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ESG-rapport / Viftrup Jespersen 2025-26_eng

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ESG

25 26

REPORT


Viftrup Jespersen A/S is an electrical contracting and construction company with locations in both Videbæk and Ulfborg. The company provides solutions for a range of sectors, including industry, agriculture, commercial businesses and utilities, with a strong focus on technical expertise, quality and reliable service. With a team of experienced and skilled employees, Viftrup Jespersen undertakes a wide range of assignments within electrical installations, industrial solutions, service and contracting. Building on many years of experience, the company is committed to delivering long-lasting solutions and fostering strong relationships with customers and business partners. Tlf.: +45 97 17 16 44 E-mail: mail@viftrup.dk


CONTENTS Preface

4

Viftrup Jespersen A/S

7

Vision and Mission

8

Values

9

UN Sustainable Development Goals

11

Environmental

12

Social

15

Governance

16

ESG Key Figures

18

ESG Targets 22


PREFACE At Viftrup Jespersen, responsibility has always been a natural part of the way we do business. We believe in integrity, quality, and long-term relationships – with our customers, business partners, and, not least, our employees. With this ESG report, we are for the first time putting structure and figures to a number of the initiatives that are already part of our daily operations. At the same time, the report provides a foundation for monitoring our progress and working more systematically with the areas where we can make a difference. Our employees are a key part of Viftrup Jespersen. We are proud to have many long-serving employees, which we see as a strong reflection of the culture and workplace we have built together over many years. Employee well-being, safety, professional development, and strong relationships will continue to form the foundation of our company. This is supported by our systematic approach to occupational health and safety and employee development. At the same time, we have a responsibility to contribute to the next generation of skilled workers. In the 2025/26 financial year, 13 apprentices were part of our team.

We prioritize providing our apprentices with broad and high-quality training, giving them opportunities for both professional and personal development. For us, this is not only about meeting our own future need for skilled employees, but also about contributing to the development of the skilled workforce our industry will need in the future. We are also taking steps to reduce our environmental and climate impact. We have, among other initiatives, installed solar panels on our roof, and going forward, we aim to explore further opportunities to reduce our environmental footprint. As one of our next concrete steps, we have invested in our first electric vehicle, which will be delivered in the 2026/27 financial year. This ESG report does not mean that we have reached our goals. First and foremost, it provides us with a stronger foundation for understanding our impact, documenting our initiatives, and setting a clear direction for the years ahead. We want to continue developing Viftrup Jespersen with respect for the solid foundation on which the company has been built, while continuously exploring how we can improve the way we operate.

Anders Elkjær CEO, Viftrup Jespersen A/S

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“

“For us, responsibility is about taking care of what we have already built, while continuously looking at how we can do things even better – for our employees, our customers, and the world we are part of.” - Anders Elkjær, CEO & Owner


LOCAL ROOTS

STRONG EXPERTISE

MANY YEARS OF EXPERIENCE

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Our Company Viftrup Jespersen A/S is an electrical contracting and construction company based in West Jutland, with locations in Videbæk and Ulfborg. The company provides high-quality solutions within electrical installations and contracting services to private customers,

Quality and attention to detail are central to the way we work. Viftrup Jespersen aims to be a reliable and flexible business partner that stands behind the solutions and services we provide. At the same time, our strong local presence and ability to adapt quickly are important parts

agriculture, commercial businesses, industry, and utility companies.

of the way we operate.

Today, Viftrup Jespersen is owned by Anders Elkjær, who has strong roots in West Jutland. Anders grew up on a farm near Videbæk and has a professional background as an automation technician and marine engineer. With experience from companies including Arla Foods and Mærsk Oil, he has developed a broad technical and commercial understanding that enables him to understand the needs of both large and small businesses.

Combining strong local roots, many years of experience, and a high level of professional expertise, Viftrup Jespersen works every day to deliver high-quality solutions that create value for our customers.

Viftrup Jespersen has more than 60 dedicated and highly skilled employees. One of the company’s key strengths is collaboration across the organisation, where employees draw on each other’s expertise and experience to find the right solution for each customer and assignment.

