GRI Box

The GRI box shows all relevant indicators on this specific page.

To the complete GRI and Global Compact Index

Universal Standards

Universal Standards		Link Page	Comment	Global Compact Principles	SDG
Organizational profile
GRI 102-1	Name of the organization	The BASF Group19–22
GRI 102-2	Activities, brands, products, and services	The BASF Group19–22 Integration of Sustainability: Steering of product portfolio based on sustainability performance38–39		7
GRI 102-3	Location of headquarters	About This Report: Data6 The BASF Group: Sites and Verbund21
GRI 102-4	Location of operations	The BASF Group: Sites and Verbund21
GRI 102-5	Ownership and legal form	BASF on the Capital Market: Graphic: Shareholder structure13 The BASF Group: Corporate legal structure22
GRI 102-6	Markets served	The BASF Group: Procurement and sales markets22
GRI 102-7	Scale of the organization	The BASF Group19–22 Employees: Number of employees126–127 Consolidated Financial Statements: Statement of Income194
GRI 102-8	Information on employees and other workers	Employees: Number of employees126–127 Graphic: BASF Group employees by region126	At BASF SE, we only deploy relatively few staff from employment agencies (compared with the number of our own employees). We only work together with counterparties that are bound by collective agreements.	6	8
GRI 102-9	Supply chain	Supplier management: Worldwide procurement102	The Procurement competence center supports BASF’s business units in developing sustainable solutions so they can stand out from the competition in addressing market-specific requirements.
GRI 102-10	Significant changes to the organization and its supply chain	The BASF Group: Organization of the BASF Group in 201919–20 Organizational realignment as of January 1, 202020–21 Employees: Number of employees126–127
GRI 102-11	Precautionary Principle or approach	Integration of Sustainability: Strategy36–37 Responsible Care Management System108 Safety in production: Introduction109 Global safety initiative109 Occupational safety109 Process safety110–111 Emergency response, corporate security and cybersecurity111–112 Product stewardship: Strategy113 Global chemicals regulations113 Transportation and storage: Strategy115 Accident prevention and emergency response115
GRI 102-12	External initiatives	Our Strategy: Corporate Strategy: Global standards29 Integration of Sustainability: Stakeholder engagement39–40 Responsibility for human rights40 Supplier management: Training and partnerships103 Evaluating our suppliers103 Raw Materials: Mineral raw materials107 Energy and climate protection: Strategy116–117 Employees: Global labor and social standards131–132 Compliance: Monitoring adherence to our compliance principles158	Overview of networks in which BASF is active: https://www.basf.com/global/en/who-we-are/sustainability/responsible-partnering/networks.html
GRI 102-13	Membership of associations	Safety in production: Process safety110–111 Transportation and storage: Activities in external networks115 Compliance: Monitoring adherence to our compliance principles158
Strategy
GRI 102-14	Statement from senior decision-maker	Letter from the Chairman of the Board of Executive Directors8–10
GRI 102-15	Key impacts, risks, and opportunities	Integration of Sustainability: Materiality analysis box36 Forecast: Opportunities and Risks139–147
Ethics and Integrity
GRI 102-16	Values, principles, standards, and norms of behavior	Our Strategy: Corporate Strategy24–29 Customer Orientation25–26 Our strategic action areas28–29 Global standards29 The BASF brand29 Integration of Sustainability: Strategy36–37 Employees: What we expect from our leaders127 Inclusion of diversity128–129 International labor and social standards131–132 Compliance: Graphic: BASF’s Code of Conduct157	All employees receive training on our Code of Conduct upon joining the company. They are obligated to attend refresher training every three years. In addition, all leaders and employees not covered by collective agreements confirm their adherence to our Code of Conduct every year. Governance body members are familiar with our Code of Conduct.	10	16
GRI 102-17	Mechanisms for advice and concerns about ethics	Our Strategy: Corporate Strategy: Global standards29 Integration of Sustainability: Strategy36–37 Responsibility for human rights40–41 Compliance: Monitoring adherence to our compliance principles158		10	16
Governance
GRI 102-18	Governance structure	Integration of Sustainability: Strategy36–37
GRI 102-19	Delegating authority	Integration of Sustainability: Strategy36–37
GRI 102-20	Executive-level responsibility for economic, environmental, and social topics	Integration of Sustainability: Strategy36–37
GRI 102-21	Consulting stakeholders on economic, environmental, and social topics	Our Strategy: Corporate Strategy: Global standards29 Integration of Sustainability: Strategy36–37 Stakeholder engagement39–40 Employees: Employee engagement127			16
GRI 102-22	Composition of the highest governance body and its committees	Management and Supervisory Boards: Board of Executive Directors159 Supervisory Board160–161			5, 16
GRI 102-23	Chair of the highest governance body	Management and Supervisory Boards: Board of Executive Directors159 Supervisory Board160–161			16
GRI 102-24	Nominating and selecting the highest governance body	Corporate Governance Report: Graphic: Two-tier management system of BASF SE150 Supervision of company management by the Supervisory Board151 Competence profile, diversity concept and objectives for the composition of the Supervisory Board152–153			5, 16
GRI 102-25	Conflicts of interest	Corporate Governance Report: Direction and management by the Board of Executive Directors149–150 Graphic: Two-tier management system of BASF SE150 Supervision of company management by the Supervisory Board151			16
GRI 102-26	Role of highest governance body in setting purpose, values, and strategy	Integration of Sustainability: Strategy36–37
GRI 102-27	Collective knowledge of highest governance body	Integration of Sustainability: Strategy36–37			4
GRI 102-28	Evaluating the highest governance body’s performance	Corporate Governance Report: Graphic: Two-tier management system of BASF SE150 Supervision of company management by the Supervisory Board151 Compensation Report162–175
GRI 102-29	Identifying and managing economic, environmental, and social impacts	Integration of Sustainability: Strategy36–37 Harnessing business opportunities and measuring value added by sustainability37–38 Steering of product portfolio based on sustainability performance38–39	Our strategic evaluation process to define new focus topics along the value chain was discussed by the Corporate Sustainability Board, the Stakeholder Advisory Panel as well as by the Board of Executive Directors, among other bodies. The Board of Executive Directors resolved on the further course of action. AEPW website: https://www.basf.com/global/en/who-we-are/sustainability/we-produce-safely-and-efficiently/resources-and-ecosystems/engagement-against-plastic-waste/Alliance-to-end-plastic-waste.html		16
GRI 102-30	Effectiveness of risk management processes	Forecast: Opportunities and Risks139–147 Corporate Governance Report: Direction and management by the Board of Executive Directors149–150 Supervision of company management by the Supervisory Board151
GRI 102-31	Review of economic, environmental, and social topics	Integration of Sustainability: Strategy36–37	As a rule, the Corporate Sustainability Board meets quarterly.
