ESRS Index

4.1 General Information on the Sustainability Statement – General basis for preparation of sustainability statement [BP-1]

4.1 General Information on the Sustainability Statement – Disclosures in relation to specific circumstances [BP-2]

4.1 General Information on the Sustainability Statement – The role of the administrative, management and supervisory bodies [GOV-1]

4.1 General Information on the Sustainability Statement – Role of administrative, management and supervisory bodies in business conduct [G1.GOV-1]

4.1 General Information on the Sustainability Statement – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies [GOV-2]

4.1 General Information on the Sustainability Statement – Integration of sustainability-related performance in incentive schemes [GOV-3]

4.1 General Information on the Sustainability Statement – Integration of climate-related performance in incentive schemes in the form of reduction targets [E1.GOV-3]

4.1 General Information on the Sustainability Statement – Statement on due diligence [GOV-4]

4.1 General Information on the Sustainability Statement – Risk management and internal controls over sustainability reporting [GOV-5]

4.1 General Information on the Sustainability Statement – Strategy, business model and value chain [SBM-1]

4.1 General Information on the Sustainability Statement – Interests and views of stakeholders [SBM-2]

4.1 General Information on the Sustainability Statement – Interests and views of stakeholders as regards own workforce [S1.SBM-2]

4.1 General Information on the Sustainability Statement – Interests and views of stakeholders related to workers in the value chain [S2.SBM-2]

4.1 General Information on the Sustainability Statement – Interests and views of stakeholders related to affected communities [S3.SBM-2]

4.1 General Information on the Sustainability Statement – Interests and views of stakeholders related to consumers and end-users [S4.SBM-2]

4.1 General Information on the Sustainability Statement – Material impacts, risks and opportunities and their interaction with strategy and business model [SBM-3]

4.1 General Information on the Sustainability Statement – Description of the processes to identify and assess material impacts, risks and opportunities [IRO-1]

4.1 General Information on the Sustainability Statement – Description of the processes to identify and assess material climate-related impacts, risks and opportunities [E1.IRO-1]

4.1 General Information on the Sustainability Statement – Description of the processes to identify and assess material pollution-related impacts, risks and opportunities [E2.IRO-1]

4.1 General Information on the Sustainability Statement – Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities [E3.IRO-1]

4.1 General Information on the Sustainability Statement – Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities [E4.IRO-1]

4.1 General Information on the Sustainability Statement – Description of the processes to identify and assess material impacts, risks and opportunities related to circular economy [E5.IRO-1]

4.1 General Information on the Sustainability Statement – Description of the processes to identify and assess material impacts, risks and opportunities related to business conduct [G1.IRO-1]

4.1 General Information on the Sustainability Statement – Disclosure requirements in ESRS covered by the undertaking’s Sustainability Statement [IRO-2]

In individual topic-specific chapters as well as in Chapter 4.1 General Information on the Sustainability Statement – Holistic policies for managing material sustainability matters [MDR-P]

In individual topic-specific chapters, for example in Chapter 4.2.3 Pollution – Actions related to pollution due to the handling of substances of (very high) concern according to ESRS [E2-2]

In individual topic-specific chapters, for example in Chapter 4.2.5 Biodiversity and ecosystems – Impact metrics related to biodiversity and ecosystems change: reducing the environmental impact of our crop protection products [E4-5]

In individual topic-specific chapters, for example in Chapter 4.2.2 Climate Change – Targets related to climate change mitigation and adaptation [E1-4]

4.2.2 Climate Change – Our Transition and Transformation Plan for climate protection [E1-1]

4.2.2 Climate Change – Material impacts, risks and opportunities and their interaction with strategy and business model [E1.SBM-3]

4.2.2 Climate Change – Policies related to the reduction of greenhouse gas emissions and energy [E1-2] as well as Policies in relation to the adaptation of our business models to climate change [E1-2]

4.2.2 Climate Change – Actions in relation to reducing greenhouse gas emissions for Scope 1 and Scope 2 through 2029 [E1-3] as well as Actions in relation to reducing greenhouse gas emissions for Scope 3 through 2029 [E1-3] as well as Actions in relation to reducing greenhouse gas emissions for Scope 1, 2 and 3 through 2050 [E1-3] as well as Actions in relation to the reduction of greenhouse gas emissions in agriculture [E1-3] as well as Actions in relation to the adaptation of our business models to climate change [E1-3]

4.2.2 Climate Change – Targets related to climate change mitigation and adaptation [E1-4]

4.2.2 Climate Change – Energy consumption and mix [E1-5]

4.2.2 Climate Change – Greenhouse gas emissions of Scope 1, 2 and 3 and total greenhouse gas emissions [E1-6]

4.2.2 Climate Change – GHG removals and GHG mitigation projects financed through carbon credits [E1-7]

4.2.2 Climate Change – Internal carbon pricing [E1-8]

4.2.3 Pollution – Policies related to pollution due to incidents [E2-1] as well as Policies related to pollution due to the handling of substances of (very high) concern according to ESRS [E2-1]

4.2.3 Pollution – Actions related to pollution due to incidents [E2-2] as well as Actions related to pollution due to the handling of substances of (very high) concern according to ESRS [E2-2]

4.2.3 Pollution – Targets related to pollution [E2-3]

4.2.3 Pollution – Pollution of air, water and soil due to environmental incidents resulting from emissions according to Regulation [EC] No. 166/2006 and of substances of concern and very high concern according to ESRS [entity-specific disclosures]

4.2.3 Pollution – Substances of concern and of very high concern according to ESRS [E2-5]

4.2.4 Water and Marine Resources – Policies related to water scarcity resulting from water consumption [E3-1] as well as Policies related to water availability through product and service innovations [E3-1]

