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GRI Content Index

For the Materiality Disclosures Service, GRI Services reviewed that the GRI content index is clearly presented and the references for Disclosures 102-40 to 102-49 align with appropriate sections in the body of the report. The service was performed on the German version of the report.

GRI 101: Foundation 2016

GRI 101 does not contain any disclosures.

GRI 102: General Disclosures 2016

Organizational Profile

Disclosures				Link

102-1		Name of the organization		About this Report
102-2		Activities, brands, products, and services		Group Structure and Business Operations Key Products, Services and Business Processes Product Safety Research and Development Sustainable Products
102-3		Location of headquarters		Legal Structure
102-4		Location of operations		Group Structure and Business Operations AR 2020: Sites
102-5		Ownership and legal form		Legal Structure
102-6		Markets served		AR 2020: Major Sales Markets and Competitive Positions Group Structure and Business Operations Key Products, Services and Business Processes
102-7		Scale of the organization		Key Performance Indicators Group Structure and Business Operations Key Products, Services and Business Processes Employment Structure
102-8		Information on employees and other workers		Employment Structure
102-9		Supply chain		Sustainability Along the Supply Chain Logistics and Transport
102-10		Significant changes to the organization and its supply chain		About this Report Key Events 2019 – 2020
102-11		Precautionary Principle or approach		Voluntary Commitments
102-12		External initiatives		Voluntary Commitments Vision and Goals
102-13		Membership of associations		Politics and NGOs

Strategy

Disclosures				Link

102-14		Statement from senior decision-maker		Introduction by the President & CEO
102-15		Key impacts, risks, and opportunities		AR 2020: Central Risk Areas Vision and Goals Risk and Compliance Management

Ethics and Integrity

Disclosures				Link

102-16		Values, principles, standards, and norms of behavior		Business Principles
102-17		Mechanisms for advice and concerns about ethics		Voluntary Commitments Risk and Compliance Management

Governance

Disclosures				Link

102-18		Governance structure		Management and Supervision Management Structures
102-19		Delegating authority		Management Structures Personnel Responsibility
102-20		Executive-level responsibility for economic, environmental, and social topics		Management Structures Management and Supervision
102-22		Composition of the highest governance body and its committees		Management and Supervision Diversity, Inclusion and Equal Opportunity
102-23		Chair of the highest governance body		Management and Supervision
102-24		Nominating and selecting the highest governance body		AR 2020: Declaration on Corporate Management Diversity, Inclusion and Equal Opportunity
102-25		Conflicts of interest		AR 2020: Declaration on Corporate Management
102-26		Role of highest governance body in setting purpose, values, and strategy		Management Structures
102-28		Evaluating the highest governance body’s performance		AR 2020: Compensation Report
102-29		Identifying and managing economic, environmental, and social impacts		Management Structures
102-30		Effectiveness of risk management processes		Voluntary Commitments Risk and Compliance Management AR 2020: Risk Management Structures and Tools
102-31		Review of economic, environmental, and social topics		Management Structures
102-33		Communicating critical concerns		Risk and Compliance Management
102-35		Remuneration policies		AR 2020: Compensation Report
102-36		Process for determining remuneration		AR 2020: Compensation Report

Stakeholder Engagement

Disclosures				Link

102-40		List of stakeholder groups		Communication with Stakeholders
102-41		Collective bargaining agreements		Employee Representation
102-42		Identifying and selecting stakeholders		Communication with Stakeholders
102-43		Approach to stakeholder engagement		Customer Management Communication with Stakeholders Analysis of Material Sustainability Topics Neighbors Politics and NGOs
102-44		Key topics and concerns raised		Analysis of Material Sustainability Topics

Reporting Practice

Disclosures				Link

102-45		Entities included in the consolidated financial statements		AR 2020: Legal Structure About this Report
102-46		Defining report content and topic Boundaries		About this Report Analysis of Material Sustainability Topics
102-47		List of material topics		Analysis of Material Sustainability Topics
102-48		Restatements of information		There are no retroactive restatements of information in the reporting year.
102-49		Changes in reporting		Compared to the last report, there have been no significant changes in reporting or in material topics.
102-50		Reporting period		About this Report
102-51		Date of most recent report		Sustainability Report 2017/2018, published on July 31, 2019.
102-52		Reporting cycle		About this Report
102-53		Contact point for questions regarding the report		Contact Publishing Details
102-54		Claims of reporting in accordance with the GRI Standards		About this Report
102-55		GRI content index		GRI Content Index
102-56		External assurance		The report’s content has not been reviewed by a third party.

