DSM Integrated Annual Report 2021

4 SASB and WEF IBC mapping

We map our disclosures to other standards and frameworks to support our stakeholders who are using these. You can find how our disclosures map to the Sustainability Accounting Standards Board’s Chemicals Standard and the WEF IBC Stakeholder Capitalism metrics and disclosures below. SASB disclosures that are considered ‘not material’ have been omitted from the table.

Topic

 

Reference

 

Location and WEF IBC notes

 

 

 

 

 

Governing purpose

 

WEF IBC: Setting Purpose

 

Purpose

Quality of governing body

 

WEF IBC: Governance Body Composition

 

Governance framework

Stakeholder engagement

 

WEF IBC: Material issues impacting stakeholders

 

Materiality
Management approach for material topics

Ethical behavior

 

WEF IBC: Anti-Corruption

 

Code of Business Conduct

 

 

WEF IBC: Protected ethics advice and reporting mechanisms

 

Code of Business Conduct

Risk and opportunity oversight

 

WEF IBC: Integrating risk and opportunity into business process

 

Risk management
Nutrition
Materials
Innovation

Climate change

 

WEF IBC: Greenhouse Gas (GHG) emissions
SASB: RT-CH-110a.1
SASB: RT-CH-110a.2

 

Scope 1 + 2 GHG emissions
Scope 3 GHG emissions

 

 

WEF IBC: TCFD Implementation

 

Taskforce on Climate-related Financial Disclosures (TCFD)

Nature loss

 

WEF IBC: Land use and ecological sensitivity

 

Nature & biodiversity — only % of sites in or adjacent to protected sites is reported. IUCN Red List species is currently unknown.

Freshwater availability

 

WEF IBC: Water consumption and withdrawal in water-stressed areas
SASB: RT-CH-140a.1
SASB: RT-CH-140a.3

 

Water stewardship — water stress is only measured for ‘non-OTC’ water withdrawal.

Air quality

 

SASB: RT-CH-120a.1

 

Other emissions to air

Energy management

 

SASB: RT-CH-130a.1

 

Energy transition

Waste management

 

SASB: RT-CH-150a.1

 

Waste

Safety & environmental stewardship of chemicals

 

SASB: RT-CH-410b.1
SASB: RT-CH-410b.2

 

Product stewardship
Product stewardship on the company website

Genetically modified organisms

 

SASB: RT-CH-410c.1

 

Position paper on Industrial biotechnology on the company website

Dignity and equality

 

WEF IBC: Diversity and inclusion (%)

 

Inclusion and diversity

 

 

WEF IBC: Pay equality (%)

 

Human rights
Position paper on fair remuneration on the company website
Gender pay gap is reported at company level. Additional analysis and validation is ongoing.

 

 

WEF IBC: Wage level (%)

 

Human rights
Position paper on fair remuneration on the company website
DSM focuses on living wage instead of minimum wage.

 

 

WEF IBC: Risk for incidents of child, forced, or compulsory labor

 

DSM figures: five-year summary — People
We have found no instances of child labor within DSM, and child and forced labor are part of the Code of Business Conduct. Risk assessment is in progress for the Supply Chain. It is included in the Supplier Code of Conduct.

Health & well-being

 

WEF IBC: Health and safety (%)
SASB: RT-CH-320a.1
SASB: RT-CH-320a.2

 

Safety
Health & well-being
We do not report on abseentism.

Skills for the future

 

WEF IBC: Training provided (#, $)

 

Inclusion and diversity
We report on employee level only, as we do not consider it material to our management approach on training to break this number down.

Safety incidents and response

 

SASB: RT-CH-540a.1
SASB: RT-CH-540a.2

 

Safety, health & well-being

Employment and wealth generation

 

WEF IBC: Absolute number and rate of employment

 

DSM figures: five-year summary — People
We do not provide a breakdown using multiple angles as we do not consider it material to do so.

 

 

WEF IBC: Economic Contribution

 

Taxation position paper on the company website
We do not report on the financial contributions received from governments.

 

 

WEF IBC: Financial Investment Contribution

 

Strategy at a glance
Key business figures at a glance
Information on the DSM share

Innovation in better products and services

 

WEF IBC: Total R&D Expenses ($)

 

Innovation

Community and social vitality

 

WEF IBC: Total tax paid

 

Taxation position paper on the company website