Factbook
Targets and Target Achievement 2024
For us, long-term business success means creating economic, ecological and social value, which is why we pursue ambitious targets along the entire value chain. We report transparently on target achievement so that our stakeholders can track our progress.
Our objective is profitable growth – we have set new financial targets as part of our corporate strategy and adjusted our dividend policy. In the 2028 business year, we want EBITDA before special items to reach a value between €10 billion and €12 billion in moderate to good economic conditions. The cumulative free cash flow for 2025 to 2028 is expected to be more than €12 billion. For the return on capital employed (ROCE), we endeavor to achieve a figure of around 10% in 2028. In the 2024 business year, EBITDA before special items was €7.9 billion, free cash flow was €0.7 billion and ROCE was 5.1%.
In the medium term, we want to keep the overall distribution to shareholders at least at prior-year levels through a combination of dividends and share buybacks and will pay out a minimum of €12 billion to our shareholders between 2025 and 2028. Specifically, we want to pay out a dividend of at least €2.25 per share or around €2 billion per year. This policy already applied to the dividend for the 2024 business year, which was paid out in May 2025.
We create the foundation for attractive shareholder distributions

1 Including Other
We have set ourselves comprehensive targets in the area of sustainability
Climate protection | Target | 2024 status |
Reduce our absolute CO2 emissions1 by 25% by 2030 (baseline 2018) | ≤ 16.4 million metric tons | 17.0 million metric tons |
Reduce our specific CO2 emissions2 by 15% by 2030 (baseline 2022) | 1.39 kg CO2 per kg raw materials | 1.58 kg CO2 per kg raw materials |
Product portfolio | Target | 2024 status |
Achieve more than 50% of BASF sales relevant for TripleS from Sustainable-Future Solutions by 2030 | > 50% | 46.3% |
Increase sales of Loop Solutions to €10 billion by 2030 | €10bn | €5.7bn |
Resource efficiency and safe production | Target | 2024 status |
Reduce worldwide high-severity process safety incidents per 200,000 working hours to = 0.10 by 2030 | ≤ 0.10 | 0.03 |
Reduce worldwide high-severity work process-related injuries per 200,000 working hours to ≤ 0.05 by 2030 | ≤ 0.05 | 0.02 |
Introduce sustainable water management at our production sites in water stress areas and at our Verbund sites by 2030 | 100% | 65% |
Responsible procurement | Target | 2024 status |
Improved sustainability performance at suppliers who had a sustainability evaluation in the reporting period and who had inadequate results in a prior, comparable evaluation | 80% | 76% |
Employee engagement and diversity | Target | 2024 status |
Increase the proportion of women in leadership positions with disciplinary responsibility to 30% by 20303 | 30% | 29.3% |
More than 80% of our employees feel that at BASF, they can thrive and perform at their best | > 80% | 79% |
1 Scope 1 and Scope 2 (excluding the sale of energy to third parties). The target includes greenhouse gases according to the Greenhouse Gas Protocol, which are converted into CO2 equivalents (CO2e).
2 Scope 3.1, raw materials excluding battery materials, services and technical goods, excluding greenhouse gas emissions from BASF trading business. Future adjustment of the baseline in line with the TfS guideline possible depending on the availability of further primary data.
3 In doing so, we act in accordance with applicable local laws.