NNIT

The role of the administrative, management and supervisory bodies

Board of Directors and Group Management

The work with Sustainability in NNIT is anchored in the NNIT Board of Directors and the NNIT Management Group. The sustainability policy, which applies to NNIT's management and employees globally, is approved by the Board of Directors.

ESG and sustainability priorities are embedded in the Board of Directors' decision-making processes. The Board receives annual updates on our sustainability progress and a comprehensive report on the year's achievements, and the board is responsible for utilizing the result of the double materiality assessment to guide the process of setting targets in relation to material impacts, risks and opportunities where relevant. Targets set are tracked using appropriate indicators, both qualitative and quantitative. Environmental targets are managed through our ISO14001 EMS certification, which is anchored in our ISO9001 QMS certification.

Our Board of Directors possesses the competences related to sustainability as below:

• Relevant knowledge and experience in respect of social, environmental, political, regulatory and business matters in the geographic markets in which NNIT's business activities are conducted. • Relevant knowledge and experience within Environmental, Social and Governance (ESG)

• Environmental: Climate change, climate adaptation, energy, resource use and circular economy
• Social: Own workforce, workers in the value chain, Diversity
• Governance: Corporate culture and business conduct.

The Board of Directors undergoes an annual evaluation, which is further disclosed in the Corporate Governance section on page 20-23, where the performance, success and competencies of the Board are evaluated. The composition of the Board ensures that the needed competencies are available to effectively oversee sustainability matters and initiatives.

The Group Management team is responsible for ensuring the implementation of the ESG strategy and overseeing targets, and the annual review process of the DMA is anchored through group management in our CFO office.

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

ESG and sustainability priorities are embedded in the Board of Directors' decision-making processes. The Board receives annual updates on our sustainability progress and a comprehensive report on the year's achievements, and the board is responsible for utilizing the result of the double materiality assessment to guide the process of setting targets in relation to material impacts, risks and opportunities where relevant.

Sustainability Committee

There is a sustainability Committee headed by Senior VP, Commercial excellence & sustainability and includes our Group CFO. The Committee comprises of sustainability ambassadors appointed from each region where NNIT has office and also includes stakeholders from facility management, HR, Finance, Legal. The Committee meets once every quarter to discuss the ESG strategy, impacts, risks and opportunities, targets and action plans for each of the parameters of E, S and G. The Group CFO who is a member of the Sustainability Committee reports to the Audit Committee for matters related to sustainability. The Sustainability Committee provides quarterly updates to the Group CFO ensuring regular monitoring and oversight.

Audit Committee

The Audit Committee oversees the Enterprise Risk Management (ERM) process and the handling of the overall sustainability related activities on behalf of the board. The Audit Committee (AC) consist of at least two members, elected among the members of the Board of Directors. The AC is responsible for the on-going dialogue with the external auditor and facilitates exchange of information between the Board of Directors and NNIT's external auditor. In addition, the Audit Committee is also responsible for oversight of impacts, risks and opportunities for sustainability reporting as per CSRD and make suggestions to the Board. The Audit Committee reports to the Board which serves as managing, supervisory and administrative body for reporting outcomes.

Integration of sustainability-related performance in incentive schemes

NNIT group has not yet included sustainability-related performance in the incentive schemes for the Executive Management, or other incentive schemes. Historically sustainability-related metrics have not been at a sufficiently high maturity level to link incentives with performance. We will evaluate this again in 2025.

Diversity in the Board of Directors and Management

As of December 31, 2024, five out of six shareholder-elected board members were male, and one was female (83/17%), and four of the six shareholder-elected members are considered independent (44% of the board).

Three members of the board are employee elected board members out of which two were males, and one was female (67/33%).

In total, the Board of Directors has seven male and two female (78/22%) members.

The Board of Directors remains committed to having international members of the Board. Currently, two shareholder-elected board members are non-Danish.

The 2025 target of having at least 30% of the underrepresented gender on the Board of Directors as well as in management levels is fulfilled for the management group. We are still committed to working towards the target for the Board of Directors.

New targets will be set in 2025.

¹ 2023 figure does not include SCALES, SL Controls and Excellis.

