GRI Index


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
102-1	Name of the organization	Group Structure and Business Model – Organization	–	–
102-2	Activities, brands, products, and services	Group Structure and Business Model – Organization Group Structure and Business Model – Business model	–	–
102-3	Location of headquarters	Group Structure and Business Model – Organization Group Structure and Business Model – Production sites	–	–
102-4	Location of operations	Group Structure and Business Model – Organization Group Structure and Business Model – Production sites	–	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.
102-5	Ownership and legal form	Group Structure and Business Model – Organization	–	The Covestro Group has been legally and financially independent since 9/1/2015. Covestro AG, the parent company of the Covestro Group, is headquartered in Leverkusen (Germany), and has been listed on the German stock exchange since October 6, 2015. In 2018, Bayer AG further reduced its interest in Covestro, directly holding only around 7% of Covestro’s shares as of December 31, 2018, the amount required to service an exchangeable bond maturing in 2020. The free float was approximately 93%.
102-6	Markets served	Group Structure and Business Model – Business model	–	–
102-7	Scale of the organization	Group Structure and Business Model – Organization Group Structure and Business Model – Production sites Employees – Employees by function	Employees – Employee metrics	–
102-8	Information on employees and other workers	Employees – Employees by function	Employees – Employee metrics	–
102-9	Supply chain	Group Structure and Business Model – Procurement market Sustainability in Supplier Management	Supplier Management	–
102-10	Significant changes to the organization and its supply chain	Group Structure and Business Model – Organization Group Structure and Business Model – Production sites Corporate Governance Statement Sustainability in Supplier Management	Supplier Management	In recent years, Covestro has invested heavily in state-of-the-art production facilities, increasingly expanding capacity in its Polyurethanes, Polycarbonates and Coatings, Adhesives, Specialties segments. Its strategically relevant capital expenditures for property, plant, and equipment in the operational reporting segments are investments in MDI capacities in Brunsbüttel (Germany) and Tarragona (Spain) in the PUR segment, capacity expansion in Shanghai (China) in the PCS segment, and in global production capacities for specialty films in the CAS segment.
102-11	Precautionary principle or approach	Product Stewardship – Management of product stewardship	–	–
102-12	External initiatives	Strategy and Management – Sustainability	–	–
102-13	Membership of associations	–	Company-wide Sustainability Management – Stakeholder dialog	–
102-14	Statement from senior decision-maker	Stockholder Address	–	–
102-16	Values, principles, standards, and norms of behavior	Strategy and Management – Principles guiding our actions Strategy and Management – Sustainability Company-wide Sustainability Management Corporate Governance Statement Compliance – Compliance culture and goals	Embedding and Management of Sustainability Aspects – Company policies and voluntary commitments Embedding and Management of Sustainability Aspects – Covestro and the UN Sustainable Development Goals	–
102-17	Mechanisms for advice and concerns about ethics	Compliance – Compliance organization Compliance – Compliance program Compliance – Monitoring and improvement	–	–
102-18	Governance structure	Strategy and Management – Management Corporate Governance Statement	–	–
102-19	Delegating authority	Strategy and Management – Management Company-wide Sustainability Management – Operational management Corporate Governance Statement	–	–
102-20	Executive-level responsibility for economic, environmental, and social topics	Group Structure and Business Model – Organization Company-wide Sustainability Management – Operational management Corporate Governance Statement	–	–
102-22	Composition of the highest governance body and its committees	Group Structure and Business Model – Organization Corporate Governance Statement	–	–
102-23	Chair of highest governance body	Corporate Governance Statement	–	–
102-24	Nominating and selecting the highest governance body	Corporate Governance Statement	–	–
102-25	Conflicts of interest	Corporate Governance Statement Compliance – Compliance culture and goals Compliance – Communication	–	–
102-26	Role of highest governance body in setting purpose, values, and strategy	Strategy and Management – Management Company-wide Sustainability Management – Operational management Corporate Governance Statement	–	–
102-32	Highest governance body’s role in sustainability reporting	–	–	The Covestro GRI Supplement 2018 was approved by Chief Executive Officer Dr. Markus Steilemann.
102-35	Remuneration policies	Employees – Compensating employees transparently and competitively Compensation Report	Employees – Employee metrics	–
102-40	List of stakeholder groups	Company-wide Sustainability Management – Stakeholder dialog	Company-wide Sustainability Management – Stakeholder dialog	–
102-41	Collective bargaining agreements	–	Employees – Employee metrics	–
102-42	Identifying and selecting stakeholders	–	Company-wide Sustainability Management – Stakeholder dialog	–
102-43	Approach to stakeholder engagement	–	Company-wide Sustainability Management – Stakeholder dialog	–
102-44	Key topics and concerns raised	Company-wide Sustainability Management – Materiality matrix Company-wide Sustainability Management – Stakeholder dialog	Company-wide Sustainability Management – Material sustainability issues	–
102-45	Entities included in the consolidated financial statements	Governance Bodies	–	–
102-46	Defining report content and topic boundaries	–	Company-wide Sustainability Management – Material sustainability issues	–
102-47	List of material topics	Company-wide Sustainability Management – Materiality matrix	Company-wide Sustainability Management – Material sustainability issues	–
102-48	Restatements of information	Company-wide Sustainability Management – Sustainability reporting	About this Report Company-wide Sustainability Management – Material sustainability issues	–
102-49	Changes in reporting	Company-wide Sustainability Management – Sustainability reporting	About this Report	–
102-50	Reporting period	–	About this Report	–
102-51	Date of most recent report	–	About this Report	–
102-52	Reporting cycle	–	About this Report	–
102-53	Contact point for questions regarding the report	–	Publishing Information	–
102-54	Statement on reporting in accordance with the GRI Standards	–	About this Report	–
102-56	External assurance	Independent Auditor’s Report	About this Report – External assurance	–


