GRI-naleving en rapport Deloitte inzake het beperkte nazicht
Om onze geloofwaardigheid te vergroten, besloten we te werken met Deloitte om ons rapport te auditen (op basis van de standaard ISAE 3000) en volgens de GRI-standaarden. Er is een beperkte beoordeling uitgevoerd op een selectie van 19 zeer materiële kwantitatieve sociaaleconomische en milieu-indicatoren (aangegeven met het symbool ✅ in de GRI Content Index).
| 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 | ✅ | |
