Demant
ESRS disclosure: ESRS ESRS 2 \ DR BP-1
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- Provide information on whether the sustainability statement has been prepared on a consolidated or individual basis, as per Disclosure Requirement BP-1 – General basis for preparation of the sustainability statement.
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Question Id: BP-1_01
The Sustainability statement has been prepared on a consolidated basis and include all entities under Demant’s control as defined by the scope of consolidation used in our financial reporting including acquired entities in the reporting period.
Report Date: 4Q2024Relevance: 100%
- Confirm whether the scope of consolidation for the consolidated sustainability statement aligns with that of the financial statements. If not applicable, declare whether the reporting undertaking is exempt from preparing financial statements or is preparing consolidated sustainability reporting in accordance with Article 48i of Directive 2013/34/EU.
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Question Id: BP-1_02
The scope of consolidation used in the sustainability statement aligns with that of the financial statements.
Report Date: 4Q2024Relevance: 85%
- Provide a detailed account of the extent to which the sustainability statement encompasses the undertaking's upstream and downstream value chain, as stipulated in Disclosure Requirement BP-1 concerning the general basis for preparation of the sustainability statement.
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Question Id: BP-1_04
The Sustainability statement covers Demant’s own operation as well as upstream and downstream value chains, where applicable, depending on the impacts, risks and opportunities identified in the double materiality assessment.
Report Date: 4Q2024Relevance: 65%
- Has the undertaking exercised the option to omit any specific information related to intellectual property, know-how, or results of innovation in the preparation of the sustainability statement, as per Disclosure Requirement BP-1 and ESRS 1 section 7.7?
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Question Id: BP-1_05
We have not chosen the options to omit or exclude information due to confidentiality or sensitivity.
Report Date: 4Q2024Relevance: 90%
- Provide a comprehensive list of the Disclosure Requirements adhered to in the preparation of your sustainability statement, as determined by the materiality assessment. This list should specify the page numbers and/or paragraphs where each related disclosure is located within the sustainability statement. Additionally, present a table of all datapoints derived from other EU legislation, as outlined in Appendix B of this standard, indicating their location in the sustainability statement. For datapoints assessed as not material, clearly mark them as "Not material" in accordance with ESRS 1 paragraph 35.
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Question Id: IRO-2_02
Disclosure Requirements Statement Page BP-1 Sustainability 51 BP-2 Sustainability 113 GOV-1 Management/Sustainability 41, 47, 56 GOV-2 Management/Sustainability 56 GOV-3 Remuneration report 8 GOV-4 Sustainability 116 GOV-5 Sustainability 108 SBM-1 Management/Sustainability 10, 16, 20, 59 SBM-1 Sustainability 88 SBM-1 Financial 127 SBM-2 Sustainability 64 SBM-3 Sustainability 58, 60-62 IRO-1 Sustainability 62-63 IRO-2 Sustainability 109 Data points derived from other EU legislation are listed under BP-2 on page 113.
Report Date: 4Q2024Relevance: 85%