GRI 102-32	Highest governance body’s role in sustainability reporting		The report is discussed and released in a reading by the entire Board of Executive Directors. The Supervisory Board approves the Report and thus the Nonfinancial Statement as part of the accounts meeting.
GRI 102-33	Communicating critical concerns	Employees: Employee engagement127	Sustainability is integrated into our major decision-making processes. The Board of Executive Directors is informed as part of standard processes.
GRI 102-34	Nature and total number of critical concerns		This information is confidential.
GRI 102-35	Remuneration policies	Compensation Report162–175
GRI 102-36	Process for determining remuneration	Compensation Report162–175
GRI 102-37	Stakeholders’ involvement in remuneration	Employees: Dialog with employee representatives131	Due to the heterogenous nature of legal requirements around the world, this dialog is implemented in accordance with the statutory framework by the countries and companies responsible in each case.		16
GRI 102-38	Annual total compensation ratio		Fair compensation is an important topic for BASF. This includes aspects of internal (distribution) equity and socially acceptable minimum compensation. Our compensation is based on three principles: function, market and performance orientation. Furthermore, it is important to us that minimum standards for compensation are complied with and, where possible, exceeded. BASF regularly monitors compliance with minimum standards around the world. However, BASF does not consider the compensation indicators required by GRI 102-38 and GRI 102-39 to be a meaningful assessment of the fairness of compensation structures.
GRI 102-39	Percentage increase in annual total compensation ratio		Fair compensation is an important topic for BASF. This includes aspects of internal (distribution) equity and socially acceptable minimum compensation. Our compensation is based on three principles: function, market and performance orientation. Furthermore, it is important to us that minimum standards for compensation are complied with and, where possible, exceeded. BASF regularly monitors compliance with minimum standards around the world. However, BASF does not consider the compensation indicators required by GRI 102-38 and GRI 102-39 to be a meaningful assessment of the fairness of compensation structures.
Stakeholder engagement
GRI 102-40	List of stakeholder groups	Integration of Sustainability: Stakeholder engagement39–40
GRI 102-41	Collective bargaining agreements	Employees: Global labor and social standards131–132	BASF monitors the national law of all of the countries in which it operates as part of a global management process and evaluates compliance with the International Labor Standards (ILSS), including freedom of association.	3	8
GRI 102-42	Identifying and selecting stakeholders	Integration of Sustainability: Stakeholder engagement39–40	We have defined persons responsible for dialog with individual stakeholder groups. They engage in constructive dialog with the stakeholders relevant to BASF (for example between employee and employer representatives, between business units and customers, dialog with politicians, investors, journalists and other societal stakeholders).
GRI 102-43	Approach to stakeholder engagement	Strategy, Customer Orientation: Customer focus and customer industry orientation25–26 Integration of Sustainability: Strategy36–37 Stakeholder engagement39–40 Employees: Employee engagement127 Dialog with employee representatives131	Due to the heterogeneity of our customer sectors and thus their different demands, there is no uniform customer satisfaction survey for the entire BASF Group. Customer satisfaction data is collected in a decentralized manner.
GRI 102-44	Key topics and concerns raised	Strategy, Customer Orientation: Customer focus and customer industry orientation25–26 Integration of Sustainability: Stakeholder engagement39–40 Supplier management: Audit results103–104 Employees: Employee engagement127 Dialog with employee representatives131
Reporting practice
GRI 102-45	Entities included in the consolidated financial statements	About This Report: Data6 The BASF Group: Sites and Verbund21
GRI 102-46	Defining report content and topic Boundaries Topic boundaries	About This Report: Integrated reporting5 Integration of Sustainability: Materiality analysis box36
GRI 102-47	List of material topics	Integration of Sustainability: Strategy36–37 https://www.basf.com/global/en/who-we-are/sustainability/management-goals-and-dialog/management/topics.html
GRI 102-48	Restatements of information	Investments, acquisitions and divestitures42–43 Integration of Sustainability: Steering of product portfolio based on sustainability performance38–39 Energy and climate: Carbon management as a climate protection tool121–122 Air and soil123
GRI 102-49	Changes in reporting	About This Report5–6	Any significant changes to reporting on individual topics are explained in the relevant section.
