G4 Content Index of the Global Reporting Initiative (GRI) with the 10 Principles of the U.N. Global Compact

For fiscal 2015, we are applying the GRI G4 Guidelines in compliance with the “comprehensive” option for the first time. Where there is insufficient information for a particular GRI indicator, we have explained this. In addition, the detailed GRI Content Index includes the corresponding principles of the UNGC and the assignment of our areas of activity to the GRI aspects. Moreover, we indicate whether our scope to exercise influence lies within or outside the company (GRI G4-19, G4-20, G4-21).

For the implementation of the GRI Materiality Disclosure Service the GRI had access to the “Annual Report 2015 – Augmented Version.” The correct positioning of the “G4 materiality disclosures” (G4-17 – G4-27) was confirmed by the GRI.

Global Reporting Initiative (Logo)Global Reporting Initiative (Logo)

General Standard Disclosures

Strategy and Analysis

UNGC Princi­ples

 

G4 Standard Disclosures

 

Page

 

Comments

 

Bayer area of acticivity

 

GRI aspect limitation

 

 

 

 

 

 

 

 

 

 

 

 

within

 

out­side

 

 

G4–1

 

Statement from the most senior decision-maker

 

Chairman's Letter

 

 

 

 

 

 

 

 

 

 

G4–2

 

Key impacts, risks, and opportunities concerning sustainability

 

Corporate Profile
Group Strategy
Targets and Performance Indicators
Internal Management System
Corporate Environment
Strategies of the Segments
Sustainability Management and Governance
Procurement and Supplier Management
Production
Opportunities and Risks

 

 

 

 

 

 

 

 

Organizational Profile

UNGC Princi­ples

 

G4 Standard Disclosures

 

Page

 

Comments

 

Bayer area of acticivity

 

GRI aspect limitation

 

 

 

 

 

 

 

 

 

 

 

 

within

 

out­side

 

 

G4–3

 

Name of the organization

 

Corporate Structure

 

 

 

 

 

 

 

 

 

 

G4–4

 

Primary brands, products, and services

 

Corporate Profile
Corporate Structure

 

 

 

 

 

 

 

 

 

 

G4–5

 

Location of the organization’s headquarters

 

Corporate Structure

 

 

 

 

 

 

 

 

 

 

G4–6

 

Countries with significant operations

 

Fiscal Year 2015
Corporate Structure

 

 

 

 

 

 

 

 

 

 

G4–7

 

Nature of ownership and legal form

 

Investor Information
Corporate Structure

 

 

 

 

 

 

 

 

 

 

G4–8

 

Markets served

 

Fiscal Year 2015
Distribution

 

 

 

 

 

 

 

 

 

 

G4–9

 

Scale of the organization

 

Fiscal Year 2015
Employees
Production
Bayer Group Consolidated Income Statements
Bayer Group Consolidated Statements of Financial Position

 

 

 

 

 

 

 

 

6

 

G4–10

 

Employees by employment type, gender and region

 

Fiscal Year 2015
Employees

 

 

 

 

 

 

 

 

3

 

G4–11

 

Percentage of employees covered by collective bargaining agreements

 

Employees

 

 

 

 

 

 

 

 

 

 

G4–12

 

Description of the supply chain

 

Procurement and Supplier Management

 

 

 

 

 

 

 

 

 

 

G4–13

 

Significant changes during the reporting period

 

Corporate Profile
Corporate Structure
Research, Development, Innovation – CropScience
Procurement and Supplier Management
Scope of Consolidation; Subsidiaries and Affiliates

 

 

 

 

 

 

 

 

 

 

G4–14

 

Implementation of the precautionary principle

 

Product Stewardship

 

 

 

 

 

 

 

 

 

 

G4–15

 

External initiatives that the organization endorses

 

About this Report – Integrated Annual Report
Research, Development, Innovation – HealthCare
Sustainability Management and Governance
Employees
Product Stewardship
Environmental Protection – International Standards and Certifications
Use of Water and Emissions into Water

 

 

 

 

 

 

 

 

 

 

G4–16

 

Significant memberships in industry and business associations

 

Sustainability Management and Governance
Employees
Procurement and Supplier Management
Product Stewardship
Product Stewardship – CropScience
Process and Plant Safety

 

 

 

 

 

 

 

 

Identified Material Aspects and Boundaries

UNGC Princi­ples

 

G4 Standard Disclosures

 

Page

 

Comments

 

Bayer area of acticivity

 

GRI aspect limitation

 

 

 

 

 

 

 

 

 

 

 

 

within

 

out­side

 

 

G4–17

 

Entities included in the consolidated financial statements

 

Data Collection and Reporting Thresholds
Scope of Consolidation; Subsidiaries and Affiliates

 

 

 

 

 

 

 

 

 

 

G4–18

 

Process for defining the report content

 

Sustainability Management and Governance

 

 

 

 

 

 

 

 

 

 

G4–19

 

Material Aspects identified

 

GRI and UN Global Compact Index
www.bayer.com/key-areas-of-activity

 

 

 

 

 

 

 

 

 

 

G4–20

 

Aspect Boundaries within the organization

 

GRI and UN Global Compact Index
www.bayer.com/key-areas-of-activity

 

