GRI Content Index

Disclosure		Links	External Assurance	UNGC
	Organizational profile
102-1	Name of the organization	GRI Report: Name of the organization
102-2	Activities, brands, products, and services	GRI Report: Activities, brands, products, and services Financial Report: Accounting policies Corporate Website: Product & Solution Highlights Corporate Website: EcoTain® Products Integrated Report
102-3	Location of headquarters	GRI Report: Location of headquarters
102-4	Location of operations	GRI Report: Location of operations Financial Report: Important subsidiaries Financial Report: Segment information
102-5	Ownership and legal form	GRI Report: Ownership and legal form
102-6	Markets served	GRI Report: Markets served Integrated Report: Financial Capital Integrated Report: Value Creation in the Four Business Areas
102-7	Scale of the organization	GRI Report: Scale of the organization Integrated Report: Financial Capital Integrated Report: Human Capital Integrated Report: Manufactured Capital Financial Report: Important subsidiaries Financial Report: Consolidated balance sheets	PwC CH
102-8	Information on employees and other workers	GRI Report: Information on employees and other workers	PwC CH
102-9	Supply chain	GRI Report: Supply chain Integrated Report: Sustainability Performance in the Supply Chain Integrated Report: Raw material procurement	PwC CH
102-10	Significant changes to the organization and its supply chain	GRI Report: 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 noncontrolling interests Financial Report: Events Subsequent to the Balance Sheet Date
102-11	Precautionary Principle or approach	GRI Report: Precautionary Principle or approach
102-12	External initiatives	GRI Report: External initiatives
102-13	Membership of associations	GRI Report: Membership of associations
	Strategy
102-14	Statement from senior decision-maker	GRI Report: Statement from senior decision-maker Integrated Report: Interview with Hariolf Kottman Integrated Report: Letter to shareholders
102-15	Key impacts, risks, and opportunities	GRI Report: Key impacts, risks, and opportunities Financial Report: Enterprise Risk Management Identification, Assessment and Management Integrated Report: Overview of Enterprise Risk Management Integrated Report: Manage Risks Faster and Smarter
	Ethics and integrity
102-16	Values, principles, standards, and norms of behavior	GRI Report: Values, principles, standards, and norms of behavior Corporate Website: Codes of Conduct Corporate Website: Sustainable Supply Chains
102-17	Mechanisms for advice and concerns about ethics	GRI Report: Mechanisms for advice and concerns about ethics
	Governance
102-18	Governance structure	GRI Report: Governance structure Corporate Governance: Principles of Corporate Governance Corporate Website: Sustainability Governance
102-20	Executive-level responsibility for economic, environmental, and social topics	GRI Report: Executive-level responsibility for economic, environmental, and social topics Corporate Governance Report: Information and control instruments vis-à-vis the Executive Committee
102-21	Consulting stakeholders on economic, environmental, and social topics	GRI Report: Consulting stakeholders on economic, environmental, and social topics Integrated Report: Internal and External Stakeholder Engagement Integrated Report: Materiality Assessment
102-38	Annual total compensation ratio	GRI Report: Annual total compensation ratio Compensation Report	PwC CH
102-39	Percentage increase in annual total compensation ratio	GRI Report: Percentage increase in annual total compensation ratio Compensation Report	PwC CH
	Stakeholder Engagement
102-40	List of stakeholder groups	GRI Report: List of stakeholder groups Integrated Report: Materiality Assessment Integrated Report: Internal and External Stakeholder Engagement
102-41	Collective bargaining agreements	GRI Report: Collective bargaining agreements	PwC CH
102-42	Identifying and selecting stakeholders	GRI Report: Identifying and selecting stakeholders Integrated Report: Materiality Assessment Integrated Report: Internal and External Stakeholder Engagement
102-43	Approach to stakeholder engagement	GRI Report: Approach to stakeholder engagement Integrated Report: Materiality Assessment Integrated Report: Internal and External Stakeholder Engagement
102-44	Key topics and concerns raised	GRI Report: Key topics and concerns raised Integrated Report: Materiality Assessment Integrated Report: Internal and External Stakeholder Engagement
	Reporting practice
102-45	Entities included in the consolidated financial statements	Entities included in the consolidated financial statements Financial Report: Important subsidiaries
102-46	Defining report content and topic Boundaries	GRI Report: Defining report content and topic Boundaries Integrated Report: Materiality Assessment
102-47	List of material topics	GRI Report: List of material topics Integrated Report: Materiality Assessment
102-48	Restatements of information	GRI Report: Restatements of information
102-49	Changes in reporting	GRI Report: Changes in reporting
102-50	Reporting period	GRI Report: Reporting period
102-51	Date of most recent report	GRI Report: Date of most recent report GRI Report 2018
102-52	Reporting cycle	GRI Report: Reporting cycle
102-53	Contact point for questions regarding the report	GRI Report: Contact point for questions regarding the report
102-54	Claims of reporting in accordance with the Standards	GRI Report: Claims of reporting in accordance with the Standards
102-55	GRI content index	GRI Report: GRI content index
102-56	External assurance	GRI Report: External assurance PwC Assurance Report

