GRI Index
Wacker Chemie AG has reported on the information given in this GRI content index for the period January 1, 2023 to December 31, 2023, with reference to the GRI Standards. GRI 1: Foundation 2021 was used to compile this report. We use this content index to refer to GRI indicators that are mentioned in the various sections of this report.
We report on those measures we use to implement the principles of the UN Global Compact and to contribute toward the UN Sustainable Development Goals (SDGs). We use this content index to refer to topics of relevance to the Global Compact and SDGs.
GRI 1: Foundation (2021)
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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Applicable GRI sector standards. |
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There is no sector standard available. |
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GRI 2: General Disclosures (2021)
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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2-1 |
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Organizational details |
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2-2 |
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Entities included in the organization’s sustainability reporting |
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2-3 |
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Reporting period, frequency and contact point |
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2-4 |
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Restatements of information |
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There were no retroactive restatements of information in the reporting year. |
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2-5 |
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External assurance |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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2-6 |
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Activities, value chain and other business relationships |
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Information on the WACKER Group |
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2-7 |
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Employees |
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Employment Structure, Compensation and Social Benefits |
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8.5, 10.3 |
2-8 |
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Workers who are not employees |
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8.5 |
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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2-9 |
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Governance structure and composition |
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5.5, 16.7 |
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2-10 |
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Nomination and selection of the highest governance body |
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5.5, 16.7 |
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2-11 |
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Chair of the highest governance body |
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16.6 |
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2-12 |
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Role of the highest governance body in overseeing the management of impacts |
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16.7 |
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2-13 |
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Delegation of responsibility for managing impacts |
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Management |
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2-14 |
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Role of the highest governance body in sustainability reporting |
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2-15 |
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Conflicts of interest |
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2-16 |
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Communication of critical concerns |
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2-17 |
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Collective knowledge of the highest governance body |
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2-18 |
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Evaluation of the performance of the highest governance body |
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2-19 |
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Remuneration policies |
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2-20 |
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Process to determine remuneration |
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2-21 |
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Annual total compensation ratio |
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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2-22 |
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Statement on sustainable development strategy |
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2-23 |
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Policy commitments |
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Principles and Goals |
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7, 10 |
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16.3 |
2-24 |
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Embedding policy commitments |
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2-25 |
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Processes to remediate negative impacts |
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Controlling Instruments |
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2-26 |
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Mechanisms for seeking advice and raising concerns |
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16.3 |
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2-27 |
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Compliance with laws and regulations |
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2-28 |
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Membership associations |
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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2-29 |
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Approach to stakeholder engagement |
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Information on the WACKER Group |
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2-30 |
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Collective bargaining agreements |
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3 |
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8.8 |
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GRI 3: Material Topics (2021)
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-1 |
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Process to determine material topics |
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3-2 |
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List of material topics |
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3-3 |
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Management of material topics |
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GRI 201: Economic Performance (2016)
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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Annual Report 2023: Business Model of the Group |
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201-1 |
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Direct economic value generated and distributed |
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Annual Report 2023: Statement of Income |
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8.1, 8.2, 9.1, 9.4, 9.5 |
201-3 |
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Defined benefit plan obligations and other retirement plans |
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Annual Report 2023: Notes of the WACKER Group – Notes to the Statement of Financial Position |
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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203-1 |
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Infrastructure investments and services supported |
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5.4, 9.1, 9.4, 11.2 |
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203-2 |
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Significant indirect economic impacts |
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1.2, 1.4, 3.8, 8.2, 8.3, 8.5 |
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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205-1 |
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Operations assessed for risks related to corruption |
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10 |
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16.5 |
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205-2 |
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Communication and training about anti-corruption policies and procedures |
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10 |
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16.5 |
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205-3 |
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Confirmed incidents of corruption and actions taken |
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10 |
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16.5 |
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GRI 300: Environmental
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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Production/Environmental Protection |
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301-2 |
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Recycled input materials used |
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8 |
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8.4, 12.2, 12.5 |
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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Production/Environmental Protection |
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302-1 |
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Energy consumption within the organization |
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7, 8 |
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7.2, 7.3, 8.4, 12.2, 13.1 |
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302-4 |
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Reduction of energy consumption |
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8, 9 |
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7.3, 8.4, 12.2, 13.1 |
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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303-1 |
