gri content index - international flavors & fragrances · in pr news csr awards in product...

22
GRI Content Index our sustainability report 2013

Upload: vohanh

Post on 20-Apr-2018

226 views

Category:

Documents


2 download

TRANSCRIPT

GRI Content Index

o u r s u s t a i n a b i l i t y r e p o r t 2 0 1 3

Contents

2 gri application level check statement

3 standard disclosures part i:

ProfileDisclosures

9 standard disclosures part ii:

DisclosuresonManagement Approach(DMAs)

13 standard disclosures part iii:

PerformanceIndicators

21 letter of external assurance

ThisIndexaccompaniesIFF’s2013SustainabilityReport,

whichwaspreparedinaccordancewiththeG3.1guidelines

oftheGlobalReportingInitiative(GRI),therespected

globalstandardforsuchreporting.Wehaveprepareda

GRIApplicationLevelB+reportwithexternalassuranceof

thefullreport.Thisreporthasbeenreviewedandchecked

forcompletenessbytheGRI.MoreinformationontheGRI

frameworkcanbefoundatwww.globalreporting.org.

Inaddition,weengagedtheISOSGroup,anintegrated

sustainabilityconsultancyfirmandGRI-Certifiedtraining

partnerintheU.S.,toconductanassuranceevaluationof

ourreport.Afterareviewofourdocumentation,

proceduresandreportingteam,ISOShasprovidedan

ExternalAssuranceStatementthatprovidesanaddedlevel

oftransparencytoourstakeholders.

FormoreinformationonIFF’sSustainabilityprogram,

visitiff.com/sustainability.

CoverPhoto:NeubauBerlin

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 2

profile disclosure disclosure level of

reporting location of disclosure

1. Strategy & Analysis

1.1 Statementfromthemostseniordecisionmakeroftheorganization.

Fully pg.5,FromOurChairman

1.2 Descriptionofkeyimpacts,risks,andopportunities.

Fully pg.46–47,OurSources;pg.64–65,OurPeople;pg.82–83,OurEthics;pg.28–29,OurImpact;pg.10–17,201310K:http://www.sec.gov/Archives/edgar/data/51253/000005125314000004/inter-nationalflavors10k2013.htm

2. Organization Profile

2.1 Nameoftheorganization Fully pg.1,OurCompany

2.2 Primarybrands,products,and/orservices Fully pg.1,OurCompany;pg.3–6,201310K:http://www.sec.gov/Archives/edgar/data/51253/000005125314000004/internationalflavors10k2013.htm

2.3 Operationalstructureoftheorganization,includingmaindivisions,operatingcompanies,subsidiaries,andjointventures.

Fully pg.1,OurCompany;pg.3–6,201310K:http://www.sec.gov/Archives/edgar/data/51253/000005125314000004/internationalflavors10k2013.htm

2.4 Locationoforganization’sheadquarters. Fully pg.1,OurCompany

2.5 Numberofcountrieswheretheorganizationoperates,andnamesofcountrieswitheithermajoroperationsorthatarespecificallyrelevanttothesustainabilityissuescoveredinthereport.

Fully pg.1,OurCompany;pg.3,18–19,201310K:http://www.sec.gov/Archives/edgar/data/51253/000005125314000004/internationalflavors10k2013.htm

2.6 Natureofownershipandlegalform. Fully pg.1,OurCompany;pg.84–86,AboutThisReport

2.7 Marketsserved(includinggeographicbreakdown,sectorsserved,andtypesofcustomers/beneficiaries).

Fully pg.1,OurCompany;pg.3,19,201310K:http://www.sec.gov/Archives/edgar/data/51253/000005125314000004/internationalflavors10k2013.htm.IFFhas4,000global,multinationalandregionalcustomers;our25largestcusomtersaccountedfor53percentofoursalesinduring2013.

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 3

Standard Disclosures Part I:ProfileDisclosures

profile disclosure disclosure level of

reporting location of disclosure

2.8 Scaleofthereportingorganization. Fully pg.1,OurCompany;pg.3,19,201310K:http://www.sec.gov/Archives/edgar/data/51253/000005125314000004/internationalflavors10k2013.htm.In2013,weachievedsalesofapproximately$3.0billion,makingusoneofthetopfourcompaniesintheglobalflavorsandfragrancessub-segmentofthebroaderingredientsandcompoundsmarket.Withintheflavorsandfragrancessub-segmentofthisbroadermarket,thetopfourcompaniescompriseapproximatelytwo-thirdsofthetotalestimatedsales.

2.9 Significantchangesduringthereportingperiodregardingsize,structure,orownership.

Fully pg.86,AboutThisReport;pg.27–45,201310K:http://www.sec.gov/Archives/edgar/data/51253/000005125314000004/internationalflavors10k2013.htm

2.10 Awardsreceivedinthereportingperiod. Fully pg.86,AboutThisReport.During2013,IFFreceivedrecognitionforitssustainabilityefforts,including:WinneroftheOrganicMonitorSustainableBeautyAwardforSustainableIngredientsforRoseWaterEssential™;FinalistinPRNewsCSRAwardsinProductDesign/Redesign—RoseWaterEssential™andVideoInitiatives—MovingForward.

3. Report Parameters

3.1 Reportingperiod(e.g.,fiscal/calendaryear)forinformationprovided.

Fully pg.86,AboutThisReport;Calendaryear2013,unlessotherwisenoted

3.2 Dateofmostrecentpreviousreport(ifany). Fully June2013,http://www.iff.com/company/past-sustainability-reports.aspx

3.3 Reportingcycle(annual,biennial,etc.). Fully pg.86,AboutThisReport;Annual

3.4 Contactpointforquestionsregardingthereportoritscontents.

Fully pg.86,AboutThisReport;CommentsorquestionsaboutIFF’[email protected]

3.5 Processfordefiningreportcontent. Fully pg.84–86,AboutThisReport,Thecontentforthisreportwasguidedbyourmaterialityassessmentconductedin2010,fromwhichidentifiedkeyissuesrelevanttoIFFandtosociety.Theseincludedproductandemployeesafety;consumerhealthandwellness;greenchemistry;responsiblesourcing;employeeengagement;andwaste,waterandGHGemissionsmanagement.Wedevelopedoursustainabilitystrategy—OurProducts,OurImpact,OurSources,andOurPeople—targetingtheseissues.Theprioritizationoftheseissuesremainsrelevantandwastheframeworkusedwhendefiningthisyear’sreportcontent.Anupdatedmaterialityassessmentwascompletedin2014,whichwewillusetostrengthenoursustainabilitystrategyandmakeamendmentstoinournextsustainabilityreport.WecitethekeystakeholderswhoweexpecttouseoursustainabilityreportinAboutthisReport,pg.90–92.

3.6 Boundaryofthereport(e.g.,countries,divisions,subsidiaries,leasedfacilities,jointventures,suppliers).SeeGRIBoundaryProtocolforfurtherguidance.

