Evonik
CarbonFootprint
2023

Contents

4

Summary
and results

8

Methodology

9

2.1 Organizational boundaries

9

2.2 Remarks concerning the “fast close” process

10

2.3 Operational boundaries

16

Independent practitioner’s limited

2

_
3

7

assurance report

1
Summary and results

Until the 2021 report, the published GHG inventory

Protocol Standard are presented for Evonik's base year

included CO2 removals (biological carbon sequestra-

2021, the previous year 2022 and the current report-tion by biomass at the beginning of the life cycle) anding year 2023 in Table 1. Due to the weaker economy

biogenic CO2 emissions due to the for Evonik relevantin the second half of 2022, the emissions of the fourthuse of biomass. To meet the requirements of the GHG

quarter of 2022, which were extrapolated on the basis

Protocol Standard, these are no longer included in theof the first three quarters of 2022 using the “Fastinventory from 2022 onwards; instead, they are dis-Close“ approach, were overestimated. This makes it

closed separately. The values shown in Table 1 covernecessary to consider the emissions calculated on thefossil GHG emissions and biogenic GHG emissions

basis of full-year activity data, so that the 2022 figuresother than CO2. The development of greenhouse gas

reported last year in this brochure differ from those inemissions along the value chain of Evonik and the con-this report.

tribution made by the individual categories in the GHG
Protecting the climate and the environment represents

The present report covers the greenhouse gas emis-a major global challenge. Evonik Industries (referredsions of Evonik. Other potential environmental im-

to below as Evonik) takes climate and environmental

pacts, including impacts on health and safety, do notprotection very seriously as a key element of its corpo-

fall within the scope of the Evonik Carbon Footprint

rate responsibility. Since 2008, we are therefore pub-and are discussed in other publications of Evonik (suchlishing a comprehensive greenhouse gas emissions

as the Sustainability Report and the environmental dec-

inventory along the value chain, from the extraction

larations of individual sites).

TABLE 1: Greenhouse gas emissions along the value chain of Evonik Industries in million metric tons (mt) CO2e aof raw materials through production to the disposal of

4

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5

Scope

Category

2021

2022c

2023

Scope 1

Direct energy- and process-related emissions

4.4

4.2

3.8

Scope 2

Indirect emissions from purchased energy (gross, market-based approach)

1.9

1.8

1.5

Scope 3 b

Category 1: Purchased chemical raw materials, packaging materials as wellas indirect goods and services

13.0

11.2

10.6

products. The important parameter here is the carbon

The balance accounts for Evonik's direct energy andfootprint, or CO2e footprint. The carbon footprint

process emissions (scope 1), emissions from purchased

indicates the amount of greenhouse gas emissions

electricity and heat (scope 2) as well as relevant up-(CO2 equivalent, also CO2e, i.e. CO2 and other green-and downstream emissions (scope 3). These include

house gases) produced by a company, a process or anemissions from the production and provision of pur-individual product.

chased raw materials, services and capital goods,

Category 2: Capital goods

0.3

0.3

0.4

energy-related emissions outside of scope 1 and scope 2,

Category 3: Fuel- and energy-related activities (outside of scopes 1 and 2)

1.7

1.5

1.0

The methodology for the report closely follows theemissions from inbound and outbound shipments, from

Category 4: Upstream transportation and distribution

Greenhouse Gas Protocol Corporate Standard (re-the disposal of waste generated in operations, caused

1.1

1.0

1.0

ferred to below as the GHG Protocol) of the Worldby business travel and employee commuting, energy

Category 5: Disposal and recycling of waste

0.3

0.3

0.3

Resources Institute (WRI) and the World Business

requirements of leased offices as well as emissions

Category 6: Employee business travel

0.01

0.03

0.02

Council for Sustainable Development (WBCSD).1

from the use, disposal and recycling of sold products.

