The GRI Content Index 2017 - 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 2016 102-1 Name of the organization

Home page Integrated Annual Report

102-2 Activities, brands, products, and services

DSM at a glance

Markets and products

102-3 Location of headquarters

DSM Location finder

Address on back page Integrated Annual Report

102-4 Location of operations

DSM at a glance

DSM Location finder

102-5 Ownership and legal form

Corporate Governance

Risk management

102-6 Markets served

DSM at a glance

Review of business

102-7 Scale of the organization

DSM at a glance

Key Data

102-8 Information on employees and other workers

Sustainability Statements

102-9 Supply chain

Sustainability Statements - Suppliers

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

Review of Business

102-11 Precautionary Principle or approach

Corporate governance and risk management

Risk management

102-12 External initiatives

Collaborative platforms & networks

People in 2017

Reporting policy

102-13 Membership of associations

Collaborative platforms & networks

102-14 Statement from senior decision-maker

Letter from the CEO

102-15 Key impacts, risks, and opportunities

Letter from the CEO

How DSM creates value for its stakeholders

Materiality

Risk management

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

DSM Code of Business Conduct

102-17 Mechanisms for advice and concerns about ethics

DSM Code of Business Conduct

102-18 Governance structure

Corporate governance and risk management

Report by the Supervisory Board

102-19 Delegating authority

Corporate governance and risk management

Report by the Supervisory Board

Sustainability Governance Framework

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

Corporate governance and risk management

Report by the Supervisory Board

Sustainability Governance Framework

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

Stakeholders

Collaborative platforms & networks

People in 2017 – Workforce Engagement

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

Report by the Supervisory Board

Supervisory Board and Managing Board Royal DSM

102-23 Chair of the highest governance body

Supervisory Board and Managing Board Royal DSM

102-24 Nominating and selecting the highest governance body

Report by the Supervisory Board

Supervisory Board and Managing Board Royal DSM

102-25 Conflicts of interest

Report by the Supervisory Board

Supervisory Board and Managing Board Royal DSM

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

Report by the Supervisory Board

Supervisory Board and Managing Board Royal DSM

102-27 Collective knowledge of highest governance body

Corporate governance and risk management

Report by the Supervisory Board

102-28 Evaluating the highest governance body’s performance

Corporate governance and risk management

Report by the Supervisory Board

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

Corporate governance and risk management

Report by the Supervisory Board

102-30 Effectiveness of risk management processes

Corporate governance and risk management

Report by the Supervisory Board

Sustainability Governance Framework

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

Report by the Supervisory Board

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

Report by the Supervisory Board

102-33 Communicating critical concerns

DSM Code of Business Conduct

102-34 Nature and total number of critical concerns

DSM Code of Business Conduct

102-35 Remuneration policies

Remuneration policy for the Managing Board

102-36 Process for determining remuneration

Remuneration policy for the Managing Board

102-37 Stakeholders’ involvement in remuneration

Corporate governance and risk management

General Meeting of Shareholders

102-38 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.

102-39 Percentage 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.

102-40 List of stakeholder groups

Stakeholders

102-41 Collective 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.  

102-42 Identifying and selecting stakeholders

Stakeholders

102-43 Approach to stakeholder engagement

Stakeholders

102-44 Key topics and concerns raised

Materiality

People in 2017

Planet in 2017

102-45 Entities included in the consolidated financial statements

DSM at a glance

Review of business

102-46 Defining report content and topic Boundaries

Reporting policy

Materiality

102-47 List of material topics

Materiality

People in 2017

Planet in 2017

Sustainability statements

102-48 Restatements of information

Reporting policy

102-49 Changes in reporting

Materiality

Reporting policy

102-50 Reporting period

Reporting policy

102-51 Date of most recent report

Reporting policy

102-52 Reporting cycle

Reporting policy

102-53 Contact point for questions regarding the report

Back page of printed version DSM Integrated Annual Report

Contact Us

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

DSM Global Reporting Initiative (GRI) Standards table

Reporting policy

102-55 GRI content index

DSM Global Reporting Initiative (GRI) Standards table

102-56 External assurance

Report of the Audit Committee

Annual General Meeting of Shareholders 2018

Independent Auditor’s report of the Financial Statements

Assurance report of the independent auditor

Health and wellness

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Strategy 2018

People in 2017

Review of Business Nutrition

103-2 The management approach and its components

Materiality

Strategy 2018

People in 2017

Review of Business Nutrition

103-3 Evaluation of the management approach

Materiality

Strategy 2018

People in 2017

Review of Business Nutrition

GRI 417: Marketing and Labelling 2016 417-2 Incidents 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)

Malnutrition and nutrition security

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Collaborative platforms and networks

People in 2017

Review of Business Nutrition

103-2 The management approach and its components

Materiality

Collaborative platforms and networks

People in 2017

Review of Business Nutrition

103-3 Evaluation of the management approach

Materiality

Collaborative platforms and networks

People in 2017

Review of Business Nutrition

GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported

Collaborative platforms and networks

203-2 Significant indirect economic impacts

Collaborative platforms and networks

Emerging economies

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Stakeholder Engagement - Suppliers

People in 2017

103-2 The management approach and its components

Materiality

Stakeholder Engagement - Suppliers

People in 2017

103-3 Evaluation of the management approach

Materiality

Stakeholder Engagement - Suppliers

People in 2017

GRI 202: Market Presence 2016 202-2 Proportion of senior management hired from the local community

Sustainability Statements

People in 2017

GRI 204: Procurement Practices 2016 204-1 Proportion 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.

