Demant
ESRS disclosure: ESRS ESRS 2 \ DR BP-1
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- 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.
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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.
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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.
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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?
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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 description of the methodologies and assumptions applied in the process to identify and assess material impacts, risks, and opportunities as per Disclosure Requirement IRO-1.
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Question Id: IRO-1_01
In 2023, a comprehensive double materiality assessment process was executed. The assessment methodology involved the development of a DMA tool for description and scoring of IROs, including setting thresholds for impact and financial materiality. More than 50 IROs were identified, with documentation and descriptions including specifications of their nature and where in the value chain an IRO occurs. Further analysis considered geographies with elevated potential impacts or risks, and assessment of impact and financial materiality of all IROs through scoring workshops with relevant stakeholders. A shortlist of material IROs was further qualified with relevant internal stakeholders.
Report Date: 4Q2024Relevance: 90%