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Strategy and Management – Strategic goals and activities	Embedding and Management of Sustainability Aspects – Company policies and voluntary commitments	–
103-2	The management approach and its components	Strategy and Management – Strategic goals and activities	–	–
103-3	Evaluation of the management approach	Strategy and Management – Management	–	–
201-1	Direct economic value generated and distributed	Consolidated Financial Statements and Notes to the Consolidated Financial Statements	–	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Group Structure and Business Model – Procurement market Opportunities and Risks Report – Opportunities and risks (procurement)	Company-wide Sustainability Management – Material sustainability issues	–
103-2	The management approach and its components	Group Structure and Business Model – Procurement market Company-wide Sustainability Management Compliance	Supplier Management	–
103-3	Evaluation of the management approach	Sustainability in Supplier Management	Supplier Management	–
204-1	Proportion of spending on local suppliers	–	Supplier Management – Procurement of key products	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	–	Embedding and Management of Sustainability Aspects – Company policies and voluntary commitments Company-wide Sustainability Management – Material sustainability issues	–
103-2	The management approach and its components	Compliance – Compliance organization Compliance – Compliance risks Compliance – Compliance program Compliance – Monitoring and improvement	–	–
103-3	Evaluation of the management approach	Compliance – Compliance organization Compliance – Compliance risks Compliance – Compliance program Compliance – Monitoring and improvement	–	–
205-1	Operations assessed for risks related to corruption	Compliance – Compliance organization Compliance – Compliance risks Compliance – Compliance program Compliance – Monitoring and improvement	–	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Opportunities and Risks Report Compliance	Embedding and Management of Sustainability Aspects – Company policies and voluntary commitments	–
103-2	The management approach and its components	Compliance – Compliance organization Compliance – Compliance risks Compliance – Compliance program Compliance – Monitoring and improvement	–	–
103-3	Evaluation of the management approach	Compliance – Compliance organization Compliance – Compliance risks Compliance – Compliance program Compliance – Monitoring and improvement	–	–
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	–	–	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Environmental Protection - Energy consumption Opportunities and Risks Report – Opportunities and risks	Embedding and Management of Sustainability Aspects – Company policies and voluntary commitments Embedding and Management of Sustainability Aspects – Nonfinancial goals Company-wide Sustainability Management – Material sustainability issues	–
103-2	The management approach and its components	Environmental Protection - Energy consumption Opportunities and Risks Report – Opportunities and risks	Embedding and Management of Sustainability Aspects – Company policies and voluntary commitments Embedding and Management of Sustainability Aspects – Nonfinancial goals Environmental Protection - Energy consumption	–
103-3	Evaluation of the management approach	Environmental Protection - Energy consumption	Environmental Protection - Energy consumption	–
302-1	Energy consumption within the organization	–	Environmental Protection - Energy consumption	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.
302-3	Energy intensity	Environmental Protection - Energy consumption	Environmental Protection - Energy consumption	–
302-4	Energy reduction	–	Environmental Protection - Energy consumption	–


