GRI Content Index

2-1

Organizational details

Governance

2-2

Entities included in the organization’s sustainability reporting

Non-Financial Reporting Policy

2-3

Reporting period, frequency and contact point

Non-Financial Reporting Policy

2-4

Restatements of information

Non-Financial Reporting Policy

2-5

External assurance

Non-Financial Reporting Policy

Assurance report of the independent auditor

2-6

Activities, value chain, and other business relationships

Value creation model

2-7

Employees

Social information

Information partially not available

2-8

Workers who are not employees

Social information

Information partially not available

2-9

Governance structure and composition

Governance

Group & capital structure and shares

Board of Directors

2-10

Nomination and selection of the highest governance body

Board of Directors

Executive Committee

2-11

Chair of the highest governance body

Board of Directors

2-12

Role of the highest governance body in overseeing the management of impacts

Our approach to Risk Management

Board of Directors

2-13

Delegation of responsibility for managing impacts

Board of Directors

Executive Committee

2-14

Role of the highest governance body in sustainability reporting

Governance information

Board of Directors

Executive Committee

2-15

Conflicts of interest

Business Ethics

Board of Directors

Executive Committee

2-16

Communication of critical concerns

Business Ethics

2-17

Collective knowledge of the highest governance body

Board of Directors

Executive Committee

2-18

Evaluation of the performance of the highest governance body

Board of Directors

Not material in 2023 - As the BoD is newly formed, an evaluation has not yet taken place

2-19

Remuneration policies

Compensation report 2023

2-20

Process to determine remuneration

Compensation report 2023

2-21

Annual total compensation ratio

Information not available for 2023

2-22

Statement on sustainable development strategy

Letter to our Stakeholders

Letter from our Chief Sustainability Officer

2-23

Policy commitments

Business Ethics

Non-Financial Reporting Policy

2-24

Embedding policy commitments

Non-Financial Reporting Policy

2-25

Processes to remediate negative impacts

Business Ethics

2-26

Mechanisms for seeking advice and raising concerns

Business Ethics

2-27

Compliance with laws and regulations

Non-Financial Reporting Policy

Environmental information

2-28

Membership associations

Partnerships

2-29

Approach to stakeholder engagement

Materiality Matrix

Partnerships

2-30

Collective bargaining agreements

Information not available for 2023

3-1

Process to determine material topics

Materiality Matrix

3-2

List of material topics

Materiality Matrix

Other information

3-3

Management of material topics

Materiality Matrix

Non-Financial Reporting Policy

201-2

Financial implications and other risks and opportunities due to climate change

Climate

302-1

Energy consumption within the organization

Environmental information

302-2

Energy consumption outside of the organization

Indicator considered not material

302-3

Energy intensity

Indicator considered not material

302-4

Reduction of energy consumption

Climate

Information not available for 2023

302-5

Reductions in energy requirements of products and services

Climate

Information not available for 2023

305-1

Direct (Scope 1) GHG emissions

Climate

Environmental information

305-2

Energy indirect (Scope 2) GHG emissions

Climate

Environmental information

305-3

Other indirect (Scope 3) GHG emissions

Climate

Environmental information

305-4

GHG emissions intensity

Indicator considered not material

305-5

Reduction of GHG emissions

Climate

305-6

Emissions of ozone-depleting substances (ODS)

Indicator considered not material

305-7

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

Environmental information

304-1

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

Nature

Detailed location-based disclosures are considered not material for our reporting

