GRI Content Index 2019

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

 

102-2

Activities, brands, products, and services

 

102-3

Location of headquarters

DSM Location finder on the company website

Address on back page Integrated Annual Report

 

102-4

Location of operations

 

102-5

Ownership and legal form

 

102-6

Markets served

 

102-7

Scale of the organization

 

102-8

Information on employees and other workers

Sustainability Statements

DSM does not provide breakdowns by employment contract or employment type as it does not consider it material to do so.

 

102-9

Supply chain

 

102-10

Significant changes to the organization and its supply chain

 

102-11

Precautionary Principle or approach

 

102-12

External initiatives

 

102-13

Membership of associations

 

102-14

Statement from senior decision-maker

 

102-15

Key impacts, risks, and opportunities

 

102-16

Values, principles, standards, and norms of behavior

 

102-17

Mechanisms for advice and concerns about ethics

 

102-18

Governance structure

 

102-19

Delegating authority

 

102-20

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

 

102-21

Consulting stakeholders on economic, environmental, and social topics

 

102-22

Composition of the highest governance body and its committees

 

102-23

Chair of the highest governance body

 

102-24

Nominating and selecting the highest governance body

 

102-25

Conflicts of interest

 

102-26

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

 

102-27

Collective knowledge of highest governance body

 

102-28

Evaluating the highest governance body’s performance

 

102-29

Identifying and managing economic, environmental, and social impacts

 

102-30

Effectiveness of risk management processes

 

102-31

Review of economic, environmental, and social topics

 

102-32

Highest governance body’s role in sustainability reporting

 

102-33

Communicating critical concerns

 

102-34

Nature and total number of critical concerns

 

102-35

Remuneration policies

 

102-36

Process for determining remuneration

 

102-37

Stakeholders’ involvement in remuneration

Corporate governance and risk management

General Meeting of Shareholders on the company website

 

102-38

Annual total compensation ratio

DSM publishes a pay ratio for the CEO and Managing Board only.

Note 13 to the Parent company - Remuneration of Managing Board and Supervisory Board

 

102-39

Percentage increase in annual total compensation ratio

DSM publishes a pay ratio for the CEO and Managing Board only.

Note 13 to the Parent company - Remuneration of Managing Board and Supervisory Board

 

102-40

List of stakeholder groups

 

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

 

102-43

Approach to stakeholder engagement

 

102-44

Key topics and concerns raised

 

102-45

Entities included in the consolidated financial statements

 

102-46

Defining report content and topic Boundaries

 

102-47

List of material topics

 

102-48

Restatements of information

Reporting policies

Specific restatements will be specified in People and Planet as appropriate

 

102-49

Changes in reporting

 

102-50

Reporting period

 

102-51

Date of most recent report

 

102-52

Reporting cycle

 

102-53

Contact point for questions regarding the report

Back page of printed version DSM Integrated Annual Report

Contact us on the company website

 

102-54

Claims of reporting in accordance with the GRI Standards

 

102-55

GRI content index

 

102-56

External assurance

Climate & Energy

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

 

103-2

The management approach and its components

 

103-3

Evaluation of the management approach

GRI 201: Economic Performance 2016

201-2

Financial implications and other risks and opportunities due to climate change

GRI 302: Energy 2016

302-1

Energy consumption within the organization

Planet

Additional breakdowns on the company’s energy consumption are published on the company website.

 

302-2

Energy consumption outside of the organization

Planet

Additional breakdowns on the company’s energy consumption are published on the company website.

 

302-3

Energy intensity

 

302-4

Reduction of energy consumption

 

302-5

Reductions in energy requirements of products and services

DSM provides examples of reductions in energy requirements from products sold in 2019 in Planet – Avoided emissions, based on LCA. The company currently does not calculate a total value for this.

GRI 305: Emissions 2016

305-1

Direct (Scope 1) GHG emissions

 

305-2

Energy indirect (Scope 2) GHG emissions

 

305-3

Other indirect (Scope 3) GHG emissions

 

305-4

GHG emissions intensity

 

305-5

Reduction of GHG emissions

 

305-6

Emissions of ozone-depleting substances (ODS)

DSM considers this indicator to be not material to the management of our material topics.

 

305-7

Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air

emissions

Resources & Circularity

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

 

103-2

The management approach and its components

 

103-3

Evaluation of the management approach

GRI 301: Materials 2016

301-1

Materials used by weight or volume

Planet

Review of Business – Materials

DSM reports only on percentage renewables by value. In DMS’s Materials cluster, additional sustainability aspirations have been announced, including end-of-life programs.

