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Green

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
Standard/Disclosure Name Report reference Website reference
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.

Temporary Worker Code of Conduct

2-9  Governance structure and composition Corporate Governance - Board structure and composition

Corporate Governance

Board Charter

Board Membership Policy

2-10 Nomination and selection of the highest governance body Corporate governance - Nomination and selection

Corporate Governance

Board Charter

Board Membership Policy

Renumeration and Nomination Committee Charter

2-11  Chair of the highest governance body Corporate governance - Board structure and composition

Board Charter

Board Membership Policy

2-12  Role of the highest governance body in overseeing the management of impacts Corporate Governance

Corporate Governance

Board Charter

Board Membership Policy

2-13  Delegation of responsibility for managing impacts Corporate governance framework

Board Charter

Board Membership Policy

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

SABIC's Code of Ethics

Supplier Code of Conduct

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

Remuneration and Nomination Committee Charter

Board Charter

Board Membership Policy

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.

Corporate Governance

SABIC's Code of Ethics

Board Membership Policy

Our Human Rights Program

2-24  Embedding policy commitments Ethics and Compliance

SABIC's Code of Ethics

UNGC Principles

Our Human Rights Program

2-25  Processes to remediate negative impacts Risks and opportunities
Ethics and Compliance

 Our Human Rights Program

SABIC's Code of Ethics

2-26  Mechanisms for seeking advice and raising concerns Ethics and Compliance

SABIC's Code of Ethics

Our Compliance Culture

2-27  Compliance with laws and regulations Ethics and Compliance

SABIC's Code of Ethics

Our Compliance Culture

2-28  Membership associations Stakeholder engagement Government Engagement
2-29 Approach to stakeholder engagement Stakeholder engagement

People and Collaboration

Responsible Care

Global Customer Information Letter

Supplier Portal

2-30 Collective bargaining agreements  

Our Human Rights Program

UNGC Principles

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

Nusaned Annual Reports

About Nusaned

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

Our Compliance Culture

SABIC and Ethisphere

SABIC and the Pearl Initiative

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

Global Tax Strategy

UK Tax Strategy

207-2  Tax governance, control, and risk management Financial Review - Tax

Global Tax Strategy

Risk Management Policy

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 
 
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

Supplier Code of Conduct

Our Human Rights Program

Supplier Portal

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

Benefits That Matter

Community Engagement

UNGC Principles

GRI 403: Occupational health and safety 2018
3-3  Management of material topics Environmental, health, safety and security

Environmental, Health, Safety, and Security

EHSS Policy

Creating a Culture of Safety

Safety and Health

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

EHSS Process Risk Management

SABIC's Safer Chemistry initiative 

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

Supplier Code of Conduct

Our Human Rights Program

Supplier Portal

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

Supplier Code of Conduct

Our Human Rights Program

Supplier Portal

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

SABIC's Corporate Social Responsibility Strategy

Community Engagement

SABIC's NUSANED initiative 

413-1 Operations with local community engagement, impact assessments, and development programmes Stakeholder Engagement - Community and Society
EHSS - Engaging with stakeholders
Local content
Communities

SABIC's Corporate Social Responsibility Strategy

SABIC's NUSANED initiative

SABIC EHSS Management System

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

 

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