ESRS Index

ESRS 2

General Disclosures

General Disclosures (PDF p. 147)

BP-1

General basis for the preparation of sustainability statements

In all chapters and in General Disclosures (PDF p. 147)

BP-2

Disclosures in relation to specific circumstances

In all chapters and in General Disclosures (PDF p. 147)

GOV-1

The role of the administrative, management and supervisory bodies

See Direction and management by the Board of Executive Directors^a (PDF p. 115) as well as Supervision of company management by the Supervisory Board^a (PDF p. 118), The Board of Executive Directors’ and the Supervisory Board’s Handling of Sustainability Topics^a (PDF p. 128), Commitments to Promote the Participation of Women in Leadership Positions at BASF SE^a (PDF p. 133), Management and Supervisory Boards^a (PDF p. 140) and G1 Strategy and Governance^a (PDF p. 288)

GOV-2

Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies

See Direction and management by the Board of Executive Directors^a (PDF p. 115), Supervision of company management by the Supervisory Board^a (PDF p. 118) and The Board of Executive Directors’ and the Supervisory Board’s Handling of Sustainability Topics^a (PDF p. 128)

GOV-3

Integration of sustainability-related performance in incentive schemes

Compensation of Board Members^a (PDF p. 133) and Incentive schemes and organizational structures (PDF p. 178)

GOV-4

Statement on due diligence

G1 Actions (PDF p. 293)

GOV-5

Risk management and internal controls over sustainability reporting

Internal Control Processes in Relation to Sustainability Reporting (PDF p. 152) and Risk Management Process and Internal Control System^a (PDF p. 91)

SBM-1

Strategy, business model and value chain

Our Strategy^a (PDF p. 15), Our Strategic Levers^a (PDF p. 17), How We Create Value^a (PDF p. 22), Strategy in the General Disclosures chapter (PDF p. 154) and E1 Strategy and Governance (PDF p. 177)

SBM-2

Interests and views of stakeholders

In all chapters and in Interests and Views of Our Stakeholders (PDF p. 159)

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. 163)

IRO-1

Description of processes to identify and assess material impacts, risks and opportunities

In all chapters and in Double Materiality Assessment (PDF p. 163)

IRO-2

Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement

On this page and General Disclosures (PDF p. 148), Double Materiality Assessment (PDF p. 163) and Appendix to the (Consolidated) Sustainability Statement (PDF p. 297)

MDR-P

Policies adopted to manage material sustainability matters

In all chapters and in Minimum disclosures regarding policies, actions and targets (PDF p. 150)

MDR-A

Actions and resources in relation to material sustainability matters

In all chapters and in Minimum disclosures regarding policies, actions and targets (PDF p. 150)

MDR-M

Metrics in relation to material sustainability matters

In all chapters and in Sustainability KPIs (PDF p. 149)

MDR-T

Tracking effectiveness of policies and actions through targets

In all chapters and in Minimum disclosures regarding policies, actions and targets (PDF p. 150)

E1 Climate Change

E1 Climate Change (PDF p. 172)

E1-1

Transition plan for climate change mitigation

Transition plan for climate change mitigation (PDF p. 179)

E1-2

Policies related to climate change mitigation and adaptation

Strategy and Governance (PDF p. 177)

E1-3

Actions and resources in relation to climate change policies

Actions (PDF p. 183)

E1-4

Targets related to climate change mitigation and adaptation

Global Targets (PDF p. 189)

E1-5

Energy consumption and mix

Energy supply (PDF p. 192)

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. 194)

E1-7

GHG removals and GHG mitigation projects financed through carbon credits

Carbon credits (PDF p. 192)

E1-8

Internal carbon pricing

Internal carbon pricing (PDF p. 198)

E2 Pollution^b

E2 Pollution Prevention (PDF p. 199)

E2-1

Policies related to pollution

Strategy and Governance (PDF p. 200)

E2-2

Actions and resources related to pollution

Actions (PDF p. 205)

E2-3

Targets related to pollution

Global Targets (PDF p. 208)

E2-4

Pollution of air, water and soil

Emissions to air and water (PDF p. 209)