Statement on due diligence

The table provides a mapping of where in our Sustainability Statements we provide information about our due diligence process, including how we apply the main aspects and steps of our due diligence process.

Risk management and internal controls over sustainability reporting

As part of the annual risk assessment performed by the NNIT Group Management in 2024, any identified ESG risks were subsequently assessed by the Board of Directors. As part of Double materiality assessment, NNIT has identified risks related to each of the parameters of Environment, Social and Governance. Please refer to page 47-52 for information on material risks identified.

Risks related to reporting

NNIT's sustainability reporting is susceptible to the risk of material misstatement caused by human error or incomplete data. ESRS aligned accounting principles have been adopted to manage this risk, in addition to external auditing providing limited assurance. Our annual risk management process is designed to manage the risks associated with NNIT's operations. During that process, we also monitor risks related to sustainability reporting. In 2024, the risk management and reporting included risks related to sustainability reporting, governance and compliance reporting.

Successfully Managing E and S Risks

NNIT has comprehensive emergency response plans in place across all geographies and works diligently to ensure sustainable consumption to the extent possible (Please refer to page 24-26 in Risk Management, ESRS 2 GOV-2)

Our enterprise risk management process is part of the Company Performance Management Process and includes the methods and processes used to collect and consolidate a complete risk picture of NNIT. Finance in collaboration with responsible person from quality and security undertakes a process of risk re-evaluation and risk assessment. Risks are evaluated and top 20 risks are presented to NNIT Group Management along with how they can be managed and their mitigating actions. Following, NNIT Group Management report top 10 risks to the Board along with their risk mitigation plan. This process also includes risks related to sustainability and ESG.

Controls over sustainability reporting

Reported data and descriptions in the Sustainability Statements are reviewed and validated by relevant owners of the different functional areas. In connection with the review process, KPI figures are controlled and documentation reviewed. Reviews are carried out in connection with the annual preparation of the Sustainability Statements.

Strategy, business model and value chain

NNIT is a highly specialized IT consultancy focusing on life sciences internationally and the public and private sectors in Denmark. We provide IT and business solutions in Asia, Denmark, Europe and the US. We focus on high complexity industries and thrive in environments where regulatory demands and complexity are high. Our focus is internationally exclusively on the life sciences industry, helping customers digitalize key parts of their value chain.

From the Danish headquarters, we also focus on the public and private sectors. We advise on and develop sustainable digital solutions that serve end-users, customers and employees effectively. The NNIT Group consists of parent company NNIT A/S and subsidiaries including SCALES, Excellis Health Solutions and SL Controls, who together employ over 1,700 people.

1,851m Total revenue. 1,736 Total headcount.

Region breakdown:

• 818 Headcount Region Denmark
• 181 Headcount Region US
• 297 Headcount Region Asia
• 440 Headcount Region Europe

Region: Europe, US and Asia | Region: Europe, US and Asia

Strategy

NNIT's overall aspiration is to make a mark in business and society, bringing digital transformation to life. We want to build a successful business while contributing with our expertise and capabilities towards creating a sustainable future.

NNIT has for many years worked on reducing carbon emissions, including setting Science-Based targets for reducing our carbon footprint. Moving forward, NNIT will continue to develop our sustainability reporting processes for future CSRD reporting.

These initiatives are taken to support the political initiatives, and customer wishes to reduce environmental impact. As a highly specialized consulting company, where the ability to attract the right people to the organization is key to delivering the strategic targets, NNIT have a strong focus on providing good working conditions, treating all employees fairly and respectfully as well as supporting political and societal initiatives and agendas on diversity and inclusion.

2024 represents our first year as a pure IT consultancy, with a complete legal, technical and operational split from our former infrastructure operations. During 2024, we continued our strategical focus on growing in Life Sciences globally and in the Danish public sector.

