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, assess, prioritize, and monitor risks and opportunities that could potentially impact financial outcomes. This disclosure must encompass an explanation of how the likelihood, magnitude, and nature of the effects of identified risks and opportunities are evaluated, including any qualitative or quantitative thresholds and criteria utilized, as stipulated by ESRS 1 section 3.5 on Financial Materiality.
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Question Id: IRO-1_09
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: 85%