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Environmental Protection – Water, effluents and waste Opportunities and Risks Report – Opportunities and risks	Company-wide Sustainability Management – Material sustainability issues Environmental Protection – Water consumption and usage	–
103-2	The management approach and its components	Environmental Protection – Water, effluents and waste	Environmental Protection – Water consumption and usage	–
103-3	Evaluation of the management approach	Environmental Protection – Water, effluents and waste	Environmental Protection – Water consumption and usage	–
303-1	Water withdrawal by source	–	Environmental Protection – Water consumption and usage	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.
303-3	Water recycling and reuse	–	Environmental Protection – Water consumption and usage	The quantity of recycled water is calculated virtually: the amount of water actually used every year for primary cooling cycles is multiplied by the number of cycles for which the water is used. This figure is equal to the amount of water that was not removed from the environment.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Strategy and Management – Sustainability Opportunities and Risks Report – Opportunities and risks	Embedding and Management of Sustainability Aspects – Nonfinancial goals Embedding and Management of Sustainability Aspects – Covestro and the UN Sustainable Development Goals Company-wide Sustainability Management – Material sustainability issues	–
103-2	The management approach and its components	Strategy and Management – Sustainability Innovation Environmental Protection – Greenhouse gas emissions	Embedding and Management of Sustainability Aspects – Nonfinancial goals Embedding and Management of Sustainability Aspects – Covestro and the UN Sustainable Development Goals Innovation Environmental Protection – Air emissions	–
103-3	Evaluation of the management approach	Environmental Protection – Greenhouse gas emissions	Environmental Protection – Air emissions	–
305-1	Direct (Scope 1) GHG emissions	–	Environmental Protection – Air emissions	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.
305-2	Energy indirect (Scope 2) GHG emissions	–	Environmental Protection – Air emissions	–
305-4	GHG emissions intensity	Environmental Protection – Greenhouse gas emissions	Environmental Protection – Air emissions	Disclosure as CO₂-equivalent of specific GHG. Emissions of sulfur hexafluoride (SF₆) have been recorded. Because our chemical production processes do not currently cause any SF₆ emissions and because Covestro does not use SF₆, such emissions do not appear in our reporting.
305-5	Reduction of GHG emissions	Environmental Protection – Greenhouse gas emissions	Environmental Protection – Air emissions	Greenhouse gas emissions are reported separately for Scopes 1 and 2. When considering GHG reductions, the specific greenhouse gas emissions are calculated using the total emissions for Scopes 1 and 2 because otherwise any shifts between the categories would lessen the informative value of the results.
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	–	Environmental Protection – Air emissions	Reporting focuses on significant air emissions. POPs and HAPs were not reported. NMVOCs were included in reporting for the first time in 2018.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Environmental Protection – Water, effluents and waste Opportunities and Risks Report – Opportunities and risks	Embedding and Management of Sustainability Aspects – Company policies and voluntary commitments Company-wide Sustainability Management – Material sustainability issues	–
103-2	The management approach and its components	Innovation Environmental Protection – Water, effluents and waste	Environmental Protection – Water consumption and usage Environmental Protection – Waste and recycling	–
103-3	Evaluation of the management approach	Environmental Protection – Water, effluents and waste	Environmental Protection – Water consumption and usage Environmental Protection – Waste and recycling	–
306-2	Waste by type and disposal method	–	Environmental Protection – Waste and recycling	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Opportunities and Risks Report	Embedding and Management of Sustainability Aspects – Company policies and voluntary commitments	–
103-2	The management approach and its components	Environmental Protection Opportunities and Risks Report Compliance	Environmental Protection – Water consumption and usage Environmental Protection – Waste and recycling	–
103-3	Evaluation of the management approach	–	Environmental Protection – Water consumption and usage Environmental Protection – Waste and recycling	–
307-1	Noncompliance with environmental laws and regulations	–	–	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Group Structure and Business Model – Procurement market Sustainability in Supplier Management Opportunities and Risks Report – Opportunities and risks	Embedding and Management of Sustainability Aspects – Nonfinancial goals Company-wide Sustainability Management – Material sustainability issues	–
103-2	The management approach and its components	Sustainability in Supplier Management – Assessment methods and processes used by the TfS initiative Sustainability in Supplier Management – Sustainability training and dialog	Company-wide Sustainability Management – Stakeholder dialog Supplier Management – Supplier audits and online assessments Supplier Management – Sustainability training and dialog	–
103-3	Evaluation of the management approach	Sustainability in Supplier Management – Results of audits and online assessments	Supplier Management – Results of audits and online assessments	–
308-2	Negative environmental impacts in the supply chain and actions taken	Sustainability in Supplier Management – Results of audits and online assessments	Supplier Management – Results of audits and online assessments	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Strategy and Management – Principles guiding our actions Opportunities and Risks Report – Opportunities and risks	Embedding and Management of Sustainability Aspects – Company policies and voluntary commitments Company-wide Sustainability Management – Material sustainability issues	–
103-2	The management approach and its components	Employees – Guiding principles and focus of HR work Employees – Attracting and retaining qualified employees Opportunities and Risks Report – Opportunities and risks	Employees – Human resources strategy and processes Company-wide Sustainability Management – Stakeholder dialog	–
103-3	Evaluation of the management approach	Employees	Employees – Employee metrics	–
401-1	New employee hires and employee turnover	–	Employees – Employee metrics	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Safety	Embedding and Management of Sustainability Aspects – Company policies and voluntary commitments Company-wide Sustainability Management – Material sustainability issues	–
103-2	The management approach and its components	Employees – Creating the best working conditions and work models Integrated Management System for Occupational Health, Safety, Environmental Protection and Quality Safety – Occupational health and safety Opportunities and Risks Report – Opportunities and risks	Safety – Occupational health and safety	–
103-3	Evaluation of the management approach	Safety – Occupational health and safety	Safety – Occupational health and safety	–
403-2	Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	Safety – Occupational health and safety	–	Covestro does not report details by specific category of employee – a breakdown by gender, for example – in order to avoid potential discrimination and since doing so would not help us reach our target of ultimately preventing all accidents. The occupational disease rate (ODR), lost day rate (LDR) and absenteeism rate (AR) are not key figures that help management assess our occupational safety performance, as Covestro is not able to gather such data consistently at all sites – for example due to local legislation.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Employees	Embedding and Management of Sustainability Aspects – Company policies and voluntary commitments	–
103-2	The management approach and its components	Employees – Promoting employees and their development Opportunities and Risks Report – Opportunities and risks	Employees – Human resources strategy and processes Employees – Employee metrics	–
103-3	Evaluation of the management approach	Employees – Promoting employees and their development	Employees – Human resources strategy and processes Employees – Employee metrics	–
404-2	Programs for upgrading employee skills and transition assistance programs	Employees – Promoting employees and their development	Employees – Human resources strategy and processes	–


