drive continuous improvement and reinforce responsible data handling. Looking ahead, we will continue to evolve our Privacy Programme to reflect regulatory developments, technological change, and stakeholder expectations. Protecting all customers and end-users also requires robust cybersecurity practices. In 2025, as part of developing our Risk & Control Framework, we formalised several new security standards in key risk areas. This included updated requirements for processes such as Operations Security, IT Operations, and Internal Security Control standards. These standards define objectives, principles, directives, and accountability for information security, forming the foundation of our information security programme and underpinning our colleagues’ cybersecurity education. The key elements are included in the mandatory cybersecurity training for all colleagues. We guide our use of Artificial Intelligence through a dedicated AI Policy that sets out the principles and requirements for the Sustainability Statement Social Disclosures continued 234 Verisure plc | Annual Report 2025 ===== SIDA 237 ===== responsible development and use of AI across Verisure. The policy aims to protect and enhance the experience of all customers, colleagues, and other end-users by promoting ethical and fair AI practices, robust governance, and the responsible handling of data throughout the AI lifecycle. In 2025, we enhanced our AI Governance Framework to support responsible and scalable AI use across Verisure, shaped by our internal priorities, operational experience, and regulatory developments. This included early alignment with selected core requirements of the EU AI Act and our commitment for early compliance made through the AI Pact. In 2025, we also established structured processes requiring all AI systems to undergo compliance assessments by specialised teams, allowing transparent and responsible AI deployment and development across our operations. Given that customers and end-users are core to Verisure’s business operations and span multiple functional areas, overall accountability for the implementation of the related policies rests with the CEO. The CEO is supported by members of the executive leadership team, including the CTO, CLO, and CMO, each of whom holds responsibility within their respective areas of competence. All policies referenced in this section are available internally on Verisure’s global intranet and are supported by training, communication, and awareness initiatives to support implementation across our organisation. Processes for Engaging with S4-2 Customers and End-users about Impacts We engage with customers and end-users across multiple channels at every stage of the customer journey. This helps us understand actual and potential impacts, risks, and opportunities, and guides us to continuously improve our services and practices. We actively engage with all customers through transactional satisfaction surveys, gathering timely feedback after important interactions such as installation, maintenance, alarm triggers, and customer support. We systematically review customer feedback using a closed feedback loop, contacting dissatisfied customers, resolving issues, and identifying root causes to drive continuous service improvement. In addition to transactional feedback, we conduct a bi-annual relational customer survey to measure overall satisfaction and loyalty, track trends over time, and benchmark performance across markets. We complement survey-based insights with a structured approach to online review management, monitoring public feedback platforms, responding to customer reviews, and using those insights to improve processes and customer outcomes. Customer feedback from surveys and online channels is consolidated, analysed, and shared across the organisation to enable data-driven decision-making, promote best practices sharing, and strengthen customer-centric governance. Through these engagement mechanisms, we deepen our understanding of customers’ experiences, expectations, and any potential negative impacts related to service quality, continuity, and peace of mind. The insights we gather inform service improvements, operational adjustments, and customer-centric governance across markets. We also engage with customers and end-users on privacy impacts through transparent communication, accessible information, and structured feedback mechanisms. We provide clear privacy notices for our customer-facing channels, including websites, mobile applications, and contractual documentation, explaining how we process personal data, why we do so, and what rights individuals have. To further enhance transparency, we have implemented a structured process to integrate QR codes into customer-facing signage. This enables customers and end-users to access up-to-date privacy information and camera guidance directly when using our services. We follow a defined, project-based approach to this initiative, rolling it out in phases across selected markets. We start by identifying objectives, such as improving accessibility to privacy notices and supporting informed engagement. We create design mock-ups for signage and QR code stickers to meet brand standards and legal requirements, with approval by local Managing Directors. Country privacy leads review the linked privacy pages to check their accuracy and support compliance with applicable regulations. Where deployed, we position our QR codes at eye level and work to provide suitable contrast that supports ease of use. Customers can also engage with us by exercising their data protection rights or raising privacy concerns through dedicated privacy portals, customer service channels, and structured Data Subject Rights workflows supported by digital compliance tools. These processes are designed to support the timely, consistent, and compliant handling of requests, backed by clear governance and escalation procedures. We also conduct systematic privacy assessments of customer-facing activities, including marketing campaigns, sales processes, and alarm response centre operations, to identify and mitigate potential risks before implementation. Internal awareness initiatives, such as newsletters, privacy- focused training, and targeted communications, reinforce ethical data handling and transparency across our teams. Insights from customer engagement and rights requests drive continuous improvement, including enhancements to consent management, updates to privacy notices, and operational improvements such as automated data deletion routines. These processes help us engage with customers and end-users on privacy and security impacts, identify recurring concerns and expectations, and use these insights to refine transparency measures, controls, and customer-facing practices. We monitor progress using key performance indicators, including audit results and data subject rights resolution timelines. For cybersecurity, we inform customers and users via established notification channels when updates are required on cybersecurity-related issues that may affect them. Our dedicated customer service and support teams receive and triage external enquiries related to cybersecurity, so that they are handled according to our internal governance processes. We also maintain a Cybersecurity Incident Response Plan Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 235 ===== SIDA 238 ===== managed by a dedicated team to support the prevention, detection, and timely resolution of cybersecurity incidents. This plan includes incident communication procedures designed to facilitate proactive customer notifications when incidents impact them. We also engage transparently with customers and end-users about our use of AI. We clearly highlight AI functionalities and solutions where relevant to end-users. Beyond our established compliance with the AI literacy requirements of the EU AI Act, achieved through both general and more targeted training, we continue to expand and strengthen AI literacy by extending our general AI training to a broader group of our colleagues. These initiatives help us engage with our customers about the use of AI in our services and identify their questions, concerns, and expectations, which guide the ongoing refinement of customer information and responsible AI practices. Processes to Address Customers’ S4-3 Impacts and Channels for Raising Concerns We aim to have the most satisfied and loyal customers in the industry. Our marketing teams across our geographies are responsible for overseeing overall customer satisfaction, guided by the Chief Marketing Officer and his team. To achieve this, we set high standards for performance at key ‘moments of truth’ across sales, installations, services, monitoring, and alarm responses. We monitor a broad range of metrics to operate at a high standard and to make data-driven decisions that have a measurable and meaningful impact on our customers and society. We use our expertise in human behaviour and maintain open, ongoing communication with our customers, allowing us to listen, understand their needs, and provide appropriate solutions. This supports the continuous improvement of our systems and the quality of our service. We deliver customer service through a wide range of channels across our countries, including telephone, email, chat, social media, and face-to-face interactions. Our customer service agents are trained to identify complaints and handle the promptly and fairly. Topics of potential severity are escalated to ensure proper handling. Our customer services agents are also measured against KPIs intended to drive superior customer experiences. To note further is that our company has a zero tolerance for retaliation against anyone speaking up. An important part of our remediation process is our transactional Net Promoter Score (NPS) survey, which enables us to gather feedback within 48 hours of most customer interactions. We usually send this survey65 by email and follow up with a call if needed. We also conduct relationship NPS research twice a year with a representative sample of customers, sharing the results with the executive team and the Board. NPS surveys are integrated at key customer interaction points, allowing customers to provide feedback close to their actual experience. Stable participation levels and recurring themes in feedback provide confidence that the channels are accessible and meaningful for customers. Participation levels, repeat engagement and the willingness of customers to provide feedback following interactions are considered indicators of awareness of, and trust in, our engagement and complaint- handling structures. Verisure has developed an understanding of potential risks of harm for customers and end-users by continuously monitoring customer experience and satisfaction across different customer segments, products, and services. This understanding is informed by quantitative and qualitative feedback mechanisms, notably the NPS, which captures customer perceptions at key moments of the customer journey. Through these mechanisms, Verisure can identify patterns that may indicate a heightened risk of dissatisfaction or a negative experience for specific customer groups, such as those using particular products, experiencing service incidents, or engaging in complex interactions (e.g. installation, cancellation requests, or support requests). Some markets have also developed specific models to predict the risk of dissatisfaction or churn based on customers' characteristics and experience. When NPS or other feedback mechanisms highlight a recurring issue, unexpected decline, or increased dissatisfaction, these signals are formally reviewed and investigated by the relevant teams. Follow-up actions may include: • Root-cause analysis to identify the drivers of dissatisfaction • Review of affected products, services, or processes • Implementation of corrective or improvement actions. The effectiveness of corrective actions is monitored through changes in NPS results and longer-term trends in LTM Attrition. This closed-loop approach aims to identify issues that are not only addressed but also evaluated over time to confirm that measures taken have reduced the risk of negative customer outcomes. In parallel, Verisure monitors the performance of its customer feedback channels by reviewing response rates, consistency of responses over time, and the relevance of insights generated. Customer feedback is primarily collected through NPS and satisfaction surveys, which allow Verisure to assess satisfaction, identify pain points, and understand the perceived value of its products and services. NPS results are analysed by touchpoint, customer type and over time. In parallel, Verisure tracks Long-Term LTM Attrition as a complementary outcome indicator, measuring net cancellations to our monitoring services over the last 12 months relative to the average number of subscribers over the same period. We also monitor the link between recommendations and attrition and assess the impact of the CFL process (callback and management of detractors) and the cancellation requests and attrition. Overall, the results show high levels of customer satisfaction with the protection we provide, reflected in our industry-leading attrition rates. Sustainability Statement Social Disclosures continued 236 Verisure plc | Annual Report 2025 65) Transactional NPS scores are produced on a real-time basis and are measured by each market. ===== SIDA 239 ===== Over the past year, attrition continued to improve as households and small businesses began to recover from cost- of-living pressures. Verisure Customer Attrition To further demonstrate the strength of our core operations, we began rolling out an Integrated Management System across all our European ARCs in 2024. This initiative includes achieving ISO 9001 certification for Quality Management, ISO 45001 for Occupational Health & Safety, and ISO 14001 for Environmental Management. By the end of 2025, all our European countries had their ARCs certified in these ISOs. Three of our ARCs in LatAm were certified in ISO 9001, except Brazil, which will pursue certification in 2026. At the organisational level, Italy maintains ISO 45001 certification, and both the UK and Ireland have achieved Company-wide certifications for ISO 9001, ISO 45001, and ISO 14001. For data privacy, we embed privacy risk assessments in our core business processes and initiatives. We are committed to performing PIAs for all projects involving personal data and prioritise privacy-by-design principles, especially when developing new camera devices. In 2025, we continued to conduct regular third-party privacy audits with a reputable accounting firm, completing four audits across multiple countries. The findings from these audits informed our planning and priority-setting for 2026. From a cybersecurity perspective, Verisure continued in 2025 to develop solutions to enhance privacy and data security, expanding the coverage of security tools to further strengthen the security foundation. This included the implementation of new solutions for security monitoring, network security and application security, supporting the evolution of the information security programme towards adaptive defences and increased resilience to potential cyberattacks. A further focus area in 2025 was the implementation of the Risk & Control Framework, providing a consistent approach to risk management through defined security expectations, clear ownership and continuous monitoring and improvement. As a Company with the mission of protecting and providing peace of mind, we recognise the importance of protecting the data our customers entrust to us. That is why cybersecurity is at the core of our security mission and Company purpose. We foster a strong culture of privacy and information security, offering greater transparency through a responsible and proactive approach. This supports our Company in remaining fully conversant with privacy topics. We strive to integrate not only Privacy by Design, but also Information Security by Design into all our products, services, and business activities. To achieve this, we have a strong Information Security programme, sponsored by the Board and CEO, and we invest heavily in the security of our customers and our operations. We regularly benchmark our overall investment in our Cybersecurity programme against investment in the financial services sector, rather than against consumer electronics companies. A robust set of internal and external processes for identifying risks and vulnerabilities underpins our security programme and supports regulatory compliance. Our core information security management processes are: • Designed in accordance with best practices, such as ISO 27001 • Complemented by sector-specific requirements and legislation, such as BS7858 for the vetting of our monitoring centre personnel • Strengthened by compliance with all relevant European and UK standards on alarm handling, such as EN50518. From a risk management standpoint, our Security Governance, Risk, and Assurance (GRA) Group is responsible for maintaining and managing our Company’s security risk register. This enables us to identify risks and vulnerabilities and support remediation or mitigation across the wider business. This GRA Group reports to the Verisure InfoSec & Risk Committee, which is chaired by the Chief Executive Officer and attended by the Chief Financial Officer, Chief Legal Officer, Chief Technology Officer, Chief Human Resources, Communications, and ESG Officer, and the Information Security Director. Our in-house Security Operations Centre has a global remit and provides 24/7 coverage to help identify and manage potential security incidents. This capability is further supported by Booz Allen Hamilton, our external global digital forensics and incident response partner. Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 237 ===== SIDA 240 ===== For product security, our development cycle includes threat modelling and both internal and external security testing of hardware and software. We also run a long-standing penetration testing programme that covers our full range of products and end-to-end services. Cybersecurity resilience also depends on responsible colleague behaviour. To support this, we run a company-wide security education and awareness programme that includes AI-enabled simulated phishing, micro-training activities, and both role- specific and mandatory online training on our Information Security Policy and the Acceptable Use of IT Resources Policy. In 2025, we made continued progress across all areas of information security, further strengthening our Company’s ability to respond to an evolving threat landscape. BitSight recognised these efforts in 2025, rating our cybersecurity position as Advanced and placing us in the top quartile among industry peers. The following sections present the material actions, metrics, and targets related to the three material topics under Verisure’s customers: Best-in-Class Protection & Peace of Mind, Data Privacy & Cybersecurity, and Digitalisation and Artificial Intelligence (AI). Best-in-Class Protection & Peace of Mind Actions to Manage Customer S4-4 Impacts, Risks, and Opportunities The actions described in this section reflect the opportunities associated with Verisure’s core protection services. Through the deployment and continuous improvement of monitored alarm systems, integrated safety technologies, and services designed for specific customer segments, Verisure strengthens the availability and effectiveness of its protection services. Improvements in service quality, reliability, and responsiveness across monitoring, intervention, and customer support activities strengthen customer trust and contribute to attracting and retaining customers, as well as increasing market reach and enhancing brand visibility across geographies. These actions enable Verisure to capture the opportunity associated with expanding access to protection services. As a result, access to protection services expands, and the reach of Verisure’s security solutions increases across markets, enabling more households and businesses to benefit from safety and peace of mind. Unless otherwise stated, all figures in this section are derived from operational data captured in our internal systems used to support service delivery and monitoring. Protecting the most vulnerable groups in society We are very conscious of the safety and security challenges faced by specific groups in society, such as older people, people who live or travel alone, and women who are victims of, or at risk of, gender-based violence. In addition to our core security services, we continue to innovate, applying our expertise in human behaviour to develop solutions to support and protect people in these situations. Senior Protection Our Senior Protection services in Spain are designed to give older people and their families protection, well-being, and peace of mind. We use the latest technological innovations to make their lives safer and easier. A team of highly trained professionals in our Senior Citizens Emergency Centre supports our services using a range of devices: • The central unit has an SOS button and voice-activated assistance to offer immediate attention 24/7. It also makes life easier for older people by providing smart home updates, weather information, telepharmacy and telemedicine services, and ways to connect with others. • The smartwatch also has an SOS button and can detect falls both inside and outside the home, so we can quickly locate the wearer and send help. It also tracks the user’s daily activity and offers other helpful features. We protect over 136,000 older people through our dedicated Senior Protection service, working closely with our partners to expand our portfolio. In 2025, we received more than 845,000 signals in our Emergency Monitoring Centres and responded quickly to over 39,000 emergencies through our Senior Protection service in Spain. We are proud of our highly professional and well-trained colleagues, whose commitment and dedication help save lives. Verisure Guardian: 24/7 Protection on the go, just like at home The Verisure Guardian service, now available in an increasing number of our countries, provides protection and peace of mind to people facing potentially dangerous situations, wherever they are. If an emergency happens outside the home, our customers can push the SOS button on their mobile phones. Our monitoring centre responds immediately, using GPS technology to locate the customer, alert relatives and the emergency services, and stay on the line until help arrives. People travelling alone or along a route that feels unsafe can activate our ‘Walk with Me’ feature, which tracks their progress and supports their safe arrival at their destination. Customers simply set their destination and journey time, and we track their location as they move along the route. Sustainability Statement Social Disclosures continued 238 Verisure plc | Annual Report 2025 ===== SIDA 241 ===== If we do not receive confirmation of safe arrival by the specified time, we activate emergency protocols to notify relatives and emergency services of the customer’s location. Technology, Innovation, and Human Response At Verisure, we are Always Innovating our technology to deliver the best protection for our customers and enable our teams to deter, detect, verify, and intervene more effectively in home security, fire, and health emergencies. Our solutions provide greater protection and peace of mind, so customers can rest assured that installing a Verisure security system reduces the risks associated with these events. We have a track record of over 30 years of innovating, developing new technologies, and providing better, more affordable security services. In 2025: • We continued to launch innovative new products and services across our footprint, supported by our category-creating marketing investment. • We maintained strong momentum with LockGuardTM, our electronic security smart lock, which enables us to detect, analyse, and intervene even faster. LockGuardTM was named Product of the Year 2025 in four of its initial launch countries. • We launched GuardVision OutdoorTM in France, Spain, Italy, Portugal, and Chile, extending protection beyond the home to gardens and other outdoor areas. This allows us to intervene before a burglar even reaches the front door. • WiFi VisionTM: We continue to set the standard for security, becoming the first alarm company in Europe to launch WiFi Sensing as part of our service. This technology offers customers added protection beyond the line of sight of our cameras by identifying fluctuations in WiFi signals that correspond to the movement of human-sized objects, supporting our monitoring teams during a break-in or fire emergency. Over the years, we have built close relationships with the police in several of our countries. In some geographies, we maintain a direct connection with the police, enabling us to share live information during incidents. This enables us to take more effective and efficient action and helps reduce risks to officers. Our goal is to expand these collaborations further across our geographies. Collaborations like these contribute to world-class protection for our customers and help improve public safety. They reduce risk and enable emergency services to allocate resources to other incidents or needs. As a result of these efforts, our network continues to grow rapidly. In 2025, our teams managed tens of millions of Internet of Things devices, operating 24/7 and generating more than 1.4 trillion signals. Our devices help us protect customers every day by rapidly providing our monitoring centres with the data needed to detect and verify alarm incidents. Our agents, equipped with best-in-class technology in our alarm centres worldwide, play a crucial role in reacting to emergencies quickly and efficiently. They support our customers during their most difficult times. Our detection devices enable us to identify intrusions before an intruder even enters the building. In an emergency, our customers can contact us directly via a panic or SOS button or by calling us through their alarm device. In 2025, we supported ~6.2 million customers and received more than 85 million alarm signals. Through our intervention, we protected families and small businesses when it mattered most, assisting in over 417,000 incidents that required on-site assistance. Thanks to our quick and effective response, we help contribute to our customers feeling safe and secure. Finally, as part of our focus on technological resilience and service continuity, we monitor external infrastructure dependencies that may affect our operations. The planned decommissioning of third-party telecommunications networks (e.g. 2G/3G shutdowns) could require the premature replacement of customer equipment, potentially leading to additional capital expenditure and operational disruption. See further details in the CFO Review section. This risk is monitored through our ERM Framework and further described in the Risks section of the Strategic Report. Verisure has implemented and is continuously strengthening its Business Continuity and Resilience Framework across its operations. The framework aims to prevent, mitigate and, where necessary, remediate potential service interruptions or performance degradation during crisis situations, particularly for users who depend on alarm systems or emergency management services for their safety and peace of mind. Business Continuity Plans (BCP) and Disaster Recovery Plans (DRP) cover critical services, monitoring centres, technological infrastructure, communications and customer service operations, with defined Recovery Time Objectives (RTO) and Recovery Point Objectives (RPO). These plans are supported by resilience measures for critical systems, incorporating high-availability mechanisms and recovery strategies designed to maintain operations during disruptions, as well as crisis management protocols that provide rapid escalation, effective decision-making and appropriate communication during incidents that may affect service availability. The Company maintains the effectiveness and availability of business continuity processes through a structured governance and continuous improvement approach. Operational readiness is validated through periodic tests, drills, and business continuity exercises across infrastructure, suppliers, personnel and technology scenarios. Business continuity processes are subject to regular review and updates, integrated with the Company’s Risk Management Framework and supported by governance structures, training and internal and external audits. For Alarm Receiving Centres (ARCs) in Spain, Italy, Portugal, Brazil, Argentina, Chile, and Peru, as well as the Seniors Emergency Centre in Barcelona, the business continuity management system is certified in Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 239 ===== SIDA 242 ===== accordance with ISO 22301 and audited by BSI for specific monitoring centres and operations. Critical infrastructure includes facilities certified under UNE-EN 50600. Ongoing training and awareness programmes support employee readiness and correct execution of continuity and crisis response procedures. In addition, the framework is subject to periodic internal audits, as well as surveillance audits to verify compliance with requirements and the effectiveness of controls. During 2025, no significant service interruptions or performance degradation attributable to failures in business continuity planning were recorded that affected users, and continuity procedures maintained the availability of critical services. Customer Health and Safety Protection Product safety and protecting customers from health and safety risks associated with our products and services is a fundamental responsibility of our businesses. Our product portfolio undergoes a rigorous quality assurance (QA) programme to guarantee a high level of operational reliability and safety. We support compliance with all relevant standards, technical requirements, and regulations before commercialisation and use. We engage third-party accredited entities to test and certify our compliance with operational reliability through EN Security Grade 2 certification and with safety through EU Type Examination certificates issued by ILAC-accredited labs and EU- notified bodies. We also have a dedicated team of engineers in our QA area who perform internal product testing and production quality assurance activities at our manufacturing suppliers. All our products are tested and CE-marked in accordance with Directive 2014/53/EU on Radio Equipment. All our power connectors are certified under the Eco-design Requirements for Energy-Related Products Directive (ERP2009/125/CE). ZeroVision™ also holds certification under the Pyrotechnic Articles Directive (2013/29/EU). It has undergone extensive testing to guarantee the highest level of operational reliability, confirming its non-toxicity and fail-safe design, with no accidental activations. We provide customers and end-users with comprehensive information about our product safety compliance through user manuals supplied at the time of service acquisition. The corresponding Declarations of Conformity are published on our digital channels, and our customer care team is always available to provide further information as needed. As a result of these measures, our QA team has recorded no health and safety incidents involving customer interactions with our products. Targets Related to Managing S4-5 Material Impacts, Risks, and Opportunities While no standalone outcome-oriented targets have been communicated externally under Best-in-class Protection & Peace of Mind, performance is monitored through a structured set of customer-centric and operational indicators that provide oversight of the effectiveness of actions taken to manage related impacts, risks, and opportunities. Our indicators include tracking customer satisfaction and loyalty through transactional and relational surveys, monitoring customer attrition trends, and measuring satisfaction through NPS. Operational performance is assessed through indicators such as the number of customers, the volume of alarm and emergency signals received, incidents managed by monitoring centres, and the number of cases requiring on-site assistance. In addition, monitoring the scale and use of services designed to protect vulnerable groups, including Senior Protection and Verisure Guardian, provides insight into the reach and operation of these services across markets. Together, these indicators enable ongoing evaluation of performance and support continuous improvement in managing material impacts, risks and opportunities related to Best-in-class Protection. Activities related to Best-in-class Protection & Peace of Mind are embedded within Verisure’s core operational model, and accordingly, significant CapEx or OpEx is allocated annually to this material topic. Performance is monitored on a continuous basis, with 2025 serving as the reference year for the indicators disclosed in this section. Our level of ambition is to maintain high levels of customer satisfaction and loyalty, sustain low customer attrition consistent with our historical performance trends, and continuously strengthen operational effectiveness across monitoring and intervention services. The combination of customer-centric and operational indicators enables ongoing assessment of how effectively we deliver protection and peace of mind across markets. Sustainability Statement Social Disclosures continued 240 Verisure plc | Annual Report 2025 ===== SIDA 243 ===== Data Privacy & Cybersecurity Data Privacy Our Data Privacy ProgrammeS4-4 We maintain a comprehensive global Data Privacy Programme and continually improve our privacy framework, promoting company-wide awareness through training and awareness initiatives. Our Verisure Privacy Programme is based on the GDPR and built on six pillars: 1. Governance, structure, and people 2. Policies, standards, and procedures 3. Digital operational processes 4. Transparency and privacy notices 5. Awareness, training, and communications 6. Risk management, audits, and benchmarking We work with established software and systems providers to support effective management of our operational privacy compliance. In 2025, we focused on: • Strengthening privacy processes and increasing awareness • Further embedding data privacy in product design (Privacy- by-Design and by-Default) • Enhancing transparency in our processing activities • Strengthening our internal Privacy Network and governance. We continued to strengthen initiatives to embed data protection into everyday operations across all functions and geographies. We support these efforts with communication materials and structured governance forums with management, functions and Cluster and country privacy teams. Our Privacy Function continues to operate as a Centre of Expertise, supporting business functions, clusters, and countries. We have cluster privacy heads and maintain a network of Data Protection Officers (DPOs) and country privacy leads covering all EU operating countries, and are extending this approach also to Latin America. At Verisure, we embed privacy into product and service development through a Privacy-by-Design approach. Our engineers design products, services, and processes with privacy in mind. Data privacy impact assessments are integral to product development, service delivery, and third-party contracting. Our data privacy professionals collaborate across functions and business units to support consistent implementation. Transparency towards customers and end-users remains a priority. In 2024, Verisure launched website privacy pages in five pilot countries and expanded their rollout across additional countries during 2025. The pages provide information on personal data processing, FAQs, and guidance for privacy- related questions. Data subject requests and privacy incidents are managed through defined processes supported by digital reporting tools, with remedial actions implemented as required. The Company has strengthened its Incident Management Framework by enhancing its incident management platform and issuing practical guidance defining breach categories, severity levels, risk assessment criteria, and notification requirements for data protection authorities and affected individuals. In 2025, the Company further enhanced data subject request handling through the deployment of a new OneTrust module and strengthened incident management through updated process guidance. As part of its routine operations, Verisure manages privacy incidents and regulatory inquiries when they arise. None of the incidents or inquiries identified in 2025 were considered as material. For further information, refer to section G1-4: Compliance Cases . Verisure maintains remedy processes that enable