The Sustainability Statements have been structured using the topics of a selection of the topical standards of the European Sustainability Reporting Standards (ESRS), however, they are not reported according to the ESRS Disclosure Requirements. We have actively participated in various consultations and engagements regarding the ESRS and collaborated on consultation feedback through groups such as the Dutch Accounting Standards Board (‘Raad van de Jaarverslaggeving’) since the first drafts were published in early 2022.
In 2023, dsm-firmenich performed a detailed gap assessment against the Disclosure Requirements of the ESRS to prepare ourselves for the legislation. The gap assessment indicated that we are aligned with a substantial part of the ESRS that are in our reporting scope. Through closing reporting gaps over 2024, we aim to achieve full compliance, taking into account the phase-in requirements.