4.2.4 Water and Marine Resources – Actions related to water scarcity resulting from water consumption [E3-2] as well as Actions related to water availability through product and service innovations [E3-2]

4.2.4 Water and Marine Resources – Targets for the efficient use of water in the value chain [E3-3]

4.2.4 Water and Marine Resources – Water consumption [E3-4]

4.2.5 Biodiversity and ecosystems – Transition plan and consideration of biodiversity and ecosystems in strategy and business model [E4-1]

4.2.5 Biodiversity and ecosystems – Material impacts, risks and opportunities and their interaction with strategy and business model [E4.SBM-3]

4.2.5 Biodiversity and ecosystems – Policies to reduce soil degradation and the decline in biodiversity on land used for agriculture [E4-2] as well as Policies related to reputational risks [E4-2]

4.2.5 Biodiversity and ecosystems – Actions for reducing soil degradation and the decline in biodiversity on land used for agriculture [E4-3] as well as Actions related to reputational risks [E4-3]

4.2.5 Biodiversity and ecosystems – Targets related to biodiversity and ecosystems [E4-4]

4.2.5 Biodiversity and ecosystems – Impact metrics related to biodiversity and ecosystems change: reducing the environmental impact of our crop protection products [E4-5]

4.2.6 Circular Economy – Policies related to waste [E5-1]

4.2.6 Circular Economy – Actions related to waste [E5-2]

4.2.6 Circular Economy – Targets related to circular economy [E5-3]

4.2.6 Circular Economy – Resource outflows [E5-5]

4.3.1 Own Workforce – Material impacts, risks and opportunities and their interaction with strategy and business model [S1.SBM-3]

4.3.1 Own Workforce – Our principles regarding our own workforce [S1-1] as well as Policies related to fairness and respect at work [S1-1] as well as Policies related to training and development [S1-1] as well as Policies related to adequate wages [S1-1] as well as Policies related to preventive health [S1-1] as well as Policies related to health and safety [S1-1]

4.3.1 Own Workforce – Processes to remediate negative impacts and channels for own workers to raise concerns [S1-3]

4.3.1 Own Workforce – Processes for engaging with the company’s own workers and workers’ representatives about impacts related to the freedom of association, existence of works councils and the employees’ rights to information, consultation and codetermination as well as social dialogue [S1-2]

4.3.1 Own Workforce – Actions related to fairness and respect at work [S1-4] as well as Actions related to training and development [S1-4] as well as Actions related to adequate wages [S1-4] as well as Actions related to preventive health [S1-4] as well as Actions related to health and safety [S1-4]

4.3.1 Own Workforce – Targets related to workforce: global gender balance aspirations [S1-5]

4.3.1 Own Workforce – Characteristics of the undertaking’s employees [S1-6]

4.3.1 Own Workforce – Collective bargaining coverage and social dialogue [S1-8]

4.3.1 Own Workforce – Diversity metrics [S1-9]

4.3.1 Own Workforce – Adequate wages [S1-10]

4.3.1 Own Workforce – Health and safety metrics [S1-14]

4.3.1 Own Workforce – Compensation metrics [S1-16]

4.3.1 Own Workforce – Incidents, complaints and severe human rights impacts [S1-17]

4.3.2 Workers in the Value Chain – Material impacts, risks and opportunities and their interaction with strategy and business model related to workers in the value chain [S2.SBM-3]

4.3.2 Workers in the Value Chain – Policies related to value chain workers [S2-1]

4.3.2 Workers in the Value Chain – Prevention and mitigation through measures related to value chain workers [S2-4]

4.3.2 Workers in the Value Chain – Processes for engaging with value chain workers about impacts [S2-2]

4.3.2 Workers in the Value Chain – Processes to remediate negative impacts and channels for value chain workers to raise concerns [S2-3]

4.3.2 Workers in the Value Chain – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities [S2-5]

4.3.3 Affected Communities – Material impacts, risks and opportunities and their interaction with strategy and business model [S3.SBM-3]

4.3.3 Affected Communities – Policies related to affected communities [S3-1]

4.3.3 Affected Communities – Actions related to affected communities [S3-4]

4.3.3 Affected Communities – Processes for engaging with affected communities about impacts [S3-2]

4.3.3 Affected Communities – Processes to remediate negative impacts and channels for affected communities to raise concerns [S3-3]

4.3.3 Affected Communities – Targets related to affected communities [S3-5]

4.3.4 Consumers and End-Users – Material impacts, risks and opportunities and their interaction with strategy and business model related to consumers and end-users [S4.SBM-3]

4.3.4 Consumers and End-Users – Policies related to the social involvement of consumers and/or end-users [S4-1] as well as Policies related to the personal safety of consumers and/or end-users [S4-1] as well as Policies related to access to information by consumers and/or end-users [S4-1]

4.3.4 Consumers and End-Users – Actions related to the social involvement of consumers and/or end-users [S4-4] as well as Actions related to the personal safety of consumers and/or end-users [S4-4]

4.3.4 Consumers and End-Users – Processes for engaging with consumers and end-users about impacts [S4-2]

4.3.4 Consumers and End-Users – Processes to remediate negative impacts and channels for consumers and end-users to raise concerns [S4-3]

4.3.4 Consumers and End-Users – Targets for managing material negative impacts, advancing positive impacts, and managing material risks and opportunities [S4-5]

4.4.1 Business Conduct – Corporate culture and business conduct policies [G1-1]

4.4.1 Business Conduct – Management of relationships with suppliers [G1-2]

4.4.1 Business Conduct – Prevention and detection of corruption and bribery [G1-3]

4.4.1 Business Conduct – Confirmed incidents of corruption or bribery [G1-4]

4.4.1 Business Conduct – Political influence and lobbying activities [G1-5]