GRI Box

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Universal Standards

Organizational Profile
Universal Standards		Link Page	Comment	Global Compact Principles	SDG
102-1	Name of the organization	The BASF Group20–23
102-2	Activities, brands, products, and services	The BASF Group20–23 Integration of Sustainability: Steering of product portfolio based on sustainability performance45–46		7
102-3	Location of headquarters	About This Report: Data6 The BASF Group: Sites and Verbund22
102-4	Location of operations	The BASF Group: Sites and Verbund22
102-5	Ownership and legal form	BASF on the Capital Market: Graphic: Shareholder structure13 The BASF Group: Corporate legal structure23
102-6	Markets served	The BASF Group: Procurement and sales markets23
102-7	Scale of the organization	The BASF Group20–23 Employees: Number of employees144 Consolidated Financial Statements: Statement of Income222
102-8	Information on employees and other workers	Employees: Number of employees144 Graphic: BASF Group employees by region144	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
102-9	Supply chain	Supplier management: Worldwide procurement113	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.
102-10	Significant changes to the organization and its supply chain	The BASF Group: Organization of the BASF Group20–21 Employees: Number of employees144
102-11	Precautionary Principle or approach	Integration of Sustainability: Strategy42 Responsible Care Management System121 Safety: Introduction122 Global safety initiative122 Occupational safety122–123 Process safety123–124 Emergency response, corporate security and cybersecurity125 Product stewardship: Strategy126 Global chemicals regulations126 Transportation and storage: Strategy129 Accident prevention and emergency response129
102-12	External initiatives	Our Strategy: Corporate Strategy: Global standards31 Integration of Sustainability: Stakeholder engagement46–47 Responsible Conduct Along the Value Chain: Responsibility for human rights111–112 Supplier management: What we expect from our suppliers113–114 Selection and evaluation of our suppliers114 Raw Materials: Mineral raw materials119–120 Energy and climate protection: Strategy130–131 Employees: Global labor and social standards150–151 Compliance: Monitoring adherence to our compliance principles178–179	Overview of networks in which BASF is active: https://www.basf.com/global/en/who-we-are/sustainability/responsible-partnering/networks.html
102-13	Membership of associations	Safety: Process safety123–124 Transportation and storage: Activities in external networks129 Compliance: Monitoring adherence to our compliance principles178–179
Strategy
102-14	Statement from senior decision-maker	Letter from the Chairman of the Board of Executive Directors8–10
102-15	Key impacts, risks, and opportunities	Integration of Sustainability: Box: Identifying and assessing sustainability topics43 Forecast: Opportunities and Risks158–166
Ethics and Integrity
102-16	Values, principles, standards, and norms of behavior	Our Strategy: Corporate Strategy26–32 Customer Orientation27–29 Our strategic action areas28–29 Global standards31 The BASF brand29 Integration of Sustainability: Strategy42 Employees: What we expect from our leaders145–146 Inclusion of diversity146–147 International labor and social standards150–151 Compliance: Graphic: BASF’s Code of Conduct177	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
102-17	Mechanisms for advice and concerns about ethics	Our Strategy: Corporate Strategy: Global standards31 Integration of Sustainability: Strategy42 Responsible Conduct Along the Value Chain: Responsibility for human rights111–112 Compliance: Monitoring adherence to our compliance principles178–179		10	16
Governance
102-18	Governance structure	Integration of Sustainability: Strategy42
102-19	Delegating authority	Integration of Sustainability: Strategy42
102-20	Executive-level responsibility for economic, environmental, and social topics	Integration of Sustainability: Strategy42
102-21	Consulting stakeholders on economic, environmental, and social topics	Our Strategy: Corporate Strategy: Global standards31 Integration of Sustainability: Strategy42 Stakeholder Engagement46–47 Employees: Employee engagement145			16
102-22	Composition of the highest governance body and its committees	Management and Supervisory Boards: Board of Executive Directors180 Supervisory Board181–182			5, 16
102-23	Chair of the highest governance body	Management and Supervisory Boards: Board of Executive Directors180 Supervisory Board181–182			16
102-24	Nominating and selecting the highest governance body	Corporate Governance Report: Graphic: Two-tier management system of BASF SE169 Supervision of company management by the Supervisory Board170 Competence profile, diversity concept and objectives for the composition of the Supervisory Board172–173			5, 16
102-25	Conflicts of interest	Corporate Governance Report: Direction and management by the Board of Executive Directors168–169 Graphic: Two-tier management system of BASF SE169 Supervision of company management by the Supervisory Board170			16
102-26	Role of highest governance body in setting purpose, values, and strategy	Integration of Sustainability: Strategy42
102-27	Collective knowledge of highest governance body	Integration of Sustainability: Strategy42			4
102-28	Evaluating the highest governance body’s performance	Corporate Governance Report: Graphic: Two-tier management system of BASF SE169 Supervision of company management by the Supervisory Board170 Compensation Report183–202
102-29	Identifying and managing economic, environmental, and social impacts	Integration of Sustainability: Strategy42 Harnessing business opportunities and measuring value added by sustainability43 Steering of product portfolio based on sustainability performance45	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
102-30	Effectiveness of risk management processes	Forecast: Opportunities and Risks158–166 Corporate Governance Report: Direction and management by the Board of Executive Directors168–169 Supervision of company management by the Supervisory Board170
102-31	Review of economic, environmental, and social topics	Integration of Sustainability: Strategy42	As a rule, the Corporate Sustainability Board meets quarterly.