customers to raise concerns and obtain corrective actions where required. These include structured incident reporting and escalation channels, and a defined personal data breach management framework. Effectiveness is assessed through third party audits, response-time monitoring and quality checks. As established by our Code of Conduct, Policy Framework, and reflected in our Minimum Standards, decisions relating to product development, marketing, sales and data use are required to align with our privacy framework and applicable legislation. Business accountability, review processes and board reporting are in place to ensure that commercial considerations do not override the prevention or mitigation of material negative impacts on customers and end-users. Privacy risk mitigation measures focus on reinforcing organisational and technical safeguards – including system configurations, root cause analysis, access management, staff training, operational controls and continuous improvement based on audit results and incident learnings. Effectiveness is tracked using aggregated indicators such as reoccurring audits, incident trends and service reliability metrics. Governance and accountability are reinforced through quarterly reporting to the Audit and Risk Committee with information on privacy incidents, data subject rights requests, regulatory interactions, and related remedial actions. Our Verisure Data Privacy e-learning training course, which achieved a 91% completion rate in 2025, complements dedicated data privacy training offered in each country. In 2025, we also continued with the bi-annual Privacy News Monitoring publication, which consolidates relevant regulatory developments and enforcement decisions from multiple jurisdictions. This initiative is designed to engage senior Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 241 ===== SIDA 244 ===== management and raise awareness of how personal data should be handled responsibly across all stages of processing. Targets Related to Managing S4-5 Material Impacts, Risks, and Opportunities Verisure’s approach to Data Privacy is primarily preventive and embedded in its Governance Framework, policies and the Verisure Data Privacy Programme. Each pillar of the Verisure Privacy Programme is supported by defined roadmaps and ongoing initiatives designed to address material impacts, risks, and opportunities identified through privacy risk assessments, audits and regulatory monitoring. Identified privacy risks are managed through the Company’s established privacy programme and governance processes, rather than through separate, publicly disclosed remediation or transition plans. Activities related to Data Privacy are embedded within Verisure’s core operational model, and accordingly, significant CapEx or OpEx is allocated yearly to this material topic. While no externally disclosed, measurable outcome-based targets have been defined for data privacy, the effectiveness of the Data Privacy Governance and Compliance Framework is continuously monitored through established risk assessment, audit, and regulatory oversight processes. Further details on the Compliance Control Framework are provided in section G1-1: Business Conduct Policies and Corporate Culture under G1 Ethics & Integrity chapter. Governance and Risk Management We aim to continuously strengthen privacy governance by clearly defining roles and responsibilities at all organisational levels. This includes regular reporting to the Board and Management Team, structured engagement between the global Privacy Function, the cluster privacy heads, our DPOs and the country privacy leads, and embedding high privacy awareness across business functions. Policies, Standards, and Procedures We aim to maintain a consistent and up-to-date privacy policy framework across all countries where we operate. Privacy requirements have also been integrated into the Compliance Control Framework so that Privacy Minimum Standards are identified, implemented, and controlled. We regularly review and update our policies, standards and procedures to reflect regulatory developments and evolving best practices. (Digital) Operational Processes Our objective is to consolidate OneTrust as the primary digital platform for standardised privacy processes across all countries. This includes modules for privacy risk assessments, DPIAs, and the management of data subject rights requests, supported by defined workflows and governance controls. We implement standardised, stakeholder-approved processes for creating and maintaining Records of Processing Activities (RoPA) within OneTrust, supported by regular training sessions and cluster-level clinics. We continue to expand the use of the tool for consent management and are gradually broadening its scope. Transparency and Privacy Notices We are committed to providing transparent and accessible privacy information for customers and stakeholders. Our aim is to deploy updated privacy notices and dedicated privacy pages on our websites across all markets, enabling individuals to clearly understand how their personal data is processed and how to exercise their rights. Awareness, Training, and Communications We aim for all colleagues to complete mandatory privacy training, with additional role-specific modules for higher-risk areas. Ongoing awareness campaigns and communications foster a strong culture of accountability and responsible data handling across our Company. Risk Management, Audit, Trends, and Benchmarking We conduct regular privacy audits across all clusters and implement action plans to address identified gaps. Our risk management approach includes proactively identifying emerging risks based on a wide range of sources to support continuous improvement. Data privacy performance indicators are monitored on an ongoing basis, with 2025 serving as the reference year for disclosed metrics. Our level of ambition is to maintain a strong compliance posture across all markets and a timely and effective handling of data subject rights, and to continuously strengthen our privacy governance and risk management practices. The defined monitoring mechanisms, audit processes and governance forums provide visibility into performance and support continuous improvement in preventing and mitigating privacy-related risks. Sustainability Statement Social Disclosures continued 242 Verisure plc | Annual Report 2025 ===== SIDA 245 ===== Cybersecurity Cybersecurity: Risk & Control S4-4 Framework We have implemented a cybersecurity Risk & Control Framework based on a risk-based model that helps us identify, manage, and keep cyber and information security risks within acceptable levels through the application of controls and assurance activities. The framework is aligned with industry standards such as the ISO 27001, NIST, and COBIT principles, and aims to provide ongoing visibility of our key processes through continuous monitoring and self-assessment mechanisms. In relation to cybersecurity impacts, Verisure’s approach to remediation is embedded within its structured Incident Management Process. For incidents requiring action, a root cause analysis is performed, and corrective measures are formally identified. Depending on complexity, these measures are either tracked as individual remediation actions or incorporated into broader initiatives designed to address systemic root causes. In such cases, delivery of the initiative is monitored so that the required solution is implemented and, where applicable, that controls within the Risk & Control Framework are strengthened. From a preventive and detection standpoint, the Company operates a continuous security testing and monitoring programme, including regular penetration testing of critical applications, annual red-team exercises to validate detection and response capabilities, and ongoing internal and external vulnerability scanning. Findings are systematically tracked, prioritised and remediated. Together, these processes form part of the Company’s general strategy to identify, address and monitor the effectiveness of cybersecurity-related issues. Verisure allocates dedicated resources to the management of material impacts related to information security and incident response, including specialised incident management teams and dedicated information security personnel. In the event of vulnerabilities or security incidents, additional resources from relevant business and IT functions are mobilised as required for a timely and effective response and remediation. We monitor our key controls and processes using a risk-based approach, focusing on the areas that matter most to our security posture. Once defined, we formalise these controls through relevant policies, standards, and procedures so that requirements are clearly captured and communicated across our Company. We use a combination of continuous monitoring – such as KPIs and self-assessment mechanisms – and periodic control testing to check that controls are operating as intended. This approach maintains visibility over our critical processes and supports the ongoing development of our control environment in response to emerging risks and business needs. Targets Related to Managing S4-5 Material Impacts, Risks, and Opportunities Verisure’s approach to Cybersecurity is primarily preventive and embedded in its Governance Framework, policies and operational security programme. Identified risks are managed through ongoing governance, risk and control processes rather than through discrete remediation initiatives. Activities related to Cybersecurity are embedded within Verisure’s core operational model, and accordingly, significant CapEx or OpEx is allocated yearly to this material topic. For more information regarding the Compliance Control Framework refer to the section G1-1 : Business Conduct Policies and Corporate Culture under G1 Ethics & Integrity. We have established mechanisms to monitor key activities and indicators that enable us to detect, prevent and protect against cybersecurity risks. We maintain policies and procedures designed to support user awareness of security best practices and adherence to internal security requirements. We continuously monitor performance indicators such as user awareness and phishing-simulation training completion rates, as well as scores from external security posture assessment providers, for example, BitSight rating our cybersecurity position as Advanced. These and other key indicators give us visibility into our most critical areas, including cybersecurity governance, user training and awareness, vulnerability exposure and overall security posture. Despite the absence of externally communicated measurable outcome-oriented targets, the effectiveness of the cybersecurity governance and control framework is monitored on an ongoing basis through these established mechanisms. Cybersecurity performance is monitored continuously, with 2025 serving as the reference year for disclosed indicators. Our level of ambition is to maintain a resilient security posture, reinforce user awareness and adherence to internal security requirements, and further strengthen our capacity to detect, prevent and respond to evolving cyber threats. These objectives guide the ongoing development of our cybersecurity governance and control environment. Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 243 ===== SIDA 246 ===== Digitalisation & Artificial Intelligence (AI) Actions, Risk Management, and S4-4 Opportunities Related to Digitalisation & AI In 2025, we continued to take targeted actions to advance the use of AI across our value chain, focusing on enhancing service quality, operational efficiency, and customer experience, while addressing material risks related to the responsible and transparent use of AI. Our governance frameworks and human oversight, particularly in critical and high-risk scenarios, support these actions. We take an integrated approach to managing material risks and opportunities associated with AI, leveraging digital technologies to deliver reliable, efficient, and increasingly personalised services to customers and end-users, while maintaining transparency, ethical standards, and trust. Within Products & Services, we deploy AI models to interpret data from devices such as GuardVision™ Indoor and Outdoor cameras. This enables more accurate threat assessment and reduces nuisance and false alarms. In Monitoring & Intervention, advanced monitoring models support risk-based prioritisation of intrusion events and streamline the handling of lower-risk incidents. As a result, our monitoring teams spend less time on low-risk alarms and more time on situations where their intervention matters most, contributing to measurable efficiency gains. We also apply AI across a range of customer touchpoints to improve efficiency and deliver more personalised services. For example, sentiment analysis, speech analytics, and Retrieval- Augmented Generation (RAG) tools help us identify potential customer concerns proactively and reduce average handling time in customer interactions. In field operations, AI-driven optimisation of battery replacements lowers operational costs and limits disruption for customers. We are piloting AI agents for both internal and customer-facing use cases. We believe voice and chatbots can continue to automate customer interactions, aiming to reduce agent workloads without affecting security or customer experience. For further details, please see AI at Verisure in the Strategic Report. Targets Related to Managing S4-5 Material Impacts, Risks, and Opportunities Verisure’s approach to Digitalisation & Artificial Intelligence is embedded in its Governance Framework and AI Policy, supported by defined roadmaps and operational initiatives aimed at ensuring responsible development and deployment of AI systems. While no formal measurable outcome-oriented targets or transition plans have been established for AI, looking ahead to 2026, the Company has set a roadmap to strengthen AI governance and development practices, with the objective that AI systems function as intended, meet quality standards, and are deployed responsibly across all markets. Our operational aim focuses on expanding AI-driven efficiency and effectiveness across Monitoring & Intervention services, customer interactions and field operations. Activities related to AI are embedded within Verisure’s core operational model, and accordingly, significant CapEx or OpEx is allocated yearly to this material topic. For more information regarding the Compliance Control Framework refer to the section G1-1 : Business Conduct Policies and Corporate Culture under G1 Ethics & Integrity chapter. Key metrics monitored include customer satisfaction trends, detection accuracy and average handle times in customer support. Projects such as optimising battery replacement logistics continue to drive cost reductions and limit disruption for customers. Colleague training and upskilling in AI literacy remain a priority to support safe, effective and ethically aligned use of AI across the Company. These aims collectively reflect our approach to leveraging AI-related opportunities while managing associated risks through governance structures, human oversight and transparent practices. The effectiveness of AI-related policies and actions is monitored on an ongoing basis through these operational metrics and governance mechanisms. AI performance indicators are reviewed regularly, with 2026 as the next reporting year for these metrics. Verisure aims to expand responsible AI use, enhance operations and customer experience, and strengthen governance in line with the 2026 roadmap. Sustainability Statement Social Disclosures continued 244 Verisure plc | Annual Report 2025 ===== SIDA 247 ===== G1 Governance Disclosures G1 Ethics & Integrity Verisure Compliance Programme The Verisure Compliance Programme is particularly important for our Company as it helps us to live up to our promise to provide peace of mind to our customers and maintain the trust they place in us to protect what matters most. It also supports our ability to attract and retain talent and investment, and builds credibility in our interactions with public bodies. The Verisure Compliance Programme is based on five pillars: 1. Compliance Culture 2. Compliance Governance 3. Compliance Control Framework 4. Compliance Process 5. Compliance Evaluation. We continuously strive to strengthen the Verisure Compliance Programme through proactive actions across these areas. Our Compliance Committee oversees our compliance governance and includes the Chief Executive Officer, Chief Legal Officer, Chief Human Resources, Communications, and ESG Officer, and Chief Financial Officer. The committee manages the Verisure Compliance Programme and provides quarterly reports to the Audit and Risk Committee on compliance issues and emerging trends. The Verisure Compliance Director is responsible for the day-to-day management of the programme. In 2025, the Compliance Committee held four meetings. The Compliance Committee aims to manage compliance risks, foster appropriate behaviour and decision-making, raise awareness of compliance-related topics, and enhance leadership and cross-functional coordination on compliance initiatives. For further details, please refer to the ESRS 2 GOV-1 & GOV-2: Leadership Oversight and Governance of Sustainability section in the Our Sustainability Strategy chapter. Our Country Compliance Committees also met regularly throughout 2025, with the Country Managing Director, Head of Legal, and the Head of HR leading the Compliance Programmes in their respective countries. These Country Compliance Committees are responsible for proposing changes and preventive measures to their country Management Teams. Country Compliance Committee members work with their country teams to implement and strengthen tools, training, processes, specific compliance risk management projects and regular communications to support compliance, often drawing on the resources provided by the Compliance teams. Ethics & Integrity at Verisure As outlined in the ESRS 2 IRO-1: Our Double Materiality Assessment Process section of Our Sustainability Strategy, we have identified Ethics & Integrity as one of our ESG-related material topics. Our identified IROs related to Business Conduct are presented below. The legend explaining the type of IRO, value chain location and time horizon is provided in section ESRS 2 SBM-3: Our Material Impacts, Risks and Opportunities. Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information V e r i s u r e p l c | A n n u a l R e p o r t 2 0 2 5 245 ===== SIDA 248 ===== G1 Ethics & Integrity Fostering a culture of integrity, accountability, and customer focus across all levels of the Company strengthens employee engagement, enhances service quality, and builds long-term trust with customers. Ethics & Integrity By aligning our Speak Up practices – including the Verisure Speak Up Policy and platform – with the EU Whistleblower Directive (Directive EU 2019/1937) and its national transpositions, we promote safe and confidential channels for reporting misconduct. Ethics & Integrity Potential delays in payments or lack of visibility into supplier practices could strain partnerships, impact service quality, and contribute to poor labour conditions within the value chain. Ethics & Integrity Potential incidents of corruption or bribery could erode colleague morale and trust, and may normalise unethical behaviour, undermining Verisure’s integrity, leadership credibility, and its role as a responsible employer. Ethics & Integrity Failure to maintain trust in whistleblowing mechanisms or to protect whistle-blowers from retaliation can discourage reporting, allowing unethical practices to persist and exposing the Company to legal and reputational consequences. Ethics & Integrity Any perceived lack of transparency or undue influence through industry associations may raise stakeholder concerns about lobbying practices, potentially affecting Verisure’s reputation and trust. Ethics & Integrity Certifications such as ISO 37001 (Anti-bribery Management Systems) can strengthen Verisure’s credibility with institutional clients, investors, and public bodies, enhancing its ability to compete for more public tenders and obtain better financial results. Ethics & Integrity A potential tax non-compliance with applicable fiscal legislation could result in significant unplanned liabilities, including penalties, interest, and reputational damage, posing a direct risk to the Company’s profitability and cash flow.66 ESRS Verisure Material Topic Impacts, Risks, and Opportunities Type of IRO Value Chain Location Time Horizon Business Conduct Policies and G1-1 Corporate Culture Ethics and Compliance Culture At Verisure, our customers trust us to protect what matters most to them, and we take this responsibility very seriously. That's why we are committed to always Doing the Right Thing by fostering a culture of ethics and compliance in our day-to-day, and by acting With Trust and Responsibility – a core value of our DNA. As part of this commitment, we have established a robust policy framework that reinforces our high ethical standards and encourages our colleagues to speak up about any concerns regarding potential breaches of these standards. We recognise the importance of meeting the growing expectations of investors and other external stakeholders regarding our compliance and corporate governance standards. For this reason, every leader, manager, and colleague in our Company is responsible for championing behaviour that aligns with our policies. We apply a zero-tolerance approach towards misconduct. To raise awareness of our policies and standards, we regularly deliver tailored training to clearly defined target audiences based on role and risk exposure, ranging from all employees to specific functions such as Management, Legal, Finance, Sourcing, Sales, and IT. As a general rule, compliance training should be completed at least once, with refresher sessions delivered annually or biannually where required by local regulations or risk considerations. Trainings cover key principles, practical do’s and don’ts aligned with internal policies, and include knowledge checks to assess understanding. We also assess our corporate culture by tracking key compliance-related KPIs, including training completion rates, which are reported to Management and the Audit and Risk Committee and by aligning priorities with the Compliance Committee. Our objective is to maintain the strong culture of compliance that we have established. In our DMA, we identified several material IROs related to business conduct and corporate culture. These include both positive impacts arising from a strong culture of integrity and risks associated with potential misconduct, corruption, lack of transparency, or failures in whistleblowing mechanisms. Our Governance Framework shapes how we conduct business and how our colleagues behave. It is designed not only to prevent misconduct, but also to strengthen ethical leadership, accountability and customer-centric behaviour across all functions and geographies. Sustainability Statement Governance Disclosures continued 246 Verisure plc | Annual Report 2025 66) This risk is considered entity-specific, since it is not directly included in AR 16 of the ESRS as a topic or subtopic. Additional information on tax-related risks, governance and controls is provided in G1 Ethics & Integrity – A Responsible Approach to Tax. ===== SIDA 249 ===== We are guided by the five core values of our DNA, which shape a consistent employee experience and support our positive impact on customers and stakeholders: Passionate in Everything We Do; Committed to Making a Difference; Always Innovating; Winning as a Team; and With Trust and Responsibility. Our leaders set the standard and empower colleagues to act ethically at all times. In 2023, we consolidated our Verisure RISE Leadership Model, clarifying leadership expectations and the standards our colleagues expect from them. The Verisure Compliance Committee plays a key role in promoting our compliance culture and guiding compliance governance. Verisure Policy Framework Our Verisure Policy Committee, established in December 2022, meets quarterly. It is chaired by the Verisure Legal function, with leadership from the Verisure Compliance & Risk Manager and support from the wider Compliance team. The main purpose of the committee is: • Aligning our Policy Framework and documents with our strategy, key compliance risks, and objectives • Providing guidance for the rollout, adoption, and implementation of policies, standards, and guidelines. The committee includes representatives from key areas, including Legal, HR and Communications, Finance, Marketing and Technology. Policy owners – each relevant Chief Officer – are ultimately responsible for proper implementation, and all new policies are reviewed with Compliance, Legal Cluster Heads, and the Verisure Management Team before approval. The Verisure Policy Framework constitutes the primary policy response to the majority of our G1 IROs. Our Framework consists of our Code of Conduct67 and is complemented by several key policies and standards that collectively support our material G1 IROs. These include: • The Verisure Anti-Harassment and Non-Discrimination Policy – Owned by the Chief Human Resources, Communications, and ESG Officer • The Verisure Speak Up Policy – Owned by the Chief Legal Officer • The Verisure Anti-Bribery Policy – Owned by the Chief Legal Officer • The Verisure Data Privacy Policy – Owned by the Chief Legal Officer • The Verisure Fair Competition Policy – Owned by the Chief Legal Officer • The Verisure Anti-Facilitation of Tax Evasion Policy – Owned by the Chief Finance Officer • The Verisure Delegation of Authority Policy – Owned by the Chief Finance Officer • The Verisure Information Security Policy – Owned by the Information Security Director • The Verisure Acceptable Use of IT Resources Policy – Owned by the Information Security Director • The Verisure Supplier Standards and Ethical Code – Owned by the Head of Procurement and Supply Chain • The Verisure Corporate Social Responsibility Policy – Owned by the Chief Human Resources, Communications, and ESG Officer • The Verisure Diversity, Equity, Inclusion, & Belonging Policy – Owned by the Chief Human Resources, Communications, and ESG Officer • The Verisure Environmental Policy – Owned by the Chief Human Resources, Communications, and ESG Officer • The Verisure Responsible Disclosure Policy – Owned by the Information Security Director • The Verisure Records Retention Policy – Developed in 2024 (currently being rolled out) and owned by the Chief Legal Officer • The Verisure Trade Secret and Confidential Information Policy – Developed in 2024 (to be rolled out) and owned by the Chief Legal Officer • The Verisure Share Dealing Policy – Developed in 2025 and owned by the Chief Legal Officer • The Verisure Information Policy – Developed in 2025 and owned by the Chief Legal Officer. In particular, the positive impact identified as ‘Fostering a culture of integrity, accountability, and customer focus across all levels of the Company strengthens employee engagement, enhances service quality, and builds long-term trust with customers’ is directly supported by our Code of Conduct and the broader Verisure Policy Framework. Our Governance Framework shapes the way we conduct business and influences how our colleagues behave. It is designed not only to prevent misconduct, but also to proactively strengthen ethical leadership, accountability and customer-centric behaviour across all functions and geographies. Mapping of material IROs to policies • Culture of integrity and accountability: Primarily addressed through the Code of Conduct, Corporate Social Responsibility Policy, Delegation of Authority Policy and leadership expectations embedded in the RISE Leadership Model. • Safe and confidential reporting channels: Addressed through the Verisure Speak Up Policy, Compliance Investigation Standard and Code of Conduct. • Supplier-related ethical and payment risks: Addressed through the Supplier Standards and Ethical Code, Fair Competition Policy and Anti-Bribery Policy (see G1-2 : Management of Relationships with Suppliers and G1-6: Supplier Relationships and Responsible Payment Practices). Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 247 67) While we do not have a standalone Human Rights Policy at Company level, our Code of Conduct – applicable to all countries within Verisure – was updated in 2024. It now includes a specific section outlining our responsibility to respect Human Rights and Labour Standards within our Company and throughout our value chain. ===== SIDA 250 ===== • Corruption and bribery risks: Addressed through the Anti- Bribery Policy, Code of Conduct and Compliance Investigation Standard (see G1-3 : Verisure Anti-Bribery Policy). • Risk of retaliation or lack of trust in whistleblowing mechanisms: Addressed through the Speak Up Policy, Compliance Investigation Standard and explicit non- retaliation provisions in the Code of Conduct. • Lobbying transparency risks: Addressed through the Code of Conduct, Anti-Bribery Policy and Fair Competition Policy (see G1-5 : Political Contributions and Regulatory Advocacy). • ISO 37001 certification opportunity: Linked to the Anti-Bribery Policy and the strengthening of our anti-corruption management system. • Tax non-compliance risk: Addressed through the Anti- Facilitation of Tax Evasion Policy and Tax Governance Framework (see A Responsible Approach to Tax ). A central component of this framework is our Speak Up Policy and platform, aligned with the EU Whistleblower Directive (Directive EU 2019/1937) and its national transpositions. By aligning our Speak Up practices – including the Verisure Speak Up Policy and platform – with the EU Whistleblower Directive (Directive EU 2019/1937) and its national transpositions, we actively promote safe, confidential and accessible reporting channels. This not only mitigates the risk that misconduct remains unreported but also generates a positive organisational impact by strengthening psychological safety, reinforcing employee trust in governance structures, and embedding accountability across all levels of the Company. This approach reflects our proactive commitment to creating an environment in which colleagues feel empowered and protected when raising concerns, thereby contributing to a culture of transparency and responsible leadership. These policies intend to align with internationally recognised standards, including the UN Guiding Principles on Business and Human Rights. Our commitment to responsible68 business practices is also reflected in our membership in the UN Global Compact since June 2021. Our policies apply globally and form part of our Terms of Employment. Verisure’s local policies and standards are accessible to all colleagues through the local intranet. To promote awareness, all colleagues receive a Workday task upon joining, which requires them to acknowledge that they have received, read, and understood the Code of Conduct and the Verisure Data Privacy Policy. The effectiveness of this culture is monitored not only through governance structures but also through our Sustainable Engagement approach (see S1 Talent Management and Sustainable Engagement). Through annual engagement surveys and pulse checks, employees are consulted on topics directly linked to our G1 IROs, including integrity in internal and external dealings, ethical leadership, environmental responsibility and confidence in responding to unethical behaviour. These insights inform targeted action plans at country and functional level, supporting the continuous assessment and strengthening of our compliance culture in line with employee expectations. We are significantly strengthening our approach to policy creation, deployment, and awareness through a series of complementary initiatives: • The new Policy Management Tool (developed in 2025 and launching in 2026) strengthens global governance by centralising drafting, review, and validation. • The Policies & Standards Page on our intranet, largely deployed in 2025 and completing rollout in 2026, provides a single, reliable access point to up-to-date global and local policies for all employees. • The Policy Module in Workiva, introduced in 2025, links policies to compliance risks and controls, reinforcing oversight within Verisure Compliance. • Looking ahead to 2026, a Policy Chatbot will simplify employee access to policy guidance, while various awareness initiatives will drive ongoing engagement through regular, targeted communications across the organisation. While compliance with applicable laws represents our minimum baseline, our ambition goes beyond ‘not breaking the law.’ Given our positive societal impacts and long-term customer relationships, we aim to operate to higher ethical standards, embedding integrity, responsible conduct and customer focus as strategic enablers of sustainable growth and long-term value creation. Verisure Code of Conduct Approved by our Board, the Code of Conduct sets the standards for everything we do and provides guidance on: • Our day-to-day decision-making • How we compete • How we interact with colleagues, customers, suppliers, partners, government officials, and other stakeholders. The Code of Conduct applies to everyone in our organisation, including all colleagues, contractors, and collaborators. Everyone is expected to comply with it. To improve management, the Code of Conduct refers to specific policies and standards, backed by training and awareness initiatives to embed its principles across our Company. In 2025, the Code of Conduct was updated to incorporate the latest updates to our Verisure Compliance Control Framework. The Code of Conduct e-learning programme is available in all countries, and forms part of the onboarding process for all new joiners, with each country able to tailor training plans to its audience’s needs. Our employment contracts include a clause confirming each colleague’s commitment to follow the Code of Conduct. Sustainability Statement Governance Disclosures continued 248 Verisure plc | Annual Report 2025 68) Verisure reported zero cases of violations of the UN Global Compact Principles in 2024. ===== SIDA 251 ===== Speak Up Framework and Policy Our Verisure Speak Up Policy, available in local languages on our intranet and the Company’s commercial websites, is designed to help our colleagues identify breaches of our Code of Conduct or policies. It clearly outlines the types of misconduct that should be reported and provides guidance on how colleagues and other stakeholders can effectively raise their concerns. This principle of speaking up is integrated into all our policies and is emphasised in communications related to new policy documents: whenever new policies or standards are launched, we take the opportunity to remind everyone of their responsibility to speak up. Each policy includes a dedicated section that encourages colleagues to report any suspected non-compliance or misconduct. Individuals who wish to raise any concerns can do so through several channels, such as line management, HR, Legal, senior management, or the dedicated Speak Up platform, which also allows anonymous reporting and is accessible to both internal and external parties, including suppliers, customers, former colleagues, and candidates. Access to the platform is provided to all colleagues via the quick tasks section of the intranet and a dedicated page under the Doing the Right Thing section in most countries. At the global level, no specific additional training is currently conducted on the platform, as its visibility and accessibility are considered sufficient given current usage levels; however, certain local teams have carried out targeted awareness actions. At Verisure, it is everybody’s responsibility to report any suspected or witnessed violations of our Code of Conduct, policies, standards, or applicable laws. We investigate all reports in accordance with our policies, standards and applicable laws. Depending on the findings, and when appropriate, actions related to substantiated cases may range from awareness-raising measures and warning letters to suspensions, dismissals, and other disciplinary actions. Any colleague who reports an incident in good faith is protected by our zero-tolerance policy against retaliation, as stated in our Code of Conduct and Verisure Speak Up Policy. Our Speak Up practices, including our Verisure Speak Up Policy and platform, comply with the EU Whistleblower Directive (Directive EU 2019/1937 of the European Parliament and of the Council) and its related local transpositions. Our Speak Up Programme is founded on the following key Principles: • We count on our colleagues to take responsibility for their own actions and speak up if they observe possible violations of our Code of Conduct, our policies and standards, or applicable laws. We count on them not to undertake investigations on their own. • We count on our colleagues to speak up in good faith. • We are committed to maintaining the anonymity of those who wish to remain anonymous. This commitment also extends to protecting the identities of individuals involved in or handling concerns. We will share information only on a need-to-know basis or when legally required. • Our Speak Up platform, supplied by a third party, is available to anyone who wishes to raise concerns, including anonymously. • We are committed to ensuring the integrity of investigations and related processes. • We will always assume good faith on the part of everyone involved unless proven otherwise. However, we will not tolerate reports made in bad faith. • We will not tolerate any form of retaliation against individuals who speak up. Verisure Anti-Harassment and Non-Discrimination Policy At Verisure, we do not tolerate any form of discrimination or harassment in our operations and strive to prevent such situations by implementing adequate measures and raising awareness. This commitment is clearly outlined in our Code of Conduct and is further detailed in our Verisure Anti-Harassment and Non- Discrimination Policy. This policy includes comprehensive definitions of discrimination and harassment, along with examples of the various forms they can take. How we define Harassment and Discrimination Our Verisure Anti-Harassment and Non-Discrimination Policy defines harassment and discrimination as follows: Discrimination refers to any unjust or prejudicial treatment of individuals based on actual or perceived characteristics, including but not limited to gender, age, disability, nationality, sexual orientation and gender identity, socio-economic background, race & ethnicity, religion, or life stage. Harassment is defined as any behaviour directed at an individual or a group that creates an offensive, intimidating, humiliating, or hostile work environment. This includes, but is not limited to, unwelcome sexual advances, offensive jokes, and derogatory remarks. This policy establishes clear expectations for our colleagues in their interactions with others and provides guidance on the process for raising a concern. Our Verisure Anti-Harassment and Non-Discrimination Policy is implemented across all countries. Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 249 ===== SIDA 252 ===== Compliance Processes Verisure Compliance Investigation Standard The Verisure Compliance Investigation Standard provides clear guidance for conducting internal investigations into potential compliance incidents related to our Code of Conduct, policies, standards, or breaches of applicable law. It outlines the necessary steps, beginning with initial analysis and planning, followed by fact-finding, the issuance of recommendations and remediation actions, and ultimately, closure of the investigation. It also identifies key stakeholders to involve and provides guidance on effective communication at each stage of the process. The Verisure Compliance Investigation Standard defines the key principles for all investigations: objectivity and fairness, legality, confidentiality, and protection against retaliation. Furthermore, our Verisure Compliance Investigation Standard stipulates that protecting against retaliation is an essential part of our investigation process and must be actively monitored. It imposes strict confidentiality requirements and states that any retaliation against a colleague will result in disciplinary action, including termination. In 2025, we provided renewed training for all colleagues involved in investigation processes, particularly within the HR and Legal teams, with an emphasis on new joiners. This training enables a consistent procedure to be followed across all countries. Verisure Digital Monitoring and e-Discovery Activities Standard We have established a Verisure Digital Monitoring and e- Discovery Activities Standard that outlines the procedure to follow when conducting compliance investigations involving access to IT resources. This Standard aims to provide a valid justification for enhanced digital monitoring or e-Discovery activities. Additionally, it aims to protect privacy and confidentiality rights, support full compliance with applicable laws, and uphold the integrity of the compliance investigation process. Actions, Targets and Performance Monitoring Verisure’s approach to business conduct and corporate culture is primarily preventive and embedded in its governance, policy framework, training programmes and compliance oversight mechanisms. No separate transition plans or standalone remediation programmes have been established for the majority of G1 IROs, as the identified risks and impacts are managed through continuous governance, internal controls, awareness initiatives and investigation processes rather than through discrete, time- bound action plans. Accordingly, no specific CapEx or OpEx has been allocated exclusively to individual G1 IRO action plans and no quantitative external targets have been formally established for these IROs at this stage. However, effectiveness is monitored on an ongoing basis through: • Compliance training completion rates • Investigation case management metrics (e.g. number of cases received, substantiated, and closed) • Monitoring of retaliation incidents • Oversight by the Compliance Committee, Audit and Risk Committee and Chief Legal Officer • Employee engagement survey indicators related to ethical culture and confidence in reporting mechanisms. Internal ambitions focus on achieving full adherence to the Code of Conduct and related policies, completing training programmes, and continuously strengthening investigation quality and governance oversight. While formal quantitative targets have not been defined, our objective remains zero-tolerance for corruption, bribery, retaliation and serious misconduct, supported by continuous monitoring and periodic review of policy effectiveness. Management of Relationships with G1-2 Suppliers We distribute, install, and maintain Verisure alarm solutions across the 18 geographies in which we operate. To accomplish this, our mission is to execute our supply chain at the right cost, keeping focus on performance and efficiency while integrating sustainability and corporate responsibility into our end-to-end supply chain operations. Our Sustainable Sourcing Strategy focuses on fostering strong and sustainable relationships with our suppliers. In 2023, we publicly shared our strategic objectives for enhancing the sustainability of our value chain, establishing clear commitments, approaches, and a roadmap with measurable targets. In 2021, we implemented our Supplier Standards and Ethical Code, which aligns with the 10 Principles of the UN Global Compact. This document has been integrated into our procurement sourcing tool, making its acceptance a requirement during the qualification phase as of 2022. Our strategy prioritises ESG Due Diligence to check that partners adhere to regulations and comply with our Supplier Standards and Ethical Code regarding human rights, labour practices, environmental responsibility, and ethical business practices. Verisure expects both new and existing suppliers to meet our economic, environmental, and labour requirements. The key principles for our suppliers include: • Ethics: Suppliers must conduct their business ethically and with integrity • Labour: Suppliers must uphold the human rights of their workers, treating them with dignity and respect • Health and Safety: Suppliers should provide a safe and healthy working environment, including suitable living quarters when provided by the Company • Environment: Suppliers are expected to operate responsibly and efficiently, minimising adverse environmental impacts • Management Systems: Suppliers must implement management systems that support continuous improvement and compliance with these principles. Suppliers are also Sustainability Statement Governance Disclosures continued 250 Verisure plc | Annual Report 2025 ===== SIDA 253 ===== encouraged to collaborate on innovation, ESG initiatives, and the promotion of diversity. For further details, refer to the Supplier Risk Assessment under S2-4 : How We Address Labour Risks and Opportunities in Our Supply Chain and Our Supplier Standards and Ethical Code under S2-1: Policies Related to Value Chain Workers in the Sustainable Sourcing chapter. At present, we do not have a specific approved policy to prevent late payments; however, we have existing terms and conditions, along with an action plan to establish a formal policy. Our objective is to enhance the overall process, from onboarding new suppliers to the timely payment of invoices. This improvement seeks to reduce the incidence of late payments, particularly to SMEs, which are often more vulnerable to delays. Currently, our payment process follows these key steps: 1. Before creating a Purchase Order (PO), payment terms are agreed upon with the supplier at the time of contract or agreement signing. 2. A PO is created in accordance with the terms established in the contract. 3. Once the products or services specified in the PO are delivered, it is the requester's responsibility to confirm the delivery by registering the Goods Receipt (GR) in our Enterprise Resource Planning (ERP) system. This step is mandatory as it notifies the Finance department that payment can be processed. 4. The supplier sends the invoice to the address specified by the Accounting Department for each entity. 5. Payment is executed in line with the terms outlined in the contract. If no specific payment terms are included in the contract, payment will follow the standard terms applicable in the respective country. We recognise that payment terms are specified in each PO header and are also included in our general Terms and Conditions. Our proposed policy will focus on the following areas: 1. Establishing clear accountability and timelines for each step in the payment process. 2. Enhancing communication between Procurement, Finance, Business Areas, and Suppliers to minimise delays. 3. Seeking alignment with country-specific payment terms and supplier contract agreements. We believe that by improving our processes and formalising a payment policy, we can significantly reduce late payments, strengthen relationships with our suppliers – especially SMEs – and reach greater efficiency and compliance across our organisation. Our payment practices are largely aligned with standard payment terms defined by the legal framework of each country in which we operate. As a Company, we prioritise adherence to these terms to maintain financial stability and operational efficiency. Verisure Anti-Bribery Policy G1-3 Corruption and bribery are addressed in our Code of Conduct and the Verisure Anti-Bribery Policy, both of which are accessible on our intranet for our colleagues. The employment contracts of all new colleagues joining the Company also include a provision requiring them to comply with all our policies. These documents are also available on our website. As with all policies and standards, our colleagues are reminded to comply with these documents and encouraged to speak up if they have any questions, doubts, or concerns. Additionally, all members of the Management Team and their direct and second-level reports are required to undergo a dedicated Anti-Bribery training course. This training also covers all colleagues, regardless of management level, across Legal, Procurement and Sourcing, Alliances, and Regulatory and Public Affairs, as these are the areas we consider most susceptible to corruption and bribery. The training is scenario-based, presenting four bribery and corruption situations in which employees must select the appropriate response. It takes approximately 15 minutes to complete, and for the time being, employees are required to complete it once. With this comprehensive approach, we cover 100% of our functions at risk through our training programme, including executive members of the administrative, management, and supervisory bodies. Our country Management teams are responsible for identifying, managing, and mitigating bribery risks that could impact their businesses. Cases of bribery or corruption are promptly addressed locally upon substantiation, sanctioned as appropriate, and reported in the quarterly Compliance Report, enabling timely monitoring. Should such a case arise, and if relevant, this would be notified to the authorities, and additional preventive measures may be implemented, such as reinforcing key compliance principles across the organisation. The Legal team provides guidance on anti-bribery legislation and oversees related training and communication programmes. To date, no material cases involving bribery by the Company have required investigation. Should such a case arise, the Head of Internal Audit – who reports directly to the Audit and Risk Committee – would be informed of the investigation. Allegations involving employees are investigated under established compliance procedures with appropriate segregation from disciplinary decision-making. Material cases are immediately reported to the Compliance Committee and specifically flagged to the Audit and Risk Committee. The Criminal and Anti-Corruption Compliance System implemented by our colleagues in Spain has been certified under the local UNE 19601 standard for Criminal Compliance Systems and the ISO 37001 standard for Anti-Bribery Management Systems since 2019. Additionally, it has been certified under the UNE 19602 standard for Tax Risk Prevention Systems since 2021. To date, we have six entities certified under Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 251 ===== SIDA 254 ===== UNE 19601, seven certified under ISO 37001, and one certified under UNE 19602.69 Across 2024 and 2025, there were no enforcement actions concerning anti-competitive behaviour or anti-bribery and corruption. Additionally, in 2025, no business partner contracts were terminated or declined for renewal as a result of corruption- or bribery-related fines affecting our partners. Compliance Cases G1-4 Compliance and data privacy matters are reported to the Verisure Audit and Risk Committee every quarter. Material cases are reported as a standing agenda item at each Board of Directors meeting. In 2024, the Italian Competition and Commerce Authority (‘AGCM’) issued a decision identifying violations on four counts against Verisure Italy S.r.l. Verisure Italy S.r.l. disagrees with the findings and has appealed the decision to the appropriate Administrative Court. In 2025, no major further development took place and the appeal is still ongoing. In 2025, the Italian Data Protection Authority concluded an administrative proceeding against Verisure Italy S.r.l. concerning data privacy practices by issuing a €400,000 administrative fine, along with orders. Verisure Italy paid a reduced fine of €200,000 by paying quickly and not challenging the decision and has implemented corrective measures to address the findings. In 2025, there were no convictions against the Company for anti-corruption or anti-bribery violations, nor were there any fines related to corruption or anti-bribery. Similarly, there were no competition law cases brought against Verisure or our colleagues. Political Contributions and G1-5 Regulatory Advocacy In accordance with our Code of Conduct and Verisure Anti- Bribery Policy, we do not engage in political contributions. As such, we did not make any financial or in-kind political contributions at either the European or national level during 2025. Our advocacy efforts focus on sector-specific regulatory issues and overall regulations that may affect our business operations.70 The main topics covered by our advocacy activities include: • Security system and alarm industry standards (including device, system and emergency response standards) • Digital, AI and data protection regulation impacting connected security services • Customer protection and safety regulation • Cybersecurity and information security frameworks applicable to our products and monitoring services. We actively engage with sector associations at both the EU and national levels across several countries. This involvement allows us to participate in and convey our perspective in regulatory discussions that affect Verisure, particularly those on sectoral, digital, and customer regulations. This engagement is primarily handled by the Regulatory Advocacy team, reporting to the CLO. Our main positions in these discussions are grounded in our commitment to innovation, service quality, customer safety, data protection and fair competition. We support regulatory frameworks that enhance customer protection, strengthen security standards, and promote the responsible use of digital technologies, and promote a level playing field within the sector. Our associations include those in Belgium, Chile, Denmark, France, Italy, Norway, Portugal, Spain, Sweden, and the Netherlands. Notable associations in Europe include EUROALARM, CoESS, and EENA, as well as CEOE in Spain, ConfederSicurezza in Italy, and GMPSE in France. In our materiality assessment, we identified the IRO that any perceived lack of transparency or undue influence through industry associations may raise stakeholder concerns about advocacy practices, potentially affecting Verisure’s reputation and trust. This risk interacts with our broader G1 IROs related to integrity, anti-bribery and governance transparency. This potential risk is mitigated through clear governance oversight, adherence to our Code of Conduct, Anti-Bribery Policy and Fair Competition Policy, transparent engagement practices and internal review of participation in associations. Our Chief Legal Officer is responsible for the administrative, management, and supervisory bodies (AMSB) for overseeing any regulatory advocacy activities. No member of the AMSB has held a position in public administration in the past two years. Supplier Relationships and G1-6 Responsible Payment Practices Payment Practices For all other supplier categories and contractual arrangements, our payment practices are designed to align with country- specific legal requirements. Our intention is to build strong, long-term relationships with our suppliers and to maintain continuous dialogue with them. Our strategy includes efforts to simplify and standardise payment terms both at a global level and in each country where we operate. As a result of these efforts, 70% of our payments are currently aligned with our standard payment terms, with an average of 29 days taken to pay an invoice from the date on which the contractual or statutory payment term begins. Over the past few years, we have begun transitioning to a new common ERP system for all reporting entities in the Company. Sustainability Statement Governance Disclosures continued 252 Verisure plc | Annual Report 2025 69) In response to the requirement to report whether our Anti-Bribery Policy aligns with the United Nations Convention against Corruption (UNCAC), as stated in Regulation (EU) 2019/2088, it should be noted that Verisure’s Anti-Bribery Policy is consistent with the principles and requirements of the UNCAC. 