
GRI Table
GLOBAL REPORTING INITIATIVE INDEX
The Global Reporting Initiative (GRI) is a network-based organization that developed the world’s most widely used voluntary sustainability reporting framework. The GRI reporting framework is developed through a consensus-seeking, multi-stakeholder process. For further information on the initiative, see www.globalreporting.org.
SABIC voluntarily reports on its sustainability performance and has designed processes to collect and/or estimate, assess and report on this data. Information cited in the GRI content index below refers to information reported for the period January 1, 2024 to December 31, 2024 in our most recent Integrated Annual Report as well as information that is published on our corporate website.
GRI Standard
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Standard/Disclosure Name | Report reference | Website reference |
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General Disclosures | |||
GRI 1: Foundation 2021 | |||
GRI 2: General disclosures 2021 | |||
2-1 | Organizational details | Our global footprint About this report |
About SABIC |
2-2 | Entities included in the organization's sustainability reporting | About the report List of legal entities |
SABIC Global Entities |
2-3 | Reporting period, frequency and contact point | About the report info@SABIC.com |
Contact Us |
2-4 | Restatements of information | Any restatement of previously reported data is explained in a footnote next to the respective disclosure. | |
2-5 | External assurance | Audited financial statements - Independent auditor's report Non-financial statements - Independent limited assurance report |
Independent Limited Assurance Report |
2-6 | Activities, value chain and other business relationships | Strategy | |
2-7 | Employees | Our people | |
2-8 | Workers who are not employees | Approximately 2,500 people, corresponding to around 8% of the total workforce, also work for SABIC. In addition, a number of people work for SABIC indirectly through service agreements. It is not possible to determine the precise number since each agreement is not defined by the number of people but by the provision of adequate resourcing to complete the work. |
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2-9 | Governance structure and composition | Corporate Governance - Board structure and composition | |
2-10 | Nomination and selection of the highest governance body | Corporate governance - Nomination and selection | |
2-11 | Chair of the highest governance body | Corporate governance - Board structure and composition | |
2-12 | Role of the highest governance body in overseeing the management of impacts | Corporate Governance | |
2-13 | Delegation of responsibility for managing impacts | Corporate governance framework | |
2-14 | Role of the highest governance body in sustainability reporting | Corporate Governance | Our Integrity Culture |
2-15 | Conflicts of interest | Corporate Governance - Board independence | SABIC's Conflict of Interest Policy |
2-16 | Communication of critical concerns | Ethics, compliance, and human rights | |
2-17 | Collective knowledge of the highest governance body | Corporate governance | Corporate Governance |
2-18 | Evaluation of the performance of the highest governance body | Corporate governance - Board performance assessment | Board Charter |
2-19 | Remuneration policies | Corporate governance - Board remuneration & nomination committee | |
2-20 | Process to determine remuneration | Corporate governance - Board remuneration & nomination committee | |
2-22 | Statement on sustainable development strategy | Strategy | |
2-23 | Policy commitments | SABIC policies have been approved by the board. | |
2-24 | Embedding policy commitments | Ethics and Compliance | |
2-25 | Processes to remediate negative impacts | Risks and opportunities Ethics and Compliance |
|
2-26 | Mechanisms for seeking advice and raising concerns | Ethics and Compliance | |
2-27 | Compliance with laws and regulations | Ethics and Compliance | |
2-28 | Membership associations | Stakeholder engagement | Government Engagement |
2-29 | Approach to stakeholder engagement | Stakeholder engagement | |
2-30 | Collective bargaining agreements | ||
Specific Standard Disclosures | |||
GRI 3: Material topics 2021 | |||
3-1 | Process to determine material topics | Materiality | |
3-2 | List of material topics | Materiality | |
3-3 | Management of material topics | Materiality | |
GRI 200: Economic topics | |||
GRI 201: Economic performance 2016 | |||
3-3 | Management of material topics | Strategy | |
201-1 | Direct economic value generated and distributed | Financial review Audited financial statements |
SABIC - Quarterly Financial Statements |
201-2 | Financial implications and other risks and opportunities due to climate change | Risks and opportunities - Environmental challenges | |
201-3 | Defined benefit plan obligations and other retirement plans | Additional financial information Total rewards |
Compensation Matters |
GRI 202: Market presence 2016 | |||
202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | Our people | |
202-2 | Proportion of senior management hired from the local community | Corporate Governance - Executive management | |
