Sustainability Accounting Standards Board Index
The Sustainability Accounting Standards Board (SASBSASBThe Sustainability Accounting Standards Board (SASB) Standards guide the disclosure of financially material sustainability information by companies to their investors. Available for 77 industries, the Standards identify the subset of environmental, social, and governance (ESG) issues most relevant to financial performance in each industry. SASB Standards are maintained under the auspices of the Value Reporting Foundation. More information: www.sasb.org) provides 77 Industry Standards to guide the disclosure of financially material sustainability information. By publishing a SASBSASBThe Sustainability Accounting Standards Board (SASB) Standards guide the disclosure of financially material sustainability information by companies to their investors. Available for 77 industries, the Standards identify the subset of environmental, social, and governance (ESG) issues most relevant to financial performance in each industry. SASB Standards are maintained under the auspices of the Value Reporting Foundation. More information: www.sasb.org Index in alignment with the Chemicals Standard, Clariant reports for the first time on the predefined material topics and their associated metrics for the typical company in an industry.
Greenhouse Gas Emission
Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations
RT-CH-110a.1
3 % of gross global Scope 1 emissions are covered under emissions-limiting regulations.
Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets
RT-CH-110a.2
Air Quality
Air emissions of the following pollutants:
(1) NOX (excluding N2O),
(2) SOX,
(3) volatile organic compounds (VOCs), and
(4) hazardous air pollutants (HAPs)
RT-CH-120a.1
No reporting of HAPs.
Energy Management
(1) Total energy consumed,
(2) percentage grid electricity,
(3) percentage renewable,
(4) total self-generated energy
RT-CH-130a.1
No reporting of total self-generated energy.
Water Management
(1) Total water withdrawn,
(2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress
RT-CH-140a.1
Number of incidents of noncompliance associated with water quality permits, standards, and regulations
RT-CH-140a.2
Zero incidents of noncompliance that resulted in a formal enforcement action.
Description of water management risks and discussion of strategies and practices to mitigate those risks
RT-CH-140a.3
Hazardous Waste Management
Amount of hazardous waste generated, percentage recycled
RT-CH-150a.1
Community Relations
Discussion of engagement processes to manage risks and opportunities associated with community interests
RT-CH-210a.1
Workforce Health & Safety
(1) Total recordable incident rate (TRIR) and
(2) fatality rate for
(a) direct employees and
(b) contract employees
RT-CH-320a.1
Description of efforts to assess, monitor, and reduce exposure of employees and contract workers to long-term (chronic) health risks
RT-CH-320a.2
Product Design for Use-phase Efficiency
Revenue from products designed for use-phase resource efficiency
RT-CH-410a.1
Revenue not reported.
Safety & Environmental Stewardship of Chemicals
(1) Percentage of products that contain Globally Harmonized System of Classification and Labeling of Chemicals (GHS) Category 1 and 2 Health and Environmental Hazardous Substances,
(2) percentage of such products that have undergone a hazard assessment
RT-CH-410b.1
(1) Not reported
(2) 100 %
Discussion of strategy to
(1) manage chemicals of concern and
(2) develop alternatives with reduced human and/or environmental impact
RT-CH-410b.2
Genetically Modified Organisms
Percentage of products by revenue that contain genetically modified organisms (GMOs)
RT-CH-410c.1
Management of the Legal & Regulatory Environment
Discussion of corporate positions related to government regulations and/or policy proposals that address environmental and social factors affecting the industry
RT-CH-530a.1
Operational Safety, Emergency Preparedness & Response
Process Safety Incidents Count (PSIC), Process Safety Total Incident Rate (PSTIR), and Process Safety Incident Severity Rate (PSISR)
RT-CH-540a.1
Number of transport incidents
RT-CH-540a.2
Not reported.
Activity Metric
Production by reportable segment
RT-CH-000.A