Category 7: Employee commuting

0.06

0.05

0.04

This standard is further detailed for chemical compa-

Due to the large number of Evonik solutions for diverse

nies' scope 3 reporting in the Guidance for Accounting

applications, category 1 “Use of sold products“ only

Category 8: Upstream leased assets(electricity and heating of administrative buildings)

0.00

0.00

0.00

& Reporting Corporate GHG Emissions in the Chemi-

considers direct greenhouse gas emissions that are

cal Sector Value Chain (referred to below as WBCSD

formed out of sold products and released during their

Category 9: Downstream transportation and distribution(to direct customers)

0.05

0.04

0.04

Scope 3 Chemical Sector Guidance)2 published byuse phase over the expected lifetime. The scope 3 cat-Category 11: Use of sold products (direct emissions only)

4.2

3.1

3.2

WBCSD Chemicals in January 2013, in whose prepa-

egory 10 “Processing of sold products“ is not reported

Category 12: Disposal and recycling of sold products

ration Evonik took an active part. Instructions defineddue to its complexity as well as missing data availability

2.8

3.0

2.7

in the WBCSD Scope 3 Chemical Sector Guidance

while the categories 13 “Downstream leased assets“,

Total Scope 3

23.4

20.5

19.2

document were taken into account for compilation of

14 “Franchises“ and 15 “Investments“ are not disclosed

Total Scope 1, 2 and 3

29.7

26.5

24.6

the Evonik Carbon Footprint (ECF).

due to their lacking applicability or insignificance.
Differences between the data and totals are due to rounding. The inventory covers fossil greenhouse gas emissions and emissions of gases– other than CO2 – of biogenic origin. In 2023, relevant use of biomass and the associated net amounts of CO2 removals and biogenic CO2
emissions can be reported for scope 3 categories 1 (-1.3 million mt CO2), 11 and 12 (together +0.8 million mt CO2) and direct process
emissions in scope 1 (+0.1 million mt CO2). Previously, the biogenic net amounts of CO2 removals and biogenic CO2 emissions were-1.4 (2021) / -1.3 (2022) million metric tons of CO2 for scope 3 category 1 and for categories 11 and 12 combined +1.0 (2021) / +0.9 (2022)
million metric tons of CO2. Corresponding direct scope 1 process emissions were constant at +0.1 million metric tons of CO2 in 2021 and 2022.
b
Some calculations are based on assumptions and estimates. Scope 3 category 10 “Processing of sold products“ is not reported due to its
complexity; categories 13 “Downstream leased assets“, 14 “Franchises“ and 15 “Investments“ are not disclosed as they are not applicablenor not significant.
c
Due to the weaker economy in the second half of 2022, the emissions of the fourth quarter of 2022, which were extrapolated on the basis of
the first three quarters of 2022 using the “Fast Close“ methodology, were overestimated. This makes it necessary to consider the emissions
calculated on the basis of full-year activity data, so that the 2022 figures reported last year in this brochure differ from those in this report.
a

1 World Resources Institute, World Business Council for Sustainable Development:· The Greenhouse Gas Protocol. A Corporate Accounting and Reporting Standard (Revised Edition 2004),· Required Greenhouse Gases in Inventories, Accounting and Reporting Standard Amendment (2013),· Corporate Value Chain (Scope 3) Accounting and Reporting Standard, Supplement to the GHG Protocol Corporate Accounting and ReportingStandard (2011)
2		World Business Council for Sustainable Development: Guidance for Accounting & Reporting Corporate GHG Emissions in the Chemical
Sector Value Chain (2013)

FIGURE 1: Evonik Carbon Footprint 2023 in millions of metric tons CO2e

1.5

0.4

1.0

1.0

a

0.3

0.1

24.6

3.8
22%
5.9
24%
10.6

Total

Other emissions (Scope 3)

Disposal and recycling of waste(Scope 3)

Capital goods (Scope 3)

Transport and distribution of
raw materials and products (Scope 3)

Energy-related activities outside
scope 1 and 2 (Scope 3)

Emissions due to purchasing energy(gross, Scope 2)

Direct emissions (Scope 1)

Use and disposal of sold products(Scope 3)

Purchased raw materials,
indirect goods & services (Scope 3)

43%

6

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7
a

Differences between the data and totals are due to rounding.

