Identified material aspects and boundaries

GRI report

Identified material aspects and boundaries

G4-17: Entities included in the organization's consolidated financial statements

The entities included in Kemira’s Consolidated Financial Statements are listed in the Notes to the Consolidated Financial Statements 34; Group companies.

All the Group companies are included in Kemira’s corporate responsibility report. More detailed description of the boundaries and the completeness of the report data is provided in the tables G4-20 and G4-21 Description of the reporting scope and methods of data collection.

G4-18: Process for defining report content and aspect boundaries

During the autumn of 2013 Kemira updated the assessment of material sustainability topics in accordance with the new GRI G4 process for defining report content. Based on the first materiality analysis conducted in 2011, Kemira had defined its corporate responsibility priorities and targets as part of its corporate responsibility management process. The targets for corporate responsibility were approved by the Management Board in the end of 2012.

The second stakeholder survey was conducted in the autumn 2013 to understand how and in which areas we could improve our corporate responsibility. This was done via a web-based stakeholder brainstorming where stakeholders could discuss and provide their viewpoint on any corporate responsibility topics and concerns they considered important. The survey was participated by 243 stakeholder representatives from 27 countries. The share of external stakeholders was 51.4% of the participants and they represented mainly shareholders and investors, customers, suppliers, non-govermental organizations and governmental authorities.

According to the results of the stakeholder survey, both internal and external stakeholders highlighted the importance of product safety and innovation, business ethics and compliance, and responsibility in the supply chain.

The outcomes of this online stakeholder survey were taken into account when updating Kemira’s corporate responsibility focus areas and targets for 2014, and when defining material aspects and boundaries for the report content.

The most material corporate responsibility aspects for Kemira were determined based on three criteria:

If the aspect met most of the three criteria, it was considered to be material. In this process, 36 of the 46 aspects included in the GRI G4 guidelines were identified as material. Four of the earlier reported aspects were not considered material any more. Aspects Indirect economic impacts, Market presence, Investment and biodiversity were reported in 2012 but were not considered material when defining material aspects and boundaries for the 2013 report content.

The scope of the report does not contain any other changes, nor restatements of information provided in the previous reports.

Aspect boundaries for the identified material aspects were then evaluated in reflection to the sustainability context, that is based on the significance of their economic, environmental and social impacts in our value chain. A more detailed description of the aspect boundaries and completeness of data collection for the identified material aspects can be found in the table Description of the reporting scope and methods of data collection.

Based on the materiality assessment, stakeholder survey results and discussions with Kemira’s management, Kemira has defined six corporate responsibility focus areas, and has established performance targets for each focus area. The corporate responsibility focus areas are:

The material aspects and the relevant performance indicators are organized and reported by Kemira’s six corporate responsibility focus areas. The results of the materiality assessment, as well as the updated Kemira corporate responsibility targets, have been validated by the Kemira Management Board in January 2014.

G4-19: Material aspects


G4-19: Material aspects by Kemira’s corporate responsibility focus areas
Material aspects 
identified
 Responsible
business
practices
Responsible
supply
chain 
Responsibility
for
employees
 Responsible
manufacturing
 Sustainable
products
and
solutions
Responsibility
towards the local
communities
where we
operate 
Category: Economic  
Economic Performance
(see section
Economic responsibility)
           
Category: Environment  
Materials            
Energy    Scope 3        
Water            
Emissions            
Effluents and waste            
Products and services            
Compliance            
Transport            
Overall env. expenditures 
and investments
           
Supplier environmental
assessment
           
Environmental grievance
mechanisms
           
Category: Social     
 Sub-category: Labor Practices and decent work    
Employment            
Labor/management
relations 
           
Occupational health
and safety 
           
Training and education             
Diversity and equal
opportunity 
           
Equal remuneration for
women and men
           
Supplier assessment
for labor practices 
           
Labor practices
grievance mechanisms 
           
Sub-category: Human rights
Non-discrimination            
Freedom of association 
and collective bargaining
           