Business Model

Deploying strategic assets to address business potential and plans → Value creation

Strategic Assets:

• Customer experience & Digital solutions that work & Industry mastery
• Talented people with a business first approach & Superior quality & Domain knowledge

Value Creation:

• Customers
• Employees
• Investors

People: the right people + good work environment = strong business Environment: reduce emissions to support climate targets
Governance: Strong governance to manage risks and operations

For more details on business model and strategy, refer to the Management Review on pages 5-7 and 14, and more information on the Carbon Reduction Plan, see page 54 in E1 Climate Change. For information on material impacts, risks and opportunities and their relationship to NNIT's business model and value chain, refer to SBM-3.

For more details on our value chain, refer to IRO-1 on page 47-49.

Interests and views of stakeholders

Stakeholder engagement plays a crucial role in identifying material issues and serves as the foundation for developing initiatives and solutions that support more sustainable operations. This engagement remains a dynamic process, fostering ongoing dialogue between NNIT and key stakeholders to continuously refine strategies based on the insights gained from these interactions.

Employee engagement and collaboration with their representatives are central to shaping our human resources strategy. Feedback from employees is integrated into the planning and execution of HR initiatives, while consultations with workers' representatives ensure alignment on employment conditions and terms. The Board of Directors, informed by input from across the organization, takes the lead in setting our strategic direction.

To date, no adjustments to our strategy or business model have been deemed necessary because of stakeholder feedback.

There is no formal collection of stakeholder input for NNIT from stakeholders on sustainability matters, however information is derived from NNIT Project teams, sustainability ambassadors (appointed employees), managers and management team as input to NNIT's sustainability committee. The committee process information in regular meetings, and build an understanding of stakeholder views, considering how this relates to the business model and strategy of NNIT.

For more information on stakeholders, refer to IRO-1 on page 48.

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

Double materiality assessment & outcome

Impact, risk and opportunity management

In 2024, NNIT Group conducted its first double materiality assessment (DMA) in accordance with the requirements of the ESRS. This included identifying and objectively scoring impacts, risks, and opportunities (IROs), as a basis for the materiality decision of the sustainability matters, resulting in a double materiality assessment.

Output from the materiality assessment

We have identified our impacts on the environment and society (impact materiality assessment) as well as the sustainability-related risks that we are exposed to (financial materiality assessment). The outcome is aggregated per ESRS topic, showing that E1, S1, S4, and G1 are our material sustainability matters. Sustainability matters have been assessed for materiality not only on a topic level, but also on a sub- and sub-sub topic level. On a sub- and sub-subtopic level, the following matters are deemed material:

NNIT's materiality matrix

[Matrix showing Impact material vs Financial material with following positioning:]

• Double material: E1 Climate change mitigation, S1 Working Conditions
• Impact Material: E1 Energy, S1 Working time, Work-life balance, Health and safety, Training and skills development, S4 Non-discrimination, Access to products and services, G1 Corporate culture
• Financial Material: S1 Gender equality and equal pay for work of equal value, Diversity, G1 Protection of whistleblowers, Corruption and Bribery

Index of sustainability matters

Double material:

• E1: Climate change mitigation, E1-1
• S1: Working Conditions, S1-1

Impact Material:

• E1: Energy, E1-2
• S1: Working time S1-1-2
• S1: Work-life balance, S1-1-7
• S1: Health and safety, S1-1-8
• S1: Training and skills development, S1-2-2
• S4: Non-discrimination, S4-3-1
• S4: Access to products and services, S4-3-2
• G1: Corporate culture, G1-1

Financial Material:

• S1: Gender equality and equal pay for work of equal value, S1-2-1
• S1: Diversity, S1-2-5
• G1: Protection of whistleblowers, G1-2
• G1: Corruption and Bribery, G1-6

Non-material (0): Climate change adaptation, Pollution, Water and marine resources, Biodiversity and ecosystems, Circular economy, Secure Employment (OW), Adequate Wages (OW), Social dialogue (OW), Freedom of Association (OW), Collective bargaining (OW), Employment and inclusion of persons with disabilities (OW), Measures against violence and harassment in the workplace (OW), Other

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

For a full index of all disclosure requirements, refer to appendix III on page 107-109.

Based on our double materiality assessment, the following ESRS topics are material: E1, S1, S4, and G1. The specific disclosure requirements covered in our Sustainability Statements are detailed throughout the relevant sections of this report.