Demant
ESRS disclosure: ESRS ESRS 2 \ DR BP-2 \ Paragraph 17 c; ESRS ESRS 2 \ DR BP-2
Tags Tree
- Has the undertaking incorporated information from other legislation or generally accepted sustainability reporting standards and frameworks into its sustainability statement? If so, disclose this fact. Additionally, if there is a partial application of such standards or frameworks, provide a precise reference to the specific paragraphs applied.
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Question Id: BP-2_16
The table outlines the list of datapoints in cross-cutting standards that derive from other EU legislation.
Report Date: 4Q2024Relevance: 50%
- Does the undertaking's sustainability statement include information derived from other legislation or generally accepted sustainability reporting standards and frameworks, in addition to the information prescribed by ESRS? If so, disclose this fact and, in instances of partial application, provide a precise reference to the specific paragraphs of the standard or framework applied.
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Question Id: BP-2_17
The table outlines the list of datapoints in cross-cutting standards that derive from other EU legislation.
Report Date: 4Q2024Relevance: 50%
- Provide a comprehensive list of the disclosure requirements or specific datapoints mandated by a Disclosure Requirement that have been incorporated by reference, as outlined in ESRS 1 section 9.1 on Incorporation by Reference.
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Question Id: BP-2_20
The table outlines the list of datapoints in cross-cutting standards that derive from other EU legislation.
Report Date: 4Q2024Relevance: 50%
- Has your company, with an average of 750 or fewer employees during the financial year, opted to omit information required by ESRS E4, ESRS S1, ESRS S2, ESRS S3, or ESRS S4 under the phase-in provisions of Appendix C of ESRS 1? If so, confirm whether the sustainability topics covered by these standards have been assessed as material in your materiality assessment. For each topic deemed material, provide a list of matters (topic, sub-topic, or sub-sub-topic) identified as material in AR 16 of ESRS 1 Appendix A, and briefly explain how your business model and strategy address the impacts related to these matters.
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Question Id: BP-2_22
The company has identified 'Risk of incidents of forced labour' and 'Risk of incidents of child labour' as material under ESRS 2-SBM3-S1. These are related to the 'Own workforce' section on page 86.
Report Date: 4Q2024Relevance: 50%
- Has your organization, with an average of 750 or fewer employees during the financial year, opted to utilize the phase-in provisions as outlined in Appendix C of ESRS 1, thereby omitting information required by ESRS E4, ESRS S1, ESRS S2, ESRS S3, or ESRS S4? If so, confirm whether the sustainability topics covered by these standards have been deemed material following your materiality assessment. For each topic identified as material, provide a detailed list of matters, including topics, sub-topics, or sub-sub-topics, as specified in AR 16 ESRS 1 Appendix A, and succinctly describe how your business model and strategy incorporate the impacts related to these matters.
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Question Id: BP-2_23
The company has identified 'Risk of incidents of forced labour' and 'Risk of incidents of child labour' as material under ESRS 2-SBM3-S1. These are related to the 'Own workforce' section on page 86.
Report Date: 4Q2024Relevance: 50%
- Has your organization utilized the phase-in provisions as outlined in Appendix C of ESRS 1, specifically regarding the omission of information required by ESRS E4, ESRS S1, ESRS S2, ESRS S3, or ESRS S4, due to not exceeding an average of 750 employees on the balance sheet date during the financial year? If so, confirm whether the sustainability topics covered by these standards have been assessed as material through your materiality assessment. For each topic deemed material, provide a concise description of the policies your organization has implemented in relation to these matters.
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Question Id: BP-2_25
The company has identified 'Risk of incidents of forced labour' and 'Risk of incidents of child labour' as material under ESRS 2-SBM3-S1. These are related to the 'Own workforce' section on page 86.
Report Date: 4Q2024Relevance: 50%
- Has your company, which employs fewer than 750 individuals on average during the financial year, opted to omit information as permitted by the phase-in provisions of Appendix C of ESRS 1? If so, have you conducted a materiality assessment to determine whether the sustainability topics outlined in ESRS E4, ESRS S1, ESRS S2, ESRS S3, and ESRS S4 are material to your operations? For each topic deemed material, provide a concise description of the actions undertaken to identify, monitor, prevent, mitigate, remediate, or terminate actual or potential adverse impacts associated with these sustainability matters, along with the outcomes of such actions.
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Question Id: BP-2_26
The company has identified 'Risk of incidents of forced labour' and 'Risk of incidents of child labour' as material under ESRS 2-SBM3-S1. These are related to the 'Own workforce' section on page 86.
Report Date: 4Q2024Relevance: 50%
- Has your undertaking or group, which does not exceed an average of 750 employees on its balance sheet date during the financial year, opted to omit information as permitted by the phase-in provisions outlined in Appendix C of ESRS 1? If so, confirm whether the sustainability topics covered by ESRS E4, ESRS S1, ESRS S2, ESRS S3, and ESRS S4 have been assessed as material through your materiality assessment. Furthermore, for each topic deemed material, provide the relevant metrics associated with these sustainability matters.
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Question Id: BP-2_27
The company has identified 'Risk of incidents of forced labour' and 'Risk of incidents of child labour' as material under ESRS 2-SBM3-S1. These are related to the 'Own workforce' section on page 86.
Report Date: 4Q2024Relevance: 50%