Assessment             
Supplier human
rights assessment 
           
Human rights
grievance mechanisms 
           
Sub-category: Society
Local communities             
Anti-corruption             
Public policy             
Anti-competitive behavior             
Compliance             
Supplier assessment
for impacts on society
           
Grievance mechanisms
for impacts on society 
           
Sub-category: Product responsibility 
Customer health and safety            
Product and service labeling             
Marketing communications            
Compliance            

 

G4-20 Aspect boundary within the organization

G4-20: Description of the reporting scope and methods of data collection
Aspect boundaries within the organization
 Materials Aspects Aspect boundary Completeness
 Category: Economic  
 Economic performance All Kemira operations (according to Kemira consolidation rules) Data is extracted from the Kemira ERP* system and collected from Kemira consolidated companies.
Consolidation on the Group level.
Category Environment
Materials; Products and services; Transport All Kemira operations covered by the Kemira ERP* (according to Kemira consolidation rules) Data is extracted from the Kemira ERP* system and R&D New Product Development (NPD) process documentation.
Energy (Scope1 and 2); Water; Emissions; Effluents and waste; Compliance, Environmental expenses and investments All Kemira sites (according to Kemira consolidation rules). The environmental reporting scope included 64 sites.  Data is collected from each production site and consolidated on the Group level.
Category:Social
Labor Practices and Decent Work
Employment; Labor/management relations; Occupational health and safety** (incl.contractors working at Kemira sites); Training and education; Diversity and equal opportunity; Equal remuneration for women and men
All Kemira operations (according to Kemira consolidation rules) HR data management system.
Kemira is to some extent using supervised workers and supervised employees of contractors, but the information is managed locally at respective sites and is not collected and consolidated globally.

Safety data management system
Human Rights
Non-discrimination; Freedom of association and collective bargaining; Human rights assessment
All Kemira operations (according to Kemira consolidation rules) Notifications through Compliance & Ethics Hotline and sustainability@kemira.com
Society
Local communities; Anti-corruption; Public policy
Anti-competitive behavior; Compliance
All Kemira operations (according to Kemira consolidation rules) Data is collected from each region and from the Kemira legal archive files, and through notifications from Kemira Compliance and Ethics Hotline
Product responsibility
Customer health and safety; Product and service labeling;
Marketing communications; Compliance
 All Kemira operations covered by the Kemira ERP* (according to Kemira consolidation rules) Data is extracted from the Kemira ERP* system, R&D NPD process documentation and Kemira legal archive files
Grievance mechanism  All Kemira operations  Kemira Compliance and Ethics Hotline
*Kemira ERP = Kemira Enterprise Resource Planning 
**Occupational health & safety: TRI number includes the contractors

G4-21 Aspect boundary outside the organization

G4-21: Description of the reporting scope and methods of data collection
Aspect boundaries outside the organization
Materials Aspects Aspect boundary Completeness
Indirect emissions in the value chain (EN17, EN30) Scope 3 Data collected from Kemira ERP* system and relevant organizational units. Default data and assumptions as refered by WBCSD Guidance for Accounting & Reporting Corporate GHG Emissions in the Chemical Sector Value Chain
Supplier assesments Suppliers Harmony Contract Management Tool to track suppliers that signed for CoC-SDA.
Grievance mechanism External stakeholders Data is collected from sustainability@kemira.com
*Kemira ERP = Kemira Enterprise Resource Planning

G4-22 Explanation of the effect of any re-staments of information provided in earlier reports

There are no major restatements of information provided in previous reports except a few environmental related data: Indicators EN23 and EN27 are restated for years 2011-2013 due to more comprehensive data available. Indicator EN23 is also reported by more comprehensive disclosure of waste disposal methods.

G4-23 Significant changes from previous reporting periods

There are no significant changes from previous reporting periods in the reporting scope and aspect boundaries.

Emissions in the value chain (Scope 3) and Supplier assessments are included as new items.