About the sustainability statements
Introduction
SoftwareOne has historically issued a sustainability report and therefore has a track record of sustainability reporting to build on in preparing these sustainability statements. In 2025, we added a secondary listing as a publicly traded company in Norway (Euronext Oslo Bors Stock Exchange) to our existing primary listing in Switzerland (SIX Swiss Stock Exchange). Due to our secondary listing in Norway, we fall within scope of the EU Corporate Sustainability Reporting Directive as implemented in the Norwegian Accounting Act, section 2–3 (CSRD).
It is therefore the first time that we have prepared CSRD-compliant ESG disclosures. This is compounded by the complexity of reporting for the first time as a combined company. Transitioning to reporting systems and disclosures that reflect and accommodate these significant changes has been a challenge, and we acknowledge that there is room for improvement going forward.
SoftwareOne’s Global ESG Team led the preparation of the sustainability statements, with broad organizational involvement due to the transverse nature of ESG matters.
How we formulated the sustainability statements
Our sustainability statements are prepared in accordance with the CSRD and ESRS disclosure requirements as transposed into the Norwegian Accounting Act, section 2–3. In preparing the statements, we have also taken into account the sustainability reporting requirements articulated in article 964 (a–c) of the Swiss Code of Obligations and the Swiss Ordinance on Climate Disclosures to ensure basic compliance and alignment between the Norwegian and Swiss reporting requirements. However, the limited assurance of our sustainability statements is based solely on CSRD and ESRS. The sustainability limited assurance report is available at the end of the annual report.
We carried out a fully CSRD-compliant double materiality assessment (DMA) in 2025, which forms the bedrock of the sustainability disclosures in these statements. Because of the changes in our organizational context, our new DMA and corresponding data points take precedence over any previous ESG reporting. These sustainability statements constitute our new approach going forward.
Based on our DMA, we have included some entity-specific information which was evaluated as material but is either not explicitly cited in the ESRS or is not addressed in sufficient depth. Throughout, we have made best efforts to connect the sector-agnostic CSRD requirements to SoftwareOne-specific information.
Our sustainability statements are divided into five overall sections:
How to comment on the sustainability statements
We hope you find that the statements present a comprehensive but digestible narrative of SoftwareOne’s sustainability activities. We look forward to receiving your feedback – please contact us at esg.global@softwareone.com.