ENGAGEMENT SUMMARY

Scope of our assurance engagement

Whether the following Selected Information for 2024, as indicated on Ingersoll Rand 2025 DJSI Response and 2024 Sustainability Report are fairly presented in the Reports, in all material respects, in accordance with the reporting criteria.

Our assurance engagement does not extend to information in respect of earlier periods or to any other information included in the Report.

Selected Information

DJSI Metrics:

  • 1.3.1 Materiality Assessment Process

  • 1.7.5 KPIs for Supplier Screening

    • Total number of Tier 1 suppliers [#]

    • Total number of significant Tier 1 suppliers [#]

    • Percentage of total spend on significant Tier 1 suppliers [%]

    • Total number of significant suppliers in non-Tier 1 [#]

    • Total number of significant suppliers (Tier 1 and non-Tier 1) [#]

  • 1.7.6 KPIs for Supplier Assessment and Development

    • Total number of suppliers assessed via desk assessments/on-site assessments (#)

    • Percentage of significant suppliers assessed (%)

    • Number of suppliers assessed with substantial actual/ potential negative impacts (#)

    • Percentage of suppliers with substantial actual/potential negative impacts with agreed corrective action/improvement plan (%)

    • Number of suppliers with substantial actual/potential negative impacts that were terminated (#)

    • Total number of suppliers supported in corrective action plan implementation (#)

    • Percentage of suppliers assessed with substantial actual/potential negative impacts supported in corrective action plan implementation (%)

    • Total number of suppliers in capacity-building programs (#)

    • Percentage of significant suppliers in capacity building programs. (%)

  • 3.1.4 Gender Pay Indicators

    • Average women salary - executive level (base salary only) [$]

Independent Limited Assurance Report

ERM Certification & Verification Services Incorporated ("ERM CVS") was engaged by Ingersoll Rand Inc. ("Ingersoll Rand") to provide limited assurance in relation to the Selected Information set out below and presented in the Ingersoll Rand 2025 DJSI Response and 2024 Sustainability Report (the "Reports").



  • Average men salary - executive level (base salary only) [$]

  • Average women salary - executive level (base salary + other cash incentives) [$]

  • Average men salary - executive level (base salary + other cash incentives) [$]

  • Average women salary - management level (base salary only) [$]

  • Average men salary - management level (base salary only) [$]

  • Average women salary - management level (base salary + other cash incentives) [$]

  • Average men salary - management level (base salary + other cash incentives) [$]

  • Average women salary - non-management level (base salary only) [$]

  • Average men salary - non-management level (base salary only) [$]

Reporting period

1 January 2024 to 31 December 2024

Reporting criteria

  • Ingersoll Rand's Basis of Reporting and internal reporting guidelines

  • Corporate Sustainability Assessment (CSA) Handbook 2023

Assurance standard and level of assurance

We performed a limited assurance engagement, in accordance with the International Standard on Assurance Engagements ISAE 3000 (Revised) 'Assurance Engagements other than Audits or Reviews of Historical Financial issued by the International Auditing and Assurance Standards Board.

The procedures performed in a limited assurance engagement vary in nature and timing from and are less in extent than for a reasonable assurance engagement and consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed.

Respective responsibilities

Ingersoll Rand is responsible for preparing the Report and for the collection and presentation of the information within it, and for the designing, implementing and maintaining of internal controls relevant to the preparation and presentation of the Selected Information.

ERM CVS' responsibility is to provide a conclusion to Ingersoll Rand on the agreed assurance scope based on our engagement terms with Ingersoll Rand, the assurance activities performed and exercising our professional judgement.

OUR CONCLUSION

Based on our activities, as described below, nothing has come to our attention to indicate that the Selected Information for 2024 is not fairly presented in the Reports, in all material

respects, in accordance with the reporting criteria.

OUR ASSURANCE ACTIVITIES

Considering the level of assurance and our assessment of the risk of material misstatement of the Selected Information a multi-disciplinary team of sustainability and assurance

specialists performed a range of procedures that included, but was not restricted to, the following:

  • Evaluating the appropriateness of the reporting criteria for the Selected Information;

  • Reviewing the materiality assessment process as per DJSI reporting requirement including the results of stakeholder engagement processes and the annual review process;

  • Interviewing management representatives responsible for managing the Selected Information;

  • Interviewing relevant staff to understand and evaluate the management systems and processes (including internal review and control processes) used for collecting and reporting the Selected Information;

  • Reviewing of a sample of qualitative and quantitative evidence supporting the Selected Information at a

    corporate level;

  • Performing an analytical review of the year-end data submitted by all locations included in the consolidated 2024 group data for the Selected Information which included testing the completeness and mathematical accuracy of conversions and calculations, and

    consolidation in line with the stated reporting boundary;

  • Evaluating the calculations and assumptions used;

  • Reviewing the presentation of information relevant to the assurance scope in the Reports to ensure consistency with our findings.



09 July 2025 Malvern, PA

ERM Certification & Verification Services Incorporated https://www.ermcvs.com | post@ermcvs.com

THE LIMITATIONS OF OUR ENGAGEMENT

The reliability of the Selected

Information is subject to inherent uncertainties, given the available

methods for determining, calculating or estimating the underlying

information. It is important to understand our assurance

conclusions in this context.

OUR INDEPENDENCE, INTEGRITY AND QUALITY CONTROL

ERM CVS is an independent

certification and verification body accredited by UKAS to ISO

17021:2015. Accordingly, we

maintain a comprehensive system of quality control, including

documented policies and procedures regarding compliance with ethical requirements, professional

standards, and applicable legal and regulatory requirements. Our quality management system is at least as demanding as the relevant sections of ISQM-1 and ISQM-2 (2022).

ERM CVS applies a Code of Conduct and related policies to ensure that its employees maintain integrity, objectivity, professional competence and high ethical standards in their

work. Our processes are designed

and implemented to ensure that the work we undertake is objective, impartial and free from bias and

conflict of interest. Our certified management system covers independence and ethical requirements that are at least as

demanding as the relevant sections of the IESBA Code relating to

assurance engagements.

ERM CVS has extensive experience in conducting assurance on environmental, social, ethical and health and safety information,

systems and processes, and provides no consultancy related services to

Ingersoll Rand in any respect.

Attachments

  • Original document
  • Permalink

Disclaimer

Ingersoll Rand Inc. published this content on July 11, 2025, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on July 11, 2025 at 14:18 UTC.