Demant
ESRS disclosure: ESRS ESRS 2 \ DR BP-2 \ Paragraph 15
Tags Tree
- 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 description of the decision-making process and the associated internal control procedures as part of the disclosure requirement IRO-1, which pertains to the identification and assessment of material impacts, risks, and opportunities.
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Question Id: IRO-1_11
The decision-making process involves desktop analysis and interviews with stakeholders, identification of more than 50 IROs, and 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. Consultation of stakeholders involves presenting process and material IROs to industry peers, the Executive Leadership Team, the Audit committee, and the Board of Directors for approval of material IROs.
Report Date: 4Q2024Relevance: 85%