 

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.

For information on how DSM works with waste streams, see Planet – Renewable & secondary raw materials, and Enabling a circular world on the company website

 

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

Planet

Additional information on DSM’s environmental footprint can be found on the company website

 

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

 

103-2

The management approach and its components

 

103-3

Evaluation of the management approach

GRI 303: Water and Effluents 2018

303-1

Interactions with water as a shared resource

Planet

DSM further discloses on its water management and strategy via CDP

 

303-2

Management of water discharge-related impacts

Planet

DSM further discloses on its water management and strategy via CDP

 

303-3

Water withdrawal

Planet

DSM further discloses on its water management and strategy via CDP

 

303-4

Water discharge

Planet

DSM further discloses on its water management and strategy via CDP

 

303-5

Water consumption

Planet

DSM further discloses on its water management and strategy via CDP

GRI 306: Effluents and Waste 2016

306-1

Water discharge by quality and destination

Planet

DSM further discloses on its water management and strategy via CDP

 

306-5

Water bodies affected by water discharges and/or runoff

Planet

DSM further discloses on its water management and strategy via CDP

Biodiversity

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

 

103-2

Explanation of the material topic and its Boundary

 

103-3

Explanation of the material topic and its Boundary

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

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 – Biodiversity. Monitoring impact on these sites is managed at site level and is not reported at a corporate level.

 

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 – Biodiversity. Monitoring impact on these sites is managed at site level and is not reported at a corporate level. This data is not available for all DSM sites.

 

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 – Biodiversity. Monitoring impact on these sites is managed at site level and is not reported at a corporate level. This data is not available for all DSM sites.

Nutrition & Health

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

 

103-2

The management approach and its components

 

103-3

Evaluation of the management approach

GRI 203: Indirect Economic Impacts 2016

203-1

Infrastructure investments and services supported

Collaborative platforms and networks

DSM reports on partnerships and joint ventures, such as Africa Improved Foods, when they are considered material.

 

203-2

Significant indirect economic impacts

Occupational health & safety

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

 

103-2

The management approach and its components

 

103-3

Evaluation of the management approach

GRI 403: Occupational Health and Safety 2018

403-1

Occupational health and safety management system

DSM implements a SHE-management system to manage risks related to Safety, Health and Environment. See the Description of risks on the company website

People

Risk management

 

403-2

Hazard identification, risk assessment, and incident investigation

DSM does not publicly report on internal processes and does not consider it material to do so. See also What still went wrong

DSM Alert on the company website

 

403-3

Occupational health services

DSM manages occupational health services at local level. Examples of more general services are given in People

 

403-4

Worker participation, consultation, and communication on occupational health and safety

DSM does not publicly report on internal processes and does not consider it material to do so.

 

403-5

Worker training on occupational health and safety

People

Training on occupational health and safety is part of DSM's value training program.

DSM Code of Business Conduct

 

403-6

Promotion of worker health

DSM manages worker health services at local level. Examples of more general services are given in People

 

403-7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

 

403-8

Workers covered by an occupational health and safety management system

All DSM employees and contractors are covered by the DSM Code of Business Conduct and DSM's Safety, Health and Environmental (SHE) policy.

DSM's health and safety management system is internally audited by COA as part of its audit program.

 

403-9

Work-related injuries

 

403-10

Work-related ill health

Labor practices & human rights

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

 

103-2

The management approach and its components

 

103-3

Evaluation of the management approach

GRI 201: Economic Performance 2016

201-3

Defined benefit plan obligations and other retirement plans

GRI 202: Market Presence 2016

202-1

Ratios of standard entry level wage by gender compared to local minimum wage

People

DSM is developing its approach for reporting on Living wage and will report on this further in the coming years.

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 406: Non discrimination

406-1

Incidents of discrimination and corrective actions taken

Code of Business Conduct - Consequence management

DSM does not publicly provide specific details on the nature of violations of the code and Alert cases.

GRI 407: Freedom of Association and Collective Bargaining 2016

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

DSM respects the role of works councils and collective bargaining, and works with these groups in the countries and regions where they are present.

See also the Code of Business Conduct on the company website

GRI 408: Child Labor 2016

408-1

Operations and suppliers at significant risk for incidents of child labor

DSM does not employ child labor. The Supplier Code of Conduct defines the requirements for suppliers, including child labor. In 2019, 95% of DSM’s supplier spend was covered by the Code.

GRI 409 Forced or Compulsory Labor 2016

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

DSM does not employ forced or compulsory labor. The Supplier Code of Conduct defines the requirements for suppliers, including forced or compulsory labor. In 2019, 95% of DSM’s supplier spend was covered by the Code.