 

 

 

 

 

 

 

 

 

G4–21

 

Aspect Boundaries outside the organization

 

GRI and UN Global Compact Index
www.bayer.com/key-areas-of-activity

 

 

 

 

 

 

 

 

 

 

G4–22

 

Restatemtents of information provided in previous reports

 

Data Collection and Reporting Thresholds

 

 

 

 

 

 

 

 

 

 

G4–23

 

Significant changes in the Scope and Aspect Boundaries

 

About this Report – Integrated Annual Report

 

 

 

 

 

 

 

 

Stakeholder Engagement

UNGC Princi­ples

 

G4 Standard Disclosures

 

Page

 

Comments

 

Bayer area of acticivity

 

GRI aspect limitation

 

 

 

 

 

 

 

 

 

 

 

 

within

 

out­side

 

 

G4–24

 

Stakeholder groups engaged

 

Corporate Environment
Sustainability Management and Governance

 

 

 

 

 

 

 

 

 

 

G4–25

 

Identification and selection of stakeholders

 

Corporate Environment
Sustainability Management and Governance

 

 

 

 

 

 

 

 

 

 

G4–26

 

Approach to stakeholder engagement and frequency

 

Investor Information
Corporate Environment
Research, Development, Innovation
Sustainability Management and Governance
Employees
Procurement and Supplier Management
Distribution
Social Commitment
Governance

 

 

 

 

 

 

 

 

 

 

G4–27

 

Key topics and concerns raised through stakeholder engagement and response

 

Corporate Environment
Sustainability Management and Governance

 

 

 

 

 

 

 

 

Report Profile

UNGC Princi­ples

 

G4 Standard Disclosures

 

Page

 

Comments

 

Bayer area of acticivity

 

GRI aspect limitation

 

 

 

 

 

 

 

 

 

 

 

 

within

 

out­side

 

 

G4–28

 

Reporting period

 

Data Collection and Reporting Thresholds

 

 

 

 

 

 

 

 

 

 

G4–29

 

Date of most recent previous report

 

Annual Report: 2015-02-25

 

 

 

 

 

 

 

 

 

 

G4–30

 

Reporting cycle

 

Annually

 

 

 

 

 

 

 

 

 

 

G4–31

 

Contact point for questions regarding the report

 

Imprint

 

 

 

 

 

 

 

 

 

 

G4–32

 

“In accordance” option with GRI and Content Index chosen

 

About this Report – Integrated Annual Report
GRI and UN Global Compact Index

 

 

 

 

 

 

 

 

 

 

G4–33

 

External verification of the report

 

Data Collection and Reporting Thresholds
Independent Auditor’s Report
Independent Assurance Report

 

 

 

 

 

 

 

 

Governance

UNGC Princi­ples

 

G4 Standard Disclosures

 

Page

 

Comments

 

Bayer area of acticivity

 

GRI aspect limitation

 

 

 

 

 

 

 

 

 

 

 

 

within

 

out­side

 

 

G4–34

 

Governance structure, incl. committees of the highest governance body

 

Executive Council
Report of the Supervisory Board
Governance

 

 

 

 

 

 

 

 

 

 

G4–35

 

Process for delegating authority for economic, environmental and social topics

 

Sustainability Management and Governance
Governance
Compliance

 

 

 

 

 

 

 

 

 

 

G4–36

 

Executive-level position with responsibility for economic, environmental and social topics

 

Report of the Supervisory Board
Sustainability Management and Governance
Employees
Governance
Group-wide Opportunity and Risk Management System

 

 

 

 

 

 

 

 

 

 

G4–37

 

Processes for consultation between stakeholders and the highest governance body

 

Investor Information
Governance
Event Calendar

 

 

 

 

 

 

 

 

 

 

G4–38

 

Composition of the highest governance body and its committees

 

Governance

 

 

 

 

 

 

 

 

 

 

G4–39

 

Independence of the Chair of the highest governance body

 

Report of the Supervisory Board
Governance

 

 

 

 

 

 

 

 

 

 

G4–40

 

Nomination and selection processes for the highest governance body and its committees

 

Governance

 

 

 

 

 

 

 

 

 

 

G4–41

 

Process for avoiding conflicts of interest

 

Governance

 

 

 

 

 

 

 

 

 

 

G4–42

 

Highest governance body's role concerning strategy and goals

 

Governance

 

 

 

 

 

 

 

 

 

 

G4–43

 

Measures taken concerning the highest governance body’s knowledge in sustainability issues

 

Report of the Supervisory Board

 

 

 

 

 

 

 

 

 

 

G4–44

 

Evaluation of the highest governance body’s performance concerning sustainability

 

Report of the Supervisory Board

 

 

 

 

 

 

 

 

 

 

G4–45

 

Highest governance body’s role concerning sustainability impacts, risks, and opportunities

 

Governance
Compliance

 

 

 

 

 

 

 

 

 

 

G4–46

 

Highest governance body’s role concerning the effectiveness of the risk management

 

Report of the Supervisory Board
Governance
Group-wide Opportunity and Risk Management System

 

 

 

 

 

 

 

 

 

 

G4–47

 