Disclosure		Links	External Assurance	UNGC
GRI 201: 2016	Economic Performance
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Growth and Profitability Corporate Governance Report Integrated Report: Becoming a More Focused Specialty Chemicals Company Financial Report
201-1	Direct economic value generated and distributed	GRI Report: Direct economic value generated and distributed Financial Report
201-2	Financial implications and other risks and opportunities due to climate change	GRI Report: Financial implications and other risks and opportunities due to climate change
201-3	Defined benefit plan obligations and other retirement plans	GRI Report: Defined benefit plan obligations and other retirement plans Financial Report: Retirement benefit obligations
GRI 202: 2016	Market Presence
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Employee Engagement Integrated Report: Employee Engagement
202-1	Ratios of standard entry-level wage by gender compared to local minimum wage	GRI Report: Ratios of standard entry-level wage by gender compared to local minimum wage
202-2	Proportion of senior management hired from the local community	GRI Report: Proportion of senior management hired from the local community	PwC CH
GRI 204: 2016	Procurement Practices
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Sustainability Performance in the Supply Chain Integrated Report: Sustainability Performance in the Supply Chain Corporate Website: Sustainable Supply Chains
204-1	Proportion of spending on local suppliers	GRI Report: Proportion of spending on local suppliers	PwC CH
GRI 205: 2016	Anti-corruption
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Ethics and Compliance Integrated Report: Ethics and Compliance
205-1	Operations assessed for risks related to corruption	GRI Report: Operations assessed for risks related to corruption
205-2	Communication and training about anti-corruption policies and procedures	GRI Report: Communication and training about anti-corruption policies and procedures
205-3	Confirmed incidents of corruption and actions taken	GRI Report: Confirmed incidents of corruption and actions taken
GRI 206: 2016	Anti-competitive Behavior
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Ethics and Compliance Integrated Report: Ethics and Compliance
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	GRI Report: Legal actions for anti-competitive behavior and antitrust and monopolistic practices	PwC CH
	Innovation and Technological Advances
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Innovation and Technological Advances Integrated Report: Innovation and Technological Advances Integrated Report: Core Processes for Value Creation
	Digitalization
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Digitalization Integrated Report: Digitalization

