Sustainability Report – update may 2026

SUSTAINABILITY REPORT 1

SUSTAINABILITY REPORT 2023/24 | IDÉ Group

“Sustainability takes forever and that’s the point” William McDonough

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

INTRODUCTION

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis Contact Information

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Through our stakeholder partnerships, we recognize the need to reduce our environmental footprint, empower our communities, and innovate solutions that support global sustainability objectives. The foundation for achieving these aims is high-quality data, which provides us with the best tools for setting goals and measuring our progress. While we do not yet have all the necessary data, we are actively working on finding solutions to gather and analyze this information. By leveraging accurate and reliable data, we can make informed decisions, track our advancements, and ensure transparency in our efforts. This approach not only strengthens our commitment to sustainability but also builds trust with our stakeholders and drives meaningful impact.

Introduction ● Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment

As we move forward, our commitment to sustainability will remain at the core of our mission.

We are inspired by the collective strength of our employees, partners, and stakeholders to drive meaningful change and create lasting value.

Together, we can redefine what it means to be a responsible business and leave a positive legacy for future generations.

Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Leading with Purpose:

REFLECTIONS ON OUR SUSTAINABILITY JOURNEY

Best regards,

Dear reader,

Business Conduct

As we present this year’s sustainability report, I am proud to reflect on the progress we have made and the lessons we have learned on our journey towards the new way of working that follows the EU Green Deal. At IDÉ Group, we believe that sustainability is not just a responsibility, but also an opportunity.

The world around us is evolving rapidly, bringing unprecedented challenges and opportunities.

From climate change and resource scarcity to

Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis Contact Information

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Thank you for your trust, collaboration, and shared vision. We look forward to working alongside you as we continue this important journey

social inequities and technological transformation, the stakes have never been higher. Yet, with these challenges comes the chance to reshape our approach to business, prioritizing resilience, inclusivity, and long-term value creation.

Nina Lauritzen

Over the past year, we have made significant changes in our organization to strengthen our commitment to a more sustainable future.

SUSTAINABILITY REPORT | IDÉ Group

Introduction

“We know where we want to go, but we don’t have all the answers yet”

Message From The Managing Director ● About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

ABOUT THE REPORTING YEAR

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis Contact Information

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As we prepare for the Voluntary Sustainability Reporting Standard for SMEs (VSME), we are committed to disclosing comprehensive information on the social and environmental risks and opportunities we face, as well as the impact of our activities on people and the environment.

We are proud to be a bluesign® SYSTEM PARTNER since 2023 and to have entered into a bluesign® TRADEMARK agreement in 2024. Our new iwear collection, produced under the stringent safety and environmental requirements of bluesign® CRITERIA, exemplifies our commitment to sustainability.

We have dedicated ourselves to understanding the issues we are required to report on in the coming years. At the same time, we have been evaluating and enhancing our operating systems and data collection capabilities to ensure compliance with the new standards.

Our engagement with suppliers has deepened, focusing on product safety and supply chain transparency. By joining Amfori in late 2023, we have gained more control and transparency over our supply chain, utilizing tools and support to manage our operations effectively.

We have established a new Nordic Sustainability Team to intensify our focus on sustainability issues and streamline our operations towards more sustainable business practices across each country.

We have conducted a Double Materiality Assessment and a Scope 3 Carbon Footprint Screening to better understand and mitigate our environmental impact.

Finally, we have been sertified within ISO 45001 in 2024, to further enhance our commitment to occupational health and safety.

IDÉ Group proudly serves some of the largest companies in the Nordic region, further solidifying our position as a trusted and reliable partner in the promotional products industry. We look forward to continuing our journey towards sustainability, driven by innovation, transparency, and a steadfast commitment to making a positive impact.

SUSTAINABILITY REPORT | IDÉ Group

Introduction Message From The Managing Director About The Reporting Year ● About IDÉ Group

ABOUT IDÉ GROUP

Our Approach to sustainability

IDÉ Group is the largest promotional products agency in Norway and a leading player in the European market. Founded in 1987 by Lasse Lauritzen and Morten Pedersen, the company has grown significantly over the years. With its headquarters in the picturesque village of Drøbak, Norway, IDÉ Group operates across Scandinavia under the local company name IDÉ House of Brands in Norway, Denmark, Sweden, Finland, and Iceland.

SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The company offers a comprehensive range of services, from idea generation, design, and concept development to production, warehousing, and distribution.We specialize in profiling, gifts, uniforms, and textile products for B2B partners, providing endless possibilities to communicate our clients' messages effectively.

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

IDÉ House of Brands is known for its commitment to quality and innovation, serving top international clients and participating in major events like the 1994 Olympic Games in Lillehammer and the 2016 IBU Biathlon World Championships. In 2025, we are also delivering all merchandise for the FIS Nordic World Ski Championships. Despite our growth, the company remains a family business, with Lauritzen's family members actively involved in our operations.

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

IDÉ House of Brands proudly serves some of the largest companies in the Nordic region, further solidifying our position as a trusted and reliable partner in the promotional products industry.

Contact Information

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IDÉ Group key numbers in the reporting period were as follows: Turnover 2024: 741 million NOK Employees: 190 FTE Sales offices: 17 Countries: Norway, Denmark, Sweden, Finland and Iceland.

Introduction Message From The Managing Director About The Reporting Year ● About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

IDÉ Group has 17 sales offices, in 5 countries.

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

NORWAY

SWEDEN

Drøbak (HQ) Oslo Trondheim Ålesund Bergen Stavanger Lillehammer Sandefjord

Stockholm Gothenburg Malmö

DENMARK

Reykjavik

FINLAND Espoo

HQ

ICELAND

Silkeborg Copenhagen Kolding Aalborg

Contact Information

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SUSTAINABILITY REPORT | IDÉ Group

Introduction Message From The Managing Director About The Reporting Year ● About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

Nina Lauritzen Owner, Board Member, Managing Director +47 918 79 493 Nina.Lauritzen@idegroup.no

Lasse Lauritzen Owner, Chairman +47 900 35 533 Lasse.Lauritzen@idegroup.no

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

Jon Lasse Lauritzen

COMPANY STRUCTURE AND OWNERSHIP

The Supply Chain

Lise Lauritzen

Nina Lauritzen

100 %

Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Lise Lauritzen Owner, Board member +47 957 72 444 Lise.Lauritzen@idegroup.no

100 %

100 %

Lasse Lauritzen Holding AS 926 943 464

Nina Lauritzen Holding AS 926 943 499

Lise Lauritzen Holding AS 926 943 502

Eierandel

2,2 %

48,9 %

48,9 %

Styringsdel

52,0 %

24,0 %

24,0 %

IDÉ Group AS 925 791 229

Business Conduct

100 %

Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

Lauritzen Eiendom AS 882 719 642

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100 % IDÉ Eiendom AS 980 305 848

100 %

100 %

IDÉ House of Brands AS 942 425 945

IDÉ House of Brands Sweden AB 556531-3326

IDÉ House of Brands AS filial Sverige 502060-6785

IDÉ House of Brands Sweden filial Norge 922 755 345

100 % IDÉ House of Brands Finland 0915398-6

75 % IDÉ House of Brands Denmark 31 48 78 70

50 % IDÉ House of Brands Island 670319-0750

43,70 % House of Print AS 960 051 289

SUSTAINABILITY REPORT | IDÉ Group

Introduction Message From The Managing Director About The Reporting Year ● About IDÉ Group

VISION We create relationships through Product Media with respect for people, society and the environment.

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

BUSINESS IDEA

The Supply Chain

We will assist business and the public sector with ideas that make the company´s profile and values visible through products, digital solutions and concepts.

Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

We aim to be the comprehensive supplier that delivers sustainable solutions – the right product with the right quality, at the right price, and at the right time.

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

Our foundation and core business philosophy is to distinguish ourselves from our competitors by providing more constructive proposals and innovative solutions. Our solutions are based on concrete tools that make the company's profile and values visible.

Contact Information

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SUSTAINABILITY REPORT | IDÉ Group

Introduction

VALUES

Message From The Managing Director About The Reporting Year ● About IDÉ Group

IDÉ Group aims to be a workplace where creativity flourishes, openness is a natural consequence, responsibility is a cornerstone, flexibility meets challenges, and entrustment between us is the very glue that binds our success together.

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

FLEXIBILITY

OPEN

RESPONSIBILITY

CREATIVITY

ENTRUSTMENT

We are flexible and allow for disagreements.

We let finished stories lie.

We cheer for each other.

We share knowledge and experiences, creating a supportive and inclusive work environment.

We are the star in our own tasks. From small details to large projects, we take ownership of what we do with pride and reliability. When we promise, we deliver.

We explore new ideas and contribute to generate new creative solutions.

We show respect and recognition for colleagues’ efforts.

We value diversity and make space for all voices, including the quiet ones.

Contact Information

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SUSTAINABILITY REPORT | IDÉ Group

Our core business is Product Media

Introduction Message From The Managing Director About The Reporting Year ● About IDÉ Group

“We provide our customers with total concepts of high-quality brands and workwear”

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

UNIFORM & COMPANY CLOTHING

The Environment

PROMOTIONAL GIFTS

Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

GIFTS & GIVEAWAYS EXPO & EVENT LARGE FORMAT & POSTERS

The Supply Chain

OFFICE SUPPLIES

Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

FOOD & BEVERAGES

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis Contact Information

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SUSTAINABILITY REPORT 2023/24 | IDÉ Group

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

IDÉ GROUP'S APPROACH TO SUSTAINABILITY

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis Contact Information

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THE BASE FOR OUR SUSTAINABILITY WORK Introduction

We are dedicated to contributing to a sustainable future by aligning our efforts with the United Nations Sustainable Development Goals (SDGs). These goals provide a universal framework for addressing the most pressing global challenges, including poverty, inequality, climate change, environmental degradation, peace, and justice.

Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability ● SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

In this section, we outline the specific SDGs we have chosen to focus on, detailing our commitments, actions, and progress towards achieving these goals. By integrating the SDGs into our core business practices, we aim to create long-term value for our stakeholders and support the broader agenda for sustainable development.

