ESRS Index
The content of this section is not part of the statutory audit of the annual financial statements but has undergone a separate limited assurance by our auditor.
The content of this section is voluntary, unaudited information, which was critically read by the auditor.
This content fulfills the Disclosure Requirements of the European Sustainability Reporting Standards (ESRS). The ESRS Index gives an overview of the references to the ESRSs in this report.
European Sustainability Reporting Standards (ESRS) Disclosure Requirements covered by the Combined Management’s Report
| ESRS Disclosure Requirement | Disclosure Requirement | Links | ||
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ESRS 2 |
General Disclosures |
General Disclosures (PDF p. 150) |
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BP-1 |
General basis for the preparation of sustainability statements |
In all chapters and in General Disclosures (PDF p. 150) |
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BP-2 |
Disclosures in relation to specific circumstances |
In all chapters and in General Disclosures (PDF p. 150) |
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GOV-1 |
The role of the administrative, management and supervisory bodies |
See Board of Executive Directorsa (PDF p. 111 onward) as well as Supervisory Boarda (PDF p. 118), Handling of Sustainability Topicsa (PDF p. 129), Participation of Women in Leadership Positionsa (PDF p. 135), Management and Supervisory Boardsa (PDF p. 141) and G1 Strategy and Governancea (PDF p. 318) |
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GOV-2 |
Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies |
See Board of Executive Directorsa (PDF p. 111 onward), Supervisory Boarda (PDF p. 118) and Handling of Sustainability Topicsa (PDF p. 129) |
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GOV-3 |
Integration of sustainability-related performance in incentive schemes |
Compensation of Board Membersa (PDF p. 134) and E1 Strategy and Governance (PDF p. 184) |
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GOV-4 |
Statement on due diligence |
Corporate Due Diligence (PDF p. 154) |
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GOV-5 |
Risk management and internal controls over sustainability reporting |
Internal Control Processes in Relation to Sustainability Reporting (PDF p. 155) and Risk Management Process and Internal Control Systema (PDF p. 88) |
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SBM-1 |
Strategy, business model and value chain |
How We Create Valuea (PDF p. 15), Our Strategya (PDF p. 18), Transforma (PDF p. 22) and Strategy in the General Disclosures chapter (PDF p. 157) |
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SBM-2 |
Interests and views of stakeholders |
In all chapters and in Interests and Views of Our Stakeholders (PDF p. 163) |
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SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
In all chapters and in Double Materiality Assessment (PDF p. 167) |
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IRO-1 |
Description of processes to identify and assess material impacts, risks and opportunities |
In all chapters and in Double Materiality Assessment (PDF p. 167) |
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IRO-2 |
Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement |
On this page and Topic category S4 (PDF p. 155), Process (PDF p. 167) and Appendix to the (Consolidated) Sustainability Statement (PDF p. 324) |
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MDR-P |
Policies adopted to manage material sustainability matters |
In all chapters and in General Disclosures (PDF p. 151) |
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MDR-A |
Actions and resources in relation to material sustainability matters |
In all chapters and in General Disclosures (PDF p. 152) |
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MDR-M |
Metrics in relation to material sustainability matters |
In all chapters and in General Disclosures (PDF p. 150) |
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MDR-T |
Tracking effectiveness of policies and actions through targets |
In all chapters and in General Disclosures (PDF p. 151) |
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E1 Climate Change |
E1 Climate Change (PDF p. 178) |
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E1-1 |
Transition plan for climate change mitigation |
Transition plan for climate change mitigation (PDF p. 185) |
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E1-2 |
Policies related to climate change mitigation and adaptation |
Strategy and Governance (PDF p. 182) |
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E1-3 |
Actions and resources in relation to climate change policies |
Actions (PDF p. 189) |
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E1-4 |
Targets related to climate change mitigation and adaptation |
Global Targets (PDF p. 194) |
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E1-5 |
Energy consumption and mix |
Energy supply (PDF p. 198) |
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E1-6 |
Gross Scopes 1, 2, 3 and Total GHG emissions |
BASF Group’s greenhouse gas emissions according to the Greenhouse Gas Protocol (PDF p. 200) |
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E1-7 |
GHG removals and GHG mitigation projects financed through carbon credits |
Carbon credits (PDF p. 197) |
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E1-8 |
Internal carbon pricing |
Internal carbon pricing (PDF p. 203) |
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E2 Pollutionb |
E2 Pollution Prevention (PDF p. 205) |
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E2-1 |
Policies related to pollution |
Strategy and Governance (PDF p. 207) |
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E2-2 |
Actions and resources related to pollution |
Actions (PDF p. 211) |
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E2-3 |
Targets related to pollution |
Global Targets (PDF p. 215) |
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E2-4 |
Pollution of air, water and soil |
Emissions to air and water (PDF p. 216) |
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E2-5 |
Substances of concern and substances of very high concern |
Substances of (Very High) Concern (PDF p. 218) |
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E3 Water and marine resourcesc |
