Demant
ESRS disclosure: ESRS ESRS 2 \ DR BP-2 \ Paragraph 15
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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 detailed account of the methodology employed to identify, evaluate, prioritize, and monitor risks and opportunities with potential financial implications. Include an explanation of how the organization has integrated the relationships between its impacts and dependencies with the risks and opportunities that may emerge from these impacts and dependencies.
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Question Id: IRO-1_08
The methodology includes 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 specifying 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. The process considers whether an IRO is the result of own operations or business relationships.
Report Date: 4Q2024Relevance: 85%