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.
102-33	Communicating critical concerns	Employees: Employee engagement145	Sustainability is integrated into our major decision-making processes. The Board of Executive Directors is informed as part of standard processes.
102-34	Nature and total number of critical concerns		This information is confidential.
102-35	Remuneration policies	Compensation Report183–202
102-36	Process for determining remuneration	Compensation Report183–202
102-37	Stakeholders’ involvement in remuneration	Employees: Dialog with employee representatives150	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
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.
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
102-40	List of stakeholder groups	Integration of Sustainability: Stakeholder engagement46–47
102-41	Collective bargaining agreements	Employees: Global labor and social standards150–151	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
102-42	Identifying and selecting stakeholders	Integration of Sustainability: Stakeholder engagement46–47	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).
102-43	Approach to stakeholder engagement	Our Strategy: Customer focus27–29 Integration of Sustainability: Strategy42 Stakeholder engagement46–47 Employees: Employee engagement145 Dialog with employee representatives150	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.We have introduced the Net Promoter System® worldwide to establish an ongoing and more intensive dialog with our customers as well as to further increase customer satisfaction and loyalty. Via a digital platform, we are creating a framework for learning from feedback and acting quickly. We also worked on an expanded IT-based solution for managing our customer relationships (customer relationship management system).
102-44	Key topics and concerns raised	Our Strategy: Customer focus27–29 Integration of Sustainability: Stakeholder engagement46–47 Supplier management: Audit results114–115 Employees: Employee engagement145 Dialog with employee representatives150
Reporting Practice
102-45	Entities included in the consolidated financial statements	About This Report: Data6 The BASF Group: Sites and Verbund22
102-46	Vorgehen zur Bestimmung des Berichtsinhalts und der Abgrenzung der Themen Berichtsgrenzen	About This Report: Integrated reporting5 Integration of Sustainability: Our organizational and management structures42–43 Box: Identifying and assessing sustainability topics43
102-47	List of material topics	Integration of Sustainability: Strategy42	https://www.basf.com/global/en/who-we-are/sustainability/management-goals-and-dialog/management/topics.html
102-48	Restatements of information	Investments, acquisitions and divestitures50–51 Integration of Sustainability: Steering of product portfolio based on sustainability performance45 Energy and climate protection: Climate protection with carbon management135–136 Air, waste and soil137–138
102-49	Changes in reporting	About This Report5–6	Any significant changes to reporting on individual topics are explained in the relevant section.
102-50	Reporting period	About This Report: Data6
102-51	Date of most recent report	About This Report: Data6
102-52	Reporting cycle	About This Report: Data6
102-53	Contact point for questions regarding the report	Back cover
102-54	Claims of reporting in accordance with the GRI Standards	About This Report: Content and structure5
102-55	GRI content index	GRI and Global Compact Index	http://report.basf.com/2020/en/overviews/gri-and-global-compact-index.html
102-56	External assurance	About This Report: Content and structure5 External audit and evaluation6

GRI and Global Compact Index: Universal Standards

Topic-Specific Standards

Economic
Topic-specific Standards		Link Page	Comment	Global Compact Principles	SDG
201: Economic Performance
103-1	Management Approach: Explanation of the material topic and its Boundary	The BASF Group20–23 Value-Based Management33–34 Corporate Strategy: Customer Focus27–29 Employees144–151 Energy and climate protection130–136		7,8,9
103-2	Management Approach: The management approach and its components	The BASF Group20–23 Value-Based Management33–34 Corporate Strategy: Customer Focus27–29 Employees144–151 Energy and climate protection130–136			1
103-3	Management Approach: Evaluation of the management approach	The BASF Group20–23 Value-Based Management33–34 Corporate Strategy: Customer Focus27–29 Employees144–151 Energy and climate protection130–136
201-1	Direct economic value generated and distributed	Employees: Competition for talent147–148 Personnel expenses149 Table: BASF Group Personnel expenses149	Graphic: Value added 2020../pics/img/value_added_2020.png		2, 5, 7, 8, 9
201-2	Financial implications and other risks and opportunities due to climate change	Transportation and storage: Securing raw materials supply129 Energy and climate protection: Strategy130–131 Opportunities and Risks: Short-term opportunities and risks161–163 Opportunities and Risks: Long-term opportunities and risks: Sustainability164–166	We report comprehensively on the results in the CPD climate protection questionnaire.	7	13
201-3	Defined benefit plan obligations and other retirement plans	The BASF Group’s Business Year: Net Assets61–62 Financial Position63–66 Employees: Personnel expenses149 Table: BASF Group Personnel expenses149 Consolidated Financial Statements: Independent Auditor’s report214–221 Consolidated Financial Statements: Balance Sheet for The BASF Group224–225 Consolidated Financial Statements: Notes: Other comprehensive income: Accounting policies278 Consolidated Financial Statements: Notes: Provisions for pensions and similar obligations282–287
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.
