Declaration of Corporate Governance in Accordance With Sections 289f and 315d HGB
Please note
With the exception of the “Disclosures according to sections 289a and 315a of the German Commercial Code (HGB) and explanatory report of the Board of Executive Directors according to section 176(1) sentence 1 of the German Stock Corporation Act (AktG),” the content of this section is not part of the statutory audit but is part of a separate audit with limited assurance.
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.
The Combined Declaration of Corporate Governance of BASF SE and the BASF Group, pursuant to sections 289f HGB and 315d HGB, comprises the subchapters Corporate Governance Report including the description of the diversity concept for the composition of the Board of Executive Directors and the Supervisory Board (except for the disclosures pursuant to sections 289a and 315a HGB), G1 Business Conduct and Declaration of Conformity Pursuant to Section 161 AktG.
Pursuant to section 317(2) sentence 6 HGB, the auditor checked that the disclosures according to section 315d HGB in conjunction with section 289f(2) HGB were made.
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.