General information

Basis for preparation

This report gives an overview of Corbion’s main sustainability developments and results in 2025. Based on our double materiality assessment (DMA), we have determined the topics that are material to our stakeholders. For more details, see the DMA section (new window). This report has been prepared under the July 2023 version of the ESRS. Corbion has made use of the Omnibus quick fixes for ESRS on ESRS S1-7 and the anticipated financial effects.

Appendix 1: Content index (new window) shows the disclosure requirements under the ESRS and the references to the section in the report where these are disclosed.

Boundaries

Corbion’s Sustainability statements are prepared on a consolidated basis at the level of Corbion N.V. The scope and reporting period of the Sustainability statements is equal to the scope of the Financial statements. Where available, we have taken into account our value chain and business relationships, including our joint venture, TotalEnergies Corbion.

Data from divested companies (in 2024, the Emulsifiers business) is included in the reporting figures up to the date of divestment, apart from KPIs related to SBTi targets, to ensure comparability. In 2025, no acquisitions or divestments took place.

Omissions

The current financial effects of our opportunities (see Our sustainable solutions) are omitted from the annual report due to commercial sensitivity. No other relevant pieces of information, including classified or sensitive information, intellectual property, or results of innovation, were omitted from these statements.

Sources of estimation and value chain data

Most of the quantitative data used to prepare this report comes directly from our systems. When data is unavailable, we use estimations and extrapolations based on experience and the best available information. Whenever alternative data collection methods have been used, these have been clearly described and disclosed in Appendix 2: Definitions (new window). This is mainly the case for scope 3 emissions data, for which we use a mix of supplier-specific data and estimates based on sector or industry averages. We are continuously working to enhance the quality of our input data and actively collaborate with suppliers and value chain partners to obtain accurate data for our CO₂ calculations. Currently, 39% of our scope 3 emissions are based on primary data.

Changes in preparation or presentation compared to prior period

In 2025, Corbion integrated its diversity, equity, and inclusion reporting into the broader topic of Talent attraction, retention, and people development. This strategic alignment reflects our commitment to viewing these areas as interconnected rather than isolated topics.

Prior-period errors

There were no material errors in prior-year reporting that need to be disclosed.

Incorporation by reference

Some disclosures are incorporated by reference to other sections of this Annual Report, outside of the Sustainability statements. See the following table for the complete list.

Assurance on Sustainability statements

Our Sustainability statements are reviewed under limited assurance. See the Independent auditor’s report (new window).