Frequency of the highest governance body’s review of sustainability impacts, risks, and opportunities

 

Report of the Supervisory Board
Group-wide Opportunity and Risk Management System

 

 

 

 

 

 

 

 

 

 

G4–48

 

Highest committee that formally reviews and approves the sustainability report

 

Sustainability Management and Governance

 

 

 

 

 

 

 

 

 

 

G4–49

 

Process for communicating critical concerns to the highest governance body

 

Report of the Supervisory Board
Investor Information
Compliance
Opportunities and Risks Report
Group-wide Opportunity and Risk Management System
Opportunities and Risks
www.bayer.com/asm

 

 

 

 

 

 

 

 

 

 

G4–50

 

Critical concerns that were communicated to the highest governance body

 

Report of the Supervisory Board
www.bayer.com/asm

 

 

 

 

 

 

 

 

 

 

G4–51

 

Remuneration policies for the highest governance body and senior executives

 

Compliance
Compensation of the Board of Management
Compensation of the Supervisory Board

 

 

 

 

 

 

 

 

 

 

G4–52

 

Process for determining remuneration

 

Compensation of the Board of Management
Compensation of the Supervisory Board

 

 

 

 

 

 

 

 

 

 

G4–53

 

Stakeholders’ views regarding remuneration

 

Compensation of the Board of Management
Compensation of the Supervisory Board
www.bayer.com/asm

 

 

 

 

 

 

 

 

 

 

G4–54

 

Ratio of the highest annual total compensation to the median annual total compensation

 

 

 

Not available: we do not consider this compensation detail to be of informative value for the evaluation of the appropriateness of our compensation structures. We report on these in detail in Chapter 6.3 “Employee Compensation and Variable Pay” and in our Compensation Report.

 

 

 

 

 

 

 

 

G4–55

 

Ratio of percentage increase in the highest annual total compensation

 

 

 

Not available: we do not consider this compensation detail to be of informative value for the evaluation of the appropriateness of our compensation structures. We report on these in detail in Chapter 6.3 “Employee Compensation and Variable Pay” and in our Compensation Report.

 

 

 

 

 

 

Ethics and Integrity

UNGC Princi­ples

 

G4 Standard Disclosures

 

Page

 

Comments

 

Bayer area of acticivity

 

GRI aspect limitation

 

 

 

 

 

 

 

 

 

 

 

 

within

 

out­side

10

 

G4–56

 

Values, principles, standards and norms of behavior

 

Corporate Profile
Sustainability Management and Governance
Employees
Governance
Compliance

 

 

 

 

 

 

 

 

10

 

G4–57

 

Mechanisms for seeking advice on ethical and lawful behavior

 

Compliance

 

 

 

 

 

 

 

 

10

 

G4–58

 

Mechanisms for reporting concerns about unethical or unlawful behavior

 

Employees
Compliance

 

 

 

 

 

 

 

 

Specific Standard Disclosures

Economic

UNGC Princi­ples

 

G4 Standard Disclosures

 

Page

 

Comments

 

Bayer area of acticivity

 

GRI aspect limitation

 

 

 

 

 

 

 

 

 

 

 

 

within

 

out­side

7

 

Aspect: Economic Performance – Management Approach

 

Value Creation
Social Commitment

 

 

 

Human capital

 

X

 

 

 

 

 

 

Product and process innovation

 

X

 

X

 

 

 

 

Environmental protection

 

X

 

X

 

 

G4-EC1

 

Direct economic value created and distributed

 

Value Creation
Employees
Social Commitment
Taxes

 

 

 

 

 

 

 

 

7

 

G4-EC2

 

Financial implications and other risks and opportunities due to climate change

 

Opportunities and Risks
www.bayer.com/CDP-climate

 

 

 

 

 

 

 

 

 

 

G4-EC3

 

Coverage of benefit plan obligations

 

Employees
Provisions for Pensions and Other Post-Employment Benefits

 

 

 

 

 

 

 

 

 

 

G4-EC4

 

Financial assistance received from government

 

Research, Development, Innovation

 

 

 

 

 

 

 

 

6

 

Aspect: Market Presence – Management Approach

 

Employees

 

 

 

Human capital

 

X

 

 

6

 

G4-EC5

 

Ratios of standard entry level wage compared to local minimum wage

 

 

 

We align our compensation with local market conditions in Emerging Markets and developing countries. Furthermore, in keeping with our human rights position, we pursue the goal of paying adequate salaries that ensure a suitable standard of living for our employees and their families. In all Emerging Markets where we are active, the lowest salary paid by Bayer is at least in line with the applicable minimum wage and in most cases higher. We are not currently reporting on the margin between standard entry salary and minimum wage. We intend to perform a new survey on this aspect.

