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
GRIGRI DescriptionDisclosureReference
102-1Name of the organisationessensciawww.essenscia.be
102-2Activities, brands, products, and servicesThe Belgian Chemistry, Plastics and Life Sciences, Industry (NACE codes 20, 21, 22)About the report > About essenscia and the sector
102-3Location of headquartersAugust Reyerslaan 80, 1030 Brussels, BluePoint buildingView on Google Maps
102-4Location of operationsBelgium (730 member compagnies)About the report > Scope of the report
102-5Ownership and legal formNon-profit organisation 
102-6Markets servedProducts 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
102-7Scale of the organizationessenscia employs around 50 peopleAbout the report > About essenscia and the sector
For the sector: People > Employment
102-8Information on employees and other workersBased 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
102-9Supply chainessenscia 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
102-10Significant changes to the organization and its supply chainThere have been no significant changes in our organisation 
102-11Precautionary principle or approachessenscia 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
102-12External initiativesessenscia 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
102-13Membership of associationsCEFIC, ECEG, VBO, UWE, VOKAAbout the report > About essenscia and the sector
SDGs > Partnerships for the goals
Strategy
GRIGRI DescriptionDisclosureReference
102-14Statement from senior decision-makerPreface of the managing directorAbout the report > Preface of the managing director
102-15Key impacts, risks, and opportunitiesPreface of the managing director, NarrativesAbout the report > Preface of the managing director
Challenges > Energy & Climate, Sustainable Plastics, Circular Economy, Talent
Ethics and integrity
GRIGRI DescriptionDisclosureReference
102-16Values, principles, standards, and norms of behaviorAbout the report > About essensciaAbout the report > About essenscia and the sector
Governance
GRIGRI DescriptionDisclosureReference
102-18Governance structureAbout the report > About essensciaAbout the report > About essenscia and the sector
102-21Consulting stakeholders on economic, environmental, and social topicsAbout the report > Stakeholder involvementAbout the report > Stakeholder involvement
102-22Composition of the highest governance body and its committeesAbout the report > About essensciaAbout the report > About essenscia and the sector
102-24Nominating and selecting the highest governance bodyAbout the report > About essensciaAbout the report > About essenscia and the sector
Stakeholder engagement
GRIGRI DescriptionDisclosureReference
102-40List of stakeholder groupsAbout the report > Stakeholder involvementAbout the report > Stakeholder involvement
102-41Collective bargaining agreements100% 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.
 
102-42Identifying and selecting stakeholdersAbout the report > Stakeholder involvementAbout the report > Stakeholder involvement
102-43Approach to stakeholder engagementAbout the report > Stakeholder involvementAbout the report > Stakeholder involvement
102-44Key topics and concerns raisedThree 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
GRIGRI DescriptionDisclosureReference
102-45Entities included in the consolidated financial statementsNACE 20-21-22, Indicator methodologyAbout the report > About the indicators
102-46Defining report content and topic boundariesAbout 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
102-47List of material topicsAbout the report > Materiality MatrixAbout the report > Materiality Matrix
102-48Restatements of informationThere is no restatement of information unless specifically stated otherwise in the text. 
102-49Changes in reportingThere are no significant changes regarding to previous reporting periods in the list of material topics and topic boundaries. 