Fully pg.84–86,AboutThisReport

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 4

profile disclosure disclosure level of

reporting location of disclosure

3.7 Stateanyspecificlimitationsonthescopeorboundaryofthereport(seecompletenessprincipleforexplanationofscope).

Fully pg.84–86,AboutThisReport;pg.28–31,OurImpact.IFFtracksallgreenhousegasemissions,energy,wateruseandhazardouswastegeneratedfromallourmanufacturingfacilities.

In2013,weenhancedourgreenhousegas(GHG)emissionstrackingtoincludemobilesources,fugitivelossesfromrefrigerationandwastewatersystems,andprocessemissions.Wealsorefinedourmearsurementmethodswithregardstoprocessderivedenergyandpurchasedsteam.

Theenvironmentalperformancedatainthisreportreflectsthefollowinglimitationsandisconsistentwithprevioussustainabilityreports:• IFFtrackswaterusewhenavailable.Waterusedataisnot

availablefromtenleasedofficesandthusnotincludedinourwaterusetotals.

• IFFtrackshazardouswastegeneratedbyourmanufacturingfacilities,butnotfromourofficesandsomeofourcreativecenterssincetheydonotgeneratehazardouswaste.

3.8 Basisforreportingonjointventures,subsidiaries,leasedfacilities,outsourcedoperations,andotherentitiesthatcansignificantlyaffectcomparabilityfromperiodtoperiodand/orbetweenorganizations.

Fully pg.86,AboutThisReport

3.9 Datameasurementtechniquesandthebasesofcalculations,includingassumptionsandtechniquesunderlyingestimationsappliedtothecompilationoftheIndicatorsandotherinformationinthereport.Explainanydecisionsnottoapply,ortosubstantiallydivergefrom,theGRIIndicatorProtocols.

Fully pg.86,AboutThisReport;pg.32–34,OurImpact.IFFchosedata-collectingmethodologiesbasedonspecificcriterianeededtomeasuretheprogressagainstgoalsandtargets.Theseinclude,butarenotlimitedto,computersoftwareapplications(e.g.SAP,EnvironmentalManagementSystem(EXP),SharePoint),surveys,GAAP(GenerallyAcceptedAccountingPrinciples)andmanualdatacollection.

Ourgreenhousegas(GHG)emissionswerecalculatedusingtheGreenhouseGasProtocol(2004)andGHGemissionsfactorsfor:• Scope1emissions(fromfueloil,LPG-propane,natural

gas,andprocessderivedoiluse)—fromtheU.S.EPAClimateLeadersGreenhouseGasInventoryProtocolCoreModuleGuidanceDocuments(2008)andInternationalEnergyAgency(IEA)CO2EmissionsfromFuelCombustion(2012).

• Scope2emissions(frompurchasedsteam,electricityandrenewableelectricity)—fromthecountry-specificGHGemissionsfactorswhenavailable,andfromtheIEAInternationalElectricityEmissionFactorsbyCountry(2012)whennot.

3.10 Explanationoftheeffectofanyre-statementsofinformationprovidedinearlierreports,andthereasonsforsuchre-statement(e.g.,mergers/acquisitions,changeofbaseyears/periods,natureofbusiness,measurementmethods)..

Fully pg.86,AboutThisReport;pg.33,OurImpact.In2013,weenhancedourgreenhousegas(GHG)emissionstrackingtoincludemobilesources,fugitivelossesfromrefrigerationandwastewatersystems,andprocessemissions.Wealsorefinedourmeasurementmethodswithregardstoprocessderivedenergyandpurchasedsteam.Wealsomadefurtherenhancementstoourdatacollectionsystems.Alltheseledtotherestatementofourenergy,greenhousegas(GHG)emissions,water,hazardouswasteandproductionfiguresfor2010,2011,and2012.

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 5

profile disclosure disclosure level of

reporting location of disclosure

3.11 Significantchangesfrompreviousreportingperiodsinthescope,boundary,ormeasurementmethodsappliedinthereport.

Fully In2013,weenhancedourgreenhousegas(GHG)emissionstrackingtoincludemobilesources,fugitivelossesfromrefrigerationandwastewatersystems,andprocessemissions.Wealsorefinedourmearsurementmethodswithregardstoprocessderivedenergyandpurchasedsteam.Asidefromthese,therewerenosignificantchangesfrompreviousreportingperiodsinscope,boundary,ormethodologyappliedinthisreport.

CanadianandUKemissionsfactorsforpurchasedelectricitywereupdatedin2013.Inresponse,IFFusedtheseupdatedGHGemissionsfactorsforour2013carboninventory.Thisdoesnotrepresentachangeinmethodology,andpertheU.S.EPAClimateLeaders’IndirectEmissionsfromPurchaseofElectricityandSteamGuidelines(2008),weuseGHGemissionfactorscorrespondingtotheyearofourinventoryactivitydataanddidnotapplythesefactorstopreviousyears.

3.12 TableidentifyingthelocationoftheStandardDisclosuresinthereport.

Fully ThisistheGRIIndex.

3.13 Policyandcurrentpracticewithregardtoseekingexternalassuranceforthereport.

Fully pg.86,AboutThisReport

4. Governance, Commitments, and Engagement

4.1 Governancestructureoftheorganization,includingcommitteesunderthehighestgovernancebodyresponsibleforspecifictasks,suchassettingstrategyororganizationaloversight.

Fully SeetheGovernancesectionofwww.iff.comathttp://phx.corporate-ir.net/phoenix.zhtml?c=65743&p=irol-govhighlights;pg.48,201310K:http://www.sec.gov/Archives/edgar/data/51253/000005125314000004/internationalflavors10k2013.htm

4.2 IndicatewhethertheChairofthehighestgovernancebodyisalsoanexecutiveofficer.

Fully pg.10,2014ProxyStatement:http://phx.corporate-ir.net/External.File?item=UGFyZW50SUQ9MjI2NDgwfENoaWxkSUQ9LTF8VHlwZT0z&t=1

4.3 Fororganizationsthathaveaunitaryboardstructure,statethenumberandgenderofmembersofthehighestgovernancebodythatareindependentand/ornon-executivemembers.

Fully pg.10,2014ProxyStatement:http://phx.corporate-ir.net/External.File?item=UGFyZW50SUQ9MjI2NDgwfENoaWxkSUQ9LTF8VHlwZT0z&t=1.ElevenofIFF’s12directorsareindependent.Fourof12directorsarewomenasofDec.31,2013.

4.4 Mechanismsforshareholdersandemployeestoproviderecommendationsordirectiontothehighestgovernancebody.

Fully pg.68,2014ProxyStatement:http://phx.corporate-ir.net/External.File?item=UGFyZW50SUQ9MjI2NDgwfENoaWxkSUQ9LTF8VHlwZT0z&t=1

4.5 Linkagebetweencompensationformembersofthehighestgovernancebody,seniormanagers,andexecutives(includingdeparturearrangements),andtheorganization’sperformance(includingsocialandenvironmentalperformance).

