Appendix 2: Definitions
Our sustainable solutions
Net sales contributing to SDG 2, 3, 12, 13, and 14 is calculated as the total net sales of the products contributing to one (or all) of these SDGs divided by the total sales. See our Measuring what measures whitepaper for more details.
Environmental
Climate
Energy consumption: Energy consumption includes all energy consumption from fossil and renewable sources. Energy consumption from fossil sources includes all natural gas used for steam production, purchased electricity, purchased steam and other energy usage (Diesel and LPG) for our manufacturing sites. Energy consumption from renewable sources includes purchased renewable steam, purchased renewable electricity, biogas and self-generated renewable electricity for our manufacturing sites.
Energy consumption excludes consumption of natural gas and electricity in administrative buildings and warehouses. The energy consumption of administrative buildings and warehouses is negligible compared to manufacturing sites and is often not directly available, as it is typically included in service contracts.
At each manufacturing site, energy and water consumption is determined from invoices or meter readings. If measured data are unavailable or unreliable, e.g., in case of malfunctioning of meters or in case the invoice for (part of) the reporting period is not yet available, data are estimated based on prior year data or using the last available specific consumption multiplied with the production volume in that period.
Renewable electricity coverage: This is calculated by taking the total renewable electricity purchased through contracts (such as supplier green contracts) with our electricity providers and through unbundled energy attribute certificates (including GO - Guarantee of Origin and RECs - Renewable Energy Certificates) at Corbion’s manufacturing sites, plus the total renewable electricity produced at our manufacturing sites. This total is then divided by the overall electricity consumed.
Energy intensity: total energy consumed divided by total revenue, respectively.
Volume and percentage of GHG emissions from regulated emission trading schemes: Corbion’s scope 1 emissions from our sites that fall under the EU ETS and are thus categorized as emissions from regulated emission schemes. The percentage is calculated by dividing Corbion’s scope 1 emissions that fall under the EU ETS by our total scope 1 emissions.
Direct GHG emissions (Scope 1): Scope 1 emissions are reported based on the Greenhouse Gas (GHG) Protocol and cover emissions from all seven greenhouse gases. Direct GHG emissions occur from sources that are owned or controlled by Corbion, for example, emissions from combustion in owned boilers, furnaces, and emissions from chemical production in owned process equipment.
Scope 1 emissions are primarily calculated as the consumed amount of energy multiplied by the corresponding country specific emission factor. Emission factors for natural gas are calculated using the average composition and calorific value of natural gas per country/region using the most up to date IPCC 2006 dataset. Direct biogenic CO2 emissions are reported separately in accordance with the GHG Protocol. Direct process-related emissions from raw materials and refrigerant gases are excluded. These emissions are estimated, representing around 1% of scope 1 and 2 emissions, improving data quality and establishing a reporting structure would require significant effort and costs compared to the relatively low environmental benefits.
Indirect GHG emissions (Scope 2): Scope 2 emissions are reported based on the GHG Protocol and include indirect GHG emissions from purchased steam and electricity at Corbion's manufacturing sites, administrative buildings, warehouses and other leased assets.
Emissions are primarily calculated by multiplying the consumed amount of purchased energy by the country specific emission factor. The location based approach quantifies the scope 2 GHG emissions based on average energy generation emission factors from most up to date IEA datasets, for defined geographic locations, including subnational or national boundaries. The market-based approach quantifies the scope 2 GHG emissions based on GHG emissions emitted by the generators from which Corbion contractually purchases electricity bundled with contractual instruments, either through contracts with suppliers or through unbundled energy attribute certificates.
In case of buildings not owned by Corbion, electricity and energy consumption, for which separate bills are paid, are multiplied by the country specific emission factors. Emissions from other warehouses and pilot facilities are extrapolated based on the emission-to-payment ratio of known warehouses. Emissions from other offices are calculated by multiplying the lease expenses by a generic emission factor for rental and leasing services.
Indirect GHG emissions (Scope 3): Scope 3 emissions are reported based on the Greenhouse Gas (GHG) Protocol and reported into 15 subcategories:
Purchased goods and services: sum of the indirect GHG emissions from production of purchased goods at Corbion’s manufacturing sites. Included are purchased raw materials and toll manufactured materials, purchased packaging and services. Data is calculated on site level (for raw materials and packaging) or per service type (for purchased services) and summed up to calculate the total annual emissions. Packaging weight is estimated using sources varying from own procurement, supplier information and literatures studies. Cradle to gate emissions of >95% (by weight) of our raw materials are calculated. The quantity of each single material used is multiplied with its emission factor provided by Tier 1 supplier or input from Tier supplier or Ecoinvent, Agrifootprint databases in case Tier 1 supplier information is not available.