E2-5

Substances of concern and substances of very high concern

Substances of (Very High) Concern (PDF p. 210)

E3 Water and marine resources^c

E3 Water (PDF p. 213)

E3-1

Policies related to water and marine resources

Strategy and Governance (PDF p. 214)

E3-2

Actions and resources related to water and marine resources

Actions (PDF p. 216)

E3-3

Targets related to water and marine resources

Global Target (PDF p. 218)

E3-4

Water consumption

Metrics (PDF p. 219)

E4 Biodiversity and Ecosystems

E4 Biodiversity and Ecosystems (PDF p. 221)

E4-1

Transition plan and consideration of biodiversity and ecosystems in strategy and business model

Strategy and Governance (PDF p. 222)

E4-2

Policies related to biodiversity and ecosystems

Strategy and Governance (PDF p. 224)

E4-3

Actions and resources related to biodiversity and ecosystems

Actions (PDF p. 228)

E4-4

Targets related to biodiversity and ecosystems

Global Targets (PDF p. 230)

E4-5

Impact metrics related to biodiversity and ecosystems change

Metrics (PDF p. 231)

E5 Resource Use and Circular Economy

E5 Resource Use and Circular Economy (PDF p. 232)

E5-1

Policies related to resource use and circular economy

Strategy and Governance (PDF p. 233)

E5-2

Actions and resources related to resource use and circular economy

Actions (PDF p. 234)

E5-3

Targets related to resource use and circular economy

Global Targets (PDF p. 237)

E5-4

Resource inflows

Resource inflows (PDF p. 238)

E5-5

Resource outflows

Resource outflows (PDF p. 239)

S1 Own Workforce

S1 Own Workforce (PDF p. 248)

S1-1

Policies related to own workforce

Strategy and Governance (PDF p. 249)

S1-2

Processes for engaging with own workers and workers’ representatives about impacts

Engaging with employees and their employee representatives (PDF p. 254)

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. 255) and Grievance procedure for monitoring adherence to our compliance principles (PDF p. 293)

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. 256)

S1-5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Global Targets (PDF p. 259)

S1-6

Characteristics of the undertaking’s employees

Metrics (PDF p. 261)

S1-10

Adequate wages

Metrics (PDF p. 263)

S1-14

Health and safety metrics

Occupational safety and health key figures (PDF p. 263)

S1-17

Incidents, complaints and severe human rights impacts

Metrics (PDF p. 263)

S2 Workers in the Value Chain

S2 Workers in the Value Chain (PDF p. 264)

S2-1

Policies related to value chain workers

Strategy and Governance (PDF p. 265)

S2-2

Processes for engaging with value chain workers about impacts

Engagement and grievance mechanisms (PDF p. 268)

S2-3

Processes to remediate negative impacts and channels for value chain workers to raise concerns

Engagement and grievance mechanisms (PDF p. 268) and Grievance procedure for monitoring adherence to our compliance principles (PDF p. 293)

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

Evaluating and developing our suppliers (PDF p. 269)

S2-5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Global Targets (PDF p. 273)

S3 Affected Communities

S3 Affected Communities (PDF p. 275)

S3-1

Policies related to affected communities

Strategy and Governance (PDF p. 276)

S3-2

Processes for engaging with affected communities about impacts

Stakeholder engagement (PDF p. 279)

S3-3

Processes to remediate negative impacts and channels for affected communities to raise concerns

Grievance mechanism and remedial actions (PDF p. 281) and Grievance procedure for monitoring adherence to our compliance principles (PDF p. 293)

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. 281)

S3-5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Global Targets (PDF p. 286)

G1 Business Conduct

G1 Business Conduct (PDF p. 288)

G1-1

Business conduct policies and corporate culture

Contribution of our global compliance measures and systems (PDF p. 291)

G1-3

Prevention and detection of corruption and bribery

Strategy and Governance (PDF p. 289) and from Contribution of our training courses to the prevention of corruption and bribery onward (PDF p. 292)

G1-4

Confirmed incidents of corruption or bribery

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