Geopolitical tensions & inequalities

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Risk Management

103-2 The management approach and its components

Materiality

Risk Management

103-3 Evaluation of the management approach

Materiality

Risk Management

Climate change & renewable energy

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Planet in 2017

Review of Business

103-2 The management approach and its components

Materiality

Planet in 2017

Review of Business

103-3 Evaluation of the management approach

Materiality

Planet in 2017

Review of Business

GRI 201: Economic Performance 2016 201-2 Financial implications and other risks and opportunities due to climate change

Planet in 2017

GRI 302: Energy 2016 302-1 Energy consumption within the organization

Planet in 2017

302-2 Energy consumption outside of the organization

Planet in 2017 - Climate change & renewable energy

302-3 Energy intensity

Planet in 2017 - Climate change & renewable energy

302-4 Reduction of energy consumption

Planet in 2017 - Climate change & renewable energy

GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions

Planet in 2017 - Climate change & renewable energy

305-2 Energy indirect (Scope 2) GHG emissions

Planet in 2017 - Climate change & renewable energy

305-3 Other indirect (Scope 3) GHG emissions

Planet in 2017 - Climate change & renewable energy

305-4 GHG emissions intensity

Planet in 2017 - Climate change & renewable energy

305-5 Reduction of GHG emissions

Planet in 2017 - Climate change & renewable energy

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

Planet in 2017 - Climate change & renewable energy

Resource scarcity - circular & bio-based economy

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Planet in 2017

Review of Business Materials

Review of Business Innovation Center

103-2 The management approach and its components

Materiality

Planet in 2017

Review of Business Materials

Review of Business Innovation Center

103-3 Evaluation of the management approach

Materiality

Planet in 2017

Review of Business Materials

Review of Business Innovation Center

GRI 301: Materials 2016 301-1 Materials used by weight or volume

Planet in 2017

DSM reports only on % renewables by value.

301-2 Recycled 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.

301-3 Reclaimed 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 2016 306-2 Waste by type and disposal method

Environmental footprint on DSM.com

306-3 Significant spills

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

306-4 Transport 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.

Water security

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Planet in 2017 Water security

103-2 The management approach and its components

Materiality

Planet in 2017 Water security

103-3 Evaluation of the management approach

Materiality

Planet in 2017 Water security

GRI 303: Water 2016 303-1 Water withdrawal by source

Planet in 2017 Water security

Sustainability Statements

303-2 Water 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.

303-3 Water recycled and reused

Planet in 2017 - water security. DSM separately discloses water consumption and water usage where consumed water is not returned to the source.

GRI 306: Effluents and Waste 2016 306-1 Water discharge by quality and destination

Planet in 2017 Water security

306-5 Water 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.

Sustainable food systems

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Review of Business Nutrition

103-2 The management approach and its components

Materiality

Review of Business Nutrition

103-3 Evaluation of the management approach

Materiality

Review of Business Nutrition

Biodiversity

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Position Paper - biodiversity on dsm.com

Planet in 2017

103-2 The management approach and its components

Materiality

Position Paper - biodiversity on dsm.com

Planet in 2017

103-3 Evaluation of the management approach

Materiality

Position Paper - biodiversity on dsm.com

Planet in 2017

GRI 304: Biodiversity 2016 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Planet in 2017 - Biodiversity. DSM manages this topic at a local level and does not report details centrally.

304-2 Significant 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 2015 – 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.

304-3 Habitats 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 2017 – 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

304-4 IUCN 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 2017 – 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

Careers & employment

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Sustainability Statements Suppliers

People in 2017

103-2 The management approach and its components

Materiality

Sustainability Statements Suppliers

People in 2017

103-3 Evaluation of the management approach

Materiality

Sustainability Statements Suppliers

People in 2017

GRI 202: Market Presence 2016 202-1 Ratios 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.

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

Sustainability Statements

People in 2017

GRI 401: Employment 2016 401-1 New employee hires and employee turnover

Sustainability statements

DSM does not report on this indicator by gender or age group.

401-2 Benefits 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

401-3 Parental 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 2016 402-1 Minimum notice periods regarding operational changes

DSM complies with local legislation and requirements.

GRI 403: Occupational Health and Safety 2016 403-1 Workers 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.

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

People in 2017. Detailed information at gender level is monitored locally. DSM considers this data on consolidated level not relevant for its operations.

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

People in 2017 Occupational health cases

403-4 Health 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 2016 404-1 Average hours of training per year per employee

Sustainability Statements.

