Global Reporting Initiative Index
CPChem’s 2024 Sustainability Report, Spot on, was prepared in accordance with the 2021 GRI Standards. The GRI Content Index aims to supplement the information provided throughout this report. Some priority topics included in our materiality assessment have been recognized as emerging issues and therefore disclosures on these topics are not included yet in this GRI Content Index.
General Disclosures
GRI 2: General Disclosures 2021
The Organization and its Reporting Practices
| Indicator | Description | Links | ||
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2-1 |
Organizational details |
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2-2 |
Entities included in the organization’s sustainability reporting |
The 2024 Sustainability Report, Spot on, includes information on CPChem's wholly owned operations and joint venture operations where CPChem employees participate in the corporate governance and/or operations of the facilities. See The CPChem Formula for a list of facilities. CPChem is a privately held company and does not make its financial statements available to the public. Legal holding entities and area sales offices without operations are excluded from this list as they exist for legal or structural purposes only, are small in scale and are not material to the report. Details regarding consolidation of data from minority interests is listed in the footnotes of the respective data tables. The following entities are material to CPChem’s sustainability reporting and consolidated financial statements as of December 31, 2024:
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2-3 |
Reporting period, frequency, and contact point |
CPChem’s 2024 Sustainability Report, Spot on, was published on July 29, 2025. The reporting period is January 1, 2024 – December 31, 2024. Learn more about the report at About this Report or contact sustainability@cpchem.com. CPChem is a private company and does not have a dedicated financial report. |
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2-4 |
Restatements of information |
Restatements of information were specified in each section as appropriate. Restatements on data will be noted in the Performance Data Tables. |
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2-5 |
External assurance |
View our Moderate Assurance Statement and learn more about external assurance in About this Report. |
Activities and workers
| Indicator | Description | Links | ||
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2-6 |
Activities and workers |
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2-7 |
Employees |
Information on full-time and represented CPChem employees is provided in the Social Performance Data Tables of the 2024 Sustainability Report as privacy laws allow. We do not have access to or publish the gender data of represented employees outside of the U.S. due to confidential nature of this information. The percentage of part-time, temporary, and non-guaranteed hours employees is less than one percent. |
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2-8 |
Workers who are not employees |
CPChem employs contractors to assist with non-core business functions. There were no significant variations in the total number of employees during 2024. We do not have access to or publish the gender data of represented employees outside of the U.S. due to confidential nature of this information. |
Governance
| Indicator | Description | Links | ||
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2-9 |
Governance structure and composition |
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2-10 |
Nomination and selection of the highest governance body |
CPChem’s Executive Leadership Team (ELT) meets regularly. CPChem is a private company and our senior leaders make up our highest governing body. |
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2-11 |
Chair of the highest governance body |
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2-12 |
Role of the highest governance body in overseeing the management of impacts |
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2-13 |
Delegation of responsibility for managing impacts |
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2-14 |
Role of the highest governance body in sustainability reporting |
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2-15 |
Conflicts of interest |
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2-16 |
Communication of critical concerns |
CPChem is a private company and does not disclose the number or nature of critical concerns to protect sensitive and confidential information. |
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2-17 |
Collective knowledge of the highest governance body |
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2-18 |
Evaluation of the performance of the highest governance body |
Senior leaders and all employees receive performance evaluations which include sustainability objectives. |
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2-19 |
Remuneration policies |
We are a privately held company and do not disclose this information. |
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2-20 |
Process to determine remuneration |
Compensation is tied to company progress of enterprise-wide objectives, as well as measurement in annual performance evaluations, completed by all employees at all levels. With guidance and input from the Compensation Committee, CPChem conducts global annual pay reviews to support that pay practices are assessed, analyzed and adjusted as needed. CPChem leverages a third-party to perform pay analyses on a regular cadence to identify gaps in compensation practices including remuneration. |
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2-21 |
Annual total compensation ratio |
We are a privately held company and do not disclose. |
Strategy, policies and practices
| Indicator | Description | Links | ||
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2-22 |
Statement on sustainable development strategy |
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2-23 |
Policy commitments |
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2-24 |
Embedding policy commitments |
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2-25 |
Processes to remediate negative impacts |
See our Code of Conduct for details on how reported concerns are processed. |
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2-26 |
Mechanisms for seeking advice and raising concerns |
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2-27 |
Compliance with laws and regulations |
We operate in accordance with relevant laws and regulations applicable to us, including but not limited to, those concerning labor, employment, the environment, health and safety. Our OE System includes expectations and requirements to ensure compliance with environmental, health, safety and security laws, regulations and internal policies. Facilities, corporate groups, product lines and administrative offices are required to complete annual self-audits and are subject to regular corporate and third-party audits to ensure compliance with the standards outlined in our OE System. |
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2-28 |
Membership associations |
We participate in many initiatives that promote sustainable operations and tackling global issues like plastic waste, including:
The associations with which we have significant involvement include:
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Stakeholder engagement
| Indicator | Description | Links | ||
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2-29 |
Approach to stakeholder engagement |
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2-30 |
Collective bargaining agreements |
GRI 3: Material Topics 2021
| Indicator | Description | Links | ||
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3-1 |
Process to determine material topics |
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3-2 |
List of material topics |
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3-3 |
Management of material topics |
No significant changes were made to material topics since previous report. CPChem engages local communities at its manufacturing sites via Community Advisory Panels, impact assessments and development programs. Some priority topics included in our materiality assessment have been recognized as emerging issues and therefore disclosures on these topics are not included yet in this GRI Content Index. |
Topic-Specific Standards
Economic standards
GRI 201: Economic Performance 2016
| Indicator | Description | Links | ||
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201-M |
Management Approach |
CPChem is a privately held company and does not produce a Form 10-K. |
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201-1 |
Direct economic value generated and distributed |
CPChem is a privately held company and does not make its financial statements public, however, select financial information is provided in the Financial Performance Data Tables and available publicly on our external website Financials. |
