GRI (Global Reporting Initiative) Index 2021

General Disclosures

GRI Standard	Description	2021 Corporate Report Section, Page Number	Location/Disclosure
102-1	Name of the organization	Company Overview, 2	See report
102-2	Activities, brands, products, and services	Company Overview, 2	See report
102-3	Location of headquarters	Company Overview, 3	See report
102-4	Location of operations	Company Overview, 3	See report
102-5	Ownership and legal form	Company Overview, 2	See report
102-6	Markets served	Company Overview, 2	See report
102-7	Scale of the organization	Company Overview, 3	See report and Sustainability Scorecard
102-8	Information on employees and other workers	Company Overview, 3 Social, 29	Of our 8,819 total employees: 98% of our male employees and 97% of our female employees are permanent. 5% of the EU's employees and 3% of Asia Pacific employees are temporary. The other regions either don't have temp employees or their prevalence is less than 1%. 99% of our male employees and 96% of our female employees were full time.
102-9	Supply chain	Environmental, 22 Governance, 35	Our global supply chain serves all Lubrizol business units. We work with our supplier to create a supply chain that is built on shared responsibility and trust. We partner with our suppliers, especially our more than 100 Tier I suppliers, on a variety of activities including transportation and logistics, sustainable sourcing, business continuity and risk management. Supplier selection and engagement are highly dependent on legal and ethical conduct, reliability, and continuous improvement.
102-10	Significant changes to the organization and its supply chain	Company Overview, 2 Governance, 33	See report for information on our new Corporate Venture business segment and Corporate Responsibility function.
102-11	Precautionary Principle or approach	Not applicable	The Lubrizol Corporation is not currently a signatory to the UN Global Compact, and we do not specifically apply the Precautionary Principle or approach as defined by the United Nations. However, we have a strong culture of reporting and transparency, and utilize a conservative, risk-based approach to any decision-making that relates to health, safety and environmental factors. We also aim to comply with all applicable standards, and our company has signed on to the American Chemistry Council’s Responsible Care® Global Charter, which affirms our commitment to apply Responsible Care principles and expectations globally. All of these efforts give us a high degree of confidence that we are taking the appropriate precautions in protecting health, safety and the environment.
102-12	External initiatives	Environmental, 20	See report
102-13	Membership of associations	Not applicable	American Chamber of Commerce to the EU American Chemistry Council Association of International Chemical Manufacturers Chemical Industries Association China Petroleum and Chemical Industry Federation Confederation of British Industries European Center for Ecotoxicology and Toxicology of Chemicals European Federation for Cosmetic Ingredients European Petrochemical Association European Technology Platform for Sustainable Chemistry Global Automotive Stakeholder Group Independent Commodity Intelligence Services International Association for Soaps, Detergents and Maintenance Products Japan Chemical Industry Association Korea Automobile Manufacturers Association Korean Tribology Society National Fire Protection Association Plastic Pipefitters Association Singapore Chemical Industry Council Limited The Additive Technical Committee The European Chemical Industry Council Union of the European Lubricants Industry Vinyl Institute VinylPlus
102-14	Statement from senior decision-maker	Reflections from Eric Schnur, 4-5	See report
102-16	Values, principles, standards, and norms of behavior	Reflections from Eric Schnur, 4-5 Social, 25-27 Governance, 33,35	See report
102-17	Mechanism for advice and concerns about ethics	Not applicable	If you have any questions or concerns, please call the corporate ethics office at +1 440-347-5000. Questions or concerns can also be submitted through the Navex Global hotline. Navex Global is an independent firm that provides reporting services to Lubrizol. Web based reporting: https://www.brk-hotline.com Phone based reporting from any country: Dial your country’s AT&T Direct® Code and when prompted enter 800-781-6271. Please visit http://www.business.att.com/bt/access.jsp to find the correct AT&T Direct® Code for your location.
102-18	Governance structure	Governance, 33, 34 Our Leadership, 36	Lubrizol Chairman, President and CEO Eric Schnur reports to the company's shareholder, Berkshire Hathaway. Lubrizol's Executive Council serves as the highest decision making body and is comprised of the company's senior leaders.
102-20	Executive-level responsibility for economic, environmental, and social topics	Governance, 33-34	Elizabeth Grove, Chief Sustainability Officer and President of the Lubrizol Foundation
102-23	Chair of the highest governance body	Our Leadership, 36	Lubrizol Chairman, President and CEO Eric R. Schnur chairs the Lubrizol Executive Council
102-31	Review of economic, environmental, and social topics	Not applicable	Annually
102-32	Highest governance body's role in sustainability reporting	Governance, 33-34	The Lubrizol Executive Council has responsibility for oversight of the sustainability program and reporting. Suzanne F. Day, Senior Vice President Corporate Responsibility and Chief Legal and Ethics Officer, serves on the Executive Council.
102-40	List of stakeholder groups	Lubrizol Sustainability, 16	See report
102-41	Collective bargaining agreements	Not applicable	As of December 31, 2020, approximately 30% of our global workforce was covered by a collective bargaining agreement.
102-42	Identifying and selecting stakeholders	Lubrizol Sustainability, 16	See report
102-43	Approach to stakeholder engagement	Lubrizol Sustainability, 16 Social, 25-32	See report
102-44	Key topics and concerns raised	Company Overview, 2-3 Reflections from Eric Schnur, 4-5 Mission for the Future, 6 Lubrizol Sustainability, 13, 16, 25	See report
102-45	Entities included in the consolidated financial statements	Not applicable	Not applicable
102-46	Defining report content and topic Boundaries	About This Report, 1 Mission for the Future, 6 Lubrizol Sustainability, 13-16	See report
102-47	List of material topics	Lubrizol Sustainability, 16	See report
102-48	Restatements of information	Not applicable	Not applicable
102-49	Changes in reporting	Company Overview, 2 Lubrizol Sustainability, 14-16	See report
102-50	Reporting period	About This Report, 1	See report
102-51	Date of most recent report	About This Report, 1	See report
102-52	Reporting cycle	About This Report, 1	Annual
102-53	Contact point for questions regarding the report	About This Report, 1	LubrizolCorporateCommunications@Lubrizol.com
102-54	Claims of reporting in accordance with the GRI Standards	About This Report, 1	See report
102-55	GRI content index	Not applicable	GRI Index
102-56	External assurance	About This Report, 1	See report