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all We work closely with SOS Children's Villages to contribute to their efforts in securing children worldwide. We have chosen to divide this work into two parts. On one side, we donate a significant amount to SOS Children's Villages every year. On the other side, we utilize our network of customers and partners to actively disseminate information about the work SOS Children's Villages does and facilitate a combination of donation and product promotion.

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all.

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

The company's operations have the potential to exert a significant indirect influence on the working conditions and livelihoods of a considerable number of individuals, albeit in a largely upstream and indirect manner, through the company's supply chain. Consequently, our purchasing practices and supplier collaboration represent a pivotal strategy for achieving this objective. To amplify our impact, we engage closely with organizations and networks that share our commitment to enhancing working conditions and fostering economic growth throughout the supply chain. By leveraging these networks, we can methodically work towards enhancing transparency within our supply chain.

Contact Information

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SUSTAINABILITY REPORT | IDÉ Group

Ensure sustainable consumption and production patterns.

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

As a firm that engages in the production and sale of tangible goods, the selection of suppliers is of paramount importance, given its profound impact on the conditions under which these products are manufactured. To this end, we have established more stringent requirements for our suppliers. This approach not only ensures adherence to forthcoming regulations but also addresses the evolving expectations of our customers. Furthermore, we are committed to integrating the principles of circularity into our business practices. This initiative has been initiated, and subsequent actions are scheduled to occur within the year 2025.

Our Approach to sustainability ● SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment

Take urgent action to combat climate change and its impacts.

Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

In 2024, a comprehensive Double Materiality Assessment was conducted, enabling the identification of the most critical areas within our operations with regard to climate impacts. As a producer and reseller of tangible products, we have identified a strategy to reduce our climate impacts. This strategy involves a meticulous selection process for the items we sell and produce. By promoting and favoring quality brands and suppliers that produce responsibly, with minimal impact on the environment and people, we can assist our customers in making decisions that have the least possible impact. Furthermore, meticulous planning in advance eliminates the necessity for expedited shipping, thereby reducing the utilization of methods with greater environmental impact.

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Strengthen the means of implementation and revitalize the Global Partnership for Sustainable Development.

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

The pursuit of a sustainable future is a collective responsibility, and the alignment of corporate efforts in a unified direction is paramount. Collaboration is paramount; however, each entity must contribute to this collective effort to ensure a rapid and effective transition towards a sustainable future. To this end, we have established collaborative relationships with various organizations and networks. These partnerships are two-fold: they provide us with the opportunity to learn from and receive support from our peers, as well as to share our knowledge and best practices, thereby facilitating the achievement of challenging objectives in an expedited manner.

Contact Information

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SUSTAINABILITY REPORT | IDÉ Group

IDÉ GROUPS SUSTAINABILITY JOURNEY Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability

ESG and sustainability work have been key priorities for us for many years. We have always believed in the strength of collaboration and the value of external evaluation to push us towards higher goals and better results. In 2011, we took a significant step by joining Ethical Trade Norway, a membership that has provided invaluable support in our sustainability efforts.

SDG Goals ● Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

Policy for responsible business conduct and guidelines for suppliers

Environmental Policy

2008

Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

The last years have been the busiest in the field of sustainability work at IDÉ. Please see some of our sustainability highlights since 2021.

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

2016

2019

ESG and Product Quality manager hired

Partner Portal

2025 PPWR Project Carbon footprint scope 1 and 2 Third-party audited

by BDO

2020

Carbon footprint scope 1 and 2 base year

Sustainability & Product Quality Team

To further support and challenge ourselves for even better results, we have joined additional networks and pursued various certifications over the past years. Each of these networks and organizations is described in more detail later in this report.

The Supply Chain

2011

2024

2023 Internal Code of Ethics

CRSD project DMA Scope 3 screening EU Taxonomy

2021 Sustainability Strategy

Sustainability report

New company vision

Right to repair

Carbon credits Thor Heyerdahl Climate Park

2022 The Norwegian Transparency Act

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SUSTAINABILITY REPORT | IDÉ Group

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

HIGHLIGHTS FROM THE 2023 & 2024

Our Approach to sustainability SDG Goals Sustainability Journey ● Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

NORDIC SUSTAINABILITY TEAM

Our team has enabled us to have even greater focus on sustainability issues and streamline IDÉ’s ways of working towards more sustainable business practices in each country.

bluesign® SYSTEM PARTNER & TRADEMARK

- bluesign® SYSTEM PARTNER in 2023 - bluesign® TRADEMARK agreement in 2024 - New iwear collection has been produced under the strict safety and environmental requirements of bluesign® CRITERIA More information about bluesign and iwear collection in page 46 & 47.

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain

SUPPLIER ENGAGEMENT – Deepening the cooperation

Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

- Focus on Product Safety & Supply Chain Transparency More information about our Supply Chain Management in page 34.

AMFORI MEMBER

- We joined amfori late in 2023 to have more control and transparency over our supply chain - Tools and support to map, control and manage More information about amfori in page 45.

ISO 45001

Business Conduct

Certified in Norway, Denmark, Sweden and Finland early 2024.

Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis Contact Information

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SUSTAINABILITY REPORT | IDÉ Group

SUSTAINABILITY STRATEGY

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

IDÉ Group is aware that we might have a negative impact on people, society and the environment.

Therefore, to comply with our company vision, and to ensure those possible impacts and being mitigated and eventually erased, we need to incorporate sustainable thinking in everything we do.

Our Approach to sustainability SDG Goals Sustainability Journey Highlights ● Sustainability Strategy Sustainability Road Map Certifications and Memberships

Although being in the middle of renewing our sustainability strategy, it will not stop us from working towards our previously stated goals. As we have acknowledged our potential to contribute to positive development and continuous improvements throughout our value chain, we have considered our purchasing practices as one of our most impactful tool in our sustainability work.

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Our focus is in continuous improvement We will continue to adapt our own purchasing practices so that we strengthen, and not undermine, the ability of our partners to deliver in accordance with the requirements we set to ensure the respect towards people and planet. This continuous work towards driving change and challenging our partners enables us to offer better choices to our customers in terms of environmental and social responsibility, as well as ensure the compliance with upcoming regulations. This way we all contribute to a more sustainable world, together.

SUSTAINABILITY STRATEGY OBJECTIVES

Business Conduct

Contribute to a more Sustainable world

Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

Help customers make good choices

Secure that IDÉ Group is compliant

Sustainability vision: We create relationships through Product Media with respect for people, society and the environment

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SUSTAINABILITY REPORT | IDÉ Group

SUSTAINABILITY ROAD MAP & KEY TOPICS As we navigate the complexities of the evolving global landscape, we recognize the importance of setting ambitious yet achievable targets. While we are still in the process of gathering all necessary data and have not yet finalized our sustainability goals, we have identified preliminary objectives that will guide our efforts in the interim.

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy ● Sustainability Road Map Certifications and Memberships

Our roadmap for 2050 is designed to address the most pressing environmental, social, and economic challenges, ensuring that we contribute positively to the world around us. Our journey towards 2050 is built on a foundation of continuous improvement and collaboration with our key stakeholders.

By focusing on key areas such as reducing our carbon

footprint, enhancing supply chain transparency, and promoting social equity, we aim to create lasting value for our customers and communities.

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

Sustainability Focus Areas & Key Actions 1. COMPLIANCE - VSME reporting - Data Quality/ Responsible use of data - Upcoming EU Regulations

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2. CARBON FOOTPRINT - Product carbon footprints - Mitigating our own environmental impacts - Carbon compensation

3. PRODUCT & SUPPLY CHAIN TRANSPARENCY - Supplier Mapping - Product Traceability - Human & Employee rights

SUSTAINABILITY REPORT | IDÉ Group

CERTIFICATIONS AND MEMBERSHIPS Since cooperation is the key in changing the world for the better, we have chosen to team up with networks from different fields to make our sustainability work as effective as possible.

Each one of our memberships support our sustainability strategy and gives us tools to focus on our key actions.

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map ● Certifications and Memberships

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

“We believe that the more there are companies like us monitoring the supply chain and requesting for improvements, the quicker the change for better will be.”

Contact Information

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SUSTAINABILITY REPORT | IDÉ Group

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map ● Certifications and Memberships

ISO 9001:2015, ISO 14001:2015, and ISO 45001:2018 are internationally recognized standards that help organizations improve quality, environmental performance, and occupational health and safety.

ISO 9001 focuses on ensuring that organizations consistently deliver products and services that meet customer and regulatory requirements, emphasizing customer satisfaction, continual improvement, and top management involvement. ISO 14001 provides a framework for improving environmental performance through efficient resource use and waste reduction, helping organizations minimize their environmental footprint and comply with relevant legal requirements.

ISO 45001 sets the standard for managing occupational health and safety, aiming to reduce workplace injuries and illnesses, and emphasizes leadership commitment, worker participation, and continual improvement

EcoVadis provides a holistic sustainability rating service that allows companies to evaluate their own and their supply chain's level of social responsibility (CSR). In total, it covers 21 CSR indicators, across four main themes: Environment, Ethics, Labor & Human Rights, and Sustainable Procurement. With the help of EcoVadis rating service we recognize those issues we need to improve, and it helps us to set our targets ever higher.

An EcoVadis Silver rating indicates that a company’s sustainability management system performs above average compared to peers. It places the company in the top 15–25% of assessed companies, demonstrating solid practices in environment, labor and human rights, ethics, and sustainable procurement, with clear progress and structured improvement efforts.

CEMAsys is a leading sustainability management platform and consultancy, specializing in Environmental, Social, and Governance (ESG) solutions. Established in 2007, CEMAsys serves over 800 clients across various industries, including publicly listed companies, private enterprises, and public sector entities in Scandinavia and beyond.

CEMAsys offers a range of services, including data gathering, advanced analysis, strategy development, ESG reporting, and carbon offsetting.

Their cloud-based system allows efficient management and analysis of ESG data, supporting compliance with frameworks like CSRD, GRI, SASB, and TCFD..

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis Contact Information

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By adhering to the guidelines provided by these standards, we are able to consistently deliver flawless products and services to our customers. At the same time, we take proactive measures to minimize our environmental footprint and ensure the health and safety of our employees. This commitment to quality, sustainability, and safety not only enhances our operational efficiency but also builds trust and satisfaction among our stakeholders.