GRI 203: Indirect economic impacts 2016 | |||
203-1 | Infrastructure investments and services supported | Chairman's letter Strategy - Projects People and societal impact - Local content |
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203-2 | Significant indirect economic impacts | Stakeholder engagement People and societal impact - Local content |
Community Engagement |
GRI 204: Procurement practices 2016 | |||
204-1 | Proportion of spending on local suppliers | Driving local content | Nusaned Annual Reports |
GRI 205: Anti-corruption 2016 | |||
205-1 | Operations assessed for risks related to corruption | Risks and opportunities - Compliance risks Procurement Ethics and Compliance |
Our Compliance Culture |
205-2 | Communication and training about anti-corruption policies and procedures | Compliance risks Ethics and Compliance |
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205-3 | Confirmed incidents of corruption and actions taken | Ethics and Compliance | UNGC Principles |
GRI 206: Anti-competitive Behavior 2016 | |||
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Risks and opportunities - Compliance risks Procurement Ethics and Compliance |
- |
GRI 207: Tax 2019 | |||
207-1 | Approach to tax | Financial Review - Tax | |
207-2 | Tax governance, control, and risk management | Financial Review - Tax | |
207-3 | Stakeholder engagement and management of concerns related to tax | Tax - Engaging with key stakeholders | Global Tax Strategy |
GRI 300: Environmental Topics | |||
GRI 301: Materials 2016 | |||
3-3 | Management of material topics | Sustainability and resource efficiency | Sustainable Solutions |
301-1 | Materials used by weight or volume |
Product sustainability performance EHSS – Waste Sustainability and resource efficiency |
- |
301-2 | Recycled input materials used | TRUCIRCLE Initiatives Product sustainability performance EHSS – Waste Sustainability and resource efficiency |
Sustainable Solutions |
301-3 | Reclaimed products and their packaging materials | TRUCIRCLE Initiatives Product sustainability performance EHSS – Waste Sustainability and resource efficiency |
Sustainable Solutions |
GRI 302: Energy 2016 | |||
3-3 | Management of material topics | Sustainability and resource efficiency | Climate, Energy & Resource Efficiency |
302-1 | Energy consumption within the organization | Energy intensity | Climate, Energy & Resource Efficiency |
302-3 | Energy intensity | Energy intensity | Climate, Energy & Resource Efficiency |
302-4 | Reduction of energy consumption | Sustainability and resource efficiency | Climate, Energy & Resource Efficiency |
GRI 303: Water and Effluents 2018 | |||
3-3 | Management of material topics | EHSS – Water | - |
303-1 | Interactions with water as a shared resource | EHSS – Water | - |
303-2 | Management of water discharge-related impacts | EHSS – Water | - |
303-3 | Water withdrawal | Water intensity | |
303-5 | Water consumption | Water intensity | |
GRI 304: Biodiversity 2016 | |||
3-3 | Management of material topics | Biodiversity | |
GRI 305: Emissions 2016 | |||
3-3 | Management of material topics | Sustainability and resource efficiency | Climate, Energy & Resource Efficiency |
305-1 | Direct (Scope 1) GHG emissions | Sustainability and resource efficiency | UNGC Principles |
305-2 | Energy indirect (Scope 2) GHG emissions | Sustainability and resource efficiency | UNGC Principles |
305-3 | Other indirect (Scope 3) GHG emissions | Sustainability and resource efficiency | UNGC Principles |
305-4 | GHG emissions intensity | Sustainability and resource efficiency | Climate, Energy & Resource Efficiency |
305-5 | Reduction of GHG emissions | Sustainability and resource efficiency | Climate, Energy & Resource Efficiency |
305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | Environmental, health, safety, and security (EHSS) | |
GRI 306: Waste 2020 | |||
3-3 | Management of material topics | Environmental, health, safety, and security (EHSS) | Environmental Compliance |
306-1 | Waste generation and significant waste-related impacts | Environmental, health, safety, and security – Waste Operation Clean Sweep (OCS) |
- |
306-2 | Management of significant waste-related impacts | Environmental, health, safety, and security – Waste |
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306-3 | Waste generated | Environmental, health, safety, and security (EHSS) | |
306-4 | Waste diverted from disposal | Environmental, health, safety, and security (EHSS) | |
306-5 | Waste directed to disposal | Environmental, health, safety, and security (EHSS) | - |
GRI 308: Supplier environmental assessment 2016 | |||
3-3 | Management of material topics | Procurement Ethics and compliance |
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308-1 | New suppliers that were screened using environmental criteria | Procurement | Supplier Portal |
GRI 400: Social topics | |||
GRI 401: Employment 2016 | |||
3-3 | Management of material topics | Stakeholder engagement - Employees and their families Our people |
- |
401-1 | New employee hires and employee turnover | Our people | Benefits That Matter |
