Due diligence for responsible business conduct according to the Transparency act

Presto Holding AB and subsidiaries are leading providers in Europe of fire and accident protection with
a full range of services in fire safety, first aid, and safety training. Today, via its subsidiaries, the Group
assists all manner of companies and organizations with risk management, developing customized and
effective fire protection and safety training for their personnel.

Organization

Presto’s organization is based on meeting our customers where they operate and making it easy for
them to get the proper training and solutions for fire safety and accident protection on-site. That is why
we are now present in more than 90 locations in Europe, in seven countries - Sweden, Finland,
Norway, Denmark, Germany, Spain and the Netherlands.

The Group

The Presto Group is united and kept strong by a shared vision, culture and brand. The Group is
responsible, with the countries, for establishing agreed strategy and shared goals. The Group supports
the countries with common policies and guidelines and centralized functions in accounting and
finance, IT, business development and acquisitions etc. At the Group level, internal functions are also
in place for sustainability, purchasing, technology development and supply of materials.

Countries

Presto's country organizations operate independently, and each country organization is responsible for
sales and delivery of services, training and products. Each country has centralized support functions
for management, HR, process and product development. The country organizations are also
responsible for developing their respective operations and business areas by implementing and
monitoring strategies for profitable and sustainable growth.
Business areas
Presto has a complete full-service offering combining fire safety and services, safety trainings and first
aid, through three business areas – fire safety, safety training and first aid.

Markets

Presto operates in three markets, the fire safety services market, the safety training market and the
first aid market.

Fire safety services & fire protection products

Presto offer installation, maintenance and servicing in many areas, including fire extinguishers, fire
hydrants, exit lights and fire alarms. It’s regulated by law that authorised personnel must install and
regularly maintain many safety products. Our skilled technicians help to ensure that customers benefit
from long-term functionality in the products or systems they have installed.
At Presto, we manufacture our own fire protection products and operate a take-back system for fire extinguishers.

Safety training

One crucial element in our comprehensive offering is to help our customers to improve their
knowledge and ensure that they have the right certificates and trainings. A safe working environment
should be everyone’s right and priority and the right safety training is key to preventing accidents.
We offer training in most areas required to comply with safety laws and regulations in the countries
where we are present. Our instructors have extensive experience in all of the trainings that we offer.

We help to plan, run, and follow up the best possible programme. We offer both theoretical and
practical trainings, available for individuals or in groups. Many of our courses are offered online or in elearning
format.

First aid

Accidents do happen, even though we do everything we can to help our customers to stay safe. Being
prepared and knowing what to do when ‘the unthinkable’ happens, can be the difference between life
and death. Our ambition is to contribute to a safer community, together with our customers. Therefore,
we provide workplaces with quality first aid products and our deep expertise to prevent injuries when
accidents do happen. We have a wide range of products and services to provide a holistic approach to
first aid, now and in the future.

Prestos due diligence work

We work in accordance with OECD Guidelines for Multinational Enterprises to systematically address
actual and potential negative impacts on human rights and decent working conditions. The work is
based on the following process defined in these guidelines.

Source: OECD Due diligence guidance for responsible business conduct.

1. Responsible business conduct in policies and management system
Responsible business conduct is embedded in our business management processes and documents, including our Supplier/Business Partner Code of Conduct and internal Social and Ethical Responsibility Policy.

Presto AB, Suomen Ensiapukoulutus Oy, Presto Oy, Presto AS and Presto Training AS are included in our Group multi-site certifications for quality management according to ISO 9001 and environmental management according to ISO 14001 and thus works systematically on sustainability and quality management and follow-up within the framework of our management system.

Presto also works systematically with occupational health and safety management with the national legislation in the countries where we operate as a minimum level.

The group HSEQ department are responsible for including responsible business conduct in policy documents and routines and are also responsible for coordination, internal guidance and reporting. The work on ethics in the supply chain is included in the strategic purchasing function's policy documents and working methods. The purchasing function are responsible to communicate our supplier requirements, including our Code of Conduct, and for compliance monitoring and follow-up. Responsibility for decent working conditions in our internal operations is coordinated at group level and led and driven at operational level by managers of regions and departments.

