GRI Index
General Disclosures
Organizational Profile
GRI 102: General Disclosures 2016 |
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102-1 |
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Name of the organization |
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102-2 |
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Activities, brands, products, and services |
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DSM at a glance |
102-3 |
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Location of headquarters |
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DSM Location finder on the company website |
102-4 |
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Location of operations |
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DSM Location finder on the company website |
102-5 |
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Ownership and legal form |
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102-6 |
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Markets served |
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102-7 |
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Scale of the organization |
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102-8 |
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Information on employees and other workers |
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Sustainability statements – People |
102-9 |
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Supply chain |
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102-10 |
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Significant changes to the organization and its supply chain |
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102-11 |
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Precautionary Principle or approach |
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Planet |
102-12 |
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External initiatives |
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102-13 |
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Membership of associations |
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Strategy
GRI 102: General Disclosures 2016 |
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102-14 |
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Statement from senior decision-maker |
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102-15 |
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Key impacts, risks, and opportunities |
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Co-CEO letter |
Ethics and Integrity
GRI 102: General Disclosures 2016 |
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102-16 |
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Values, principles, standards, and norms of behavior |
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102-17 |
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Mechanisms for advice and concerns about ethics |
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Governance
GRI 102: General Disclosures 2016 |
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102-18 |
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Governance structure |
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Corporate governance |
102-19 |
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Delegating authority |
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Corporate governance |
102-20 |
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Executive-level responsibility for economic, environmental, and social topics |
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Corporate governance |
102-21 |
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Consulting stakeholders on economic, environmental, and social topics |
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102-22 |
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Composition of the highest governance body and its committees |
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Governance framework |
102-23 |
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Chair of the highest governance body |
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102-24 |
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Nominating and selecting the highest governance body |
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Supervisory Board Report |
102-25 |
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Conflicts of interest |
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Supervisory Board Report |
102-26 |
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Role of highest governance body in setting purpose, values, and strategy |
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Supervisory Board Report |
102-27 |
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Collective knowledge of highest governance body |
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102-28 |
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Evaluating the highest governance body’s performance |
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102-29 |
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Identifying and managing economic, environmental, and social impacts |
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102-30 |
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Effectiveness of risk management processes |
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Risk management |
102-31 |
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Review of economic, environmental, and social topics |
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102-32 |
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Highest governance body’s role in sustainability reporting |
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102-33 |
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Communicating critical concerns |
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102-34 |
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Nature and total number of critical concerns |
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102-35 |
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Remuneration policies |
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Remuneration of the Managing Board Koninklijke DSM N.V. 2020 |
102-36 |
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Process for determining remuneration |
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Remuneration of the Managing Board Koninklijke DSM N.V. 2020 |
Stakeholder Engagement
GRI 102: General Disclosures 2016 |
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102-37 |
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Stakeholders’ involvement in remuneration |
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Corporate governance |
102-38 |
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Annual total compensation ratio |
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DSM publishes a pay ratio for the CEO and Managing Board only. |
102-39 |
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Percentage increase in annual total compensation ratio |
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102-40 |
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List of stakeholder groups |
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102-41 |
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Collective bargaining agreements |
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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 |
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Identifying and selecting stakeholders |
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102-43 |
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Approach to stakeholder engagement |
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102-44 |
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Key topics and concerns raised |
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Reporting Practice
GRI 102: General Disclosures 2016 |
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102-45 |
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Entities included in the consolidated financial statements |
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102-46 |
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Defining report content and topic Boundaries |
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Reporting policies |
102-47 |
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List of material topics |
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Materiality |
102-48 |
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Restatements of information |
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Reporting policies |
102-49 |
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Changes in reporting |
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102-50 |
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Reporting period |
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102-51 |
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Date of most recent report |
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102-52 |
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Reporting cycle |
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102-53 |
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Contact point for questions regarding the report |
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Contact us on the company website |
102-54 |
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Claims of reporting in accordance with the GRI Standards |
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DSM Global Reporting Initiative (GRI) Standards table |
102-55 |
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GRI content index |
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102-56 |
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External assurance |
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Financials and auditing |
Climate & Energy
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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Materiality |
103-2 |
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The management approach and its components |
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Materiality |
103-3 |
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Evaluation of the management approach |
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Materiality |