GRI 402: Labor/Management relations 2016 | |||
3-3 | Management of material topics | Stakeholder engagement - Employees and their families Our people |
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GRI 403: Occupational health and safety 2018 | |||
3-3 | Management of material topics | Environmental, health, safety and security | |
403-1 | Occupational health and safety management system | Environmental, health, safety and security | EHSS Management Systems |
403-2 | Hazard identification, risk assessment, and incident investigation | Product stewardship Environmental, health, safety and security |
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403-3 | Occupational health services | Environmental, health, safety and security | - |
403-4 | Worker participation, consultation, and communication on occupational health and safety | Environmental, health, safety and security | UNGC Principles |
403-5 | Worker training on occupational health and safety | Environmental, health, safety and security – EHSS competency development | - |
403-6 | Promotion of worker health | Our people - Employee wellbeing | Health and Wellbeing-Related Benefits |
403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Environmental, health, safety and security | - |
403-8 | Workers covered by an occupational health and safety management system | Environmental, health, safety and security | Occupational Health and Safety Management Systems (Responsible Care®) |
403-9 | Work-related injuries | Environmental, health, safety and security | - |
403-10 | Work-related ill health | Environmental, health, safety and security | - |
GRI 404: Training and education 2016 | |||
3-3 | Management of material topics | Our people - Our approach | - |
404-1 | Average hours of training per year per employee | Our people | Learning and Career Development |
404-2 | Programmes for upgrading employee skills and transition assistance programmes | Our people - People development | Community Engagement |
404-3 | Percentage of employees receiving regular performance and career development reviews | Our people - Performance review | - |
GRI 405: Diversity and equal opportunity 2016 | |||
3-3 | Management of material topics | Our people Board diversity |
SABIC Sense of Belonging Statement |
405-1 | Diversity of governance bodies and employees | Our people Board diversity |
Board of Directors and Executive Management |
GRI 406: Non-discrimination 2016 | |||
3-3 | Management of material topics | Ethics and Compliance | SABIC - SABIC Code of Ethics |
406-1 | Incidents of discrimination and corrective actions taken | Ethics and Compliance | SABIC - SABIC Code of Ethics |
GRI 407: Freedom of association and collective bargaining 2016 | |||
3-3 | Management of material topics | Ethics and Compliance | Our Human Rights Program |
407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | Ethics and Compliance | Our Human Rights Program |
GRI 408: Child labor 2016 | |||
408-1 | Operations and suppliers at significant risk for incidents of child labour | Ethics and Compliance | |
GRI 409: Forced or compulsory labor 2016 | |||
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labour | Environmental, health, safety, and security Procurement Ethics, compliance, and human rights |
|
GRI 410: Security practices 2016 | |||
3-3 | Management of material topics | Environmental, health, safety, and security | Security and Crisis Management |
GRI 413: Local communities 2016 | |||
3-3 | Management of material topics | Stakeholder Engagement - Community and Society EHSS - Engaging with stakeholders Driving local content Communities |
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413-1 | Operations with local community engagement, impact assessments, and development programmes | Stakeholder Engagement - Community and Society EHSS - Engaging with stakeholders Local content Communities |
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GRI 414: Supplier social assessment 2016 | |||
3-3 | Management of material topics | Procurement | |
414-1 | New suppliers that were screened using social criteria | Stakeholder Engagement - Suppliers and alliance partners Procurement Ethics and compliance |
SABIC and Together for Sustainability |
GRI 415: Public policy 2016 | |||
3-3 | Management of material topics | Stakeholder engagement - Governments and regulatory bodies Ethics and compliance |
Government Engagement |
415-1 | Political contributions | Ethics, compliance, and human rights - Political contributions | Government Engagement |
GRI 416: Customer health and safety 2016 | |||
3-3 | Management of material topics | Product stewardship | Product Stewardship |
416-1 | Assessment of the health and safety impacts of product and service categories | Product stewardship | |
GRI 417: Marketing and labeling 2016 | |||
417-1 | Requirements for product and service information and labeling | Product Stewardship | Product Stewardship |
417-2 | Incidents of non-compliance concerning product and service information and labeling | Product Stewardship | Product Stewardship |
GRI 418: Customer privacy 2016 | |||
3-3 | Management of material topics | Ethics and compliance | Data Protection & Privacy Notice |