The GRI Content Index 2016 - Reporting on Sustainability

We base our sustainability reporting on the guidelines of the Global Reporting Initiative (GRI).

This report has been prepared in accordance with the GRI Standards: Comprehensive option.

General Disclosures 

GRI 102: General Disclosures 2016102-1Name of the organization

Home page Integrated Annual Report

102-2Activities, brands, products, and services

DSM at a glance
Markets and products

102-3Location of headquarters

DSM Location finder
Address on back page Integrated Annual Report

102-4Location of operations

DSM at a glance
DSM Location finder

102-5Ownership and legal form

Corporate governance
Risk management

102-6Markets served

DSM at a glance
Review of business

102-7Scale of the organization

DSM at a glance
Key Data

102-8Information on employees and other workers

Sustainability Statements

102-9Supply chain

Stakeholder engagement - Suppliers
Sustainable suppliers

102-10Significant changes to the organization and its supply chain

Review of Business

102-11Precautionary Principle or approach

Corporate governance and risk management
Risk management

102-12External initiatives

Stakeholder engagement - Collaborative platforms & networks
People - Inclusion & Diversity (UN WEPs), ILO, Human rights

Reporting policy

102-13Membership of associations

Stakeholder engagement - Collaborative platforms & networks

102-14Statement from senior decision-maker

Letter from the CEO

102-15Key impacts, risks, and opportunities

Letter from the CEO
How DSM creates value for its stakeholders
Stakeholder engagement - Materiality Risk management

102-16Values, principles, standards, and norms of behavior

DSM Code of Business Conduct

102-17Mechanisms for advice and concerns about ethics

DSM Code of Business Conduct

102-18Governance structure

Corporate governance and risk management - Introduction
Corporate governance and risk management - Governance framework
Corporate governance and risk management - Risk management
Report by the Supervisory Board

102-19Delegating authority

Corporate governance and risk management
Report by the Supervisory Board
Sustainability governance Frameworks

102-20Executive-level responsibility for economic, environmental, and social topics

Corporate governance and risk management
Report by the Supervisory Board
Sustainability Governance Framework

102-21Consulting stakeholders on economic, environmental, and social topics

Stakeholder engagement - Stakeholders
Stakeholder engagement - Collaborative platforms & networks
People in 2016 - Workforce engagement

102-22Composition of the highest governance body and its committees

Report of the Supervisory Board
Supervisory Board & Managing Board

102-23Chair of the highest governance body

Supervisory Board & Managing Board

102-24Nominating and selecting the highest governance body

Report of the Supervisory Board
Supervisory Board & Managing Board

102-25Conflicts of interest

Report of the Supervisory Board
Supervisory Board & Managing Board

102-26Role of highest governance body in setting purpose, values, and strategy

Report of the Supervisory Board
Supervisory Board & Managing Board

102-27Collective knowledge of highest governance body

Corporate governance and risk management
Report of the Supervisory Board

102-28Evaluating the highest governance body's performance

Corporate governance and risk management
Report of the Supervisory Board

102-29Identifying and managing economic, environmental, and social impacts

Corporate governance and risk management
Report of the Supervisory Board

102-30Effectiveness of risk management processes

Corporate governance and risk management
Report of the Supervisory Board
Sustainability governance framework

102-31Review of economic, environmental, and social topics

Report of the Supervisory Board

102-32Highest governance body's role in sustainability reporting

Report of the Supervisory Board

102-33Communicating critical concerns

DSM Code of Business Conduct

102-34Nature and total number of critical concerns

DSM Code of Business Conduct

102-35Remuneration policies

Remuneration policy for the Managing Board and for the Supervisory Board

102-36Process for determining remuneration

Remuneration policy for the Managing Board and for the Supervisory Board

102-37Stakeholders' involvement in remuneration

Corporate governance and risk management
General Meeting of Shareholders

102-38Annual total compensation ratio

DSM does not consider this indicator relevant in order to assess compensation structures according to fairness. DSM makes an impact on local communities by the salaries it pays its employees which are in line with industry norms.