IDÉ have used CEMAsys platform to calculate Scope 1 and 2 (+ some parts of scope 3) carbon footprint, as well as to monitor our suppliers through ESG survey modules in the last years. We have also added our VSME work and Scope 3 carbon footprint in this planform. ​ SUSTAINABILITY REPORT | IDÉ Group

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map ● Certifications and Memberships

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

Ethical Trade Norway is a voluntary, member-based organization and resource center for sustainable trade. As a member, we are committed to actively working with due diligence for responsible business conduct.

We are obligated to conduct an annual due diligence assessment and report on our actions towards ensuring responsible business practices.

The report is public and can be found on our website.

We have been part of this organization since 2011.

bluesign® collaborates closely with bluesign® System Partners' management and procurement teams to exclude materials that pose a threat to human health or the environment. This collaboration ensures that hazardous materials are not present in any stage of the textile production chain, from the fiber, yarn, dyes, and additives to the finished fabric

and product. In addition to this, bluesign® System Partners are committed to minimizing emissions into water, land, and air, as well as the use of resources such as water and electricity, and to ensuring optimal working conditions in factories in terms of health and safety.

Amfori is the world's leading business association for open and sustainable trade. It is committed to a vision where people, the planet, and profit can collaborate, ensuring that trade serves a meaningful purpose by delivering social, environmental, and economic benefits for all stakeholders. Amfori provides its members with solutions to mitigate environmental risks, monitor and improve working conditions, and ensure good governance throughout their supply chain.

We have joined Amfori to enhance our supply chain management and strengthen our collaborative relationships with suppliers. As a member, we benefit from Amfori's expertise, which enables us to make informed decisions regarding actions that promote improvements within the global supply chain. Amfori provides us with the tools necessary to effectively monitor and address any emerging issues that could potentially compromise our commitment to responsible business practices.

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SUSTAINABILITY REPORT | IDÉ Group

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

THE ENVIRONMENT

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

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SUSTAINABILITY REPORT | IDÉ Group

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

ENVIRONMENTAL GOALS

It is our objective to:

“We are committed to reduce our environmental impact and to continuously improve our environmental results.”

● Maintain the integrity of our Restricted

To live by our above stated environmental commitment, we need to reduce, as much as possible, the negative impacts on the environment throughout our entire value chain. This is to be achieved in accordance with the principle of precaution, which requires continuous minimization of emissions of greenhouse gases, local pollution and air quality, noise emissions, as well as the use of harmful chemicals and pesticides. In addition, it is our intention to ensure sustainable extraction and management of water resources, oceans, forests, and land, as well as the conservation of biodiversity.

The Environment

● Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Additionally, we will seek means to achieve sustainable resource management by incorporating the principles of the circular economy in our product development. This entails reducing the amount of waste generated, incorporating the right to repair and promoting recycling and upcycling. Furthermore, we will work systematically to increase both, our employee and supplier awareness on these topics by offering training and self-learning material. Finally, we will include scope 3 monitoring in our carbon footprint calculations.

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

● Comply with and exceed all relevant

regulatory requirements.

Substances List (RSL) and ensure that we, or our suppliers, do not use harmful chemicals in the products we handle.

● Improve continuously and monitor

environmental performances such as GHG emissions, the use of renewable energy, energy efficiency and the phase-out of the use of fossil fuels.

● Improve continuously and reduce

environmental impacts throughout the supply chain.

● Incorporate environmental factors into

business decisions.

These given objectives will be re-evaluated after the final analysis of our double materiality assessment is finished. Following that, we will first update those environmental objectives relevant to our operations and then create a detailed climate roadmap based on the SBTI initiative, aiming first for carbon neutrality and then for zero emissions. This action plan will include detailed and timetabled measures to achieve each target.

The final program of measures will thus be defined after the assessment, but some measures are already in place. One of the most important measures is closer cooperation with partners and monitoring of our supply chain. Together with our suppliers, we are working to identify emission reduction opportunities at the production stage. These include responsible chemical management, promoting renewable energy sources, using recycled and/or organic raw materials, reducing packaging waste and avoiding air freight.

Data Quality Although we have taken multiple steps towards the right direction in the past few years, we have still failed to translate our commitment into measurable actions through which we could have shown and proven our progress in reducing our environmental impact. To be able to show the progress with chosen objectives, a thorough mapping of the current status is first needed.

Then, relevant KPI’s are to be chosen to measure the impacts of the actions over a given time frame.

Reliable data is one of the key elements for enabling this process. That is why we focused our resources in assuring our data quality and measurability so that we are able to start tracking our performance also in actual and verifiable parameters. This data quality project is still ongoing and is estimated to be ready by the end of 2026, early 2027. Once finished, we will be able to map our current status, define the material KPI’s and ensure the adequate quality level of data in a much more precise manner than before.

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SUSTAINABILITY REPORT | IDÉ Group

1. We will incorporate circular economy into our product development.

Our collaboration with bluesign® on our own brand iwear ensures resource-wise & clean production for high quality products that are long-lasting.

Additionally, we have introduced a repair service for our iwear items, promoting the repairability of a textile item and this way extending its life-cycle. For more information on bluesign®, please see page 46.

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

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2. We will raise employee awareness and provide the necessary training.

We organize several internal trainings with the objective of equipping our staff with the skills to promote products and brands that are actively addressing environmental and social issues in their production processes.

The Environment

● Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

3. We will raise our partners' awareness and provide the necessary education.

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

ACTIONS AGAINST PREVIOUSLY SET GOALS While working towards defining more measurable goals, we have held on to our commitment to reduce our impact and improve our environmental results through number of initiatives established to support our previously set goals.

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Here is a list of our goals set in 2023, along with the initiatives supporting each particular goal. In addition to the below mentioned, several others are currently in development, and will be communicated as they are approved by our management.

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We initiate a more in-depth dialogue with our key partners to obtain further information from our supply chain. Our objective is to establish a highly transparent supply chain, a goal that necessitates open communication, mutual support, and educational resources for our partners. We have introduced a new Partner Portal" to enhance connectivity with our partners and facilitate the sharing of crucial information.

4. We report on Scope 1 and Scope 2 emissions and engage in voluntary climate compensation.

We collaborate with TreebyTree to support nature-based climate initiatives. This contribution represents voluntary climate compensation and is not part of official carbon quota or compliance-based offsetting schemes. The initiative is intended as a supplementary measure alongside our emissions reporting and reduction efforts.

5. Through the CSRD project we have conducted, including a Scope 3 screening, we are working to include 11 out of the 15 Scope 3 categories.

Among these, Category 1: Purchased goods and services has been identified as the most significant challenge, particularly due to limitations related to data availability and data quality.

Our ability to identify our environmental footprint is dependent on our partners and suppliers, who are currently not able to provide all the necessary data.

Despite these challenges, we have diligently collected and calculated as much data as possible. The results of this work are presented on pages 30–31.

6. Where possible, we shall use recycled materials and label the products with correct waste management, so that waste that can be recycled is recycled.

The garments in our new iwear collection have a QR code that acts as a simplified digital product passport. By scanning the code, the owner of the garment will receive useful information about the composition of the fabric, our repair service and how to dispose of the garment when it is worn out.

7. We must continuously improve and reduce our negative environmental impact.

The Double Materiality Assessment we underwent during the second half of 2024 helped us identify the operations and actions we need to focus on to mitigate our environmental impact. The final action plan is currently being developed and will be made available once it is finalized.

SUSTAINABILITY REPORT | IDÉ Group

ENVIRONMENTAL POLICY

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

One of our key tasks is reviewing our policy statements, which set the overall guidelines for our business conduct. Our environmental policy has also been reviewed and updated to better comply with our environmental strategy covering our commitments to reduce our GHG emissions in line with the EU Green Deal and the Paris Agreement, to reduce waste and promote sustainability across all business operations.

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment

Our efforts to adjust our data quality is based on these commitments, and we will work towards measuring, monitoring, and reporting our GHG emissions in accordance with VSME and ESRS. As a result, we are anticipating to be able to set clear and measurable GHG and waste reduction targets, including both, short- and long-term goals, with a focus on achieving net-zero emissions by 2040.

Environmental Goals ● Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Our renewed environmental policy provides a useful framework for our employees and partners to promote environmentally conscious decisions and actions. These suggested actions comply with the given environmental standards while also minimize the environmental impacts.

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Here we present some of the topics our renewed Environmental Policy entails.

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Environmental Impact Management

Monitoring and Improvement

● Water Management: Reducing water consumption and ensuring responsible disposal of waste and wastewater. ● Waste Reduction: Minimizing waste generation in accordance with our Waste Management Policy. ● Biodiversity: Protecting ecosystems and biodiversity by avoiding activities that negatively affect natural habitats. ● GHG Emissions Reduction

We are committed to complying with all applicable environmental laws, regulations, and standards, including EU regulations related to GHG emissions and climate-related disclosures.

Therefore, we will implement: ● Energy efficiency measures and transition to renewable energy sources such as solar, wind, and hydroelectric power. ● Reduce emissions in the supply chain by working with suppliers to adopt sustainable practices. ● Offset residual emissions where reduction efforts cannot fully eliminate GHG emissions. ● Continuous Improvement and Innovation We recognize that achieving our environmental goals requires continuous effort and innovation.

Therefore, we will: ● Ensure that all our environmental reporting meets EU standards for transparency, accuracy, and reliability. ● Collaborate with regulatory bodies and thirdparty auditors to maintain full compliance with all environmental and sustainability reporting requirements.

Sustainability Reporting We will regularly report on our environmental management practices and progress towards sustainability goals in our annual sustainability report. Transparent reporting will include all environmental aspects of IDÉ Group's business practices.

Therefore, we will: ● Invest in new technologies and sustainable solutions that help reduce our GHG emissions and overall environmental impact. ● Engage employees at all levels to promote environmental responsibility and sustainability in their daily work. ● Stay informed about emerging environmental regulations, industry best practices, and scientific advancements related to climate change and sustainability, and continuously adapt our strategies as needed.

