GRI Content Index

GRI 102 - General Disclosures

Organizational profile

Disclosure		Link	External Assurance	UNGC
102-1	Name of the organization	Financial Report: Accounting policies
102-2	Activities, brands, products, and services	Financial Report: Accounting policies Corporate Website: Product & Solution Highlights Corporate Website: EcoTain Products GRI specific additional information
102-3	Location of headquarters	Financial Report: Accounting policies
102-4	Location of operations	Financial Report: Important subsidiaries Financial Report: Segment information
102-5	Ownership and legal form	Corporate Governance: Principles of Corporate Governance
102-6	Markets served	Integrated Report: Financial Capital Integrated Report: Business Areas
102-7	Scale of the organization	Integrated Report: At a Glance Financial Report: Important subsidiaries Financial Report: Consolidated balance sheets	PwC
102-8	Information on employees and other workers	GRI specific additional information	PwC
102-9	Supply chain	Integrated Report: Sustainability performance in the supply chain GRI specific additional information	PwC
102-10	Significant changes to the organization and its supply chain	Financial Report: Important subsidiaries Financial Report: Acquisitions Financial Report: Disposals Financial Report: Changes in share capital and treasury shares and changes in non-controlling interests Financial Report: Events Subsequent to the Balance Sheet Date
102-11	Precautionary Principle or approach	GRI specific additional information
102-12	External initiatives	GRI specific additional information
102-13	Membership of associations	GRI specific additional information

Strategy

Disclosure		Link	External Assurance	UNGC
102-14	Statement from senior decision-maker	Integrated Report: Interview R. Wehrli and H. Kottmann
102-15	Key impacts, risks, and opportunities	Financial Report: Enterprise Risk Management Identification, Assessment and Management

Ethics and integrity

Disclosure		Link	External Assurance	UNGC
102-16	Values, principles, standards, and norms of behavior	Corporate Website: Codes of Conduct Corporate Website: Sustainable Supply Chains GRI specific additional information
102-17	Mechanisms for advice and concerns about ethics	GRI specific additional information

Governance

Disclosure		Link	External Assurance	UNGC
102-18	Governance structure	Corporate Governance: Principles of Corporate Governance
102-19	Delegating authority	Corporate Governance: Principles of Corporate Governance Corporate Governance: Internal Organizational Structure
102-20	Executive-level responsibility for economic, environmental, and social topics	Corporate Governance: Internal Organizational Structure GRI specific additional information
102-21	Consulting stakeholders on economic, environmental, and social topics	Corporate Governance: Information and control instruments vis-à-vis the Executive Committee Integrated Report: Broad response, focused results GRI specific additional information
102-22	Composition of the highest governance body and its committees	Corporate Governance: Internal Organizational Structure
102-23	Chair of the highest governance body	Corporate Governance: Internal Organizational Structure
102-24	Nominating and selecting the highest governance body	Corporate Governance: Internal Organizational Structure
102-25	Conflicts of interest	Corporate Governance: Internal Organizational Structure
102-26	Role of highest governance body in setting purpose, values, and strategy	Corporate Governance: Internal Organizational Structure
102-27	Collective knowledge of highest governance body	Corporate Governance: Internal Organizational Structure
102-28	Evaluating the highest governance body’s performance	Corporate Governance: Internal Organizational Structure
102-29	Identifying and managing economic, environmental, and social impacts	Corporate Governance: Internal Organizational Structure
102-30	Effectiveness of risk management processes	Corporate Governance: Enterprise Risk Management (ERM)
102-31	Review of economic, environmental, and social topics	Corporate Governance: Enterprise Risk Management (ERM)
102-32	Highest governance body’s role in sustainability reporting	Corporate Governance: Internal Organizational Structure
102-33	Communicating critical concerns	Corporate Governance: Internal Organizational Structure
102-34	Nature and total number of critical concerns	Corporate Governance: Internal Organizational Structure
102-35	Remuneration policies	Compensation Report: Shareholdings of Members of the Board of Directors and the Executive Committee
102-36	Process for determining remuneration	Compensation Report: Members and Responsibilities of the Compensation Committee of the Board of Directors
102-37	Stakeholders’ involvement in remuneration	Compensation Report: Members and Responsibilities of the Compensation Committee of the Board of Directors
102-38	Annual total compensation ratio	Integrated Report: Compensation GRI specific additional information	PwC
102-39	Percentage increase in annual total compensation ratio	Integrated Report: Compensation GRI specific additional information

Stakeholder engagement

Disclosure		Link	External Assurance	UNGC
102-40	List of stakeholder groups	Integrated Report: Materiality and Strategy
102-41	Collective bargaining agreements	GRI specific additional information	PwC
102-42	Identifying and selecting stakeholders	Integrated Report: Materiality and Strategy
102-43	Approach to stakeholder engagement	Integrated Report: Materiality and Strategy
102-44	Key topics and concerns raised	Integrated Report: Materiality and Strategy