GRI 102-50	Reporting period	About This Report: Data6
GRI 102-51	Date of most recent report	About This Report: Data6
GRI 102-52	Reporting cycle	About This Report: Data6
GRI 102-53	Contact point for questions regarding the report	Back cover
GRI 102-54	Claims of reporting in accordance with the GRI Standards	About This Report: Content and structure5–6
GRI 102-55	GRI content index	GRI and Global Compact Index	http://report.basf.com/2019/de/overviews/gri-and-global-compact-index.html
GRI 102-56	External assurance	About This Report: Content and structure5–6 External audit and evaluation6

GRI and Global Compact Index: Universal Standards

Topic-Specific Standards

Universal Standards		Link Page	Comment	Global Compact Principles	SDG
Economic
GRI 201: Economic Performance
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	The BASF Group19–22 Value-Based Management30 Corporate Strategy: Customer Orientation25–26 Employees126–132 Energy and climate protection116–122		7,8,9
GRI 103-2	Management Approach: The management approach and its components	The BASF Group19–22 Value-Based Management30 Corporate Strategy: Customer Orientation25–26 Employees126–132 Energy and climate protection116–122			1
GRI 103-3	Management Approach: Evaluation of the management approach	The BASF Group19–22 Value-Based Management30 Corporate Strategy: Customer Orientation25–26 Employees126–132 Energy and climate protection116–122
GRI 201-1	Direct economic value generated and distributed	Employees: Competition for talent129 Personnel expenses130–131 Table: BASF Group personnel expenses131	Graphic: Value added../pics/img/value_added_2019.jpg		2, 5, 7, 8, 9
GRI 201-2	Financial implications and other risks and opportunities due to climate change	Transportation and storage: Securing raw materials supply via the Rhine River115 Energy and climate protection: Strategy116–117 Opportunities and Risks: Short-term risks142–144 Opportunities and Risks: Sustainability147	We report comprehensively on the results in the CPD climate protection questionnaire.	7	13
GRI 201-3	Defined benefit plan obligations and other retirement plans	The BASF Group’s Business Year: Net Assets 52-5352–53 Financial Position 54-5754–57 Employees: Personnel expenses, Table: BASF Group personnel expenses 131131 Consolidated Financial Statements: Independent Auditor’s Report 187-193187–193 Consolidated Financial Statements: Balance Sheet for the BASF Group 197-198197–198 Consolidated Financial Statements: Notes: Other comprehensive income: Accounting policies 252252 Consolidated Financial Statements: Notes: Provisions for pensions and similar obligations 253-258253–258
GRI 201-4	Financial assistance received from government		As well as numerous other factors, potential government incentive mechanisms are also evaluated and considered in the decision as part of site/investment analyses. No public institutions hold any major shares in BASF. BASF is involved in research projects that are also supported by the government.
GRI 202: Market Presence
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	The BASF Group19–22 Employees126–132
GRI 103-2	Management Approach: The management approach and its components	The BASF Group19–22 Employees126–132
GRI 103-3	Management Approach: Evaluation of the management approach	The BASF Group19–22 Employees126–132
GRI 202-1	Ratios of standard entry level wage by gender compared to local minimum wage		The indicator is not industry-relevant. As an employer in the chemical industry, BASF typically recruits highly qualified employees. Their compensation is based on objective criteria worldwide, especially the employee’s position, their individual performance and BASF's success.	6	1, 5, 8
GRI 202-2	Proportion of senior management hired from the local community		As a globally operating company, BASF strives for further internationalization among its senior executives and aims to more systematically recruit across different countries and sites.	6	8
GRI 203: Indirect Economic Impacts
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	The BASF Group19–22 Integration of Sustainability36 Employees126–132
GRI 103-2	Management Approach: The management approach and its components	The BASF Group19–22 Integration of Sustainability36 Employees126–132
GRI 103-3	Management Approach: Evaluation of the management approach	The BASF Group19–22 Integration of Sustainability36 Employees126–132
GRI 203-1	Infrastructure investments and services supported	Our Strategy: Corporate Strategy:24–29 Integration of Sustainability: Social commitment Graphic: BASF Group donations, sponsorship and own projects in 201941 Employees: Competition for talent129	Graphic: Value added../pics/img/value_added_2019.jpg		2, 5, 7, 9, 11
GRI 203-2	Significant indirect economic impacts	Integration of Sustainability: Strategy36–37 Harnessing business opportunities and measuring value added by sustainability37–38 Raw Materials: Mineral raw materials107 Employees: Competition for talent129			1, 2, 3, 8, 10, 17
GRI 204: Procurement Practices
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Supplier management102–104
GRI 103-2	Management Approach: The management approach and its components	Supplier management102–104
GRI 103-3	Management Approach: Evaluation of the management approach	Supplier management102–104
GRI 204-1	Proportion of spending on local suppliers	Supplier management: Worldwide procurement102	BASF does not have any specific guidelines for local procurement. In order to ensure local supply security, raw materials must be purchased where they are available around the globe. Local providers of technical goods and services often have competitive advantages due to their location. “Local” means that we purchase from suppliers that are located in the same region as the procuring Group company (as per BASF definition). Around 90% of goods and services are locally sourced.		12
GRI 205: Anti-corruption
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Compliance157–158
GRI 103-2	Management Approach: The management approach and its components	Compliance157–158
GRI 103-3	Management Approach: Evaluation of the management approach	Compliance157–158
GRI 205-1	Operations assessed for risks related to corruption	Compliance: Monitoring adherence to our compliance principles158	Due to BASF's matrix structure, the number of the audited business sites is not a steering-relevant indicator. Group companies, which include several sites and business areas, are audited as part of compliance audits. Cross-business topics are also audited (e.g. donations and sponsorship). Our corporate audits focus on compliance issues. 20-25% of all audits performed under the risk-based annual audit plan are compliance audits. In addition, ad hoc audits are performed if there are grounds for suspicion. This regular auditing is an essential part of ensuring compliance worldwide in our business processes and identifying weaknesses or non-compliant behavior to derive appropriate measures. Various compliance risks, e.g. risks related to corruption, are audited as part of our compliance audits. Which compliance risks are the focus of an audit is determined based on materiality, which can also be derived from the risk assessments of each country and business area. Consequently, BASF does not report on the number of audits solely related to corruption.	10	16
