GRI Content Index
General Disclosures
Organizational Profile
| GRI 102: General Disclosures 2016 – Organizational Profile | 
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| 102-1 | 
 | Name of the organization | 
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| 102-2 | 
 | Activities, brands, products, and services | 
 | DSM at a glance | 
| 102-3 | 
 | Location of headquarters | 
 | DSM Location finder on the company website | 
| 102-4 | 
 | Location of operations | 
 | DSM Location finder on the company website | 
| 102-5 | 
 | Ownership and legal form | 
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| 102-6 | 
 | Markets served | 
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| 102-7 | 
 | Scale of the organization | 
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| 102-8 | 
 | Information on employees and other workers | 
 | Sustainability Statements – People | 
| 102-9 | 
 | Supply chain | 
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| 102-10 | 
 | Significant changes to the organization and its supply chain | 
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| 102-11 | 
 | Precautionary Principle or approach | 
 | Planet | 
| 102-12 | 
 | External initiatives | 
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 | Membership of associations | 
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Strategy
| GRI 102: General Disclosures 2016 – Strategy | 
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| 102-14 | 
 | Statement from senior decision-maker | 
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 | Key impacts, risks, and opportunities | 
 | Co-CEO letter | |
Ethics and Integrity
| GRI 102: General Disclosures 2016 – Ethics and Integrity | 
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|---|---|---|---|---|
| 102-16 | 
 | Values, principles, standards, and norms of behavior | 
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 | Mechanisms for advice and concerns about ethics | 
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Governance
| GRI 102: General Disclosures 2016 – Governance | 
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|---|---|---|---|---|
| 102-18 | 
 | Governance structure | 
 | Corporate governance | 
| 102-19 | 
 | Delegating authority | 
 | Corporate governance | 
| 102-20 | 
 | Executive-level responsibility for economic, environmental, and social topics | 
 | Corporate governance | 
| 102-21 | 
 | Consulting stakeholders on economic, environmental, and social topics | 
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| 102-22 | 
 | Composition of the highest governance body and its committees | 
 | Governance framework | 
| 102-23 | 
 | Chair of the highest governance body | 
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| 102-24 | 
 | Nominating and selecting the highest governance body | 
 | Supervisory Board report | 
| 102-25 | 
 | Conflicts of interest | 
 | Supervisory Board report | 
| 102-26 | 
 | Role of highest governance body in setting purpose, values, and strategy | 
 | Supervisory Board report | 
| 102-27 | 
 | Collective knowledge of highest governance body | 
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| 102-28 | 
 | Evaluating the highest governance body’s performance | 
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| 102-29 | 
 | Identifying and managing economic, environmental, and social impacts | 
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| 102-30 | 
 | Effectiveness of risk management processes | 
 | Risk management | 
| 102-31 | 
 | Review of economic, environmental, and social topics | 
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| 102-32 | 
 | Highest governance body’s role in sustainability reporting | 
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| 102-33 | 
 | Communicating critical concerns | 
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| 102-34 | 
 | Nature and total number of critical concerns | 
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| 102-35 | 
 | Remuneration policies | 
 | Remuneration of the Managing Board | 
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 | Process for determining remuneration | 
 | Remuneration of the Managing Board | |
Stakeholder Engagement
| GRI 102: General Disclosures 2016 – Stakeholder Engagement | 
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|---|---|---|---|---|
| 102-37 | 
 | Stakeholders’ involvement in remuneration | 
 | Corporate governance | 
| 102-38 | 
 | Annual total compensation ratio | 
 | DSM publishes a pay ratio for the CEO and Managing Board only. | 
| 102-39 | 
 | Percentage increase in annual total compensation ratio | 
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 | List of stakeholder groups | 
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| 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 | 
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| 102-43 | 
 | Approach to stakeholder engagement | 
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 | Key topics and concerns raised | 
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Reporting Practice
| GRI 102: General Disclosures 2016 – Reporting Practice | 
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| 102-45 | 
 | Entities included in the consolidated financial statements | 
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 | Defining report content and topic Boundaries | 
 | Materiality | |
| 102-47 | 
 | List of material topics | 
 | Materiality | 
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 | Restatements of information | 
 | Non-financial report policy | |
| 102-49 | 
 | Changes in reporting | 
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 | Reporting period | 
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| 102-51 | 
 | Date of most recent report | 
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| 102-52 | 
 | Reporting cycle | 
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| 102-53 | 
 | Contact point for questions regarding the report | 
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| 102-54 | 
 | Claims of reporting in accordance with the GRI Standards | 
 | DSM Global Reporting Initiative (GRI) Standards table | 
| 102-55 | 
 | GRI content index | 
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 | External assurance | 
 | Financials & auditing | |
Climate mitigation