GRI 200: Economic

Topic: Economic Performance
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Vision and Goals AR 2020: Strategy of the WACKER Group
103-2		The management approach and its components		AR 2020: Business Model of the Group AR 2020: Strategy of the WACKER Group Vision and Goals Business Principles Productivity Programs
103-3		Evaluation of the management approach		AR 2020: Risk Management Structures and Tools AR 2020: Value-Based Management Is Integral to Our Corporate Policies

GRI 201: Economic Performance 2016
201-1		Direct economic value generated and distributed		AR 2020: Statement of Income
201-3		Defined benefit plan obligations and other retirement plans		AR 2020: Notes of the WACKER Group – Notes to the Statement of Financial Position Compensation and Social Benefits

Topic: Market Presence
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Employment Structure
103-2		The management approach and its components		Employment Structure
103-3		Evaluation of the management approach		Talent Management and Managerial Staff

GRI 202: Market Presence 2016
202-1		Ratios of standard entry level wage by gender compared to local minimum wage		Compensation and Social Benefits
202-2		Proportion of senior management hired from the local community		Diversity, Inclusion and Equal Opportunity

Topic: Indirect Economic Impacts
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Donations and Sponsorships
103-2		The management approach and its components		Donations and Sponsorships
103-3		Evaluation of the management approach		Donations and Sponsorships

GRI 203: Indirect Economic Impacts 2016
203-1		Infrastructure investments and services supported		Logistics and Transport Schools Universities Politics and NGOs Children Disaster Aid
203-2		Significant indirect economic impacts		Donations and Sponsorships

Topic: Procurement Practices
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Neighbors
103-2		The management approach and its components		Neighbors
103-3		Evaluation of the management approach		Neighbors

GRI 204: Procurement Practices 2016
204-1		Proportion of spending on local suppliers		Neighbors

Topic: Anti-Corruption
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Voluntary Commitments Risk and Compliance Management
103-2		The management approach and its components		Voluntary Commitments Risk and Compliance Management
103-3		Evaluation of the management approach		Voluntary Commitments Risk and Compliance Management

GRI 205: Anti-Corruption 2016
205-1		Operations assessed for risks related to corruption		Risk and Compliance Management
205-2		Communication and training about anti-corruption policies and procedures		Risk and Compliance Management
205-3		Confirmed incidents of corruption and actions taken		Risk and Compliance Management

Topic: Anti-Competitive Behavior
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Risk and Compliance Management
103-2		The management approach and its components		Risk and Compliance Management
103-3		Evaluation of the management approach		Risk and Compliance Management

GRI 206: Anti-Competitive Behavior 2016
206-1		Legal actions for anti-competitive behavior, anti-trust, and monopoly practices		Risk and Compliance Management

Topic: Risk Management
(material topic, not discussed in the topic-specific GRI standards)
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Voluntary Commitments Risk and Compliance Management
103-2		The management approach and its components		Voluntary Commitments Risk and Compliance Management
103-3		Evaluation of the management approach		Voluntary Commitments Risk and Compliance Management

Risk Management
Not applicable		Central Risk Areas		AR 2020: Central Risk Areas

GRI 300: Environmental

Topic: Materials
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Product Assessment Based on Sustainability Criteria Circular Economy
103-2		The management approach and its components		Product Assessment Based on Sustainability Criteria Circular Economy Integrated Production – Our Greatest Strength Environmental Performance Assessment
103-3		Evaluation of the management approach		Product Assessment Based on Sustainability Criteria