 

 

 

 

 

 

6

 

G4-EC6

 

Proportion of senior management hired from the local community

 

Employees

 

 

 

 

 

 

 

 

 

 

Aspect: Indirect Economic Impacts – Management Approach

 

Value Creation
Social Commitment

 

 

 

Sustainable food supply

 

 

 

X

 

 

 

 

Access to health care

 

 

 

X

 

 

G4-EC7

 

Infrastructure investments and services provided

 

Strategies of the Segments
Procurement and Supplier Management
Social Commitment
Business Development in the Emerging Markets

 

 

 

 

 

 

 

 

 

 

G4-EC8

 

Indirect economic impacts

 

Value Creation
Business Development in the Emerging Markets

 

 

 

 

 

 

 

 

 

 

Aspect: Procurement Practices – Management Approach

 

Procurement and Supplier Management

 

 

 

Supplier management

 

 

 

X

 

 

G4-EC9

 

Proportion of spending on local suppliers

 

Procurement and Supplier Management
Glossary

 

 

 

 

 

 

 

 

Environmental

UNGC Princi­ples

 

G4 Standard Disclosures

 

Page

 

Comments

 

Bayer area of acticivity

 

GRI aspect limitation

 

 

 

 

 

 

 

 

 

 

 

 

within

 

out­side

7, 8

 

Aspect: Materials – Management Approach

 

Internal Management System
Production
Environmental Protection
Environmental Protection – International Standards and Certifications

 

 

 

Environmental protection

 

X

 

X

7, 8

 

G4-EN1

 

Materials used by weight or volume

 

Procurement and Supplier Management

 

We do not report on the weight and volume of the materials used. This information constitutes a business secret.

 

 

 

 

 

 

8

 

G4-EN2

 

Percentage of materials used that are recycled input materials

 

Waste and Recycling

 

We do not provide any information on volumes relating to the total material use of secondary raw materials since this also constitutes a business secret. We do provide information on production-, material- and, where possible, product-related recycling.

 

 

 

 

 

 

7, 8, 9

 

Aspect: Energy – Management Approach

 

Targets and Performance Indicators
Internal Management System
Production
Environmental Protection
Environmental Protection – International Standards and Certifications
Energy Consumption

 

 

 

Environmental protection

 

X

 

X

7, 8

 

G4-EN3

 

Energy consumption within the organization

 

Energy Consumption

 

 

 

 

 

 

 

 

 

 

G4-EN4

 

Energy consumption outside of the organization

 

 

 

Such energy consumption is contained in the details of greenhouse gas emissions for Scope 3, which we publish in the CDP Report.

 

 

 

 

 

 

8

 

G4-EN5

 

Energy intensity

 

Energy Consumption

 

 

 

 

 

 

 

 

8, 9

 

G4-EN6

 

Reduction of energy consumption

 

Energy Consumption

 

 

 

 

 

 

 

 

8, 9

 

G4-EN7

 

Reductions in energy requirements of products and services

 

 

 

We do not consider this indicator to be applicable to our product portfolio as a Life Science company. Data are therefore not available.

 

 

 

 

 

 

7; 8

 

Aspect: Water – Management Approach

 

Targets and Performance Indicators
Internal Management System
Production
Environmental Protection
Environmental Protection – International Standards and Certifications
Use of Water and Emissions into Water

 

 

 

Environmental protection

 

X

 

X

7, 8

 

G4-EN8

 

Total water withdrawal by source

 

Use of Water and Emissions into Water

 

 

 

 

 

 

 

 

8

 

G4-EN9

 

Water resources significantly affected

 

Use of Water and Emissions into Water
www.bayer.com/CDP-water

 

 

 

 

 

 

 

 

8

 

G4-EN10

 

Water recycled and reused

 

Use of Water and Emissions into Water

 

 

 

 

 

 

 

 

7, 8, 9

 

Aspect: Emissions – Management Approach

 

Targets and Performance Indicators
Internal Management System
Production
Environmental Protection
Environmental Protection – International Standards and Certifications
Air Emissions

 

 

 

Environmental protection

 

X

 

X

7, 8

 

G4-EN15

 

Direct greenhouse gas (GHG) emissions (Scope 1)

 

Air Emissions

 

 

 

 

 

 

 

 

7, 8

 

G4-EN16

 

Energy indirect greenhouse gas (GHG) emissions (Scope 2)

 

Air Emissions

 

 

 

 

 

 

 

 

7, 8

 

G4-EN17

 

Other indirect greenhouse gas (GHG) emissions (Scope 3)

 

Air Emissions
www.bayer.com/CDP-climate

 

 

 

 

 

 

 

 

8

 

G4-EN18

 

Greenhouse gas (GHG) emissions intensity

 

Air Emissions

 

 

 

 

 

 

 

 

8, 9

 

G4-EN19

 

Reduction of greenhouse gas (GHG) emissions

 

Air Emissions

 

 

 

 

 

 

 

 

7;8

 

G4-EN20

 

Emissions of ozone-depleting substances (ODS)

 

Air Emissions

 

 

 

 

 

 

 

 

7, 8

 

G4-EN21

 

NOx, SOx and other significant air emissions

 

Air Emissions

 

 

 

 

 

 

 

 

8

 

Aspect: Effluents and Waste – Management Approach

 

Internal Management System
Production
Environmental Protection
Environmental Protection – International Standards and Certifications
Use of Water and Emissions into Water
Waste and Recycling

 

 

 

Environmental protection

 

X

 

X

8

 

G4-EN22

 

Total water discharge by quality and destination

 

Use of Water and Emissions into Water

 

 

 

 

 

 

 

 

8

 