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

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

People in 2017 Learning and development at DSM

People in 2017 Developing and managing our talent

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

People in 2017 Accountability for Performance

GRI 405: Diversity and Equal Opportunity 2016 405-1 Diversity of governance bodies and employees

Sustainability Statements

405-2 Ratio 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.

Open innovation

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Review of Business Innovation Center

103-2 The management approach and its components

Materiality

Review of Business Innovation Center

103-3 Evaluation of the management approach

Materiality

Review of Business Innovation Center

Advocacy & stakeholder engagement

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Stakeholders

Sustainability Statements - Stakeholder Engagement

Code of Business Conduct

Risk Management

103-2 The management approach and its components

Materiality

Stakeholders

Sustainability Statements - Stakeholder Engagement

Code of Business Conduct

Risk Management

103-3 Evaluation of the management approach

Materiality

Stakeholders

Sustainability Statements - Stakeholder Engagement

Code of Business Conduct

Risk Management

GRI 417: Marketing and Labelling 2017 417-3 Incidents of non-compliance concerning marketing communications

DSM has had no incidents of non-compliance

Trade barriers

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Code of Business Conduct

103-2 The management approach and its components

Materiality

Code of Business Conduct

103-3 Evaluation of the management approach

Materiality

Code of Business Conduct

Digital transformation

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Strategy 2018

Code of Business Conduct

103-2 The management approach and its components

Materiality

Strategy 2018

Code of Business Conduct

103-3 Evaluation of the management approach

Materiality

Strategy 2018

Code of Business Conduct

Responsible business practices

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Sustainability Statements Suppliers

People in 2017 Human Rights

Code of Business Conduct

Financial and Reporting policy

103-2 The management approach and its components

Materiality

Sustainability Statements Suppliers

People in 2017 Human Rights

Code of Business Conduct

Financial and Reporting policy

103-3 Evaluation of the management approach

Materiality

Sustainability Statements Suppliers

People in 2017 Human Rights

Code of Business Conduct

Financial and Reporting policy

GRI 205: Anti-corruption 2017 205-1 Operations assessed for risks related to corruption

Code of Business Conduct

Risk Management

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

Code of Business Conduct

GRI 205: Anti-corruption 2017 205-3 Confirmed incidents of corruption and actions taken

Code of Business Conduct

GRI 206: Anti-competitive Behavior 2017 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

Code of Business Conduct

GRI 307: Environmental Compliance 2017 307-1 Non-compliance with environmental laws and regulations

Sustainability Statements

GRI 308: Supplier Environmental Assessment 2017 308-1 New suppliers that were screened using environmental criteria

Sustainability Statements

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

Sustainability Statements

GRI 412: Human Rights Assessment 2017 412-1 Operations that have been subject to human rights reviews or impact assessments

People in 2017 Human Rights

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

412-2 Employee training on human rights policies or procedures

Code of Business Conduct

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

Supplier Code of Conduct

Sustainability Statements Suppliers

GRI 414: Supplier Social Assessment 2017 414-1 New suppliers that were screened using social criteria

Sustainability Statements Suppliers

People in 2017 Human Rights

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

Sustainability Statements Suppliers

People in 2017 Human Rights

GRI 419: Socioeconomic Compliance 2017 419-1 Non-compliance with laws and regulations in the social and economic area

Sustainability Statements Suppliers

GRI 201: Economic Performance 2017 201-1 Direct economic value generated and distributed

Profit in 2017

Notes 4 segment information

201-3 Defined benefit plan obligations and other retirement plans

Notes 24 - Post-employment benefits

GRI 415: Public Policy 2017 415-1 Political contributions

DSM does not make political donations

See Sustainability Statements - Philanthropy and Sponsorship

GRI 418: Customer Privacy 2017 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

DSM has no recorded incidents of Customer Privacy breaches

Product & food safety

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Planet in 2017 Product Stewardship

103-2 The management approach and its components

Materiality

Planet in 2017 Product Stewardship

103-3 Evaluation of the management approach

Materiality

Planet in 2017 Product Stewardship

GRI 416: Customer Health and Safety 2017 416-1 Assessment of the health and safety impacts of product and service categories

Key Data

Explanation of some concepts and ratios - Brighter Living Solutions

416-2 Incidents 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.

GRI 417: Marketing and Labeling 2017 417-1 Requirements for product and service information and labeling

Planet in 2017 Product Stewardship

417-2 Incidents 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.

Bioethics

GRI 103: Management Approach 2016f 103-1 Explanation of the material topic and its Boundary

Materiality

Biotechnology position paper on dsm.com

103-2 The management approach and its components

Materiality

Biotechnology position paper on dsm.com

103-3 Evaluation of the management approach

Materiality

Biotechnology position paper on dsm.com

Product Stewardship

GRI 103: Management Approach 2016 103-1 Explanation of the material topic and its Boundary

Materiality

Planet in 2017 - Product Stewardship

103-2 The management approach and its components

Materiality

Planet in 2017 - Product Stewardship

103-3 Evaluation of the management approach

Materiality

Planet in 2017 - Product Stewardship