102-39Percentage increase in annual total compensation ratio

DSM does not consider this indicator relevant in order to assess compensation structures according to fairness. DSM makes an impact on local communities by the salaries it pays its employees which are in line with industry norms.

102-40List of stakeholder groups

Stakeholder engagement - Stakeholders

102-41Collective bargaining agreements

DSM does not report this on a corporate level. In countries or businesses where employees have third-party representation via a works council or collective bargaining, DSM respects these relationships and works with these third parties in a mutually respectful manner.  

102-42Identifying and selecting stakeholders

Stakeholder engagement

102-43Approach to stakeholder engagement

Stakeholder engagement

102-44Key topics and concerns raised

Stakeholder engagement - Materiality
People in 2016
Planet in 2016

102-45Entities included in the consolidated financial statements

DSM at a glance
Review of business

102-46Defining report content and topic Boundaries

Financial and reporting policy
Stakeholder engagement - Materiality

102-47List of material topics

Stakeholder engagement - Materiality
People in 2016
Planet in 2016
Sustainability statements

102-48Restatements of information

Financial and reporting policy

102-49Changes in reporting

Stakeholder engagement - Materiality
Financial and reporting policy

102-50Reporting period

Financial and reporting policy

102-51Date of most recent report

Financial and reporting policy

102-52Reporting cycle

Financial and reporting policy

102-53Contact point for questions regarding the report

Back page of printed version DSM Integrated Annual Report
Contact Us

102-54Claims of reporting in accordance with the GRI Standards

DSM Global Reporting Initiative (GRI) Content Index 2016

102-55GRI content index

DSM Global Reporting Initiative (GRI) Content Index 2016

102-56External assurance

Report of the Audit Committee
Annual General Meeting of Shareholders 2017
Independent Auditor's report of the Financial Statements
Assurance report of the independent auditor

1 Health & wellness 

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Strategy 2018
People in 2016
Review of Business Nutrition

103-2The management approach and its components

Stakeholder engagement - Materiality
Strategy 2018
People in 2016
Review of Business Nutrition

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Strategy 2018
People in 2016
Review of Business Nutrition

GRI 417: Marketing and Labelling 2016417-2Incidents of non-compliance concerning product and service information and labelling

Such incidents are managed on site/Group level. DSM does not currently collect this data on a corporate level. See also Stakeholder engagement - Customers (linking to complaints)

2 Malnutrition & nutrition security

3 Emerging economies 

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Stakeholder engagement - Suppliers
People in 2016

103-2The management approach and its components

Stakeholder engagement - Materiality
Stakeholder engagement - Suppliers
People in 2016

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Stakeholder engagement - Suppliers
People in 2016

GRI 202: Market Presence 2016202-2Proportion of senior management hired from the local community

Sustainability Statements
People in 2016

GRI 204: Procurement Practices 2016204-1Proportion of spending on local suppliers

The information to report on this disclosure is unavailable. DSM currently focuses on 'critical suppliers' which includes suppliers from potentially high-risk countries. In light of this, DSM will investigate the materiality and relevance of this disclosure.

4 Geopolitical tensions & inequalities

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Risk Management

103-2The management approach and its components

Stakeholder engagement - Materiality
Risk Management

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Risk Management

5 Climate change & renewable energy

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Planet in 2016
Review of Business

103-2The management approach and its components

Stakeholder engagement - Materiality
Planet in 2016
Review of Business

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Planet in 2016
Review of Business

GRI 201: Economic Performance 2016201-2Financial implications and other risks and opportunities due to climate change

Planet in 2016

GRI 302: Energy 2016302-1Energy consumption within the organization

Planet in 2016

302-2Energy consumption outside of the organization

Planet in 2016 - Greenhouse gas (GHG) emissions

302-3Energy intensity

Planet in 2016 - Climate change & renewable energy

302-4Reduction of energy consumption

Planet in 2016 - Climate change & renewable energy

GRI 305: Emissions 2016305-1Direct (Scope 1) GHG emissions

Planet in 2016 - Greenhouse gas (GHG) emissions

305-2Energy indirect (Scope 2) GHG emissions

Planet in 2016 - Greenhouse gas (GHG) emissions

305-3Other indirect (Scope 3) GHG emissions

Planet in 2016 - Greenhouse gas (GHG) emissions

305-4GHG emissions intensity

Planet in 2016 - Climate change & renewable energy

305-5Reduction of GHG emissions

Planet in 2016 - Climate change & renewable energy

305-7Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

Planet in 2016 - Other Emissions

6 Resource scarcity / circular & bio-based economy

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Planet in 2016
Review of Business Materials
Review of Business Innovation Center