In 2023, greenhouse gas emissions decreased toFootprint 2023. In addition, other minor methodological24.6 million metric tons CO₂e, compared withand structural methodological and structural changes

29.7 million metric tons CO₂e in 2021 or 26.5 million

were made; in the overall, however, this did not havemetric tons CO₂e in the previous year. This was mainly

a significant impact on the total emissions. In order todue to a cyclical reduction in business activities, whichreflect the latest climate science in the calculation of

was reflected in lower procurement, production, andemissions from 2023 onwards, IPCC AR6 is used to thesales volumes.

extent possible also for the calculation of scope 3 emissions instead of the previously used impact assessment

Effective June 30, 2023, the German site in Lülsdorf

method CML2001. In addition to the implementationand the related cyanuric chloride business in Wesselingof reduction measures, the use of more specific emis-

were sold to the International Chemical Investors

sion factors, including a steadily increasing share ofGroup (ICIG). Emissions from these activities in the

primary data, influenced the results in individual

first half of 2023 are included in Evonik's Carbon

scope 3 categories.

EVONIK’S PARTICIPATION IN THE

Climate Change” program. The information is provided

CARBON DISCLOSURE PROJECT

on a voluntary basis. Evonik was awarded a grade of

The Carbon Disclosure Project (CDP) is a globally“A-” in the 2020 to 2023 CDP Climate Change report-

active non-profit organization that uses standardized

ing cycles. By comparison, the average for the chemicalquestionnaires to collect data on greenhouse gas emis-

sector and the average for European companies report-

sions, climate risks as well as companies’ reduction

ing climate change data for the 2023 reporting period

targets and strategies every year as part of its “CDP

are both in the lower “B” range.

2

2.1 ORGANIZATIONAL BOUNDARIES

Methodology

Rules from Evonik's financial and environmental

are not reported. In case of structural changes, there

reporting are adopted for the GHG emissions account-can be delays in displaying such changes depending

ing, whereby the “operational control approach” ison the timing of the des-/investments.

applied. Emissions arising from discontinued activities

2.2 REMARKS CONCERNING THE “FAST CLOSE“ PROCESSThe GHG Protocol provides the methodologicalCO2 equivalents (CO2e) and thus enable to totalframework for quantifying the Evonik Carbon Foot-

all greenhouse gas emissions. 3 The WBCSD Scope 3

To ensure uniform environmental reporting, starting

If the calculated emissions resulting from the actual

print. Accounting and reporting of greenhouse gas

Chemical Sector Guidance of 2013 describes stan-in 2020, the reporting of Evonik Carbon Footprintfull-year activity data differ by more than 5 percent

emissions follow the principles relevance, complete-

dard procedures for implementing the requirements

data was sped up (“fast close“ process).

from the data published in the previous year, they will

ness, consistency, transparency and accuracy.

of the GHG Protocol for scope 3 reporting of thechemical industry.

be corrected in the next report and the adjustment willIn the “Fast Close“ process, the data is compiled once

be reported in the relevant tables.

The GHG Protocol refers to equivalence factors,

a year on September 30 (the Q3 closing date) and forwhich are used to convert greenhouse gases into

the remainder of the year, i.e. the fourth quarter, theWhile starting with the 2023 reporting year emissions

emission amounts are estimated. Together with thefrom scope 1 and scope 2 as well as from the scope 3

respective experts, possible deviations from regular

categories 3 (Fuel- and energy-related activities out-

operations in the fourth quarter, seasonal effects andside of scopes 1 and 2) and 5 (Disposal and recycling

forecasts are taken into account. In the first quarterof waste) are essentially calculated on the basis of theof the following year, calculations with actual Q4 data

data for the entire reporting year, the calculation ofare performed and results are compared with the cal-emissions for the other reported scope 3 categories

culated data for the fast close report. Any discrepan-

continues to follow the “fast close“ approach ascies will be analyzed and measures to continuously

described above.

8_
9

improve the calculation methodology will be introduced as necessary.

