GRI content index
Statement of use | Corbion NV has reported the information cited in this GRI content index for the period 1st Jan 2023 to 31st Dec 2023 with reference to the GRI Standards. |
GRI 1 used | GRI 1: Foundation 2021 |
GRI Standard | Disclosure | Location in report | Other locations: website(s) |
|---|---|---|---|
GRI 2: General Disclosures 2021 | The organization and its reporting practices | ||
2-1 Organizational details | Cover of the annual report; At a glance; Notes to the consolidated financial statements / General | ||
2-2 Entities included in the organization’s sustainability reporting | Sustainability statements / External recognition / Reporting policy | ||
2-3 Reporting period, frequency, and contact point | Cover of the annual report; Back of the annual report / Contact information | ||
2-4 Restatements of information | Our performance / Sustainability performance indicators (if any); Sustainability statements / Natural capital (if any) | ||
2-5 External assurance | Sustainability statements / External recognition / Reporting policy | ||
Activities and workers | |||
2-6 Activities, value chain, and other business relationships | |||
2-7 Employees | Sustainability statements / Human capital / Workforce profile | ||
Governance | |||
2-9 Governance structure and composition | How we safeguard long-term value / Board of Management and Executive Committee; | ||
2-10 Nomination and selection of the highest governance body | How we safeguard long-term value / Board of Management/Executive Committee / Composition and appointment; | ||
2-11 Chair of the highest governance body | Report of the Supervisory Board / Composition of the Supervisory Board | ||
2-12 Role of the highest governance body in overseeing the management of impacts | Sustainability statements / External recognition / Sustainability governance | ||
2-13 Delegation of responsibility for managing impacts | Sustainability statements / External recognition / Sustainability governance | ||
2-14 Role of the highest governance body in sustainability reporting | Sustainability statements / Sustainability governance; | ||
2-15 Conflicts of interest | How we safeguard long-term value / Board of Management/Executive Committee / Conflict of interest; How we safeguard long-term value / Supervisory Board / Conflict of interest | ||
2-16 Communication of critical concerns | How we safeguard long-term value / Control environment / Business conduct/compliance / Speak Up channels and Anti-Retaliation Policy | ||
2-17 Collective knowledge of the highest governance body | Report of the Supervisory Board / Committees of the Supervisory Board / Sustainability and Safety Committee | ||
2-18 Evaluation of the performance of the highest governance body | Remuneration report / Remuneration Board of Management / Short-Term Incentive Plan; | ||
2-19 Remuneration policies | Remuneration report / Remuneration Board of Management / Remuneration policy and its implementation in 2023 | ||
2-20 Process to determine remuneration | Remuneration report / Remuneration Board of Management / Remuneration policy and its implementation in 2023 | ||
2-21 Annual total compensation ratio | Remuneration report / Internal pay ratios and five-year performance overview | ||
Strategy, policies, and practices | |||
2-22 Statement on sustainable development strategy | Who we are and what we do / Our Strategy: Advance 2025 | ||
2-23 Policy commitments | How we safeguard long-term value / Control environment / Code of Business Conduct and policies | ||
2-24 Embedding policy commitments | How we safeguard long-term value / Control environment / Code of Business Conduct and policies; | ||
2-25 Processes to remediate negative impacts | Our performance / Sustainability performance / Preserving what matters / Business ethics; How we safeguard long-term value / Control environment / Business conduct/compliance / Speak Up channels and Anti-Retaliation Policy | ||
2-26 Mechanisms for seeking advice and raising concerns | How we safeguard long-term value / Control environment / Business conduct/compliance / Speak Up channels and Anti-Retaliation Policy | ||
2-27 Compliance with laws and regulations | How we safeguard long-term value / Control environment / Business conduct/compliance | ||
2-28 Membership associations | Sustainability statements / Materiality and stakeholder engagement | Memberships of relevant associations and national or international advocacy organizations | |
Stakeholder engagement | |||
2-29 Approach to stakeholder engagement | Sustainability statements / Materiality and stakeholder engagement | ||
2-30 Collective bargaining agreements | Sustainability performance / Preserving what matters / Labor practices | ||
GRI 3: Material Topics 2023 | 3-1 Process to determine material topics | Sustainability statements / Materiality and stakeholder engagement | |
3-2 List of material topics | Sustainability statements / Materiality and stakeholder engagement / The materiality determination process | ||
Climate change | |||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | Our performance / Sustainability performance / Preserving the planet / Climate action | |
GRI 201 - Economic Performance 2016 | 201-2 Economic performance - indirect economic impacts | Sustainability statements / Climate-related financial disclosures (TCFD) | |
GRI 302 - Energy 2016 | 302-1 Energy consumption within the organization | Our Performance / Sustainability performance indicators / Preserving the planet; Sustainability statements / Natural capital | |
302-3 Energy intensity | Sustainability statements / Natural capital | ||
302-4 Reduction of energy consumption | Sustainability statements / Natural capital | ||
GRI 305 - Emissions 2016 | 305-1 Direct (Scope 1) GHG emissions | Sustainability statements / Natural capital | |
305-2 Energy indirect (Scope 2) GHG emissions | Sustainability statements / Natural capital | ||
305-3 Other indirect (Scope 3) GHG emissions | Sustainability statements / Natural capital | ||
305-4 GHG emissions intensity | Sustainability statements / Natural capital | ||
305-5 Reduction of GHG emissions | Our performance / Sustainability performance / Preserving the planet / Climate action | ||
Human rights in the supply chain | |||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | Our performance / Sustainability performance / Preserving what matters / Responsible sourcing; Our performance / Sustainability performance / Human rights and labor practices; Our performance / Sustainability performance / Measuring what matters/ Social Value Assessment | Supplier Code; Responsible sourcing; Code of Business Conduct; Measuring what matters white paper; Sustainability/Measuring what matters/Social value assessment |