70) Verisure’s registration number at the EU Transparency Register is 474269242659-61. ===== SIDA 255 ===== For the purpose of calculating the percentage of payments that adhere to standard terms, we have included only those entities that have been using this system for more than eight months. Additionally, all invoices have been accounted for, regardless of the amount. Our analysis of late payments reveals that 40% occurred within one to seven days, while 21% occurred within 8 to 14 days. By the end of 2025, we had two outstanding legal proceedings related to late payments. Both were paid in the beginning of the year. For the purpose of calculating the percentage of payments that adhere to standard terms, we included only those entities that have been using the ERP system. This represents a representative sample, and the data from each entity was extracted from Oracle and consolidated centrally. Additionally, all invoices were accounted for, regardless of the amount. We are committed to minimising such incidents by enhancing our internal processes, improving communication with suppliers, and reinforcing our commitment to responsible payment practices. In summary, we strive to harmonise and streamline our payment terms strategy across all countries, while taking into account local regulations and business practices for consistency and compliance with applicable laws. A Responsible Approach to Tax Verisure considers responsible tax behaviour a core element of good governance and ethical business conduct. Paying the right amount of tax, in the right place and at the right time, where value is created, supports public services and strengthens trust with stakeholders. In 2025, Verisure’s total contribution in paid and collected taxes amounted to €820.1m. Our DMA identified a tax-related risk linked to potential non-compliance with fiscal legislation, which could lead to liabilities, penalties, interest and reputational impacts affecting profitability and cash flow. Tax Governance and Policy Framework Verisure has established a Tax Compliance Framework defining its approach to tax compliance, governance and risk management across all jurisdictions. It is supported by company-wide policies71, and internal controls, including the Verisure Tax Compliance Policy, which sets principles for: compliance with tax laws, transparent tax management practices, identification and mitigation of tax risks, engagement with tax authorities, and the appropriate use of external advisors. Tax governance is embedded in the broader corporate governance and risk management framework. Day-to-day responsibility lies with the Verisure Tax Director, supported by tax professionals, while significant matters may be escalated to the CFO, the Chairman of the Audit and Risk Committee and the Board, which retains overall oversight. The policy considers the interests of key stakeholders including shareholders, tax authorities, employees, business partners and local communities, promoting compliance, transparency and long-term value creation. It is reviewed periodically under Board oversight and communicated internally through the corporate intranet and targeted training. Tax Risk Management and Compliance Verisure adopts a prudent approach to tax risk management aligned with its enterprise risk management processes. Tax risks are identified, assessed and managed using professional judgement and reasonable care. Complex or material tax positions are escalated internally and, where appropriate, supported by external expert advice to help ensure our compliance with applicable laws and international standards, including OECD guidance. To support consistent tax compliance, Verisure engages KPMG as its preferred global tax compliance partner, while responsibility for tax decisions and governance remains with Verisure. Approach to Tax Planning and Transparency Verisure’s tax planning is driven by commercial substance and aligned with its business operations. Intercompany transactions follow the OECD Transfer Pricing Guidelines and are priced on an arm’s-length basis. Tax reliefs and incentives are used only where aligned with their intended purpose of supporting investment, employment and innovation. Verisure does not engage in artificial or aggressive tax arrangements. The Company promotes transparency and ethical conduct in tax matters through measures including its Anti-Facilitation of Tax Evasion Policy, Verisure Transfer Pricing Guidelines, DAC6 reporting processes, mandatory training and an annual tax compliance questionnaire used across jurisdictions. Verisure maintains open and constructive relationships with tax authorities and provides timely and accurate disclosure of relevant information. Actions, Targets and Performance Monitoring Verisure’s tax approach is primarily preventive and embedded in its governance, policies and control framework. No separate action plans or targets have been established, as tax risks are managed through ongoing compliance and risk management processes. Accordingly, no dedicated CapEx or OpEx has been allocated to tax-specific action plans. The effectiveness of the framework is monitored through dashboard tracking of tax filings, monthly reviews of tax operations and oversight by senior management and the Board. Internal monitoring includes current tax, deferred tax, cash tax and effective tax rate (ETR), while external disclosure focuses on ETR and overall tax contribution metrics. Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 253 71) The Tax Compliance Policy and related tax policies apply across the entire Company and cover all business activities, including commercial operations, procurement, supply chain, financing, corporate structuring, cross-border transactions, and dealings with third parties where tax implications arise. ===== SIDA 256 ===== ANNEXES Annex 1: Disclosure Requirements Covered By Our Sustainability Statement, Including Incorporation By Reference 255 Annex 2: List Of Data Points In Cross-cutting And Topical Standards that Derive From Other EU Legislation 258 Annex 3: Entity-Specific Indicators 261 Annex 4: 'Swedish Annual Accounts Act’ 263 Annex 5: Table Of Contents Of TCFD Standards By Material Topic 263 Annex 6: Table Of Contents Of ESRS and GRI Standards 264 Annex 7: Table Of Contents Of SASB Standards By Material Topic 267 Annex 8: Statement Of Approval In Respect Of The Sustainability Statement 268 Independent Practitioner’s Limited Assurance Report 269 ===== SIDA 257 ===== Annex 1: Disclosure Requirements Covered By Our Sustainability Statement, Including Incorporation By Reference This report has been prepared in accordance with the ESRS. Where entity-specific indicators have been disclosed in this Sustainability Statement, they have been clearly identified as such and are not covered by the ESRS requirements. ESRS2 General Information ESRS 2 BP-1 About this Sustainability Statement 159, 183, 184, 186, 210 ESRS 2 BP-2 About this Sustainability Statement 159, 183, 184, 186, 210 ESRS 2 GOV-1 Leadership Oversight and Governance of Sustainability 160, 166, 207, 245 ESRS 2 GOV-2 Leadership Oversight and Governance of Sustainability 160, 166, 207, 245 ESRS 2 GOV-3 Linking Incentives to Sustainability Performance 162 ESRS 2 GOV-4 Statement on Due Diligence 163 ESRS 2 GOV-5 Integrated Management of Sustainability-Related Risks and Reporting 161, 164 ESRS 2 SBM-1 Our Strategy, Business Model, and Value Chain 164 ESRS 2 SBM-2 Stakeholder Engagement and Priorities 165, 199, 220, 227, 232 ESRS 2 SBM-3 Our Material Impacts, Risks, and Opportunities 167, 190, 199, 211, 220, 227, 232, 245 ESRS 2 IRO-1 Our Double Materiality Assessment Process 161, 166, 171, 180, 189, 220, 227, 232, 245 ESRS 2 IRO-2 Scope and Coverage of ESRS Disclosures Based on Materiality 173 E1 Climate Change ESRS 2 GOV-3 Climate Governance 162 E1-1 Transition Plan For Climate Change Mitigation 174, 182, 196 ESRS 2 SBM-3 Material Climate Change IROs 177 ESRS 2 IRO-1 Scenario Analysis 171, 179 E1-2 Policies Related to Climate Change 181, 183, 184 E1-3 Our Progress So Far 182 E1-4 Targets Related to Climate Change Mitigation and Adaptation 183, 162 E1-5 Energy Consumption and Mix 185 E1-6 Gross Scopes 1, 2, 3 and Total GHG Emissions 183, 184, 186 E1-7 GHG Removals and GHG Mitigation Projects Financed Through Carbon Credits na E1-8 Internal Carbon Pricing 174, 182, 196 E1-9 Potential Financial Effects na E5 Resource Use and Circular Economy ESRS 2 IRO-1 Circularity at Verisure 189 E5-1 Policies Related to Resource Use and the Circular Economy 190 E5-2 Actions Related to Resource Use and Circular Economy 165, 190, 192, 194 E5-3 Targets Related To Resource Use And Circular Economy 191 E5-4 Resource Inflows 192 E5-5 Resource Outflows 192 E5-6 Potential Financial Effects na S1 Own Workforce ESRS 2 SBM-2 Stakeholder Engagement and Priorities 165 , 199 ESRS 2 SBM-3 How Our Workforce Impacts, Risks and Opportunities Shape Verisure’s Strategy 167, 199 S1-1 Policies Related to Our Workforce 203, 228 ESRS References Page72 Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 255 72) Pages in italics refer to disclosure requirements that appear as in-text references. ===== SIDA 258 ===== S1-2 Processes for Engaging Employees and Representatives on Workforce Impacts, Risks, and Opportunities 204, 217 S1-3 Processes to Address Workforce Impacts and Channels for Raising Concerns 205 S1-4 Actions on Our Workforce Material Impacts and Approaches to Risk Mitigation and Opportunity Realisation 206 , 210, 213, 216 S1-5 Targets Related to Managing Material Impacts, Advancing Positive Impacts, as well as to Risks and Opportunities 207 , 211, 213, 216 S1-6 Representation 208, 231 S1-7 Characteristics of Non-employees in the Undertaking’s Own Workforce na S1-8 Collective Bargaining Coverage and Social Dialogue 204, 211, 217 S1-9 Diversity Metrics 209 S1-10 Adequate Wages 218 S1-11 Social Protection 212 S1-12 Persons with Disabilities na S1-13 Training and Skills Development 203, 213 S1-14 Health and Safety Indicators and Results 212 S1-15 Work-Life Balance Metrics 205, 216, 219 S1-16 Rewards 210 S1-17 Incident Management 219 S2 Workers in the Value Chain ESRS 2 SBM-2 Stakeholder Engagement and Priorities 165, 220 ESRS 2 SBM-3 Sustainable Sourcing Across Our Value Chain 167, 220 S2-1 Policies Related to Value Chain Workers 221, 228, 251 S2-2 Processes for Engaging with Value Chain Workers About Impacts 222, 223, 224 S2-3 Processes to Remediate Negative Impacts and Channels for Value Chain Workers to Raise Concerns 223 S2-4 How We Address Labour Risks and Opportunities in Our Supply Chain 202, 223, 251 S2-5 Measuring Progress on Sustainable Sourcing Targets 226 S3 Affected Communities ESRS 2 SBM-2 Stakeholder Engagement and Priorities 165, 227 ESRS 2 SBM-3 Our Community Impact Approach and Strategic Framework 167, 227 S3-1 Policies Related to Affected Communities 228 S3-2 Community Engagement Processes 228, 230 S3-3 Processes to Remediate Negative Impacts and Channels to Raise Concerns na S3-4 Our CSR Impact 229, 231 S3-5 Measuring Progress on Community Impacts 231 S4 Consumers and End-Users ESRS 2 SBM-2 Stakeholder Engagement and Priorities 165, 232 ESRS 2 SBM-3 How Our Customers’ Impacts, Risks and Opportunities Shape Verisure’s Strategy 167, 232 S4-1 Policies Related to Customers and End-users 234 S4-2 Processes for Engaging with Customers and End-users about Impacts 165, 235, 234 S4-3 Processes to Address Customers’ Impacts and Channels for Raising Concerns 234, 236 S4-4 Actions to Manage Customer Impacts, Risks, and Opportunities 238, 241, 243, 244 S4-5 Targets Related to Managing Material Impacts, Risks, and Opportunities 240, 242, 243, 244 G1 Business Conduct ESRS 2 GOV-1 Verisure Compliance Programme 160 , 245 ESRS 2 IRO-1 Ethics & Integrity at Verisure 171, 245 ESRS References Page72 Annexes 256 Verisure plc | Annual Report 2025 ===== SIDA 259 ===== G1-1 Business Conduct Policies and Corporate Culture 166, 202, 204, 205, 216, 223, 228, 243, 244, 246 G1-2 Management of Relationships with Suppliers 247, 250 G1-3 Verisure Anti-Bribery Policy 248, 251 G1-4 Compliance Cases 252 G1-5 Political Contributions and Regulatory Advocacy 248, 252 G1-6 Supplier Relationships and Responsible Payment Practices 252, 247 - A Responsible Approach to Tax 253 ESRS References Page72 Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 257 ===== SIDA 260 ===== Annex 2: List Of Data Points In Cross-cutting And Topical Standards That Derive From Other EU Legislation ESRS 2 GOV-1 21 (d) Board’s gender diversity ☒ 25% 37.5% ☒ 160 ESRS 2 GOV-1 21 (e) Percentage of Board members who are independent ☒ 160 ESRS 2 GOV-4 30 Statement on sustainability due diligence ☒ n/a na ESRS 2 SBM-1 40 (d) i Involvement in activities related to fossil fuel activities ☒ n/a ☒ ☒ na ESRS 2 SBM-1 40 (d) ii Involvement in activities related to chemical production ☒ n/a ☒ na ESRS 2 SBM-1 40 (d) iii Involvement in activities related to controversial weapons ☒ n/a ☒ na ESRS 2 SBM-1 40 (d) iv Involvement in activities related to controversial weapons ☒ na ESRS E1-1 14 Transition plan to reach climate neutrality by 2050 ☒ 174 ESRS E1-1 16 (g) Undertakings excluded from Paris- aligned benchmarks ☒ ☒ 175 ESRS E1-4 34 GHG emission reduction targets ☒ 40% in 2030; Commitment to Net Zero by 2050 ☒ ☒ 183 ESRS E1-5 37 (a) Total energy consumption related to own operations in MWh ☒ 234,407 243,946 185 ESRS E1-5 37 (b) Total energy consumption from fossil sources in MWh ☒ 205,642 219,015 ESRS E1-5 37 (c) Total energy consumption from nuclear sources in MWh ☒ 1,987 1,688 ESRS E1-5 37 (c) i Total energy consumption from renewable sources in MWh ☒ 26,778 23,243 ESRS E1-5 37 (c) ii Fuel consumption from renewable sources including biomass (also comprising industrial and municipal waste of biologic origin), biofuels, biogas, hydrogen from renewable sources41, etc. In MWh ☒ 7,503 3,155 ESRS E1-5 37 (c) iii Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources in MWh ☒ 18,734 20,088 ESRS E1-5 38 Energy consumption from fossil sources disaggregated by sources ☒ n/a na ESRS E1-5 40-43 Energy intensity associated with activities in high climate impact sectors ☒ n/a na ESRS E1-6 48 (a) Scope 1 emissions (tCO2eq) ☒ 48,140 51,464 ☒ ☒ 186 ESRS E1-6 49 (a) Scope 2 emissions (location-based) (tCO2eq) ☒ 4,233 3,464 ESRS E1-6 49 (b) Scope 2 emissions (market-based) (tCO2eq) ☒ 3,215 1,659 ESRS E1-6 AR 46 (d) i Scope 3 emissions (tCO2eq) ☒ 109,728 105,375 ESRS E1-6 52 (a) Total GHG emissions (location-based) (tCO2eq) ☒ 162,101 160,303 ESRS E1-6 52 (b) Total GHG emissions (market-based) (tCO2eq) ☒ 161,083 158,498 ESRS References SFDR Pillar 3 Benchmark EU Climate Law Page732024 2025 Annexes 258 Verisure plc | Annual Report 2025 73) ‘na’ indicates that the KPI is not disclosed in the report and therefore no corresponding page reference is available. ===== SIDA 261 ===== ESRS E1-6 53 i GHG emissions intensity (location- based) (tonnes of GHG/€m) ☒ 47.6 42.8 ☒ ☒ 186 ESRS E1-6 53 ii GHG emissions intensity (market-based) (tonnes of GHG/€m) ☒ 47.3 42.3 ESRS E1-7 56 GHG removals and carbon credits ☒ na ESRS E1-9 66 Exposure of the benchmark portfolio to climate-related physical risks ☒ na ESRS E1-9 66 (a) Disaggregation of monetary amounts by acute and chronic physical risk ☒ na ESRS E1-9 66 (c) Location of significant assets at material physical risk ☒ na ESRS E1-9 67 (c) Breakdown of the carrying value of its real estate assets by energy efficiency classes ☒ na ESRS E1-9 69 Degree of exposure of the portfolio to climate-related opportunities ☒ na ESRS E2-4 28 Amount of each pollutant listed in Annex II of the E-PRTR Regulation emitted to air, water and soil ☒ n/a na ESRS E3-1 9 Water and marine resources ☒ n/a na ESRS E3-1 13 Dedicated policy ☒ n/a na ESRS E3-1 14 Sustainable oceans and seas ☒ n/a na ESRS E3-4 28 (c) Total water recycled and reused ☒ n/a na ESRS E3-4 29 Total water consumption in m3 per net revenue on own operations ☒ n/a na ESRS 2 SBM 3 - E4 16 (a) i Biodiversity sensitive areas ☒ n/a na ESRS 2 SBM 3 - E4 16 (b) Land impacts ☒ n/a na ESRS 2 SBM 3 - E4 16 (c) Threatened species ☒ n/a na ESRS E4-2 24 (c) Sustainable oceans/seas practices or policies ☒ n/a na ESRS E4-2 24 (d) Policies to address deforestation ☒ n/a na ESRS E5-5 37 (d) Non-recycled waste in tonnes ☒ - 655 194 ESRS E5-5 39 i Hazardous waste in tonnes ☒ - 1160 194 ESRS E5-5 39 ii Radioactive waste in tonnes ☒ - 0 ESRS 2 SBM-3 14 (f) Risk of incidents of forced labour ☒ No 203 ESRS 2 SBM-3 14 (g) Risk of incidents of child labour ☒ No 203 ESRS S1-1 20 Human rights policy commitments ☒ Yes 203 ESRS S1-1 21 Sustainability due diligence policies on issues addressed by the fundamental ILO Conventions 1 to 8 ☒ 203 ESRS S1-1 22 Processes and measures for preventing trafficking in human beings ☒ Yes 203 ESRS S1-1 23 Workplace accident prevention policy or management system ☒ Yes 203 ESRS S1-3 32 (c) Grievance/complaints handling mechanisms ☒ Yes 205 ESRS References SFDR Pillar 3 Benchmark EU Climate Law Page732024 2025 Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 259 ===== SIDA 262 ===== ESRS S1-14 88 (b) Number of fatalities ☒ 1 2 212ESRS S1-14 88 (c) Number and rate of work-related accidents ☒ 787 661 ESRS S1-14 88 (e) Number of days lost to injuries, accidents, fatalities or illness ☒ - 35,002 ☒ ESRS S1-16 97 (a) Unadjusted gender pay gap ☒ -% 12.5% 210 ESRS S1-16 97 (b) Annual remuneration paid to the highest-paid employee ☒ - 45.9 ☒ 210 ESRS S1-17 103 (a) Incidents of discrimination ☒ - 109 219 ESRS S1-17 104 (a) Non-respect of UNGPs on Business and Human Rights and OECD guidelines ☒ No ☒ 219 ESRS 2 SBM-3 11 (b) Significant risk of child labour or forced labour in the value chain ☒ No 222 ESRS S2-1 17 Human rights policy commitments ☒ Yes 222 ESRS S2-1 18 Policies