Demant
Health Care Equipment
Denmark
ESRS disclosure: ESRS E1 \ DR E1-1 \ Paragraph 16 e
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- Provide a detailed explanation of any objectives or plans related to capital expenditures (CapEx), capital expenditure plans (CapEx plans), and operational expenditures (OpEx) that your undertaking has formulated to align its economic activities, including revenues, CapEx, and OpEx, with the criteria set forth in Commission Delegated Regulation 2021/2139, as required under Disclosure Requirement E1-1 concerning the transition plan for climate change mitigation.
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Question Id: E1-1_08
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.
Report Date: 4Q2024Relevance: 30%
- Provide a detailed account of the reporting boundaries considered and the calculation methods employed for estimating Scope 3 greenhouse gas (GHG) emissions. Specify the calculation tools utilized, if any, for each significant Scope 3 GHG category, ensuring consistency with the Greenhouse Gas Protocol (GHGP) guidelines.
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Question Id: E1-6_29
Demant employs two different methodologies for scope 3 accounting: one tailored for the Diagnostics business area and another for the Hearing Aids and Hearing Care business areas. Both methodologies align with the scope 3 GHG Protocol standard and follow a combined approach, using hybrid- and spend-based methods for the GHG emissions calculations.
Report Date: 4Q2024Relevance: 60%