Fully pg.18,49,2014ProxyStatement:http://phx.corporate-ir.net/External.File?item=UGFyZW50SUQ9MjI2NDgwfENoaWxkSUQ9LTF8VHlwZT0z&t=1

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 6

profile disclosure disclosure level of

reporting location of disclosure

4.6 Processesinplaceforthehighestgovernancebodytoensureconflictsofinterestareavoided.

Fully pg.2,ExecutiveOfficerCodeofBusinessConductandEthics:http://phx.corporate-ir.net/phoenix.zhtml?c=65743&p=irol-govConduct

4.7 Processfordeterminingthecomposition,qualifications,andexpertiseofthemembersofthehighestgovernancebodyanditscommittees,includinganyconsiderationofgenderandotherindicatorsofdiversity.

Fully pg.15,2014ProxyStatement,http://phx.corporate-ir.net/External.File?item=UGFyZW50SUQ9MjI2NDgwfENoaWxkSUQ9LTF8VHlwZT0z&t=1

4.8 Internallydevelopedstatementsofmissionorvalues,codesofconduct,andprinciplesrelevanttoeconomic,environmental,andsocialperformanceandthestatusoftheirimplementation.

Fully Pg.46–48,OurSources;pg.82–83,OurEthics;CodesofConduct:http://phx.corporate-ir.net/phoenix.zhtml?c=65743&p=irol-govConduct

4.9 Proceduresofthehighestgovernancebodyforoverseeingtheorganization’sidentificationandmanagementofeconomic,environmental,andsocialperformance,includingrelevantrisksandopportunities,andadherenceorcompliancewithinternationallyagreedstandards,codesofconduct,andprinciples.

Fully CorporateGovernanceGuidelines:http://phx.corporate-ir.net/phoenix.zhtml?c=65743&p=irol-govGuidelines.TheIFFBoardofDirectorshasthreecommittees:Audit,Compensation,andNominatingandGovernance.InadditiontooverseeingandreviewingthefinancialreportingprocessandtheintegrityoftheCorporation’sfinancialstatementsandrelatedfinancialinformation,theAuditCommitteeoverseesandreviewstheproceduresformonitoringcompliancewithworldwidelawsandregulationsandwithourCodeofBusinessConductandEthics.Wealsohaveaninternalauditfunctionthatassistsinevaluatingandimprovingtheeffectivenessofourriskmanagement,internalcontrol,financialreporting,andgovernanceprocesses.

4.10 Processesforevaluatingthehighestgovernancebody’sownperformance,particularlywithrespecttoeconomic,environmental,andsocialperformance.

Fully Pg.82,OurEthics;IFFwebsitewww.iff.com.CommitteeCharters,NominatingandGovernanceCommittee:http://phx.corporate-ir.net/phoenix.zhtml?c=65743&p=irol-govCommittee&Committee=7214

4.11 Explanationofwhetherandhowtheprecautionaryapproachorprincipleisaddressedbytheorganization.

Fully Wedonotformallyapplytheprecautionaryprinciple.Weimplementedarobustriskevaluationtooltoidentifysignificantrisksfacedbyourcompany.Thistoolinvolvessurveyingemployeestogaugetheirassessmentofrisksandthenconsolidatingtheirresponsesintoasetofkeyrisks,suchasthequalityofordisruptionstooursupplychain.TheconsolidatedsetiscommunicatedtotheoperatingcommitteeandBoardofDirectorsatleastannually.OurForm10-Kincludesadetaileddescriptionofourfinancialrisks:http://www.sec.gov/Archives/edgar/data/51253/000005125314000004/internationalflavors10k2013.htm

4.12 Externallydevelopedeconomic,environmental,andsocialcharters,principles,orotherinitiativestowhichtheorganizationsubscribesorendorses.

Fully pg.28–31,OurImpact;pg.46–48,OurSources;andpg.87,WorkingTogether.Also,wesubscribetotheInternationalFragranceAssociation’sCodeofPractice.

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 7

profile disclosure disclosure level of

reporting location of disclosure

4.13 Membershipsinassociations(suchasindustryassociations)and/ornational/internationaladvocacyorganizationsinwhichtheorganization:*Haspositionsingovernancebodies;*Participatesinprojectsorcommittees;*Providessubstantivefundingbeyondroutinemembershipdues;or*Viewsmembershipasstrategic.

Fully pg.87,WorkingTogether.Inaddition,weareamemberofthefollowingorganizationsandassociations:AmericanChemicalSociety;AmericanCleaningInstitute;CosmeticExecutiveWomen(serveonboard);EuropeanCosmeticAssociation;EuropeanFlavourandFragranceAssociation;FashionGroupInternational;FlavorandExtractManufacturersAssociation;FragranceFoundation(serveonboard);InstituteofFoodTechnologists;InternationalFragranceAssociation(serveonboard);InternationalFragranceAssociation—NorthAmerica(serveonboard);InternationalOrganizationoftheFlavorIndustry(serveonboard);MonellChemicalSenseCenter;NaturalResourcesStewardshipCircle;PersonalCareProductsCouncil;ResearchInstituteforFragranceMaterials(serveonboard);ChemistryCouncilofNJ(serveonboard);andSenseofSmellInstitute.

4.14 Listofstakeholdergroupsengagedbytheorganization.

Fully pg.84–85,AboutThisReport;pg.87,WorkingTogether

4.15 Basisforidentificationandselectionofstakeholderswithwhomtoengage.

Fully pg.84–85,AboutThisReport.Weworkedwithanexternalconsultancytoidentifyadditionalstakeholderstoengagetoelicitfeedbackonoursustainabilityperformanceandtogarnerinputsforourmaterialityassessment.Identifiedstakeholdersareinformedandengagedinthesustainabilityspaceandknowledgeableofkeytrendsfacingourbusiness.Prioritycustomerswithwhomweengageareselectedbyourseniorcommercialmanagementteambasedontheirpositioninthemarketplace,importancetoIFF,andcurrentsustainabilityprogram.

4.16 Approachestostakeholderengagement,includingfrequencyofengagementbytypeandbystakeholdergroup.

Fully pg.84–85,AboutThisReport

4.17 Keytopicsandconcernsthathavebeenraisedthroughstakeholderengagement,andhowtheorganizationhasrespondedtothosekeytopicsandconcerns,includingthroughitsreporting.

Fully pg.84–85,AboutThisReport.Duringourengagement,stakeholdersprovidedanumberofinsightstousonopportunitiestostrengthenoursustainabilitystrategy.Topicsincludetransparencyandtraceability,additionalmetricsandtargetsandpolicies.Weareconsideringallfeedbackprovidedbystakeholdersandwillbeactivelylookingtoenhanceoursustainabilitystrategyduring2014asweformalizeourmaterialityassessment.

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 8

g3.1 dmas disclosure level of reporting location of disclosure

DMA EC - Disclosure on Managment Approach EC

Aspects Economicperformance Fully pg.1,OurCompany;pg.5,FromOurChairman.SeeresponsestoEC1,EC2,EC3andEC4below.

Marketpresence Fully pg.1,OurCompany;pg.5,FromOurChairman

Indirecteconomicimpacts Fully pg.46–60,OurSources

DMA EN - Discolsure on Management Approach EN

Aspects Energy Fully pg.14–7,OurProducts;pg.28–32,OurImpact.Seealsore-sponsestoEN3,EN4,EN5,EN6andEN7below.

Water Partially pg.28–29,34,OurImpact.SeealsoresponsetoEN8.