GRI 205-2	Communication and training about anti-corruption policies	Compliance: Compliance Program and Code of Conduct157 Monitoring adherence to our compliance principles158	All employees receive training on our Code of Conduct upon joining the company. They are obligated to attend refresher training every three years. Target group-specific training is also offered. For instance, all newly appointed senior executives receive scenario-based training on various relevant compliance risks. In addition, all leaders and employees not covered by collective agreements confirm their adherence to our Code of Conduct every year. Governance body members are familiar with our Code of Conduct. The entire Board of Executive Directors of BASF SE is contractually obligated to adhere to our Code of Conduct. Contractors of BASF are also informed about our requirements. All important business partners, especially our suppliers and sales partners, are informed about our compliance principles and must adhere to these. Based on the global guideline "Business Partner Due Diligence" introduced in 2015, all of our sales partners are audited for potential compliance risks.	10	16
GRI 205-3	Confirmed incidents of corruption and actions taken	Compliance: Monitoring adherence to our compliance principles158	Compliance and responsible, forward-looking conduct are of central significance for BASF. According to our risk-based evaluation, we do not consider corruption a significant compliance risk. We operate almost exclusively in the B2B sector and, in particular, do not participate in competitive bidding, for example for major projects. If individual cases of corruption are uncovered, these generally relate to passive corruption to the detriment of our company. Consequently, BASF does not report on cases of corruption unless they are considered material.	10	16
GRI 206: Anti-competitive Behavior 2016
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Compliance: Compliance Program and Code of Conduct157
GRI 103-2	Management Approach: The management approach and its components	Compliance: Compliance Program and Code of Conduct157
GRI 103-3	Management Approach: Evaluation of the management approach	Compliance: Compliance Program and Code of Conduct157
GRI 206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Consolidated Financial Statements: Notes: Risks from litigation and claims265–266	Any risks from litigation or claims are disclosed in the Notes to the Consolidated Financial Statements.		16
GRI 301: Materials
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	The BASF Group: Sites and Verbund21 Raw Materials105–107 Energy and climate protection116–122
GRI 103-2	Management Approach: The management approach and its components	The BASF Group: Sites and Verbund21 Raw Materials105–107 Energy and climate protection116–122
GRI 103-3	Management Approach: Evaluation of the management approach	The BASF Group: Sites and Verbund21 Raw Materials105–107 Energy and climate protection116–122
GRI 301-1	Materials used by weight or volume	Raw Materials: Strategy105	Due to the heterogeneity of our procurement portfolio, such an indicator (weight or volume) does not represent steering-relevant information.	7, 8	8, 12
GRI 301-2	Recycled input materials used	Raw Materials: Box: ChemCycling project105 Renewable resources105–107	The percentage figure is not reported for reasons of immateriality.	8	8, 12
GRI 301-3	Reclaimed products and their packaging materials		This indicator is not relevant to BASF’s product portfolio since most products are sold in bulk. The relevant legal regulations apply to the packaging used. In addition to the dual system for returning packaging for domestic goods, in Germany, for example, we organize the return and recycling of individual components of industrial and commercial packaging (plastics, steel, etc.) by recycling companies. We aim to offer our customers efficient disposal methods that are carried out professionally and responsibly for all packaging used. This is why we provide information about e.g. the companies that are available for returning and recycling industrial packaging.		8, 12
GRI 302: Energy
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Energy and climate protection: Strategy116–117
GRI 103-2	Management Approach: The management approach and its components	Energy and climate protection: Strategy116–117
GRI 103-3	Management Approach: Evaluation of the management approach	Energy and climate protection: Strategy116–117
GRI 302-1	Energy consumption within the organization	Energy and climate protection: Graphic: Energy supply of the BASF Group 2019118	Each site worldwide reports on environmental protection, safety, security and health protection in accordance with the reporting requirements defined in the Responsible Care Management System. The use of fuels from renewable sources (biomass) does not currently represent a material share of total fuel consumption and is therefore not disclosed separately. However, the resulting CO₂ emissions are reported separately in the greenhouse gas footprint. Cooling consumption is not presented separately. This is largely generated internally. The required energy demand is included in the figures for the Group. Cooling water demand is taken into account in water use. Sold energy is included in the energy footprint; separate disclosure is not considered necessary.	7, 8	7, 12, 13
GRI 302-2	Energy consumption outside of the organization	Energy and climate: Strategy116 Carbon footprint and climate protection products119–120		8	7, 8, 12, 13
GRI 302-3	Energy intensity	Energy and climate protection: Table: Additional key indicators for energy and climate protection in BASF operations119	See GRI 302-1 – Calculation of energy efficiency	8	12, 13
GRI 302-4	Reduction of energy consumption	Energy and climate protection: Global goals and measures117–118 Energy supply and efficiency119	See GRI 302-1 – Calculation of energy efficiency	8, 9	8, 12, 13
GRI 302-5	Reductions in energy requirements of products and services	Energy and climate protection: Global goals and measures117–118 Carbon footprint and climate protection products119–120		8, 9	8, 12, 13
GRI 303: Water and Effluents
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Water124–125
GRI 103-2	Management Approach: The management approach and its components	Water124–125
GRI 103-3	Management Approach: Evaluation of the management approach	Water124–125
GRI 303-1 2016	Water withdrawal by source	Water: Graphic: Water in the BASF Group 2019125
GRI 303-2 2016	Water sources significantly affected by withdrawal of water	Water: Graphic: Water in the BASF Group 2019125 Responsible Care Management System108
GRI 303-3 2016	Water recycled and reused	Water: Graphic: Water stress areas around the world124 Water in the BASF Group 2019125, Responsible Care Management System108
GRI 303-5 2018	Water consumption	Water: Water footprint124 Graphic: Water stress areas around the world125, Responsible Care Management System108	Standards, methods and assumptions are defined in the reporting requirements in the Responsible Care Management System and in the methodology paper.