G4-EN23

 

Total weight of waste by type and disposal method

 

Waste and Recycling

 

 

 

 

 

 

 

 

8

 

G4-EN24

 

Total number and volume of significant spills

 

Transportation Safety

 

 

 

 

 

 

 

 

8

 

G4-EN25

 

Handling of hazardous waste

 

Waste and Recycling

 

 

 

 

 

 

 

 

8

 

G4-EN26

 

Water bodies significantly affected by discharges of water and runoff

 

Transportation Safety

 

We give detailed information on all water-related issues in our CDP Water Report www.bayer.com/CDP-water

 

 

 

 

 

 

7, 8, 9

 

Aspect: Products and Services – Management Approach

 

Product Stewardship – HealthCare
Product Stewardship – CropScience
Environmental Protection
Environmental Protection – International Standards and Certifications
Air Emissions
Waste and Recycling

 

 

 

Product and process innovation

 

X

 

X

 

 

 

 

Product stewardship

 

X

 

X

 

 

 

 

Environmental protection

 

X

 

X

7, 8, 9

 

G4-EN27

 

Mitigation of environmental impacts of products and services

 

Strategies of the Segments
Product Stewardship – HealthCare
Product Stewardship – CropScience
Air Emissions

 

 

 

 

 

 

 

 

8

 

G4-EN28

 

Reclaimed products and packaging

 

Waste and Recycling

 

 

 

 

 

 

 

 

8

 

Aspect: Compliance – Management Approach

 

Targets and Performance Indicators
Compliance
Group-wide Opportunity and Risk Management System
Opportunities and Risks

 

 

 

Business ethics

 

X

 

X

8

 

G4-EN29

 

Fines and sanctions for non-compliance with environmental regulations

 

Other Provisions
Legal Risks

 

 

 

 

 

 

 

 

8

 

Aspect: Transport – Management Approach

 

Internal Management System
Logistics
Environmental Protection
Environmental Protection – International Standards and Certifications
Air Emissions

 

 

 

Safety

 

X

 

X

 

 

 

 

Environmental protection

 

X

 

X

8

 

G4-EN30

 

Significant environmental impacts of transporting products

 

Logistics
Air Emissions

 

 

 

 

 

 

 

 

8

 

Aspect: Supplier Environmental Assessment – Management Approach

 

Targets and Performance Indicators
Internal Management System
Procurement and Supplier Management
Opportunities and Risks

 

 

 

Supplier management

 

 

 

X

8

 

G4-EN32

 

Percentage of new suppliers that were screened using environmental criteria

 

Procurement and Supplier Management

 

We do not report on the percentage of new suppliers screened using environmental criteria because these data are not available. We report on the procedure used for assessment.

 

 

 

 

 

 

8

 

G4-EN33

 

Significant environmental impacts in the supply chain

 

Procurement and Supplier Management

 

We do not report in detail on the negative environmental impact determined during supplier evaluation. We give details on the areas in which corrective measures were defined.

 

 

 

 

 

 

8

 

Aspect: Environmental Grievance Mechanisms – Management Approach

 

Compliance

 

 

 

Business ethics

 

X

 

X

8

 

G4-EN34

 

Grievances about environmental impacts

 

Distribution
Product Stewardship – CropScience
Compliance

 

We do not report on the number of grievances with respect to negative environmental impact. We report on the total number of notifications registered with the compliance hotline. We internally record the precise reason for the grievance, track how it is followed up and take corresponding action in line with our Group regulation. More detailed information on this would constitute a business secret.

 

 

 

 

 

 

Labor Practices and Decent Work

UNGC Princi­ples

 

G4 Standard Disclosures

 

Page

 

Comments

 

Bayer area of acticivity

 

GRI aspect limitation

 

 

 

 

 

 

 

 

 

 

 

 

within

 

out­side

6

 

Aspect: Employment – Management Approach

 

Group Strategy
Employees
Opportunities and Risks

 

 

 

Human capital

 

X

 

 

6

 

G4-LA1

 

New employee hires and employee turnover

 

Employees

 

We are currently not reporting on new hires by age group. We plan to start reporting on this from 2018.

 

 

 

 

 

 

 

 

G4-LA2

 

Benefits provided to full-time employees

 

Employees

 

 

 

 

 

 

 

 

6

 

G4-LA3

 

Return to work and retention rates after parental leave

 

Employees

 

 

 

 

 

 

 

 

3

 

Aspect: Labor/Management Relations – Management Approach

 

Employees

 

 

 

Human capital

 

X

 

 

3

 

G4-LA4

 

Minimum notice period(s) regarding operational changes

 

Employees

 

 

 

 

 

 

 

 

1, 6

 

Aspect: Occupational Health and Safety – Management Approach

 

Targets and Performance Indicators
Internal Management System
Employees
Production
Safety
Occupational Health and Safety
Opportunities and Risks

 

 

 

Safety

 

X

 

X

 

 

G4-LA5

 

Percentage of total workforce represented in health and safety committees

 

 

 

We do not report on the percentage of the total workforce represented in health and safety committees as these data are not available. We plan to record these data in the future.