Biodiversity Partially pg.49–60,OurSources

Emissions,effluentsandwaste Partially pg.12–13,OurProducts;pg.28–32,OurImpact.SeealsoresponsestoEN16,EN18,EN22,EN23andEN24below.

Productsandservices Partially pg.12–13,OurProducts;pg.28–29,OurImpact.SeeresponsetoEN26below.

Compliance Fully Wehadnonon-monetarysanctionsandnocasesbroughtthroughdisputeresolutionmechanisms.SeeresponsetoEN28below.

Transport Fully pg.33,OurImpact.In2013,ourScope1greenhousegas(GHG)emissionsfromfleetvehicleswere1,193.10metrictonsofCO2

e.ForoneEU-basedglobalcustomer,IFFconductedajoint

logisticsanalysisofroadtransportsandimplementedchangeswhichreducedtripsbyapproximately3%.AnotherexampleishowourTilburgmanufacturingfacilityreducedtransportationrequirementsbydeliveringmaterialsinbulkviatankertruckratherthaninindividualdrums.

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 9

Standard Disclosures Part II:DisclosuresonManagementApproach(DMAs)

g3.1 dmas disclosure level of reporting location of disclosure

Aspects Overall Fully pg.28–31,OurImpact.Environmental,health,andsafetypolicies,procedures,andcomplianceoversightistheresponsibilityofourGlobalRegulatoryAffairsgroup.ThevicepresidentofGlobalRegulatoryAffairsreportstothechairmanandCEOthroughtheseniorvicepresidentandgeneralcounsel.OurdirectorofsustainabilityreportstothepresidentoftheFragrancesbusinessunit,whointurnreportstothechairmanandCEO.Thedirectorofsustainabilityisresponsibleforfinalizingandimplementingoursustainabilitystrategy,includingenvironmentalgoalsandtargets,forboththeFragrancesandFlavorsbusinessunits.

DMA LA - Disclosure on Managment Approach LA

Aspects Employment Partially pg.64–65,OurPeople.SeealsoresponsestoLA1andLA2below.

Labor/managementrelations Partially IFFhascollectivebargainingagreementswith20percentofitsemployeesin2013.SeeresponsetoLA4below.

Occupationalhealthandsafety Partially pg.28–29,OurImpact.SeealsoresponsestoLA6,LA7andLA8below.

Trainingandeducation Fully pg.64–65,OurPeople.SeeresponsestoLA10,LA11andLA12below.

Diversityandequalopportunity Fully pg.64–65,OurPeople.SeealsoresponsetoLA13below.

Equalremunerationforwomenandmen Partially IFFiscommittedtotheprincipleofprovidingequalopportunityforallemployees.IndirectsupportofIFF’sEqualEmploymentOpportunityPolicy,werecognizethatitisgoodpracticethatpaybeawardedfairlyandequitablyregardlessofgender,race,color,creed,religion,sexualorientation,nationalorigin,maritalstatus,pregnancy,ancestry,age,politicalorreligiousopinionsoraffiliations,militaryorveteranstatus,recordofconvictionorarrest,protecteddisability,geneticcharacteristicsorHIVstatus.

DMA HR - Disclosure on Managment Approach HR

Aspects Investmentandprocurementpractices Partially pg.50–55,OurSources.SeealsoresponsetoHR2below.

Non-discrimination Fully Pg.66,OurPeople;pg.88–89,OurEthics;CodesofConduct:http://phx.corporate-ir.net/phoenix.zhtml?c=65743&p=irol-govConduct

Freedomofassociationandcollectivebargaining

Fully pg.82–83,OurEthics.OurGlobalProcurementdivisionoverseesoursupplierrelationships,whichcoverissuesofhumanrights,andourVendorCodeofConductsetsforthourexpectationsforsupplierperformance.http://phx.corporate-ir.net/phoenix.zhtml?c=65743&p=irol-govConduct.SeeresponsetoHR5below.

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 10

g3.1 dmas disclosure level of reporting location of disclosure

Aspects ChildLabor Fully pg.82–83,OurEthics.OurGlobalProcurementdivisionoverseesoursupplierrelationships,whichcoverissuesofhumanrights,andourVendorCodeofConductsetsforthourexpectationsforsupplierperformance.http://phx.corporate-ir.net/phoenix.zhtml?c=65743&p=irol-govConduct.SeeresponsetoHR6below.

Preventionofforcedandcompulsorylabor

Fully pg.82–83,OurEthics.OurGlobalProcurementdivisionoverseesoursupplierrelationships,whichcoverissuesofhumanrights,andourVendorCodeofConductsetsforthourexpectationsforsupplierperformance.http://phx.corporate-ir.net/phoenix.zhtml?c=65743&p=irol-govConduct.SeeresponsetoHR7below.

DMA SO - Disclosure on Management Approach SO

Aspects Localcommunities Fully pg.28–31,OurImpact;pg.51–53,OurSources.SeealsoresponsetoSO1below.

Publicpolicy Partially IFFdoesnotlobbynorparticipateinpublicpolicydevelopmentindependently.Weworkthroughbothindustrytradeassociations(IFRA,IOFI,etc.)orthroughourcustomers’tradeassociations.Thecorepositionoftheindustryisthatourproductsaresafefortheirintendeduse.Thisassuranceisdeterminedthroughascience-based,safetyriskassessmentutilizingvalidatedscientificmethodsandexperts.TherearenosignificantdifferencesbetweenourindustrylobbyingeffortsandstatedpoliciesandIFF’sgoalsorpublicpositions.IFFdoesnotmakemonetarycontributionstopoliticalcandidatesorcampaigns.

DMA PR - Disclosure on Management Approach PR

Aspects Customerhealthandsafety Partially pg.12–13,OurProducts.SeealsoresponsestoPR3,PR5,andPR6.OurGlobalRegulatoryAffairsdepartmentmanagesourproductqualityandsafetyapproachandensuresthatwearemeetingallrequirementsofthemanyglobalregionswhereweoperate.Wemonitorregulatorychangesandworkwithourcustomersonissuesthatimpacttheirproducts.Acrossouroperations,morethan300individualsdirectlysupportourproductqualitysafetysystems.However,webelievethatproductqualityandsafetyaretheresponsibilityofallofouremployees.Continuousimprovementofourprocessesiscentraltoourculture,andthefocusofeverybusinessactivity,fromcreativedesignthroughprocurement,manufacturingthroughcustomerservice.EveryIFFfragranceandflavorfacilityincorporatesthenecessaryrequirementsofanumberofinternationallyrecognizedqualitysystems,including:• ISO9001(2000),theinternationalstandardforquality

management• TheHazardAnalysisCriticalControlPointsystem,which

providesasystematicapproachtosafetymanagement• GoodManufacturingPractices• AmericanInstituteofBakingstandards• AllfinishedIFFproductsundergofinalquality-control

testing,which,dependingontheproduct,mightincludesensory,analytical,andmicrobiologicalanalysis.

