Financial & reporting policy

Financial policy

Reporting policy

As a basis for and contribution to effective risk management and to ensure that the company is able to pursue its strategies, even during periods of economic downturn, DSM aims to retain a strong balance sheet and limit its financial risks. Find out about DSM’s financial policy.

Find out about how we report about DSM and learn more about how we implement the principles of the UN Global Compact, the Global Reporting Initiative (GRI) Standards and align with the International Integrated Reporting Council’s <IR> Framework.

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Review of business 2016

In 2016, DSM's activities were grouped into three clusters: Nutrition, Materials and Innovation Center. In addition, DSM reports separately on Corporate Activities. Results presented in this section (and elsewhere in the management report) relate to consolidated activities only (therefore non-consolidated partnerships are excluded).

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Sustainability statements

The sustainability statements provide an overview of the key KPIs relating to People and Planet at DSM. DSM bases its sustainability reporting on best practice standards and international guidelines. Most important are the guidelines of the Global Reporting Initiative (GRI). For this report, the company used the GRI Standards. A detailed overview of how DSM reports according to the GRI Standards comprehensive indicators, including a reference to relevant sections in this report, is provided here. DSM aligns with the recommendations of the International Integrated Reporting Council <IR> Framework where possible.

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Financial statements

Summary of significant accounting policies

Consolidated statements

DSM’s consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union. The accounting policies applied by DSM comply with IFRS and the pronouncements of the International Financial Reporting Interpretation Committee (IFRIC) effective at 31 December 2016.

The consolidated financial statements comprise the financial statements of Royal DSM and its subsidiaries (together ‘DSM’ or ‘group’).

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Parent company

Financial statements

The parent company financial statements are the financial statements of Koninklijke DSM N.V., which have been prepared in accordance with accounting principles generally accepted in the Netherlands.

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DSM figures: five-year summary

This summary gives an overview of DSM’s balance sheet, income statement, key figures and ratios and information about ordinary DSM shares over the last five years.

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