103-2The management approach and its components

Stakeholder engagement - Materiality
Planet in 2016
Review of Business Materials
Review of Business Innovation Center

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Planet in 2016
Review of Business Materials
Review of Business Innovation Center

GRI 301: Materials 2016301-1Materials used by weight or volume

Planet in 2016. DSM reports only on % renewables by value.

301-2Recycled input materials used

This data is currently not available. DSM will investigate the materiality and measurability of this topic. Currently this topic has not been resolved yet.

301-3Reclaimed products and their packaging materials

This data is not available and currently not assessed as material for DSM. In general, the company's businesses do not produce consumer end products and are not in a position to trace the reclamation of the final end products.

GRI 306: Effluents and Waste 2016306-1Water discharge by quality and destination

Planet in 2016 - Water security

306-2Waste by type and disposal method

Environmental footprint on DSM.com

306-3Significant spills

DSM has not recorded any significant spills - see What still went wrong.

306-4Transport of hazardous waste

DSM does not import hazardous waste or use hazardous waste in its processes. Detailed information on the amount of hazardous waste produced at all DSM locations can be found on this website. All hazardous waste produced by DSM is transported to external sources for disposal.

306-5Water bodies affected by water discharges and/or runoff

This data is currently not available for all sites. General analysis shows that there is no indication of significant impact for DSM.

7 Water security 

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Planet in 2016 - Water security

103-2The management approach and its components

Stakeholder engagement - Materiality
Planet in 2016 - Water security

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Planet in 2016 - Water security

GRI 302: Energy 2016302-5Reductions in energy requirements of products and services

Planet in 2016 - Avoided emissions

GRI 303: Water 2016303-1Water withdrawal by source

Planet in 2016 - Water security
Sustainability Statements

303-2Water sources significantly affected by withdrawal of water

This data is currently not available for all sites. DSM will investigate its materiality and relevance for DSM. Currently this topic has not been resolved yet.

303-3Water recycled and reused

Planet in 2016 - Water security. DSM separately discloses water consumption and water usage where consumed water is not returned to the source.

8 Sustainable food systems 

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Review of Business Nutrition

103-2The management approach and its components

Stakeholder engagement - Materiality
Review of Business Nutrition

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Review of Business Nutrition

9 Biodiversity

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Position Paper - biodiversity on dsm.com
Planet in 2016

103-2The management approach and its components

Stakeholder engagement - Materiality
Position Paper - biodiversity on dsm.com
Planet in 2016

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Position Paper - biodiversity on dsm.com
Planet in 2016

GRI 304: Biodiversity 2016304-1Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Planet in 2016 - Biodiversity. DSM manages this topic at a local level and does not report details centrally.

304-2Significant impacts of activities, products, and services on biodiversity

The percentage of DSM sites that have been identified as being located in or adjacent to high biodiversity value areas can be found in Planet in 2016 - Biodiversity. Monitoring impact on these sites is managed at site level and is not reported at a corporate level. DSM will investigate the possibility to collect this information centrally.

