Demant
Health Care Equipment
Denmark
ESRS disclosure: ESRS ESRS 2 \ DR BP-2
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- Has the undertaking incorporated information from other legislation or generally accepted sustainability reporting standards and frameworks into its sustainability statement? If so, disclose this fact. Additionally, if there is a partial application of such standards or frameworks, provide a precise reference to the specific paragraphs applied.
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Question Id: BP-2_16
The table outlines the list of datapoints in cross-cutting standards that derive from other EU legislation.
Report Date: 4Q2024Relevance: 50%
- Does the undertaking's sustainability statement include information derived from other legislation or generally accepted sustainability reporting standards and frameworks, in addition to the information prescribed by ESRS? If so, disclose this fact and, in instances of partial application, provide a precise reference to the specific paragraphs of the standard or framework applied.
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Question Id: BP-2_17
The table outlines the list of datapoints in cross-cutting standards that derive from other EU legislation.
Report Date: 4Q2024Relevance: 50%
- Provide a comprehensive list of the disclosure requirements or specific datapoints mandated by a Disclosure Requirement that have been incorporated by reference, as outlined in ESRS 1 section 9.1 on Incorporation by Reference.
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Question Id: BP-2_20
The table outlines the list of datapoints in cross-cutting standards that derive from other EU legislation.
Report Date: 4Q2024Relevance: 50%
- Has your company, with an average of 750 or fewer employees during the financial year, opted to omit information required by ESRS E4, ESRS S1, ESRS S2, ESRS S3, or ESRS S4 under the phase-in provisions of Appendix C of ESRS 1? If so, confirm whether the sustainability topics covered by these standards have been assessed as material in your materiality assessment. For each topic deemed material, provide a list of matters (topic, sub-topic, or sub-sub-topic) identified as material in AR 16 of ESRS 1 Appendix A, and briefly explain how your business model and strategy address the impacts related to these matters.
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Question Id: BP-2_22
The company has identified 'Risk of incidents of forced labour' and 'Risk of incidents of child labour' as material under ESRS 2-SBM3-S1. These are related to the 'Own workforce' section on page 86.
Report Date: 4Q2024Relevance: 50%
- Has your organization, with an average of 750 or fewer employees during the financial year, opted to utilize the phase-in provisions as outlined in Appendix C of ESRS 1, thereby omitting information required by ESRS E4, ESRS S1, ESRS S2, ESRS S3, or ESRS S4? If so, confirm whether the sustainability topics covered by these standards have been deemed material following your materiality assessment. For each topic identified as material, provide a detailed list of matters, including topics, sub-topics, or sub-sub-topics, as specified in AR 16 ESRS 1 Appendix A, and succinctly describe how your business model and strategy incorporate the impacts related to these matters.
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Question Id: BP-2_23
The company has identified 'Risk of incidents of forced labour' and 'Risk of incidents of child labour' as material under ESRS 2-SBM3-S1. These are related to the 'Own workforce' section on page 86.
Report Date: 4Q2024Relevance: 50%
- Has your organization utilized the phase-in provisions as outlined in Appendix C of ESRS 1, specifically regarding the omission of information required by ESRS E4, ESRS S1, ESRS S2, ESRS S3, or ESRS S4, due to not exceeding an average of 750 employees on the balance sheet date during the financial year? If so, confirm whether the sustainability topics covered by these standards have been assessed as material through your materiality assessment. For each topic deemed material, provide a concise description of the policies your organization has implemented in relation to these matters.
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Question Id: BP-2_25
The company has identified 'Risk of incidents of forced labour' and 'Risk of incidents of child labour' as material under ESRS 2-SBM3-S1. These are related to the 'Own workforce' section on page 86.
Report Date: 4Q2024Relevance: 50%
- Has your company, which employs fewer than 750 individuals on average during the financial year, opted to omit information as permitted by the phase-in provisions of Appendix C of ESRS 1? If so, have you conducted a materiality assessment to determine whether the sustainability topics outlined in ESRS E4, ESRS S1, ESRS S2, ESRS S3, and ESRS S4 are material to your operations? For each topic deemed material, provide a concise description of the actions undertaken to identify, monitor, prevent, mitigate, remediate, or terminate actual or potential adverse impacts associated with these sustainability matters, along with the outcomes of such actions.
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Question Id: BP-2_26
The company has identified 'Risk of incidents of forced labour' and 'Risk of incidents of child labour' as material under ESRS 2-SBM3-S1. These are related to the 'Own workforce' section on page 86.
Report Date: 4Q2024Relevance: 50%
- Has your undertaking or group, which does not exceed an average of 750 employees on its balance sheet date during the financial year, opted to omit information as permitted by the phase-in provisions outlined in Appendix C of ESRS 1? If so, confirm whether the sustainability topics covered by ESRS E4, ESRS S1, ESRS S2, ESRS S3, and ESRS S4 have been assessed as material through your materiality assessment. Furthermore, for each topic deemed material, provide the relevant metrics associated with these sustainability matters.
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Question Id: BP-2_27
The company has identified 'Risk of incidents of forced labour' and 'Risk of incidents of child labour' as material under ESRS 2-SBM3-S1. These are related to the 'Own workforce' section on page 86.
Report Date: 4Q2024Relevance: 50%
- Provide a comprehensive mapping of the information contained within your sustainability statement pertaining to the due diligence process, as mandated by Disclosure Requirement GOV–4.
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Question Id: GOV-4_01
Core elements of due diligence
Core elements of due diligence Paragraphs or pages in the Sustainability Statement Disclosure relating to people and/or environment a) Embedding due diligence in governance, strategy and business model ESRS 2 GOV-2, page 56 People and environment ESRS 2 GOV-3, page 8 in Remuneration Report 2024 People and environment ESRS 2 SBM-3, pages 58-63 People and environment b) Engaging with affected stakeholders in all key steps of due diligence ESRS 2 GOV-2, page 56 People and environment ESRS 2 SBM-2, page 64 People and environment ESRS 2 IRO-1, page 62 People and environment S1-2, pages 86-87, 89, 92 People S2-2, page 94 People S4-2, pages 96, 99, 101 People G1-1, page 104 People and environment c) Identifying and assessing adverse impacts ESRS 2 IRO-1, page 62 People and environment ESRS 2 SBM-3, page 58 People and environment d) Taking actions to address those adverse impacts E1-1, page 68 Environment E1-3, page 68 Environment E5-2, pages 76-77 Environment S1-4, page 87, 89, 92 People S2-4, page 94 People S4-4, pages 96-97, 99, 101 People G1-1, page 104 People and environment G1-3, page 104 People and environment e) Tracking the effectiveness of these efforts and communicating E1-4, page 69 Environment E1-5, page 70 Environment E1-6 pages 70-72 Environment E5-3, page 77 Environment E5-4, page 78 Environment E5-5, page 78 Environment S1-5, pages 87, 90 People S1-6, pages 88, 92 People S1-9, page 90 People S1-17, page 87 People S4-5, pages 98-100 People G1-4, page 105 People and environment G1-5, page 106 People and environment Report Date: 4Q2024Relevance: 85%