GRI 301: Materials 2016
301-1		Materials used by weight or volume		We do not report the weight/volume of the materials used, owing to the confidential nature of the data involved.
301-2		Recycled input materials used		Integrated Production – Our Greatest Strength

Topic: Energy
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Energy Environmental Performance Assessment
103-2		The management approach and its components		Energy Environmental Performance Assessment Production & Safety Product Assessment Based on Sustainability Criteria Integrated Production – Our Greatest Strength
103-3		Evaluation of the management approach		Energy

GRI 302: Energy 2016
302-1		Energy consumption within the organization		Energy
302-4		Reduction of energy consumption		Energy
302-5		Reductions in energy requirements of products and services		Sustainable Products Integrated Production – Our Greatest Strength

Topic: Water and Effluents
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Water
103-2		The management approach and its components		Water Production & Safety
103-3		Evaluation of the management approach		Water

GRI 303: Water and Effluents 2018
303-1		Interactions with water as a shared resource		Water Product Assessment Based on Sustainability Criteria
303-2		Management of water discharge-related impacts		Water Soil and Groundwater
303-4		Water discharge		Water
303-5		Water consumption		Water

Topic: Biodiversity
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Nature Conservation
103-2		The management approach and its components		Nature Conservation Environmental Performance Assessment
103-3		Evaluation of the management approach		Nature Conservation

GRI 304: Biodiversity 2016
304-1		Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas		Nature Conservation
304-2		Significant impacts of activities, products, and services on biodiversity		Nature Conservation
304-3		Habitats protected or restored		Nature Conservation

Topic: Emissions
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Environmental Performance Assessment Air
103-2		The management approach and its components		Controlling Instruments Production Environmental Performance Assessment Air Integrated Production – Our Greatest Strength
103-3		Evaluation of the management approach		Air

GRI 305: Emissions 2016
305-1		Direct (Scope 1) GHG emissions		Air
305-2		Energy indirect (Scope 2) GHG emissions		Air
305-3		Other indirect (Scope 3) GHG emissions		Air
305-5		Reduction of GHG emissions		Air
305-7		Nitrogen oxides (NO_X), sulfur oxides (SO_X), and other significant air emissions		Air

Topic: Effluents and Waste
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Waste Water Integrated Production – Our Greatest Strength
103-2		The management approach and its components		Production & Safety Environmental Performance Assessment Integrated Production – Our Greatest Strength Waste
103-3		Evaluation of the management approach		Waste

GRI 306: Effluents and Waste 2016
306-2		Waste by type and disposal method		Waste
306-3		Significant spills		Soil and Groundwater Prevention
306-5		Water bodies affected by water discharges and/or runoff		Nature Conservation

Topic: Environmental Compliance
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Risk and Compliance Management
103-2		The management approach and its components		Risk and Compliance Management
103-3		Evaluation of the management approach		Risk and Compliance Management

GRI 307: Environmental Compliance 2016
307-1		Non-compliance with environmental laws and regulations		Risk and Compliance Management

Topic: Supplier Environmental Assessment
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Sustainability Along the Supply Chain Processes and Tools TfS Supplier Assessment
103-2		The management approach and its components		Supply Chain Sustainability Along the Supply Chain Processes and Tools TfS Supplier Assessment
103-3		Evaluation of the management approach		Sustainability Along the Supply Chain Processes and Tools TfS Supplier Assessment

GRI 308: Supplier Environmental Assessment 2016
308-2		Negative environmental impacts in the supply chain and actions taken		Processes and Tools TfS Supplier Assessment Results

GRI 400: Social

Topic: Employment
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Employment Structure Work-Life Balance Compensation and Social Benefits
103-2		The management approach and its components		Employment Structure Work-Life Balance Compensation and Social Benefits
103-3		Evaluation of the management approach		Employment Structure Work-Life Balance Compensation and Social Benefits

GRI 401: Employment 2016
401-1		New employee hires and employee turnover		Employment Structure Vocational Training
401-2		Benefits provided to full-time employees that are not provided to temporary or part-time employees		Compensation and Social Benefits
401-3		Parental leave		Work-Life Balance