SUSTAINABILITY REPORT | IDÉ Group

KEY FOCUS: Introduction

CARBON FOOTPRINT

Message From The Managing Director About The Reporting Year About IDÉ Group

We are dedicated to measuring, tracking, and minimizing the environmental impact of our products and operations. Through sustainable practices, we aim to reduce emissions, improve efficiency, and contribute to a healthier planet for future generations.

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

Due to our business model, we acknowledge that most of our carbon footprint derives from our supply chain, and not from our own operations. Therefore, the products that we purchase and sell onwards accumulate most of our footprint and hence play a crucial role in environmental impacts caused by us.

The Environment Environmental Goals Environmental Policy ● Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

To be able to define these key impacts of our operations, we've done a double materiality assessment with our partner in carbon accounting, CEMAsys. Together with them we have started the process of Scope 3 screening, focusing especially on the environmental impacts from Purchased goods and services. This exercise were a challenging task due to the vast product selection we have and the great number of partners we work with. Having said that, we are committed in succeeding in this task with valuable help and support from our partners.

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Although the environmental impacts from our own operations play a rather minor role in a big picture, we still believe that every action counts.

Since 2019, we have undergone a carbon footprint analysis for Scope 1 and 2 in all our operating countries. Through those analyses we have identified various topics, towards which we have then implemented actions to mitigate our impacts.

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For example, we identified fossil fuels used in our company cars to be our biggest source of carbon 26

footprint. This single impact was addressed through a new company car policy accepting only hybrid, or preferably electric cars when new cars are being acquired.

Being situated in 5 different countries and in many different locations from office hotels to self-owned building naturally comes with variable possibilities to receive the data needed, but step-by-step we have taken progress towards better data quality and comparability. We have increased our cross-border cooperation towards synchronising our reporting manners in all countries. This will enable us to broaden our reporting also to Scope 3 emissions from our own operations.

New target setting All the steps we have already taken with our carbon accounting and the actions followed by the analysis, have been leading towards our primary target of minimizing our carbon footprint. Our final goal of carbon neutrality for our own operations has yet been achieved through carbon offsetting, but we will set more specific and stringent environmental targets, which will help us focus our resources to the right set of actions to promote the fastest possible achievement of carbon neutrality.

Furthermore, we have committed to aligning our climate targets with globally recognised standards and frameworks by setting science-based targets through the SBTi. Our SBTi targets will be established in the first half of 2027 and will reflect the initiative’s criteria for near- and long-term emissions reductions.

This commitment entails taking responsibility for significant greenhouse gas emission reductions in line with the latest climate science and international climate goals, including a reduction pathway towards net-zero emissions by 2050. The SBTi framework will serve as a guiding tool in identifying and prioritising effective and credible measures to reduce our climate impact.

“Solving the climate crisis is the greatest and most complex challenge that homo sapiens have ever faced. The main solution, however, is so simple that even a small child can understand it.

We have to stop our emissions of greenhouse gases.”

Greta Thunberg

SUSTAINABILITY REPORT | IDÉ Group

CARBON ACCOUNTING Introduction

Since 2019, we have been collecting data from our 17 offices and accounted for Scope 1 and 2. These scopes represent a negligible portion of IDÉ Group's overall carbon footprint, consistent with the typical profile of companies operating within our sector.

During the fall of 2024, we conducted a thorough Scope 3 screening, which revealed that our data quality is currently inadequate for conducting a comprehensive Scope 3 accounting. The figures you see in the model are therefore not complete.

Message From The Managing Director About The Reporting Year About IDÉ Group

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However, we want to show this model, as well as the model on the next page, to provide clarity around our mapping work. It is also important to us to clarify that the majority of our impact lies in the products we produce, sell and transport.

The Environment Environmental Goals Environmental Policy ● Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

As of today, we have identified the need to obtain reliable data on 11 of the 15 categories within Scope 3, which we have determined to be relevant to our operations.

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

These are: • Purchased goods and services • Capital goods • Fuel & Energy • Upstream Transportation & Distribution • Waste • Business Travel • Employee Commuting • Downstream transportation & distribution • Processing of sold goods • Use of sold products • End of Life treatment of sold products

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The figures in this report reflect approximately 25% of our purchased goods and services in IDÉ Group.

The remaining figures are based on specific segments of our Norwegian operations. We will provide a more detailed and comprehensive Scope 3 footprint analysis in our report for 2025.

“Whether you believe climate change is real or not is besides the point, the bottom line is; we can’t run the risk” Michael Bloomberg

SUSTAINABILITY REPORT | IDÉ Group

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment Environmental Goals Environmental Policy ● Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

CARBON ACCOUNTING, SCOPE 1, 2 & 3

Business Conduct

In 2019, we started our collaboration with CEMAsys to prepare our first climate accounts, focusing on Scope 1 and 2 emissions. We chose to use 2019 and 2020 as base years, as the Covid-19 pandemic significantly affected our activities. This collaboration gave us valuable insight into our direct and indirect emissions and laid the foundation for our further work on sustainability.

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During the process, we faced several challenges.

Firstly, collecting accurate data from different departments and sources was demanding, especially given the limitations imposed by the pandemic.

Secondly, it was a challenge to ensure that all data was consistent and reliable. We also had to adapt to new reporting standards and understand the complexity of climate accounting.

Now, our goal is to expand our climate accounting to include Scope 3 emissions. By mapping our entire carbon footprint, we want to gain a holistic understanding of our environmental impact. This knowledge will enable us to set concrete and measurable reduction targets, thereby contributing to a more sustainable future.

SUSTAINABILITY REPORT | IDÉ Group

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability

Why CEMAsys

SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

● CEMAsys Carbon Footprint module provides us

with tools to calculate our carbon footprint and monitor the results. We fill in the values twice a year and publish the results annually.

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint ● Key Partnership: CEMAsys and Treebytree

● CEMAsys Supply Chain module helps us, for

example, to monitor the progress of our suppliers in different areas. For example, we can rank our suppliers according to their progress on environmental issues, and thus focus on those that need more help than others.

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

KEY PARTNERSHIP

CEMAsys

CEMAsys is a leading sustainability consultancy specializing in Environmental, Social, and Governance (ESG) solutions. Since its establishment in 2007, CEMAsys has been a leading provider of climate change and sustainability consulting in the Nordics.

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

We currently use our partner CEMAsys' platform as a monitoring tool for our sustainability work.

This platform provides various tools to manage and monitor our sustainability work.

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For our environmental work, we currently use the Carbon Footprint and Supply Chain modules of the platform

● Cooperation with CEMAsys provides us effective

tools that support our commitment to continuously improve our environmental performance, and is well in line with our chosen UN SDGs: 12, 13 & 17 ​

In addition to utilizing the CEMAsys platform, we are exploring opportunities to integrate environmental emissions data into our ERP system. Our objective is to integrate environmental objectives into all decision-making and to monitor their implementation at a more detailed level.

SUSTAINABILITY REPORT | IDÉ Group

KEY PARTNERSHIP Introduction

TREEBYTREE

Message From The Managing Director About The Reporting Year About IDÉ Group

Treebytree is a green impact tech platform that helps businesses restore nature by growing forests and gifting trees. Their Green Impact Platform allows companies to track and share their environmental impact in real-time. They partner with organizations like Justdiggit to ensure genuine and impactful reforestation projects. Businesses can start company forests, gift trees, and integrate tree gifting into their e-commerce platforms. Treebytree's mission is to make a lasting green impact by restoring nature and fostering sustainability within organizations and communities.

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint ● Key Partnership: CEMAsys and Treebytree

“Reversing deforestation is complicated; planting trees is simple”

IDÉ Group partnered up with Treebytree in 2023, but it is in 2024 that we have started to build our company forest and in 2025 we will take strategic steps towards helping this forest grow. Growing the size of our forest helps us to compensate our carbon footprint.

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

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SUSTAINABILITY REPORT | IDÉ Group

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

THE SUPPLY CHAIN

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

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SUSTAINABILITY REPORT | IDÉ Group

OUR PURCHASING PRACTICES Introduction

IDÉ Group strives to have long-term relationships with contract partners, which include brand suppliers, agents and manufacturers. We have a wide range of products and services, which means that we have many different type of partners.

Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability

We divide our purchasing types in four different categories:

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Fully/partially owned production includes our own printing facility in Drøbak and House of Print AS at Sofiemyr, Norway.

The Environment

Purchases directly from the manufacturer include the production we do custom-made from scratch, and where we are the importer and thus bear the responsibility of a manufacturer. This includes two different ways of placing orders, either communicating directly with a factory, or through a trader, representing multiple factories. This kind of custom-made production we call Special Production, and it is defined as modification of standard products, or newly developed products. If a standard product is modified in shape, color or choice of material, it falls under the category of special production.

Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain

● Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Purchases via agents/ intermediaries/ importers/ brand suppliers include those products that are manufactured and/or imported to the EU by a contract partner. We buy these products and decorate them with customer logos before they are distributed to our customers.

Other purchases applies to warehousing, design work, packaging jobs and operation of web shops.

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Fully/partially owned production

Purchases directly from the manufacturer

Purchases via agents/ intermediaries/ importers/ brand suppliers

Our company's commitment is especially significant for the 15% of products that we import and manufacture. To that end, we are allocating additional resources to the development of robust systems and data. These systems and data will enable us to ensure optimal conditions and quality for these productions.

Contact Information

Other purchases 32

SUSTAINABILITY REPORT | IDÉ Group

PARTNER LOYALTY Introduction

Using suppliers that we do not already know or identify with poses a significant risk to our producer responsibility and our commitment to caring for people, society and the environment. To ensure optimal control of our supply chain, we have set a target of 90% for partner loyalty. This means that 90% of our all purchases should be made through partners we have signed a cooperation agreement with. The remaining 10% may include catering,

Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment

purchases for office operations, warehouse rentals, specific brands requested by customers, etc.

In 2024, our partner loyalty per country was as follows:

In 2024, we had written cooperation agreements with 231 contract partners. We signed 11 new agreements and discontinued collaboration with 8 suppliers.

We follow the level of partner loyalty throughout the year and investigate the numbers by country in more detail after each fiscal year.