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Employees – Promoting diversity and inclusion Opportunities and Risks Report – Opportunities and risks	Company-wide Sustainability Management – Material sustainability issues	–
103-2	The management approach and its components	Employees – Promoting diversity and inclusion	Employees – Employee metrics	–
103-3	Evaluation of the management approach	Employees – Promoting diversity and inclusion	Employees – Employee metrics	–
405-1	Diversity of governance bodies and employees	Corporate Governance Statement	Employees – Employee metrics	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Employees – Promoting diversity and inclusion	Company-wide Sustainability Management – Material sustainability issues	–
103-2	The management approach and its components	Employees – Promoting diversity and inclusion Compliance	Employees – Employee metrics	–
103-3	Evaluation of the management approach	–	Employees – Employee metrics	–
406-1	Incidents of discrimination and corrective actions taken	–	–	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	–	Employees – Conditions of employment and social responsibility Company-wide Sustainability Management – Material sustainability issues	–
103-2	The management approach and its components	Sustainability in Supplier Management – Assessment methods and processes used by the TfS initiative Compliance	Employees – Conditions of employment and social responsibility Supplier Management – Supplier audits and online assessments Supplier Management – Sustainability training and dialog	–
103-3	Evaluation of the management approach	–	Employees – Conditions of employment and social responsibility Supplier Management – Results of audits and online assessments	–
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Sustainability in Supplier Management – Results of audits and online assessments	Employees – Conditions of employment and social responsibility Supplier Management – Results of audits and online assessments	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Sustainability in Supplier Management Opportunities and Risks Report – Opportunities and risks	Embedding and Management of Sustainability Aspects – Company policies and voluntary commitments Company-wide Sustainability Management – Material sustainability issues	–
103-2	The management approach and its components	Sustainability in Supplier Management – Assessment methods and processes used by the TfS initiative Sustainability in Supplier Management – Sustainability training and dialog	Supplier Management – Supplier audits and online assessments Supplier Management – Sustainability training and dialog	–
103-3	Evaluation of the management approach	Sustainability in Supplier Management – Results of audits and online assessments	Supplier Management – Results of audits and online assessments	–
414-2	Negative social impacts in the supply chain and actions taken	Sustainability in Supplier Management – Results of audits and online assessments	Supplier Management – Results of audits and online assessments	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Product Stewardship Opportunities and Risks Report – Opportunities and risks	Embedding and Management of Sustainability Aspects – Company policies and voluntary commitments Company-wide Sustainability Management – Material sustainability issues Product Stewardship	–
103-2	The management approach and its components	Integrated Management System for Occupational Health, Safety, Environmental Protection and Quality Product Stewardship Compliance	Company-wide Sustainability Management – Stakeholder dialog Integrated Management System for Occupational Health, Safety, Environmental Protection and Quality Product Stewardship	–
103-3	Evaluation of the management approach	Product Stewardship	Integrated Management System for Occupational Health, Safety, Environmental Protection and Quality	–
416-2	Incidents of noncompliance concerning the health and safety impacts of products and services	–	Product Stewardship	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Product Stewardship Opportunities and Risks Report – Opportunities and risks	Embedding and Management of Sustainability Aspects – Company policies and voluntary commitments Company-wide Sustainability Management – Material sustainability issues Product Stewardship	–
103-2	The management approach and its components	Integrated Management System for Occupational Health, Safety, Environmental Protection and Quality Product Stewardship	Integrated Management System for Occupational Health, Safety, Environmental Protection and Quality Product Stewardship	–
103-3	Evaluation of the management approach	–	Product Stewardship	–
417-1	Requirements for product and service information and labeling	–	Product Stewardship	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.
417-2	Incidents of noncompliance concerning product and service information and labeling	Product Stewardship	Product Stewardship	In 2018, no significant incidents were reported through internal reporting.