GRI 304: Biodiversity
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Raw Materials105–107
GRI 103-2	Management Approach: The management approach and its components	Raw Materials105–107
GRI 103-3	Management Approach: Evaluation of the management approach	Raw Materials105–107
GRI 304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas		In the case of changes to the site portfolio due e.g. to investments or acquisitions, we review the potential impacts as part of the standardized evaluation process.
GRI 304-2	Significant impacts of activities, products, and services on biodiversity		In the case of changes to the site portfolio due e.g. to investments or acquisitions, we review the potential impacts as part of the standardized evaluation process.
GRI 304-3	Habitats protected or restored	Raw Materials: Renewable resources105–107 Integration of Sustainability: Materiality analysis box36 Harnessing business opportunities and measuring value added by sustainability37–38 Business Review by Segment – Agricultural Solutions91–96		8	6, 14, 15
GRI 304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations		In the case of changes to the site portfolio due e.g. to investments or acquisitions, we review the potential impacts as part of the standardized evaluation process.	8
GRI 305: Emissions
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Responsible Care Management System108 Energy and climate protection: Introduction, Strategy116–117 Energy and climate protection: Carbon management as a climate protection tool121–122
GRI 103-2	Management Approach: The management approach and its components	Responsible Care Management System108 Energy and climate protection: Introduction, Strategy116–117 Energy and climate protection: Carbon management as a climate protection tool121–122
GRI 103-3	Management Approach: Evaluation of the management approach	Responsible Care Management System108 Energy and climate protection: Introduction, Strategy116–117 Energy and climate protection: Carbon management as a climate protection tool121–122
GRI 305-1	Direct (Scope 1) GHG emissions	About This Report5–6 Energy and climate protection: Strategy116 Table: BASF Group’s greenhouse gas emissions according to the Greenhouse Gas Protocol117 Graphic: Greenhouse gas emissions along the BASF value chain in 2019120 Additional key indicators for energy and climate protection in BASF operations119		7, 8	3, 12, 13, 14, 15
GRI 305-2	Energy indirect (Scope 2) GHG emissions	Energy and climate protection: Table: BASF Group’s greenhouse gas emissions according to the Greenhouse Gas Protocol117 Graphic: Greenhouse gas emissions along the BASF value chain in 2019120		7, 8	3, 12, 13, 14, 15
GRI 305-3	Other indirect (Scope 3) GHG emissions	Energy and climate protection: Graphic: Greenhouse gas emissions along the BASF value chain in 2019120		7, 8	3, 12, 13, 14, 15
GRI 305-4	GHG emissions intensity	Energy and climate protection: Graphic: Specific greenhouse gas emissions from BASF operations118 Table: Additional key indicators for energy and climate protection in BASF operations119		8	3, 12, 13, 14, 15
GRI 305-5	Reduction of GHG emissions	Energy and climate protection: Global goals and measures117–118 Carbon footprint and climate protection products119–120 Carbon management as a climate protection tool: Graphic: Development of carbon emissions in the BASF Group121		8, 9	3, 12, 13, 14, 15
GRI 305-6	Emissions of ozone-depleting substances (ODS)	Air and soil: Emissions to air123	Calculation based on the substances described in the reporting requirements (based on the Montreal Protocol).	7, 8	3, 12, 13
GRI 305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Air and soil: Table: Emissions to air123	Calculation based on the methods described in the reporting requirements and includes CO, NO_X, SO_X, NMVOCs, PM, NH₃ and other inorganic substances.	7, 8	3, 12, 13, 14, 15
GRI 306: Effluents and Waste
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Responsible Care Management System108 Transportation and storage115 Air and soil: Management of waste and contaminated sites123 Water: Strategy124
GRI 103-2	Management Approach: The management approach and its components	Responsible Care Management System108 Transportation and storage115 Air and soil: Management of waste and contaminated sites123 Water: Strategy124
GRI 103-3	Management Approach: Evaluation of the management approach	Responsible Care Management System108 Transportation and storage115 Air and soil: Management of waste and contaminated sites123 Water: Strategy124
GRI 306-1	Water discharge by quality and destination	Water: Emissions to water125 Graphic: Water in the BASF Group 2019125		8	3, 6, 12, 14
GRI 306-2	Waste by type and disposal method	Air and soil: Management of waste and contaminated sites123 Table: Waste generation in the BASF Group123		8	3, 6, 12
GRI 306-3	Significant spills	Transportation and storage: Transportation incidents115	In 2019, we recorded 3 transportation incidents with product spillage of more than 200 kilograms of dangerous goods outside the perimeters of BASF sites. None of these transportation incidents had a substantial impact on the environment. Emissions incidents from production are recorded and included in the Process Safety Incidents KPI in the “Production” chapter.	8, 9	3, 6, 9, 11, 12, 13, 14, 15
GRI 306-4	Transport of hazardous waste	Air and soil: Management of waste and contaminated sites123 Table: Waste generation in the BASF Group123	We ensure waste is disposed of properly. Either we dispose of hazardous waste ourselves or hire external service providers. We regularly audit these service providers; we therefore do not report on this indicator.	8	3, 6, 12
GRI 306-5	Water bodies affected by water discharges and/or runoff	Water: Global goal and measures124–125	No significant impact on biodiversity has been identified at sites that have implemented sustainable water management according to the EWS standard.	8	3, 6, 12, 14
GRI 307: Environmental Compliance
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Responsible Care Management System108
GRI 103-2	Management Approach: The management approach and its components	Responsible Care Management System108
GRI 103-3	Management Approach: Evaluation of the management approach	Responsible Care Management System108
GRI 307-1	Non-compliance with environmental laws and regulations	Consolidated Financial Statements: Notes: Risks from litigation and claims265–266	Any risks from litigation or claims are disclosed in the Notes to the Consolidated Financial Statements.	8	16
GRI 308: Supplier Environmental Assessment
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Supplier management102–104
GRI 103-2	Management Approach: The management approach and its components	Supplier management102–104
GRI 103-3	Management Approach: Evaluation of the management approach	Supplier management102–104
GRI 308-1	New suppliers that were screened using environmental criteria	Supplier management: What we expect from our suppliers102–103 Evaluating our suppliers103	The requirements for our suppliers are defined in our Supplier Code of Conduct. Our suppliers must commit to complying with these requirements in the areas of environmental protection, human rights, labor and social standards, as well as fighting discrimination and corruption. Only then are companies accepted as new suppliers. In 2019, 1,596 suppliers of technical goods, services and investment goods committed to these values in our newly launched registration portal. We specifically ask raw material suppliers to commit to our Supplier Code of Conduct.
