Demant
Health Care Equipment
Denmark
ESRS disclosure: ESRS ESRS 2 \ DR BP-2 \ Paragraph 16
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- 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%
- Provide a comprehensive overview of the process employed to identify, assess, prioritize, and monitor risks and opportunities that may have financial effects. Include a detailed description of the methodologies and criteria used in this process, ensuring clarity on how material impacts are determined and managed.
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Question Id: IRO-1_07
The process involves 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 including specifications of their nature and where in the value chain an IRO occurs. Further analysis considers geographies with elevated potential impacts or risks, and assessment of impact and financial materiality through scoring workshops with relevant stakeholders. A shortlist of material IROs was further qualified with relevant internal stakeholders.
Report Date: 4Q2024Relevance: 85%