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 explanation of the process your organization employs to identify, assess, prioritize, and monitor potential and actual impacts on people and the environment. This should be informed by your due diligence process and include an account of how negative impacts are prioritized based on their relative severity and likelihood. Additionally, if applicable, describe how positive impacts are prioritized based on their relative scale, scope, and likelihood. Clarify how these processes determine which sustainability matters are deemed material for reporting purposes, referencing any qualitative or quantitative thresholds and other criteria as outlined in ESRS 1 section 3.4 on Impact Materiality.
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Question Id: IRO-1_06
The scoring methodology and criteria of the materiality assessment include impact materiality based on scale, scope, irremediability of negative impacts, and likelihood of impacts. For actual positive and negative impacts, materiality is based on the impact severity, whereas for potential impacts, materiality is based on severity and likelihood. Financial materiality considers size of financial effect, likelihood, and impact on reputation. The materiality of IROs was ranked using predominantly qualitative scales, with quantitative input such as scales on financial effect and information from internal sources assessed to be reliable. All impacts, risks, and opportunities ranked over the materiality threshold of 1.8 are included in the report.
Report Date: 4Q2024Relevance: 75%