3 Intergovernmental Panel on Climate Change (IPCC): Fifth Assessment Report (AR5): Climate Change 2013 – The Physical Science Basis,
Chapter 8, Table 8.A.1

2.3 OPERATIONAL BOUNDARIESThe calculation of the Evonik Carbon Footprint isfollowing the scope concept of operational boundaries4

based on the principles of the GHG Protocol,(see Figure 2).

FIGURE 2: Overview of areas covered for Evonik's reporting greenhouse gas emissions along the value chain

CO2

Scope 2
• Purchase of electricity
and thermal energy

10

_

CH4

N2O

SF6

HFCs

Scope 3

Scope 1• Purchase of chemical
raw materials, packaging
materials as well as
indirect goods andservices• Capital goods• Energy-related activities• Upstream transportationand distribution• Disposal and recyclingof waste• Employee business travel• Employee commuting• Upstream leased assets• Direct energy- andprocess-related emissions

PFCs

NF3

Scope 3
• Downstream
transportationand distribution(to direct customers)• Use of sold products(direct emissions only)• Disposal and recyclingof sold products

Evonik’s scope 3 data include emissions from theDue to the large number of Evonik solutions for di-following categories:

verse applications, category 11 (Use of sold products)
only considers direct greenhouse gas emissions that

11•

Upstream activities

EvonikCategory 1: Purchased chemical raw materials,

are formed out of sold products and released overpackaging materials as well as indirect goods

their expected lifetime during the use phase.

and services

The scope 3 category 10 “Processing of sold products”•

Category 2: Capital goods

is not reported due to its complexity as well as missing•

Category 3: Fuel- and energy-related activities

data availability (cf. WBCSD Scope 3 Chemical Sector(outside of scopes 1 and 2)

Guidance, p. 10) while the categories 13 “Downstream

Category 4: Upstream transportation andleased assets”, 14 “Franchises” and 15 “Investments”

Downstream activities•

Scope 1 covers direct energy- and process-related

The GHG inventory displayed in Table 1 includes theemissions of Evonik, while indirect emissions fromgross scope 2 emission volume using the market-basedpurchased electricity and thermal energy for company

method. More detailed information concerning scope 1

use are combined in scope 2. Emissions from otherand scope 2 emissions is available in the Evonik Sustain-

sources along the value chain are included in scope 3.

ability Report.

distribution

are not disclosed separately due to their lacking appli-•

Category 5: Disposal and recycling of waste

cability or insignificance. The calculations of green-•

Category 6: Employee business travel

house gas emissions described below do not include•

Category 7: Employee commuting

the setting up of infrastructure.

•

Category 8: Upstream leased assets••(electricity and heating of administrative

The following methodological approaches, partly

buildings)

based on estimates and assumptions, were used toCategory 9: Downstream transportation

determine greenhouse gas emissions within theand distribution (to direct customers)

different scope 3 categories:

Category 11: Use of sold products(direct emissions only)•

Category 12: Disposal and recycling of soldproducts

4 Refer to the GHG Protocol (http://www.ghgprotocol.org) for further details on the definition of principles and scopes.

CATEGORY 1:(“Standard Industrial Classification” (SIC)). For in-

CATEGORY 4:

CATEGORY 6:

PURCHASED CHEMICAL R AW MATERIALS,

stance, packaging materials, IT hardware as well as

UPSTREAM TR ANSPORTATIONEMPLOYEE BUSINESS TR AVELPACKAGING MATERIALS AS WELL AS

technical services are accounted for in category 1.

AND DISTRIBUTIONINDIRECT GOODS AND SERVICES

The CO2e emissions generated by business trips were
The emission amounts for the purchased materials andUpstream transportation and distribution comprises ofcalculated based on the travel distances provided byEmissions from extraction, production, and transports

services in 2023 were then calculated by using spend-

inbound transports from direct suppliers to Evonik as

Evonik Travel Management and using corresponding(except for the transports to Evonik reported in cate­-based emission factors for the respective codes. Those

well as product transportation services purchased byemission factors of the means of transport used. Emis-gory 4) of purchased chemical raw materials, packaging

emission factors were extracted from a guidance doc-

Evonik between Evonik sites and those from the com-sion factors take fuel supply into account and werematerials as well as indirect goods and services wereument provided by the UK Department for Environ-pany to customers. The CO2e emissions in the report-

adopted from publications of the UK Department forcalculated in this category.

