Demant
ESRS disclosure: ESRS ESRS 2 \ DR BP-1
Tags Tree
- Provide information on whether the sustainability statement has been prepared on a consolidated or individual basis, as per Disclosure Requirement BP-1 – General basis for preparation of the sustainability statement.
-
Question Id: BP-1_01
The Sustainability statement has been prepared on a consolidated basis and include all entities under Demant’s control as defined by the scope of consolidation used in our financial reporting including acquired entities in the reporting period.
Report Date: 4Q2024Relevance: 100%
- Confirm whether the scope of consolidation for the consolidated sustainability statement aligns with that of the financial statements. If not applicable, declare whether the reporting undertaking is exempt from preparing financial statements or is preparing consolidated sustainability reporting in accordance with Article 48i of Directive 2013/34/EU.
-
Question Id: BP-1_02
The scope of consolidation used in the sustainability statement aligns with that of the financial statements.
Report Date: 4Q2024Relevance: 85%
- Provide a detailed account of the extent to which the sustainability statement encompasses the undertaking's upstream and downstream value chain, as stipulated in Disclosure Requirement BP-1 concerning the general basis for preparation of the sustainability statement.
-
Question Id: BP-1_04
The Sustainability statement covers Demant’s own operation as well as upstream and downstream value chains, where applicable, depending on the impacts, risks and opportunities identified in the double materiality assessment.
Report Date: 4Q2024Relevance: 65%
- Has the undertaking exercised the option to omit any specific information related to intellectual property, know-how, or results of innovation in the preparation of the sustainability statement, as per Disclosure Requirement BP-1 and ESRS 1 section 7.7?
-
Question Id: BP-1_05
We have not chosen the options to omit or exclude information due to confidentiality or sensitivity.
Report Date: 4Q2024Relevance: 90%
- Provide a detailed account of how your administrative, management, and supervisory bodies evaluate impacts, risks, and opportunities in the context of overseeing your company's strategy, major transaction decisions, and risk management processes. Include an explanation of whether trade-offs related to these impacts, risks, and opportunities have been considered.
-
Question Id: GOV-2_02
Assessing materiality of sustainability topics on an annual basis helps us take the right strategic decisions and guides our external disclosures. We assess sustainability topics from a double materiality perspective: How can Demant actually and potentially impact people and the environment (impact materiality), and can such impacts and/or dependencies on resources affect Demant’s financial position (financial materiality)? In 2024, we further qualified the extensive double materiality assessment (DMA) we conducted in 2023 to identify our material topics.
Report Date: 4Q2024Relevance: 60%