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Our direction Mission We provide reliable and innovative electrical and contracting solutions to businesses, private customers, agriculture, and utility companies across Central and West Jutland. With highly skilled and dedicated employees, supported by close internal collaboration and knowledge sharing, we create solutions that deliver value to both our customers and society. As an agile and adaptable technical contractor, we combine a strong local presence with high-quality solutions.

Vision Viftrup Jespersen aims to be a preferred electrical and technical contractor, known for quality and reliable solutions. We want to be a trusted business partner to our customers while maintaining the strengths of a medium-sized company that continues to develop through dedicated employees, agility, and adaptability – without becoming overly complex or inflexible. We aim to maintain a dynamic working environment where self-management is a core value. Self-management should strengthen the sense of community among colleagues and create room for both professional dedication and enjoyment in everyday working life, with each employee taking responsibility for their own tasks.

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V A L U E S

professional expertise Our work is built on strong professional expertise and many years of experience. We never compromise on quality and stand behind the solutions and services we deliver.

responsibility We take responsibility for our work while giving our employees the freedom to manage their own tasks. Each employee should have the right framework and resources to perform their work and actively contribute to quality, safety, and positive customer experiences.

COLLABORATION We believe that the best solutions are created together. We therefore prioritize collaboration and knowledge sharing across the organisation, drawing on each other’s experience and expertise.

INTEGRITy AND TRUST Long-term relationships depend on customers, employees, and business partners being able to trust us. We therefore aim to be a professional and reliable business partner that delivers on its promises. This is also reflected in the company’s long history – Viftrup Jespersen has been working with electrical installations since 1930.

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UN SUSTAINABLE DEVELOPMENT GOALS At Viftrup Jespersen, we consider the UN Sustainable Development Goals (SDGs) a common framework for sustainable development. Our activities relate to several of the 17 SDGs, but we have chosen to focus on four goals where we believe our business and initiatives have the clearest connection. In particular, these goals reflect our responsibility to educate and train the skilled workforce of the future, create a safe and attractive workplace, and address energy consumption, resource use, and our climate footprint.


AFFORDABLE AND CLEAN ENERGY Viftrup Jespersen focuses on the efficient use of energy and continuously identifies opportunities to improve energy efficiency. Solar panels have been installed on the company’s own buildings, and we are continuously working to gain greater insight into our energy consumption and climate footprint.

DECENT WORK AND ECONOMIC GROWTH Viftrup Jespersen aims to be an attractive and safe workplace that provides good opportunities for both professional and personal development. We work systematically with occupational health and safety, while also prioritizing employee well-being, a strong sense of community, and retention. The generally high level of employee seniority reflects a workplace where many employees choose to stay for a significant part of their working lives.

RESPONSIBLE CONSUMPTION AND PRODUCTION Viftrup Jespersen is working to gain greater insight into the company’s resource consumption and environmental impact. Through our ESG reporting, we measure areas such as energy and water consumption as well as waste, providing a data foundation for monitoring developments and identifying opportunities for improvement.

CLIMATE ACTION Through our ESG reporting, Viftrup Jespersen has taken a step towards gaining greater insight into the company’s climate footprint. By calculating our CO₂e emissions, we establish a foundation for monitoring developments and identifying relevant opportunities for reducing emissions. The company has already installed solar panels and, as an upcoming initiative, has invested in an electric vehicle, which will be delivered in the 2026/27 financial year.

