Global Reporting Initiative Content Index
Reporting according to the Global Reporting Initiative (GRI) is integral to Clariant’s corporate reporting suite, providing comprehensive insights into sustainable value creation. For each material topic in the »Focus« and »Advance« categories — as presented in the materiality matrix — Clariant outlines a management approach according to the GRI Standards as well as the corresponding topic-specific GRI disclosures. This report has been prepared in accordance with the GRI Standards: Core Option.
GRI 102 General Disclosures 2016
GRI 102-1
Name of the organization
Clariant AG
GRI 102-2
Activities, brands, products, and services
GRI 102-3
Location of headquarters
Rothausstrasse 61, 4132 Muttenz, Switzerland
GRI 102-4
Location of operations
GRI 102-5
Ownership and legal form
Stock company listed at SIX Swiss Exchange
GRI 102-6
Markets served
GRI 102-7
Scale of the organization
GRI 102-8
Information on employees and other workers
Clariant does not have knowledge of any substantial portion of its work being performed by workers who are not employees. Furthermore, there are no significant seasonal variations in Clariant’s employment numbers.
GRI 102-9
Supply chain
GRI 102-10
Significant changes to the organization and its supply chain
GRI 102-11
Precautionary Principle or approach
Clariant adopted the precautionary principle defined in 1992 at the United Nations Conference on Environment and Development in Rio de Janeiro. According to the precautionary principle, remedial actions may only be postponed if no serious or lasting damages to the environment are looming. More detail can be found on the following website: www.precautionaryprinciple.eu/.
Clariant has expanded the environmental considerations of the precautionary principle with social aspects.
GRI 102-12
External initiatives
GRI 102-13
Membership of associations
Clariant is a member of numerous interest groups and trade associations at international (International Council of Chemical Associations [ICCA]), regional (Cefic), and national levels (business federations or national chemical industry associations, such as ABIQUIM in Brazil, CPCIF in China, Verband der Chemischen Industrie [VCI] in Germany, and the American Chemistry Council [ACC] in the USA).
Clariant is also active in sectoral associations at both a regional and national level, as in the bio-economy sector (Advanced Biofuels Coalition, ePure, EuropaBio, Bio-Based Industries Consortium)
Clariant is proud to be a member and supporter of scientific and research organizations such as SUSCHEM, the European Technology Platform for Sustainable Chemistry, confirming its strong commitment to develop the next generation of sustainable chemistry solutions.
In 2021, Clariant’s top three contributions to policy memberships are:
German Association of the Chemical Industry (Verband der Chemischen Industrie e.V. [VCI])
Chamber of Commerce Basel (Handelskammer beider Basel)
Scienceindustries, the Swiss business association for the chemical, pharmaceutical, and biotech industries.
GRI 102-14
Statement from senior decision-maker
GRI 102-15
Key impacts, risks, and opportunities
GRI 102-16
Values, principles, standards, and norms of behavior
GRI 102-17
Mechanisms for advice and concerns about ethics
With regard to seeking advice, compliance officers at both regional and local levels as well as at Group headquarters are available to provide support on issues concerning ethically correct and legally compliant conduct of employees or business processes.
GRI 102-18
Governance structure
GRI 102-20
Executive-level responsibility for economic, environmental, and social topics
Clariant’s Executive CommitteeExecutive CommitteeManagement body of joint stock companies; at Clariant the Executive Committee currently comprises four members. provides the guidelines and the corresponding control for sustainable management. Sustainability and Innovation are represented in all discussions in the Executive CommitteeExecutive CommitteeManagement body of joint stock companies; at Clariant the Executive Committee currently comprises four members. by the Chief Technology & sustainability Officer, who is a permanent guest of the Executive CommitteeExecutive CommitteeManagement body of joint stock companies; at Clariant the Executive Committee currently comprises four members. meetings.
GRI 102-21
Consulting stakeholders on economic, environmental, and social topics
Through the »Clariant Sustainability Dialog,« Clariant further engages with important stakeholders from customer industries, politics, NGOs, and the media in order to foster an open dialog and future cooperation. Additionally, Clariant maintains a constant dialog with NGOs, and sales representatives regularly meet with customers to discuss sustainability topics.
GRI 102-39
Percentage increase in annual total compensation ratio
Clariant’s compensation philosophy aims at attracting, motivating, and retaining employees. Clariant is committed to paying its employees fair and appropriate compensation via wages and salaries, social components, and other benefits. This compensation needs to meet minimum statutory standards and, in principle, exceeds them in each country in which Clariant operates.