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GRI 201: Economic Performance 2016 |
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201-2 |
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Financial implications and other risks and opportunities due to climate change |
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Planet |
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GRI 302: Energy 2016 |
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302-1 |
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Energy consumption within the organization |
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Climate & Energy |
302-2 |
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Energy consumption outside of the organization |
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Climate & Energy |
302-3 |
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Energy intensity |
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302-4 |
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Reduction of energy consumption |
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302-5 |
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Reductions in energy requirements of products and services |
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DSM provides examples of reductions in energy requirements from products sold in 2019 in Avoided emissions based on LCA. The company currently does not calculate a total value for this. |
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GRI 305: Emissions 2016 |
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305-1 |
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Direct (Scope 1) GHG emissions |
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305-2 |
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Energy indirect (Scope 2) GHG emissions |
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305-3 |
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Other indirect (Scope 3) GHG emissions |
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305-4 |
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GHG emissions intensity |
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305-5 |
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Reduction of GHG emissions |
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305-6 |
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Emissions of ozone-depleting substances (ODS) |
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DSM considers this indicator to be not material to the management of our material topics. |
305-7 |
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Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions |
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Resources & Circularity
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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Materiality |
103-2 |
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The management approach and its components |
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Materiality |
103-3 |
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Evaluation of the management approach |
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Materiality |
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GRI 301: Materials 2016 |
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301-1 |
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Materials used by weight or volume |
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Renewable & secondary raw materials |
301-2 |
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Recycled input materials used |
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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 |
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Reclaimed products and their packaging materials |
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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. |
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GRI 306: Effluents and Waste 2016 |
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306-2 |
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Waste by type and disposal method |
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Waste |
306-3 |
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Significant spills |
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DSM has not recorded any significant spills – see also What still went wrong in 2020 |
306-4 |
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Transport of hazardous waste |
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DSM does not import hazardous waste or use hazardous waste in its processes. All hazardous waste produced by DSM is transported to external sources for disposal. |
Water Security
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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103-2 |
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The management approach and its components |
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103-3 |
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Evaluation of the management approach |
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GRI 303: Water and Effluents 2018 |
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303-1 |
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Interactions with water as a shared resource |
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Water security |
303-2 |
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Management of water discharge-related impacts |
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Water security |
303-3 |
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Water withdrawal |
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Water security |
303-4 |
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Water discharge |
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Water security |
303-5 |
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Water consumption |
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Water security |
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GRI 306: Effluents and Waste 2016 |
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306-1 |
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Water discharge by quality and destination |
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Water security |
306-5 |
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Water bodies affected by water discharges and/or runoff |
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Water security |
Nature & biodiversity
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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103-2 |
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Explanation of the material topic and its Boundary |
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103-3 |
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Explanation of the material topic and its Boundary |
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GRI 304: Biodiversity 2016 |
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304-1 |
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Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas |
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Nature & Biodiversity |
304-2 |
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Significant impacts of activities, products, and services on biodiversity |
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The percentage of DSM sites that have been identified as being located in or adjacent to high biodiversity value areas can be found in Nature & Biodiversity. Monitoring impact on these sites is managed at site level and is not reported at a corporate level. |
304-3 |
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Habitats protected or restored |
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The percentage of DSM sites that have been identified as being located in or adjacent to high biodiversity value areas can be found in Nature & Biodiversity. Monitoring impact on these sites is managed at site level and is not reported at a corporate level. |
304-4 |
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IUCN Red List species and national conservation list species with habitats in areas affected by operations |
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The percentage of DSM sites that have been identified as being located in or adjacent to high biodiversity value areas can be found in Nature & Biodiversity. Monitoring impact on these sites is managed at site level and is not reported at a corporate level. |
Nutrition & Health
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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Materiality |
103-2 |
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The management approach and its components |
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Materiality |
103-3 |
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Evaluation of the management approach |
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Materiality |
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GRI 203: Indirect Economic Impacts 2016 |
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203-1 |
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Infrastructure investments and services supported |
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Nutrition & Health initiatives |
203-2 |
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Significant indirect economic impacts |
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Nutrition & Health initiatives |
Occupational health & safety
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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Materiality |
103-2 |
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The management approach and its components |
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Materiality |
103-3 |
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Evaluation of the management approach |
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Materiality |
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GRI 403: Occupational Health and Safety 2018 |
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403-1 |
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Occupational health and safety management system |
