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 |
|
|
Quality of governing body |
|
WEF IBC: Governance Body Composition |
|
|
Stakeholder engagement |
|
WEF IBC: Material issues impacting stakeholders |
|
|
Ethical behavior |
|
WEF IBC: Anti-Corruption |
|
|
|
|
WEF IBC: Protected ethics advice and reporting mechanisms |
|
|
Risk and opportunity oversight |
|
WEF IBC: Integrating risk and opportunity into business process |
|
Risk management |
Climate change |
|
WEF IBC: Greenhouse Gas (GHG) emissions |
|
|
|
|
WEF IBC: TCFD Implementation |
|
|
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 |
|
Water stewardship – water stress is only measured for ‘non-OTC’ water withdrawal. |
Air quality |
|
SASB: RT-CH-120a.1 |
|
|
Energy management |
|
SASB: RT-CH-130a.1 |
|
|
Waste management |
|
SASB: RT-CH-150a.1 |
|
|
Safety & environmental stewardship of chemicals |
|
SASB: RT-CH-410b.1 |
|
Product stewardship |
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 (%) |
|
|
|
|
WEF IBC: Pay equality (%) |
|
Human rights |
|
|
WEF IBC: Wage level (%) |
|
Human rights |
|
|
WEF IBC: Risk for incidents of child, forced, or compulsory labor |
|
DSM figures: five-year summary – People |
Health & well-being |
|
WEF IBC: Health and safety (%) |
|
Safety |
Skills for the future |
|
WEF IBC: Training provided (#, $) |
|
Inclusion & diversity |
Safety incidents and response |
|
SASB: RT-CH-540a.1 |
|
|
Employment and wealth generation |
|
WEF IBC: Absolute number and rate of employment |
|
DSM figures: five-year summary – People |
|
|
WEF IBC: Economic Contribution |
|
Taxation position paper on the company website |
|
|
WEF IBC: Financial Investment Contribution |
|
Strategy |
Innovation in better products and services |
|
WEF IBC: Total R&D Expenses ($) |
|
|
Community and social vitality |
|
WEF IBC: Total tax paid |
|
Taxation position paper on the company website |
