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.