Norway: Sweden: Denmark: Finland: TOTAL:

94.32% 84.92% 66.37% 80,09% 81,42

Percentage of the company´s suppliers who have accepted Supplier Code of Conduct

Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

“We do our outmost to meet fundamental responsibilities in the areas of human rights and decent working conditions”

The Supply Chain Our Purchasing Practices ● Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

We consider it very important to demonstrate to our customers and contract partners that we respect the various national legal requirements, as well as international organizations' views on basic human rights and decent working conditions. Our guidelines for business partners are part of the written agreement and are reviewed when the contract is signed.

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Our collaboration agreements are ongoing. They are updated and re-signed in the event of major changes to the terms and conditions. Supplier guidelines

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33

were implemented in the co-operation agreements in 2019. A new, updated agreement template was drawn up in 2022, which was implemented on an ongoing basis in 2023. In this agreement template, the point on sustainable business practices was raised to point no. 2. This serves as a visible proof of IDÉ House of Brands' commitment to sustainable business practices that respect people, society and the environment.

We recognize that our level of impact often starts with information and awareness. When selecting new

partners or selecting products from the selection of our contractual partners, their own work on sustainable business practices is weighed heavily.

Working closely together with our suppliers, we encourage, support and guide where we can, to achieve better transparency throughout the supply chain. This way we can work together towards higher level of product safety and more sustainable and responsible production methods with less impacts on people and planet.

SUSTAINABILITY REPORT | IDÉ Group

GEOGRAPHICAL SPREAD OF OUR PARTNERS “We strive for long term relationships with our partners. We believe that togetherness can make a difference.”

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability

22

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4

2

4 28

3 2

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

13

10

16

15 2

2

24

11

2 3

3

The Supply Chain Our Purchasing Practices ● Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

2 2

3 4

3

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6 2 “We challenge our partners to adapt their own business, so it does not harm people, society and the environment”

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SUSTAINABILITY REPORT | IDÉ Group

DUE DILIGENCE Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

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IDÉ Group strives to have a sustainable business practice that respects people, animals, society and the environment

If any activities cause harm, they must be stopped and remedied. Suppliers responsible for negative impacts must take steps to mitigate them.

As a member of Ethical Trade Norway, we are dedicated to sustainable business practices through active due diligence. This means we take a riskbased approach to protect people, society, and the environment in our operations and supply chain.

We expect the same from our suppliers and partners.

Responsibilities

IDÉ Group, along with its partners and suppliers, must:

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

● Conduct risk assessments to identify potential

negative impacts on people, animals, society, and the environment. ● Take actions to stop, prevent, and reduce these impacts. ● Monitor and evaluate the effectiveness of these actions. ● Communicate measures to those affected.

The Supply Chain Our Purchasing Practices Partner Loyalty ● Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

As a member of Ethical Trade Norway we are obliged to report annually over our work on due diligence. Ethical Trade Norway's principles for sustainable business practices cover the areas of employment, human rights, environment/climate, anti-corruption and animal welfare, and the report we issue every year provides transparency and explains in more detail how we work with due diligence in line with the UNGP and OECD guidelines.

The report also fulfills

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The Board and the CEO both formally bear responsibility for due diligence related to sustainable business practices. However, the operational responsibility for these practices is shared between the sustainability management and the Compliance & CSRD team, which is led by Project Lead CSRD. The Compliance & CSRD team is responsible for the majority of the executive work, while the Head of Sustainability and Product Quality is responsible for the day-to-day operation of due diligence and reports to Project Lead CSRD, who in turn reports to the CFO. The half-yearly reports, which serve as the primary means of communication, are subject to approval by the CEO. The composition of the sustainability management team includes the General Manager, the Nordic Sales Manager, the CEO in Sweden, the Project Lead CSRD, and the Head of Sustainability and Product Quality.

our due diligence obligation against the Norwegian Transparency Act. In addition to using the ETN report for auditing our due diligence work, we also use CEMAsys Supply Chain Control to investigate the findings of the report in more depth and on a supplier level. This enables us to identify those partners that hold a greater risk in their supply chain and guides us to use our resources and give support more on those particular

partners. Special focus is given to the partners that produce special production orders, of which IDÉ Group has the manufacturing responsibility. Using amfori platform and tools to map the supply chains of these partners gives us a better view on their status in relation to measures carried out for social and environmental responsibility, and thus we have the ability to address any rising topics and work together for improvements.

SUSTAINABILITY REPORT | IDÉ Group

DUE DILIGENCE: THE PROCESS

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

The EHN report is based on the UN Guiding Principles on Business and Human Rights and the OECD model for Due Diligence for Responsible Business Conduct.

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The model has six steps that describe how companies can work for more responsible and sustainable business practice. However, being good at due diligence does not mean no negative impact on people, planet and the society. It means that the company is open and honest about challenges faced and shows how this is managed in the best possible way in collaboration with its stakeholders.

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty ● Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

The process of Mapping & Identifying our Risks In connection with our CSRD project, we carried out a comprehensive mapping of our contractual partners and categorised them according to their position in the supply chain. Based on this mapping, turnover, country of origin and product categories, we assessed which contract partners and which product categories pose the greatest risk. Risks associated with these contract partners and categories have been subject to further mapping and prioritization, with a first focus on our special production.

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis Contact Information

36

This comprehensive exercise, combining both the ETN risk tool and the Double Materiality Analysis, helped us to identify and prioritise those areas that require our immediate action in terms of our impact management. Thus, the findings assessed as both financially and consequentially significant in our Double Materiality Analysis have been defined as our focus areas on our due diligence work, following the framework of CSRD reporting standards.

These areas of prioritization are: ● ESRS S2: Employees in the value chain ● ESRS S1: Own workforce ● ESRS E1: Climate change ● ESRS G1: Business ethics ● ESRS E2: Pollution

SUSTAINABILITY REPORT | IDÉ Group

Salient risk

Related topic

Geography

Forced labour

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

PRIORITIZED FINDINGS FROM OUR DUE DILIGENCE ASSESSMENT

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We are aware that our industry is very complex, and the supply chains have traditionally been very long and opaque. This should still not prevent us in our aims for better control and understanding of the circumstances our products are being made in, and thus we need to do our part and help our partners in stopping, preventing and mitigating both the risks and the impacts.

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain

Our prioritized risk areas found below are defined based on the risk of negative impact in relation to geography, production and our own impact.

Prioritizing one or more risk areas based on severity does not mean that some risks are more important than others. Mapping and prioritization is a continuous process, and the focus shifts based on the materiality on a given time frame and business involvement.

Our Purchasing Practices Partner Loyalty ● Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

ESRS S2 Workers in the supply chain Working conditions.

Other work-related rights – Child labour, forced labour.

ESRS G1 Business Ethics Corruption and bribery Managing relationships with suppliers, including payment practices.

Corruption Animal Welfare

ESRS E1 Climate change Climate change mitigation Adaptation to climate change

Environment Grenhouse gas emissions Energy Waste Water Use of materials

ESRS S1 Own workforce Equal treatment and equal opportunities for all Training, skills and development Employment and inclusion of persons with disabilities ESRS E2 Pollution Substances of very high concern.

Contamination of water.

Contamination of the soil.

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37

Trade unions and collective bargaining Child Labour Discrimination Health, safety and the environment Wages Working hours Regular employments

Trade unions and collective bargaining Working conditions

Environment Emissions Waste Water Material use

Bangladesh China Turkey

Bangladesh China Turkey

Globally

Denmark Finland, Norway Sweden

Bangladesh China Turkey

SUSTAINABILITY REPORT | IDÉ Group

Social responsibility within the supply chain:

EMPLOYEES IN THE SUPPLY CHAIN

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

RISK AREAS: Labour-related rights, Child labour, Forced labour

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

OVERALL OBJECTIVE: Ensure fair and safe working conditions for all workers in the supply chain. This means protecting workers' rights, promoting their welfare and ensuring that all contractual partners comply with ethical and legal standards.

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

GOALS FOR 2023/2024: ● Ensuring that no child or forced labor occurs in the

factories we use for our special production orders.

● Joining amfori to add more expertise and learn

The Supply Chain

best practices for supply chain control

Our Purchasing Practices Partner Loyalty Due Diligence ● Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

● Finding new European based partners and thus

moving production closer and to less risky countries.

STATUS: ● We have established and implemented clear

policies prohibiting child labour and forced labour throughout our supply chain. These policies are in line with international standards such as the ILO Conventions.

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

● We joined amfori late 2023 and the year 2024 was

spent mapping our contractual partners and supply chain on the amfori platform, as well as familiarising ourselves with the tools and guidance amfori offers for supplier engagement, monitoring and overall supply chain management.

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NEW GOALS: ● Having mapped and connected with all contract

partners on the amfori platform by the end of 2025 to be able to compare and assess all our suppliers holistically in terms of social and environmental responsibility, based on more reliable information than before.

● As a member of amfori, we have the opportunity

to use third-party audits to objectively assess the working conditions of our partners, especially those operating in countries with high risk of human rights and decent work violations. These audits provide us with valuable insights and help us identify areas in need of improvement.

● We plan to conduct regular meetings and

dialogues with our contract partners to discuss their working conditions and this way ensure they understand and follow our Code of Conduct

● We will continue conducting regular ESG surveys

using CEMAsys Supply Chain Control, focusing on the partners posing the highest risk

● Setting stricter and more concrete requirements

against the circumstances our special production orders are being produced in

● Better accessibility for whistleblowing channels

through different means

By gaining a complete overview of our contractual partners, we will be able to implement more effective and targeted measures to promote responsible business conduct within our supply chain. This involves setting clear expectations and requirements for our suppliers, as well as following up and supporting them in their efforts to improve working conditions in their supply chain.

Furthermore, this insight will enable us to identify and prioritise the areas that require immediate action, thus ensuring that we can respond quickly to any challenges that arise.

SUSTAINABILITY REPORT | IDÉ Group

Environmental responsibility within the supply chain:

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

POLLUTION

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

RISK AREAS: Substances of very high concern, Contamination of water, Contamination of the soil OVERALL OBJECTIVE: IDÉ House of Brands aims to minimise the company's negative impact on air, water and soil by implementing effective measures to prevent, control and reduce pollution.