Resulting purchased goods emissions are then extrapolated to 100% in order to account for all materials utilized. Recalculations of base year and prior year were done to improve the data quality and includes the use of primary data for the emissions related to purchased raw materials.Capital goods: total amount of GHG emissions from the production of capital goods purchased. Calculation is based on the economic value of tangible capital expenditures spent in the reporting year and includes operations, R&D, innovation and IT. The equipment cost is divided between weight of concrete and steel and multiplied with their emission factors from Ecoinvent database.
Fuel and energy related activities: includes fuels, electricity, transmission and distribution losses from extraction, production and transportation of purchased fuels and energy ,not already accounted for in scope 1 or scope 2. For conversion to CO2 emissions we used the most up to date emissions based on various sources including IEA eGRID (purchased electricity) and Ecoinvent (fuels) datasets.
Upstream transportation and distribution: total amount of GHG emissions from transportation and distribution of purchased goods between a company tier 1 suppliers and between its own operations. Calculation is based on transport movements in kilometer multiplied with an emission factor. All distance calculations are based on the locations of manufacturing sites or warehouses and vendors and customer address information. Road transport is done by truck and intercontinental transport by transoceanic freight. All transport is done by road whenever possible, only when the road is not physically possible we change to transoceanic transport. We use the transport emissions factors according to GLEC.
Waste generated in operations: actual waste data multiplied by relevant emission factors. Emissions from recycling and incineration with energy recovery are assumed to be zero. For landfill disposal we assume all carbon is degraded and 50% of this carbon ends up as CO2 and 50% as CH4. An average waste composition is used for incineration as disposal method. For the conversion of waste and byproducts disposal to CO2 emissions we used the most up to date emissions from the IPCC 2006 dataset.
Business travel: total amount of GHG emissions from transportation of employees for business-related activities in not owned vehicles. For the conversion of spend amount on travel to CO2 emissions we used emissions factors from various sources including scope 3 evaluator from Quantis-suite (Road travel) and WIOD 2009 (Air travel).
Employee commuting: average distance travelling by transport mode and average number of travelling days per week. Conversion to CO2 emissions is based on emission factors from the most up to date Ecoinvent database.
Upstream leased assets: all our leased asset emissions are reported under scope 1 and 2 or part of scope 1 and 2 inventory exclusions.
Downstream transportation and distribution: total amount of GHG emissions from transportation and distribution of sold products between the Corbion’s operations and customer if not paid for by the reporting company. Calculation is based on transport movements in kilometer multiplied with an emission factor. All distance calculations are based on the locations of manufacturing sites or warehouses and customer address information. For transoceanic transport the biggest container port in the country is selected. For air transport the capital is selected as airport location. We use the transport emissions according to GLEC.
Processing of sold products: Corbion products are mostly used in small quantities as chemical intermediate in downstream applications and represent a non-material element in the final product (usage level around 1%).
Use of sold products: Corbion's products are intermediates used in the B2B sector mostly in the food and feed applications. They represent a non-material element in the final product (usage level around 1%). Corbion's products do not directly consume energy at customers.
End-of life-treatment of sold products: scope 1 and scope 2 emissions of waste that occur during disposal or treatment of sold products at the end of their life. We assumed 5% products being wasted at customers. Sold by-products are further used in the value chain as food ingredient, solvent or ingredient in home and personal care and therefore not considered waste. Conversion to CO2 emissions is based on emission factors from the most up to date Ecoinvent database.
Downstream leased assets: not relevant, Corbion does not lease assets downstream.
Franchises: not relevant, Corbion does not have franchises.
Investments: scope 1 and 2 emissions associated with Corbion’s equity investments in joint ventures not already included in Corbion’s scope 1 or scope 2 emissions. Emission factors for natural gas are calculated using the average composition and calorific value of natural gas per country/region using the most up to date IPCC 2006 dataset. For electricity related CO2 emissions we used the most recent emission factors from IEA.