202: Market Presence
103-1	Management Approach: Explanation of the material topic and its Boundary	The BASF Group20–23 Employees144–151
103-2	Management Approach: The management approach and its components	The BASF Group20–23 Employees144–151
103-3	Management Approach: Evaluation of the management approach	The BASF Group20–23 Employees144–151
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
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
203: Indirect Economic Impacts
103-1	Management Approach: Explanation of the material topic and its Boundary	The BASF Group20–23 Integration of Sustainability42–48 Employees144–151
103-2	Management Approach: The management approach and its components	The BASF Group20–23 Integration of Sustainability42–48 Employees144–151
103-3	Management Approach: Evaluation of the management approach	The BASF Group20–23 Integration of Sustainability42–48 Employees144–151
203-1	Infrastructure investments and services supported	Our Strategy: Corporate Strategy26–32 Integration of Sustainability: Social commitment47–49 Employees: Competition for talent147–148	Graphic: Value added 2020../pics/img/value_added_2020.png		2, 5, 7, 9, 11
203-2	Significant indirect economic impacts	Integration of Sustainability: Strategy42 Harnessing business opportunities and measuring value added by sustainability43–45 Raw Materials: Mineral raw materials119–120 Employees: Competition for talent147–148			1, 2, 3, 8, 10, 17
Procurement Practices
103-1	Management Approach: Explanation of the material topic and its Boundary	Supplier management113–115
103-2	Management Approach: The management approach and its components	Supplier management113–115
103-3	Management Approach: Evaluation of the management approach	Supplier management113–115
204-1	Proportion of spending on local suppliers	Supplier management: Worldwide procurement113	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.		12
205: Anti-corruption
103-1	Management Approach: Explanation of the material topic and its Boundary	Compliance177–179
103-2	Management Approach: The management approach and its components	Compliance177–179
103-3	Management Approach: Evaluation of the management approach	Compliance177–179
205-1	Operations assessed for risks related to corruption	Compliance: Monitoring adherence to our compliance principles178–179	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. 30% 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
205-2	Communication and training about anti-corruption policies and procedures	Compliance: Compliance Program and Code of Conduct177–178 Monitoring adherence to our compliance principles178–179	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
205-3	Confirmed incidents of corruption and actions taken	Compliance: Monitoring adherence to our compliance principles178–179	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
206: Anti-competitive Behavior 2016
103-1	Management Approach: Explanation of the material topic and its Boundary	Compliance: Compliance Program and Code of Conduct177–178
103-2	Management Approach: The management approach and its components	Compliance: Compliance Program and Code of Conduct177–178
103-3	Management Approach: Evaluation of the management approach	Compliance: Compliance Program and Code of Conduct177–178
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Consolidated Financial Statements: Notes: Risks from litigation and claims290	Any risks from litigation or claims are disclosed in the Notes to the Consolidated Financial Statements.		16
301: Materials
103-1	Management Approach: Explanation of the material topic and its Boundary	The BASF Group: Sites and Verbund22 Raw Materials116–120 Energy and climate protection130–136
103-2	Management Approach: The management approach and its components	The BASF Group: Sites and Verbund22 Raw Materials116–120 Energy and climate protection130–136
103-3	Management Approach: Evaluation of the management approach	The BASF Group: Sites and Verbund22 Raw Materials116–120 Energy and climate protection130–136
301-1	Materials used by weight or volume	Raw Materials116–120	Due to the heterogeneity of our procurement portfolio, such an indicator (weight or volume) does not represent steering-relevant information.	7, 8	8, 12
301-2	Recycled input materials used	Our Strategy: Circular economy30 Raw Materials: Renewable resources117–119		8	8, 12
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
302: Energy
103-1	Management Approach: Explanation of the material topic and its Boundary	Energy and climate protection: Strategy130–131
103-2	Management Approach: The management approach and its components	Energy and climate protection: Strategy130–131
103-3	Management Approach: Evaluation of the management approach	Energy and climate protection: Strategy130–131
302-1	Energy consumption within the organization	Energy and climate protection: Graphic: Energy supply of the BASF Group 2020132	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 "Energy and climate protection" section of the report shows the energy consumption of the central energy supply including the purchased final energies electricity and steam. With the additional inclusion of direct primary energy use in production, total energy consumption amounts to 56,3 million MWh. 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.	7, 8	7, 12, 13
302-2	Energy consumption outside of the organization	Energy and climate protection: Strategy130–131 Carbon footprint and climate protection products133–134		8	7, 8, 12, 13
302-3	Energy intensity	Energy and climate protection: Table: Additional key indicators for energy and climate protection in BASF operations133	See GRI 302-1 – Calculation of energy efficiency	8	12, 13
302-4	Reduction of energy consumption	Energy and climate protection: Global goals and measures131–133 Energy supply and efficiency133	See GRI 302-1 – Calculation of energy efficiency	8, 9	8, 12, 13
302-5	Reductions in energy requirements of products and services	Energy and climate protection: Global goals and measures131–133 Carbon footprint and climate protection products133–134		8, 9	8, 12, 13
303: Water and Effluents
103-1	Management Approach: Explanation of the material topic and its Boundary	Water139–141	Standards, methods and assumptions are defined in the reporting requirements in the Responsible Care Management System.