ment, Food & Rural Affairs (DEFRA).5

ing year performed transportation activities of (inter-

Business, Energy & Industrial Strategy (BEIS).7

mediate) products were calculated by using transport

For instances where travel data was not completely

Chemical raw materials:

CATEGORY 2:

mode-specific emission factors. Those emission fac-

available for individual regions, greenhouse gas emis-

The CO2e “backpack” calculation is based on a list

CAPITAL GOODS

tors were extracted from a guideline jointly publishedsion amounts were extrapolated by means of compari-by Cefic and the Smart Freight Centre in 2021.6 Calcu-

son with the global headcount.

of all purchased chemical raw materials provided by
Evonik’s procurement department. All those raw

As described under category 1, a list of all indirect

lations were based on the logistics procurement de-materials and associated amounts for which carbon

purchasing positions as well as a categorization via

partment's data on goods quantities, determined or

CATEGORY 7:
EMPLOYEE COMMUTING

footprint values were available at the time of calcula-industry branches enabled identifying all capital goods

partly estimated transportation distances to direct cus-tion were taken into account. By this approach, a con-relevant for category 2. Machines and technical de-

tomers or other sites and were performed per specificsiderably higher coverage than 90 percent of the total

vices fall into this group. Again, calculating emissions

mode of transport. Since Evonik does not have fullEmissions caused by employee commuting werepurchasing volume was reached. An extrapolation

was based on multiplying purchase values with respec-

knowledge of the transport distances and means ofestimated with the aid of representative statistics forof greenhouse gas emissions was carried out for thetive emission factors according to the industrial classi-transport for incoming raw materials, an average emis-means of transport, commuting distances and working

remaining quantities.

fication as listed in the source mentioned above andsion factor per metric ton of shipped product was cal-days in combination with average emission factors.

subsequently adding up all positions.

culated by using the data for outbound transports. The

Regional differences were considered and adopted

use of this average emission factor is based on the as-

for the corresponding number of employees. In addi-

Supplier-specific emission factors are preferred and
12

_

13

increasingly used to calculate emissions. Otherwise,

CATEGORY 3:

sumption that the average means of transport and dis-tion, the impact of the opportunity to work a defined

generic data from recognized database providers such

ENERGY-RELATED ACTIVITIEStance can be transferred to inbound transportation. As-part of the time from home, offered in the context ofas Sphera Solutions GmbH or EcoInvent are used for(OUTSIDE OF SCOPES 1 AND 2)

sociated emissions were then calculated for the overall#Smartwork, was taken into account. Emission factors

quantity of purchased raw materials in 2023 (see cate-

per passenger kilometer for car and public transporta-gory 1).

tion were taken from BEIS data and take fuel supply

the calculation. Where available, geographically representative factors are used to determine emission fac-

Greenhouse gas emissions from the production of

tors; otherwise, averages from multiple countries

the quantities recorded for solid, liquid and gaseous(e.g., global, EU) are used whenever possible, withenergy sources that are utilized in Evonik's power

CATEGORY 5:

country-specific data used last. This approach is usedplants and processes were determined by the use of

DISPOSAL AND RECYCLING OF WASTE

to minimize potential uncertainties related to regional

representative region-specific emission factors fromdifferences in manufacturing processes and energy

Managed LCA Content (GaBi Databases, as of: 2023).

The emissions resulting from the disposal of waste

generation. If an appropriate substance-specific emis-

Depicting upstream emissions for externally purchased

generated in operations were calculated based on theCO2e emissions caused by power and heating re-sion factor cannot be determined, average emission

energy amounts of steam and electricity occurred via

waste quantities for each type of disposal as recorded

quirements of administrative buildings are alreadyfactors are used or estimates are made based on similaradequate assumptions concerning the mix of energy

in an internal database. Externally treated amounts ofcovered in scope 1 and scope 2 emissions, provided

products.

carriers and associated emission factors. In addition,

wastewater as well as solid production, constructionthat a production plant subject to official CO2e

into account.7
CATEGORY 8:
UPSTREAM LEASED ASSETS 8

emissions resulting from power sales were covered inand demolition waste were included in the computation.

reporting is located at the site. For those buildings

Packaging materials as well as indirect goods andcategory 3.

