Demant
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 account of any modifications to the process used to identify, assess, and manage material impacts, risks, and opportunities compared to the previous reporting period. Include the date of the most recent modification and any scheduled future revisions of the materiality assessment.
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Question Id: IRO-1_15
In 2024, the double materiality assessment was reviewed and further qualified through deeper impact and risk analyses, such as a human rights impact assessment and a detailed transition risk analysis. Based on new materiality guidance from the European Financial Reporting Advisory Group, EFRAG, that set the ESRS, and feedback from external auditors, the list, descriptions, scoring, and grouping of IROs were reviewed. This review did not result in any change in the list of material sustainability IROs. In 2025, the DMA process will be updated, considering new learnings and experiences, including further maturing of underlying impact analyses and information from Demant’s due diligence practices.
Report Date: 4Q2024Relevance: 85%