Fuel and energy related activities: includes fuels, electricity, transmission and distribution losses from extraction, production and transportation of purchased fuels and energy ,not already accounted for in scope 1 or scope 2. For conversion to CO2 emissions we used the most up to date emissions based on various sources including IEA eGRID (purchased electricity) and Ecoinvent (fuels) datasets.
Biogenic emissions: CO2 emissions from stationary sources directly resulting from the combustion or decomposition of biologically-based materials other than fossil fuels. They occur in the aerobic waste water treatment plants in Corbion manufacturing sites, in the sites in which there is algae fermentation (aerobic), lactic acid fermentation and when there is biogas combustion.
Direct biogenic CO2 emissions from purchased energy such as steam and electricity are also included. For the conversion to biogenic CO2 we used the most up to date emission factors from the IPCC 2006 dataset.
GHG intensity: total scope 1, scope 2 (location and market-based), and scope 3 emissions divided by net revenue. Net revenue reconciles to the (continued) sales in the consolidated income statement in the Financial statements.
Water
Total water consumption: the amount of water drawn into the boundaries of the undertaking (or facility) that is not discharged back into the water environment or a third party.
Total water withdrawal: the sum of groundwater withdrawn from aquifers, freshwater lakes, rivers, rainwater reservoirs, or other surface water sources, water purchased from municipal water systems or third-party water systems, water consumed through purchased steam, and water which enters Corbion’s boundaries as a result of extraction, processing, or use of any raw material.
At each manufacturing site, water withdrawal is determined from invoices or calibrated meter readings. If measured data are unavailable or unreliable, e.g., in case of malfunctioning of meters or in case the invoice for (part of) the reporting period is not yet available, data are estimated based on prior year data or using the last available specific consumption multiplied with the production volume in that period.
Total water discharged: the sum of effluents discharged to groundwater, surface water or a third party and water other than effluents discharged to a third party (e.g., condensate sent back to the steam supplier).
At each manufacturing site, water discharged is determined from calibrated meter readings. If measured data are unavailable or unreliable, e.g., in case of malfunctioning of meters, data are estimated based on prior year data or using the last available specific consumption multiplied with the production volume in that period.
Total water consumption in areas at water risk, including areas of high-water stress: total water consumed at sites at water risk.
Sites at water risk areas are defined as the priority locations for Corbion direct operations. Based on the SBTN methodology, the ranking of water risk areas is done by multiplying the normalized annual water withdrawals (2023) with the normalized SBTN water availability risk level for each location. For the prioritization, this information is complemented with biodiversity indicators for freshwater species richness and mean species abundance index (MSAI), to include in the prioritization locations with significant biodiversity richness. The SBTN state of nature water tool is based on three datasets: Water stress (Hofste et al, 2019 - WRI Aqueduct 3.0), Water depletion (Brauman et al. 2016 - WWF Water Risk Filter) and Blue water scarcity (Mekonnen & Hoekstra 2016).
Water consumed intensity: total water consumed divided by total revenue in millions.
Water recycled and reused: water recycled is water and wastewater (treated or untreated) that has been used more than once before being discharged within the organization or shared facilities’ boundary, so that water demand is reduced. The vast majority of these recycled water is condensate that is captured during evaporation.
At each manufacturing site, water recycled is determined from calibrated meter readings or water balance calculations. If measured data are unavailable or unreliable, e.g., in case of malfunctioning of meters or in case the invoice for (part of) the reporting period is not yet available, data are calculated using inputs and outputs in the water management system, including losses due to evaporation, discharge, and consumption.
Biodiversity and human rights in the value chain
Verified responsibly sourced cane sugar: percentage of purchased cane sugar that is sustainably sourced. Sustainably sourced is defined as the practice of obtaining raw materials in a way that promotes responsible and ethical business practices throughout the supply chain, including topics such as human rights, labor conditions, and environmental stewardship.
Cane sugar includes all sugar derived from sugarcane that is purchased directly by Corbion. This does not include raw materials that may contain cane sugar as an ingredient or that may be fully or partially derived from cane sugar after processing and mixing.
To certify that cane sugar is sustainably sourced, suppliers must meet Bonsucro certification or suppliers meeting the requirements of Corbion’s cane sugar policy (verified by audits), are used to certify that cane sugar is sustainably sourced.
Verified deforestation-free key agricultural raw materials: percentage of key agricultural raw materials purchased for which no deforestation has occurred.