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DSM implements a SHE-management system to manage risks related to Safety, Health and Environment. |
403-2 |
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Hazard identification, risk assessment, and incident investigation |
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DSM does not publicly report on internal processes and does not consider it material to do so. See also What still went wrong in 2020 |
403-3 |
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Occupational health services |
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DSM manages occupational health services at local level. Examples of more general services are given in Safety, health & well-being |
403-4 |
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Worker participation, consultation, and communication on occupational health and safety |
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DSM does not publicly report on internal processes and does not consider it material to do so. |
403-5 |
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Worker training on occupational health and safety |
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Safety, health & well-being |
403-6 |
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Promotion of worker health |
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DSM manages worker health services at local level. Examples of more general services are given in Safety, health & well-being |
403-7 |
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Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
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Safety, health & well-being |
403-8 |
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Workers covered by an occupational health and safety management system |
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All DSM employees and contractors are covered by the DSM Code of Business Conduct and DSM’s Safety, Health and Environmental (SHE) policy. |
403-9 |
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Work-related injuries |
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403-10 |
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Work-related ill health |
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Labor practices & human rights
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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Materiality |
103-2 |
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The management approach and its components |
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Materiality |
103-3 |
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Evaluation of the management approach |
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Materiality |
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GRI 201: Economic Performance 2016 |
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201-3 |
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Defined benefit plan obligations and other retirement plans |
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GRI 202: Market Presence 2016 |
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202-1 |
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Ratios of standard entry level wage by gender compared to local minimum wage |
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Human rights |
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GRI 401: Employment 2016 |
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401-1 |
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New employee hires and employee turnover |
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Sustainability statements – People |
401-2 |
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Benefits provided to full-time employees that are not provided to temporary or part-time employees |
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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 |
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Parental leave |
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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. |
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GRI 402: Labor/Management Relations 2016 |
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402-1 |
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Minimum notice periods regarding operational changes |
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DSM complies with local legislation and requirements. |
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GRI 406: Non discrimination |
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406-1 |
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Incidents of discrimination and corrective actions taken |
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Consequence management |
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GRI 407: Freedom of Association and Collective Bargaining 2016 |
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407-1 |
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Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
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DSM respects the role of works councils and collective bargaining, and works with these groups in the countries and regions where they are present. |
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GRI 408: Child Labor 2016 |
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408-1 |
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Operations and suppliers at significant risk for incidents of child labor |
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DSM does not employ child labor. The Supplier Code of Conduct defines the requirements for suppliers, including child labor. In 2020, 95% of DSM’s supplier spend was covered by the Code. |
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GRI 409: Forced or Compulsory Labor 2016 |
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409-1 |
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Operations and suppliers at significant risk for incidents of forced or compulsory labor |
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DSM does not employ forced or compulsory labor. The Supplier Code of Conduct defines the requirements for suppliers, including forced or compulsory labor. In 2020, 95% of DSM’s supplier spend was covered by the Code. |
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GRI 412: Human Rights Assessment 2016 |
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412-1 |
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Operations that have been subject to human rights reviews or impact assessments |
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412-2 |
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Employee training on human rights policies or procedures |
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DSM Code of Business Conduct |
412-3 |
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Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening |
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Sustainability statements – Suppliers |
Leadership & development
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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Materiality |
103-2 |
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The management approach and its components |
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Materiality |
103-3 |
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Evaluation of the management approach |
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Materiality |
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GRI 404: Training and Education 2016 |
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404-1 |
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Average hours of training per year per employee |
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Delivering on the six levers of our strategy |
404-2 |
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Programs for upgrading employee skills and transition assistance programs |
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404-3 |
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Percentage of employees receiving regular performance and career development reviews |
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Delivering on the six levers of our strategy |
Internationalization & diversity
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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Materiality |
103-2 |
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The management approach and its components |
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Materiality |
103-3 |
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Evaluation of the management approach |
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Materiality |
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GRI 201: Economic Performance 2016 |
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201-1 |
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Direct economic value generated and distributed |
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GRI 202: Market Presence 2016 |
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202-2 |
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Proportion of senior management hired from the local community |
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DSM focuses on ‘under-represented nationalities’ rather than local community as this is material to our diversity approach |
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GRI 405: Diversity and Equal Opportunity 2016 |
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405-1 |
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Diversity of governance bodies and employees |
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405-2 |
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Ratio of basic salary and remuneration of women to men |
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Innovation
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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103-2 |
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The management approach and its components |
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103-3 |
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Evaluation of the management approach |
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Business ethics & transparency
