BASF Report 2025

Minimum disclosures regarding policies, actions and targets

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.

Time horizons specified in our (Consolidated) Sustainability Statement are used in accordance with the ESRS definitions. Policies are adopted by the Board of Executive Directors and define the principles surrounding a topic; requirements govern how a policy is implemented. Policies and corporate requirements generally apply globally at BASF. Information on how we monitor compliance with policies and requirements (ESRS: Concepts) is provided in the context of the respective chapters. If, as is customary at BASF, we do not communicate a base year in this context, we expect that the relevant policy will be generally and continuously adhered to. The table below provides an overview of the general disclosures concerning application of the most important globally valid policies. When developing and implementing policies, we only involve stakeholders in exceptional cases. In the case of standards dealing with co-determination-relevant topics, employee representatives are involved in accordance with local conditions. We have explained any such occurrences in the context of the respective chapter. If no such explanation is given, then stakeholders have not been included with regard to the policy. Our policies are accessible to our employees via an internal platform. We make the relevant requirements or policies available to external target groups via our website. Our sustainability management is based on centrally defined global targets and policies, as well as often decentralized actions, projects or initiatives that we implement in order to drive continuous optimization and further development in the respective area. Actions in accordance with ESRS requirements are explained as such in the respective chapters. For projects or initiatives which do not fall under the definition of the ESRS, we have opted to not make the minimum disclosure requirements for actions.

In general, the targets reported are selected voluntarily. Whenever targets are mandatory under a specific piece of legislation, this has been noted in the respective context. If stakeholders were involved in defining a target, we indicate this in the respective context. Details on the involvement of stakeholders in setting targets can be found under Interests and Views of Our Stakeholders. We have explained any changes to calculations of targets compared with the previous year, or any changes we have made to correct calculation errors, in the respective context.

General disclosures on key global policies

Requirement/policy

Scope of application

Accountable entity

Effect on the value chain

BASF Policy Statement on Human Rights

BASF’s voluntary commitment to respect internationally recognized human rights in its own activities and to reinforce such commitment in its relationships with business partners. The BASF Group’s Policy Statement on Human Rights defines how BASF fulfills its responsibility in cooperation with the relevant stakeholder groups.

Corporate Legal, Compliance and Insurance

Entire value chain

BASF Code of Conduct

BASF’s Code of Conduct lays out the framework to which all employees worldwide must adhere in order to comply with applicable laws and internal requirements as well as ethical business practices.

Corporate Legal, Compliance and Insurance

Entire value chain

Compliance management system (CMS)

The CMS policy supplements the Code of Conduct and describes the actions BASF takes to prevent noncompliant behavior.

Corporate Legal, Compliance and Insurance

Entire value chain

BASF Human Rights Management Policy

The policy regulates the overarching human rights management at BASF and its overall structure, including roles, responsibilities and obligations.

Corporate Legal, Compliance and Insurance

Entire value chain

Human Rights Due Diligence for Third-Party Workers

The requirement sets forth a multilevel approach to ensuring human rights due diligence with regard to employees of third-party companies.

Corporate Legal, Compliance and Insurance

Entire value chain

BASF’s Position on Water Protection

This voluntary commitment by BASF defines how we protect water when purchasing raw materials, operating our sites and when our products are used.

Corporate Environmental Protection, Health, Safety & Quality

Entire value chain

BASF’s Position on Forest Protection

This voluntary commitment by BASF defines how we protect forests when purchasing raw materials, operating our sites and when our products are used.

Corporate Sustainability

Entire value chain

Responsible Care Management Systema

BASF’s Responsible Care Management System consists of several policies that regulate health, safety and environmental protection in accordance with the Responsible Care® Global Charter.

Board of Executive Directors of
BASF SE

Own production

Responsible Care Management System

Global standards on CO2 emissions and energy data, energy efficiency and energy policies

The standards govern BASF’s treatment of CO2 emissions and energy data plus the aspects of energy efficiency and energy policies.

Corporate Environmental Protection, Health, Safety & Quality

Own production

Responsible Care Management System

Global standards on environmental protection

The global standards define BASF’s approach to emissions to air and water, to waste and to the introduction of sustainable water management.

Corporate Environmental Protection, Health, Safety & Quality

Own production

Responsible Care Management System

Global standards on process safety, emergency management and crisis management

The global standards govern the operation of our sites, emergency preparedness and emergency response.

Corporate Environmental Protection, Health, Safety & Quality

Own production

Responsible Care Management System

Global standards on product, transportation and distribution safety

The global standards govern the safe use of our products.

Corporate Environmental Protection, Health, Safety & Quality

Entire value chain

Procurement policy

This policy defines the organizational framework, basic rules and fundamental principles for procurement activities within the BASF Group.

Corporate Development

Upstream value chain

Procurement requirement

The requirement governs BASF’s procurement process.

Corporate Development

Upstream value chain

Risk-based sustainability management (part of the procurement requirement)

As part of our procurement requirement, risk-based sustainability management defines how BASF deals with risks in the procurement process.

Corporate Development

Upstream value chain

Supplier Code of Conduct (part of risk-based sustainability management)

In the Supplier Code of Conduct, BASF defines its expectations regarding environmental, labor and social standards in the supply chain.

Global Procurement; any units with purchasing activities

Upstream value chain

Principles for the responsible sourcing of renewable raw materials

These principles describe how BASF sources renewable raw materials responsibly.

Corporate Development

Upstream value chain

BASF Palm Sourcing Policy

This policy defines the process of purchasing palm-based raw materials in BASF’s Care Chemicals division.

Care Chemicals

Upstream value chain

Requirements for Product Carbon Footprints and eco-efficiency analyses

These requirements stipulate how Product Carbon Footprints are calculated and how eco-efficiency analyses should be performed, thereby laying out the framework for the steering and measurement of sustainability factors at BASF.

Corporate Development

Upstream and downstream value chain

Business partner due diligence

This policy governs compliance requirements for our business partners.

Corporate Compliance

Downstream value chain

a

The core of our Responsible Care Management System is our Environmental Protection, Health, Safety & Quality (EHSQ) Policy, for which BASF’s Board of Executive Directors is accountable. The Corporate Environmental Protection, Health, Safety & Quality unit of the Corporate Center is responsible for specific monitoring activities and for handling corporate governance tasks.
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.
Policy
In this report, we use the word policy or requirement to describe internal frameworks that set out the fundamental guidelines of our company. At BASF, policies are set by the Board of Executive Directors and define principles relating to a specific topic. Separate requirements define the processes for implementing a policy.

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Published on February 27, 2026

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