304-2

Significant impacts of activities, products, and services on biodiversity

Nature

304-3

Habitats protected or restored

Information not available for 2023

304-4

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

Indicator considered not material

306-1

Waste generation and significant waste-related impacts

Environmental information

Information partially not available

306-2

Management of significant waste-related impacts

Environmental information

Information partially not available

306-3

Waste generated

Environmental information

Information partially not available

306-4

Waste diverted from disposal

Environmental information

306-5

Waste directed to disposal

Environmental information

303-1

Interactions with water as a shared resource

Nature

Environmental information

303-2

Management of water discharge-related impacts

Nature

Information partially not available

303-3

Water withdrawal

Environmental information

Information partially not available

303-4

Water discharge

Environmental information

Information partially not available

303-5

Water consumption

Environmental information

202-1

Ratios of standard entry level wage by gender compared to local minimum wage

Information not available for 2023

406-1

Incidents of discrimination and corrective actions taken

Business Ethics

Detailed information is not provided for privacy reasons

408-1

Operations and suppliers at significant risk for incidents of child labor

People

Human rights and fair remuneration

Supplier engagement

Additional information will be included in a separate report

409-1

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

Human rights and fair remuneration

Supplier engagement

Additional information will be included in a separate report

403-1

Occupational health and safety management system

Safety, Health & Well-being

Our approach to Risk Management

dsm-firmenich has legacy health and safety management systems in place. Until these are replaced with new Group management systems, information on these is not available

403-2

Hazard identification, risk assessment, and incident investigation

Other important risks

Safety, Health & Well-being

403-3

Occupational health services

Safety, Health & Well-being

403-4

Worker participation, consultation, and communication on occupational health and safety

Safety, Health & Well-being

403-5

Worker training on occupational health and safety

Business Ethics

Safety, Health & Well-being

403-6

Promotion of worker health

Safety, Health & Well-being

403-7

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

Safety, Health & Well-being

403-8

Workers covered by an occupational health and safety management system

Social information

403-9

Work-related injuries

Safety, Health & Well-being

Other important risks

Information partially not available

403-10

Work-related ill health

Safety, Health & Well-being

Other important risks

Information partially not available

203-1

Infrastructure investments and services supported

Partnerships

Information partially not available

203-2

Significant indirect economic impacts

Partnerships

Taxation paper

413-1

Operations with local community engagement, impact assessments, and development programs

Community engagement

Information partially not available

413-2

Operations with significant actual and potential negative impacts on local communities

Community engagement

Information partially not available

401-1

New employee hires and employee turnover

Social information

Information partially not available

401-2

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

Information not available for 2023

401-3

Parental leave

Information not available for 2023

402-1

Minimum notice periods regarding operational changes

Creating our new organization

Information not available for 2023

404-1

Average hours of training per year per employee

People engagement and development

Breakdown of training hours is not considered material for our management of training

404-2

Programs for upgrading employee skills and transition assistance programs

People engagement and development

Information partially not available

404-3

Percentage of employees receiving regular performance and career development reviews

People engagement and development

Breakdown of reviews is not considered material for our management of training

202-2

Proportion of senior management hired from the local community

People engagement and development

dsm-firmenich measures the ethnic diversity of our Global Management Team, rather than the proportion hired from the local community, as this is more material to our approach on Diversity, equity & inclusion

405-1

Diversity of governance bodies and employees

Social information

Board of Directors

Executive Committee

405-2

Ratio of basic salary and remuneration of women to men

Information not available for 2023

416-1

Assessment of the health and safety impacts of product and service categories

Our guiding principles

Impact measurement and reporting

Information partially not available

416-2

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

Our guiding principles

Information partially not available

204-1

Proportion of spending on local suppliers

Information not available for 2023

308-1

New suppliers that were screened using environmental criteria

Supplier engagement

308-2

Negative environmental impacts in the supply chain and actions taken

Supplier engagement

Information partially not available

414-1

New suppliers that were screened using social criteria

Supplier engagement

414-2

Negative social impacts in the supply chain and actions taken

Human rights and fair remuneration

Supplier engagement

Information partially not available

201-1

Direct economic value generated and distributed

Value creation model

205-1

Operations assessed for risks related to corruption

Business Ethics

Our approach to Risk Management

205-2

Communication and training about anti-corruption policies and procedures

Business Ethics

Information partially not available

205-3

Confirmed incidents of corruption and actions taken

Business Ethics

206-1

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

Business Ethics

Material risks and uncertainties

Note 22 of the Condolidated financial statements

207-1

Approach to tax

Taxation paper

207-2

Tax governance, control, and risk management

Taxation paper

207-3

Stakeholder engagement and management of concerns related to tax

Taxation paper

207-4

Country-by-country reporting

Note 4 of the Condolidated financial statements

Taxation paper

407-1

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

Business Ethics

415-1

Political contributions

Information not available for 2023

418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

No breaches have been reported