GRI 308-2	Negative environmental impacts in the supply chain and actions taken	Supplier management: What we expect from our suppliers102–103 Evaluating our suppliers103 Audit results103–104 Raw Materials: Renewable resources105–107	No business relationships with suppliers were terminated due to severe deficiencies in the areas of environmental protection, safety, security and health protection. 326 suppliers were asked for improvements in these areas, representing around 53% of all suppliers audited in 2019.
Social
GRI 401: Employment
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Employees126–132
GRI 103-2	Management Approach: The management approach and its components	Employees126–132
GRI 103-3	Management Approach: Evaluation of the management approach	Employees126–132
GRI 401-1	New employee hires and employee turnover	Employees: Competition for talent129 Table: BASF Group new hires in 2019129	We report the total number of new hires and the early turnover rate (within the first three years), both by region since these are our internal steering-relevant indicators. New employees are hired based on qualification and suitability; age is irrelevant.	6	5, 8
GRI 401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Employees: Compensation and benefits130	We hire few temporary employees worldwide. All types of benefits that we provide in Germany are available to both full-time and part-time employees.		8
GRI 401-3	Parental leave	Employees: Balancing personal and professional life131	We provide a wide range of offerings to help employees balance personal and professional life (e.g. flexible working hours, part-time employment, "LuMit" and childcare), especially at our Verbund site in Ludwigshafen, Germany. These are important measures to promote the family role of women and men. We also create the conditions for employees to make use of their legal entitlement to parental leave. More detailed disclosures are not relevant to steering processes.	6	5, 8
GRI 402: Labor/Management Relations
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Employees126–132
GRI 103-2	Management Approach: The management approach and its components	Employees126–132
GRI 103-3	Management Approach: Evaluation of the management approach	Employees126–132
GRI 402-1	Minimum notice periods regarding operational changes	Employees: Dialog with employee representatives131	Compliance with national laws is a cornerstone of our business; in many cases, we exceed statutory requirements. We also adhere to the applicable notice periods based on national laws or local collective agreements.	3	8
GRI 403: Occupational Health and Safety
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Responsible Care Management System108 Safety in production: Introduction109 Strategy109
GRI 103-2	Management Approach: The management approach and its components	Responsible Care Management System108 Safety in production: Introduction109 Strategy109
GRI 103-3	Management Approach: Evaluation of the management approach	Responsible Care Management System108 Safety in production: Introduction109 Strategy109
GRI 403-1 2016	Workers representation in formal joint management–worker health and safety committees.	Responsible Care Management System108	BASF monitors the national law of all the countries in which it operates as part of a global management process and evaluates compliance with the International Labor Standards (ILSS).		8
GRI 403-2 2016	Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	Safety in production: Occupational safety109–110	Lost working days and the absence rate are not steering-relevant indicators to evaluate occupational safety performance since these parameters can only be partially influenced by BASF due to, for example, regional laws. We do not differentiate between individual employee categories (e.g. gender) due to reasons of non-discrimination.		3, 8
GRI 403-3 2016	Workers with high incidence or high risk of diseases related to their occupation	Safety in production: Health protection111	Health risks at the workplace are systematically assessed according to the legal requirements. If there is potential exposure to relevant substances, minimization measures are taken such as risk mitigation concepts, personal protective equipment, regular medical examinations and human biomonitoring. Cases of occupational diseases are regularly reported in a global database. There are no indications of a higher incidence of specific illnesses in connection with existing exposure.		3, 8
GRI 403-4 2016	Health and safety topics covered in formal agreements with trade unions	Responsible Care Management System108	BASF monitors the national law of all of the countries in which it operates as part of a global management process and evaluates compliance with the International Labor Standards (ILSS).		8
GRI 404: Training and Education
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Employees126–132
GRI 103-2	Management Approach: The management approach and its components	Employees126–132
GRI 103-3	Management Approach: Evaluation of the management approach	Employees126–132
GRI 404-1	Average hours of training per year per employee		In 2019, each employee spent an average of 1.9 days on further training. The relevant indicators are further training days, not hours. Training needs are determined as part of individual employee development, independent of age or gender. The uniform BASF Group-wide system for further development applies to all employees.	6	4, 5, 8
GRI 404-2	Programs for upgrading employee skills and transition assistance programs	Employees: What we expect from our leaders127 Box: Dialog and self-reflection with FEEDback&forward127 Inclusion of diversity128 Learning and development129–130			8
GRI 404-3	Percentage of employees receiving regular performance and career development reviews		The BASF Group has a uniform system in place for conducting employee dialogs that applies to all employees, regardless of gender and employee type.	6	5, 8
GRI 405: Diversity and Equal opportunity
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Employees126–132
GRI 103-2	Management Approach: The management approach and its components	Employees126–132
GRI 103-3	Management Approach: Evaluation of the management approach	Employees126–132
GRI 405-1	Diversity of governance bodies and employees	Employees: Graphic: BASF Group employee age structure128 Table: Leaders and professionals in the BASF Group129 Inclusion of diversity128–129	We live inclusion of diversity, so that all employees are part of our team. Therefore, a different indicator for minorities is not a steering-relevant parameter for us.	6	5, 8
GRI 405-2	Ratio of basic salary and remuneration of women to men		Representative evaluations for BASF SE have shown that there are no systematic differences between compensation of female and male employees in comparable roles and with comparable qualifications. A global evaluation is not conducted.	6	5, 8, 10
GRI 406: Non-discrimination
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Supplier management102–104 Employees126–132 Compliance157–158
GRI 103-2	Management Approach: The management approach and its components	Supplier management102–104 Employees126–132 Compliance157–158
GRI 103-3	Management Approach: Evaluation of the management approach	Supplier management102–104 Employees126–132 Compliance157–158
GRI 406-1	Incidents of discrimination and corrective actions taken	Integration of Sustainability: Responsibility for human rights40–41 Employees: Global labor and social standards131–132 Compliance: Monitoring adherence to our compliance principles158	Number of complaints and tip-offs received in 2019 on human rights: 228 (of which resolved in the reporting period: 195) Of these, pertaining to discrimination: 36 (resolved in the reporting period: 31) In all substantiated cases, countermeasures were taken on a case-by-case basis in line with the applicable legal and internal standards	6	5, 8, 16