GRI 412: Human Rights Assessment 2016

412-1

Operations that have been subject to human rights reviews or impact assessments

People

DSM has performed an initial analysis on human rights. The next phase will be to design, test and roll out a new due diligence approach.

 

412-2

Employee training on human rights policies or procedures

DSM Code of Business Conduct

Human rights is part of the DSM values training programs

 

412-3

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

Sustainability Statements – Suppliers

Supplier Code of Conduct on the company website

DSM does not report specific details relating to human rights in investments and contracts.

Leadership & development

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

 

103-2

The management approach and its components

 

103-3

Evaluation of the management approach

GRI 404: Training and Education 2016

404-1

Average hours of training per year per employee

People

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

 

404-3

Percentage of employees receiving regular performance and career development reviews

People

All DSM employees receive regular performance and career development reviews, either digitally or on paper.

Internationalization & diversity

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

 

103-2

The management approach and its components

 

103-3

Evaluation of the management approach

GRI 201: Economic Performance 2016

201-1

Direct economic value generated and distributed

GRI 202: Market Presence 2016

202-2

Proportion of senior management hired from the local community

GRI 405: Diversity and Equal Opportunity 2016

405-1

Diversity of governance bodies and employees

 

405-2

Ratio of basic salary and remuneration of women to men

Business ethics & transparency

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

 

103-2

The management approach and its components

 

103-3

Evaluation of the management approach

GRI 201: Economic Performance 2016

201-4

Financial assistance received from government

DSM considers this indicator to be not material to the management of our material topics.

GRI 205: Anti-corruption 2016

205-1

Operations assessed for risks related to corruption

 

205-2

Communication and training about anti-corruption policies and procedures

 

205-3

Confirmed incidents of corruption and actions taken

GRI 206: Anti-competitive Behavior 2016

206-1

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

Code of Business Conduct - Consequence management

DSM does not publicly provide specific details on the nature of violations of the code and Alert cases.

GRI 307: Environmental Compliance 2016

307-1

Non-compliance with environmental laws and regulations

GRI 308: Supplier Environmental Assessment 2016

308-1

New suppliers that were screened using environmental criteria

 

308-2

Negative environmental impacts in the supply chain and actions taken

GRI 414: Supplier Social Assessment 2016

414-1

New suppliers that were screened using social criteria

 

414-2

Negative social impacts in the supply chain and actions taken

Sustainability Statements – Suppliers

People

DSM reports on the general results of its Sustainable Procurement Program. When suppliers do not meet expectations, an improvement plan is defined and executed. DSM does not report publicly on this.

GRI 418: Customer Privacy 2016

418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

DSM has no recorded incidents of Customer Privacy breaches

GRI 419: Socioeconomic Compliance 2016

419-1

Non-compliance with laws and regulations in the social and economic area

Geopolitical shifts & (trade) dynamics

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

 

103-2

The management approach and its components

 

103-3

Evaluation of the management approach

GRI 201: Economic Performance 2016

201-1

Direct economic value generated and distributed

Innovation

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

 

103-2

The management approach and its components

 

103-3

Evaluation of the management approach

Advocacy, engagement & partnering

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

 

103-2

The management approach and its components

 

103-3

Evaluation of the management approach

GRI 415: Public Policy 2016

415-1

Political contributions

DSM does not make political donations

Sustainability Statements - Society

GRI 417: Marketing and Labelling 2016

417-3

Incidents of non-compliance concerning marketing communications

DSM had no incidents of non-compliance

 
 

See also the General Disclosures

GRI 102: General Disclosures 2016

102-40
102-41
102-42
102-43
102-44

Product stewardship

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

 

103-2

The management approach and its components

 

103-3

Evaluation of the management approach

GRI 416: Customer Health and Safety 2016

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

The Brighter Living Solutions program methodology addresses health and safety. DSM publicly reports only on the aggregated percentage of total sales.

 

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 2016

417-1

Requirements for product and service information and labeling

Requirements for product and service information and labeling are not managed or reported at DSM level.

 

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.

Digital transformation

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

 

103-2

The management approach and its components

 

103-3

Evaluation of the management approach

Other GRI Standards

DSM reports only against those Standards that align to the company’s material topics. The Standards that do not align with the company’s material topics are:

  • GRI 204: Procurement Practices 2016

  • GRI 410: Security Practices 2016

  • GRI 411: Rights of Indigenous Peoples 2016

  • GRI 413: Local Communities 2016