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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, 2023 to December 31, 2023 in our most recent Integrated Annual Report as well as information that is published on our corporate website.
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GRI Standard
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Standard/Disclosure Name | Report reference | Website reference link |
|---|---|---|---|
| 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 |
KPMG 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 | We have approximately 2.500 supplementary workforce, corresponding to approximately 8% of the total workforce. In addition, a number of people work for SABIC externally through service agreements and it is not possible to determine the precise number since performance is not defined on number of people. | |
| 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 | SABIC's Code of Ethics |
| 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 | |
| 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, compliance, and human rights | |
| 2-25 | Processes to remediate negative impacts | Risks and opportunities Ethics, compliance, and human rights |
|
| 2-26 | Mechanisms for seeking advice and raising concerns | Ethics, compliance, and human rights | |
| 2-27 | Compliance with laws and regulations | Ethics, compliance, and human rights | |
| 2-28 | Membership associations | Stakeholder engagement | Government Engagement |
| 2-29 | Approach to stakeholder engagement | Stakeholder engagement | |
| 2-30 | Collective bargaining agreements | Our Human Rights Program | |
| 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 - Climate change Climate-related risks and opportunities |
|
| 201-3 | Defined benefit plan obligations and other retirement plans | Additional financial information Employee benefits |
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 message Strategy - Future perspectives People and societal impact - Driving local content |
|
| 203-2 | Significant indirect economic impacts | Stakeholder engagement People and societal impact - Driving local content |
Nusaned Annual Reports |
| 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 | Compliance risks Procurement Ethics, compliance, and human rights |
Our Compliance Culture |
| 205-2 | Communication and training about anti-corruption policies and procedures | Compliance risks Procurement Ethics, compliance, and human rights |
|
| 205-3 | Confirmed incidents of corruption and actions taken | Ethics, compliance, and human rights | - |
| GRI 206: Anti-competitive Behavior 2016 | |||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Compliance risks Procurement Ethics, compliance, and human rights |
Our Compliance Culture |
| 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 | Climate change and resource efficiency | SABIC - Sustainable Solutions |
| 301-1 | Materials used by weight or volume | Embedding life cycle concepts Waste management Climate change and resource efficiency |
- |
| 301-2 | Recycled input materials used | Trucircle Embedding life cycle concepts Waste management Climate change and resource efficiency Raw materials |
SABIC - Sustainable Solutions |
| 301-3 | Reclaimed products and their packaging materials | Trucircle Embedding life cycle concepts Waste management Climate change and resource efficiency Raw materials |
SABIC - Sustainable Solutions |
| GRI 302: Energy 2016 | |||
| 3-3 | Management of material topics | Climate change and resource efficiency | SABIC - Climate, Energy & Resource Efficiency |
| 302-1 | Energy consumption within the organization | Climate change and resource efficiency | - |
| 302-3 | Energy intensity | Climate change and resource efficiency | |
| 302-4 | Reduction of energy consumption | Climate change and resource efficiency | |
| GRI 303: Water and Effluents 2018 | |||
| 3-3 | Management of material topics | Management of water discharge | - |
| 303-1 | Interactions with water as a shared resource | Water consumption details | - |
| 303-2 | Management of water discharge-related impacts | Management of water discharge | - |
| 303-3 | Water withdrawal | Water consumption details | |
| 303-4 | Water discharge | Water consumption details | |
| 303-5 | Water consumption | Water consumption details | |
| GRI 304: Biodiversity 2016 | |||
| 3-3 | Management of material topics | Biodiversity | |
| GRI 305: Emissions 2016 | |||
| 3-3 | Management of material topics | Our approach to circularity Climate change and resource efficiency |
SABIC - Climate, Energy & Resource Efficiency |
| 305-1 | Direct (Scope 1) GHG emissions | Climate change and resource efficiency | |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Climate change and resource efficiency | |
| 305-3 | Other indirect (Scope 3) GHG emissions | Climate change and resource efficiency | |
| 305-4 | GHG emissions intensity | Climate change and resource efficiency | |
| 305-5 | Reduction of GHG emissions | Climate change and resource efficiency | |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | Environmental, health, safety, and security | |
| GRI 306: Waste 2020 | |||
| 3-3 | Management of material topics | Our approach to circularity Environmental, health, safety and security |
Environmental Compliance |
| 306-1 | Waste generation and significant waste-related impacts | Environmental, health, safety and security Waste management Case study: operation clean sweep |
- |
| 306-2 | Management of significant waste-related impacts | Waste management |
|
| 306-3 | Waste generated | Environmental, health, safety and security | |
| 306-4 | Waste diverted from disposal | Environmental, health, safety and security | |
| 306-5 | Waste directed to disposal | Environmental, health, safety and security | - |
| GRI 308: Supplier environmental assessment 2016 | |||
| 3-3 | Management of material topics | Procurement Ethics, complaince, and human rights |
Supplier Code of Conduct |
| 308-1 | New suppliers that were screened using environmental criteria | SABIC Supplier Lifecycle and Performance Management (PP146) | |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Stakeholder Engagement - Suppliers and alliance partners Procurement Raw materials Ethics, complaince, and human rights |
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| 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 |
| 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 |
EHSS Process Risk Management |
| 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 | - |
| 403-5 | Worker training on occupational health and safety | Environmental, health, safety and security | - |
| 403-6 | Promotion of worker health | Our people - Employee wellbeing | - |
| 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 | - |
| 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 - Approach | - |
| 404-1 | Average hours of training per year per employee | Our people | - |
| 404-2 | Programmes for upgrading employee skills and transition assistance programmes | Our people - People development | - |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Our people - Talent matters | - |
| 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 |
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| GRI 406: Non-discrimination 2016 | |||
| 3-3 | Management of material topics | Ethics, compliance, and human rights | SABIC - SABIC Code of Ethics |
| 406-1 | Incidents of discrimination and corrective actions taken | Ethics, compliance, and human rights | SABIC - SABIC Code of Ethics |
| GRI 407: Freedom of association and collective bargaining 2016 | |||
| 3-3 | Management of material topics | Ethics, compliance, and human rights | 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, compliance, and human rights | Our Human Rights Program |
| GRI 408: Child labor 2016 | |||
| 408-1 | Operations and suppliers at significant risk for incidents of child labour | Ethics, compliance, and human rights | Supplier Code of Conduct |
| 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 |
| 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 - Engagement with stakeholders Driving local content Communities |
|
| 413-1 | Operations with local community engagement, impact assessments, and development programmes | Stakeholder Engagement - Community and Society EHSS - Engagement with stakeholders Driving 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 Together for Sustainability Ethics, complaince, and human rights |
|
| 414-2 | Negative social impacts in the supply chain and actions taken | Stakeholder Engagement - Suppliers and alliance partners Supply chain EHSS Procurement |
|
| GRI 415: Public policy 2016 | |||
| 3-3 | Management of material topics | Stakeholder engagement - Saudi Arabia and other governments Ethics, compliance, and human rights - Political contributions |
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 | |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Product stewardship | |
| GRI 417: Marketing and labeling 2016 | |||
| 417-1 | Requirements for product and service information and labeling | Product Stewardship | |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | Product Stewardship | |
| GRI 418: Customer privacy 2016 | |||
| 3-3 | Management of material topics | Ethics, compliance, and human rights | Data Protection & Privacy Notice |
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Customer feedback | - |