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. More information: www.sasb.orgView entire glossary ) 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. More information: www.sasb.orgView entire glossary Index in alignment with the Chemicals Standard, Clariant reports for the second time on the predefined material topics and their associated metrics for the typical company in an industry.

Greenhouse Gas Emission

Greenhouse Gas Emission

Accounting Metric

Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations

Code

RT-CH-110a.1

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022
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0.65 % of gross global Scope 1 emissions are covered under emissions-limiting regulations.

Accounting Metric

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

Code

RT-CH-110a.2

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022
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Air Quality

Air Quality

Accounting Metric

Air emissions of the following pollutants:

(1) NOx (excluding N2O),

(2) SOx,

(3) volatile organic compounds (VOCs), and

(4) hazardous air pollutants (HAPs)

Code

RT-CH-120a.1

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022
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No reporting of HAPs.

Energy Management

Energy Management

Accounting Metric

(1) Total energy consumed,

(2) percentage grid electricity,

(3) percentage renewable,

(4) total self-generated energy

Code

RT-CH-130a.1

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022
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No reporting of total self-generated energy.

Water Management

Water Management

Accounting Metric

(1) Total water withdrawn,

(2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress

Code

RT-CH-140a.1

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022
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Accounting Metric

Number of incidents of noncompliance associated with water quality permits, standards, and regulations

Code

RT-CH-140a.2

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022
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Accounting Metric

Description of water management risks and discussion of strategies and practices to mitigate those risks

Code

RT-CH-140a.3

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022
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Hazardous Waste Management

Hazardous Waste Management

Accounting Metric

Amount of hazardous waste generated, percentage recycled

Code

RT-CH-150a.1

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022
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Community Relations

Community Relations

Accounting Metric

Discussion of engagement processes to manage risks and opportunities associated with community interests

Code

RT-CH-210a.1

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022
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Workforce Health & Safety

Workforce Health & Safety

Accounting Metric

(1) Total recordable incident rate (TRIR) and

(2) fatality rate for

(a) direct employees and

(b) contract employees

Code

RT-CH-320a.1

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022
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Accounting Metric

Description of efforts to assess, monitor, and reduce exposure of employees and contract workers to long-term (chronic) health risks

Code

RT-CH-320a.2

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022
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Product Design for Use-phase Efficiency

Product Design for Use-phase Efficiency

Accounting Metric

Revenue from products designed for use-phase resource efficiency

Code

RT-CH-410a.1

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022

Comments or references to further publicly available information

Revenue not reported.

Safety & Environmental Stewardship of Chemicals

Safety & Environmental Stewardship of Chemicals

Accounting Metric

(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

Code

RT-CH-410b.1

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022

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(1) Not reported

(2) 100 %

Accounting Metric

Discussion of strategy to

(1) manage chemicals of concern and

(2) develop alternatives with reduced human and/or environmental impact

Code

RT-CH-410b.2

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022
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Genetically Modified Organisms

Genetically Modified Organisms

Accounting Metric

Percentage of products by revenue that contain genetically modified organisms (GMOs)

Code

RT-CH-410c.1

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022
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Management of the Legal & Regulatory Environment

Accounting Metric

Discussion of corporate positions related to government regulations and/or policy proposals that address environmental and social factors affecting the industry

Code

RT-CH-530a.1

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022
Comments or references to further publicly available information

Operational Safety, Emergency Preparedness & Response

Operational Safety, Emergency Preparedness & Response

Accounting Metric

Process Safety Incidents Count (PSIC), Process Safety Total Incident Rate (PSTIR), and Process Safety Incident Severity Rate (PSISR)

Code

RT-CH-540a.1

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022
Comments or references to further publicly available information

Accounting Metric

Number of transport incidents

Code

RT-CH-540a.2

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022

Comments or references to further publicly available information

In 2022, Clariant had 6 transport incidents.

Activity Metric

Activity Metric

Accounting Metric

Production by reportable segment

Code

RT-CH-000.A

References to chapters and sections of Clariant’s Integrated ReportingIntegrated ReportingReporting that extends traditional formats of corporate disclosure in order to communicate the full range of factors that significantly affect an organization’s ability to create value through its business model. An integrated report provides insight about the resources used and impacted by the company and their interdependence. It reflects and supports integrated thinking and decision-making that focuses on the creation of value over the short, medium, and long term.View entire glossary 2022
Comments or references to further publicly available information