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201-2 |
Financial implications and other risks and opportunities due to climate change |
See our Climate Risk Report |
GRI 203: Indirect Economic Impacts 2016
| Indicator | Description | Links | ||
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203-M |
Management Approach |
Enterprise Contributions Policy that outlines governance of charitable contributions globally. Annual amounts are subject to Board approval and allocations are subject to CEO approval. |
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203-1 |
Infrastructure investments and services supported |
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203-2 |
Significant indirect economic impacts |
GRI 205: Anti-corruption 2016
| Indicator | Description | Links | ||
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205-M |
Management Approach |
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205-1 |
Operations assessed for risks related to corruption |
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205-2 |
Communication and training about anti-corruption policies and procedures |
Environmental standards
GRI 301: Materials 2016
| Indicator | Description | Links | ||
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301-M |
Management Approach |
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301-2 |
Recycled input materials used |
GRI 302: Energy 2016
| Indicator | Description | Links | ||
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302-M |
Management Approach |
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302-1 |
Energy consumption within the organization |
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302-3 |
Energy intensity |
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302-4 |
Reduction of energy consumption |
Environmental Performance Data Tables Water produced is minimal and is not recognized as significant |
GRI 303: Water and Effluents 2018
| Indicator | Description | Links | ||
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303-M |
Management Approach |
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303-1 |
Interactions with water as a shared resource |
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303-2 |
Management of water discharge-related impacts |
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303-3 |
Water withdrawal |
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303-4 |
Water discharge |
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303-5 |
Water consumption |
GRI 305: Emissions 2016
| Indicator | Description | Links | ||
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305-M |
Management Approach |
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305-1 |
Direct (Scope 1) GHG emissions |
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305-2 |
Energy indirect (Scope 2) GHG emissions |
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305-3 |
Other indirect greenhouse gas (GHG) emissions (Scope 3) |
We are evaluating the organization’s Scope 3 emissions in alignment with the GHG Protocol and working to measure GHG emissions throughout our value chain. Our goal is to assemble a comprehensive GHG emissions inventory of Scope 1, Scope 2 and Scope 3 emissions for reporting in the future. CPChem also plans to utilize this inventory data to identify and direct strategic GHG emissions reduction opportunities across the company. |
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305-4 |
GHG emissions intensity |
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305-5 |
Reduction of GHG emissions |
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305-7 |
Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions |
GRI 306: Waste 2020
| Indicator | Description | Links | ||
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306-M |
Management Approach |
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306-1 |
Waste generation and significant waste-related impacts |
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306-2 |
Management of significant waste-related impacts |
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306-3 |
Waste generated |
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306-4 |
Waste diverted from disposal |
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306-5 |
Waste directed to disposal |
GRI 308: Supplier Environmental Assessment 2016
| Indicator | Description | Links | ||
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308-M |
Management Approach |
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308-1 |
New suppliers that were screened using environmental criteria |
Social standards
GRI 401: Employment 2016
| Indicator | Description | Links | ||
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401-M |
Management Approach |
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401-1 |
New employee hires and employee turnover |
Social Performance Data Tables To protect employee privacy, we do not disclose gender, age and location information related to turnover or new hires. We will reevaluate this disclosure when planning future reports. |
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401-2 |
Benefits provided to full-time employees that are not provided to temporary or part-time employees |
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401-3 |
Parental leave |
GRI 403: Occupational Health and Safety 2018
| Indicator | Description | Links | ||
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403-M |
Management Approach |
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403-1 |
Occupational health and safety management system |
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403-2 |
Hazard identification, risk assessment, and incident investigation |
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403-3 |
Occupational health services |
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403-4 |
Worker participation, consultation, and communication on occupational health and safety |
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403-5 |
Worker training on occupational health and safety |
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403-6 |
Promotion of worker health |
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403-7 |
Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
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403-8 |
Workers covered by an occupational health and safety management system |
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403-9 |
Work-related injuries |
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403-10 |
Work-related ill health |
GRI 404: Training and Education 2016
| Indicator | Description | Links | ||
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404-M |
Management Approach |
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404-1 |
Average hours of training per year per employee |
Social Performance Data Tables This disclosure does not include hours for any external trainings taken by employees and paid for by the company. Training is assigned based on job category. Training opportunities are required and made available to all employees regardless of gender. Training is not currently tracked by gender and employee category. |
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404-2 |
Programs for upgrading employee skills and transition assistance programs |
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404-3 |
Percentage of employees receiving regular performance and career development reviews |
Social Performance Data Tables All employees (100%) are required to receive regular performance reviews regardless of gender or job category. |
GRI 405: Diversity and Equal Opportunity 2016
| Indicator | Description | Links | ||
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405-M |
Management Approach |
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405-1 |
Diversity of governance bodies and employees |
GRI 413: Local Communities 2016
| Indicator | Description | Links | ||
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413-M |
Management Approach |
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413-1 |
Operations with local community engagement, impact assessments, and development programs |
CPChem engages local communities at its manufacturing sites via Community Advisory Panels, impact assessments and development programs. |
GRI 414: Supplier Social Assessment 2016
| Indicator | Description | Links | ||
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414-M |
Management Approach |
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414-1 |
New suppliers that were screened using social criteria |
GRI 416: Customer Health and Safety 2016
| Indicator | Description | Links | ||
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416-M |
Management Approach |
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416-1 |
Assessment of the health and safety impacts of product and service categories |
