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 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%