Topic: Labor/Management Relations
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Employment Structure Employee Representation
103-2		The management approach and its components		Employment Structure Employee Representation
103-3		Evaluation of the management approach		Employment Structure Employee Representation

GRI 402: Labor/Management Relations 2016
402-1		Minimum notice periods regarding operational changes		Employment Structure

Topic: Occupational Health and Safety
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Demographic Change
103-2		The management approach and its components		Demographic Change
103-3		Evaluation of the management approach		Demographic Change Workplace Safety Health Management

GRI 403: Occupational Health and Safety 2018
403-1		Occupational health and safety management system (employees & workers)		Workplace Safety
403-2		Hazard identification, risk assessment, and incident investigation (employees & workers)		Workplace Safety Prevention Incident Management Accidents and Incidents
403-3		Occupational health services (employees & workers)		Prevention Health Management Health Programs
403-4		Worker participation, consultation, and communication on occupational health and safety (employees & workers)		Incident Management
403-5		Worker training on occupational health and safety (employees & workers)		Prevention Workplace Safety
403-6		Promotion of worker health (employees & workers)		Health Management Health Programs
403-7		Prevention and mitigation of occupational health and safety impacts directly linked by business relationships		Prevention Workplace Safety
403-9		Work-related injuries		Workplace Safety
403-10		Work-related ill health		Health Programs

Topic: Training and Education
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Vocational Training Advanced Training Talent Management and Managerial Staff Demographic Change
103-2		The management approach and its components		Vocational Training Advanced Training Talent Management and Managerial Staff Demographic Change
103-3		Evaluation of the management approach		Vocational Training Advanced Training Talent Management and Managerial Staff Demographic Change

GRI 404: Training and Education 2016
404-2		Programs for upgrading employee skills and transition assistance programs		Advanced Training Talent Management and Managerial Staff
404-3		Percentage of employees receiving regular performance and career development reviews		Advanced Training

Topic: Diversity and Equal Opportunity
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Diversity, Inclusion and Equal Opportunity
103-2		The management approach and its components		Advanced Training Diversity, Inclusion and Equal Opportunity
103-3		Evaluation of the management approach		Diversity, Inclusion and Equal Opportunity

GRI 405: Diversity and Equal Opportunity 2016
405-1		Diversity of governance bodies and employees		Diversity, Inclusion and Equal Opportunity
405-2		Ratio of basic salary and remuneration of women to men		Diversity, Inclusion and Equal Opportunity

Topic: Non-Discrimination
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Voluntary Commitments Diversity, Inclusion and Equal Opportunity
103-2		The management approach and its components		Voluntary Commitments Diversity, Inclusion and Equal Opportunity
103-3		Evaluation of the management approach		Voluntary Commitments Diversity, Inclusion and Equal Opportunity

GRI 406: Non-Discrimination 2016
406-1		Incidents of discrimination and corrective actions taken		We do not keep a register of cases of discrimination.

Topic: Freedom of Association and Collective Bargaining
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Voluntary Commitments Employee Representation TfS Supplier Assessment
103-2		The management approach and its components		Voluntary Commitments Employee Representation TfS Supplier Assessment
103-3		Evaluation of the management approach		Voluntary Commitments Employee Representation TfS Supplier Assessment

GRI 407: Freedom of Association and Collective Bargaining 2016
407-1		Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk		Employee Representation TfS Supplier Assessment We do not discuss this topic with our sites in further detail, because we generally give our employees the opportunity to unionize.

Topic: Child Labor
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Voluntary Commitments
103-2		The management approach and its components		Voluntary Commitments
103-3		Evaluation of the management approach		Voluntary Commitments

GRI 408: Child Labor 2016
408-1		Operations and suppliers at significant risk for incidents of child labor		We do not discuss this topic with our sites in further detail, because our hiring process and the conditions specified in our groupwide Code of Teamwork & Leadership ensure that no child labor takes place.