103-2	Management Approach: The management approach and its components	Water139–141	Standards, methods and assumptions are defined in the reporting requirements in the Responsible Care Management System.
103-3	Management Approach: Evaluation of the management approach	Water139–141	Standards, methods and assumptions are defined in the reporting requirements in the Responsible Care Management System.
303-1 2018	Interactions with water as a shared resource	Water: Responsible Care Management System121 Section Water: Strategy, Global goal and measures139–140 Global goals and measures139–140 Graphic: Water in the BASF Group 2020140	Standards, methods and assumptions are defined in the reporting requirements in the Responsible Care Management System.
303-2 2018	Management of water discharge-related impacts	Water: Responsible Care Management System121 Water: Strategy139 Global goals and measures139–140 Graphic: Water in the BASF Group 2020140	Standards, methods and assumptions are defined in the reporting requirements in the Responsible Care Management System.
303-3 2018	Water withdrawal	Water balance139 Graphic: Water in the BASF Group 2020140	Standards, methods and assumptions are defined in the reporting requirements in the Responsible Care Management System. The breakdown of water abstraction by quality is based on the following assumptions: drinking water contains ≤1,000 mg/L TDS, treated wastewater and produced water contain >1,000 mg/L TDS. Water abstraction in water stress areas represents a small percentage of the BASF Group’s entire water abstraction (approx. 1%); consequently, a detailed breakdown by source and quality is not considered necessary.
303-4 2018	Water discharge	Graphic: Water in the BASF Group 2020140 Water balance139 Emissions to water140–141	Standards, methods and assumptions are defined in the reporting requirements in the Responsible Care Management System. In the breakdown of wastewater by quality, we distinguish between wastewater from cooling processes with no product contact and wastewater from production. This breakdown better reflects wastewater types in the chemical industry than a breakdown by TDS content. Our wastewater can contain different substances from site to site, depending on the type of production. Requirements for individual substances are defined by local authorities. If discharge limits are exceeded, this is documented locally. We have defined heavy metals, nutrients and COD as substances of concern at global level and report on emissions of these.
303-5 2018	Water consumption	Water: Responsible Care Management System121 Water balance139 Graphic: Water in the BASF Group 2020140	Standards, methods and assumptions are defined in the reporting requirements in the Responsible Care Management System and in the methodology paper.
304: Biodiversity
103-1	Management Approach: Explanation of the material topic and its Boundary	Biodiversity142–143
103-2	Management Approach: The management approach and its components	Biodiversity142–143
103-3	Management Approach: Evaluation of the management approach	Biodiversity142–143
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.
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.
304-3	Habitats protected or restored	Raw Materials: Renewable resources117–119 Integration of Sustainability: Box: Identifying and assessing sustainability topics43 Harnessing business opportunities and measuring value added by sustainability43–45 Business Review by Segment – Agricultural Solutions100–105		8	6, 14, 15
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.
305: Emissions
103-1	Management Approach: Explanation of the material topic and its Boundary	Responsible Care Management System121 Energy and climate protection: Introduction, Strategy130–131 Energy and climate protection: Climate protection with carbon management135–136
103-2	Management Approach: The management approach and its components	Responsible Care Management System121 Energy and climate protection: Introduction, Strategy130–131 Energy and climate protection: Climate protection with carbon management135–136
103-3	Management Approach: Evaluation of the management approach	Responsible Care Management System121 Energy and climate protection: Introduction, Strategy130–131 Energy and climate protection: Climate protection with carbon management135–136
305-1	Direct (Scope 1) GHG emissions	About This Report5–6 Energy and climate protection: Strategy130–131 Table: BASF Group’s greenhouse gas emissions according to the Greenhouse Gas Protocol131 Graphic: Greenhouse gas emissions along the BASF value chain in 2020134 Additional key indicators for energy and climate protection in BASF operations133		7, 8	3, 12, 13, 14, 15
305-2	Energy indirect (Scope 2) GHG emissions	Energy and climate protection: Table: BASF Group’s greenhouse gas emissions according to the Greenhouse Gas Protocol131 Graphic: Greenhouse gas emissions along the BASF value chain in 2020134		7, 8	3, 12, 13, 14, 15
305-3	Other indirect (Scope 3) GHG emissions	Energy and climate protection: Graphic: Greenhouse gas emissions along the BASF value chain in 2020134		7, 8	3, 12, 13, 14, 15
305-4	GHG emissions intensity	Energy and climate protection: Graphic: Specific greenhouse gas emissions from BASF operations131 Table: Additional key indicators for energy and climate protection in BASF operations133		8	3, 12, 13, 14, 15
305-5	Reduction of GHG emissions	Energy and climate protection: Graphic: Development of the BASF Group’s CO₂ emissions130 Global goals and measures131–133 Carbon footprint and climate protection products133–134 Climate protection with carbon management135–136		8, 9	3, 12, 13, 14, 15
305-6	Emissions of ozone-depleting substances (ODS)	Air, waste and soil: Emissions to air137	Calculation based on the substances described in the reporting requirements (based on the Montreal Protocol).	7, 8	3, 12, 13
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Air, waste and soil: Table: Emissions to air137 Management of waste and contaminated sites137–138	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
306: Effluents and Waste
103-1	Management Approach: Explanation of the material topic and its Boundary	Responsible Care Management System121 Transportation and storage129 Air, waste and soil: Management of waste and contaminated sites137–138 Water: Strategy139	Standards, methods and assumptions are defined in the reporting requirements in the Responsible Care Management System.
