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 regarding the resilience of your organization's strategy and business model in relation to its capacity to address material impacts and risks, as well as to capitalize on material opportunities. Include both qualitative and, where applicable, quantitative analyses of this resilience. Detail the methodologies used in conducting these analyses and specify the time horizons applied, as outlined in ESRS 1, Chapter 6 on Time Horizons. When presenting quantitative data, you may use single amounts or ranges.
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Question Id: SBM-3_10
In 2023, a comprehensive double materiality assessment process was executed, identifying more than 50 impacts, risks, and opportunities. The assessment included analysis of geographies with elevated potential impacts or risks, and 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: 65%