Rosendahl Design Group A/S Annual Report 2023 • ESG Reporting MATERIALITY ASSESSMENT The double materiality assessment is a work in progress. We aim for the assessment to be fully compliant with the CSRD for reporting year 2024. New to this year’s assessment is the involvement of a few external stakeholders via interviews (customers and suppliers) as well as internal stakeholders (employees) via survey. Scoring is based on a mix of internal data, secondary data sources, assumptions, and stakeholder input. We will build upon the existing assessment, improving actual impact data as well as the process in quality and scale in the years to come. The visual material matrix in figure 5 shows the identified material topics, ranked from low to high, impact and financial materiality presented on each axis. STAKEHOLDER ENGAGEMENT The views of some of our most important stakeholders have been integrated into this year’s double materiality assessment. We have conducted interviews with 3 of our largest suppliers, 5 of our largest customers, and a survey among our employees. We see the interviews with customers and suppliers as a first step towards a deeper dialogue regarding ESG moving forward, building on the already conducted interviews as well as includ- ing more suppliers and customers in 2024. Conducting the internal survey among employees has also taught us that ESG is a complicated topic and the need to simplify it is high in order to obtain relevant input. We will therefore improve the design of an internal survey until next time with the aim of getting more colleagues engaged in answering and contributing with their input to the assessment. Nevertheless, the stakeholder interviews and the answers collected via the survey all highlighted climate change and carbon footprint related to products and energy as being the most important topics, followed by the topics related to workers in our supply chain including labour rights and health and safety. 26
Download PDF fil