Rosendahl Design Group A/S Annual Report 2024 • ESG Reporting Double Materiality A two-Sided Perspective The Double Materiality Assessment is used to make sure that we focus on the ESG topics that are most material to us as a company. The matrix and focus areas for 2024 are identical with the 2023 version as our profile is unchanged. The double materiality assessment takes the full value chain into consideration. Scoring is based on a mix of internal and external data sources, stakeholder input and assumptions. The visual material matrix on p. 22, shows the identified material topics, ranked from low to high, impact, and financial materiality, presented on each axis. FIGURE 1 DOUBLE MATERIALITY – A TWO-SIDED PERSPECTIVE Company OUT PACT RD IMPACT WA DOUBLE MATERIALITY INWARD IM Planet & Society 20
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