Appendix to the (Consolidated) Sustainability Statement

The table below illustrates the data points in ESRS 2 and topical ESRSs that derive from other EU legislation.

ESRS

The European Sustainability Reporting Standards provide a framework for companies to report on environmental, social and governance topics. The standards were developed by the European Financial Reporting Advisory Group (EFRAG) and are binding for all companies subject to the Corporate Sustainability Reporting Directive (CSRD). For a comprehensive overview of the abbreviations and definitions used in the ESRS, see https://data.consilium.europa.eu/doc/document/ST-12481-2023-ADD-2/en/pdf)

Disclosure Requirement	Data point		SFDR^a reference	Pillar 3^b reference	Benchmark Regulation^c reference	EU Climate^d Law reference	Chapter/explanation	Links
ESRS 2 GOV-1	21d	Board’s gender diversity	x		x		Corporate Governance Report	Proportions represented in the Board of Executive Directors according to the aspects of diversity taken into account (PDF p. 117) Proportions represented in the Supervisory Board according to the aspects of diversity and independence taken into account (PDF p. 128)
ESRS 2 GOV-1	21e	Percentage of board members who are independent			x		Corporate Governance Report	Proportions represented in the Supervisory Board according to the aspects of diversity and independence taken into account (PDF p. 128)
ESRS 2 GOV-4	30	Statement on due diligence	x				Sustainability Statement – General Disclosures	Additional information on corporate due diligence in this report (PDF p. 155)
ESRS 2 SBM-1	40d (i)	Involvement in activities related to fossil fuel activities	x	x	x		Sustainability Statement – General Disclosures	Our business (PDF p. 157)
ESRS 2 SBM-1	40d (ii)	Involvement in activities related to chemical production	x		x		Sustainability Statement – General Disclosures	Our business (PDF p. 157)
ESRS 2 SBM-1	40d (iii)	Involvement in activities related to controversial weapons	x		x		Sustainability Statement – General Disclosures	Our business (PDF p. 157)
ESRS 2 SBM-1	40d (iv)	Involvement in activities related to cultivation and production of tobacco			x		Sustainability Statement – General Disclosures	Our business (PDF p. 157)
ESRS E1-1	14	Transition plan to reach climate neutrality by 2050				x	Sustainability Statement – Climate Change	Transition plan for climate change mitigation (PDF p. 185)
ESRS E1-1	16g	Undertakings excluded from Paris-aligned Benchmarks		x	x		Sustainability Statement – Climate Change	Transition plan for climate change mitigation (PDF p. 185)
ESRS E1-4	34	GHG emission reduction targets	x	x	x		Sustainability Statement – Climate Change	Global Targets (PDF p. 194)
ESRS E1-5	38	Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)	x				Sustainability Statement – Climate Change	BASF Group’s energy consumption and mix (PDF p. 198)
ESRS E1-5	37	Energy consumption and mix	x				Sustainability Statement – Climate Change	BASF Group’s energy consumption and mix (PDF p. 198)
ESRS E1-5	40 to 43	Energy intensity associated with activities in high climate impact sectors	x				Sustainability Statement – Climate Change	BASF Group’s energy consumption and mix (PDF p. 198)
ESRS E1-6	44	Gross Scope 1, 2, 3 and Total GHG emissions	x	x	x		Sustainability Statement – Climate Change	BASF Group’s greenhouse gas emissions according to the Greenhouse Gas Protocol (PDF p. 200)
ESRS E1-6	53 to 55	Gross GHG emissions intensity	x	x	x		Sustainability Statement – Climate Change	BASF Group’s greenhouse gas emissions according to the Greenhouse Gas Protocol (PDF p. 200)
ESRS E1-7	56	GHG removals and carbon credits				x	Not applicable
ESRS E1-9	66	Exposure of the benchmark portfolio to climate-related physical risks			x		Not applicable
ESRS E1-9	66a	Disaggregation of monetary amounts by acute and chronic physical risk		x			Not applicable
ESRS E1-9	66c	Location of significant assets at material physical risk		x			Not applicable
ESRS E1-9	67c	Breakdown of the carrying value of its real estate assets by energy-efficiency classes		x			Not applicable
ESRS E1-9	69	Degree of exposure of the portfolio to climate-related opportunities			x		Not applicable
ESRS E2-4	28	Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil	x				Sustainability Statement – Pollution Prevention	Emissions to air and water in 2024 (excluding GHG) (PDF p. 216)
ESRS E3-1	9	Water and marine resources	x				Sustainability Statement – Water	E3 Water Strategy and Governance (PDF p. 222)
ESRS E3-1	13	Dedicated policy	x				Sustainability Statement – Water	Water protection in our production (PDF p. 223)
ESRS E3-1	14	Sustainable oceans and seas	x				Not material
ESRS E3-4	28c	Total water recycled and reused	x				Sustainability Statement – Water	Water balance of the BASF Group 2024 (PDF p. 229)
ESRS E3-4	29	Total water consumption in m³ per net revenue on own operations	x				Sustainability Statement – Water	Water consumption (PDF p. 230)
ESRS 2 – SBM-3 – E4	16a (i)		x				Sustainability Statement – Biodiversity and Ecosystems	Material BASF sites for biodiversity and ecosystems (PDF p. 236)
ESRS 2 – SBM-3 – E4	16b		x				Sustainability Statement – Biodiversity and Ecosystems	E4 Biodiversity and Ecosystems (PDF p. 231)
ESRS 2 – SBM-3 – E4	16c		x				Sustainability Statement – Biodiversity and Ecosystems	Metrics (PDF p. 245)
ESRS E4-2	24b	Sustainable land/agriculture practices or policies	x				Sustainability Statement – Biodiversity and Ecosystems	BASF sites and production plants (PDF p. 241)