 

 

 

 

 

 

 

 

G4-LA6

 

Injuries, occupational diseases, lost days, and work-related fatalities

 

Occupational Health and Safety

 

We do not report on occupational injuries by gender, as these data have to be collected in certain regions anonymously. It is important for us to have classification by incident type and a detailed analysis of the causes of the individual incidents.

 

 

 

 

 

 

 

 

G4-LA7

 

Workers with high incidence or risk of diseases

 

Occupational Health and Safety

 

 

 

 

 

 

 

 

 

 

G4-LA8

 

Health and safety topics covered in formal agreements with trade unions

 

Occupational Health and Safety

 

 

 

 

 

 

 

 

6

 

Aspect: Training and Education – Management Approach

 

Group Strategy
Employees
Opportunities and Risks

 

 

 

Human capital

 

X

 

 

6

 

G4-LA9

 

Average hours of training

 

Employees

 

 

 

 

 

 

 

 

 

 

G4-LA10

 

Programs that support the continued employability of employees

 

Employees
Occupational Health and Safety

 

 

 

 

 

 

 

 

6

 

G4-LA11

 

Percentage of employees receiving regular performance and career development reviews

 

Employees

 

 

 

 

 

 

 

 

1, 6

 

Aspect: Diversity and Equal Opportunity – Management Approach

 

Group Strategy
Targets and Performance Indicators
Employees
Opportunities and Risks

 

 

 

Human capital

 

X

 

 

6

 

G4-LA12

 

Composition of governance bodies and breakdown of employees by aspects of diversity

 

Employees
Governance
Governance Bodies – Supervisory Board
Governance Bodies – Board of Management

 

We do not report on minorities, as these data may not be recorded in some countries on grounds of protection of personal rights.

 

 

 

 

 

 

6

 

Aspect: Equal Remuneration for Women and Men – Management Approach

 

Employees

 

 

 

Human capital

 

X

 

 

6

 

G4-LA13

 

Ratio of basic salary and remuneration of women to men

 

Employees

 

We do not report quantitatively on the ratio of the basic salary and compensation of women to men. Male and female employees at Bayer receive equal compensation. It is awarded on the basis of qualifications and responsibility.

 

 

 

 

 

 

 

 

Aspect: Supplier Assessment for Labor Practices – Management Approach

 

Targets and Performance Indicators
Internal Management System
Procurement and Supplier Management
Opportunities and Risks

 

 

 

Supplier management

 

 

 

X

 

 

G4-LA14

 

Percentage of new suppliers that were screened using labor practices criteria

 

Procurement and Supplier Management

 

We do not report on the percentage of new suppliers screened using labor practices criteria because these data are not available. We report on the procedure used for assessment.

 

 

 

 

 

 

 

 

G4-LA15

 

Significant impacts for labor practices in the supply chain

 

Procurement and Supplier Management

 

We do not report in detail on the negative impact on labor practices determined during supplier assessment. We give details on the areas in which corrective measures were defined.

 

 

 

 

 

 

 

 

Aspect: Labor Practices Grievance Mechanisms – Management Approach

 

Compliance
Employees

 

 

 

Business ethics

 

X

 

X

 

 

G4-LA16

 

Grievances about labor practices

 

Compliance

 

We do not report on the number of grievances with respect to the negative impact on labor practices. We report on the total number of notifications registered with the compliance hotline. We internally record the precise reason for the grievance, track how it is followed up and take corresponding action in line with our Group regulation. More detailed information on this would constitute a business secret.

 

 

 

 

 

 

Human Rights

UNGC Princi­ples

 

G4 Standard Disclosures

 

Page

 

Comments

 

Bayer area of acticivity

 

GRI aspect limitation

 

 

 

 

 

 

 

 

 

 

 

 

within

 

out­side

6

 

Aspect: Non-discrimination – Management Approach

 

Employees
Compliance

 

 

 

Business ethics

 

X

 

X

6

 

G4-HR3

 

Incidents of discrimination and corrective actions taken

 

Compliance

 

We do not report on the number of incidents of discrimination. We report on the total number of notifications registered with the compliance hotline. We internally record the precise reason for the grievance, track how it is followed up and take corresponding action in line with our Group regulation. More detailed information on this would constitute a business secret.

 

 

 

 

 

 

2, 3

 

Aspect: Freedom of Association and Collective Bargaining – Management Approach

 

Employees
Procurement and Supplier Management
Compliance

 

 

 

Human capital

 

X

 

 

 

 

 

 

Supplier management

 

X

 

X

2, 3

 

G4-HR4

 

Operations and suppliers identified in which the right to exercise freedom of association may be violated or at risk, and measures taken

 

Employees
Procurement and Supplier Management

 

 

 

 

 

 

 

 

2, 5

 

Aspect: Child Labor – Management Approach

 

Employees
Procurement and Supplier Management
Compliance

 

 

 

Human capital

 

X

 

 

 

 

 

 

Supplier management

 

X

 

X

2, 5

 

G4-HR5

 

Operations and suppliers having significant risk for incidents of child labor, and measures taken

 

Employees
Procurement and Supplier Management

 

 

 

 

 

 

 

 

2, 4

 

Aspect: Forced or Compulsory Labor – Management Approach

 