GRI 407: Freedom of Association and Collective Bargaining
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Supplier management102–104 Employees126–132 Compliance157–158
GRI 103-2	Management Approach: The management approach and its components	Supplier management102–104 Employees126–132 Compliance157–158
GRI 103-3	Management Approach: Evaluation of the management approach	Supplier management102–104 Employees126–132 Compliance157–158
GRI 407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Supplier management: What we expect from our suppliers102–103 Audit results103–104 Employees: Global labor and social standards131–132	We did not identify any deficiencies in the areas of freedom of association and collective bargaining at our suppliers audited in 2019. However, further audits will be conducted at two suppliers due to lack of documentation. For employees, see the description of the management process under “Working at BASF: Global labor and social standards.”	3	8
GRI 408: Child Labor
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Supplier management102–104 Employees126–132 Compliance157–158
GRI 103-2	Management Approach: The management approach and its components	Supplier management102–104 Employees126–132 Compliance157–158
GRI 103-3	Management Approach: Evaluation of the management approach	Supplier management102–104 Employees126–132 Compliance157–158
GRI 408-1	Operations and supplier at significant risk for incidents	Supplier management: Audit results103–104 Employees: Global labor and social standards131–132		5	8, 16
GRI 409: Forced or Compulsory Labor
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Supplier management102–104 Employees126–132 Compliance157–158
GRI 103-2	Management Approach: The management approach and its components	Supplier management102–104 Employees126–132 Compliance157–158
GRI 103-3	Management Approach: Evaluation of the management approach	Supplier management102–104 Employees126–132 Compliance157–158
GRI 409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Supplier management: Audit results103–104 Employees: Global labor and social standards131–132		4	8
GRI 410: Security Practices
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Responsible Care Management System108 Safety in production: Introduction109 Strategy109
GRI 103-2	Management Approach: The management approach and its components	Responsible Care Management System108 Safety in production: Introduction109 Strategy109
GRI 103-3	Management Approach: Evaluation of the management approach	Responsible Care Management System108 Safety in production: Introduction109 Strategy109
GRI 410-1	Security personnel trained in human rights policies or procedures	Safety in production: Emergency response, corporate security and cybersecurity111–112		1	16
GRI 411: Rights of Indigenous Peoples
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Integration of Sustainability: Responsibility for human rights40–41
GRI 103-2	Management Approach: The management approach and its components	Integration of Sustainability: Responsibility for human rights40–41
GRI 103-3	Management Approach: Evaluation of the management approach	Integration of Sustainability: Responsibility for human rights40–41
GRI 411-1	Incidents of violations involving rights of indigenous peoples		Our internal grievance mechanisms have not identified any (potential) violation of rights of indigenous communities. We operate in countries with indigenous peoples, both in our supply chain and in our own operations. We take this into account in our investment activities.	1	2
GRI 412: Human Rights Assessment
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Integration of Sustainability: Responsibility for human rights40–41
GRI 103-2	Management Approach: The management approach and its components	Integration of Sustainability: Responsibility for human rights40–41
GRI 103-3	Management Approach: Evaluation of the management approach	Integration of Sustainability: Responsibility for human rights40–41
GRI 412-1	Operations that have been subject to human rights reviews or impact assessments	Integration of Sustainability: Strategy36–37 Responsibility for human rights40–41 Employees: Global labor and social standards131–132		1
GRI 412-2	Employee training on human rights policies or procedures	Integration of Sustainability: Responsibility for human rights40–41 Compliance: Compliance Program and Code of Conduct157	All employees receive training on our Code of Conduct upon joining the company. They are obligated to attend refresher training every three years. The relevant human rights topics are addressed in this training.	1
GRI 412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	Integration of Sustainability: Strategy36–37 Harnessing business opportunities and measuring value added by sustainability37–38 Responsibility for human rights40–41	The consideration of all three dimensions of sustainability is integrated into our standard processes for evaluating investment decisions in property, plant and equipment as well as in financial assets. Therefore, human rights aspects are also reviewed for all significant investment decisions.	2
GRI 413: Local Communities
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Integration of Sustainability36–41
GRI 103-2	Management Approach: The management approach and its components	Integration of Sustainability36–41
GRI 103-3	Management Approach: Evaluation of the management approach	Integration of Sustainability36–41
GRI 413-1	Operations with local community engagement, impact assessments, and development programs	Integration of Sustainability: Strategy36–37 Stakeholder engagement39–40 Responsibility for human rights40–41 Social commitment41 Raw Materials: Renewable resources105–107 Mineral raw materials107 Safety in production: Process safety110–111 Emergency response, corporate security and cybersecurity111–112 Employees: Global labor and social standards131–132	As a general rule, assessments are performed for all Group companies (as for labor and social standards) or as part of standardized evaluation processes for all material investment processes.	1
GRI 413-2	Operations with significant actual and potential negative impacts on local communities	Graphic: How We Create Value23 Integration of Sustainability: Harnessing business opportunities and measuring value added by sustainability37–38 Raw Materials: Renewable resources105–107 Mineral raw materials107 Safety in production: Process safety110–111		1	1, 2
GRI 414: Supplier Social Assessment
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Supplier management102–104
GRI 103-2	Management Approach: The management approach and its components	Supplier management102–104
GRI 103-3	Management Approach: Evaluation of the management approach	Supplier management102–104
GRI 414-1	New suppliers that were screened using social criteria	Supplier management: What we expect from our suppliers102–103 Evaluating our suppliers103 Audit results103–104	The requirements for our suppliers are defined in our Supplier Code of Conduct. Our suppliers must commit to complying with these requirements in the areas of environmental protection, human rights, labor and social standards, as well as fighting discrimination and corruption. Only then are companies accepted as new suppliers. Since 2019, 1,596 suppliers of technical goods, services and investment goods have committed to these values in our newly launched registration portal. We specifically ask raw material suppliers to commit to our Supplier Code of Conduct.