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E ENVIRONMENTAL

At the same time, we continuously explore Insight as a Basis for Action opportunities to reduce the climate impact of At Viftrup Jespersen, we aim to operate our transportation. As a concrete next step, we our business with consideration for the have invested inog our first electric vehicle, which environmental and climate impact of our Opgørelsespraksis afgrænsning will be delivered in 2026/27. It is therefore activities. As an electrical contracting and De miljømæssige data i rapporten er baseret let fra virksomhedens interne systemer o not included in this year’s environmental and construction company, transportation, energy på oplysninger fra forsyningsselskaber, levregistreringer. Hvor det har været muligt, climate figures, but represents a clear direction consumption, and our daily operations are erandører og interne registreringer, herunder udvalgte nøgletal sammenholdt med relevan for our future development. natural parts of our business and therefore also data for energiforbrug og brændstof. Forbrueksterne kilder. Rapporten er udarbejdet p areas where our activities have an environmenget er omregnet til CO₂-ækvivalenter (CO₂e) baggrund af tilgængelige data og er ikke ver In our daily operations, we sort materials tal and climate impact. ved anvendelse af emissionsfaktorer fra Klimaiceret af en uafhængig tredjepart. Ivan Jako including iron and metal and send them for kompasset, som tager udgangspunkt i Greensen arbejder løbende med at udvikle og styr recycling. We also deliver sorted waste to the Through our ESG reporting, we have collected house Gas Protocol (GHG). datagrundlaget. local recycling centre. Waste sorting is an area and structured our environmental and climate Data for sociale forhold og ledelse er indsamwhere we see opportunities for further improvedata to gain a clearer understanding of our ment.

current position. In the 2025/26 financial year, we have calculated our CO₂e emissions as well as our energy and water consumption. We also record our waste, allowing us to monitor several of the areas that contribute to our overall environmental impact.

For us, our environmental and climate efforts are about establishing a solid data foundation and using it to make decisions that make sense for both our business and the environment around us. This first assessment provides us with a benchmark that we can use going forward to monitor our progress, identify opportunities for improvement, and take a more targeted approach to reducing our environmental and climate impact.

One area where we have already taken action is renewable energy. We have installed solar panels on the roof of our premises, contributing to our own electricity production and reducing the need for purchased electricity.

scope 1

145,77 tonNES CO 2 e

7,64 tonNES CO 2 e

scope 2 12 12


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NUMBER OF APPRENTICES

13

SICK LEAVE (ALL EMPLOYEES)

1,88 %

WORKPLACE ASSESSMENT 2025

yes


S SOCIAL

People, Professional Expertise and a Strong Sense of Community Our employees are a central part of Viftrup Jespersen. Our professional expertise and quality depend on the people who solve assignments, meet our customers, and contribute to the development of the company every day. We therefore aim to create a workplace where employees have the right conditions to thrive, develop, and take responsibility. We generally have a high level of employee seniority. During the financial year, we said goodbye to a colleague who retired after 50 years with the company. We see this longterm commitment as a strong reflection of the culture and sense of community that have been built at Viftrup Jespersen over many years.

For us, employee well-being is also about the relationships between colleagues. Our active staff association organizes activities approximately once every quarter, while summer and Christmas events are among the established traditions that help strengthen the sense of community across the company. At the same time, we take a structured approach to employee well-being and development. We aim to conduct annual employee development interviews (MUS), focusing on areas such as work tasks, well-being, collaboration, and opportunities for professional development.

A Safe Workplace Safety and occupational health are key priorities at Viftrup Jespersen. We want our employees to be able to carry out their work under safe and responsible conditions, and we therefore work systematically with both the physical and psychological working environment. The company has an established occupational health and safety organisation, which works with workplace assessments (APVs) as well as targets and action plans for significant occupational health and safety risks. Our health and safety policy also emphasizes that

employee health and well-being must remain a key priority and that our safety initiatives are continuously evaluated with a view to prevention and improvement.

The results of our workplace assessments provide us with insight into our employees’ experiences in areas such as safety, ergonomics, and the psychological working environment. This provides us with a basis for maintaining what works well and taking action in areas where there is room for improvement.

Apprentices – An Investment in Future Expertise Training apprentices is an important part of our social responsibility. During the reporting period, 13 apprentices were part of our team, and we consider it an important responsibility to contribute to the education and development of the next generation of skilled professionals. We want our apprentices to have a high-quality and well-rounded apprenticeship where they can develop both professionally and socially. We therefore monitor their development on an ongoing basis. Their professional competencies and development are evaluated every six months through feedback, while their well-being, expectations, and future development are discussed early in the apprenticeship. At Viftrup Jespersen, apprentices are not only part of our daily workforce – they are an

investment in future expertise. It is therefore a deliberate choice that we employ almost six times as many apprentices as required by legislation. We want to take responsibility for educating the skilled professionals of the future and actively contribute to the continued development of our industry. By training skilled professionals, we help secure competencies for our own company while also contributing to meeting the industry’s need for qualified labour. At the same time, this helps us maintain the high level of quality we aim to deliver to our customers.