Employees
Procurement and Supplier Management
Compliance

 

 

 

Human capital

 

X

 

 

 

 

 

 

Supplier management

 

X

 

X

2, 4

 

G4-HR6

 

Operations and suppliers having significant risk for incidents of forced or compulsory labor, and measures taken

 

Employees
Procurement and Supplier Management

 

 

 

 

 

 

 

 

1

 

Aspect: Security Practices – Management Approach

 

Employees

 

 

 

Human capital

 

X

 

 

1

 

G4-HR7

 

Percentage of security personnel trained in the field of human rights

 

Employees

 

 

 

 

 

 

 

 

2

 

Aspect: Supplier Human Rights Assessment – Management Approach

 

Targets and Performance Indicators
Internal Management System
Procurement and Supplier Management
Opportunities and Risks

 

 

 

Supplier management

 

 

 

X

2

 

G4-HR10

 

Percentage of new suppliers that were screened using human rights criteria

 

Procurement and Supplier Management

 

We do not report on the percentage of new suppliers screened using human rights criteria because these data are not available. We report on the procedure used for assessment.

 

 

 

 

 

 

2

 

G4-HR11

 

Significant human rights impacts in the supply chain

 

Procurement and Supplier Management

 

We do not report in detail on the negative impact on human rights determined during supplier evaluation. We give details on the areas in which corrective measures were defined.

 

 

 

 

 

 

1

 

Aspect: Human Rights Grievance Mechanisms – Management Approach

 

Employees
Compliance

 

 

 

Business ethics

 

X

 

X

1

 

G4-HR12

 

Grievances about human rights impacts

 

Compliance

 

We do not report on the number of formal grievances with respect to human rights violations. We report on the total number of notifications registered with the compliance hotline. We internally record the precise reason for the grievance, track how it is followed up and take corresponding action in line with our Group regulation. More detailed information on this would constitute a business secret.

 

 

 

 

 

 

Society

UNGC Princi­ples

 

G4 Standard Disclosures

 

Page

 

Comments

 

Bayer area of acticivity

 

GRI aspect limitation

 

 

 

 

 

 

 

 

 

 

 

 

within

 

out­side

1

 

Aspect: Local Communities – Management Approach

 

Targets and Performance Indicators
Sustainability Management and Governance
Production
Logistics
Safety
Process and Plant Safety
Transportation Safety
Use of Water and Emissions into Water
Opportunities and Risks

 

 

 

Safety

 

X

 

X

 

 

 

 

Stakeholder engagement / partnering

 

X

 

X

 

 

 

 

Societal engagement

 

X

 

X

1

 

G4-SO1

 

Percentage of operations with implemented local community engagement, impact assessments, and development programs

 

Sustainability Management and Governance

 

 

 

 

 

 

 

 

1

 

G4-SO2

 

Operations with actual and potential negative impacts on local communities

 

Process and Plant Safety
Transportation Safety
Use of Water and Emissions into Water

 

 

 

 

 

 

 

 

10

 

Aspect: Anti-corruption – Management Approach

 

Targets and Performance Indicators
Distribution
Compliance
Group-wide Opportunity and Risk Management System

 

 

 

Business ethics

 

X

 

X

10

 

G4-SO3

 

Percentage of operations assessed for risks related to corruption and risks identified

 

Compliance

 

We do not report such risks in relation to operations but in relation to sales. Complete coverage across business units and subgroups is key in compliance/anti-corruption in the first instance. Areas at risk are monitored more frequently than others.

 

 

 

 

 

 

10

 

G4-SO4

 

Communication and training on anti-corruption

 

Compliance

 

We do not report quantitatively on training for the Board of Management, Supervisory Board and business partners. Anti-corruption training is performed globally, we therefore do not disclose such information explicitly according to region.

 

 

 

 

 

 

10

 

G4-SO5

 

Confirmed incidents of corruption and actions taken

 

Compliance

 

We do not report on the number of confirmed incidents of corruption. We report on the total number of notifications registered with the compliance hotline. We internally record the precise reason for the grievance, track how it is followed up and take corresponding action in line with our Group regulation. More detailed information on this would constitute a business secret.

 

 

 

 

 

 

10

 

Aspect: Public Policy – Management Approach

 

Research, Development, Innovation
Sustainability Management and Governance

 

 

 

Business ethics

 

X

 

X

10

 

G4-SO6

 

Total value of political contributions

 

Sustainability Management and Governance

 

 

 

 

 

 

 

 

 

 

Aspect: Anti-competitive Behavior – Management Approach

 

Targets and Performance Indicators
Distribution
Compliance
Group-wide Opportunity and Risk Management System
Opportunities and Risks

 

 

 

Business ethics

 

X

 

X

 

 

G4-SO7

 

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

 

Other Provisions
Legal Risks

 

 

 

 

 

 

 

 

 

 

Aspect: Compliance – Management Approach

 

Targets and Performance Indicators
Compliance
Group-wide Opportunity and Risk Management System
Opportunities and Risks

 

 

 

Business ethics

 

X

 

X

 

 

G4-SO8

 

Fines and sanctions for non-compliance with laws and regulations

 

Other Provisions
Legal Risks

 

 

 

 

 

 

 

 

2

 

Aspect: Supplier Assessment for Impacts on Society – Management Approach

 

Targets and Performance Indicators
Internal Management System
Procurement and Supplier Management
Transportation Safety
Opportunities and Risks

 

 

 

Supplier management

 

 

 

X

 

 

G4-SO9

 

Percentage of new suppliers that were screened using criteria for impacts on society

 

Procurement and Supplier Management
Transportation Safety

 

We do not report on the percentage of new suppliers screened using criteria for impact on society because these data are not available. We report on the procedure used for assessment.