Reporting systems

Our management system includes a digital system for accident, incident and risk management to support an active safety and improvement culture within internal operations and for an overview of our accident, disease, incident and risk statistics. We also conduct regular pulse surveys of how employees feel about their work situation. That gives aggregated feedback from employees regarding what works well and what can be done better.

Presto strives for a healthy business climate and is committed to transparency and accountability permeating all of Presto's operations. Presto has a Whistleblower Policy aimed to be used in all countries that encourages the reporting of actual or suspected misconduct within Presto.

We have contracted an independent and autonomous party responsible for handling cases received. Presto's scope for stakeholders covered by the Whistleblowing Policy and our measures to protect whistleblowers against retaliation are in line with the EU Whistleblower Directive (EU Directive 2019/1937).

If someone suspects misconduct, legal and/or regulatory offences, Presto encourages them to report it as a whistle-blower issue. Examples of activities or events that can be considered to be misconduct in the public interest are bribery, theft, fraud, accounting offences, tax offences and other criminal acts. No such issues were reported during the previous year.

2. Identification of risks and adverse impacts

To map and identify risks of human rights and decent working conditions violations related to Prestos operations, products or services we have screened our supply chain and prioritized critical suppliers. This prioritization has been based on criteria such as spend, global rights index, human freedom index, SDG index and greenhouse gas emissions (CO2e). In 2024, we also conducted a deeper study to further identify any impact and risks, including risks of human rights and decent working conditions violations, for workers in the value chain and affected communities. In 2025, no major changes occurred that required additions or updates.

The outcome is, among other things, that our most important supplier category is suppliers of direct materials and that a prioritized market for in-depth due diligence process is suppliers on the Chinese market. It is an area where the risk of violations of human rights and decent working conditions is high. This part of our supply chain is therefore a priority for action and follow-up.

Presto has the ambition of continuously improving our risk mapping and risk management and reviewing the need for additional measures.

3. Mitigation of adverse impacts

All critical new suppliers are required to accept and sign the Group Code of Conduct for suppliers. The code of conduct includes requirements for compliance with the UN Global compacts 10 principles on human rights, labour, environment, and anti-corruption. Also included are requirements for suppliers to be aware of, and as a minimum comply with, the national legislation of the countries in which they operate.

We expect our suppliers to apply the Code of Conduct in their operations and value chain by establishing their own codes of conduct based on the same standard or otherwise communicating our requirements to subcontractors of products, materials and services.

Presto reserves the right to carry out inspections and follow up with any supplier or manufacturer to ensure that the Supplier Code of Conduct is followed. Inspections can also be made by an independent third party of our choice.

Management and prevention of adverse impacts
Presto strives for long-term relationships and mutual development. We want to have an active dialogue and cooperation of realistic action plans in every individual case of deviation from the code.

Presto purchasing department has the responsibility of following up and monitoring suppliers and manufacturers. Any non-compliance shall be reported, acted on and followed up. If a supplier or manufacturer fails to implement agreed improvements in accordance with the action plan within the settled time plan Presto hold the right to terminate contracts.

Management and prevention of adverse impatcts

Presto strives for long-term relationships and mutual development. We want to have an active dialogue and cooperation of realistic action plans in every individual case of deviation from the code.

Presto purchasing department has the responsibility to follow up and monitoring suppliers and manufacturers. Any non-compliance shall be reported, acted on and followed up. If a supplier or manufacturer fails to implement agreed improvements in accordance with the action plan within the settled time plan Presto will terminate the business with the supplier or the manufacturer

4. Monitoring of implementation and results

Improvement actions with suppliers are followed up to ensure that the conditions are addressed. We log any reported/identified deviations from our Code of Conduct or other negative impacts to ensure action and follow-up on the results. The results of deviations are reported in this annual account.

Presto has no reported incidents of actual or potential negative impacts during the previous year.

5. Communication with stakeholders

For inquiries from customers and other stakeholders about our value chain due diligence work, we refer to this report, the Annual and Sustainability Report and our ongoing response to inquiries.

6. Cooperation to mitigate adverse impacts

We will follow up on incidents that require cooperation and compensation or repair of any damage. To date, we have not had any such cases.