103-2	Management Approach: The management approach and its components	Responsible Care Management System121 Transportation and storage129 Air, waste and soil: Management of waste and contaminated sites137–138 Water: Strategy139	Standards, methods and assumptions are defined in the reporting requirements in the Responsible Care Management System.
103-3	Management Approach: Evaluation of the management approach	Responsible Care Management System121 Transportation and storage129 Air, waste and soil: Management of waste and contaminated sites137–138 Water: Strategy139	Standards, methods and assumptions are defined in the reporting requirements in the Responsible Care Management System.
306-2	Waste by type and disposal method	Air, waste and soil: Management of waste and contaminated sites137–138 Table: Waste generation in the BASF Group138	No material changes compared with the previous reporting year	8	3, 6, 12
306-3	Significant spills	Transportation and storage: Transportation incidents129	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
306-4	Transport of hazardous waste	Air, waste and soil: Management of waste and contaminated sites137–138 Table: Waste generation in the BASF Group138		8	3, 6, 12, 13, 14
307: Environmental Compliance
103-1	Management Approach: Explanation of the material topic and its Boundary	Responsible Care Management System121
103-2	Management Approach: The management approach and its components	Responsible Care Management System121
103-3	Management Approach: Evaluation of the management approach	Responsible Care Management System121
307-1	Non-compliance with environmental laws and regulations	Consolidated Financial Statements: Notes: Risks from litigation and claims290	Any risks from litigation or claims are disclosed in the Notes to the Consolidated Financial Statements.	8	16
308: Supplier Environmental Assessment
103-1	Management Approach: Explanation of the material topic and its Boundary	Supplier management113–115
103-2	Management Approach: The management approach and its components	Supplier management113–115
103-3	Management Approach: Evaluation of the management approach	Supplier management113–115
308-1	New suppliers that were screened using environmental criteria	Supplier management: What we expect from our suppliers113–114 Evaluating our suppliers114	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 2020, 4,918 suppliers of technical goods, services and investment goods committed to these values in our newly launched registration portal.
308-2	Negative environmental impacts in the supply chain and actions taken	Supplier management: What we expect from our suppliers113–114 Evaluating our suppliers114 Audit results114–115 Raw Materials: Renewable resources117–119	Four business relationships with suppliers were terminated due to severe deficiencies or non-disclosure of information in the areas of environmental protection, safety, security and health protection, and social matters. 329 suppliers were asked for improvements in the areas of environment, health and safety, representing around 49% of all suppliers audited in 2020.
Social
401: Employment
103-1	Management Approach: Explanation of the material topic and its Boundary	Employees144–151
103-2	Management Approach: The management approach and its components	Employees144–151
103-3	Management Approach: Evaluation of the management approach	Employees144–151
401-1	New employee hires and employee turnover	Employees: Competition for talent147–148 Table: BASF Group new hires in 2020148	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
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Employees: Compensation and benefits149	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
401-3	Parental leave	Employees: Balancing personal and professional life149–150	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
402: Labor/Management Relations
103-1	Management Approach: Explanation of the material topic and its Boundary	Employees144–151
103-2	Management Approach: The management approach and its components	Employees144–151
103-3	Management Approach: Evaluation of the management approach	Employees144–151
402-1	Minimum notice periods regarding operational changes	Employees: Dialog with employee representatives150	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
403: Occupational Health and Safety
103-1	Management Approach: Explanation of the material topic and its Boundary	Responsible Care Management System121 Responsible Conduct Along the Value Chain: Responsibility for human rights111–112
103-2	Management Approach: The management approach and its components	Responsible Care Management System121 Responsible Conduct Along the Value Chain: Responsibility for human rights111–112
103-3	Management Approach: Evaluation of the management approach	Responsible Care Management System121 Responsible Conduct Along the Value Chain: Responsibility for human rights111–112
403-1 2018	Occupational health and safety management system	Responsible Care Management System121	Our Responsible Care Management System contains occupational safety and health protection elements, which covers all employees and temporary employees of BASF and its contractors. In addition, 47% of our Group companies are certified according to ISO 45001.		3, 8
403-2 2018	Hazard identification, risk assessment, and incident investigation	Safety: Occupational safety122–123	We encourage and promote a culture of safety where everyone is mindful of hazards and helps to resolve and avoid them by doing the right thing. A systematic process has been established for all routine tasks and workplaces to identify and assess potential hazards, to derive appropriate safety measures, and to ensure that these are implemented and effective. Separate hazard assessments are used to manage non-routine tasks as part of a separate approval process. Incidents are investigated according to a risk-based approach, which is likewise uniformly regulated internally. Designated officers within the organization ensure that all causes are identified and that measures are implemented in full and in a timely manner. Significant incidents are shared globally by Corporate EHS to prevent them from happening again. All processes are reviewed according to statutory requirements on a regular and ad hoc basis. They apply to our employees and third parties with whom we interact at our sites.		3, 8
