Abstract
The European Green Deal the EU Corporate Sustainability Reporting Directive (CSRD) requires all large (> 500 employees) and listed companies apart from SMEs to report on sustainability. The reporting is to be done according to European Sustainability reporting Standards. Before the new standards come into force, The Finnish Safety and Chemicals Agency wanted to map out how customers see sustainability issues. It was also intended to find out how sustainability should be dealt with in the future inspections. Currently sustainability is not included in the basic inspection criteria. Eleven facilities were chosen as pilot customers for the survey. The chosen facilities represented different industrial fields handling either hazardous chemicals, natural gas, or both. The results show that sustainability is at the heart of the companies surveyed, with particular emphasis on environmental responsibility, climate change, resource scarcity and human rights. Zero net-emissions and giving up fossil-based fuels and raw materials are the most significant sustainability targets. Suppliers are subject to ethical rules, and the Code of Conduct is used by several companies. Responsibility in the supply chain is related to the origin of raw materials, and decision-making follows, for example, supplier criteria. The qualifications and competence of subcontractors are ensured through inductions, work permits and audits. The suitability of the equipment is ensured by, among other things, management of change and accurate device descriptions. Supply chain disruptions are prepared for with alternative suppliers and spare parts warehouses. Risks caused by climate change are addressed by risk assessments, especially in the case of floods and high winds, although some operators have not identified any risks despite the assessment. Companies chemical waste handling and preparedness for Natech accidents will be included in the future inspections.