Disclosure		Links	External Assurance	UNGC
GRI 301: 2016	Materials
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Circular Economy Integrated Report: Circular Economy Integrated Report: Product Stewardship/ Sustainable Chemistry Integrated Report: Progress toward environmental targets 2025
301-1	Materials used by weight or volume	GRI Report: Materials used by weight or volume	PwC CH
301-2	Recycled input materials used	GRI Report: Recycled input materials used
301-3	Reclaimed products and their packaging materials	GRI Report: Reclaimed products and their packaging materials
GRI 302: 2016	Energy
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Environmental Protection and Resources Integrated Report: Environmental Protection and Resources Integrated Report: Progress toward environmental targets 2025
302-1	Energy consumption within the organization	GRI Report: Energy consumption within the organization	PwC CH
302-2	Energy consumption outside of the organization	GRI Report: Energy consumption outside of the organization GRI 305-3: Other indirect (Scope 3) GHG emissions	PwC CH
302-3	Energy intensity	GRI Report: Energy intensity	PwC CH
302-5	Reductions in energy requirements of products and services	GRI Report: Reductions in energy requirements of products and services Corporate Website: Portfolio Value Program
GRI 303: 2018	Water
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Environmental Protection and Resources Integrated Report: Environmental Protection and Resources Integrated Report: Progress toward environmental targets 2025
303-1	Interactions with water as a shared resource	GRI Report: Interactions with water as a shared resource	PwC CH
303-2	Management of water discharge-related impacts	GRI Report: Management of water discharge-related impacts
303-3	Water withdrawal	GRI Report: Water withdrawal	PwC CH
303-4	Water discharge	GRI Report: Water discharge	PwC CH
303-5	Water consumption	GRI Report: Water consumption	PwC CH
GRI 304: 2016	Biodiversity
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Environmental Protection and Resources Integrated Report: Environmental Protection and Resources
304-1	Operational sites owned, leased, managed in, or adjacent to protected areas and areas of high biodiversity value outside protected areas	GRI Report: Operational sites owned, leased, managed in, or adjacent to protected areas and areas of high biodiversity value outside protected areas
304-2	Significant impacts of activities, products, and services on biodiversity	GRI Report: Significant impacts of activities, products, and services on biodiversity
304-3	Habitats protected or restored	GRI Report: Habitats protected or restored
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	GRI Report: IUCN Red List species and national conservation list species with habitats in areas affected by operations
GRI 305: 2016	Emissions
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Climate Change Integrated Report: Climate Change Integrated Report: Progress toward environmental targets 2025 Integrated Report: Core Processes for Value Creation
305-1	Scope 1: Direct energy GHG emissions	GRI Report: Scope 1: Direct energy GHG emissions	PwC CH
305-2	Scope 2: Indirect energy GHG emissions	GRI Report: Scope 2: Indirect energy GHG emissions	PwC CH
305-3	Other indirect (Scope 3) GHG emissions	GRI Report: Other indirect (Scope 3) GHG emissions	PwC CH
305-4	GHG emission intensity	GRI Report: GHG emission intensity	PwC CH
305-5	Reduction of GHG emissions	GRI Report: Reduction of GHG emissions
305-6	Emissions of ozone-depleting substances (ODS)	GRI Report: Emissions of ozone-depleting substances (ODS)
305-7	Nitrogen oxides (NO_X), sulfur oxides (SO_X), and other significant air emissions	GRI Report: Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	PwC CH
GRI 306: 2016	Effluents and Waste
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Environmental Protection and Resources Integrated Report: Environmental Protection and Resources Integrated Report: Progress toward environmental targets 2025
306-1	Water discharge by quality and destination	GRI Report: Water discharge by quality and destination	PwC CH
306-2	Waste by type and disposal method	GRI Report: Waste by type and disposal method	PwC CH
306-3	Significant spills	GRI Report: Significant spills	PwC CH
306-4	Transport of hazardous waste	GRI Report: Transport of hazardous waste
GRI 307: 2016	Environmental Compliance
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Environmental Protection and Resources Integrated Report: Environmental Protection and Resources
307-1	Non-compliance with environmental laws and regulations	GRI Report: Noncompliance with environmental laws and regulations
GRI 308: 2016	Supplier Environmental Assessment
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Sustainability Performance in the Supply Chain Integrated Report: Sustainability Performance in the Supply Chain Corporate Website: Sustainable Supply Chains
308-1	New suppliers that were screened using environmental criteria	GRI Report: New suppliers that were screened using environmental criteria	PwC CH
308-2	Negative environmental impacts in the supply chain and actions taken	GRI Report: Negative environmental impacts in the supply chain and actions taken	PwC CH

