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.