Demant's Transition Plan consolidates the existing climate change mitigation plans and initiatives and details the different mitigation actions set by the Group to reduce the GHG emissions and reach our climate targets aligned with the Paris Agreement. The benchmarks provide a roadmap to ensure that company activities are consistent with the Paris Agreement’s objectives, particularly the goal of limiting the global temperature rise to 1.5°C above pre-industrial levels.

The financial resources required for the implementation of the decarbonisation levers and their relation to the financial statements are yet to be determined, as this depends on further defining the decarbonisation levers and their mitigation actions. The document does not explicitly discuss the extent to which the company's ability to implement actions depends on the availability and allocation of resources, nor does it address the impact on adjustments to supply/demand changes, acquisitions, and significant R&D investments.