Topic: Forced or Compulsory Labor
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Voluntary Commitments
103-2		The management approach and its components		Voluntary Commitments
103-3		Evaluation of the management approach		Voluntary Commitments

GRI 409: Forced or Compulsory Labor 2016
409-1		Operations and suppliers at significant risk for incidents of forced or compulsory labor		We do not discuss this topic with our sites in further detail, because our hiring process and the conditions specified in our groupwide Code of Teamwork & Leadership ensure that no forced labor takes place.

Topic: Human Rights Assessment
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Voluntary Commitments Management Structures Risk and Compliance Management
103-2		The management approach and its components		Voluntary Commitments Management Structures Risk and Compliance Management
103-3		Evaluation of the management approach		Voluntary Commitments Management Structures Risk and Compliance Management

GRI 412: Human Rights Assessment 2016
412-1		Operations that have been subject to human rights reviews or impact assessments		Voluntary Commitments Management Structures Risk and Compliance Management
412-2		Employee training on human rights policies or procedures		Risk and Compliance Management

Topic: Local Communities
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Production & Safety Neighbors Soil and Groundwater Air Noise
103-2		The management approach and its components		Production & Safety Neighbors Soil and Groundwater Air Noise
103-3		Evaluation of the management approach		Production & Safety Neighbors Soil and Groundwater Air Noise

GRI 413: Local Communities 2016
413-1		Operations with local community engagement, impact assessments, and development programs		Production & Safety Neighbors Soil and Groundwater Air Noise

Topic: Supplier Social Assessment
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Sustainability Along the Supply Chain Processes and Tools TfS Supplier Assessment
103-2		The management approach and its components		Supply Chain Sustainability Along the Supply Chain Processes and Tools TfS Supplier Assessment
103-3		Evaluation of the management approach		Sustainability Along the Supply Chain Processes and Tools TfS Supplier Assessment

GRI 414: Supplier Social Assessment 2016
414-2		Negative social impacts in the supply chain and actions taken		Processes and Tools TfS Supplier Assessment Results Non-Conflict Minerals

Topic: Public Policy
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Politics and NGOs
103-2		The management approach and its components		Politics and NGOs
103-3		Evaluation of the management approach		Politics and NGOs

GRI 415: Public Policy 2016
415-1		Political contributions		Donations and Sponsorships

Topic: Customer Health and Safety

Disclosures				Link

GRI 103: Management Approach 2016
103-1		Explanation of the material topic and its boundary		Products Product Safety
103-2		The management approach and its components		Products Product Safety
103-3		Evaluation of the management approach		Products Product Safety

GRI 416: Customer Health and Safety 2016
416-1		Assessment of the health and safety impacts of product and service categories		Product Safety

Topic: Marketing and Labeling
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Product Safety
103-2		The management approach and its components		Product Safety
103-3		Evaluation of the management approach		Product Safety

GRI 417: Marketing and Labeling 2016
417-1		Requirements for product and service information and labeling		Product Safety

Topic: Customer Privacy
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Data Protection
103-2		The management approach and its components		Data Protection
103-3		Evaluation of the management approach		Data Protection

GRI 418: Customer Privacy 2016
418-1		Substantiated complaints concerning breaches of customer privacy and losses of customer data		Data Protection

Topic: Socioeconomic Compliance
GRI 103: Management Approach 2016

Disclosures				Link

103-1		Explanation of the material topic and its boundary		Risk and Compliance Management
103-2		The management approach and its components		Risk and Compliance Management
103-3		Evaluation of the management approach		Risk and Compliance Management

GRI 419: Socioeconomic Compliance 2016
419-1		Non-compliance with laws and regulations in the social and economic area		Risk and Compliance Management

Key Figures Comparison Use our interactive tool to compare all those KPIs covered by our online report which are relevant to you.GRI Content Index This report meets the core demands set out in Global Reporting Initiative (GRI) standards.Goals & Outlook Get an overview of the goals that WACKER has based its sustainability strategy on.

Key Figures Comparison Use our interactive tool to compare all those KPIs covered by our online report which are relevant to you.GRI Content Index This report meets the core demands set out in Global Reporting Initiative (GRI) standards.Goals & Outlook Get an overview of the goals that WACKER has based its sustainability strategy on.