Reporting practice

Disclosure		Link	External Assurance	UNGC
102-45	Entities included in the consolidated financial statements	Financial Report: Important Subsidiaries Integrated Report: Production sites and innovation facilities
102-46	Defining report content and topic Boundaries	Integrated Report: Materiality and Strategy
102-47	List of material topics	Integrated Report: Materiality and Strategy
102-48	Restatements of information	GRI specific additional information
102-49	Changes in reporting	Integrated Report: Materiality and Strategy
102-50	Reporting period	GRI specific additional information
102-51	Date of most recent report	GRI specific additional information
102-52	Reporting cycle	GRI specific additional information
102-53	Contact point for questions regarding the report	GRI specific additional information
102-54	Claims of reporting in accordance with the Standards	GRI specific additional information
102-56	External assurance	Independent Assurance Report

Following sections consist of the GRI topic specific disclosures. The disclosures are reported under the material topic, defined by the materiality matrix (Integrated Report: Materiality and Strategy), most relevant to the respective disclosure. Material topics without a link to the GRI standard are reported in the Integrated Report (Review of Results). Additional GRI disclosures not sorted under any material topic are reported under the section “GRI Indicators – Other."

Most Material Topics - Focus

Product Stewardship / Sustainable Chemistry

Disclosure		Link	External Assurance	UNGC
103- 1/2/3	Management Approach	GRI specific additional information
GRI 416: Customer Health and Safety
416-1	Assessment of the health and safety impacts of product and service categories	GRI specific additional information
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	GRI specific additional information
GRI 417: Marketing and Labeling
417-1	Requirements for product and service information and labeling	GRI specific additional information
417-2	Incidents of non-compliance concerning product and service information and labeling	GRI specific additional information
417-3	Incidents of non-compliance concerning marketing communications	GRI specific additional information

Occupational Health, Safety, and Well-being

Disclosure		Link	External Assurance	UNGC
103- 1/2/3	Management Approach	GRI specific additional information
GRI 403: Occupational Health and Safety
403-1	Workers representation in formal joint management–worker health and safety committees	GRI specific additional information	PwC
403-2	Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	GRI specific additional information	PwC
403-3	Workers with high incidence or high risk of diseases related to their occupation	GRI specific additional information
403-4	Health and safety topics covered in formal agreements with trade unions	GRI specific additional information

Environmental Protection and Resources

Disclosure		Link	External Assurance	UNGC
103- 1/2/3	Management Approach	GRI specific additional information
GRI 302: Energy
302-1	Energy consumption within the organization	GRI specific additional information	PwC
302-2	Energy consumption outside of the organization	GRI specific additional information
302-3	Energy intensity	GRI specific additional information	PwC
302-4	Reduction of energy consumption	GRI specific additional information	PwC
302-5	Reductions in energy requirements of products and services	GRI specific additional information
GRI 303: Water
303-1	Water withdrawal by source	GRI specific additional information	PwC
303-2	Water sources significantly affected by withdrawal of water	GRI specific additional information
303-3	Water recycled and reused	GRI specific additional information	PwC
GRI 304: Biodiversity
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	GRI specific additional information
304-2	Significant impacts of activities, products, and services on biodiversity	GRI specific additional information
304-3	Habitats protected or restored	GRI specific additional information
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	GRI specific additional information
GRI 306: Effluents and Waste
306-1	Water discharge by quality and destination	GRI specific additional information	PwC
306-2	Waste by type and disposal method	GRI specific additional information	PwC
306-3	Significant spills	GRI specific additional information	PwC
306-4	Transport of hazardous waste	GRI specific additional information
306-5	Water bodies affected by water discharges and/or runoff	GRI specific additional information
GRI 307: Environmental Compliance
307-1	Non-compliance with environmental laws and regulations	GRI specific additional information

Talent Attraction and Development

Disclosure		Link	External Assurance	UNGC
103- 1/2/3	Management Approach	GRI specific additional information
GRI 404: Training and Education
404-1	Average hours of training per year per employee	GRI specific additional information	PwC
404-2	Programs for upgrading employee skills and transition assistance programs	GRI specific additional information
404-3	Percentage of employees receiving regular performance and career development reviews	GRI specific additional information	PwC

Material Topics - Advance

Employee Engagement

Disclosure		Link	External Assurance	UNGC
103- 1/2/3	Management Approach	GRI specific additional information
GRI 202: Market Presence
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	GRI specific additional information
202-2	Proportion of senior management hired from the local community	GRI specific additional information	PwC
GRI 401: Employment
401-1	New employee hires and employee turnover	GRI specific additional information	PwC
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	GRI specific additional information
401-3	Parental leave	GRI specific additional information	PwC
GRI 402: Labor/Management Relations
402-1	Minimum notice periods regarding operational changes	GRI specific additional information
GRI 405: Diversity and Equal Opportunity
405-1	Diversity of governance bodies and employees	GRI specific additional information	PwC
405-2	Ratio of basic salary and remuneration of women to men	GRI specific additional information	PwC