403-3 2018	Occupational health services	Safety: Health protection124	We offer our employees a comprehensive range of medical services, from preventive occupational medicine and emergency care to health promotion. We do not offer this service to our contractors. BASF’s corporate health management has been established for all Group companies worldwide and serves to improve and promote the health and productivity of our employees. Worldwide standards for occupational health are specified in a binding Group-wide directive that is implemented by a global network of experts. We regularly review our performance, for example with occupational health audits. In addition, we have established an expanded indicator for our global health management: the Health Performance Index (HPI).		3, 8
403-4 2018	Worker participation, consultation, and communication on occupational health and safety	Responsible Care Management System121	We offer our employees around the world a large amount of information on various health topics in German and English. At all sites, employees can consult medical professionals as needed on health matters in the workplace. Appropriate committees on health and safety topics are established at the local level. BASF’s and leasing staff at all sites are involved in developing task-related risk assessments and establishing operating procedures. Contractors are involved in work authorization procedures to reduce interaction risks.		3, 8
403-5 2018	Worker training on occupational health and safety	Safety: Occupational safety122–123	In addition to the legally required briefings, BASF requires new employees and contractors to complete additional compulsory health and safety training, as well as regular training on the safe handling of chemicals and the correct use of personal protective equipment for employees at our production sites. We train BASF employees and the employees of contractors/local partners as first aiders. We also hold training on health topics (see also GRI 403-4 2018). First aid is one of five core elements of the Health Performance Index (HPI), which BASF uses to measure its performance in occupational medicine and health protection every year. All employees receive training before starting work and at regular intervals, and are tested to ensure that this training was understood. Training needs are based on an employee’s individual field of work and tasks, as well as the statutory requirements.		3, 8
403-6 2018	Promotion of worker health	Safety: Health protection124	BASF employees and managers have access to various offerings to maintain or improve their health through the global health promotion program. The program comprises three elements: BASF health check (regular individual offering for our employees) Global health campaign with different prevention topics every year Local health promotion offerings at BASF sites Health promotion is one of five core elements of the Health Performance Index (HPI), which BASF uses to measure its performance in occupational medicine and health protection every year. The program applies only to direct BASF employees.		3, 8
403-7 2018	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Supplier management113–115 Safety: Occupational safety122–123	In general, BASF takes a preventative approach to occupational health and safety risks. This approach is based on the elements of the Responsible Care Management System and is likewise used by our contract manufacturers, and regularly audited by us. The safety and environmental performance of suppliers and contractors are considered during the procurement process.		3, 8
403-8 2018	Workers covered by an occupational health and safety management system	Responsible Care Management System121	The occupational health and safety elements of our Responsible Care Management System cover all BASF, temporary and contractors’ employees. The coverage by certified health and safety management system is explained in GRI 403-1.		3, 8
403-9 2018	Work-related injuries	Safety: Occupational safety122–123	Our aim is to avoid lost-time injuries. We investigate all incidents with major accident potential worldwide to determine the main causes, independent of the outcome of the actual incident. Using a wide range of data enables us to better identify necessary measures for continuous improvement and to assess their implementation/effectiveness. In general, BASF does not differentiate between employees (BASF, leasing or contractors), as there is no differentiation in our company health and safety management system. Further details of most events occurring are not considered relevant. For BASF, chemical-related incidents are considered most specific to our own operations and are therefore communicated in our report.		3, 8
403-10 2018	Work-related ill health	Safety: Health protection124	Our aim is to avoid work-related illness completely through appropriate prevention. Regular site inspections or workplace visits are the basis for the overall occupational health assessment. Qualified risk assessments are the basis for evaluations and improvements to be derived. Occupational medical expertise is already incorporated into the planning of technical and organizational innovations in the company. The results of occupational medical examinations regarding possible health hazards from the workplace are analyzed. Relevant findings from examinations and site inspections are taken into account when revising the health risk assessment. Chemical, biological and physical hazards (including noise, vibration, radiation, exposure to heat and cold at the workplace), ergonomics and psychosocial hazards are assessed and controlled in regular operations. According to the hierarchy of control, the following measures are part of our health risk management: Elimination or substitution of health hazards. Implementation or improvement of technical/engineering control measures Optimization of work organization (including minimization of frequency and duration of activities) Availability and proper use of personal protective equipment (PPE) In the reporting year 2020, 26 work-related diseases were documented as recognized occupational diseases among our direct employees worldwide. Deaths from work-related recognized diseases are not reported to BASF Group. The main work-related recognized diseases are occupational asthma, hearing loss, skin disease, musculoskeletal disease and cancer.		3, 8
404: Training and Education
103-1	Management Approach: Explanation of the material topic and its Boundary	Employees144–151
