Demant
ESRS disclosure: ESRS ESRS 2 \ DR BP-2 \ Paragraph 15
Tags Tree
- 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 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%