Provide a detailed account of the methodologies employed to calculate data related to waste, specifically addressing the criteria and assumptions utilized to identify and classify products designed according to circular principles as outlined in paragraph 35. Indicate whether the data is derived from direct measurements or estimations, and disclose the primary assumptions applied.

Question

Accepted Answer

The resource inflow and outflow are based on estimates, using internal and external data combined with assumptions, and is then extrapolated to the total population based on sales volumes and inventory movements. Key assumptions are for resource inflow including actual weight of the materials found in two hearing aids and then multiplied with the total sales.

Demant

ESRS disclosure: E5-5_06

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