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.

Question

Accepted Answer

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.

Demant

ESRS disclosure: BP-2_27

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