102-50Reporting period2017 and 2018 depending on the latest available data 
102-51Date of most recent report2019 
102-52Reporting cycleEvery 2 years 
102-53Contact point for questions regarding the reportSofie Bracke (sbracke@essenscia.be) 
102-54Claims of reporting in accordance with the GRI StandardsThis report has been prepared in accordance with the GRI Standards: Core option 
102-55GRI content indexSee current table 
102-56External assuranceThis report has been audited by Deloitte 
GRI 103: Management approach
IndicatorDescriptionDisclosureReference
103-1Explanation of the material topic and its boundaryNarratives & 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
GRIGRI DescriptionDisclosureReferenceExternal verification
201-1Direct economic value generated and distributedPeople > SalariesPeople > Salaries 
201-1Direct economic value generated and distributedProsperity > Value addedProsperity > Value added 
201-1Direct economic value generated and distributedProsperity > Trade balanceProsperity > Trade Balance✅
201-1Direct economic value generated and distributedProsperity > ProfitabilityProsperity > Profitability 
201-2Financial implications and other risks and opportunities due to climate changeProsperity > Financial implications of climate change*Prosperity > Financial implications of climate change 
201-4Financial assistance received from governmentProsperity > TaxesProsperity > Taxes 
GRI 202: Market Presence
GRIGRI DescriptionDisclosureReferenceExternal verification
202-1Ratios of standard entry level wage by gender compared to local minimum wagePeople > SalariesPeople > Salaries 
GRI 203: Indirect Economic Impacts
GRIGRI DescriptionDisclosureReferenceExternal verification
203-1Infrastructure investments and services supportedProsperity > Investments
People > Community Engagements*
Prosperity > Investments
People > Community Engagements
✅
203-2Significant indirect economic impactsPeople > EmploymentPeople > Employment✅
GRI 205: Anti-corruption & GRI 206: Anti-corruption
GRIGRI DescriptionDisclosureReferenceExternal 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
GRIGRI DescriptionDisclosureReferenceExternal verification
301-1,
301-2
Materials used by weight or volume,
Recycled input materials used
Planet > Resource efficiencyPlanet > Resource efficiency✅
301-3Reclaimed products and their packaging materialsPlanet > Industrial packagingPlanet > Industrial packaging✅
GRI 302: Energy
GRIGRI DescriptionDisclosureReferenceExternal verification
302-1,
302-3
Energy consumption wit,hin the organization,
Energy intensity
Planet > Energy consumptionPlanet > Energy consumption✅
302-4Reduction of energy consumptionPlanet > Energy efficiencyPlanet > Energy efficiency✅
302-2Energy consumption outside of the organizationPlanet > Transport & Logistics*Planet > Transport & Logistics 
GRI 303: Water and effluents
GRIGRI DescriptionDisclosureReferenceExternal verification
303-3,
303-5
Water withdrawal,
Water consumption
Planet > Water usePlanet > Water use✅
GRI 304: Biodiversity
GRIGRI DescriptionDisclosureReferenceExternal 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
GRIGRI DescriptionDisclosureReferenceExternal 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 emissionsPlanet > Greenhouse gas emissions✅
305-3Other indirect (Scope 3) GHG emissionsPlanet > Transport & Logistics*Planet > Transport & Logistics 
305-7Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissionsPlanet > Acidifying emissionsPlanet > Acidifying emissions✅
Planet > Organic emissionsPlanet > Organic emissions 
Planet > Nitrogen and PhosphorusPlanet > Nitrogen and Phosphorus 
GRI 306: Eflluents and waste
GRIGRI DescriptionDisclosureReferenceExternal verification
306-1Water discharge by quality and destinationPlanet > Water qualityPlanet > Water quality✅
306-2Waste by type and disposal methodPlanet > Industrial wastePlanet > Industrial waste✅
GRI 307: Environmental compliance
GRIGRI DescriptionDisclosureReferenceExternal verification
307-1Non-compliance with environmental laws and regulationsPlanet > Sustainable value chains*Planet > Sustainable value chains 
People > Compliance with legislationPeople > Compliance with legislation✅
GRI 308: Supplier environmental assessment
GRIGRI DescriptionDisclosureReferenceExternal verification
308-1New suppliers that were screened using environmental criteriaPlanet > Sustainable value chains*Planet > Sustainable value chains 
308-2Negative 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