ESRS E4-2	24c	Sustainable oceans/seas practices or policies	x				Not material
ESRS E4-2	24d	Policies to address deforestation					Sustainability Statement – Biodiversity and Ecosystems	Position on forest protection (PDF p. 240)
ESRS E5-5	37d	Nonrecycled waste	x				Sustainability Statement – Resource Use and Circular Economy	Resource outflows (PDF p. 255)
ESRS E5-5	39	Hazardous waste and radioactive waste	x				Hazardous waste: Sustainability Statement – Resource Use and Circular Economy; radioactive waste: not material	Waste generation in the BASF Group in 2024 (PDF p. 256)
ESRS 2 SBM-3 – S1	14f	Risk of incidents of forced labor	x				Sustainability Statement – Own Workforce	No child labor and no forced labor (PDF p. 274)
ESRS 2 SBM-3 – S1	14g	Risk of incidents of child labor	x				Sustainability Statement – Own Workforce	No child labor and no forced labor (PDF p. 274)
ESRS S1-1	20	Human rights policy commitments	x				Sustainability Statement – Own Workforce	from Human rights due diligence (from PDF p. 272)
ESRS S1-1	21	Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8			x		Sustainability Statement – Own Workforce	No child labor and no forced labor (PDF p. 274) No discrimination, harassment or other forms of workplace distress (PDF p. 275) Effective recognition of the rights to freedom of association and collective bargaining (PDF p. 276) Engaging with employees and their representatives (PDF p. 279)
ESRS S1-1	22	Processes and measures for preventing trafficking in human beings	x				Sustainability Statement – Own Workforce	No child labor and no forced labor (PDF p. 274)
ESRS S1-1	23	Workplace accident prevention policy or management system	x				Sustainability Statement – Own Workforce	Occupational safety and health (PDF p. 278)
ESRS S1-3	32c	Grievance/complaints handling mechanisms	x				Sustainability Statement – Own Workforce	Processes to remediate negative impacts and channels for own workers to raise concerns (PDF p. 281)
ESRS S1-14	88b +88c	Number of fatalities and number and rate of work-related accidents	x		x		Sustainability Statement – Own Workforce	Occupational safety and health metrics (PDF p. 290)
ESRS S1-14	88e	Number of days lost to injuries, accidents, fatalities or illness	x				Sustainability Statement – Own Workforce	Occupational safety and health metrics (PDF p. 290)
ESRS S1-16	97a	Unadjusted gender pay gap	x		x		Not material
ESRS S1-16	97b	Excessive CEO pay ratio	x				Not material
ESRS S1-17	103a	Incidents of discrimination	x				Sustainability Statement – Own Workforce	Cases of discrimination (PDF p. 290)
ESRS S1-17	104a	Nonrespect of UNGPs on Business and Human Rights and OECD guidelines	x		x		Not applicable
ESRS 2 SBM-3 – S2	11b	Significant risk of child labor or forced labor in the value chain	x				Sustainability Statement – Workers in the Value Chain	S2 Workers in the Value Chain (PDF p. 293)
ESRS S2-1	17	Human rights policy commitments	x				Sustainability Statement – Workers in the Value Chain	S2 Strategy and Governance (PDF p. 293)
ESRS S2-1	18	Policies related to value chain workers	x				Sustainability Statement – Workers in the Value Chain	S2 Strategy and Governance (PDF p. 295)
ESRS S2-1	19	Nonrespect of UNGPs on Business and Human Rights and OECD guidelines	x		x		Not applicable
ESRS S2-1	19	Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8			x		Sustainability Statement – Workers in the Value Chain	S2 Strategy and Governance (PDF p. 293)
ESRS S2-4	36	Human rights issues and incidents connected to its upstream and downstream value chain	x				Sustainability Statement – Workers in the Value Chain	Dealing with specific incidents (PDF p. 301)
ESRS S3-1	16	Human rights policy commitments	x				Sustainability Statement – Affected Communities	S3 Strategy and Governance (PDF p. 304)
ESRS S3-1	17	Nonrespect of UNGPs on Business and Human Rights, ILO Principles and OECD guidelines	x		x		Not applicable
ESRS S3-4	36	Human rights issues and incidents	x				Sustainability Statement – Affected Communities	Potentially serious incidents (PDF p. 310)
ESRS S4-1	16	Policies related to consumers and end users	x				Not material
ESRS S4-1	17	Nonrespect of UNGPs on Business and Human Rights and OECD guidelines	x		x		Not material
ESRS S4-4	35	Human rights issues and incidents	x				Not material
ESRS G1-1	10b	United Nations Convention against Corruption	x				Sustainability Statement – Business Conduct	Compliance Program, corporate values and Code of Conduct (PDF p. 319)
ESRS G1-1	10d	Protection of whistleblowers	x				Sustainability Statement – Business Conduct	Monitoring adherence to our compliance principles (PDF p. 322)
ESRS G1-4	24a	Fines for violation of anticorruption and antibribery laws	x		x		Sustainability Statement – Business Conduct	Incidents (PDF p. 323)
ESRS G1-4	24b	Standards of anticorruption and antibribery	x				Sustainability Statement – Business Conduct	Compliance Program, corporate values and Code of Conduct (PDF p. 320)
^a Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosure requirements in the financial services sector (Sustainable Finance Disclosure Regulation, SFDR) ^b Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance (Capital Requirements Regulation) ^c Regulation (EU) 2016/1011 of the European Parliament and of the Council of 8 June 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the performance of investment funds and amending Directives 2008/48/EC and 2014/17/EU and Regulation (EU) No 596/2014 ^d Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (“European Climate Law”)