Corbion’s key agricultural raw materials include cane sugar, dextrose from corn, palm oil and derivatives, soy bean oil and derivatives, and wheat. NPR (Non-Product Related purchases) and processing aids used by Corbion are out of scope.
To certify that no deforestation has occurred, Corbion uses Bonsucro, RSPO, or other deforestation certification; satellite imaging assessment (e.g., GRAS assessment), a Corbion cane sugar code audit performed by an external auditor hired by Corbion or other evidence, such as country-of-origin statements.
Raw materials covered by generic supplier code: Percentage of purchased raw materials that are covered by a signed Corbion supplier code of conduct or by an acceptable code of conduct provided by the supplier. The supplier code text is reviewed and updated every three years; a signed supplier code is valid for four years.
Social
Health and safety
Total Recordable Injuries: sum of the number of recordable injuries in the reporting year, for own workforce or own workforce + contractors.
Own workforce: employees + non employees (contingency workers).
Total Recordable Injury Rate: total recordable injuries in the reporting year divided by the total hours worked times 1,000,000 for own workforce or own workforce + contractors.
Recordable injuries: Corbion follows the OSHA definitions with a few modifications: Treatment with medicines that are over the counter in the US and may be on prescription elsewhere, are seen as first aid and not a recordable. Since 2019, we make a distinction between work-related and non non-work related injuries.
Percentage of own workforce covered by certified health and safety management system: headcount of own workforce under ISO45001 certified/headcount of own workforce at manufacturing sites.
Percentage of own workforce covered by Corbion’s health and safety management system: headcount of Own workforce included in Corbion health and safety management system/total headcount Own workforce at Corbion.
Human capital
Total employee turnover in headcount: the headcount of employees (excluding interns and contingency workers), who have left the organization voluntarily or involuntarily (due to dismissal, retirement, or death in service) during the reporting period, excluding the divestment.
Voluntary turnover in headcount: the headcount of employees (excluding interns and contingency workers), who have left the organization voluntarily during the reporting year, excluding the divestment.
The rate is calculated as the sum of the monthly turnover percentages over the reporting year, where monthly turnover is calculated as the number of leavers during the month divided by the total headcount of the previous month.
Age diversity: percentage of employees at 31 December 2024, that fall into the different age categories: <30 years old; ≥30 and <50 years old; and ≥50 years old.
Gender diversity: the headcount of members of the Supervisory Board, Board of Management, Executive Committee, Senior management, Total organization registered as ‘male’ or ‘female’. The rate is calculated as a percentage of the total headcount of Supervisory Board, Board of Management, Executive Committee, Senior management, Total organization. Currently no employees are registered as “other” or “not reported.”
Years in service: years in service of our employees at 31 December 2024, that fall in the different tenure categories: <2 years; ≥2 and <5 years; ≥5 and <10 years; and ≥10 years.
Employees: refers to individuals with permanent or temporary/fixed contracts who are currently on the organization’s payroll, excluding interns.
Permanent contracts: the headcount of our employees with a permanent contract at 31 December.
Temporary contracts: the headcount of our employees with a temporary/fixed contract at 31 December.
Non-guaranteed hours contracts: the headcount of our employees without a guarantee of a minimum or fixed number of working hours at 31 December. Corbion does not have non-guaranteed contracts.
Annual total remuneration ratio based on median: highest paid individual’s salary at Corbion divided by the median employee’s total remuneration (excluding the highest paid individual).
Products contributing to preserving health (SDG3) covered by Social Value Assessment (SVA): sum of the production volume of the products contributing to Preserving health (SDG 3) covered by SVA divided by the total production volume of products contributing to Preserving health (SDG 3).
Social Value Assessment: is done according to the methodology described in the Handbook for Product Social Impact Assessment, published by the Social Value Initiative and applies to products manufactured at Corbion sites. Outsourcing is excluded.
Products contributing to preserving health: quantity of products for which there is evidence that the product contributes to SDG 3. See our Measuring what matters white paper (new window) for more details.
Consumer health and product safety
Sites certified according to internationally recognized food safety management system standards: All our global sites are certified according to internationally recognized food safety management system standards. This includes all Corbion sites that produce food ingredients being certified for food safety. The GFSI recognizes various types of food safety certification. Within Corbion, FSSC22000, SQF, and BRC are the certifications applied.