The average data method was applied. Representativeand offices that are not recorded, the respective head-

services:

Calculations were performed via quantities and CO2

and partially region-specific emission factors per type

counts were determined. The calculation of green-

Accounting emissions for production and provision ofemission factors based on supplier information, andof disposal were determined with the help of Managed

house gas emissions was then performed by meanspurchased services and goods (except for chemical

adding corresponding upstream CO2e-emissions for

LCA Content (GaBi Databases, as of: 2023) and ade-of average statistical data for electricity and heating

raw materials) started from a compilation of all posi-

the respective energy source mix. Again, region-­quate assumptions (concerning the c-content).

requirements per employee and region-specific emission

tions with purchase values by the procurement depart-

specific upstream emission factors for energy carriers

ment. All positions were assigned to the categories 1

were used and obtained from Managed LCA Content

and 2 (capital goods) with the help of industry codes(GaBi Databases, as of: 2023).
Smart Freight Centre and Cefic: Calculating GHG transport and logistics emissions for the European Chemical Industry (2021)(https://cefic.org/app/uploads/2021/09/Calculating-GHG-transport-and-logistics-emissions-for-the-European-Chemical-IndustryGuidance.pdf)
7
UK Department for Business, Energy & Industrial Strategy (BEIS): Greenhouse gas reporting: Conversion factors 2022
(https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-factors-2022)
8
The use of leased company cars is – from reporting 2022 onwards (also retrospectively for 2021) – no longer part of scope 3 category 8
but proportionally considered in scope 1, scope 2 and scope 3 category 3.
65 2012 Guidelines to DEFRA/DECC’s GHG Conversion Factors for Company Reporting, Annex 13 (Indirect emissions from the supply chain) (2012).

14

_

15

factors obtained from Managed LCA Content (GaBi Data-

due to metabolization or decomposition of soldGreenhouse gas emissions associated with the disposal

Statistics providing shares of the different disposal

bases, as of: 2023)

products during the use phase in the downstreamof the product amounts sold in the reporting year –types for specific (end) product groups were con-chain. The product amounts considered here do not

except for those quantity shares directly emitted

sulted. For some lines, only the main products (byCATEGORY 9:

require any explicit waste treatment. Calculations

during use and already accounted for in category 11 –amount sold) were regarded specificially and derived

DOWNSTREAM TRANSPORTATION AND

considered the quantities sold in 2023, products'

were calculated by considering products' carbon

assumptions were transferred to the remaining

DISTRIBUTION (TO DIRECT CUSTOMERS)

carbon content and the stoichiometric conversion tocontents and representative emission factors for theamounts or averaging occurred. If applications andCO2. For some product lines, only the main products

respective type of disposal (landfilling, incineration

the disposal route(s) were unknown, a treatment split

CO2e emissions of downstream goods transports(by amount sold) were regarded specificially andwith or without energy recovery, recycling and waste-

between incineration and landfilling was assumed.

from Evonik to direct customers (except for thosederived assumptions were transferred to the re-water treatment).

Average shares per disposal type were determined be-

activities already covered in category 4) were com-maining amounts or averaging occurred. In some

puted analogous to category 4 by the help of trans-

cases the products' carbon contents were estimated

In case of incineration, wastewater treatment andport mode-specific emission factors.6 Calculations

via the respective raw materials applied.

landfilling of degradable products, emissions were

were based on the goods issue quantities, the deter-

forehand via regional statistical data (e.g. OECDstat)calculated based on stoichiometric ratios. For landfill-mined or partly estimated transportation distances

CATEGORY 12:

ing and wastewater treatment of inert products thatto the direct customers as well as the specific modes

DISPOSAL AND RECYCLING OF

do not decompose within a period of 100 years (seeof transport.