The spread of salaries among Clariant employees may vary from country to country depending on factors like, e.g., employee structure, local labor markets, and compensation landscapes and levels. On a global level, the ratio between the median annual base salary and the highest base salary is 1:12. In terms of the total compensation, including variable salary components, the spread is 1:20. Part-time employees have been excluded from this calculation.
Salary adjustments are negotiated in accordance with a fixed and unambiguous system and implemented through mutual agreement between the line manager and the Human Resources department. As a basic principle, a consistent »salary philosophy« ensures that adjustments are made in the context of the local markets and the individual performance.
GRI 102-40
List of stakeholder groups
GRI 102-41
Collective bargaining agreements
Clariant pays wages and salaries that are determined by relevant local competitive markets rather than by legally defined minimum wages. As of the end of December 2021, 47 % of employees were covered by collective bargaining agreements with employee representatives. Managerial positions are generally not included in such agreements.
GRI 102-42
Identifying and selecting stakeholders
GRI 102-43
Approach to stakeholder engagement
GRI 102-44
Key topics and concerns raised
GRI 102-45
Entities included in the consolidated financial statements
GRI 102-46
Defining report content and topic boundaries
In order to define report content and topic boundaries, Clariant applied all four Reporting Principles, namely StakeholderStakeholderStakeholders are people or groups whose interests are linked in various ways with those of a company. They include shareholders, business partners, employees, neighbors, and the community. Inclusiveness, Sustainability Context, Materiality, and Completeness.
Clariant reports on topics that are considered to be of high and very high relevance in the Integrated Report and the GRI Report. The boundaries are outlined in the respective topic’s management approach in the Review on Performance, People, and PlanetPerformance, People, and PlanetComprises a discussion of Clariant’s material topics previously provided in the Multicapital Review..
GRI 102-47
List of material topics
GRI 102-48
Restatements of information
Any restatement of previously reported data is explained in a footnote under the respective disclosure.
GRI 102-49
Changes in reporting
GRI 102-50
Reporting period
2021
GRI 102-51
Date of most recent report
The last GRI Report was published in March 2021 on Clariant’s website.
GRI 102-52
Reporting cycle
Annual
GRI 102-53
Contact point for questions regarding the report
Sustainability Affairs – Group Innovation & Sustainability
Alessandro Canalis, Tel. +41 61469 65 10
sustainability@clariant.com
GRI 102-54
Claims of reporting in accordance with the GRI Standards
This report has been prepared in accordance with the GRI Standards: Core option.
GRI 102-55
GRI content index
GRI 102-56
External assurance
GRI 201 Economic Performance 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 201-1
Direct economic value generated and distributed
GRI 201-2
Financial implications and other risks and opportunities due to climate change
GRI 201-3
Defined benefit plan obligations and other retirement plans
Pension and other employee benefit plans are monitored globally by Clariant for relevance, compliance, costs, and suitability as a valuable employee benefit. Clariant is aware of the significance of pension and other benefit plans as a lever for retaining staff. These plans are regularly evaluated against benefits in the respective countries in order to be in line with current practices. Before every adjustment, Clariant carefully examines the impact the changes have on the employees and, if necessary, directly consults with them.
Clariant offers retirement or pension plans as a benefit to protect employees after completing their active working life and to enable them to retire. Clariant aims to offer benefits that are competitive in the local markets; existence and type of retirement or pension plans differ widely from country to country based on local legislation, social security systems, and market practices.
GRI 202 Market Presence 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 202-1
Ratios of standard entry-level wage by gender compared to local minimum wage
GRI 202-2
Proportion of senior management hired from the local community
GRI 204 Procurement Practices 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 204-1
Proportion of spending on local suppliers
GRI 205 Anti-corruption 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 205-1
Operations assessed for risks related to corruption
GRI 205-2
Communication and training about anti-corruption policies and procedures
GRI 205-3
Confirmed incidents of corruption and actions taken
GRI 206 Anti-competitive Behavior 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 206-1
Legal actions for anti-competitive behavior, antitrust, and monopoly practices
GRI 207 Tax 2019
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 207-1
Approach to tax
GRI 207-2
Tax governance, control, and risk management
GRI 207-3
StakeholderStakeholderStakeholders are people or groups whose interests are linked in various ways with those of a company. They include shareholders, business partners, employees, neighbors, and the community. engagement and management of concerns related to tax
GRI 301 Materials 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 301-1
Materials used by weight or volume
GRI 301-2
Recycled input materials used
GRI 301-3
Reclaimed products and their packaging materials
GRI 302 Energy 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 302-1
Energy consumption within the organization
GRI 302-2
Energy consumption outside of the organization
Energy consumption outside of the organization is accounted for through the CO2 footprint of the raw materials Clariant purchases. Data are gathered as part of Scope 3 emissions.