Disclosure		Links	External Assurance	UNGC
GRI 401: 2016	Employment
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Employee Engagement Integrated Report: Employee Engagement
401-1	New employee hires and employee turnover	GRI Report: New employee hires and employee turnover	PwC CH
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	GRI Report: Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3	Parental leave	GRI Report: Parental leave
GRI 402: 2016	Labor/ Management Relations
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Employee Engagement Integrated Report: Employee Engagement
402-1	Minimum notice periods regarding operational changes	GRI Report: Minimum notice periods regarding operational changes
GRI 403: 2018	Occupational health and safety management system
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Occupational Health, Safety, and Well-being Integrated Report: Occupational Health, Safety, and Well-being
403-1	Occupational health and safety management system	GRI Report: Occupational health and safety management system
403-2	Hazard identification, risk assessment, and incident investigation	GRI Report: Hazard identification, risk assessment, and incident investigation
403-3	Occupational health services	GRI Report: Occupational health services
403-4	Worker participation, consultation, and communication on occupational health and safety	GRI Report: Worker participation, consultation, and communication on occupational health and safety
403-5	Worker training on occupational health and safety	GRI Report: Worker training on occupational health and safety
403-6	Promotion of worker health	GRI Report: Promotion of worker health
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	GRI Report: Management Approach: Occupational Health, Safety, and Well-being
403-8	Workers covered by an occupational health and safety management system	GRI Report: Workers covered by an occupational health and safety management system	PwC CH
403-9	Work-related injuries	GRI Report: Work-related injuries	PwC CH
403-10	Work-related illnesses	GRI Report: Work-related illnesses	PwC CH
GRI 404: 2016	Training and Education
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Talent Attraction and Development Integrated Report: Talent Attraction and Development
404-1	Average hours of training per year per employee	GRI Report: Average hours of training per year per employee	PwC CH
404-2	Programs for upgrading employee skills and transition assistance programs	GRI Report: Programs for upgrading employee skills and transition assistance programs
404-3	Percentage of employees receiving regular performance and career development reviews	GRI Report: Percentage of employees receiving regular performance and career development reviews	PwC CH
GRI 405: 2016	Diversity and Equal Opportunity
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Employee Engagement Integrated Report: Employee Engagement
405-1	Diversity of governance bodies and employees	GRI Report: Diversity of governance bodies and employees	PwC CH
405-2	Ratio of basic salary and remuneration of women to men	GRI Report: Ratio of basic salary and remuneration of women to men	PwC CH
GRI 406: 2016	Nondiscrimination
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Human Rights Integrated Report: Human Rights
406-1	Incidents of discrimination and corrective actions taken	GRI Report: Incidents of discrimination and corrective actions taken	PwC CH
GRI 407: 2016	Freedom of Association and Collective Bargaining
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Human Rights Integrated Report: Human Rights
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	GRI Report: Operations and suppliers with which the right to freedom of association and collective bargaining may be at risk
GRI 408: 2016	Child Labor
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Human Rights Integrated Report: Human Rights
408-1	Operations and suppliers at significant risk for incidents of child labor	GRI Report: Operations and suppliers at significant risk for incidents of child labor GRI Report: 308-1 New suppliers that were screened using environmental criteria
GRI 409: 2016	Forced or Compulsory Labor
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Human Rights Integrated Report: Human Rights
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	GRI Report: Operations and suppliers at significant risk for incidents of forced or compulsory labor GRI Report: 308-1 New suppliers that were screened using environmental criteria
GRI 412: 2016	Human Rights Assessment
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Human Rights Integrated Report: Human Rights
412-1	Operations that have been subject to human rights reviews or impact assessments	GRI Report: Operations that have been subject to human rights reviews or impact assessments Corporate Website: Human Rights
412-2	Employee training on human rights policies or procedures	GRI Report: Employee training on human rights policies or procedures
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	GRI Report: Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
GRI 414: 2016	Supplier Social Assessment
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Sustainability Performance in the Supply Chain Integrated Report: Sustainability Performance in the Supply Chain
414-1	New suppliers that were screened using social criteria	GRI Report: New suppliers that were screened using social criteria	PwC CH
414-2	Negative social impacts in the supply chain and actions taken	GRI Report: Negative social impacts in the supply chain and actions taken	PwC CH
GRI 415: 2016	Public Policy
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Policy and Stakeholder Relations Integrated Report: Policy and Stakeholder Relations
415-1	Political contributions	GRI Report: Political contributions
GRI 416: 2016	Customer Health and Safety
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Product Stewardship / Sustainable Chemistry Integrated Report: Product Stewardship / Sustainable Chemistry
416-1	Assessment of the health and safety impacts of product and service categories	GRI Report: Assessment of the health and safety impacts of product and service categories Integrated Report, Product Stewardship/Sustainable Chemistry	PwC CH
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	GRI Report: Incidents of noncompliance concerning the health and safety impacts of products and services
GRI 417: 2016	Marketing and Labeling
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Product Stewardship / Sustainable Chemistry Integrated Report: Product Stewardship / Sustainable Chemistry
417-1	Requirements for product and service information and labeling	GRI Report: Requirements for product and service information and labeling
417-2	Incidents of non-compliance concerning product and service information and labeling	GRI Report: Incidents of non-compliance concerning product and service information and labeling
417-3	Incidents of noncompliance concerning marketing communications	GRI Report: Incidents of noncompliance concerning marketing communications
GRI 418: 2016	Customer Privacy
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Customer Relationships GRI Report: Management approach: Ethics and Compliance Integrated Report: Customer Relationships Integrated Report: Core Processes for Value Creation
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	GRI Report: Substantiated complaints concerning breaches of customer privacy and losses of customer data
GRI 419: 2016	Socioeconomic Compliance
GRI 103-1/2/3:2016	Management approach	GRI Report: Management approach: Ethics and Compliance Integrated Report: Ethics and Compliance
419-1	Non-compliance with laws and regulations in the social and economic area	GRI Report: Non-compliance with laws and regulations in the social and economic area