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 11

g3.1 dmas disclosure level of reporting location of disclosure

Aspects Productandservicelabelling Fully Allofourproductsaresubjecttolabelingrequirementsthatvarybyregion,country,andindustry.Wefullycomplywithallregulatoryrequirements.IFFisadoptingandimplementingtheGloballyHarmonizedSystemofClassificationandLabelingofChemicals,whichprovidesaconsistentapproachtothelabelingoftheproductswesendtoourcustomers.SeeresponsestoPR3andPR5below.

Marketingcommunications Partially Wedonotmarketnoradvertiseourproductstoconsumers.Ourflavorsandfragrancesaredesignedexclusivelyforourcustomers,inabusiness-to-businessrelationship.Wedonotsellproductsthatarebanned.

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 12

indicator disclosure level of reporting location of disclosure

economic

Economic performance

EC1 Directeconomicvaluegeneratedanddistributed,includingrevenues,operatingcosts,employeecompensation,donationsandothercommunityinvestments,retainedearnings,andpaymentstocapitalprovidersandgovernments.

Partially pg.1,OurCompany;pg.27–45,201310-K,http://www.sec.gov/Archives/edgar/data/51253/000005125314000004/internationalflavors10k2013.htm

EC2 Financialimplicationsandotherrisksandopportunitiesfortheorganization’sactivitiesduetoclimatechange.

Fully pg.5,FromOurChairman,pg.28–29,OurImpact;pg.47,OurSources;pg.17–18,201310-K,http://www.sec.gov/Archives/edgar/data/51253/000005125314000004/internationalfla-vors10k2013.htm

EC3 Coverageoftheorganization’sdefinedbenefitplanobligations.

Fully pg.73–81,201310-K,http://www.sec.gov/Archives/edgar/data/51253/000005125314000004/internationalflavors10k2013.htm

EC4 Significantfinancialassistancereceivedfromgovernment.

Fully IFFisapubliccorporationanddoesnotreceivematerialfinancialassistancefromgovernments.

Market presence

EC7 Proceduresforlocalhiringandproportionofseniormanagementhiredfromthelocalcommunityatsignificantlocationsofoperation.

Partially pg.72–75,OurPeople

environmental

Energy

EN3 Directenergyconsumptionbyprimaryenergysource.

Fully pg.32–33,OurImpact

EN4 Indirectenergyconsumptionbyprimarysource.

Partially pg.32–33,OurImpact

EN5 Energysavedduetoconservationandefficiencyimprovements.

Fully pg.28–29,32–33,OurImpact

EN6 Initiativestoprovideenergy-efficientorrenewableenergybasedproductsandservices,andreductionsinenergyrequirementsasaresultoftheseinitiatives.

Partially pg.28–43,OurImpact;pg.12–14,OurProducts

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 13

Standard Disclosures Part III:PerformanceIndicators

indicator disclosure level of reporting location of disclosure

EN7 Initiativestoreduceindirectenergyconsumptionandreductionsachieved.

Partially Initiativestoreduceindirectenergyconsumptionarepursuedonasitelevel.Onpg.76,TalktoGer,ourfacilityinTilburg,theNetherlandscontractstruckingcompaniesthatcommittousingefficientfuel.Otherexamplesinclude,usingelectrictrucksandforkliftsinsteadoffuelatourHaverhill,UKandHazlet,NewJerseysites.

Water

EN8 Totalwaterwithdrawalbysource. Partially pg.34,OurImpact.In2010,weused8,401,880.51cubicmetersofwater;7,011,394.68cubicmetersofwaterin2011;6,126,971.66cubicmetersofwaterin2012;and6,021,604.23cubicmetersofwaterin2013.Weareworkingonexpandingthescopeofourreportingtoincludewastewaterandwaterusebytypeinthefuture.

Biodiversity

EN14 Strategies,currentactions,andfutureplansformanagingimpactsonbiodiversity.

Partially pg.46–47,49–51,OurSources

Emissions, effluents and waste

EN16 Totaldirectandindirectgreenhousegasemissionsbyweight.

Fully pg.33,OurImpact

EN17 Otherrelevantindirectgreenhousegasemissionsbyweight.

Partially In2012,IFFmadeeffortstobetterunderstandourScope3indirectgreenhousegas(GHG)emissions.OurScope3:Upstream,TransmissionandDistributionGHGEmissionsfromFuel,Electricity,andSteamin2012was34,976.70metrictonsofCO2eandin2013was35,805.77metrictonsofCO2e.WeareworkingtowardexpandingourunderstandingofourScope3indirectGHGemissions.

EN18 Initiativestoreducegreenhousegasemissionsandreductionsachieved.

Partially pg.32–33,OurImpact.pg.16–17,OurProducts.

EN22 Totalweightofwastebytypeanddisposalmethod.

Partially pg.35,OurImpact.In2010,weproduced22,736.20metrictonsofhazardouswaste;18,228.81metrictonsofhazardouswastein2011;15,667.56metrictonsofhazardouswastein2012;and15,818.64metrictonsofhazardouswastein2013.Weareworkingonexpandingthescopeofourreportingtoincludenon-hazardouswasteandwastebydisposalmethodinthefuture.

EN23 Totalnumberandvolumeofsignificantspills.

Fully pg.21,IFF2013AnnualReport:http://phx.corporate-ir.net/phoenix.zhtml?c=65743&p=irol-reportsAnnual.Asstatedinour2013AnnualReportweexperiencednosignificantspillsduring2013.

EN24 Weightoftransported,imported,exported,ortreatedwastedeemedhazardousunderthetermsoftheBaselConventionAnnexI,II,III,andVIII,andpercentageoftransportedwasteshippedinternationally.

Fully pg.35,OurImpact;WedonotimporthazardouswastefromoutsidelocationsnordowetransportitfromoneIFFsitetoanother.Allofourhazardouswasteishandledinaccordancewithcountryregulations.

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 14

indicator disclosure level of reporting location of disclosure

Products and services

EN26 Initiativestomitigateenvironmentalimpactsofproductsandservices,andextentofimpactmitigation.

Partially pg.16–17,OurProducts;pg.33,OurImpact

Compliance

EN28 Monetaryvalueofsignificantfinesandtotalnumberofnon-monetarysanctionsfornon-compliancewithenvironmentallawsandregulations.

Fully pg.21,IFF2013AnnualReport:http://phx.corporate-ir.net/phoenix.zhtml?c=65743&p=irol-reportsAnnual.Accordingtoour2013AnnualReport,wehadnonon-monetarysanctionsandnocasesbroughtthroughdisputeresolutionmechanisms.

Transport

EN29 Significantenvironmentalimpactsoftransportingproductsandothergoodsandmaterialsusedfortheorganization’soperations,andtransportingmembersoftheworkforce.

Partially pg.16–17,OurProducts;pg.32–33,OurImpact.In2013,ourScope1greenhousegas(GHG)emissionsfromfleetvehicleswere1,193.10metrictonsofCO2

e.

social: labor practices and decent work

Employment

LA1 Totalworkforcebyemploymenttype,employmentcontract,andregion,brokendownbygender.

