Global Reporting Initiative Content Index

Reporting according to the Global Reporting Initiative (GRI) is integral to Clariant’s Reporting Hub 2022, 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.

Statement of use: Clariant has reported in accordance with the GRI standards for the period of 1 January to 31 December 2022.

GRI 1: Foundation 2021

General disclosures

General disclosures

GRI 2: General Disclosures 2021

GRI 2: General Disclosures 2021

Disclosures

2-1 Organizational details

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-2 Entities included in the organization’s sustainability reporting

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-3 Reporting period, frequency, and contact point

Location

Annual. 1 January-31 December 2022. Point of contact for the Integrated Report: Alessandro Canalis, alessandro.canalis@clariant.com

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-4 Restatements of information

Location

Any restatement of previously reported data is explained in a footnote under the respective disclosure.

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-5 External assurance

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-6 Activities, value chain, and other business relationships

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-7 Employees

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-8 Workers who are not employees

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-9 Governance structure and composition

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-10 Nomination and selection of the highest governance body

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-11 Chair of the highest governance body

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-12 Role of the highest governance body in overseeing the management of impacts

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-13 Delegation of responsibility for managing impacts

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-14 Role of the highest governance body in sustainability reporting

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-15 Conflicts of interest

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-16 Communication of critical concerns

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-17 Collective knowledge of the highest governance body

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-18 Evaluation of the performance of the highest governance body

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-19 Remuneration policies

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-20 Process to determine remuneration

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-21 Annual total compensation ratio

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-22 Statement on sustainable development strategy

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-23 Policy commitments

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-24 Embedding policy commitments

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-25 Processes to remediate negative impacts

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-26 Mechanisms for seeking advice and raising concerns

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-27 ComplianceComplianceCompliance is a key element of Corporate Governance. It refers to compliance with the law and directives as well as with company codes and ethical business practices and behaviors.View entire glossary with laws and regulations

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-28 Membership associations

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-29 Approach to stakeholder engagement

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

2-30 Collective bargaining agreements

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Material topics

Material topics

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-1 Process to determine material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

3-2 List of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Economic performance

Economic performance

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 201: Economic Performance 2016

GRI 201: Economic Performance 2016

Disclosures

201-1 Direct economic value generated and distributed

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

201-2 Financial implications and other risks and opportunities due to climate change

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

201-3 Defined-benefit plan obligations and other retirement plans

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Market presence

Market presence

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 202: Market Presence 2016

GRI 202: Market Presence 2016

Disclosures

202-2 Proportion of senior management hired from the local community

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Procurement practices

Procurement practices

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 204: Procurement Practices 2016

GRI 204: Procurement Practices 2016

Disclosures

204-1 Proportion of spending on local suppliers

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Anti-corruption

Anti-corruption

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 205: Anti-corruption 2016

GRI 205: Anti-corruption 2016

Disclosures

205-1 Operations assessed for risks related to corruption

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

205-2 Communication and training about anti-corruption policies and procedures

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

205-3 Confirmed incidents of corruption and actions taken

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Anti-competitive behavior

Anti-competitive behavior

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 206: Anti-competitive Behavior 2016

GRI 206: Anti-competitive Behavior 2016

Disclosures

206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Tax

Tax

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 207: Tax 2019

GRI 207: Tax 2019

Disclosures

207-1 Approach to tax

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

207-2 Tax governance, control, and risk management

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

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.View entire glossary engagement and management of concerns related to tax

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

207-4 Country-by-country reporting

Location

Omission

Requirement(s) Omitted

GRI 207-4

Reason

Information unavailable/incomplete

Explanation

Data is not available at country level

External Assurance

Materials

Materials

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 301: Materials 2016

GRI 301: Materials 2016

Disclosures

301-1 Materials used by weight or volume

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

301-2 Recycled input materials used

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

301-3 Reclaimed products, and their packaging materials

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Energy

Energy

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 302: Energy 2016

GRI 302: Energy 2016

Disclosures

302-1 Energy consumption within the organization

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

302-2 Energy consumption outside of the organization

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

302-3 Energy intensity

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

302-4 Reduction of energy consumption

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

302-5 Reductions in energy requirements of products and services

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Water and effluents

Water and effluents

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 303: Water and Effluents 2018

GRI 303: Water and Effluents 2018

Disclosures

303-1 Interactions with water as a shared resource

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

303-2 Management of water discharge-related impacts

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

303-3 Water withdrawal

Omission

Requirement(s) Omitted

303-3 b. breakdown of the total withdrawal from areas with water stress

Reason

Information unavailable/incomplete

Explanation

Data not available

External Assurance
Disclosures

303-4 Water discharge

Omission

Requirement(s) Omitted

303-4 c. breakdown of the total water dicharge to areas with water stress

Reason

Information unavailable/incomplete

Explanation

Data not available

External Assurance
Disclosures

303-5 Water consumption

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Biodiversity

Biodiversity

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 304: Biodiversity 2016

GRI 304: Biodiversity 2016

Disclosures

304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

304-2 Significant impacts of activities, products and services on biodiversity

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

304-3 Habitats protected or restored

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Emissions

Emissions

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 305: Emissions 2016

GRI 305: Emissions 2016

Disclosures

305-1 Direct (Scope 1) GHG emissions

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

305-2 Energy indirect (Scope 2) GHG emissions

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

305-3 Other indirect (Scope 3) GHG emissions

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

305-4 GHG emissions intensity

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

305-5 Reduction of GHG emissions

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

305-6 Emissions of ozone-depleting substances (ODS)

