Demant
Health Care Equipment
Denmark
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 changes to the material impacts, risks, and opportunities compared to the previous reporting period, as per Disclosure Requirement SBM-3, which pertains to the interaction of these elements with your strategy and business model.
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Question Id: SBM-3_11
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.
Report Date: 4Q2024Relevance: 85%