Partially CompanyProfile;Global:5,990(Male:3778,Female:2212)NoAm:1,421(24%oftotal).Male:62%,Female:38%LatAm:809(14%oftotal).Male:65%,Female:35%GA:1,738(29%oftotal).Male:66%,Female:34%EAME:2,022(34%oftotal).Male:61%,Female:39%Byemploymentcontract:Global:Full-timeMale:3745(62.5%)Part-timeMale:33(0.6%)Full-timeFemale:2020(33.7%)Part-timeFemale+B158:192(3.2%).NoAm(%byregion):Full-timeMale:875(61.6%)Part-timeMale:0(0%)Full-timeFemale:543(38.2%)Part-timeFemale:3(0.2%).LatAm(%byregion):Full-timeMale:529(65.4%)Part-timeMale:0(0%)Full-timeFemale:278(34.4%)Part-timeFemale:2(0.3%).GA(%byregion):Full-timeMale:1142(65.7%)Part-timeMale:4(0.23%)Full-timeFemale:584(33.6%)Part-timeFemale:8(0.5%).EAME(%byregion):Full-timeMale:1199(59.3%)Part-timeMale:29(1.4%)Full-timeFemale:615(30.4%)Part-timeFemale:179(8.9%).

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 15

indicator disclosure level of reporting location of disclosure

LA2 Totalnumberandrateofnewemployeehiresandemployeeturnoverbyagegroup,gender,andregion.

Partially Companywidetotalturnoverrate:7.4%Companywidevoluntaryturnoverrate:4.7%Turnoverandvoluntarybyregion:NoAm:7.2%-Vol:3.9%;GA:8.9%-Vol:7%;EAME:5.6%-Vol:3%;LatAm:9.3%-Vol:5.7%Voluntaryturnoverbyageandgender:NoAm(%byagegroup):20-30Male:6(50%)-Female:6(50%)31-40Male:6(35.3%)-Female:11(64.7%)41-50Male:14(66.7%)-Female:7(33.3%)51-60Male:3(75%)-Female:1(25%)61+Male:0(0%)-Female:2(100%)LatAm(%byagegroup):20-30Male:13(61.9%)-Female:8(38.1%)31-40Male:9(60%)-Female:6(40%)41-50Male:7(77.8%)-Female:2(22.2%)51-60Male:0(0%)-Female:1(100%)61+Male:0-Female:0GA(%byagegroup):20-30Male:24(64.9%)-Female:13(35.1%)31-40Male:29(56.9%)-Female:22(43.1%)41-50Male:13(72.2%)-Female:5(27.8%)51-60Male:12(92.3%)-Female:1(7.7%)61+Male:2(100%)-Female:0(0%)EAME(%byagegroup):20-30Male:9(37.5%)-Female:15(62.5%)31-40Male:10(52.6%)-Female:9(47.4%)41-50Male:7(100%)-Female:0(0%)51-60Male:3(75%)-Female:1(25%)61+Male:6(85.7%)-Female:1(14.3%)

Labor/management relations

LA4 Percentageofemployeescoveredbycollectivebargainingagreements.

Fully 1,217employees:20%of5,990total

Occupational health and safety

LA6 Percentageoftotalworkforcerepresentedinformaljointmanagement-workerhealthandsafetycommitteesthathelpmonitorandadviseonoccupationalhealthandsafetyprograms.

Fully EveryIFFsitehasinplaceasafetycommitteethatmeetsregularly.Someofthesecommitteeshavebothmanager-levelandemployeemembers;othersaremadeupofjustmanagementorjustemployees.

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 16

indicator disclosure level of reporting location of disclosure

LA7 Ratesofinjury,occupationaldiseases,lostdays,andabsenteeism,andnumberofwork-relatedfatalitiesbyregionandbygender.

Fully pg.36,OurImpactIn2013:Totalrecordableaccidents:60Totalrecordableaccidentfrequencyrate(per100employees):0.89LosttimeAccidentFrequencyRate(per100employees):0.33

InjuryRate(TotalRecordableAccidents):Global:0.56per100employees.Byregion:NorthAmerica(NA):1.39LatinAmerica(LatAm):0.32India/AsiaPacific:0.8Europe:1.07ACPlants:0.27CreativeCenters:0.14SalesOffices:0.00

LostDayRate(LostWorkDays):Global:5.29per100employees.Byregion:NorthAmerica(NA):14.85LatinAmerica(LatAm):2.55India/AsiaPacific:8.39Europe:1.60ACPlants:2.01CreativeCenters:3.43SalesOffices:16.01

Fatalities:0

IFFdoesnotcurrentlytrackthisdatainthemannerrequestedbyGRI(OccupationalDiseases,Absenteeratebyregionorgloballyemploymenttype,InjuryRateorLostDayRatebygender)butwewillcontinuetoworktowarddevelopingaprocessforcollectingthedatainaccordancewithGRIrequirements.

LA8 Education,training,counseling,prevention,andrisk-controlprogramsinplacetoassistworkforcemembers,theirfamilies,orcommunitymembersregardingseriousdiseases.

Partially EmployeesatIFFenjoyacomprehensivepackageofemployeebenefits,withsomelocationsofferingoptionsrelevanttotheirmarketconditionsandlocalpractices.Asacompanyincreasinglyfocusedonprovidingproductsforourcustomersthatpromotehealthandwellness,wearelikewisefocusedonpromotinghealthylifestylesamongouremployees.InNorthAmerica,forexample,weoffera“FortheHealthofIt”employeewellnessprogramdesignedtopromoteandrewardpreventativecareandhealthylifestylepracticesandhelpreducehealthcostsforbothemployeesandIFF.Theprogramincludestargetedbehaviorprograms,healthchallenges,onlinehealthwebinarsandpreventativecare.Tofurtherencouragephysicalfitnessandcombatthenegativeimpactoflifestylediseases,theIFFFlavorsPlantinSouthBrunswick,NewJersey,openedanexpandedemployeegymin2012.Aroundtheworld,IFFsiteshaveprogramsandactivities,tailoredtolocalneeds,thatencourageemployeestotakeresponsibilityfortheirownfitness,health,andwellness.InSouthAfricawelaunchedthe

“AskNelson,yourfriendinwellness”campaigninSeptember2012.Thisprogramgivesemployeesandtheirfamilymembersaccess24hoursaday/7daysaweektoatelephoniccounselingservicethatcanassistwithfinancialadvice,legaladvice,stress,depression,relationships,andaddictionsaswellasprovidemanagerialsupportformanagerswhoarestrugglingwithanyaspectofmanagement.Manyofourfacilitiesaroundtheworldprovideon-sitediningexperiencesthatofferhealthydiningoptionswithfreshfruitsandvegetables.IntheU.S.weofferanEmployeeAssistanceProgram(EAP)withcounselingservicesformental/emotionalwell-being,supportservicesforfamilieswithchild-care/substanceabuse/elderlyfamilyhealthand/orlifestyleservices,legalandfinancialservices,tipsandeducationfornaturaldisastersupport,seasonalhealthylifestylechoices,andotherissues.

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 17

indicator disclosure level of reporting location of disclosure

Training and education

LA10 Averagehoursoftrainingperyearperemployeebygender,andbyemployeecategory.

Partially pg.68–73,OurPeople.Todate,wehavenottrackedtotalhoursoftraining,butweareinstallingalearningmanagementsystemthatshouldenableustoreportonthismetricinthefuture.

