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 disclosure detailing the current and anticipated effects of material impacts, risks, and opportunities on your business model, value chain, strategy, and decision-making processes. Include an explanation of how your organization has responded or intends to respond to these effects, specifying any modifications made or planned to your strategy or business model to address specific material impacts or risks, or to capitalize on particular material opportunities.
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Question Id: SBM-3_03
In 2023, a comprehensive double materiality assessment process was executed. More than 50 impacts, risks, and opportunities (IROs) were identified, with documentation specifying their nature and value chain location. The assessment included analysis of geographies with elevated potential impacts or risks. A shortlist of material IROs was further qualified with stakeholders. The results were integrated into the reporting plan, grouping material IROs for external reporting based on the ESRS. The organization plans to update the DMA process in 2025, considering new learnings and experiences, ensuring sustainability-related risks are integrated into the continuous risk management processes.
Report Date: 4Q2024Relevance: 85%