Additional information

Assurance report on the sustainability performance information in the BASF Report 20121,2

To the Executive Board of BASF SE, Ludwigshafen am Rhein

We were engaged to provide assurance on the sustainability performance information in the “BASF Report 2012” for the business year 2012 (further ‘The Report’). The Executive Board of BASF SE is responsible for the appropriateness of the preparation and presentation of qualitative claims and the appropriateness of the determination and presentation of quantitative indicators on sustainability performance in The Report in accordance with the reporting criteria, including the identification of material issues. Our responsibility is to issue an assurance report on the sustainability performance information published in The Report.

The Report contains the Management’s Analysis, which is, together with the consolidated financial statements for the year ended December 31, 2012 subject to the statutory group audit.


Our assurance engagement was designed to provide limited assurance on whether the sustainability performance information for the following sections of The Report is presented fairly, in all material respects, in accordance with the reporting criteria: About this report, To our shareholders (BASF on the capital market), Our strategy (Corporate strategy; Goals), Sustainability, Innovation, Employees and Society (Employees; Social Commitment), The business year at BASF (Chemicals; Plastics; Performance Products; Functional Solutions; Agricultural Solutions; Oil & Gas), Responsibility along the value chain (Supply chain management; Raw materials; Responsible Care management system; Safety, security and health, Environment), Corporate Governance (Compliance) as well as Overviews (GRI and Global Compact Index).

Procedures performed to obtain a limited level of assurance are aimed at determining the plausibility of information and are less extensive than those for a reasonable level of assurance.

Reporting criteria and assurance standards

BASF SE applies the Sustainability Reporting Guidelines G3.1 of the Global Reporting Initiative, the Corporate Accounting and Reporting Standard (Scope 1 and 2) and the Corporate Value Chain (Scope 3) Standard of World Resources Institute/World Business Council for Sustainable Development as well as recommendations of the European Chemical Industry Council (CEFIC), supported by internal guidelines, as described in the section “About this report”, as reporting criteria.

BASF SE applies internally developed criteria for climate protection products and the related revenues and prevented emissions as well as for the Health Performance Index, as described in The Report, as reporting criteria. It is important to view the performance data in the context of these criteria.

We conducted our engagement in accordance with the International Standard for Assurance Engagements (ISAE) 3000: Assurance Engagements other than Audits or Reviews of Historical Financial Information, issued by the International Auditing and Assurance Standards Board. This standard requires, amongst others, that the assurance team possesses the specific knowledge, skills and professional competencies needed to provide assurance on sustainability information, and that we comply with the requirements of the Code of Ethics for Professional Accountants of the International Federation of Accountants to ensure our independence.

Work undertaken

Our procedures included:

  • Interviewing employees at Group level in order to gain an understanding of the process for determining material sustainability topics of BASF SE.
  • A risk analysis, including a media search, to identify relevant sustainability aspects for BASF SE in the reporting period.
  • Reviewing the suitability of internally developed reporting criteria.
  • Evaluation of the design and implementation of the systems and processes for the collection, processing and control of the sustainability performance information, including the consolidation of the data.
  • Interviews with relevant staff at Group level responsible for providing the data, carrying out internal control procedures and consolidating the data in The Report.
  • An analytical review of the data and trend explanations submitted by all sites for consolidation at Group level.
  • Visits to Hannibal (United States of America), Illertissen and Ludwigshafen (both Germany) as well as to the Division Wintershall in Kassel (Germany) to assess local data collection and reporting processes and the reliability of the reported data.
  • Interviews with relevant staff on Group level responsible for providing the information in the sections Sustainability, Innovation, Employees and society, Responsibility along the value chain and Corporate Governance.
  • Evaluating internal and external documentation, in particular related to the topics Sustainability management, strategy and goals, Product impacts, Innovation, and Human Rights, to determine whether the information is supported by sufficient evidence and presented in an accurate and balanced manner.
  • An evaluation of the overall presentation of the sustainability performance within the scope of our engagement.


Based on the procedures performed, as described above, nothing has come to our attention to indicate that the sustainability performance information in The Report is not, in all material respects, presented fairly in accordance with the reporting criteria.

Frankfurt am Main

February 20, 2013


Hans-Dieter Krauss

Simone Fischer

¹ Translation of the independent assurance report, authoritative in German language.
² Our engagement applies to the German version of the BASF Report 2012.

(PDF:) Download this Assurance Report including the BASF Report 2012    (248 pages, 9.0 MB)