GRI compliance and audit

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 legislation People > Compliance with legislation
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.