Integrated Report 2019

Integrated Report 2019

Where We Stand Today and Where We Want to Go from Here

Complying with Best Practice in Corporate Governance

Improving Performance by Focusing on Sustainability and Innovation

Operating an Integrated
Business Model

Which Material Topics Have the Greatest Impact on Long-Term Value Creation

Addressing Societal Needs

Discover the Business Area Care Chemicals

Discover the Business Area Catalysis

Discover the Business Area Natural Resources

Discontinued Operations

CHF m Sales

Total Staff

Water Consumption

Universal Standards

GRI 101:2016 Foundation

GRI 102:2016 General Disclosures

Topic-Specific Standards

GRI 200 Economic Standards

GRI 300 Environmental Standards

GRI 400 Social Standards

FURTHER READING

Where We Stand Today and Where We Want to Go from Here

Complying with Best Practice in Corporate Governance

Improving Performance by Focusing on Sustainability and Innovation

Operating an IntegratedBusiness Model

Which Material Topics Have the Greatest Impact on Long-Term Value Creation

Addressing Societal Needs

Discover the Business Area Care Chemicals

Discover the Business Area Catalysis

Discover the Business Area Natural Resources

Discontinued Operations

GRI Content Index

Universal Standards

GRI 101:2016 Foundation

GRI 102:2016 General Disclosures

Topic-Specific Standards

GRI 200 Economic Standards

GRI 300 Environmental Standards

GRI 400 Social Standards

FURTHER READING

Operating an Integrated
Business Model