304-3Habitats protected or restored

The percentage of DSM sites that have been identified as being located in or adjacent to high biodiversity value areas can be found in Planet in 2016 - Biodiversity. Monitoring impact on these sites is managed at site level and is not reported at a corporate level. This data is currently not available for all DSM sites. DSM will investigate the possibility to collect this information centrally

304-4IUCN Red List species and national conservation list species with habitats in areas affected by operations

The percentage of DSM sites that have been identified as being located in or adjacent to high biodiversity value areas can be found in Planet in 2016 - Biodiversity. Monitoring impact on these sites is managed at site level and is not reported at a corporate level. This data is currently not available for all DSM sites. DSM will investigate the possibility to collect this information centrally

10 Open innovation 

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Review of Business Innovation Center

103-2The management approach and its components

Stakeholder engagement - Materiality
Review of Business Innovation Center

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Review of Business Innovation Center

11 Careers & Employment 

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Stakeholder engagement - Suppliers
People in 2016

103-2The management approach and its components

Stakeholder engagement - Materiality
Stakeholder engagement - Suppliers
People in 2016

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Stakeholder engagement - Suppliers
People in 2016

GRI 202: Market Presence 2016202-1Ratios of standard entry level wage by gender compared to local minimum wage

DSM does not consider this indicator relevant in order to assess compensation structures according to fairness. DSM makes an impact on local communities by the salaries it pays its employees which are in line with industry norms.

202-2Proportion of senior management hired from the local community

Sustainability Statements
People in 2016

GRI 401: Employment 2016401-1New employee hires and employee turnover

Sustainability statements

DSM does not report on this indicator by gender or age group. DSM is transitioning to a new reporting landscape and will investigate the possibilities of reporting against these dimensions

401-2Benefits provided to full-time employees that are not provided to temporary or part-time employees

Benefits are managed at a local level. DSM does not compile this information on a corporate level as it does not consider this indicator at corporate level applicable for managing this topic. Benefits provided to employees are fully compliant with all applicable national laws

401-3Parental leave

Actual rates are managed and monitored at local level. DSM does not consider this rate at a corporate level to be relevant to steer on this material topic.

GRI 402: Labor/Management Relations 2016402-1Minimum notice periods regarding operational changes

People in 2016 - New organizational and operating model.
DSM complies with local legislation and requirements.

GRI 403: Occupational Health and Safety 2016403-1Workers representation in formal joint management-worker health and safety committees

Actual rates are managed and monitored at local level. DSM currently does not gather this data at a consolidated level.

403-2Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities

People in 2016. Detailed information at gender level is monitored locally. DSM considers this data on consolidated level not relevant for its operations.

403-3Workers with high incidence or high risk of diseases related to their occupation

People in 2016 - Employee Health Management

403-4Health and safety topics covered in formal agreements with trade unions

The content of formal agreements with trade unions varies per country and is managed locally. The inclusion of Health and Safety topics are monitored locally and for this reason, is considered not applicable by DSM to be reported on a corporate level

GRI 404: Training and Education 2016404-1Average hours of training per year per employee

Sustainability Statements. DSM does not report this KPI by gender or employee category. DSM does not steer organizational training by gender or employee category so considers these breakdowns not applicable.

404-2Programs for upgrading employee skills and transition assistance programs

People in 2016 - Leadership & people management programs

404-3Percentage of employees receiving regular performance and career development reviews

People in 2016 - Accountability for Performance

GRI 405: Diversity and Equal Opportunity 2016405-1Diversity of governance bodies and employees

Sustainability Statements

405-2Ratio of basic salary and remuneration of women to men

DSM manages and monitors equal and fair treatment and wages and payment at local level. DSM considers this ratio on consolidated level not applicable for steering careers and employment.

12 Advocacy & reputation 

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Stakeholder engagement - Stakeholders
Code of Business Conduct
Risk Management

103-2The management approach and its components

Stakeholder engagement - Materiality
Stakeholder engagement - Stakeholders
Code of Business Conduct
Risk Management

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Stakeholder engagement - Stakeholders
Code of Business Conduct
Risk Management

GRI 417: Marketing and Labelling 2016417-3Incidents of non-compliance concerning marketing communications

DSM has had no incidents of non-compliance

13 Trade barriers 

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Code of Business Conduct

103-2The management approach and its components

Stakeholder engagement - Materiality
Code of Business Conduct

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Code of Business Conduct

14 Digital transformation 

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Strategy 2018
Code of Business Conduct

103-2The management approach and its components

Stakeholder engagement - Materiality
Strategy 2018
Code of Business Conduct

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Strategy 2018
Code of Business Conduct