GRIGRI DescriptionDisclosureReferenceExternal verification
401-1New employee hires and employee turnoverPeople > EmploymentPeople > Employment✅
GRI 403: Occupational Health and Safety
GRIDescriptionDisclosureReferenceExternal verification
403-1Occupational health and safety management systemPeople > Occupational healthPeople > Occupational health 
403-2Hazard identification, risk assessment, and incident investigationPeople > , Accidents at work, Community Engagements*, Occupational healthPeople > Accidents at work,
Community Engagements*, Occupational health
✅
403-3Occupational health servicesPeople > Accidents at workPeople > Accidents at work✅
403-4Worker participation, consultation, and communication on
occupational health and safety
People > Occupational healthPeople > Occupational health 
GRI 404: Training and Education
GRIGRI DescriptionDisclosureReferenceExternal verification
404-1Average hours of training per year per employeePeople > Life-long learning, Age pyramidPeople > Life-long learning, Age pyramid✅
404-2Programs for upgrading employee skills and transition
assistance programs
People > Life-long learning, Age pyramidPeople > Life-long learning, Age pyramid✅
404-3Percentage of employees receiving regular performance and career development reviewsPeople > Age pyramidPeople > Age pyramid✅
GRI 405: Diversity and equal opportunity & GRI 406: Non discrimination
GRIGRI DescriptionDisclosureReferenceExternal verification
405-1,
406-1
Diversity of governance bodies and employees,
Incidents of discrimination and corrective actions taken
People > DiversityPeople > Diversity✅
GRI 407: Freedom of association and collective bargaining
GRIGRI DescriptionDisclosureReferenceExternal verification
407-1Operations and suppliers in which the right to freedom
of association and collective bargaining may be at risk
People > Social climatePeople > Social climate 
GRI 408: Child labor
GRIGRI DescriptionDisclosureReferenceExternal verification
408-1Operations and suppliers at significant risk for incidents
of child labor
Planet > Sustainable value chains*Planet > Sustainable value chains 
GRI 413: Local communities
GRIGRI DescriptionDisclosureReferenceExternal verification
413-1Operations with local community engagement, impact
assessments, and development programs
People > Community engagement*People > Community engagement 
GRI 414: Supplier social assessment
GRIGRI DescriptionDisclosureReferenceExternal verification
414-1New suppliers that were screened using social criteriaPlanet > Sustainable value chains*Planet > Sustainable value chains 
414-2Negative social impacts in the supply chain and actions takenPlanet > Sustainable value chains*Planet > Sustainable value chains 
GRI 416: Customer health and safety
GRIGRI DescriptionDisclosureReferenceExternal verification
416-1Assessment of the health and safety impacts of product
and service categories
People > Product stewardship*People > Product stewardship 
416-2Incidents of non-compliance concerning the health and
safety impacts of products and services
People > Product stewardship*People > Product stewardship 
GRI 417: Marketing and labeling
GRIGRI DescriptionDisclosureReferenceExternal verification
417-1Requirements for product and service information and labelingPeople > Product stewardship*People > Product stewardship 
417-2Incidents of non-compliance concerning product and service information and labeling,People > Product stewardship*People > Product stewardship 
417-3Incidents of non-compliance concerning marketing communicationsPeople > Product stewardship*People > Product stewardship 
GRI 419: Socio-economic compliance
GRIGRI DescriptionDisclosureReferenceExternal verification
419-1Non-compliance with laws and regulations in the social
and economic area
People > Compliance with legislationPeople > Compliance with legislation✅
Other social indicators
GRIGRI DescriptionDisclosureReferenceExternal verification
  People > Employee qualificationsPeople > Employee qualifications✅
  People > MobilityPeople > Mobility 
  People > Process safety*People > Process safety 
Additional non GRI disclosure
Research and innovation
GRIGRI DescriptionDisclosureReferenceExternal verification
 R&D expenses,
Innovation,
Numbers of researches
Prosperity > R&D expenses, Innovation, Numbers of researchesProsperity > R&D expenses, Innovation, Number of researches✅
* Qualitative indicators when no numbers are currently available.

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