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Management approach: Interactions with water as a shared resource |
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6.3, 6.4, 6.a, 6.b, 12.4 |
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303-3 |
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Water withdrawal |
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6.4 |
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303-4 |
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Water discharge |
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6.3 |
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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Nature Conservation |
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7 |
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304-1 |
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Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas |
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6.6, 14.2, 15.1, 15.5 |
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304-2 |
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Significant impacts of activities, products, and services on biodiversity |
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6.6, 14.2, 15.1, 15.5 |
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304-3 |
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Habitats protected or restored |
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8 |
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6.6, 14.2, 15.1, 15.5 |
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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Production/Environmental Protection |
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8 |
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305-1 |
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Direct (Scope 1) GHG emissions |
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7, 8 |
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3.9, 12.4, 13.1, 14.3, 15.2 |
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305-2 |
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Energy indirect (Scope 2) GHG emissions |
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7, 8 |
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3.9, 12.4, 13.1, 14.3, 15.2 |
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305-3 |
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Other indirect (Scope 3) GHG emissions |
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7, 8 |
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3.9, 12.4, 13.1, 14.3, 15.2 |
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305-7 |
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Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions |
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7, 8 |
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3.9, 12.4, 14.3, 15.2 |
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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306-1 |
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Management approach: Waste generation and significant waste-related impacts |
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8, 9 |
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3.9, 6.3, 6.6, 11.6, 12.4, 12.5 |
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306-2 |
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Management approach: Management of significant waste-related impacts |
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8, 9 |
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3.9, 6.3, 8.4, 11.6, 12.4, 12.5 |
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306-3 |
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Waste generated |
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8, 9 |
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3.9, 6.6, 11.6, 12.4, 12.5, 15.1 |
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306-4 |
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Waste diverted from disposal |
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8, 9 |
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3.9, 11.6, 12.4, 12.5 |
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306-5 |
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Waste directed to disposal |
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8, 9 |
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11.6, 12.4, 12.5, 15.1, 3.9, 6.6 |
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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308-2 |
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Negative environmental impacts in the supply chain and actions taken |
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7 |
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GRI 400: Social
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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401-1 |
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New employee hires and employee turnover |
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6 |
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5.1, 8.5, 8.6, 10.3 |
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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402-1 |
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Minimum notice periods regarding operational changes |
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3 |
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8.8 |
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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403-1 |
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Management approach: Occupational health and safety management system |
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8.8 |
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403-2 |
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Management approach: Hazard identification, risk assessment, and incident investigation |
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8.8 |
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403-3 |
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Management approach: Occupational health services |
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8.8 |
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403-4 |
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Management approach: Worker participation, consultation, and communication on occupational health and safety |
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8.8, 16.7 |
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403-5 |
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Management approach: Worker training on occupational health and safety |
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8.8 |
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403-6 |
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Management approach: Promotion of worker health |
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403-7 |
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Management approach: Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
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8.8 |
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403-9 |
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Work-related injuries |
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3.6, 3.9, 8.8, 16.1 |
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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404-3 |
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Percentage of employees receiving regular performance and career development reviews |
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6 |
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5.1, 8.5, 10.3 |
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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405-1 |
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Diversity of governance bodies and employees |
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6 |
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5.1, 5.5, 8.5 |
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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406-1 |
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Incidents of discrimination and corrective actions taken |
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We do record discrimination cases within the Compliance Reports to the Executive Board |
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6 |
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5.1, 8.8 |
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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407-1 |
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Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
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Employee Representation |
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3 |
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8.8 |
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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413-1 |
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Operations with local community engagement, impact assessments, and development programs |
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413-2 |
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Operations with significant actual and potential negative impacts on local communities |
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1 |
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1.4, 2.3 |
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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414-2 |
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Negative social impacts in the supply chain and actions taken |
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Processes and Tools |
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1, 2 |
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5.2, 8.8, 16.1 |
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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416-1 |
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Assessment of the health and safety impacts of product and service categories |
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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417-1 |
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Requirements for product and service information and labeling |
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12.8 |
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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418-1 |
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Substantiated complaints concerning breaches of customer privacy and losses of customer data |
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16.3, 16.10 |
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