GRI 302-3
Energy intensity
GRI 302-4
Reduction of energy consumption
GRI 302-5
Reductions in energy requirements of products and services
GRI 303 Water & Effluents 2018
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 303-1
Interactions with water as a shared resource
GRI 303-2
Management of water discharge-related impacts
GRI 303-3
Water withdrawal
GRI 303-4
Water discharge
Zero incidents of noncompliance that resulted in a formal enforcement action.
GRI 303-5
Water Consumption
GRI 304 Biodiversity 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 304-1
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
GRI 304-2
Significant impacts of activities, products, and services on biodiversity
GRI 304-3
Habitats protected or restored
GRI 305 Emissions 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 305-1
Direct (Scope 1) GHG emissions
GRI 305-2
Energy indirect (Scope 2) GHG emissions
GRI 305-3
Other indirect (Scope 3) GHG emissions
GRI 305-4
GHG emissions intensity
GRI 305-5
Reduction of GHG emissions
GRI 305-6
Emissions of ozone-depleting substances (ODS)
GRI 305-7
Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
GRI 306 Waste 2020
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 306-1
Waste generation and significant waste-related impacts
GRI 306-2
Management of significant waste-related impacts
GRI 306-3
Waste generated
GRI 306-4
Waste diverted from disposal
GRI 306-5
Waste directed to disposal
GRI 307 Environmental Compliance 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 307-1
Noncompliance with environmental laws and regulations
GRI 308 Supplier Environmental Assessment 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 308-1
New suppliers that were screened using environmental criteria
GRI 308-2
Negative environmental impacts in the supply chain and actions taken
GRI 401 Employment 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 401-1
New employee hires and employee turnover
GRI 401-2
Benefits provided to full-time employees that are not provided to temporary or part-time employees
GRI 401-3
Parental leave
GRI 402 Labor/Management Relations 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 402-1
Minimum notice periods regarding operational changes
GRI 403 Occupational Health and Safety 2018
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 403-1
Occupational Health and Safety management system
GRI 403-2
Hazard identification, risk assessment, and incident investigation
GRI 403-3
Occupational health services
GRI 403-4
Worker participation, consultation, and communication on Occupational Health and Safety
GRI 403-5
Worker training on Occupational Health and Safety
GRI 403-6
Promotion of worker health
GRI 403-7
Prevention and mitigation of Occupational Health and Safety impacts directly linked to business relationships
GRI 403-8
Workers covered by an Occupational Health and Safety management system
GRI 403-9
Work-related injuries
GRI 403-10
Work-related ill health
GRI 404 Training and Education 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 404-1
Average hours of training per year per employee
GRI 404-2
Programs for upgrading employee skills and transition assistance programs
GRI 404-3
Percentage of employees receiving regular performance and career development reviews
GRI 405 Diversity and Equal Opportunity 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 405-1
Diversity of governance bodies and employees
GRI 405-2
Ratio of basic salary and remuneration of women to men
GRI 406 Nondiscrimination 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 406-1
Incidents of discrimination and corrective actions taken
GRI 407 Freedom of Association and Collective Bargaining 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 407-1
Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
GRI 408 Child Labor 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 408-1
Operations and suppliers at significant risk for incidents of child labor
GRI 409 Forced or Compulsory Labor 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 409-1
Operations and suppliers at significant risk for incidents of forced or compulsory labor
GRI 412 Human Rights Assessment 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 412-1
Operations that have been subject to human rights reviews or impact assessments
GRI 412-2
Employee training on human rights policies or procedures
GRI 412-3
Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
GRI 414 Supplier Social Assessment 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 414-1
New suppliers that were screened using social criteria
GRI 414-2
Negative social impacts in the supply chain and actions taken
GRI 416 Customer Health and Safety 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 416-1
Assessment of the health and safety impacts of product and service categories
GRI 416-2
Incidents of noncompliance concerning the health and safety impacts of products and services
GRI 417 Marketing and Labeling 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 417-1
Requirements for product and service information and labeling
GRI 417-2
Incidents of noncompliance concerning product and service information and labeling
GRI 417-3
Incidents of noncompliance concerning marketing communications
GRI 418 Customer Privacy 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 418-1
Substantiated complaints concerning breaches of customer privacy and losses of customer data
GRI 419 Socioeconomic Compliance 2016
GRI 103
Management approach (including GRI 103-1, 103-2, 103-3)
GRI 419-1
Noncompliance with laws and regulations in the social and economic area