GRI compliance and audit

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GRI compliance and limited assurance statement by Deloitte To enhance our credibility, we chose Deloitte to audit (based on ISAE 3000) our report according to the GRI Standards. A limited review was performed on a selection of 19 highly material quantitative socio-economic and environmental indicators (indicated with this symbol ✅ in the GRI Content Index).

This universal standard offers a general strategic overview of the organization’s sustainability.

GRI 102: General Disclosure
Organisational profile
GRI GRI Description Disclosure Reference
102-1 Name of the organisation essenscia www.essenscia.be
102-2 Activities, brands, products, and services The Belgian Chemistry, Plastics and Life Sciences, Industry (NACE codes 20, 21, 22) About the report > About essenscia and the sector
102-3 Location of headquarters August Reyerslaan 80, 1030 Brussels, BluePoint building View on Google Maps
102-4 Location of operations Belgium (730 member compagnies) About the report > Scope of the report
102-5 Ownership and legal form Non-profit organisation
102-6 Markets served Products of our member-companies are used in a wide array of possible applications like automotive, construction, electronics, health care, packaging, food, etc. A large portion is intended for export, mainly to neighbouring European countries, but also to the USA and other countries worldwide. About the report > About essenscia and the sector Prosperity > Trade Balance
102-7 Scale of the organization essenscia employs around 50 people About the report > About essenscia and the sector For the sector: People > Employment
102-8 Information on employees and other workers Based on the social balance of 2018, essenscia employs 49 full time equivalents: 30 women and 19 men. All have permanent contracts. About the report > About essenscia and the sector For the sector: People > Diversity
102-9 Supply chain essenscia is representing an export oriented sector with a wide diversity of products and sales markets which results in very complex supply chains, especially for niche markets and applications. Prosperity > Sustainable Value Chains SDGs > Partnerships for the goals
102-10 Significant changes to the organization and its supply chain There have been no significant changes in our organisation
102-11 Precautionary principle or approach essenscia represents a broad industrial sector. Discussions relating to precautionary principles or approaches take place on different levels. Planet > Product Stewardship Process Safety People > Occupational Health, Accidents at Work, Anti-trust and anti-competition Prosperity > Sustainable Value Chains Challenges > Circular Economy
102-12 External initiatives essenscia is involved in a lot of external activities. About the report > About essenscia and the sector SDGs > Partnerships for the goals Challenges > Talent Overview of initiatives
102-13 Membership of associations CEFIC, ECEG, VBO, UWE, VOKA About the report > About essenscia and the sector SDGs > Parnerships for the goals
Strategy
GRI GRI Description Disclosure Reference
102-14 Statement from senior decision-maker Preface of the managing director About the report > Preface of the managing director
102-15 Key impacts, risks, and opportunities Preface of the managing director, Narratives About the report > Preface of the managing director Challenges > Energy & Climate, Sustainable Plastics, Circular Economy, Talent
Ethics and integrity
GRI GRI Description Disclosure Reference
102-16 Values, principles, standards, and norms of behavior About the report > About essenscia About the report > About essenscia and the sector
Governance
GRI GRI Description Disclosure Reference
102-18 Governance structure About the report > About essenscia About the report > About essenscia and the sector
102-21 Consulting stakeholders on economic, environmental, and social topics About the report > Stakeholder involvement About the report > Stakeholder involvement
102-22 Composition of the highest governance body and its committees About the report > About essenscia About the report > About essenscia and the sector
102-24 Nominating and selecting the highest governance body About the report > About essenscia About the report > About essenscia and the sector
Stakeholder engagement
GRI GRI Description Disclosure Reference
102-40 List of stakeholder groups About the report > Stakeholder involvement About the report > Stakeholder involvement
102-41 Collective bargaining agreements 100% of the employees are covered with working conditions that are based on a national collective agreement negotiated with trade union representatives. Furthermore, many companies negotiate additional agreements with a focus on company specific working conditions and terms of employment. For employees in a management function, not all collective negotiated terms and conditions are applicable.
102-42 Identifying and selecting stakeholders About the report > Stakeholder involvement About the report > Stakeholder involvement
102-43 Approach to stakeholder engagement About the report > Stakeholder involvement About the report > Stakeholder involvement
102-44 Key topics and concerns raised Three stakeholder dialogues took place (18/12/2018, 22/3/2019, 26/6/2019). Minutes were made and feedback provided to all participants. Stakeholders’ views were taken into consideration on selecting key topics and KPI’s. About the report > Stakeholder involvement
Reporting practise
GRI GRI Description Disclosure Reference
102-45 Entities included in the consolidated financial statements NACE 20-21-22, Indicator methodology About the report > About the indicators
102-46 Defining report content and topic boundaries About the report > About essenscia and the sector, Scope of the report (relation between Belgian, EU and global levels) About the report > About essenscia and the sector, Scope of the report
102-47 List of material topics About the report > Materiality Matrix About the report > Materiality Matrix
102-48 Restatements of information There is no restatement of information unless specifically stated otherwise in the text.