103-2	Management Approach: The management approach and its components	Employees144–151
103-3	Management Approach: Evaluation of the management approach	Employees144–151
404-1	Average hours of training per year per employee		In 2020, each employee spent an average of 1,5 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
404-2	Programs for upgrading employee skills and transition assistance programs	Employees: What we expect from our leaders145–146 Box:CORE Leadership Values145 Inclusion of diversity146–147 Learning and development148			8
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
405: Diversity and Equal Opportunity
103-1	Management Approach: Explanation of the material topic and its Boundary	Employees144–151
103-2	Management Approach: The management approach and its components	Employees144–151
103-3	Management Approach: Evaluation of the management approach	Employees144–151
405-1	Diversity of governance bodies and employees	Employees: Graphic: BASF Group employee age structure146 Table: Leaders and professionals in the BASF Group147 Inclusion of diversity146–147	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
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 worldwide evaluation does not take place	6	5, 8, 10
406: Non-discrimination
103-1	Management Approach: Explanation of the material topic and its Boundary	Supplier management113–115 Employees144–151 Compliance177–179
103-2	Management Approach: The management approach and its components	Supplier management113–115 Employees144–151 Compliance177–179
103-3	Management Approach: Evaluation of the management approach	Supplier management113–115 Employees144–151 Compliance177–179
406-1	Incidents of discrimination and corrective actions taken	Responsible Conduct Along the Value Chain: Responsibility for human rights111–112 Employees: Global labor and social standards150–151 Compliance: Monitoring adherence to our compliance principles178–179	Number of complaints and tip-offs received in 2020 on human rights: 261 (of which resolved in the reporting period: 208) Of these, pertaining to discrimination: 40 (resolved in the reporting period: 29) 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
407: Freedom of Association and Collective Bargaining
103-1	Management Approach: Explanation of the material topic and its Boundary	Supplier management113–115 Employees144–151 Compliance177–179
103-2	Management Approach: The management approach and its components	Supplier management113–115 Employees144–151 Compliance177–179
103-3	Management Approach: Evaluation of the management approach	Supplier management113–115 Employees144–151 Compliance177–179
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 suppliers113–114 Audit results114–115 Employees: Global labor and social standards150–151	We identified deficiencies in the areas of freedom of association and collective bargaining at one of the suppliers audited in 2020. For employees, see the description of the management process under “Working at BASF: Global labor and social standards.”	3	8
408: Child Labor
103-1	Management Approach: Explanation of the material topic and its Boundary	Supplier management113–115 Employees144–151 Compliance177–179
103-2	Management Approach: The management approach and its components	Supplier management113–115 Employees144–151 Compliance177–179
103-3	Management Approach: Evaluation of the management approach	Supplier management113–115 Employees144–151 Compliance177–179
408-1	Operations and suppliers at significant risk for incidents of child labor	Supplier management: Audit results114–115 Employees: Global labor and social standards150–151		5	8, 16
409: Forced or Compulsory Labor
103-1	Management Approach: Explanation of the material topic and its Boundary	Supplier management113–115 Employees144–151 Compliance177–179
103-2	Management Approach: The management approach and its components	Supplier management113–115 Employees144–151 Compliance177–179
103-3	Management Approach: Evaluation of the management approach	Supplier management113–115 Employees144–151 Compliance177–179
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Supplier management: Audit results114–115 Employees: Global labor and social standards150–151		4	8
410: Security Practices
103-1	Management Approach: Explanation of the material topic and its Boundary	Responsible Care Management System121 Safety: Introduction122 Strategy122
103-2	Management Approach: The management approach and its components	Responsible Care Management System121 Safety: Introduction122 Strategy122
103-3	Management Approach: Evaluation of the management approach	Responsible Care Management System121 Safety: Introduction122 Strategy122
410-1	Security personnel trained in human rights policies or procedures	Safety: Emergency response, corporate security and cybersecurity125		1	16
411: Rights of Indigenous Peoples
103-1	Management Approach: Explanation of the material topic and its Boundary	Responsible Conduct Along the Value Chain: Responsibility for human rights111–112
103-2	Management Approach: The management approach and its components	Responsible Conduct Along the Value Chain: Responsibility for human rights111–112
103-3	Management Approach: Evaluation of the management approach	Responsible Conduct Along the Value Chain: Responsibility for human rights111–112
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
412: Human Rights Assessment
103-1	Management Approach: Explanation of the material topic and its Boundary	Responsible Conduct Along the Value Chain: Responsibility for human rights111–112
103-2	Management Approach: The management approach and its components	Responsible Conduct Along the Value Chain: Responsibility for human rights111–112
103-3	Management Approach: Evaluation of the management approach	Responsible Conduct Along the Value Chain: Responsibility for human rights111–112
412-1	Operations that have been subject to human rights reviews or impact assessments	Integration of Sustainability: Strategy42 Responsible Conduct Along the Value Chain: Responsibility for human rights111–112 Employees: Global labor and social standards150–151		1
412-2	Employee training on human rights policies or procedures	Responsible Conduct Along the Value Chain: Responsibility for human rights111–112 Compliance: Compliance Program and Code of Conduct177–178	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