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Waste

Waste

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 306: Waste 2020

GRI 306: Waste 2020

Disclosures

306-1 Waste generation and significant waste-related impacts

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

306-2 Management of significant waste-related impacts

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

306-3 Waste generated

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

306-4 Waste diverted from disposal

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

306-5 Waste directed to disposal

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Supplier environmental assessment

Supplier environmental assessment

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 308: Supplier Environmental Assessment 2016

GRI 308: Supplier Environmental Assessment 2016

Disclosures

308-1 New suppliers that were screened using environmental criteria

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

308-2 Negative environmental impacts in the supply chain and actions taken

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Employment

Employment

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 401: Employment 2016

GRI 401: Employment 2016

Disclosures

401-1 New employee hires and employee turnover

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

401-3 Parental leave

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Labor/management relations

Labor/management relations

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 402: Labor/Management Relations 2016

GRI 402: Labor/Management Relations 2016

Disclosures

402-1 Minimum notice periods regarding operational changes

Omission

Requirement(s) Omitted

b. No mention in the collective bargaining agreements

Reason

Information unavailable/incomplete

Explanation

Data not available

External Assurance

Occupational health and safety

Occupational health and safety

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 403: Occupational Health and Safety 2018

GRI 403: Occupational Health and Safety 2018

Disclosures

403-1 Occupational health and safety management system

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

403-2 Hazard identification, risk assessment, and incident investigation

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

403-3 Occupational health services

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

403-4 Worker participation, consultation, and communication on occupational health and safety

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

403-5 Worker training on occupational health and safety

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

403-6 Promotion of worker health

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

403-8 Workers covered by an occupational health and safety management system

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

403-9 Work-related injuries

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

403-10 Work-related ill health

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Training and education

Training and education

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 404: Training and Education 2016

GRI 404: Training and Education 2016

Disclosures

404-1 Average hours of training per year per employee

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

404-2 Programs for upgrading employee skills and transition assistance programs

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

404-3 Percentage of employees receiving regular performance and career development reviews

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Diversity and equal opportunity

Diversity and equal opportunity

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 405: Diversity and Equal Opportunity 2016

GRI 405: Diversity and Equal Opportunity 2016

Disclosures

405-1 Diversity of governance bodies and employees

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

405-2 Ratio of basic salary and remuneration of women to men

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Non-discrimination

Non-discrimination

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 406: Non-discrimination 2016

GRI 406: Non-discrimination 2016

Disclosures

406-1 Incidents of discrimination and corrective actions taken

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Freedom of association and collective bargaining

Freedom of association and collective bargaining

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 407: Freedom of Association and Collective Bargaining 2016

GRI 407: Freedom of Association and Collective Bargaining 2016

Disclosures

407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Child labor

Child labor

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 408: Child Labor 2016

GRI 408: Child Labor 2016

Disclosures

408-1 Operations and suppliers at significant risk for incidents of child labor

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Forced or compulsory labor

Forced or compulsory labor

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 409: Forced or Compulsory Labor 2016

GRI 409: Forced or Compulsory Labor 2016

Disclosures

409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Supplier social assessment

Supplier social assessment

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 414: Supplier Social Assessment 2016

GRI 414: Supplier Social Assessment 2016

Disclosures

414-1 New suppliers that were screened using social criteria

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

414-2 Negative social impacts in the supply chain and actions taken

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Customer health and safety

Customer health and safety

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 416: Customer Health and Safety 2016

GRI 416: Customer Health and Safety 2016

Disclosures

416-1 Assessment of the health and safety impacts of product and service categories

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

416-2 Incidents of non-compliance concerning the health and safety impacts of products and services

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Marketing and labeling

Marketing and labeling

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 417: Marketing and Labeling 2016

GRI 417: Marketing and Labeling 2016

Disclosures

417-1 Requirements for product and service information and labeling

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

Disclosures

417-2 Incidents of non-compliance concerning product and service information and labeling

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Disclosures

417-3 Incidents of non-compliance concerning marketing communications

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance
Customer privacy

Customer privacy

GRI 3: Material Topics 2021

GRI 3: Material Topics 2021

Disclosures

3-3 Management of material topics

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance

GRI 418: Customer Privacy 2016

GRI 418: Customer Privacy 2016

Disclosures

418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

Omission

Requirement(s) Omitted

Reason

Explanation

External Assurance