E3 Water (PDF p. 221) |
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E3-1 |
Policies related to water and marine resources |
Strategy and Governance (PDF p. 222) |
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E3-2 |
Actions and resources related to water and marine resources |
Actions (PDF p. 225) |
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E3-3 |
Targets related to water and marine resources |
Global Target (PDF p. 227) |
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E3-4 |
Water consumption |
Metrics (PDF p. 229) |
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E4 Biodiversity and Ecosystems |
E4 Biodiversity and Ecosystems (PDF p. 231) |
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E4-1 |
Transition plan and consideration of biodiversity and ecosystems in strategy and business model |
Strategy and Governance (PDF p. 233) |
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E4-2 |
Policies related to biodiversity and ecosystems |
Governance approach (PDF p. 239) |
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E4-3 |
Actions and resources related to biodiversity and ecosystems |
Actions (PDF p. 241) |
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E4-4 |
Targets related to biodiversity and ecosystems |
Global Targets (PDF p. 243) |
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E4-5 |
Impact metrics related to biodiversity and ecosystems change |
Metrics (PDF p. 245) |
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E5 Resource Use and Circular Economy |
E5 Resource Use and Circular Economy (PDF p. 246) |
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E5-1 |
Policies related to resource use and circular economy |
Strategy and Governance (PDF p. 247) |
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E5-2 |
Actions and resources related to resource use and circular economy |
Actions (PDF p. 248) |
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E5-3 |
Targets related to resource use and circular economy |
Global Targets (PDF p. 252) |
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E5-4 |
Resource inflows |
Resource inflows (PDF p. 253) |
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E5-5 |
Resource outflows |
Resource outflows (PDF p. 255) |
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S1 Own Workforce |
S1 Own Workforce (PDF p. 270) |
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S1-1 |
Policies related to own workforce |
Strategy and Governance (PDF p. 272) |
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S1-2 |
Processes for engaging with own workers and workers’ representatives about impacts |
Engaging with employees and their representatives (PDF p. 279) |
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S1-3 |
Processes to remediate negative impacts and channels for affected communities to raise concerns |
Processes to remediate negative impacts and channels for own workers to raise concerns (PDF p. 281) |
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S1-4 |
Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions |
Actions (PDF p. 281) |
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S1-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Global Targets (PDF p. 286) |
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S1-6 |
Characteristics of the undertaking’s employees |
Metrics (PDF p. 288) |
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S1-10 |
Adequate wages |
Metrics (PDF p. 290) |
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S1-14 |
Health and safety metrics |
Occupational safety and health metrics (PDF p. 290) |
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S1-17 |
Incidents, complaints and severe human rights impacts |
Metrics (PDF p. 290) |
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S2 Workers in the Value Chain |
S2 Workers in the Value Chain (PDF p. 292) |
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S2-1 |
Policies related to value chain workers |
Strategy and Governance (PDF p. 293) |
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S2-2 |
Processes for engaging with value chain workers about impacts |
Engagement (PDF p. 296) |
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S2-3 |
Processes to remediate negative impacts and channels for value chain workers to raise concerns |
Grievance mechanisms (PDF p. 296) |
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S2-4 |
Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions |
Assessing and growing our suppliers (PDF p. 297) |
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S2-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Global Targets (PDF p. 301) |
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S3 Affected Communities |
S3 Affected Communities (PDF p. 303) |
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S3-1 |
Policies related to affected communities |
Strategy and Governance (PDF p. 304) |
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S3-2 |
Processes for engaging with affected communities about impacts |
Engagement (PDF p. 308) |
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S3-3 |
Processes to remediate negative impacts and channels for affected communities to raise concerns |
Grievance mechanisms (PDF p. 310) |
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S3-4 |
Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions |
Actions (PDF p. 311) |
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S3-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Global Targets (PDF p. 315) |
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G1 Business Conduct |
G1 Business Conduct (PDF p. 317) |
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G1-1 |
Business conduct policies and corporate culture |
Compliance Program, corporate values and Code of Conduct (PDF p. 319) |
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G1-3 |
Prevention and detection of corruption and bribery |
Strategy and governance (PDF p. 318) Monitoring adherence to our compliance principles (PDF p. 322) |
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G1-4 |
Confirmed incidents of corruption or bribery |
Incidents (PDF p. 323) |
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a Reference to chapter outside of the Sustainability Statement b Name of chapter in BASF Report 2024: E2 Pollution Prevention c Name of chapter in BASF Report 2024: E3 Water |
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