BASF Report 2025

This content fulfills the Disclosure Requirements of the European Sustainability Reporting Standards (ESRS). For an overview, please see the ESRS Index.

Appendix to the (Consolidated) Sustainability Statement

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.

ESRS-Kennzeichnung:

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

Disclosure Requirement Data point SFDRa reference Pillar 3b reference Bench­mark Regu­lationc reference EU Climated 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. 118)

Proportions represented in the Supervisory Board according to the aspects of diversity and independence taken into account (PDF p. 124)

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. 124)

ESRS 2 GOV-4

30

Statement on due diligence

x

Sustainability Statement – Business Conduct

G1 Human rights due diligence (PDF p. 290)

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. 154)

ESRS 2 SBM-1

40d (ii)

Involvement in activities related to chemical production

x

x

Sustainability Statement – General Disclosures

Our business (PDF p. 154)

ESRS 2 SBM-1

40d (iii)

Involvement in activities related to controversial weapons

x

x

Sustainability Statement – General Disclosures

Our business (PDF p. 154)

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. 154)

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. 179)

ESRS E1-1

16g

Undertakings excluded from Paris-aligned Benchmarks

x

x

Sustainability Statement – Climate Change

Transition plan for climate change mitigation (PDF p. 180)

ESRS E1-4

34

GHG emission reduction targets

x

x

x

Sustainability Statement – Climate Change

E1 Global Targets (PDF p. 189)

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. 192)

ESRS E1-5

37

Energy consumption and mix

x

Sustainability Statement – Climate Change

BASF Group’s energy consumption and mix (PDF p. 192)

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. 192)

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. 194)

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. 194)

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

E2 Metrics (PDF p. 209)

ESRS E3-1

9

Water and marine resources

x

Sustainability Statement – Water

E3 Strategy and Governance (PDF p. 214)

ESRS E3-1

13

Dedicated policy

x

Sustainability Statement – Water

Water protection in our production (PDF p. 214)

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 in 2025 (PDF p. 219)

ESRS E3-4

29

Total water consumption in m3 per net revenue on own operations

x

Sustainability Statement – Water

Water consumption (PDF p. 220)

ESRS 2 – SBM-3 – E4

16a (i)

x

Not applicable

ESRS 2 – SBM-3 – E4

16b

x

Sustainability Statement – Biodiversity and Ecosystems

E4 Biodiversity and Ecosystems (PDF p. 222)

ESRS 2 – SBM-3 – E4

16c

x

Sustainability Statement – Biodiversity and Ecosystems

E4 Metrics (PDF p. 231)

ESRS E4-2

24b

Sustainable land/agriculture practices or policies

x

Sustainability Statement – Biodiversity and Ecosystems

E4 Metrics (PDF p. 231)

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

Policies regarding the sourcing of renewable raw materials (PDF p. 225)

ESRS E5-5

37d

Nonrecycled waste

x

Sustainability Statement – Resource Use and Circular Economy

Resource outflows (PDF p. 240)

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 2025 (PDF p. 240)

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. 250)

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. 250)

ESRS S1-1

20

Human rights policy commitments

x

Sustainability Statement – Own Workforce

S1 Human rights due diligence (from PDF p. 249)

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

Sustainability Statement – Business Conduct

S1 Human rights due diligence (PDF p. 249)

No child labor and no forced labor (PDF p. 250)

Fundamental principles of responsible corporate governance (PDF p. 289)

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. 250)

ESRS S1-1

23

Workplace accident prevention policy or management system

x

Sustainability Statement – Own Workforce

Occupational safety and health (PDF p. 251)

ESRS S1-3

32c

Grievance/complaints handling mechanisms

x

Sustainability Statement – Own Workforce

Sustainability Statement – Business Conduct

Processes to remediate negative impacts and channels for own workers to raise concerns (PDF p. 255)

Handling compliance reports (PDF S. 294)

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 key figures as of December 31 (PDF p. 263)

ESRS S1-14

88e

Number of days lost to injuries, accidents, fatalities or illness

x

Sustainability Statement – Own Workforce

Occupational safety and health key figures as of December 31 (PDF p. 263)

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

S1 Metrics (PDF p. 263)

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. 265)

ESRS S2-1

17

Human rights policy commitments

x

Sustainability Statement – Workers in the Value Chain

Sustainability Statement – Business Conduct

S2 Strategy and Governance (PDF p. 265)

Fundamental principles of responsible corporate governance (PDF p. 289)

ESRS S2-1

18

Policies related to value chain workers

x

Sustainability Statement – Workers in the Value Chain

Procurement guidelines (PDF p. 267)

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. 266)

ESRS S2-4

36

Human rights issues and incidents connected to its upstream and downstream value chain

x

Not applicable

ESRS S3-1

16

Human rights policy commitments

x

Sustainability Statement – Affected Communities

Sustainability Statement – Business Conduct

S3 Strategy and Governance (PDF p. 276)

Fundamental principles of responsible corporate governance (PDF p. 289)

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

Not applicable

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. 289)

ESRS G1-1

10d

Protection of whistleblowers

x

Sustainability Statement – Business Conduct

Handling compliance reports (PDF p. 294)

ESRS G1-4

24a

Fines for violation of anticorruption and antibribery laws

x

x

Sustainability Statement – Business Conduct

Reported cases and follow-up measures (PDF p. 295)

ESRS G1-4

24b

Standards of anticorruption and antibribery

x

Sustainability Statement – Business Conduct

Contribution of our global compliance measures and systems (PDF p. 292)

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”)
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).

Here you can find a comprehensive overview of the abbreviations and definitions used in the ESRS.

How We Create Value

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Published on February 27, 2026

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