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	Integration of Sustainability: Strategy42 Harnessing business opportunities and measuring value added by sustainability43–45 Responsible Conduct Along the Value Chain: Responsibility for human rights111–112	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
413: Local Communities
103-1	Management Approach: Explanation of the material topic and its Boundary	Integration of Sustainability42–48
103-2	Management Approach: The management approach and its components	Integration of Sustainability42–48
103-3	Management Approach: Evaluation of the management approach	Integration of Sustainability42–48
413-1	Operations with local community engagement, impact assessments, and development programs	Integration of Sustainability: Strategy42 Stakeholder engagement46–47 Social commitment47–49 Responsible Conduct Along the Value Chain: Responsibility for human rights111–112 Raw Materials: Renewable resources117–119 Mineral raw materials119–120 Safety: Process safety123–124 Emergency response, corporate security and cybersecurity125 Employees: Global labor and social standards150–151	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
413-2	Operations with significant actual and potential negative impacts on local communities	Graphic: How We Create Value24–25 Integration of Sustainability: Harnessing business opportunities and measuring value added by sustainability43–45 Raw Materials: Renewable resources117–119 Mineral raw materials119–120 Safety: Process safety123–124		1	1, 2
414: Supplier Social Assessment
103-1	Management Approach: Explanation of the material topic and its Boundary	Supplier management113–115
103-2	Management Approach: The management approach and its components	Supplier management113–115
103-3	Management Approach: Evaluation of the management approach	Supplier management113–115
414-1	New suppliers that were screened using social criteria	Supplier management: What we expect from our suppliers113–114 Evaluating our suppliers114 Audit results114–115	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 2020, 4,918 suppliers of technical goods, services and investment goods committed to these values in our newly launched registration portal.
414-2	Negative social impacts in the supply chain and actions taken	Supplier management: What we expect from our suppliers113–114 Evaluating our suppliers114 Audit results114–115 Raw Materials: Renewable resources117–119 Mineral raw materials119–120	Four business relationships with suppliers were terminated due to severe deficiencies or non-disclosure of information in the areas of environmental protection, safety, security and health protection, and social matters. 329 suppliers were asked for improvements in the areas of environmental protection, safety and security, and health protection, representing around 49% of all suppliers audited in 2020. We identified one case of deficiencies in the areas of freedom of association and collective bargaining at our suppliers. 234 suppliers were asked for improvements regarding social topics representing around 35% of all suppliers audited in 2020.
415: Public Policy
103-1	Management Approach: Explanation of the material topic and its Boundary	Integration of Sustainability: Stakeholder engagement46–47
103-2	Management Approach: The management approach and its components	Integration of Sustainability: Stakeholder engagement46–47
103-3	Management Approach: Evaluation of the management approach	Integration of Sustainability: Stakeholder engagement46–47
415-1	Political contributions	Integration of Sustainability: Stakeholder engagement46–47	Focus areas of political campaigning and lobbying: https://www.basf.com/global/en/who-we-are/sustainability/management-goals-and-dialog/political-communication-and-advocacy.html	10	16
416: Customer Health and Safety
103-1	Management Approach: Explanation of the material topic and its Boundary	Product stewardship126–128
103-2	Management Approach: The management approach and its components	Product stewardship126–128
103-3	Management Approach: Evaluation of the management approach	Product stewardship126–128
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 sustainability43–45 Steering of product portfolio based on sustainability performance45	As a producing company, we focus on the evaluation of our products (98.4% of the relevant portfolio has been evaluated here). Services are not relevant for a producing company.	7
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Consolidated Financial Statements: Notes: Risks from litigation and claims290	Any risks from litigation or claims are disclosed in the Notes to the Consolidated Financial Statements.		16
417: Marketing and Labeling
103-1	Management Approach: Explanation of the material topic and its Boundary	Product stewardship126–128
103-2	Management Approach: The management approach and its components	Product stewardship126–128
103-3	Management Approach: Evaluation of the management approach	Product stewardship126–128
417-1	Requirements for product and service information and labeling	Integration of Sustainability: Steering of product portfolio based on sustainability performance45 Product stewardship: Strategy126 Global chemicals regulations126		7	12, 16
417-2	Incidents of non-compliance concerning product and service information and labeling	Consolidated Financial Statements: Notes: Risks from litigation and claims290			16
417-3	Incidents of non-compliance concerning marketing communications		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.
418: Customer Privacy
103-1	Management Approach: Explanation of the material topic and its Boundary		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.
103-2	Management Approach: The management approach and its components		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.
103-3	Management Approach: Evaluation of the management approach		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.
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data		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
419: Socioeconomic Compliance
103-1	Management Approach: Explanation of the material topic and its Boundary	Compliance177–179
103-2	Management Approach: The management approach and its components	Compliance177–179
103-3	Management Approach: Evaluation of the management approach	Compliance177–179
419-1	Non-compliance with laws and regulations in the social and economic area	Consolidated Financial Statements: Notes: Risks from litigation and claims290	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