GRI 414-2	Negative social impacts in the supply chain and actions taken	Supplier management: What we expect from our suppliers102–103 Evaluating our suppliers103 Audit results103–104 Raw Materials: Renewable resources105–107 Mineral raw materials107	No business relationships with suppliers were terminated due to severe deficiencies in the areas of environmental protection, safety, security and health protection. 326 suppliers were asked for improvements in these areas, representing around 53% of all suppliers audited in 2019. We did not identify any deficiencies in the areas of freedom of association and collective bargaining at our suppliers. However, further audits will be conducted at two suppliers due to lack of documentation. No supplier relationships were terminated due to human rights reasons in 2019. 268 suppliers were asked for improvements in these areas, representing around 42% of all suppliers audited in 2019.
GRI 415: Public Policy
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Integration of Sustainability: Stakeholder engagement39–40
GRI 103-2	Management Approach: The management approach and its components	Integration of Sustainability: Stakeholder engagement39–40
GRI 103-3	Management Approach: Evaluation of the management approach	Integration of Sustainability: Stakeholder engagement39–40
GRI 415-1	Political contributions	Integration of Sustainability: Stakeholder engagement39–40	Focus areas of political campaigning and lobbying: https://www.basf.com/global/en/who-we-are/sustainability/management-goals-and-dialog/stakeholder-dialog/political-communication-and-advocacy.html Your position on these topics and any discrepancies between your lobbying position and your stated standards, goals and other public statements: https://www.basf.com/global/en/who-we-are/sustainability/management-goals-and-dialog/stakeholder-dialog/political-communication-and-advocacy/basf-point-of-view.html	10	16
GRI 416: Customer Health and Safety
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Product stewardship113–114
GRI 103-2	Management Approach: The management approach and its components	Product stewardship113–114
GRI 103-3	Management Approach: Evaluation of the management approach	Product stewardship113–114
GRI 416-1	Assessment of the health and safety impacts of product and service categories	Integration of Sustainability: Harnessing business opportunities and measuring value added by sustainability37–38 Steering of product portfolio based on sustainability performance38–39	As a producing company, we focus on the evaluation of our products (96.3% of the relevant portfolio has been evaluated here). Services are not relevant for a producing company.	7
GRI 416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Consolidated Financial Statements: Notes: Risks from litigation and claims265–266	Any risks from litigation or claims are disclosed in the Notes to the Consolidated Financial Statements.		16
GRI 417: Marketing and Labeling
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Product stewardship113–114
GRI 103-2	Management Approach: The management approach and its components	Product stewardship113–114
GRI 103-3	Management Approach: Evaluation of the management approach	Product stewardship113–114
GRI 417-1	Requirements for product and service information and labeling	Integration of Sustainability: Steering of product portfolio based on sustainability performance38–39 Product stewardship: Strategy113 Global chemicals regulations113		7	12, 16
GRI 417-2	Incidents of non-compliance concerning product and service information and labeling	Consolidated Financial Statements: Notes: Risks from litigation and claims265–266	Any risks from litigation or claims are disclosed in the Notes to the Consolidated Financial Statements.		16
GRI 417-3	Incidents of non-compliance concerning marketing communications		Not a key indicator as BASF mainly operates in the B2B sector. Any risks from litigation or claims are disclosed in the Notes to the Consolidated Financial Statements.
GRI 418: Customer Privacy
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary		Not a key indicator as BASF mainly operates in the B2B sector. Any risks from litigation or claims are disclosed in the Notes to the Consolidated Financial Statements.
GRI 103-2	Management Approach: The management approach and its components		Not a key indicator as BASF mainly operates in the B2B sector. Any risks from litigation or claims are disclosed in the Notes to the Consolidated Financial Statements.
GRI 103-3	Management Approach: Evaluation of the management approach		Not a key indicator as BASF mainly operates in the B2B sector. Any risks from litigation or claims are disclosed in the Notes to the Consolidated Financial Statements.
GRI 418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data		Not a key indicator as BASF mainly operates in the B2B sector. Any risks from litigation or claims are disclosed in the Notes to the Consolidated Financial Statements.		16
GRI 419: Socioeconomic Compliance
GRI 103-1	Management Approach: Explanation of the material topic and its Boundary	Compliance157–158
GRI 103-2	Management Approach: The management approach and its components	Compliance157–158
GRI 103-3	Management Approach: Evaluation of the management approach	Compliance157–158
GRI 419-1	Non-compliance with laws and regulations in the social and economic area	Consolidated Financial Statements: Notes: Risks from litigation and claims265–266	Any risks from litigation or claims are disclosed in the Notes to the Consolidated Financial Statements.		16

GRI and Global Compact Index: Topic-Specific Standards