Human Rights

Disclosure		Link	External Assurance	UNGC
103- 1/2/3	Management Approach	GRI specific additional information
GRI 406: Non-discrimination
406-1	Incidents of discrimination and corrective actions taken	GRI specific additional information
GRI 407: Freedom of Association and Collective Bargaining
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	GRI specific additional information
GRI 408: Child Labor
408-1	Operations and suppliers at significant risk for incidents of child labor	GRI specific additional information
GRI 409: Forced or Compulsory Labor
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	GRI specific additional information
GRI 412: Human Rights Assessment
412-1	Operations that have been subject to human rights reviews or impact assessments	Corporate Website: People GRI specific additional information
412-2	Employee training on human rights policies or procedures	GRI specific additional information
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	GRI specific additional information

Ethics and Compliance

Disclosure		Link	External Assurance	UNGC
103- 1/2/3	Management Approach	GRI specific additional information
GRI 205: Anti-corruption
205-1	Operations assessed for risks related to corruption	GRI specific additional information
205-2	Communication and training about anti-corruption policies and procedures	GRI specific additional information
205-3	Confirmed incidents of corruption and actions taken	GRI specific additional information
GRI 206: Anti-competitive Behavior
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	GRI specific additional information	PwC

Climate Change

Disclosure		Link	External Assurance	UNGC
103- 1/2/3	Management Approach	GRI specific additional information
GRI 305: Emissions
305-1	Direct (Scope 1) GHG emissions	GRI specific additional information	PwC
305-2	Energy indirect (Scope 2) GHG emissions	GRI specific additional information	PwC
305-3	Other indirect (Scope 3) GHG emissions	GRI specific additional information
305-4	GHG emissions intensity	GRI specific additional information	PwC
305-5	Reduction of GHG emissions	GRI specific additional information
305-6	Emissions of ozone-depleting substances (ODS)	GRI specific additional information
305-7	Nitrogen oxides (NO_X), sulfur oxides (SO_X), and other significant air emissions	GRI specific additional information	PwC

Policy and Stakeholder Relations

Disclosure		Link	External Assurance	UNGC
103- 1/2/3	Management Approach	GRI specific additional information
GRI 415: Public Policy
415-1	Political contributions	GRI specific additional information

Circular Economy

Disclosure		Link	External Assurance	UNGC
103- 1/2/3	Management Approach	GRI specific additional information
GRI 301: Materials
301-1	Materials used by weight or volume	GRI specific additional information	PwC
301-2	Recycled input materials used	GRI specific additional information
301-3	Reclaimed products and their packaging materials	GRI specific additional information

Sustainablity Performance in the Supply Chain

Disclosure		Link	External Assurance	UNGC
103- 1/2/3	Management Approach	GRI specific additional information
GRI 204: Procurement Practices
204-1	Proportion of spending on local suppliers	GRI specific additional information	PwC
GRI 308: Supplier Environmental Assessment
308-1	New suppliers that were screened using environmental criteria	GRI specific additional information	PwC
308-2	Negative environmental impacts in the supply chain and actions taken	GRI specific additional information	PwC
GRI 414: Supplier Social Assessment
414-1	New suppliers that were screened using social criteria	GRI specific additional information	PwC
414-2	Negative social impacts in the supply chain and actions taken	GRI specific additional information	PwC

GRI Indicators - Other

Other

Disclosure		Link	External Assurance	UNGC
GRI 201: Economic Performance
201-1	Direct economic value generated and distributed	Integrated Report: At a Glance
201-2	Financial implications and other risks and opportunities due to climate change	GRI specific additional information
201-3	Defined benefit plan obligations and other retirement plans	Financial Report: Retirement Benefit Obligations GRI specific additional information
201-4	Financial assistance received from government	Omitted: Not applicable, the impact of this disclosure is not material

Disclosure		Link	External Assurance	UNGC
GRI 203: Indirect Economic Impacts
203-1	Infrastructure investments and services supported	GRI specific additional information
203-2	Significant indirect economic impacts	GRI specific additional information
GRI 413: Local Communities
413-1	Operations with local community engagement, impact assessment, and development programs	GRI specific additional information
413-2	Operations with significant actual and potential negative impacts on local communities	GRI specific additional information
GRI 418: Customer Privacy
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	GRI specific additional information

Disclosure		Link	External Assurance	UNGC
GRI 419: Socioeconomic Compliance
419-1	Non-compliance with laws and regulations in the social and economic area	GRI specific additional information

GRI Report 2017