SOLD PRODUCTS

WBCSD Scope 3 Chemical Sector Guidance), only the

CATEGORY 11:

Since Evonik is often unaware of the end uses of its

signed an emission factor of zero. In cases where a

USE OF SOLD PRODUCTS

own products – especially intermediates – the emis-

relevant magnitude of energy recovery during treat-(DIRECT EMISSIONS ONLY)

sions resulting from their disposal were not calculated

ment can be expected, adequate emission factors

for the applications themselves, but only for thewere applied.

processing effort was depicted. Recycling was as-

Accounting for category 11 focuses on direct green-

Evonik products contained therein.

house gas emissions that are formed and released

6

Smart Freight Centre and Cefic: Calculating GHG transport and logistics emissions for the European Chemical Industry (2021)(https://cefic.org/app/uploads/2021/09/Calculating-GHG-transport-and-logistics-emissions-for-the-European-Chemical-IndustryGuidance.pdf)

and Evonik's sold volumes per continent.

Limited Assurance Report of the Independent Assurance Practitioner
Regarding Greenhouse Gas Emission Data 1
To the Executive Board of Evonik Industries AG, Essen

cause us to believe that Evonik’s Greenhouse Gas Emission Data presented in the Brochure in the reporting
period from January 1, 2023 to December 31, 2023, have not been prepared, in all material respects, in accordance with the reporting criteria. We do not, however, issue a separate conclusion for each disclosure. In alimited assurance engagement, the procedures performed are less comprehensive than in a reasonable assurance
engagement, and, accordingly, a substantially lower level of assurance is obtained. The determination of assurance

We have performed a limited assurance engagement on the disclosures marked with a “” (hereinafter

procedures is subject to the professional judgment of the auditor.

“Greenhouse Gas Emission Data”) in the “Evonik Carbon Footprint 2023” brochure (hereinafter “Brochure”)
of Evonik Industries AG, Essen (hereinafter “Evonik”) for the period from January 1, 2023 to December 31, 2023.
Our engagement relates exclusively to the disclosures marked with the “Within the scope of our engagement we performed, amongst others, the following procedures:” (“Greenhouse Gas Emission Data”).

In addition to scope 1 and 2, these include the following eleven scope 3 emissions data sources:•

A risk analysis, including media research, to identify relevant information on Evonik’s Greenhouse Gas
Emission Data in the reporting period•

Purchased chemical raw materials, packaging materials as well as indirect goods and services•

Capital goods•

Fuel- and energy-related activities (outside of scope 1 and 2)•

Upstream transportation and distribution•

Disposal and recycling of waste•

Inspection of selected internal and external documents•

Employee business travel•

Analytical procedures for the evaluation of data and of the trends of quantitative disclosures as reported•

Employee commuting•

Upstream leased assets (electricity and heating requirements of administrative buildings)•

Downstream transportation and distribution (to direct customers)•

Use of sold products (direct emissions only)•

Disposal and recycling of sold products•

Evaluation of the design and the implementation of systems and processes for the determining, processing
and monitoring of disclosures, including the consolidation of Greenhouse Gas Emission Data•

Inquires of group-level personnel, that are responsible for the determination and consolidation of Greenhouse Gas Emission Dataat group level by all sites•

Evaluation of local data collection, validation and reporting processes as well as the reliability of reported
data based on a sample of seven sites•

Assessment of the overall presentation of the disclosures

In our opinion, we obtained sufficient and appropriate evidence for reaching a conclusion for the assurance
MANAGEMENT RESPONSIBILITIES

engagement.

