Annual Report 2024

Annual Report 2024PRELIMINARY DOUBLE MATERIALITY ANALYSIS In 2024, we prepared a preliminary double materiality analysis to guide us in the upcoming reporting on CSRD (Corporate Sustainability Reporting Directive), which the Group will be subject to in 2025. The double materiality analysis aims to identify which ESG topics are material to the DLG Group. The assessment is made to estimate the impact of the Group on society and the environ- ment (impact materiality) as well as the impact of ESG topics on the Group (financial materiality). The analysis supports the DLG Group’s strategic focus areas within ESG and sustainability (refer to the following pages), and it will help guide the preparations for the Group’s 2025 ESG reporting. The figure below shows the preliminary double materiality analysis divided into the main topics of the CSRD standard. The focus of the analysis is on both the near and distant future. The analysis is based on input from the Group’s managers and experts as well as external stakeholders and scientific research. The input was gathered and assessed in line with a double materiality approach to conclude on the preliminary material topics. Refer to the ESG section on the following pages for a range of impacts, risks and opportunities of the analysis. ENVIRONMENT E1 CLIMATE CHANGE E2 POLLUTION E4 BIODIVERSITY AND ECOSYSTEMS E5 RESOURCE USE AND CIRCULAR ECONOMY SOCIAL S1 OWN WORKFORCE S2 EMPLOYEES IN THE VALUE CHAIN S3 SOCIETY GOVERNANCE G1 BUSINESS ETHICS 36 DLG ANNUAL REPORT 2024Side 47Side 49