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
 | Materiality | 
| 103-2 | 
 | The management approach and its components | 
 | Materiality | 
| 103-3 | 
 | Evaluation of the management approach | 
 | Materiality | 
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| GRI 201: Economic Performance 2016 | 
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| 201-2 | 
 | Financial implications and other risks and opportunities due to climate change | 
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| GRI 302: Energy 2016 | 
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| 302-1 | 
 | Energy consumption within the organization | 
 | Climate mitigation | 
| 302-2 | 
 | Energy consumption outside of the organization | 
 | Climate mitigation | 
| 302-3 | 
 | Energy intensity | 
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| 302-4 | 
 | Reduction of energy consumption | 
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| 302-5 | 
 | Reductions in energy requirements of products and services | 
 | DSM provides examples of reductions in energy requirements from products sold in 2021 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 | 
 | Direct (Scope 1) GHG emissions | 
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| 305-2 | 
 | Energy indirect (Scope 2) GHG emissions | 
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| 305-3 | 
 | Other indirect (Scope 3) GHG emissions | 
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| 305-4 | 
 | GHG emissions intensity | 
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| 305-5 | 
 | Reduction of GHG emissions | 
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| 305-6 | 
 | Emissions of ozone-depleting substances (ODS) | 
 | DSM considers this indicator to be not material to the management of our material topics. | 
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 | Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions | 
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Climate adaptation
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
 | Materiality | 
| 103-2 | 
 | The management approach and its components | 
 | Materiality | 
| 103-3 | 
 | Evaluation of the management approach | 
 | Materiality | 
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| GRI 201: Economic Performance 2016 | 
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 | Financial implications and other risks and opportunities due to climate change | 
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Waste & circularity
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
 | Materiality | 
| 103-2 | 
 | The management approach and its components | 
 | Materiality | 
| 103-3 | 
 | Evaluation of the management approach | 
 | Materiality | 
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| GRI 301: Materials 2016 | 
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| 301-1 | 
 | Materials used by weight or volume | 
 | Waste & circularity | 
| 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. | 
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| GRI 306: Effluents and Waste 2020 | 
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| 306-1 | 
 | Waste generation and significant waste-related impacts | 
 | Waste & circularity | 
| 306-2 | 
 | Management of significant waste-related impacts | 
 | Waste & circularity | 
| 306-3 | 
 | Waste generated | 
 | Waste & circularity | 
| 306-4 | 
 | Waste diverted from disposal | 
 | Waste & circularity | 
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 | Waste directed to disposal | 
 | Waste & circularity | |
Water stewardship
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
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| 103-2 | 
 | The management approach and its components | 
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| 103-3 | 
 | Evaluation of the management approach | 
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| GRI 303: Water and Effluents 2018 | 
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| 303-1 | 
 | Interactions with water as a shared resource | 
 | Water stewardship | 
| 303-2 | 
 | Management of water discharge-related impacts | 
 | Water stewardship | 
| 303-3 | 
 | Water withdrawal | 
 | Water stewardship | 
| 303-4 | 
 | Water discharge | 
 | Water stewardship | 
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 | Water consumption | 
 | Water stewardship | |
Nature & biodiversity
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
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| 103-2 | 
 | The management approach and its components | 
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| 103-3 | 
 | Evaluation of the management approach | 
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| GRI 304: Biodiversity 2016 | 
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| 304-1 | 
 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | 
 | Nature & biodiversity | 
| 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 Nature & 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 Nature & biodiversity. Monitoring impact on these sites is managed at site level and is not reported at a corporate level. | 
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 | 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 Nature & biodiversity. Monitoring impact on these sites is managed at site level and is not reported at a corporate level. | |
Food security
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
 | Materiality | 
| 103-2 | 
 | The management approach and its components | 
 | Materiality | 
| 103-3 | 
 | Evaluation of the management approach | 
 | Materiality | 
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| GRI 203: Indirect Economic Impacts 2016 | 
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| 203-1 | 
 | Infrastructure investments and services supported | 
 | Nutrition & Health initiatives | 
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 | Significant indirect economic impacts | 
 | Nutrition & Health initiatives | |
Healthy diets & nutritious food
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
 | Materiality | 
| 103-2 | 
 | The management approach and its components | 
 | Materiality | 
| 103-3 | 
 | Evaluation of the management approach | 
 | Materiality | 
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| GRI 203: Indirect Economic Impacts 2016 | 