LA11 Programsforskillsmanagementandlifelonglearningthatsupportthecontinuedemployabilityofemployeesandassisttheminmanagingcareerendings.

Fully pg.68–73,OurPeople.InNorthAmericaweprovideannualseminarsonour401(k)plansandassociatedissuesrelatedtoretirementplanning.OutplacementcounselingservicesareprovidedtoemployeesintheU.S.whoareinvoluntarilyseparatedfromthecompany.

LA12 Percentageofemployeesreceivingregularperformanceandcareerdevelopmentreviews,bygender.

Fully pg.72–73,OurPeople.100%“eligible”employees(i.e.,nearlyallemployeesexceptthosewhoareunionmembers,orapproximately80percentofourworkforce)receiveregularyearlyperformanceappraisals.75%ofouremployeeshadadefineddevelopmentplanin2013.

Diversity and equal opportunity

LA13 Compositionofgovernancebodiesandbreakdownofemployeesperemployeecategoryaccordingtogender,agegroup,minoritygroupmembership,andotherindicatorsofdiversity.

Fully pg.82–83,OurEthics;In2013,IFF’sBoardofDirectorshad12directors,fourofwhomwerewomen.Breakdownofemployeesoverall:NoAm:1,421(24%)–62%Male–38%FemaleLatAm:809(14%)–65%Male–35%FemaleGA:1,738(29%)–66%Male–34%FemaleEAME:2,022(34%)–61%Male–39%Female

Breakdownofemployeesbyageandgender:NoAm(%byagegroup):20-30Male:93(59.6%)-Female:63(40.4%)31-40Male:153(50.8%)-Female:148(49.2%)41-50Male:274(62.6%)-Female:164(37.4%)51-60Male:284(69.3%)-Female:126(30.7%)61+Male:71(61.2%)-Female:45(38.8%)LatAm(%byagegroup):20-30Male:132(64.7%)-Female:72(35.3%)31-40Male:203(63.2%)-Female:118(36.8%)41-50Male:130(67.4%)-Female:63(32.6%)51-60Male:56(68.3%)-Female:26(31.7%)61+Male:8(88.9%)-Female:1(11.1%)GA(%byagegroup):20-30Male:309(64.9%)-Female:167(35.1%)31-40Male:422(63.8%)-Female:239(36.2%)41-50Male:294(66.4%)-Female:149(33.6%)51-60Male:109(76.8%)-Female:33(23.2%)61+Male:12(75%)-Female:4(25%)EAME(%byagegroup):20-30Male:172(52.1%)-Female:158(47.9%)31-40Male:348(55.5%)-Female:279(44.5%)41-50Male:387(63.3%)-Female:224(36.7%)51-60Male:267(69.5%)-Female:117(30.5%)61+Male:54(77.1%)-Female:16(22.9%)

IFFdoesnotcurrentlytrackthisdatainthemannerrequestedbyGRI(byminoritygroupmembership)butwewillcontinuetoworktowarddevelopingaprocessforcollectingthedatainaccordancewithGRIrequirements.

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 18

indicator disclosure level of reporting location of disclosure

social: human rights

Investment and procurement practices

HR2 Percentageofsignificantsuppliers,contractorsandotherbusinesspartnersthathaveundergonehumanrightsscreening,andactionstaken.

Partially pg.46–51,OurSources;pg.82–83,OurEthics

Freedom of association and collective bargaining

HR5 Operationsandsignificantsuppliersidentifiedinwhichtherighttoexercisefreedomofassociationandcollectivebargainingmaybeviolatedoratsignificantrisk,andactionstakentosupporttheserights.

Fully NoIFFoperationshavebeenidentifiedasatriskforprohibitingfreedomofassociationorcollectivebargaining.Further,IFFrequiresthatallofourvendorscomplywithourVendorCodeofConductwhichrequiresthatvendorsrespecttherightoftheiremployeestoformandjointradeunionsandtobargaincollectively.OurVendorCodeofConductisupdatedperiodically,distributedregularlyandenforcedthroughon-siteauditsofvendorfacilities.

Child labor

HR6 Operationsandsignificantsuppliersidentifiedashavingsignificantriskforincidentsofchildlabor,andmeasurestakentocontributetotheeffectiveabolitionofchildlabor.

Fully NoIFFoperationshavebeenidentifiedashavingariskforincidentsofchildlabor.Further,IFFrequiresthatallofourvendorscomplywithourVendorCodeofConductwhichrequirescompliancewithappropriateregulationsandguidelinesregardingminimumlegalageofemployees.OurVendorCodeofConductisupdatedperiodically,distributedregularlyandenforcedthroughon-siteauditsofvendorfacilities.

Prevention of forced and compulsory labor

HR7 Operationsandsignificantsuppliersidentifiedashavingsignificantriskforincidentsofforcedorcompulsorylabor,andmeasurestocontributetotheeliminationofallformsofforcedorcompulsorylabor.

Fully NoIFFoperationshavebeenidentifiedashavingariskforincidentsofforcedorcompulsorylabor.Further,IFFrequiresthatallofourvendorscomplywithourVendorCodeofConductwhichprohibitstheuseofinvoluntarylaborofanykind,includingprisonlabor,debtbondage,indenturedservitudeorforcedlabor.OurVendorCodeofConductisupdatedperiodically,distributedregularlyandenforcedthroughon-siteauditsofvendorfacilities.

social: society

Local communities

SO1 Percentageofoperationswithimplementedlocalcommunityengagement,impactassessments,anddevelopmentprograms.

Partially pg.49–55,OurSources;pg.82–83,OurEthics;pg.72–75,OurPeople

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 19

indicator disclosure level of reporting location of disclosure

Public policy

SO5 Publicpolicypositionsandparticipationinpublicpolicydevelopmentandlobbying.

Fully pg.82–83,OurEthics.IFFdoesnotlobbynorparticipateinpublicpolicydevelopmentindependently.Weworkthroughbothindustrytradeassociations(IFRA,IOFI,etc.)orthroughourcustomers’tradeassociations.Thecorepositionoftheindustryisthatourproductsaresafefortheirintendeduse.Thisassuranceisdeterminedthroughascience-based,safetyriskassessmentutilizingvalidatedscientificmethodsandexperts.TherearenosignificantdifferencesbetweenourindustrylobbyingeffortsandstatedpoliciesandIFF’sgoalsorpublicpositions.

SO6 Totalvalueoffinancialandin-kindcontributionstopoliticalparties,politicians,andrelatedinstitutionsbycountry.

Fully IFFdoesnotmakemonetarycontributionstopoliticalcandidatesorcampaigns.

social: product responsibility

Customer health and safety

PR1 Lifecyclestagesinwhichhealthandsafetyimpactsofproductsandservicesareassessedforimprovement,andpercentageofsignificantproductsandservicescategoriessubjecttosuchprocedures.

Fully pg.18–19,OurProducts

Product and service labelling

PR3 Typeofproductandserviceinformationrequiredbyprocedures,andpercentageofsignificantproductsandservicessubjecttosuchinformationrequirements.