Disclosure number	Disclosure title	Section in Covestro Annual Report 2018	Section in Covestro GRI Supplement 2018	Explanation / omission
103-1	Explanation of the material topic and its boundary	Opportunities and Risks Report – Opportunities and risks Compliance	Embedding and Management of Sustainability Aspects – Company policies and voluntary commitments	–
103-2	The management approach and its components	Company-wide Sustainability Management – Operational management Compliance	Embedding and Management of Sustainability Aspects – Company policies and voluntary commitments	–
103-3	Evaluation of the management approach	Compliance	–	–
419-1	Noncompliance with laws and regulations in the social and economic area	–	–	Biogenic CO₂ emissions are not reported because they have been irrelevant since the carve-out of Covestro from Bayer AG.

Annual Report 2018

General Standard Disclosures

GRI 102 – General Disclosures

Specific Standard Disclosures

Material topics

GRI 200 – Economic

GRI 201 – Economic Performance

GRI 204 – Procurement Practices

GRI 205 – Anti-corruption

GRI 206 – Anti-competitive Behavior

GRI 300 – Environmental

GRI 302 – Energy

GRI 303 – Water

GRI 305 – Emissions

GRI 306 – Effluents and Waste

GRI 307 – Environmental Compliance

GRI 308 – Supplier Environmental Assessment

GRI 400 – Social

GRI 401 – Employment

GRI 403 – Occupational Health and Safety

GRI 404 – Training and Education

GRI 405 – Diversity and Equal Opportunity

GRI 406 – Non-discrimination

GRI 407 – Freedom of Association and Collective Bargaining

GRI 414 – Supplier Social Assessment

GRI 416 – Customer Health and Safety

GRI 417 – Marketing and Labeling

GRI 419 – Socioeconomic Compliance

Use of Cookies