The legal representatives of Evonik are responsible for the preparation of the Brochure in accordance with thereporting criteria. The reporting criteria comprise in particular:_

17

INDEPENDENCE AND QUALITY ASSURANCE OF THE ASSURANCE PRACTITIONER'S FIRM
In performing this engagement, we have complied with the independence and quality assurance requirements

16•

The Corporate Accounting and Reporting Standard (scope 1 und 2) of the World Resources Institute (WRI)

set out in the national legal provisions and professional pronouncements, in particular the Professional Code•

The “GHG Protocol Corporate Accounting and Reporting Standard“ and “Corporate Value Chain (Scope 3)

for German Public Auditors and Chartered Accountants (in Germany) and the IDW Standard on Quality

Accounting and Reporting Standard, Supplement to the GHG Protocol Corporate Accounting and Reporting

Management 1: Requirements for Quality Management in Audit Firms (IDW QMS 1 (09.2022)).

Standard” of the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD) as well as the “Guidance for Accounting & Reporting Corporate GHG Emissions in the

ASSURANCE OPINION

Chemical Sector Value Chain” of the WBCSD, which are closely followed by the methodology used toBased on the procedures and the evidence obtained, nothing has come to our attention that causes us to believe

account for greenhouse gas emissions

that the disclosures marked with a “” in the “Evonik Carbon Footprint 2023” brochure of Evonik Industries AG,

Essen, for the period from January 1, 2023 to December 31, 2023 have not been prepared, in all material
This responsibility of the legal representatives includes the selection and application of appropriate methods torespects, in accordance with the reporting criteria.

prepare the Brochure and the use of assumptions and estimates for individual disclosures which are reasonable
under the given circumstances. The legal representatives are also responsible for such internal controls as they

RESTRICTION OF USE/GENERAL ENGAGEMENT TERMS

deem necessary to enable the preparation of the Brochure that is free from material misstatement, whether

This assurance report is issued for purposes of the Executive Board of Evonik Industries AG, Essen, only.

intentional or unintentional.

We assume no responsibility with regard to any third parties.

PRACTITIONER'S RESPONSIBILITIESOur assignment for the Executive Board of Evonik Industries AG, Essen, and professional liability as described

Our responsibility is to express a conclusion with limited assurance on the Greenhouse Gas Emission Data based

above were governed by the General Engagement Terms for Wirtschaftsprüfer and Wirtschaftsprüfungsgesell­on our assurance engagement.

schaften (Allgemeine Auftragsbedingungen für Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften) in theversion dated January 1, 2017 (https://www.kpmg.de/bescheinigungen/lib/aab_english.pdf). By reading and

We conducted our assurance engagement in the form of a limited assurance engagement in accordance with theusing the information contained in this assurance report, each recipient confirms to have taken note of the terms

International Standard on Assurance Engagements (ISAE) 3410: “International Standard on Assurance of Green-and conditions stipulated in the General Engagement Terms (including the liability limitations to EUR 4 Mio forhouse Gas Statements“, issued by the IAASB. Accordingly, we have to plan and perform the assurance engage-

negligence specified in item No. 9 included therein) and acknowledges their validity in relation to us.

ment in such a way that we obtain limited assurance about whether any matters have come to our attention that
Düsseldorf, February 27, 2024
KPMG AG | Wirtschaftsprüfungsgesellschaft
1 The English language text below is a translation provided for information purposes only. The original German text shall prevail in the eventof any discrepancies between the English translation and the German original. We do not accept any liability for the use of, or reliance on, theEnglish translation or for any errors or misunderstandings that may arise from the translation.

Brandt			Wirtschaftsprüferin (German Public Auditor)

ppa. Dietrich

EVONIK INDUSTRIES AG
Rellinghauser Straße 1–11
45128 Essen
Germany
www.evonik.com

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liability for damages or losses of any
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WHETHER EXPRESS OR IMPLIED, AS
TO THE ACCURACY, COMPLETENESS, NON-INFRINGEMENT, MERCHANTABILITY AND/OR FITNESSFOR A PARTICULAR PURPOSE (EVENIF EVONIK IS AWARE OF SUCH PURPOSE) WITH RESPECT TO ANYINFORMATION AND RECOMMENDATIONS PROVIDED. Reference toany trade names used by other companies is neither a recommendation nor an
endorsement of the corresponding
product, and does not imply that similar
products could not be used. Evonikreserves the right to make any changes
to the information and/or recommen-dations at any time, without prioror subsequent notice.