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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Materiality |
103-2 |
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The management approach and its components |
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Materiality |
103-3 |
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Evaluation of the management approach |
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Materiality |
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GRI 201: Economic Performance 2016 |
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201-4 |
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Financial assistance received from government |
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DSM considers this indicator to be not material to the management of our material topics. |
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GRI 205: Anti-corruption 2016 |
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205-1 |
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Operations assessed for risks related to corruption |
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205-2 |
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Communication and training about anti-corruption policies and procedures |
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205-3 |
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Confirmed incidents of corruption and actions taken |
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GRI 206: Anti-competitive Behavior 2016 |
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206-1 |
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Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
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Consequence management |
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GRI 207: Tax 2019 |
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207-1 |
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Approach to tax |
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Our approach to tax is disclosed in our Taxation position paper on the company website |
207-2 |
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Tax governance, control, and risk management |
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Our tax governance is disclosed in our Taxation position paper on the company website |
207-3 |
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Stakeholder engagement and management of concerns related to tax |
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Stakeholder engagement related to tax is disclosed in our Taxation position paper on the company website |
207-4 |
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Country-by-country reporting |
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The names and activities of our locations can be found in the DSM Location finder |
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GRI 307: Environmental Compliance 2016 |
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307-1 |
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Non-compliance with environmental laws and regulations |
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GRI 308: Supplier Environmental Assessment 2016 |
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308-1 |
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New suppliers that were screened using environmental criteria |
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308-2 |
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Negative environmental impacts in the supply chain and actions taken |
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GRI 414: Supplier Social Assessment 2016 |
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414-1 |
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New suppliers that were screened using social criteria |
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414-2 |
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Negative social impacts in the supply chain and actions taken |
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Sustainability statements – Suppliers |
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GRI 418: Customer Privacy 2016 |
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418-1 |
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Substantiated complaints concerning breaches of customer privacy and losses of customer data |
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DSM has no recorded incidents of Customer Privacy breaches |
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GRI 419: Socioeconomic Compliance 2016 |
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419-1 |
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Non-compliance with laws and regulations in the social and economic area |
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Sustainability statements – Planet |
Geopolitical shifts & (trade) dynamics
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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103-2 |
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The management approach and its components |
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103-3 |
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Evaluation of the management approach |
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GRI 201: Economic Performance 2016 |
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201-1 |
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Direct economic value generated and distributed |
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Advocacy, engagement & partnering
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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Materiality |
103-2 |
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The management approach and its components |
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Materiality |
103-3 |
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Evaluation of the management approach |
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Materiality |
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GRI 415: Public Policy 2016 |
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415-1 |
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Political contributions |
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DSM does not make political donations |
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GRI 417: Marketing and Labelling 2016 |
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417-3 |
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Incidents of non-compliance concerning marketing communications |
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DSM had no incidents of non-compliance |
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See also the General Disclosures |
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GRI 102: General Disclosures 2016 |
Cybersecurity
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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Materiality |
103-2 |
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The management approach and its components |
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Materiality |
103-3 |
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Evaluation of the management approach |
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Materiality |
Digital transformation
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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103-2 |
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The management approach and its components |
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103-3 |
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Evaluation of the management approach |
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Product stewardship
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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103-2 |
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The management approach and its components |
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103-3 |
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Evaluation of the management approach |
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GRI 416: Customer Health and Safety 2016 |
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416-1 |
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Assessment of the health and safety impacts of product and service categories |
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Key data |
416-2 |
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Incidents of non-compliance concerning the health and safety impacts of products and services |
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Such incidents are managed on site/Group level. DSM does not currently collect this data on a corporate level. |
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GRI 417: Marketing and Labeling 2016 |
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417-1 |
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Requirements for product and service information and labeling |
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Requirements for product and service information and labeling are not managed or reported at DSM level. |
417-2 |
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Incidents of non-compliance concerning product and service information and labeling |
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Such incidents are managed on site/Group level. DSM does not currently collect this data on a corporate level. |
Consumer behavior & activism
GRI 103: Management Approach 2016 |
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103-1 |
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Explanation of the material topic and its Boundary |
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103-2 |
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The management approach and its components |
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103-3 |
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Evaluation of the management approach |
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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: |
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GRI 204: Procurement Practices 2016 |
GRI 410: Security Practices 2016 |
GRI 411: Rights of Indigenous Peoples 2016 |
GRI 413: Local Communities 2016 |