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

AREAS TO LOOK INTO :

The Supply Chain

● IDÉ House of Brands recognises its contribution to

Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain ● Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

indirect emissions through the production methods and raw materials used in its supply chain and hence acknowledges its crucial role in mitigating the impacts through close cooperation with its partners.

● Inadequate waste management can lead to soil

and water pollution, including both production waste and hazardous waste that is not treated properly.

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

● Products that are not designed for reuse or

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● In 2024, we signed the bluesign® trademark

● Identify and monitor sources of pollution: Map

● All new iwear styles are bluesign® PRODUCTS

● Based on the findings of the DMA, IDÉ House of

agreement. This means that IDÉHouse of Brands is committed to following the strict environmental and safety standards of the bluesign® system.

● We have completed a CSRD project with a DMA

process, which has provided us with information on the material topics that are critical to our business, including ESRS E2 ‘Pollution’

NEW GOALS:

recycling contribute to increased waste and pollution, especially products that contain hazardous substances or have a short lifespan.

● Based on the findings of the DMA, we will develop

● Road transport activities contribute to air pollution

training program: Ensure that all employees are aware of the company's environmental goals and have the necessary training to help reduce pollution.

through emissions of greenhouse gases and other pollutants from vehicles

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STATUS:

pollution.

● Engage and educate employees via internal

all potential sources of pollution in the company's activities and monitor emissions regularly to ensure they stay within legal limits.

Brands will develop specific measures and targets to reduce our negative impact on air, water and soil. This will include actions such as switching to less harmful materials, using more environmentally friendly transportation, improved waste management, etc. The ultimate goal is to integrate sustainable practices into all parts of the business, from the choice of raw material to the energy used for production and the way chemicals are being handled and the way the products are being shipped.

SUSTAINABILITY REPORT | IDÉ Group

KEY FOCUS: OUR HIGH FIVE TOOL FOR PROMOTING TRANCPARENCY

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

The "Stop and Think Model" is a fivestep process that helps our staff to make well-considered, sustainable choices when selecting their suggestions for their customers.

The goal of this tool is to ensure that the chosen promotional solution has minimal negative impact on people, society, and the environment.

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‘The High Five’ i.e. the 5 principles for responsible business conduct:

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

TARGET GROUP ● What does the customer want to

achieve?

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution ● Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

● Who are they trying to reach?

Business Conduct

RISK ASSESSMENT - Stop and think!

● Does the product fit the target

audience and communicate the desired message?

● Does the product have practical value

for the target audience?

Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

● Does the choice of product have a

Contact Information

● Are there any requirements for test-

negative impact on people, society or the environment?

● How can we stop, prevent and reduce

such impact? Do we have better or safer options?

LIFE CYCLE ● What kind of materials should the

product be made of?

● Can we use sustainable and/ or

recycled materials?

LIFE CYCLE RISK ASSESSMENT

MANUFACTURER

● Is the product long-lasting? ● Is it recyclable or can it be

upcycled or downcycled?

ENVIRONMENT

MANUFACTURER ● Is the manufacturer a contract

partner?

● What kind of impacts does the choice

of a supplier have on people, society or the environment?

TARGET GROUP

● How transparent is the supply chain? ● Has the factory been audited?

ENVIRONMENT ● Which impacts does the chosen

product have on the environment?

● How can we mitigate the impact? ● Are the production processes and/ or

raw materials certified?

● What is the least harmful shipping

method?What is the packaging material used?

ing and/or labeling of the product?

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SUSTAINABILITY REPORT | IDÉ Group

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

KEY PARTNERSHIP

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

ETHICAL TRADE NORWAY IDÉ House of Brands has maintained a membership with Ethical Trade Norway for 13 years. During this time, we have established a sustainability management team that meets monthly, as well as a dedicated sustainability team that focuses exclusively on sustainability and product quality. Through systematic efforts guided by Ethical Trading Norway's guidelines and our proprietary experience, we ensure the effectiveness of our sustainability initiatives.

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool ● Key Partnership: ETN , amfori and bluesign® iwear

Our commitment to sustainability is unwavering and firmly embedded in our business strategy. We are encouraged by the significant progress our entire industry has made in recent years, and we aspire to be among the leading players in our field. We believe that we have taken significant and appropriate steps in recent years, and that we are on the right track. Our strategic and systematic approach, both internally and externally, has evolved from a response to requests for 'environmentally friendly products' to a proactive driver of improvement, encompassing our manufacturing processes, product traceability, and overall business practices. This transformation has been substantial, and we are committed to continuing it through our systematic and targeted efforts, with a focus on diligence at all levels of the supply chain and in our customer guidance.

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis Contact Information

41

Why Ethical Trade Norway ● Being able to write and deliver a report built

according to OECD model gives us a systematic way to show what we are focusing on, which measures and processes we are taking, and which results we have achieved.

● Promotes Sustainable Business Practices:

Membership in Ethical Trade Norway helps companies adopt and promote sustainable business practices throughout their supply chains. This commitment ensures that trade contributes to safeguarding human and workers' rights, society, and the environment1.

● Access to Resources and Support: Members

● Enhanced Collaboration and Networking:

Being part of Ethical Trade Norway provides opportunities to collaborate with other businesses, organizations, and public entities.

This multi-stakeholder approach enables members to collectively address complex issues that cannot be tackled alone, fostering a community of shared learning and improvement

● Being a member of ETN supports our

commitment to offer product media solutions that respect people, society and the environment, and is well in line with our chosen UN SDGs: 8, 12, 13 & 17 ​

receive individual advice, support, and access to a wide range of courses, resources, and tools.

● This support helps companies effectively

implement ethical trade practices and continuously improve their sustainability efforts1.

SUSTAINABILITY REPORT | IDÉ Group

SUPPLY CHAIN TRANSPARENCY LOCAL PRESENCE

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

RESPONSIBLE BUSINESS CONDUCT COMPLIANCE

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

RESPECT TO PEOPLE AND PLANET

KEY PARTNERSHIP

The Environment

AMFORI

considered as business secrets, and transparency has not been a common practice. This poses even more responsibility on our shoulders to lead by example and invite all actors in the industry to join the movement.

Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain

If succeeding in our challenging task , by the end of the year 2025, we will be able to holistically compare and assess all our suppliers in terms of social and environmental responsibility based on more trustworthy information than before.

This will help us in defining the most urgent topics to be addressed in our supply chain to best influence our commitment for mitigating our negative impacts towards people and planet through our operations.

Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool ● Key Partnership: ETN , amfori and bluesign® iwear

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

Traditionally amfori has been known for their work for protection of worker’s rights, i.e. amfori BSCI. For the past few years amfori has additionally offered a solution for improving also the environmental performance within the value chain, amfori BEPI. IDÉ has committed to promote both of these measures throughout our supply chain.

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We joined amfori in late 2023 to have better control and more tools for improving our supply chain performance towards less negative impacts on people and planet. During 2024 we have used time in mapping our partners and supply chain on the amfori platform and getting familiar with the tools and guidance they offer for supplier engagement, surveillance and overall supply chain management.

Having over 200 contract suppliers, each of which most often have more than one manufacturer they work with, the number of partners to be mapped and linked with, is massive, and hence, requires adequate resources and time.

Acknowledging this, we have set a target to move forward in stages, first prioritizing our key partners, but with a final goal to have all our contract suppliers mapped and linked by the end of the year 2025. This will of course require our partners’ support and willingness to disclose all the needed information, and in some cases may be considered difficult in an industry where sourcing contacts have been

Why Amfori ● Together with other amfori members we have

more power to strive for responsible business practices throughout the supply chain; the voice is louder the more there are those that speak out.

● With the help of Amfori, we have the ability to offer

on-site support and presence in areas that require closer attendance.

● Amfori sets standards according to which we

evaluate our suppliers and pushes us to strive for continuous improvements in our supply chain in terms of social and environmental responsibility.​

● With the help of amfori tools and guidance we

ensure our compliance towards EU’s legislative & regulatory change, especially in the apparel & textile category​

● Being a member of Amfori supports our

commitment to offer product media solutions that respect people, society and the environment, and is well in line with our chosen UN SDGs: 8, 12, 13 & 17.​

SUSTAINABILITY REPORT | IDÉ Group

ENVIROMENTAL IMPACT

Introduction

HIGH STANDARDS

Message From The Managing Director About The Reporting Year About IDÉ Group

CLEAN & SAFE-TO-WEAR ITEMS BEST PARCTICES

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CONTINUOUS IMPROVEMENT

Why bluesign® ● bluesign® SYSTEM gives us tools and support to

take full control and custody of our supply chain in terms of environmental impact​.

● Shifting the materials and production processes of

The Environment

KEY PARTNERSHIP

Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

bluesign®

Bluesign® is a full-service solutions system, which aims for sustainable, environmentally friendly and resource-saving textile production with a focus on sustainable chemistry.

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool ● Key Partnership: ETN , amfori and bluesign® iwear

Our journey with bluesign® started in 2023 when we became a bluesign® SYSTEM PARTNER. To become a partner, we had to pass a thorough assessment, where bluesign® evaluated our strategy and actions in relation to supply chain and chemical management as well as our efforts of embedding sustainability throughout the company’s operations. Following the assessment bluesign® did a GAP analysis, which provided us a clear step-by-step process for needed improvements to comply with the requirements stated for a SYSTEM PARTNER. By becoming a bluesign® SYSTEM PARTNER we commit to continuously improve sustainable practices

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

in the supply chain and operations across our organization and provide proof of improvements to bluesign®.

After we had closed the required gaps and streamlined our sustainability practices throughout the organization, we became the first promotional products company in the world to be approved to produce bluesign® PRODUCTS, hence the new iwear collection. This milestone underlies our aims to lead by example in the industry.

Being a bluesign® SYSTEM PARTNER shows our commitment to sustainable manufacturing and responsible chemical management in our supply chain. We have witnessed some of our partners following our example, and together, we’re setting a new benchmark for the entire industry.

our own brand iwear to bluesign SYSTEM PARTNERS, we are effectively reducing our own environmental impact since bluesign® sets high requirements e.g. on chemical, water and energy use on production sites and material providers​.

● bluesign® pushes us to set higher standards for all

our suppliers & this way increase product safety throughout our product selection​.

