The material impacts, risks, and opportunities identified during the materiality assessment process are organized into 13 material topics that determine the European Sustainability Reporting Standards (ESRS) on which the report is based. These topics include climate change adaptation, talent attraction and retention, product quality and safety, corruption and bribery, and advocacy for hearing health, among others. These are addressed by the ESRS Disclosure Requirements, while entity-specific disclosures are not explicitly detailed in the provided information.