102-49 Changes in reporting There are no significant changes regarding to previous reporting periods in the list of material topics and topic boundaries.
102-50 Reporting period 2017 and 2018 depending on the latest available data
102-51 Date of most recent report 2019
102-52 Reporting cycle Every 2 years
102-53 Contact point for questions regarding the report Sofie Bracke (sbracke@essenscia.be)
102-54 Claims of reporting in accordance with the GRI Standards This report has been prepared in accordance with the GRI Standards: Core option
102-55 GRI content index See current table
102-56 External assurance This report has been audited by Deloitte
GRI 103: Management approach
Indicator Description Disclosure Reference
103-1 Explanation of the material topic and its boundary Narratives & About the report > Scope of the report, Materiality Matrix, About the indicators Challenges > Energy & Climate, Sustainable Plastics, Talent, Circular Economy
About the report > Scope of the report, Materiality Matrix, About the indicators
INDICATORS
Economic
GRI 201: Economic Performance
GRI GRI Description Disclosure Reference External verification
201-1 Direct economic value generated and distributed People > Salaries People > Salaries
201-1 Direct economic value generated and distributed Prosperity > Value added Prosperity > Value added
201-1 Direct economic value generated and distributed Prosperity > Trade balance Prosperity > Trade Balance
201-1 Direct economic value generated and distributed Prosperity > Profitability Prosperity > Profitability
201-2 Financial implications and other risks and opportunities due to climate change Prosperity > Financial implications of climate change* Prosperity > Financial implications of climate change
201-4 Financial assistance received from government Prosperity > Taxes Prosperity > Taxes
GRI 202: Market Presence
GRI GRI Description Disclosure Reference External verification
202-1 Ratios of standard entry level wage by gender compared to local minimum wage People > Salaries People > Salaries
GRI 203: Indirect Economic Impacts
GRI GRI Description Disclosure Reference External verification
203-1 Infrastructure investments and services supported Prosperity > Investments People > Community Engagements* Prosperity > Investments People > Community Engagements
203-2 Significant indirect economic impacts People > Employment People > Employment
GRI 205: Anti-corruption & GRI 206: Anti-corruption
GRI GRI Description Disclosure Reference External verification
205-1, 205-2,205-3, 206-1 Operations assessed for risks related to corruption, Communication and training about anti-corruption policies and procedures, Confirmed incidents of corruption and actions taken, Legal actions for anti-competitive behavior, anti-trust, and monopoly practices People > Anti-trust and anti-corruption compliance* People > Anti-trust and anti-corruption compliance
Environmental performance
GRI 301: Materials
GRI GRI Description Disclosure Reference External verification
301-1, 301-2 Materials used by weight or volume, Recycled input materials used Planet > Resource efficiency Planet > Resource efficiency
301-3 Reclaimed products and their packaging materials Planet > Industrial packaging Planet > Industrial packaging
GRI 302: Energy
GRI GRI Description Disclosure Reference External verification
302-1, 302-3 Energy consumption wit,hin the organization, Energy intensity Planet > Energy consumption Planet > Energy consumption
302-4 Reduction of energy consumption Planet > Energy efficiency Planet > Energy efficiency
302-2 Energy consumption outside of the organization Planet > Transport & Logistics* Planet > Transport & Logistics
GRI 303: Water and effluents
GRI GRI Description Disclosure Reference External verification
303-3, 303-5 Water withdrawal, Water consumption Planet > Water use Planet > Water use
GRI 304: Biodiversity
GRI GRI Description Disclosure Reference External verification
304-1, 304-2 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas, Significant impacts of activities, products, and services on biodiversity Planet > Biodiversity* Planet > Biodiversity
GRI 305: Emissions
GRI GRI Description Disclosure Reference External verification
305-1, 305-2, 305-4, 305-5 Direct (Scope 1) GHG emissions, Energy indirect (Scope 2) GHG emissions, GHG emissions intensity, Reduction of GHG emissions Planet > Greenhouse gas emissions Planet > Greenhouse gas emissions
305-3 Other indirect (Scope 3) GHG emissions Planet > Transport & Logistics* Planet > Transport & Logistics
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions Planet > Acidifying emissions Planet > Acidifying emissions
Planet > Organic emissions Planet > Organic emissions
Planet > Nitrogen and Phosphorus Planet > Nitrogen and Phosphorus
GRI 306: Eflluents and waste
GRI GRI Description Disclosure Reference External verification
306-1 Water discharge by quality and destination Planet > Water quality Planet > Water quality
306-2 Waste by type and disposal method Planet > Industrial waste Planet > Industrial waste
GRI 307: Environmental compliance
GRI GRI Description Disclosure Reference External verification
