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.

Question

Accepted Answer

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.

Demant

ESRS disclosure: IRO-1_08

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