GRI 414 - Supplier social assessment 2016 | 414-2 Negative social impacts in the supply chain and actions taken | Our performance / Sustainability performance / Preserving what matters / Responsible sourcing; Sustainability statements / Materiality and stakeholder engagement / Material themes, definition, link to sustainability strategy | |
Own Indicators | Raw materials covered by generic supplier code (%) | Our performance / Sustainability performance / Sustainability performance indicators / Preserving what matters | |
Raw material/supplier combinations with high sustainability risk (%) | Our performance / Sustainability performance / Sustainability performance indicators / Preserving what matters | ||
High-risk raw material/supplier combinations with mitigation plan (%) | Our performance / Sustainability performance / Sustainability performance indicators / Preserving what matters | ||
Circular economy | |||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | Our performance / Sustainability performance / Preserving the planet / Biobased raw materials; | |
GRI 306 - Effluents and waste | 306-2 Waste by type and disposal method | Sustainability statements / Natural capital | |
Own Indicators | Biobased raw materials (%) | Our performance / Sustainability performance / Sustainability performance indicators / Preserving the planet | |
Recycled by-products (%) | Our performance / Sustainability performance / Sustainability performance indicators / Preserving the planet | ||
Landfill of waste | Our performance / Sustainability performance / Sustainability performance indicators / Preserving the planet | ||
Net sales contributing to preserving the planet (SDG 12, 13, 14) | Our performance / Sustainability performance / Sustainability performance indicators / Preserving the planet | ||
Biodiversity | |||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | Our performance / Sustainability performance / Preserving food and food production / Sustainable agriculture; | |
GRI 308 - Supplier environmental assessment 2016 | 308-2 Negative environmental impacts in the supply chain and actions taken | Our performance / Sustainability performance / Preserving what matters / Responsible sourcing | |
Own Indicators | Verified responsibly sourced cane sugar (%) | Our performance / Sustainability performance / Sustainability performance indicators / Preserving food and food production | |
Verified deforestation-free key agricultural raw materials (%) | Our performance / Sustainability performance / Sustainability performance indicators / Preserving food and food production | ||
Health and safety | |||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | Our performance / Sustainability performance / Preserving health / Environment, health, and safety | |
GRI 401 - Employment 2016 | 401-1 New employee hires and employee turnover | Sustainability statements / Human capital / Workforce profile | |
GRI 403 - Occupational Health and Safety 2018 | 403-1 Occupational health and safety management system | Our performance / Sustainability performance / Preserving health / Environment, health, and safety | |
403-2 Hazard identification, risk assessment, and incident investigation | Our performance / Sustainability performance / Preserving health / Environment, health, and safety | ||
403-5 Worker training on occupational health and safety | Our performance / Sustainability performance / Preserving health / Environment, health, and safety | ||
403-8 Workers covered by an occupational health and safety management system | Our performance / Sustainability performance / Preserving health / Environment, health, and safety | ||
403-9 Work-related injuries | Our performance / Sustainability performance / Preserving health / Environment, health, and safety | ||
403-10 Work-related ill health | Our performance / Sustainability performance / Preserving health / Environment, health, and safety | ||
Human capital | |||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | Our performance / Sustainability performance / Preserving what matters / Talent attraction, retention, and development; Our performance / Sustainability performance / Preserving what matters/ Diversity, Equity and Inclusion | |
GRI 401 - Employment 2016 | 401-1 New employee hires and employee turnover | Sustainability statements / Human capital / Workforce profile | |
GRI 404 - Training and education 2016 | 404-2 Programs for upgrading employee skills and transition assistance | Our performance / Sustainability performance / Preserving what matters / Talent attraction, retention, and development | |
GRI 405 - Diversity and equal opportunity 2016 | 405-1 Diversity of governance bodies and employees | Our performance / Sustainability performance / Diversity, equity, and inclusion (DEI); Sustainability statements / Human capital / Workforce profile; How we safeguard long-term value / Diversity, values, and Code of Business Conduct / Diversity; Report of the Supervisory Board / Composition of the Supervisory Board / Diversity and competence matrix for the Supervisory Board | Inclusion and Diversity Policy; Code of Business Conduct - Inclusion, Diversity and Equal Employment Opportunity |
Consumer health and product safety | |||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | Our performance / Sustainability performance / Preserving health / Product quality and safety | |
GRI 416 - Customer health and safety 2016 | 416-1 Assessment of the health and safety impacts of product and service categories | Our performance / Sustainability performance / Preserving health / Product quality and safety; | |
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services | Our performance / Sustainability performance / Preserving health / Product quality and safety | ||
Net sales contributing to preserving food and food production (SDG 2) | Our performance / Sustainability performance / Sustainability performance indicators / Preserving food and food production | ||
Net sales contributing to preserving health (SDG 3) | Our performance / Sustainability performance / Sustainability performance indicators / Preserving health | ||
Own Indicators | Sites certified according to internationally recognized food safety management system standards | Our performance / Sustainability performance / Sustainability performance indicators / Preserving health | |
Water | |||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | Our performance / Sustainability performance / Preserving the planet / Water stewardship | |
GRI 303: Water and effluents | Water consumption | Sustainability statements / Natural capital | |
Data security | |||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | How we safeguard long-term value / Control environment / Business conduct/compliance / Privacy and data protection; How we safeguard long-term value / Corbion top risks / Cybersecurity breach; How we safeguard long-term value / Internal Control Systems / IT General Control System | Code of Business Conduct - Data Protection and Privacy; About Us / Legal / Privacy |