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| 203-1 | 
 | Infrastructure investments and services supported | 
 | Nutrition & Health initiatives | 
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 | Significant indirect economic impacts | 
 | Nutrition & Health initiatives | |
Sustainable agriculture
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
 | Materiality | 
| 103-2 | 
 | The management approach and its components | 
 | Materiality | 
| 103-3 | 
 | Evaluation of the management approach | 
 | Materiality | 
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| GRI 203: Indirect Economic Impacts 2016 | 
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| 203-1 | 
 | Infrastructure investments and services supported | 
 | Nutrition & Health initiatives | 
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 | Significant indirect economic impacts | 
 | Nutrition & Health initiatives | |
Occupational health, safety & well-being
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
 | Materiality | 
| 103-2 | 
 | The management approach and its components | 
 | Materiality | 
| 103-3 | 
 | Evaluation of the management approach | 
 | Materiality | 
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| GRI 403: Occupational Health and Safety 2018 | 
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| 403-1 | 
 | Occupational health and safety management system | 
 | DSM implements a SHE-management system to manage risks related to Safety, Health and Environment. | 
| 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 in 2021 | 
| 403-3 | 
 | Occupational health services | 
 | DSM manages occupational health services at local level. Examples of more general services are given in Health and well-being | 
| 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 | 
 | Safety, health & well-being | 
| 403-6 | 
 | Promotion of worker health | 
 | DSM manages worker health services at local level. Examples of more general services are given in Health and well-being | 
| 403-7 | 
 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | 
 | Safety | 
| 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. | 
| 403-9 | 
 | Work-related injuries | 
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 | Work-related ill health | 
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Human rights
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
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| 103-2 | 
 | The management approach and its components | 
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| 103-3 | 
 | Evaluation of the management approach | 
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| GRI 201: Economic Performance 2016 | 
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| 201-3 | 
 | Defined benefit plan obligations and other retirement plans | 
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| GRI 202: Market Presence 2016 | 
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| 202-1 | 
 | Ratios of standard entry level wage by gender compared to local minimum wage | 
 | Human rights | 
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| GRI 401: Employment 2016 | 
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| 401-1 | 
 | New employee hires and employee turnover | 
 | DSM figures: five-year summaries – People | 
| 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. | 
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| GRI 402: Labor/Management Relations 2016 | 
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| 402-1 | 
 | Minimum notice periods regarding operational changes | 
 | DSM complies with local legislation and requirements. | 
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| GRI 406: Non discrimination | 
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| 406-1 | 
 | Incidents of discrimination and corrective actions taken | 
 | Consequence management | 
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| GRI 407: Freedom of Association and Collective Bargaining 2016 | 
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| 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. | 
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| GRI 408: Child Labor 2016 | 
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| 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 2021, xx% 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 | 
 | 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 2021, xx% 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 | 
 | Operations that have been subject to human rights reviews or impact assessments | 
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| 412-2 | 
 | Employee training on human rights policies or procedures | 
 | DSM Code of Business Conduct | 
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 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | 
 | Suppliers | |
Talent attraction & development
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
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| 103-2 | 
 | The management approach and its components | 
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| 103-3 | 
 | Evaluation of the management approach | 
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| GRI 404: Training and Education 2016 | 
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| 404-1 | 
 | Average hours of training per year per employee | 
 | Delivering on our P&O strategy | 
| 404-2 | 
 | Programs for upgrading employee skills and transition assistance programs | 
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 | Percentage of employees receiving regular performance and career development reviews | 
 | Delivering on our P&O strategy | |
Employee inclusion & diversity
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
 | Materiality | 
| 103-2 | 
 | The management approach and its components | 
 | Materiality | 
| 103-3 | 
 | Evaluation of the management approach | 
 | Materiality | 
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| GRI 202: Market Presence 2016 | 
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| 202-2 | 
 | Proportion of senior management hired from the local community | 
 | 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 | 
 | Diversity of governance bodies and employees | 
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 | Ratio of basic salary and remuneration of women to men | 