Management Approach

GRI Standard	Description	2021 Corporate Report Section, Page Number	Location/Disclosure
103-1	Explanation of the material topic and its boundary	Lubrizol Sustainability, 13-35	See report
103-2	The management approach and its components	Lubrizol Sustainability, 13-35	See report
103-3	Evaluation of the management approach	Lubrizol Sustainability, 13-35	See report

Economic

GRI Standard	Description	2021 Corporate Report Section, Page Number	Location/Disclosure
201-1	Direct economic value generated and distributed	Social, 30-32	See report and Sustainability Scorecard
205-2	Communication and training about anti-corruption policies and procedures	Governance, 33-35	See report

Environmental

GRI Standard	Description	2021 Corporate Report Section, Page Number	Location/Disclosure
302-1	Energy consumption within the organization	Not applicable	Sustainability Scorecard
305-1	Direct (Scope 1) GHG emissions	Not applicable	Sustainability Scorecard
305-2	Energy indirect (Scope 2) GHG emissions	Not applicable	Sustainability Scorecard
306-2	Waste by type and disposal method	Not applicable	Sustainability Scorecard

Social

GRI Standard	Description	2021 Corporate Report Section, Page Number	Location/Disclosure
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Not applicable	U.S. Benefits
401-3	Parental leave	Not applicable	Parental Leave
403-1	Occupational health and safety management system	Social, 25-26	See report
403-2	Hazard identification, risk assessment, and incident investigation	Lubrizol Sustainability, 16 Social, 25-26 Governance, 33, 34-35	See report
403-5	Worker training on occupational health and safety	Social, 26	See report
403-9	Work-related injuries	Not applicable	Sustainability Scorecard
404-1	Average hours of training per year per employee	Not applicable	Lubrizol tracks employee training hours using digital tools. In 2020, all employees globally received an average of about 14 hours of training. Employees in our chemical operations averaged approximately 20 hours of training. Of those 20 hours, approximately 12 hours were related to health, safety, environment and security.
404-2	Programs for upgrading employee skills and transition assistance programs	Social, 26-27	See report
404-3	Percentage of employees receiving regular performance and career development reviews	Not applicable	100% of employees receive regular performance and career development reviews.
405-1	Diversity of governance bodies and employees	Not applicable	The executive Leadership team is made up of 6 men and 3 women. 11% of the team is between the ages of 30 and 50 with the remaining 89% being older than 50. Our employee base is made up of 70% men and 30% women. 11% of employees are under the age of 30, 56% are between the ages of 30 and 50 and 33% are older than 50.
410-1	Security personnel trained in human rights policies or procedures	Not applicable	62% of security personnel have been trained in human rights policies or procedures.
412-2	Employee training on human rights policies or procedures	Not applicable	100% of employees have received training on human rights policies or procedures.
413-1	Operations with local community engagement, impact assessments, and development programs	Not applicable	100% of our Manufacturing facilities have implemented local community engagement programs