Fully Allofourproductsaresubjecttolabelingrequirementsthatvarybyregion,country,andindustry.Wefullycomplywithallregulatoryrequirements.

PR5 Practicesrelatedtocustomersatisfaction,includingresultsofsurveysmeasuringcustomersatisfaction.

Fully Ourproductsaredevelopedsolelyforthebusiness-to-businessmarket.Therefore,wedonothaveasysteminplacetomeasuresatisfactionoftheendconsumer.However,wedohavearobustsystemformeasuringon-timeperformance(OTP)forallIFFshippinglocations.IfIFFdoesnotmeetthecustomer’sfirstrequestedshipdate,itisapenaltyagainsttheplant.OTPisastandardmetricthatismonitoreddailybyallfacilities.Ourcustomerstrackourperformanceandthisisutilizedduringperiodicperformancereviews.IFF’sConsumerInsightsprogramsaredesignedtounderstandconsumerexperiences,preference,andtheemotionalbondbetweenfragrances,flavors,andconsumers.Theseinsightsdriveustocreatefragrancesandflavorsthatpeoplelove,bothwithinandacrosscriticalglobalmarkets.

Marketing communications

PR6 Programsforadherencetolaws,standards,andvoluntarycodesrelatedtomarketingcommunications,includingadvertising,promotion,andsponsorship.

Fully Wedonotmarketnoradvertiseourproductstoconsumers.Ourflavorsandfragrancesaredesignedexclusivelyforourcustomers,inabusiness-to-businessrelationship.Wedonotsellproductsthatarebanned.

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 20

Scope&of&Assurance&&ISOS$Group$ [“Assurance$Provider”]$has$been$commissioned$by$ the$management$of$ International$ Flavors$&$Fragrances,$ Inc.$ [“IFF”,$ “Company”]$ to$conduct$a$ limited$assurance$engagement$on$ its$2013$Sustainability$Report$ [“Report”]$ for$ the$period$of$ January$1,$2013$ to$December$31,$2013.$The$scope$ of$ our$ assurance$ covered$ the$ GRI$ Standard$ Disclosures:$ Profile$ [“Subject$ Matter”],$ and$ a$ selection$ of$ the$ “GRI$ Standard$ Disclosures:$Performance$Indicators”$[“Subject$Matter”]$for$Environmental,$Human$Rights,$Labor$Practices$and$Decent$Work,$Product$Responsibility,$as$related$to$IFF’s$operational$control.$All$financial$information$already$externally$verified$has$been$excluded$from$the$scope$of$this$engagement.$&&Objectives&The$objective$of$the$assurance$engagement$was$to$independently$express$conclusions$on$the$Subject$Matter$as$defined$within$scope,$validate$claims,$and$analyze$the$final$presentation$of$disclosures$in$accordance$with$the$Global$Reporting$Initiative’s$G3.1$Guidelines.$$$

$Criteria&for&Assurance&and&Level&of&Assurance&Procedures$selected$were$based$on$ the$Assurance$Provider’s$ judgment$and$experience.&The$focus$of&all$work$performed$was$whether$any$matters$have$come$to$our$attention$causing$us$to$believe$that$the$material$data$found$in$IFF’s$2013$Sustainability$Report$has$not$been$prepared$in$accordance$with$ the$Global$Reporting$ Initiative’s$G3.1$Guidelines,$ GHG$Protocol,$ (WBCSD/WRI,$2004),$ ISO$14064_3:2006$ (“Specification$with$Guidance$ for$ the$Validation$ and$ Verification$ of$ Greenhouse$ Gas$ Assertions"),$ and$ in$ adherence$ to$ the$ AA$ 1000AS$ Principles$ of$ Inclusivity,$ Materiality$ and$Responsiveness$for$underlying$processes.$A$materiality$threshold$of$5%$of$the$GHG$emissions$assertions$was$used$for$this$review.$&

$Methodology&To$form$our$conclusions,$we$undertook$the$following$activities:$reviewed$information$management$systems,$procedures$and$controls$relating$to$the$collection,$aggregation$and$reporting$processes$of$the$selected$Subject$Matter;$performed$process$interviews$with$IFF’s$reporting$team$and$data$management$partners$to$verify$consistency$in$management$approach$for$determining$materiality,$delegating$reporting$tasks,$risk$detection$and$internal$quality$control$procedures;$conducted$online$investigations$of$public$records$to$determine$legitimacy$of$IFF’s$assertions$regarding$performance;$reviewed$several$drafts$of$the$Report$along$with$supporting$evidence.$A$sampling$of$global$sites$required$additional$interviews$and$in_detail$evaluation$of$supporting$systems$and$original$sources$of$data.$The$activities$were$performed$during$the$period$of$Nov$2013$through$May$2014.$

&Conclusions&Based$on$the$assurance$procedures$conducted,$nothing$has$come$to$our$attention$that$causes$us$to$believe$that$IFF’s$sustainability_related$strategies$and$key$performance$indicators$defined$in$the$2013$Sustainability$Report$are$materially$misstated.$Therefore,$we$confirm$that$the$GRI$requirements$for$Application$Level$B+$have$been$met.$IFF$took$immediate$corrective$action$to$address$each$issue$identified$by$ISOS.$In$doing$so,$IFF$has$firmly$demonstrated$its$commitment$to$driving$sustainability$excellence$throughout$the$organization.$Continued$training$of$employees$at$the$facility$level$to$ensure$their$understanding$of$impacts$defined$by$IFF,$along$with$measures$for$minimizing$random$data$entry$errors$and/or$omissions$will$improve$overall$data$quality$and$tracking$mechanisms.$Like$many$organizations,$IFF$has$made$significant$strides$to$mitigate$environmental$impacts,$while$efforts$to$strengthen$management$tools$on$the$social$side$of$the$Company’s$operations$will$bring$balance$to$the$sustainability$program.$$

$Statement&of&Independence&ISOS$Group$is$an$independent$professional$services$firm$that$specializes$in$sustainability$reporting$under$the$Global$Reporting$Initiative$(GRI)$and$providing$external$assurance$services.$The$Assurance$Provider’s$team$members$have$not$been$involved$in$the$development$of$the$Report$nor$have$they$been$associated$with$IFF’s$sustainability$program,$data$collection,$or$processes.$We$conducted$this$assurance$engagement$independently$and,$to$our$knowledge,$there$has$been$no$conflict$of$interest.$ISOS$Group$ensures$that$the$assurance$team$possesses$the$required$competencies,$maintained$neutrality,$and$performed$ethically$throughout$the$engagement.$Further$information,$including$a$statement$of$competencies$can$be$found$at:$www.isosgroup.com.$$Signed&on&behalf&of&ISOS&Group&San$Diego$|$May$7,$2014$$

Nancy$Mancilla$Project$Lead$

Alexandru$Georgescu$Quantitative$Analysis$Lead$

Christina$Schwerdtfeger$GHG$&$Environmental$Analyst$

$$

$

$

$ $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

$

&

&&External&Assurance&Statement$$

$$$$$GRI$Application$Level:$B+&

“Executive2Summary”2

i f f 2 0 1 3 s u s t a i n a b i l i t y r e p o r t / g r i c o n t e n t i n d e x 21