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Sustainable innovation
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
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| 103-2 | 
 | The management approach and its components | 
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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 | 
 | Explanation of the material topic and its Boundary | 
 | Materiality | 
| 103-2 | 
 | The management approach and its components | 
 | Materiality | 
| 103-3 | 
 | Evaluation of the management approach | 
 | Materiality | 
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| GRI 201: Economic Performance 2016 | 
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| 201-1 | 
 | Direct economic value generated and distributed | 
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| 201-4 | 
 | Financial assistance received from government | 
 | 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 | 
 | Operations assessed for risks related to corruption | 
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| 205-2 | 
 | Communication and training about anti-corruption policies and procedures | 
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| 205-3 | 
 | Confirmed incidents of corruption and actions taken | 
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| GRI 206: Anti-competitive Behavior 2016 | 
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| 206-1 | 
 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | 
 | Consequence management | 
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| GRI 207: Tax 2019 | 
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| 207-1 | 
 | Approach to tax | 
 | Our approach to tax is disclosed in our Taxation position paper on the company website | 
| 207-2 | 
 | Tax governance, control, and risk management | 
 | Our tax governance is disclosed in our Taxation position paper on the company website | 
| 207-3 | 
 | Stakeholder engagement and management of concerns related to tax | 
 | Stakeholder engagement related to tax is disclosed in our Taxation position paper on the company website | 
| 207-4 | 
 | Country-by-country reporting | 
 | 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 | 
 | Non-compliance with environmental laws and regulations | 
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| GRI 308: Supplier Environmental Assessment 2016 | 
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| 308-1 | 
 | New suppliers that were screened using environmental criteria | 
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| 308-2 | 
 | 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 | 
 | New suppliers that were screened using social criteria | 
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| 414-2 | 
 | Negative social impacts in the supply chain and actions taken | 
 | Suppliers | 
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| GRI 415: Public Policy 2016 | 
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| 415-1 | 
 | Political contributions | 
 | DSM does not make political donations | 
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| GRI 418: Customer Privacy 2016 | 
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| 418-1 | 
 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | 
 | DSM has no recorded incidents of Customer Privacy breaches | 
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| GRI 419: Socioeconomic Compliance 2016 | 
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 | Non-compliance with laws and regulations in the social and economic area | 
 | Sustainability Statements – Planet | |
Cybersecurity
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
 | Materiality | 
| 103-2 | 
 | The management approach and its components | 
 | Materiality | 
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 | Evaluation of the management approach | 
 | Materiality | |
Digital transformation
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
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| 103-2 | 
 | The management approach and its components | 
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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 | 
 | Explanation of the material topic and its Boundary | 
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| 103-2 | 
 | The management approach and its components | 
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| 103-3 | 
 | Evaluation of the management approach | 
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| GRI 416: Customer Health and Safety 2016 | 
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| 416-1 | 
 | Assessment of the health and safety impacts of product and service categories | 
 | Key data | 
| 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. | 
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| GRI 417: Marketing and Labeling 2016 | 
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| 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. | 
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 | Incidents of non-compliance concerning marketing communications | 
 | DSM had no incidents of non-compliance | |
Consumer behavior & activism
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
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| 103-2 | 
 | The management approach and its components | 
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 | Evaluation of the management approach | 
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Responsible sourcing
| GRI 103: Management Approach 2016 | 
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|---|---|---|---|---|
| 103-1 | 
 | Explanation of the material topic and its Boundary | 
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| 103-2 | 
 | The management approach and its components | 
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| 103-3 | 
 | Evaluation of the management approach | 
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| GRI 204: Procurement Practices 2016 | 
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 | Proportion of spending on local suppliers | 
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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 410: Security Practices 2016 | 
| GRI 411: Rights of Indigenous Peoples 2016 | 
| GRI 413: Local Communities 2016 |