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G GOVERNANCE Integrity, Responsibility and Clear Frameworks For Viftrup Jespersen, good corporate governance is about running a sound and responsible business with clear frameworks for employees, customers, and business partners. We want integrity and responsibility to be a natural part of our decision-making and the way we conduct our business. Our internal policies and guidelines help create a common foundation for our day-to-day operations. Among other things, our employee handbook outlines the company’s expectations

of employees as well as guidelines covering occupational health and safety, absence, employee development, alcohol, IT, and social media. This helps create clarity regarding responsibilities and expectations across the organisation. At the same time, we emphasize that responsibility should remain close to the individual employee. Our employees represent Viftrup Jespersen when meeting customers and are expected to contribute to high quality, good service, and the safe execution of their work.

Safety is Also a Management Responsibility Our approach to safety and occupational health is embedded in the company through an occupational health and safety organisation in which all departments are represented. The committee meets twice a year and works with workplace assessments, work processes, and action plans for significant occupational health and safety risks.

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Safety is also taken into consideration in management decisions, including investments and renovations. The company’s safety policy focuses on prevention, continuous evaluation, and compliance with applicable legislation and regulatory requirements.

ESG as Part of Our Continued Development With this ESG report, we are taking another step towards systematically documenting and structuring our work with environmental, social, and governance matters. The reporting provides us with a common

baseline for monitoring our progress from year to year and creates greater transparency around the areas that are important to Viftrup Jespersen and our stakeholders.

For us, ESG should not be an isolated exercise. Our ambition is for this work to support our decision-making over time and help us maintain what we already do well, while identifying areas where the company can continue to develop. As part of this development, we have initiated the process of joining the Science Based Targets initiative (SBTi). This will contribute to a more systematic and targeted approach to reducing our greenhouse gas emissions and provide a foundation for working with science-based climate targets.


ESG


ESG KEY FIGURES An overview of Viftrup Jespersen’s ESG key figures for the financial year 2025/26 (1 February 2025 – 31 January 2026). The purpose of these key figures is to provide greater transparency into our current efforts and thereby also our progress and work within environmental, social, and governance matters.

ENVIRONMENTAL & CLIMATE

Unit

2025/26

CO 2e emissions within Scope 1

tonnes CO 2e

145.77

CO₂e emissions within Scope 2 (location-based)

tonnes CO 2e

7.64

Total CO₂e emissions (Scope 1 + 2)

tonnes CO 2e

153.41

CO₂e intensity: total CO₂e emissions (Scope 1 + 2) per employee

tonnes CO 2e

2.68

MWh

704.40

MWh / employee

12.30

Water consumption

m3

440.00

Hazardous waste

tonnes

0.00

Recyclable waste

tonnes

82.81

Incineration and landfill

tonnes

5.90

Total energy consumption Energy intensity, total energy consumption per employee

19


SOCIAL

unit

2025/26

Average number of full-time employees (FTE)

persons

57.25

Employees on special terms (flex jobs)

persons

1.00

Apprentices - current apprentice ratio of 8.20 compared to the target ratio of 1.37

persons

13.00

Sick leave (all employees) (industry average 5.00%)

%

1.88

Long-term sick leave

%

0.82

Work accidents (industry average 1.60%)

%

0.03

Employee turnover (industry average 28.8%)

%

17.86

Employee satisfaction survey (Workplace Assessment 2025)

