BASF Report 2025

Sustainability Metrics

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.

Individual sustainability metrics are estimated based on indirect sources, such as sector-average data or other proxies. Due to rounding, individual figures may not add up exactly to the totals shown and percentages may not correspond exactly to the figures shown. As the calculations of our Scope 3 emissions (reported in the chapter E1 Climate Change) are largely based on models and statistics, they are subject to a high degree of uncertainty. The number of days lost by our workforce (reported in the chapter S1 Own Workforce) may change over the course of the following business year, as not all relevant information is available on the reporting date. Longer employee absences can only be reported and evaluated after the reporting date, which can lead to deviations from the number reported in the previous year. If additional information is required for individual metrics, we explain these in the corresponding chapters. This applies to changes compared to prior reporting periods, the handling of estimated values and measurement uncertainties.

Our data on environmental protection and safety is collected based on the recommendations of the International Council of Chemical Associations (ICCA) and the European Chemical Industry Council (CEFIC). Data relating to the environment, health and safety (EHS) and to human resources (HR) is recorded in a centrally-managed database. The EHS data is captured for each site and companies based at the respective site; the HR data is captured for each company. We collect data relating to energy as well as Scope 1 and Scope 2 emissions at plant level and aggregate this information for the relevant site as a whole. Environmental data (on pollutant emissions or water volumes, for example) is determined by measurements, calculations or estimations according to the regulatory requirements or legal obligations. The data collection method selected depends on technical limitations (high temperatures do not always allow the use of sensors for direct measurement), the ability to derive data from data already collected, and the proportionality of efforts to take measurements in relation to the emission in question (such as volume flow, operating hours). To increase the robustness of our data, we apply a two-step process in which sustainability data is first recorded and then validated in accordance with the principle of dual control. Additional plausibility checks are carried out by the responsible Corporate Center units at random, after which the data is evaluated based on the respective consolidation criteria and aggregated in the database.

If any changes regarding calculations of metrics have occurred compared with the previous year, or if we have made significant errors in the calculation of these metrics, we have explained this in the respective context. If metrics or their methods of measuring or calibrations are additionally validated by external sources, we indicate this in the respective chapter.

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