related to value chain workers ☒ Yes 221 ESRS S2-1 19 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines ☒ No ☒ 222 ESRS S2-1 19 Sustainability due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8 ☒ 221 ESRS S2-4 36 Human rights issues and incidents connected to its upstream and downstream value chain ☒ No 223 ESRS S3-1 16 Human rights policy commitments ☒ Yes 228 ESRS S3-1 17 Non-respect of UNGPs on Business and Human Rights, ILO principles or OECD guidelines ☒ No ☒ 228 ESRS S3-4 36 Human rights issues and incidents ☒ No 229 ESRS S4-1 16 Policies related to consumers and end- users ☒ Yes 234 ESRS S4-1 17 Non-respect of UNGPs on Business and Human Rights and OECD guidelines ☒ No ☒ 234 ESRS S4-4 35 Human rights issues and incidents ☒ - No 238 ESRS G1-1 10 (b) United Nations Convention against Corruption ☒ Yes 246 ESRS G1-1 10 (d) Protection of whistleblowers ☒ Yes 247 ESRS G1-4 24 (a) Fines for violation of anti-corruption and anti-bribery laws ☒ - Yes ☒ 252 ESRS G1-4 24 (b) Standards of anti-corruption and antibribery ☒ Yes 251 ESRS References SFDR Pillar 3 Benchmark EU Climate Law Page732024 2025 Annexes 260 Verisure plc | Annual Report 2025 ===== SIDA 263 ===== Annex 3: Entity-Specific Indicators Ethics & Integrity Company Board composition ESRS 2 GOV-1 & GOV-2: Leadership Oversight and Governance of Sustainability 160 Independent Company Board composition ESRS 2 GOV-1 & GOV-2: Leadership Oversight and Governance of Sustainability 160 Diversity, Equity, Inclusion & Belonging Gender Company Board composition ESRS 2 GOV-1 & GOV-2: Leadership Oversight and Governance of Sustainability 160 Ethics & Integrity # of Board meetings ESRS 2 GOV-1 & GOV-2: Leadership Oversight and Governance of Sustainability 160 ESG/DEIB Committee cadence ESRS 2 GOV-1 & GOV-2: Leadership Oversight and Governance of Sustainability 160 Annual performance components GOV-3: Linking incentives to Sustainability Performance 162 Climate Change Total building electricity consumption E1-5: Energy Consumption and Mix 185 Product Lifecycle Management & Circularity Products recovered at repair centres (weight, value) E5-2: Actions Related to Resource Use and Circular Economy 191 Total alarm waste (weight) arriving at repair centers E5-2: Actions Related to Resource Use and Circular Economy 191 % of waste generated in our distribution centres incinerated for energy production E5-3: Targets Related To Resource Use And Circular Economy 191 % of waste generated in our distribution centres, sent to recycling E5-3: Targets Related To Resource Use And Circular Economy 191 Reduction of single-use plastic usage E5-3: Targets Related To Resource Use And Circular Economy 191 Waste-related indicators E5-5: Resource Outflows 193 Diversity, Equity, Inclusion & Belonging Net Employee Hires S1-6: Representation 208 Rate of voluntary employee turnover in the reporting period - excluding non-consolidaded sales S1-6: Representation 208 Rate of employee turnover in the reporting period - excluding non- consolidaded sales S1-6: Representation 208 Gender representation indicators S1-6: Representation, S1-9: Diversity Metrics 208, 209 # of nationalities working at Verisure S1-6: Representation, S1-9: Diversity Metrics 208, 209 Employee Health, Safety & Well-being Health & safety certifications (ISO 45001) S1-14: Health and Safety Indicators and Results 212 Talent Management and Sustainable Engagement # of colleagues who participate in long-term incentives S1-ESRS 2 SBM-3: How Our Workforce Impacts, Risks, and Opportunities Shape Verisure’s Strategy, S1-13: Training and Skills Development 199 , 213 # of managers participating in 360º feedback process S1-ESRS 2 SBM-3: How Our Workforce Impacts, Risks, and Opportunities Shape Verisure’s Strategy, S1-13: Training and Skills Development 199 , 213 # of individual action plans for key talent S1-ESRS 2 SBM-3: How Our Workforce Impacts, Risks, and Opportunities Shape Verisure’s Strategy, S1-13: Training and Skills Development 199 , 213 Sustainable Engagement Survey score S1-2: Processes for Engaging Employees and Representatives on Workforce Impacts, Risks, and Opportunities; S1-5: Talent Management and Sustainable Engagement Ambitions 204 , 213 Sustainable Engagement Survey participation S1-2: Processes for Engaging Employees and Representatives on Workforce Impacts, Risks, and Opportunities; S1-5: Talent Management and Sustainable Engagement Ambitions 204 , 213 eNPS S1-2: Processes for Engaging Employees and Representatives on Workforce Impacts, Risks, and Opportunities; S1-5: Talent Management and Sustainable Engagement Ambitions 204 , 213 Career development review metrics S1-13: Training and Skills Development 213 Total training hours completed S1-13: Training and Skills Development 213 Material Topic Metric Code and Chapter Page Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 261 ===== SIDA 264 ===== Employee Relations # of countries with local employee representation system S1-4: Actions on Material Workforce Impacts and Approaches to Risk Mitigation and Opportunity Realisation, S1-8: Collective Bargaining Coverage and Social Dialogue 216 , 217 Employee representation system coverage S1-4: Actions on Material Workforce Impacts and Approaches to Risk Mitigation and Opportunity Realisation, S1-8: Collective Bargaining Coverage and Social Dialogue 216 , 217 Collective Bargaining Agreements coverage S1-4: Actions on Material Workforce Impacts and Approaches to Risk Mitigation and Opportunity Realisation, S1-8: Collective Bargaining Coverage and Social Dialogue 216 , 217 % of employees covered by social protection programs S1-4: Actions on Material Workforce Impacts and Approaches to Risk Mitigation and Opportunity Realisation, S1-8: Collective Bargaining Coverage and Social Dialogue 216 , 217 Family-related leaves indicators S1-15: Work-Life Balance Metrics 219 Harassment, discrimination and physical violence indicators S1-17: Incident Management 219 Sustainable Sourcing Supply chain due diligence process indicators S2-4: How We Address Labour Risks and Opportunities in Our Supply Chain 223 Supplier risk assessment indicators S2-4: How We Address Labour Risks and Opportunities in Our Supply Chain 225 Supplier diversity programme indicators S2-4: How We Address Labour Risks and Opportunities in Our Supply Chain 225 % of suppliers who accepted the Suppliers Standards and Ethical Code (by number) S2-5: Measuring Progress on Sustainable Sourcing Targets 226 % of strategic product & logistic suppliers audited yearly S2-5: Measuring Progress on Sustainable Sourcing Targets 226 % of strategic product suppliers evaluated via on-site audit S2-5: Measuring Progress on Sustainable Sourcing Targets 226 Strategic and Important Suppliers rated in ESG by 2025 S2-5: Measuring Progress on Sustainable Sourcing Targets 226 % of standard suppliers (>€100k spend) rated in ESG S2-5: Measuring Progress on Sustainable Sourcing Targets 226 % of women-owned, minority-owned or work integration social enterprise S2-5: Measuring Progress on Sustainable Sourcing Targets 226 Community Impact Verisure volunteer programme performance S3-4: Our CSR Impact 229 Best-in-class Protection & Peace of Mind Customer attrition rate S4-3: Processes to Address Customers' Impacts and Channels for Raising Concerns 236 ARCs ISO certifications S4-3: Processes to Address Customers' Impacts and Channels for Raising Concerns 239 Senior protection service performance S4-4: Actions to Manage Customer Impacts, Risks, and Opportunities 238 Verisure core operations performance S4-4: Actions to Manage Customer Impacts, Risks, and Opportunities 239 Data Privacy & Cybersecurity Data privacy training completion rate S4-4: Data Privacy Programme 241 # of data privacy third-party audits S4-4: Data Privacy Programme 241 BitSight rating S4-5: Targets Related to Managing Material Impacts, Risks, and Opportunities 243 Ethics & Integrity # enforcement investigations opened regarding anti-competitive behaviours or anti-bribery G1-3: Verisure Anti-Bribery Policy 251 Anti-competitive and anti-bribery certifications G1-3: Verisure Anti-Bribery Policy 251 Supplier payment indicators G1-6: Supplier Relationships and Responsible Payment Practices 252 Paid and collected taxes A Responsible Approach to Tax 253 Material Topic Metric Code and Chapter Page Annexes 262 Verisure plc | Annual Report 2025 ===== SIDA 265 ===== Annex 4: Swedish Annual Accounts Act Swedish Annual Account Act Topic Chapter Page Environment E1 Climate Change 174 E5 Product Lifecycle Management & Circularity 189 Social conditions S1 Employee Relations 216 S1 Employee Health, Safety, & Well-being 210 Personnel S1 Diversity, Equity, Inclusion & Belonging (DEIB) 206 S1 Talent Management and Sustainable Engagement 213 Respect for human rights S4 Best-in-Class Protection & Peace of Mind 238 S3 Community Impact 227 G1 Ethics & Integrity 245 Anti-corruption G1 Ethics & Integrity 245 Business model ESRS 2 SBM-1: Our Strategy, Business Model, and Value Chain 164 Significant risk for sustainability ESRS 2 SBM-1: Our Strategy, Business Model, and Value Chain 164 ESRS 2 IRO-1: Our Double Materiality Assessment Process 171 E1 Climate Change 174 Annex 5: Table Of Contents Of TCFD Standards By Material Topic TCFD Topics Indicator Parameter Chapter Page Governance Disclose the organisation’s governance around climate-related risks and opportunities. 1. Describe the Board’s oversight of climate-related risks and opportunities 2. Describe management’s role in assessing and managing climate-related risks and opportunities ESRS 2 GOV-1 & GOV-2: Leadership Oversight and Governance of Sustainability 160 E1 Climate Change 174 Strategy Disclose the actual and potential impacts of climate-related risks and opportunities on the organisation’s businesses, strategy, and financial planning where such information is material. 1. Describe the climate-related risks and opportunities the organisation has identified over the short, medium, and long term 2. Describe the impact of climate business model related risks and opportunities on the organisation’s businesses, strategy, and financial planning 3. Describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario ESRS 2 SBM-1: Our Strategy, Business Model, and Value Chain 164 E1 Climate Change 174 Risk Management Disclose how the organisation identifies, assesses, and manages climate-related risks. 1. Describe the organisation’s processes for identifying and assessing climate-related risks. 2. Describe the organisation’s processes for managing climate-related risks 3. Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organisation’s overall risk management ESRS 2 GOV-1 & GOV-2: Leadership Oversight and Governance of Sustainability 160 ESRS 2 SBM-1: Our Strategy, Business Model, and Value Chain 164 ESRS 2 IRO-1: Our Double Materiality Assessment Process 171 E1 Climate Change 174 Metrics and Targets Disclose the metrics and targets used to assess and manage relevant climate- related risks and opportunities where such information is material. 1. Disclose the metrics used by the organisation to assess climate-related risks and opportunities in line with its strategy and risk management process 2. Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and the related risks 3. Describe the targets used by the organisation to manage climate-related risks and opportunities and performance against targets E1 Climate Change 174 Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 263 ===== SIDA 266 ===== Annex 6: Table Of Contents Of ESRS and GRI Standards The GRI index table presented in Annex 6 are provided for reference and transparency purposes. This table is not part of the statutory Sustainability Statement prepared in accordance with the ESRS and are therefore outside the scope of the limited assurance engagement performed by our external assurance provider. ESRS2 General Information Basis for preparation ESRS 2 BP-1 About this Sustainability Statement 159 2-2, 3-1 ESRS 2 BP-2 About this Sustainability Statement 159 2-4, 2-22, 3-2, 3-3 Governance ESRS 2 GOV-1 Leadership Oversight and Governance of Sustainability 160 2-9, 2-12, 2-13, 2-17, 405-1 ESRS 2 GOV-2 Leadership Oversight and Governance of Sustainability 160 2-12, 2-13, 2-16, 2-24 ESRS 2 GOV-3 Linking Incentives to Sustainability Performance 162 2-19, 2-20 ESRS 2 GOV-4 Statement on Due Diligence 163 ESRS 2 GOV-5 Integrated Management of Sustainability- related Risks and Reporting 164 Strategy ESRS 2 SBM-1 Our Strategy, Business Model and Value Chain 164 2-6, 2-7, 2-22, 3-3, 101-1, 201-1 ESRS 2 SBM-2 Stakeholder Engagement and Priorities 165 2-12, 2-29 ESRS 2 SBM-3 Our Material Impacts, Risks and Opportunities 167 2-27, 3-2, 3-3, 201-2, 303-1, 306-1, 308-2, 413-2, 414-2 Impact, risk, and opportunity management ESRS 2 IRO-1 Our Double Materiality Assessment Process 171 2-14, 3-1 ESRS 2 IRO-2 Scope and Coverage of ESRS Disclosures Based on Materiality 173 E1 Climate Change Governance ESRS 2 GOV-3 Climate Governance 162 2-19 Strategy E1-1 Transition Plan for Climate Change Mitigation 174 ESRS 2 SBM-3 Material Climate Change IROs 177 201-2 Impact, risk, and opportunity management ESRS 2 IRO-1 Scenario Analysis 179 E1-2 Policies Related to Climate Change 181 3-3, 2-23, 2-24, 3-3 E1-3 Our Progress So Far 182 201-2, 3-3, 305-5 Metrics and targets E1-4 Targets Related to Climate Change Mitigation and Adaptation 183 3-3, 305-1, 305-2, 305-3, 305-5, 303-1 E1-5 Energy Consumption and Mix 185 302-1, 302-3, 303-1 E1-6 Gross Scopes 1, 2, 3 and Total GHG Emissions 186 305-1, 305-2, 305-3, 305-4, 303-1 E1-8 Internal Carbon Pricing 174 E5 Resource Use and Circular Economy Impact, risk, and opportunity management ESRS 2 IRO-1 Circularity at Verisure 189 3-3, 306-1 E5-1 Policies Related to Resource Use and Circular Economy 190 101-1, 2-23, 2-24, 3-3 E5-2 Actions Related to Resource Use and Circular Economy 190 3-3, 306-2 Metrics and targets E5-3 Targets Related to Resource Use and Circular Economy 191 3-3, 303-1 E5-4 Resource Inflows 192 301-1, 301-2, 306-1, 303-1 E5-5 Resource Outflows 192 306-2, 306-3, 306-4, 306-5, 303-1 ESRS Code Chapter Page GRI Reference Annexes 264 Verisure plc | Annual Report 2025 ===== SIDA 267 ===== ESRS S1 Own Workforce Strategy ESRS 2 SBM-2 Stakeholder Engagement and Priorities 165 ESRS 2 SBM-3 How Our Workforce Impacts, Risks and Opportunities Shape Verisure’s Strategy 199 3-3, 408-1, 409-1, Impact, risk, and opportunity management S1-1 Policies Related to Our Workforce 203 2-23, 2-24, 2-25, 2-29, 3-3, 403-1, 403-3, 404-2, 408-1, 409-1, 101-1 S1-2 Processes for Engaging Employees and Representatives on Workforce Impacts, Risks, and Opportunities 204 2-29, 3-3 S1-3 Processes to Address Workforce Impacts and Channels for Raising Concerns 205 2-25, 2-26, 3-3, 403-2 S1-4 Actions on Material Workforce Impacts and Approaches to Risk Mitigation and Opportunity Realisation 206 , 210, 213, 216 2-24, 3-3, 203-2, 403-9, 403-10 Metrics and targets S1-5 Targets Related to Managing Material Impacts, Advancing Positive Impacts, as Well as to Risks and Opportunities 207 , 211, 213, 216 3-3, 303-1 S1-6 Representation 208 2-7, 401-1, 405-1, 3-3 S1-8 Collective Bargaining Coverage and Social Dialogue 211 , 217 2-30, 3-3 S1-9 Diversity Metrics 209 405-1. 3-3 S1-10 Adequate Wages 218 202-1, 3-3 S1-11 Social Protection 212, 218 401-2, 3-3 S1-13 Training and Skills Development 213 404-1, 404-3, 3-3 S1-14 Health and Safety Indicators and Results 212 403-8, 403-9, 403-10, 3-3 S1-15 Work-Life Balance Metrics 219 401-3, 3-3 S1-16 Rewards 210 2-21, 405-2, 3-3 S1-17 Incident Management 219 2-25, 2-27, 3-3, 406-1 ESRS S2 Workers in the value chain Strategy ESRS 2 SBM-2 Stakeholder Engagement and Priorities 165 ESRS 2 SBM-3 Sustainable Sourcing across Our Value Chain 220 3-3, 408-1, 409-1 Impact, risk, and opportunity management S2-1 Policies Related to Value Chain Workers 221 2-23, 2-24, 2-25, 2-29, 3-3, 408-1, 409-1, 101-1 S2-2 Processes for Engaging with Value Chain Workers about Impacts 222 2-29, 3-3 S2-3 Processes to Remediate Negative Impacts and Channels for Value Chain workers to Raise Concerns 223 2-25, 2-26, 2-29, 3-3 S2-4 How We Address Labour Risks and Opportunities in Our Supply Chain 223 1.1, 2-24, 2-25, 3-3, 203-2, 403-7 Metrics and targets S2-5 Measuring Progress on Sustainable Sourcing Targets 226 3-3, 303-1 ESRS Code Chapter Page GRI Reference Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 265 ===== SIDA 268 ===== ESRS S3 Affected Communities Strategy ESRS 2 SBM-2 Stakeholder Engagement and Priorities 165 ESRS 2 SBM-3 Our Community Impact Approach and Strategic Framework 227 3-3, 101-8, 413-2 Impact, risk, and opportunity management S3-1 Policies Related to Affected Communities 228 2-23, 2-24, 2-25, 2-29, 3-3, 411-1, 101-1 S3-2 Community Engagement Processes 228 2-29, 3-3, 413-1 S3-4 Our CSR Impact 229 1.1, 2-24, 2-25, 3-3, 101-2, 203-2, 411-1, 413-1 Metrics and targets S3-5 Measuring Progress on Community Impacts 231 3-3, 303-1 ESRS S4 Customers and end-users Strategy ESRS 2 SBM-2 Stakeholder Engagement and Priorities 165 ESRS 2 SBM-3 How Our Customers’ Impacts, Risks and Opportunities Shape Verisure’s Strategy 232 3-3 Impact, risk, and opportunity management S4-1 Policies Related to Customers and End- Users 234 2-23, 2-24, 2-25, 2-29, 3-3, 101-1 S4-2 Processes for Engaging with Customers and End-Users about Impacts 235 2-12, 2-29, 3-3 S4-3 Processes to Address Customers Impacts and Channels for Raising Concerns 236 2-25, 2-26, 3-3, 418-1 S4-4 Actions to Manage Customer Impacts, Risks, and Opportunities 238 , 241, 243, 244 2-24, 2-25, 3-3, 203-2, 416-2, 417-2, 417-3, 418-1 Metrics and targets S4-5 Targets Related to Managing Material Impacts, Risks, and Opportunities 240 , 242, 243, 244 3-3, 303-1 ESRS G1 Business conduct Governance ESRS 2 GOV-1 Compliance Governance 160 2-9, 2-12 Impact, risk, and opportunity management ESRS 2 IRO-1 Ethics & Integrity at Verisure 245 G1-1 Business Conduct Policies and Corporate Culture 246 2-16, 2-23, 2-24, 2-26, 3-3, 101-1 G1-2 Management of Relationships with Suppliers 250 1.1, 3-3, 308-1, 414-1 G1-3 Verisure Anti-Bribery Policy 251 1.2, 2-13, 2-16, 2-23, 2-24 2-26, 3-3, 205-1, 205-2, 101-1 Metrics and targets G1-4 Compliance Cases 252 2-27, 3-3, 205-2, 205-3 G1-5 Political Contributions and Regulatory Advocacy 252 1.2, 2-9, 415-1, 3-3 G1-6 Supplier Relationships and Responsible Payment Practices 252 3-3 ESRS Code Chapter Page GRI Reference Annexes 266 Verisure plc | Annual Report 2025 ===== SIDA 269 ===== Annex 7: Table Of Contents Of SASB Standards By Material Topic