-

ja

Gender diversity in the organisation m / f

%

91.26 / 8.74

Gender diversity in executive management m / f

persons

1/0

Number of nationalities

persons

4.00

GOVERNANCE

unit

2025/26

Board of Directors

yes / no

yes

Gender diversity on the Board m / f

%

66.67 / 33.33

Attendance at board meetings

%

100

yes / no

yes

Employee handbook

ACCOUNTING PRACTICES AND SCOPE The environmental data presented in this report is based on information from utility companies, suppliers, and internal records, including data on energy consumption and fuel. Consumption is converted into CO₂ equivalents (CO₂e) using emission factors based on the principles of the Greenhouse Gas Protocol (GHG Protocol). The majority of a company’s total climate footprint typically lies within Scope 3, which often includes areas over which the company has limited and indirect influence. In this report, we have deliberately chosen to focus on and disclose Scope 1 and Scope 2, while we continue to improve and strengthen our work with environmental and climate data within Scope 3. Scope 3 is therefore not included in this report, as the data currently available

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would not provide a representative picture of Scope 3 emissions. Environmental data for the 2025/26 financial year has been calculated using EcoMetrics. Social and governance data has been collected from the company’s internal systems and records. Where possible, selected key figures have been compared with relevant external sources. All E, S, and G data has been collected and calculated in EcoMetrics. The report has been prepared based on the data currently available and has not been verified by an independent third party. Viftrup Jespersen continuously works to develop and strengthen its data foundation.


“

“We already do many things as part of our daily operations, but collecting the data has made these efforts more visible. We now have a baseline against which we can measure our progress and continue to develop year by year.” - Anders Elkjær, CEO & Owner


TARGETS An important part of the company’s responsibility in relation to ESG is to continuously develop our ESG efforts. We have therefore defined the following targets, which reflect our direction and ambitions for our continued development within environmental, climate, social, and governance matters.

E

ENVIRONMENTAL & CLIMATE Climate Targets and SBTi Viftrup Jespersen is in the process of joining the Science Based Targets initiative (SBTi). As part of this process, we are working to establish specific, science-based targets for reducing the company’s greenhouse gas emissions, together with an action plan for how these reductions will be achieved over time. SBTi provides defined criteria and frameworks for setting emission reduction targets, which will form the basis for our continued work. At present, Viftrup Jespersen’s specific reduction targets and associated action plan have not yet been finalized. Once the targets have been defined and the specific reduction plan is in place, they will be incorporated into our ESG reporting, allowing progress to be monitored and documented going forward. Resource Consumption and Energy » We will maintain our focus on reducing the company’s environmental impact through responsible use of resources and materials as well as waste management. » We will continuously work to improve energy efficiency. CO₂ and Transportation » We will continue working to reduce the company’s CO₂e emissions through optimized transport planning and investments in electric vehicles. Our first electric vehicle has been ordered, and we will gradually replace our current fossil-fuel vehicles with electric vehicles.

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Waste » We will continue our focus on waste sorting and recycling to ensure the correct handling of the company’s waste. Scope 3 » Building on our focus on reducing the company’s CO₂e emissions and documenting Scope 1 and Scope 2 emissions, our aim is to gradually collect Scope 3 data as it becomes available and as we have the necessary resources to manage and process the data.


S S ocial

Apprentices » Apprentices are an important part of our company. We will continue to focus on taking on apprentices whenever we can provide value to both their development and the company.

Occupational Health, Safety and Wellbeing » We will continue to support employee well-being, development, and retention, thereby maintaining low levels of sick leave, workplace accidents, and employee turnover. This requires a continued focus on and commitment to our overall company culture.

G

GOVERNANCE Responsible Business Practices » We will continue to strengthen our approach to responsible business practices, focusing on transparency, documentation, and clear processes. ESG Embedded in Management » ESG will remain an integral and recurring part of the company’s management. » ESG key figures will be updated at least once a year and used to monitor progress and identify new areas for improvement.

Strengthening Our Data Foundation » Calculation methods and data sources will be documented and applied as consistently as possible from year to year. Clear and Systematic Occupational Health and Safety Organisation » The occupational health and safety committee will continue to hold two annual meetings and follow up on workplace assessments and relevant action plans.

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tekst til at fylde ud

Viftrup jespersen A/S Nygade 19 6920 Videbæk Denmark Tlf.: +45 9717 1644 mail@viftrup.dk CVR: 51208315

Industriarealet 42 6990 Ulfborg Denmark Tlf.: +45 7020 1997


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