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.





Location and WEF IBC notes






Governing purpose


WEF IBC: Setting Purpose



Quality of governing body


WEF IBC: Governance Body Composition


Governance framework

Stakeholder engagement


WEF IBC: Material issues impacting stakeholders


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

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



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


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 ($)



Community and social vitality


WEF IBC: Total tax paid


Taxation position paper on the company website