Provide a detailed explanation of the methods employed to ensure that the baseline value, used for measuring progress towards climate change mitigation and adaptation targets, accurately represents the activities covered and accounts for external influences. Include considerations such as temperature anomalies affecting energy consumption and related greenhouse gas emissions. Specify whether normalization of the baseline value or the use of a 3-year average was applied to enhance representativeness and achieve a more faithful representation.

Question

Accepted Answer

Demant submitted its climate targets for validation to the SBTi in 2021, using 2019 as the baseline year, since it provided the latest available data before coronavirus disrupted business operations.

Demant

ESRS disclosure: E1-4_20

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