15 Responsible business practices

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Stakeholder engagement - Suppliers
People in 2016 - Human Rights
Code of Business Conduct

103-2The management approach and its components

Stakeholder engagement - Materiality
Stakeholder engagement - Suppliers
People in 2016 - Human Rights
Code of Business Conduct

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Stakeholder engagement - Suppliers
People in 2016 - Human Rights
Code of Business Conduct

GRI 205: Anti-corruption 2016205-1Operations assessed for risks related to corruption

Code of Business Conduct
Risk Management

205-2Communication and training about anti-corruption policies and procedures

Code of Business Conduct

GRI 205: Anti-corruption 2016205-3Confirmed incidents of corruption and actions taken

Code of Business Conduct

GRI 206: Anti-competitive Behavior 2016206-1Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

Code of Business Conduct

GRI 307: Environmental Compliance 2016307-1Non-compliance with environmental laws and regulations

Sustainability Statements

GRI 308: Supplier Environmental Assessment 2016308-1New suppliers that were screened using environmental criteria

Sustainability Statements

308-2Negative environmental impacts in the supply chain and actions taken

Sustainability Statements

GRI 412: Human Rights Assessment 2016412-1Operations that have been subject to human rights reviews or impact assessments

People in 2016 - Human Rights. DSM is implementing a Human Rights Risk Assessment to monitor human rights within the company.

412-2Employee training on human rights policies or procedures

Code of Business Conduct

412-3Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

Supplier Code of Conduct
Stakeholder engagement - Suppliers

GRI 414: Supplier Social Assessment 2016414-1New suppliers that were screened using social criteria

Stakeholder engagement - Supplier compliance
People in 2016 - Human Rights

414-2Negative social impacts in the supply chain and actions taken

Stakeholder engagement - Supplier compliance
People in 2016 - Human Rights

GRI 419: Socioeconomic Compliance 2016419-1Non-compliance with laws and regulations in the social and economic area

Sustainability Statements

16 Transparency & Reporting 

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Financial and reporting policy

103-2The management approach and its components

Stakeholder engagement - Materiality
Financial and Reporting policy

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Financial and Reporting policy

GRI 201: Economic Performance 2016201-1Direct economic value generated and distributed

Profit in 2016
Notes 4 segment information

201-3Defined benefit plan obligations and other retirement plans

Notes 24 - Post-employment benefits

GRI 415: Public Policy 2016415-1Political contributions

DSM does not make political donations

See Stakeholder engagement - Philanthropy and Sponsorship

GRI 418: Customer Privacy 2016418-1Substantiated complaints concerning breaches of customer privacy and losses of customer data

DSM has no recorded incidents of Customer Privacy breaches

17 Product & food safety 

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Brighter Living Solutions
Planet in 2016 - Product Stewardship

103-2The management approach and its components

Stakeholder engagement - Materiality
Brighter Living Solutions
Planet in 2016 - Product Stewardship

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Brighter Living Solutions
Planet in 2016 - Product Stewardship

GRI 416: Customer Health and Safety 2016416-1Assessment of the health and safety impacts of product and service categories

Key Data
Brighter Living Solutions

416-2Incidents of non-compliance concerning the health and safety impacts of products and services

Such incidents are managed on site/Group level. DSM does not currently collect this data on a corporate level. See also Stakeholder engagement - Customers (linking to complaints)

GRI 417: Marketing and Labeling 2016417-1Requirements for product and service information and labeling

Planet in 2016 - Product Stewardship

417-2Incidents of non-compliance concerning product and service information and labeling

Such incidents are managed on site/Group level. DSM does not currently collect this data on a corporate level. See also Stakeholder engagement - Customers (linking to complaints)

18 Taxation

GRI 103: Management Approach 2016103-1Explanation of the material topic and its Boundary

Stakeholder engagement - Materiality
Taxation position paper on dsm.com

103-2The management approach and its components

Stakeholder engagement - Materiality
Taxation position paper on dsm.com

103-3Evaluation of the management approach

Stakeholder engagement - Materiality
Taxation position paper on dsm.com

19 Bioethics