● being part of bluesign® network gives us access

to industry’s best practices and prepares us for EU’s legislative & regulatory change in the apparel & textile category​.

● Cooperation with bluesign® supports our

commitment to continuously improve our environmental performance, and is well in line with our chosen UN SDGs: 8, 12, 13 & 17 ​

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SUSTAINABILITY REPORT | IDÉ Group

iwear Introduction

iwear is a premium B2B sports and leisure brand founded by IDÉ in 2007. The collection encompasses technical clothing for indoor and outdoor sporting activities and casual lifestyle, along with accessories such as backpacks, headbands, and hats.

Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The iwear brand is well-known for its minimalist and functional designs, and it is now taking additional steps to ensure that its products are made using clean and responsible textile production methods.

Beginning with the Spring/Summer 2024 collection, all items are produced using bluesign® APPROVED materials, and all items from the Autumn/Winter collection onward bear the bluesign® PRODUCT label. This ensures that all new iwear articles are 100% clean and safe to wear, and have been produced responsibly, with minimal impact on the environment and people.

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® ● iwear

IDÉ House of Brands has proudly become the first promotional products company in the world to be certified to produce bluesign® PRODUCTS. By introducing bluesign® PRODUCTS and integrating bluesign® APPROVED fabrics into our iwear collection, we are strongly demonstrating that responsible production and high-quality products can go handin-hand. By adhering to the most stringent standards in the textile manufacturing industry, our work with the iwear collection has reinforced our commitment to implementing these principles and working methods across our entire supply chain, irrespective of the product category.

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

The iwear collection is our company's flagship initiative, spearheading the transformation of the textile industry towards more sustainable practices.

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SUSTAINABILITY REPORT | IDÉ Group

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

BUSINESS CONDUCT

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis Contact Information

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SUSTAINABILITY REPORT | IDÉ Group

POLICY FOR RESPONSIBLE BUSINESS CONDUCT

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

IDÉ Group recognizes that its business practices have the capacity to exert a detrimental effect on individuals, society, and the environment. Concurrently, there is an opportunity to contribute to positive developments in the supply chain.

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

To that end, we have developed a set of principles and criteria for our own business operations, which are documented in our Policy for Responsible Business Conduct. This includes our Supplier Code of Conduct and our Code of Ethics, forming the foundation for our sustainability initiatives, including those pertaining to the supply chain.

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Please find below some key takeaways from the Policy document. As we continuously strive to enhance our policies and practices whenever appropriate, our policies are being reviewed annually and updated accordingly if found necessary.

Business Conduct

● Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

Requirements for partners, suppliers, and conditions in the supply chain It is expected that suppliers and partners will work purposefully and systematically to comply with the guidelines for suppliers, which include signing the Code of Conduct. Suppliers are thus expected to: ● Comply with our policy for responsible business

conduct, including the Code of Conduct.

● It is recommended that the Policy for

● Upon request from IDÉ Group, be able to

document how they and any subcontractors work to comply with the Code.

Responsible Business Conduct and Supplier Code of Conduct, or an equivalent policy, is shared with Tier 1 suppliers.

● Have a system in place to handle complaints

● Conduct due diligence for responsible business

● Avoid trading with partners that operate in

conduct. This entails conducting risk assessments to identify potential negative impacts on people, society, and the environment and to stop, prevent, and reduce such impacts. The measures taken must be monitored and their effect evaluated.

The actions taken must be communicated to those affected by your actions. If the supplier is responsible for the negative impact/damage, they are responsible for remediating it.

related to human rights, labor rights, the environment, and corruption.

countries where there is a trade boycott imposed by the UN and/or Norwegian authorities.

Should the partner or supplier fail to demonstrate a willingness or ability to comply with the Policy for responsible business conduct and supplier Code of Conduct, despite repeated requests from IDÉ Group, the contract may be terminated.

● Demonstrate a willingness and ability to

continuously improve for people, society, and the environment through collaboration.

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SUSTAINABILITY REPORT | IDÉ Group

Due Diligence It is the responsibility of IDÉ Group, its partners, and suppliers to conduct due diligence for responsible business conduct. This involves the implementation of risk assessments to identify potential negative impacts on people, society, and the environment, with the objective of stopping, preventing, and reducing such impacts. The actions taken should be monitored and the impact evaluated. The measures should be communicated to those affected by the activities. In the event that the activities are found to be causing or contributing to a negative impact on people, society, or the environment, the activities must be stopped and remedied. If the supplier is found to be responsible for the negative impact, the supplier is obliged to implement measures to mitigate it.

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

Responsible purchasing practices

Should IDÉ Group request an assessment of subcontractors' compliance with this document, the supplier is obliged to provide the names and contact details of the subcontractors in question.

Supplier development and partnership In dialogue with partners and suppliers, we will, if necessary, consider contributing relevant skills development or resources that enable them to comply with IDE House of Brand's requirements for transparency on environmental impact, human rights, and decent working conditions in the supply chain. This will serve to establish a foundation for a good and long-term collaboration with partners and suppliers who demonstrate a particular willingness and ability to work with positive development for people, society, and the environment in the supply chain.

At IDÉ Group, we consider responsible sourcing to be one of the most important tools for responsible business. Our objective is to adapt our purchasing practices in a way that strengthens, rather than undermines, suppliers' ability to deliver on our requirements related to people, society, and the environment. We strive to establish lasting partner relationships with suppliers who demonstrate a willingness and ability to create positive development in the supply chain.

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Business Conduct

Expected follow-up and guidance by IDÉ Group

● Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

In accordance with the request of IDÉ Group, the supplier is obliged to demonstrate how they and any subcontractors work to comply with the Policy for responsible business conduct and supplier Code of Conduct. This can be achieved through follow-up meetings and/or mapping of conditions in the supply chain.

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47

SUSTAINABILITY REPORT | IDÉ Group

SUPPLIER CODE OF CONDUCT

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

We expect our partners to work focused and systematically to comply with our guidelines for suppliers, hereunder our Code of Conduct, that covers fundamental requirements on human rights, labor rights, anti-corruption, animal welfare and the environment.

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

These principles for responsible business conduct are based on UN and ILO conventions and provide minimum, not maximum standards. The relevant legal framework at the place of production shall be respected.

Where national laws and regulations address the same subjects as these guidelines, the most stringent shall apply.

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

IDÉ’s Principles For Responsible Business Conduct, i.e.

Supplier Code Of Conduct covers the following 13 topics: 1. Forced and compulsory labor (ILO Conventions Nos. 29 and 105) 2. Union Rights and the Right to Collective Bargaining (ILO Conventions Nos. 87, 98, 135 and 154) 3. Child Labor (UN Convention on the Rights of the Child) (ILO Conventions Nos. 138, 182 and 79, and ILO Recommendation No. 146) 4. Discrimination (ILO Conventions Nos. 100 and 111 and the UN Convention on Discrimination Against Women) 5. Harsh or Inhumane Treatment (UN Covenant on Civil and Political Rights, Art. 7) 6. Health and Safety (ILO Convention No. 155 and ILO Recommendation No. 164) 7. Wages and fair remuneration (ILO Convention No. 131) 8. Working Hours (ILO Convention No. 1 and 14) 9. Regular Employment (ILO Convention No. 95, 158, 175, 177 and 181) 10. Marginalized Populations (UN Covenant on Civil and Political Rights, art. 1 and 2)

Business Conduct Responsible Business Policy ● Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

11. Environment 12. Corruption 13. Animal welfare

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SUSTAINABILITY REPORT | IDÉ Group

IDÉ GROUP'S INTERNAL ETHICAL GUIDELINES

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

The ethical guidelines of IDÉ Group outline the principles and standards that govern the company's operations and interactions. These guidelines emphasize the importance of maintaining the company's core values, acting with integrity, and complying with legal requirements while showing respect for colleagues, customers, and business partners.

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

Internal communication within the company is based on five core values: creativity, generosity, responsibility, flexibility, and trust. These values foster an environment of open dialogue, information sharing, and adaptability in communication methods to suit various contexts.

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain

The guidelines apply to all employees, including temporary staff, consultants, and board members.

Leaders are expected to model ethical behavior and ensure that the guidelines are communicated and adhered to throughout the organization.

Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

IDÉ Group is committed to sustainable business practices that respect human rights and minimize negative impacts on the environment and society.

This commitment includes non-discrimination, ensuring health and safety, and supporting workers' rights. Employees are expected to act with equality, respect, and professionalism, and the company prohibits any form of discrimination or harassment.

Business Conduct Responsible Business Policy Supplier Code Of Conduct ● Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

Communication, both internal and external, should be transparent and responsible, avoiding the spread of false or misleading information. Confidentiality and data protection are also emphasized to safeguard sensitive information.

The company has a zero-tolerance policy towards corruption and requires careful handling of gifts and invitations to avoid any undue influence.

Financial integrity is crucial, with strict adherence to accounting standards and proper use of company funds.

Employees must avoid conflicts of interest, ensuring that personal interests do not interfere with their professional responsibilities. Any potential conflicts should be reported to a supervisor.

The CEO holds the ultimate responsibility for the ethical guidelines, and leaders must ensure they are well communicated and followed. Employees are encouraged to report any unethical behavior through appropriate channels, including an anonymous whistleblowing system.

Violations of the ethical guidelines can result in disciplinary actions, including legal consequences.

The company is committed to upholding human rights and labor rights as outlined in international conventions and local laws.

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SUSTAINABILITY REPORT | IDÉ Group

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Improvements

Our Approach to sustainability

WHISTLEBLOWING

SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

IDÉ Group is obligated to have established a whistleblowing channel for social abuse and misconduct guided by the EU Directive and regulated by the Whistleblower Protection Act (1171/2022).

The Environment

All partners and employees have access to this channel, which is operated by BDO AS and can be found at https://www.idegroup.eu/footer/ whistleblowing. We encourage all individuals to contribute anonymously to the fight against corruption, corporate crime, unacceptable behavior, and violations of IDÉ House of Brands' Code of Conduct. All reports of violations are important and help protect our partners and employees, improve the working environment, prevent financial loss, and preserve our reputation.

Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Whistleblowing involves reporting matters that are not as they should be and is an important tool for uncovering and improving any unacceptable conditions. At IDÉ House of Brands, we leverage whistleblowing as a valuable tool to shape our desired workplace environment. We encourage our employees, partners, customers, and other stakeholders to come forward if they become aware of any misconduct. Employees are entitled to report such matters when they become aware of them. The same standards apply to external parties.

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It is imperative that all cases are handled with confidentiality and discretion to ensure the whistleblower's comfort. The decision regarding the extent and type of information to be disclosed rests with the whistleblower. However, we strongly encourage the provision of comprehensive information to enable us to address the concern in a responsible manner. We adhere to the following core principles in handling reports of concern: ● All reports are to be taken seriously. ● All reports must be addressed in a timely manner,

no later than seven days from receipt.

● Anonymous reports will also be handled, as

anonymous sources can be as valuable as open sources.

● All reports are treated confidentially, as it must be

possible to use the whistleblowing channel without fear of consequences or reprisals.

● Whenever possible, the individual who reports an

issue will receive acknowledgement of their report.

● Whenever possible, the individual who reports an

issue will receive feedback in a timely manner after the report has been processed.

In 2024, we conducted a test alert to evaluate the functionality of our alert channel since we had not received any notifications. The test confirmed the channel's operational effectiveness. However, we have identified a potential issue: the alert channel may be difficult to locate for some of our stakeholders. We acknowledge this challenge and are committed to enhancing the visibility and accessibility of the channel. A key focus group is our partners, for whom we will implement amfori's 'Speak for Change' program, offering an effective and immediate complaint mechanism for all stakeholders in our supply chain.

By enhancing the accessibility of our alert mechanisms, we aim to ensure that all individuals who need to report misconduct have a clear and direct path to do so. This is essential for cultivating an open and transparent organizational culture, where all individuals feel confident reporting any unacceptable behavior, corruption, or other violations of our Code of Conduct.

Through continuous improvement of our systems and processes, we are committed to strengthening our ethical business practices and maintaining accountability.

SUSTAINABILITY REPORT | IDÉ Group

ETHICAL RESPONSIBILITY:

BUSINESS ETHICS

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

RISK AREAS: Corruption and Bribery, Managing relationships with suppliers, including payment practices

ACTIONS TAKEN IN 2023/2024:

NEW GOALS:

● Through our reporting to ETN and issuing

● We will conduct regular and systematic supplier

OVERALL OBJECTIVE:

● We have developed and implemented external

● We will continue to work more closely with

IDÉ House of Brands will treat all partners with respect and in line with good business practice. We will carry out assignments for our clients with good quality and a high degree of integrity, and clients should be confident that we give advice that is best for them, not for ourselves.

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

STATUS: ● Our transparency in reporting and communication

The Supply Chain

has increased, which has built trust among stakeholders and reduced the risk of mistrust and misunderstandings.

Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

● Our partner agreements have been streamlined

and ensured that all are in writing and with clearly defined terms, conditions, and expectations.

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing ● Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

Sustainability report, we are transparent about our business practices. and internal guidelines for ethical behaviour that all employees must follow. These guidelines cover areas such as gifts, conflicts of interest, and contact with third parties.

● We have established a secure and anonymous

whistleblowing channel for employees and other stakeholders to report any suspicious activities or unethical behaviour.

● We have implemented a more systematic follow-

up with our agreement partners to maintain mutual trust and to ensure that any issues can be resolved quickly and effectively.

● We follow fair payment terms by paying our

suppliers on time. This is particularly important for small and medium-sized suppliers who may be dependent on steady cash flow. We use automated payment systems that help ensure payments are made on time.

evaluations to ensure they meet our standards for quality, business ethics and sustainability. our business partners to identify and implement improvements in the supply chain.

● To reduce the risk of disruptions in the supply

chain, we will diversify our supplier base and this way avoid being too dependent on a single contract partner.

● We will provide regular training to employees

and management on ethical standards and how to identify and avoid corruption and bribery.

● We shall implement internal control systems

and conduct regular audits to detect and prevent corruption.

To ensure our adequate work for preventing corruption and bribery and strengthening our commitment to ethical business practices, we will review and update our existing procedures and policies to ensure that they are in line with the requirements of ISO 37001 standard, although not applying for it. Moreover, we will also revise our Code of Conduct to ensure its alignment with the latest best practices and legal requirements.

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Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

RESPONSIBILITIES WITHIN SUSTAINABILITY MANAGEMENT

The Environment

Working with sustainable business practices is an integral part of our business operations and the main responsibility lies with the Compliance & CSRD team. This team is led by the Project Lead CSRD and includes the Head of Sustainability & Product Quality, Sustainability & Development Manager and Product Quality Manager. The division of specific responsibility areas are as follows:

Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Monitoring the impact and results of actions: The Compliance & CSRD team has the operational responsibility for monitoring the impact and results of the actions taken. This is realized in practice by the team.

Business Conduct

Implementation of the necessary actions: The team ensures that the measures are implemented and follows up their implementation.

Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics ● Sustainability Management Key Partnership: ISO and EcoVadis

Writing and updating policies: The team drafts and revises policies to ensure they are up to date and relevant.

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Tools used for data collection: We use amfori tools for supplier mapping, control and improvements, the CEMAsys modules for Carbon Footprint, ESG metrics, Supply Chain Control, EU Taxonomy and CSRD reporting to collect relevant data.

Half-yearly reporting: The Compliance & CSRD team reports every six months to the CEO, CFO and management on the progress and impact of the measures, or lack of measures.

ISO audits: The team is also responsible for conducting ISO audits to ensure that our processes and measures comply with international standards.

Continuous evaluation: The team conducts continuous evaluations of the due diligence assessments to identify areas that require improvement or adjustment.

Surveys: We use CEMAsys' Supply Chain Control to create surveys to assess how our contractual partners work with ESG, which gives us insight into where further training and competence development is needed.

Reporting: To yearly reports are published by the Compliance and CSRD team. The Sustainability report, and the Ethical Trade Norway report. The latter is our statement according to the Transparency Act in Norway.

Strategic goals: The sustainability management team, which includes the Managing Director of Norway , Managing Director of Sweden, Nordic Sales Director, Project Lead CSRD and Head of Sustainability & Product Quality, sets strategic goals for the sustainability work. These goals can be both long-term and general, or more specific and measurable.

Through these structures and processes, we ensure that our work with sustainable business practices and sustainability assessments is thoroughly monitored and evaluated. This enables us to continuously improve our actions and achieve our sustainability goals, while maintaining high standards of ethical and responsible business practices.

SUSTAINABILITY REPORT | IDÉ Group

KEY PARTNERSHIP Introduction

ISO

IDÉ has maintained its ISO 9001 and 14001 certifications since 2008. In 2004, we expanded our certification to include 45001, demonstrating our ongoing commitment to enhancing safety measures for our employees, boosting productivity, and reinforcing our management's unwavering dedication. These certifications reflect our dedication to quality management, environmental responsibility, and occupational health and safety. By adhering to these internationally recognized standards, we ensure continuous improvement, regulatory compliance, and operational excellence. Our commitment to these principles not only enhances our reputation but also drives sustainable growth and fosters a culture of safety and quality throughout our organization.

Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain

Why ISO ● Enhanced Reputation and Trust: Achieving

these certifications demonstrates a company's commitment to quality, environmental responsibility, and employee safety, building trust with customers, partners, and stakeholders.

● Regulatory Compliance: Implementing these

standards helps companies meet legal and regulatory requirements, ensuring they stay compliant with relevant laws and regulations.

ISO contributes to all of the Sustainable development goals Here you can see the number of ISO Standards that apply to each Goal.

- The specific SDGs we have chosen to focus on

and continuous improvement initiatives lead to more efficient operations, reducing waste and optimizing resource use.

● Risk Management: These certifications provide

frameworks for identifying and mitigating risks related to quality, environmental impact, and occupational health and safety.

● Competitive Advantage: Companies with ISO

certifications can differentiate themselves in the market, attracting new customers and business opportunities by showcasing their commitment to high standards.

Source: www.iso.org/sdg

Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

● Operational Efficiency: Standardized processes

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management ● Key Partnership: ISO and EcoVadis Contact Information

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CONTACT INFORMATION SUSTAINABILITY

Introduction Message From The Managing Director About The Reporting Year About IDÉ Group

Our Approach to sustainability SDG Goals Sustainability Journey Highlights Sustainability Strategy Sustainability Road Map Certifications and Memberships

The Environment Environmental Goals Environmental Policy Key Focus: Carbon Footprint Key Partnership: CEMAsys and Treebytree

The Supply Chain Our Purchasing Practices Partner Loyalty Due Diligence Employees In The Supply Chain Pollution Key Focus: High Five Tool Key Partnership: ETN , amfori and bluesign® iwear

Inge Leirvik

Wenche Moseng

Miia Rautemaa

CFO +47 976 09 450 Inge.leirvik@idegroup.no

Head of Sustainability & Product Quality +47 932 00 332 wenche.moseng@idegroup.no

Sustainability & Development Manager +358 50 325 4496 Miia.rautemaa@idegroup.no

COMPANY CONTACT INFORMATION NORWAY Dyrløkkeveien 19 1448 Drøbak +47 64 90 51 60 ide@ide.no www.idegroup.no

Business Conduct Responsible Business Policy Supplier Code Of Conduct Internal Ethical Guidelines Whistleblowing Business Ethics Sustainability Management Key Partnership: ISO and EcoVadis

SWEDEN Barnhusgatan 16, Våning 2 111 23 Stockholm +46 (0) 8 556 023 60 stockholm@idegroup.se www.idegroup.se

DENMARK Hagemannsvej 6E 8600 Silkeborg +45 75 75 25 75 ide@idegroup.dk www.idegroup.dk

FINLAND Knitter Business Park, Kutojantie 6-8, 02630 Espoo +358 10 327 5800 helsinki@idegroup.fi www.idegroup.fi

ICELAND Turnahvarf 6b, 203 Kópavogur +354 7735992 idegroup@idegroup.is www.idegroup.eu

● Contact Information

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SUSTAINABILITY REPORT 2023/24 | IDÉ Group