307-1 Non-compliance with environmental laws and regulations Planet > Sustainable value chains* Planet > Sustainable value chains
People > Compliance with legislation People > Compliance with legislation
GRI 308: Supplier environmental assessment
GRI GRI Description Disclosure Reference External verification
308-1 New suppliers that were screened using environmental criteria Planet > Sustainable value chains* Planet > Sustainable value chains
308-2 Negative environmental impacts in the supply chain and actions taken Planet > Sustainable value chains* Planet > Sustainable value chains
People > Product stewardship* People > Product stewardship
Social performance
GRI 401: Employment
GRI GRI Description Disclosure Reference External verification
401-1 New employee hires and employee turnover People > Employment People > Employment
GRI 403: Occupational Health and Safety
GRI Description Disclosure Reference External verification
403-1 Occupational health and safety management system People > Occupational health People > Occupational health
403-2 Hazard identification, risk assessment, and incident investigation People > , Accidents at work, Community Engagements*, Occupational health People > Accidents at work, Community Engagements*, Occupational health
403-3 Occupational health services People > Accidents at work People > Accidents at work
403-4 Worker participation, consultation, and communication on occupational health and safety People > Occupational health People > Occupational health
GRI 404: Training and Education
GRI GRI Description Disclosure Reference External verification
404-1 Average hours of training per year per employee People > Life-long learning, Age pyramid People > Life-long learning, Age pyramid
404-2 Programs for upgrading employee skills and transition assistance programs People > Life-long learning, Age pyramid People > Life-long learning, Age pyramid
404-3 Percentage of employees receiving regular performance and career development reviews People > Age pyramid People > Age pyramid
GRI 405: Diversity and equal opportunity & GRI 406: Non discrimination
GRI GRI Description Disclosure Reference External verification
405-1, 406-1 Diversity of governance bodies and employees, Incidents of discrimination and corrective actions taken People > Diversity People > Diversity
GRI 407: Freedom of association and collective bargaining
GRI GRI Description Disclosure Reference External verification
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk People > Social climate People > Social climate
GRI 408: Child labor
GRI GRI Description Disclosure Reference External verification
408-1 Operations and suppliers at significant risk for incidents of child labor Planet > Sustainable value chains* Planet > Sustainable value chains
GRI 413: Local communities
GRI GRI Description Disclosure Reference External verification
413-1 Operations with local community engagement, impact assessments, and development programs People > Community engagement* People > Community engagement
GRI 414: Supplier social assessment
GRI GRI Description Disclosure Reference External verification
414-1 New suppliers that were screened using social criteria Planet > Sustainable value chains* Planet > Sustainable value chains
414-2 Negative social impacts in the supply chain and actions taken Planet > Sustainable value chains* Planet > Sustainable value chains
GRI 416: Customer health and safety
GRI GRI Description Disclosure Reference External verification
416-1 Assessment of the health and safety impacts of product and service categories People > Product stewardship* People > Product stewardship
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services People > Product stewardship* People > Product stewardship
GRI 417: Marketing and labeling
GRI GRI Description Disclosure Reference External verification
417-1 Requirements for product and service information and labeling People > Product stewardship* People > Product stewardship
417-2 Incidents of non-compliance concerning product and service information and labeling, People > Product stewardship* People > Product stewardship
417-3 Incidents of non-compliance concerning marketing communications People > Product stewardship* People > Product stewardship
GRI 419: Socio-economic compliance
GRI GRI Description Disclosure Reference External verification
419-1 Non-compliance with laws and regulations in the social and economic area People > Compliance with legilsation People > Compliance with legilsation
Other social indicators
GRI GRI Description Disclosure Reference External verification
People > Employee qualifications People > Employee qualifications
People > Mobility People > Mobility
People > Process safety* People > Process safety
Additional non GRI disclosure
Research and innovation
GRI GRI Description Disclosure Reference External verification
R&D expenses, Innovation, Numbers of researches Prosperity > R&D expenses, Innovation, Numbers of researches Prosperity > R&D expenses, Innovation, Number of researches
* Qualitative indicators when no numbers are currently available.

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