The SASB index table presented in Annex 7 are provided for reference and transparency purposes. This table is not part of the statutory Sustainability Statement prepared in accordance with the ESRS and are therefore outside the scope of the limited assurance engagement performed by our external assurance provider. Sector: Professional & Commercial Services74 Sustainability Disclosure Topics & Metrics SASB Topic Code Description Chapter Page Data security SV-PS-230a.1 Description of the approach to identifying and addressing data security risks Data Privacy & Cybersecurity 241 SV-PS-230a.2 Description of policies and practices related to collection, usage, and retention of customer information Data Privacy & Cybersecurity 241 SV-PS-230a.3 Number of data breaches, (2) percentage that (a) involve customers’ confidential business information and (b) are personal data breaches, (3) number of (a) customers and (b) individuals affected Data Privacy & Cybersecurity 241 Workforce Diversity & Engagement SV-PS-330a.1 Percentage of (1) gender and (2) diversity group representation for (a) executive management, (b) non-executive management, and (c) all other employees Diversity, Equity, Inclusion & Belonging (DEIB) 207 SV-PS-330a.2 (1) Voluntary and (2) involuntary turnover rate for employees Diversity, Equity, Inclusion & Belonging (DEIB) 209 SV-PS-330a.3 Employee engagement as a percentage Talent Management and Sustainable Engagement 205 Professional integrity SV-PS-510a.1 Description of approach to ensuring professional integrity G1 Ethics & Integrity 246 SV-PS-510a.2 Total amount of monetary losses as a result of legal proceedings associated with professional integrity G1 Ethics & Integrity 252 Activity Metrics SASB TOPIC CODE DESCRIPTION CHAPTER PAGE Activity parameters SV-PS-000.A Number of employees by: (1) full-time and part-time, (2) temporary, and (3) contract Diversity, Equity, Inclusion & Belonging (DEIB) 209 SV-PS-000.B Employee hours worked, percentage billable Not available Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 267 74) Please note that, unlike other annex tables, which reference the first page of each section, the ‘Table of Contents for SASB Standards by Material Topic’ specifies the exact page where the relevant information can be found. ===== SIDA 270 ===== Annex 8: Statement Of Approval In Respect Of The Sustainability Statement The Sustainability Statement of Verisure plc, registered number 16440137, was approved by the Board of Directors and authorised for issue on 26 March 2026. It was signed on its behalf by: AUSTIN LALLY Director London, 26 March 2026 Annexes 268 Verisure plc | Annual Report 2025 ===== SIDA 271 ===== Independent Practitioner’s Limited Assurance Report Independent practitioner’s limited assurance report on Verisure plc’s voluntary Sustainability Statement To the Board of Directors of Verisure plc, corporate identity number 16440137 Limited assurance conclusion We have conducted a limited assurance engagement on the sustainability statement of Verisure plc (the “Company”), included on pages 157-262 in this document, (the “Sustainability Statement”), as at December 31, 2025 and for the year then ended. Based on the procedures we have performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the Sustainability Statement is not prepared, in all material respects, in accordance with the European Sustainability Reporting Standards (ESRS) and Article 8 of EU Regulation 2020/852, with the application of the Commission Delegated Regulation (EU) 2026/73 of 4 July 2025 as presented in the Company’s basis for preparation, including: • Whether the sustainability statement is in compliance with the European Sustainability Reporting Standards (ESRS); • whether the process carried out by the Company to identify the information reported in the Sustainability Statement (the “Process”) is in accordance with the description set out in note ESRS 2 IRO-1: Process for identifying; and assessing material Impacts, Risks, and Opportunities; and • compliance of the disclosures in subsection Taxonomy Regulation within the EU Taxonomy Reporting section of the Sustainability Statement with Article 8 of EU Regulation 2020/852, with the application of the Commission Delegated Regulation (EU) 2026/73 of 4 July 2025 (the “Taxonomy Regulation”). Basis for conclusion We conducted our limited assurance engagement in accordance with International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance engagements other than audits or reviews of historical financial information (“ISAE 3000 (Revised)”), issued by the International Auditing and Assurance Standards Board. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. Our responsibilities under this standard are further described in the Practitioner’s responsibilities section of our report. Our independence and quality management We have complied with the independence and other ethical requirements of the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA Code), which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behavior and professional ethics for accountants in Sweden. The firm applies International Standard on Quality Management 1, which requires the firm to design, implement and operate a system of quality management including policies or procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. Emphasis of matter We would like to draw attention to the section BP-1 & BP-2: About this Sustainability Statement where it is stated that the sustainability statement is prepared in accordance with ESRS except for the requirement to be included in the Directors report. Other matter The comparative information included in the Sustainability Statement of the Company as at December 31, 2025 and for the year then ended was not subject to an assurance engagement. Our conclusion is not modified in respect of this matter. Responsibilities for the Sustainability Statement The Board of Directors of the Company is responsible for designing and implementing a process to identify the information reported in the Sustainability Statement in accordance with the ESRS and for disclosing this Process in note ESRS 2 IRO-1: Process for identifying and assessing material Impacts, Risks, and Opportunities of the Sustainability Statement. This responsibility includes: • understanding the context in which the Company’s activities and business relationships take place and developing an understanding of its affected stakeholders; • the identification of the actual and potential impacts (both negative and positive) related to sustainability matters, as well as risks and opportunities that affect, or could reasonably be expected to affect, the Company’s financial position, financial performance, cash flows, access to finance or cost of capital over the short-, medium-, or long-term; • the assessment of the materiality of the identified impacts, risks and opportunities related to sustainability matters by selecting and applying appropriate thresholds; and • making assumptions that are reasonable in the circumstances. Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 269 ===== SIDA 272 ===== The Board of Directors of the Company is further responsible for the preparation of the Sustainability Statement, in accordance with the European Sustainability Reporting Standards (ESRS) and Article 8 of EU Regulation 2020/852, with the application of the Commission Delegated Regulation (EU) 2026/73 of 4 July 2025 as presented in the Company’s basis for preparation, including: • compliance with the ESRS; • preparing the disclosures in subsection Taxonomy Regulation within the EU Taxonomy Reporting section of the Sustainability Statement with Article 8 of EU Regulation 2020/852, with the application of the Commission Delegated Regulation (EU) 2026/73 of 4 July 2025 (the “Taxonomy Regulation”); • designing, implementing and maintaining such internal control that the management determines is necessary to enable the preparation of the Sustainability Statement that is free from material misstatement, whether due to fraud or error; and • the selection and application of appropriate sustainability reporting methods and making assumptions and estimates that are reasonable in the circumstances. Inherent limitations in preparing the Sustainability Statement In reporting forward-looking information in accordance with ESRS, the Board of Directors of the Company is required to prepare the forward-looking information on the basis of disclosed assumptions about events that may occur in the future and possible future actions by the Company. Actual outcomes are likely to be different since anticipated events frequently do not occur as expected. Practitioner’s responsibilities Our responsibility is to plan and perform the assurance engagement to obtain limited assurance about whether the Sustainability Statement is free from material misstatement, whether due to fraud or error, and to issue a limited assurance report that includes our conclusion. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence decisions of users taken on the basis of the Sustainability Statement as a whole. As part of a limited assurance engagement in accordance with ISAE 3000 (Revised) we exercise professional judgement and maintain professional scepticism throughout the engagement. Our responsibilities in respect of the Sustainability Statement, in relation to the Process, include: • Obtaining an understanding of the Process, but not for the purpose of providing a conclusion on the effectiveness of the Process, including the outcome of the Process; • Considering whether the information identified addresses the applicable disclosure requirements of the ESRS; and • Designing and performing procedures to evaluate whether the Process is consistent with the Company’s description of its Process set out in note IRO-1: Process for identifying and assessing material Impacts, Risks, and Opportunities. Our other responsibilities in respect of the Sustainability Statement include: • Identifying where material misstatements are likely to arise, whether due to fraud or error; and • Designing and performing procedures responsive to where material misstatements are likely to arise in the Sustainability Statement. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Summary of the work performed A limited assurance engagement involves performing procedures to obtain evidence about the Sustainability Statement. The procedures in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. The nature, timing and extent of procedures selected depend on professional judgement, including the identification of disclosures where material misstatements are likely to arise in the Sustainability Statement, whether due to fraud or error. In conducting our limited assurance engagement, with respect to the Process, we: • Obtained an understanding of the Process by: • performing inquiries to understand the sources of the information used by management (e.g., stakeholder engagement, business plans and strategy documents); and • reviewing the Company’s internal documentation of its Process. • Evaluated whether the evidence obtained from our procedures with respect to the Process implemented by the Company was consistent with the description of the Process set out in note IRO-1: Process for identifying and assessing material Impacts, Risks, and Opportunities. Annexes 270 Verisure plc | Annual Report 2025 ===== SIDA 273 ===== In conducting our limited assurance engagement, with respect to the Sustainability Statement, our review procedures included, but were not limited to, the following: • Obtained an understanding of the Company’s reporting processes relevant to the preparation of its Sustainability Statement by: • through inquiries, obtained an understanding of the Company’s control environment, reporting processes and information system relevant to the preparation of the Sustainability Statement, but not for the purpose of providing a conclusion on the effectiveness of the Company’s internal control. • Evaluated whether the information identified by the Process is included in the Sustainability Statement. • Evaluated whether the structure and the presentation of the Sustainability Statement is in accordance with the ESRS. • Performed inquiries of relevant personnel and analytical procedures on selected information in the Sustainability Statement. • Performed substantive assurance procedures on selected information in the Sustainability Statement. • Where applicable, compared disclosures in the Sustainability Statement with the corresponding disclosures in the financial statements and Directors Report. • Through inquiries and analytical procedures, evaluated supporting evidence to the methods, assumptions and data for developing significant estimates and forward-looking information. • Obtained an understanding of the Company’s process to identify taxonomy-eligible and taxonomy-aligned economic activities and the corresponding disclosures in the Sustainability Statement. • Performed substantive assurance procedures on selected disclosures in the Sustainability Statement on the Taxonomy regulation. Stockholm, March 26, 2026 Öhrlings PricewaterhouseCoopers AB JOHAN RIPPE Authorised Public Accountant Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 271 ===== SIDA 274 ===== Additional Information 272 V e r i s u r e p l c | A n n u a l R e p o r t 2 0 2 5 ===== SIDA 275 ===== In October 2025, Verisure was listed on Nasdaq Stockholm and the shares are traded under the ticker symbol VSURE. Incorporation and listing of Verisure On May 9 2025, Verisure Limited was incorporated in England and Wales, as a private company under the UK Companies Act 2006 and with the registered company number 16440137. On 29 August 2025, the sole ordinary share of €1.00 in capital was sub- divided into 1,000 ordinary shares of €0.001 each. At the same day, 57,099,000 additional ordinary shares of €0.001 each were subscribed for in order to pay up the authorised minimum share capital required for Verisure Limited to be re-registered as a public company limited by shares. On 16 September 2025, Verisure was re-registered as a public company limited by shares. On 7 October 2025, the Company issued 742,900,000 shares against a contribution by Aegis Lux 2 S.à r.l. of 100% of the shares in Verisure Group Topholding AB, whereby Verisure plc became the ultimate parent company of the Verisure group. Total number of shares after the share issue on this day equalled 800,000,000. On 8 October 2025, the shares in Verisure plc were listed on Nasdaq Stockholm under ticker VSURE and the Company welcomed more than 60,000 new shareholders. The offering was substantially oversubscribed supported by strong interest from both institutions and the general public. The listing price per share amounted to €13.25, which corresponded to a market capitalisation value of €13.7bn. The listing process included issuance of 233,962,264 new shares and the total number of shares after the share issue amounted to 1,033,962,264. Share and share performance On 31 December 2025, Verisure plc had 1,033,962,264 ordinary shares in issue. Each share represents one voting right, each share has a quota value of €0.001 and the total share capital value amounted to €1,033,962. For the change in number of shares during 2025, please see previous section. Based on the closing share price of €14.00 on 30 December 2025, the Group’s market capitalisation value corresponded to €14.5bn at year end. During this period, the highest closing price quoted was €16.52 on 28 November 2025 and the lowest closing price quoted amounted to €13.56 on 11 December 2025. Since the listing and up until end of 2025, a total of about 87.6 million Verisure shares were traded on Nasdaq Stockholm. Significant shareholdings 31 December 2025 Shareholder Number of shares Capital and votes % Aegis Lux 1A S.à r.l. (controlled by funds managed or advised by Hellman & Friedman (H&F)) 451,925,924 43.71 % Eiffel Investment Pte. Ltd 165,368,735 15.99 % Alba Investments S.à r.l. and Alba Europe S.à r.l. (majority owned by Corporación Financiera Alba S.A.) 65,550,017 6.34 % Securholds Spain S.L. 56,112,767 5.43 % AMF Fonder & Pension 25,332,234 2.45 % Swedbank Robur Fonder AB 23,071,545 2.23 % Alecta Tjänstepension Ömsesidigt 22,641,509 2.19 % GIC Private Ltd 22,641,509 2.19 % SEB Investment Management AB 14,305,113 1.38 % Tredje AP-fonden 13,597,924 1.32 % Others 173,414,987 16.77 % Total 1,033,962,264 100 % Sources: Euroclear Sweden AB and public notifications to the Swedish Financial Supervisory Authority. Shares held by Aegis Lux 2 S.à r.l. (40,960,809 shares, 3.96%) as of 30 December 2025 have not been included in the table, being indirect holdings of management shareholders that were settled into direct holdings of such shareholders on 2 January 2026. Shares held by non-Swedish investors may be registered through nominees, entailing that the shareholder identity is not possible to obtain from Euroclear Sweden AB. Dividend Verisure has a progressive dividend policy, targeting ordinary dividend payouts of about 30-40% of Adjusted net profit1. Ordinary dividends will normally be paid twice a year, with the first distribution expected to be a partial dividend in the second half of 2026. Shareholder communication Verisure publishes information to the capital markets and other interested parties on the website www.verisure.com. There you can for instance find regulatory press releases, financial reports, sustainability reports, trending schedules, and corporate governance information. Verisure also provides information through webcasted presentations and Q&A sessions in conjunction with the publication of interim reports, investor meetings, roadshows and at the Annual General Meeting. Financial Calendar Report / Event Date Annual General Meeting 23 April 2026 Interim report January - March 2026 6 May 2026 Interim report April - June 2026 30 July 2026 Interim report July - September 2026 3 November 2026 Strategic Report Corporate Governance Financial Statements Sustainability Statement Additional Information Verisure plc | Annual Report 2025 273 1) Adjusted net profit is defined as net profit for the period, before acquisition-related items and separately disclosed items, including tax impact of these components. Acquisition-related items relate to the amortisation and depreciation impact in net profit related to the 2020 Business Combination. ===== SIDA 276 ===== Verisure plc 111 Buckingham Palace Road London SW1W 0SR United Kingdom