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 | 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 | ||
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 | General Meeting of Shareholders on the company website |
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 | Additional breakdowns on the company’s energy consumption are published on the company website. |
302-2 | Energy consumption outside of the organization | 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 | 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 | 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 | DSM further discloses on its water management and strategy via CDP |
303-2 | Management of water discharge-related impacts | DSM further discloses on its water management and strategy via CDP | |
303-3 | Water withdrawal | DSM further discloses on its water management and strategy via CDP | |
303-4 | Water discharge | DSM further discloses on its water management and strategy via CDP | |
303-5 | Water consumption | 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 | DSM further discloses on its water management and strategy via CDP |
306-5 | Water bodies affected by water discharges and/or runoff | 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 | 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 |
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 | |
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 | Training on occupational health and safety is part of DSM's value training program. | |
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 | 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 | 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 | 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 | 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 | 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 | 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 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 |
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 |
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 | 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