 

 

 

 

 

 

2

 

G4-SO10

 

Negative impacts on society in the supply chain and actions taken

 

Procurement and Supplier Management
Transportation Safety

 

We do not report in detail on the negative impact on society determined during supplier evaluation. We give details on the areas in which corrective measures were defined.

 

 

 

 

 

 

2, 3

 

Aspect: Grievance Mechanisms for Impacts on Society – Management Approach

 

Sustainability Management and Governance
Compliance

 

 

 

Business ethics

 

X

 

X

2, 3

 

G4-SO11

 

Number of grievances about impacts on society

 

Compliance

 

We do not report on the number of formal grievances with respect to the negative impact on society. We report on the total number of notifications registered with the compliance hotline. We internally record the precise reason for the grievance, track how it is followed up and take corresponding action in line with our Group regulation. More detailed information on this would constitute a business secret.

 

 

 

 

 

 

Product Responsibility

UNGC Princi­ples

 

G4 Standard Disclosures

 

Page

 

Comments

 

Bayer area of acticivity

 

GRI aspect limitation

 

 

 

 

 

 

 

 

 

 

 

 

within

 

out­side

 

 

Aspect: Customer Health and Safety – Management Approach

 

Targets and Performance Indicators
Internal Management System
Product Stewardship
Product Stewardship – HealthCare
Product Stewardship – CropScience
Product Stewardship – Covestro
Opportunities and Risks

 

 

 

Sustainable food supply

 

 

 

X

 

 

 

 

Product stewardship

 

X

 

X

 

 

G4-PR1

 

Percentage of significant product and service categories for which health and safety impacts are assessed

 

Research, Development, Innovation – HealthCare
Product Stewardship
Product Stewardship – HealthCare
Product Stewardship – CropScience
Product Stewardship – Covestro

 

 

 

 

 

 

 

 

 

 

G4-PR2

 

Incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services

 

Other Provisions
Legal Risks

 

We do not report on the number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impact of products and services. Any proceedings on account of violations would be reported in the Chapter “Legal Risks.”

 

 

 

 

 

 

7

 

Aspect: Product and Service Labelling – Management Approach

 

Internal Management System
Distribution
Product Stewardship
Product Stewardship – CropScience

 

 

 

Product stewardship

 

X

 

X

7

 

G4-PR3

 

Principles/procedures for product and service information and labelling

 

Product Stewardship
Product Stewardship – HealthCare
Product Stewardship – CropScience
Product Stewardship – Covestro

 

 

 

 

 

 

 

 

 

 

G4-PR4

 

Incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling

 

Legal Risks

 

We do not report on the number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling. Any proceedings on account of violations would be reported in the Chapter “Legal Risks.”

 

 

 

 

 

 

 

 

G4-PR5

 

Results of surveys measuring customer satisfaction

 

Distribution

 

 

 

 

 

 

 

 

7

 

Aspect: Marketing Communications – Management Approach

 

Distribution

 

 

 

Product stewardship

 

X

 

X

7

 

G4-PR6

 

Sale of banned or disputed products

 

Product Stewardship
Product Stewardship – CropScience
Product Stewardship – Covestro

 

 

 

 

 

 

 

 

 

 

G4-PR7

 

Incidents of non-compliance with regulations and voluntary codes concerning marketing communications

 

Legal Risks

 

We do not report on the number of incidents of noncompliance with regulations and voluntary codes concerning marketing communications. Any proceedings on account of violations would be reported in the Chapter “Legal Risks.”

 

 

 

 

 

 

 

 

Aspect: Compliance – Management Approach

 

Targets and Performance Indicators
Compliance
Group-wide Opportunity and Risk Management System
Opportunities and Risks

 

 

 

Business ethics

 

X

 

X

 

 

G4-PR9

 

Significant fines concerning the provision and use of products and services

 

Other Provisions
Legal Risks

 

 

 

 

 

 

 

 

Further G4 Standard Disclosures

UNGC Princi­ples

 

G4 Standard Disclosures

 

Page

 

Comments

 

Bayer area of acticivity

 

GRI aspect limitation

 

 

 

 

 

 

 

 

 

 

 

 

within

 

out­side

8

 

Aspect: Biodiversity – Management Approach

 

Internal Management System
Production
Environmental Protection
Environmental Protection – International Standards and Certifications

 

 

 

 

 

 

 

 

8

 

G4-EN11

 

Operational sites in protected areas

 

Biodiversity

 

We use our site register to record all site-related data (including size). For confidentiality reasons, we do not publish any size data on our sites, for example.

 

 

 

 

 

 

8

 

G4-EN12

 

Impacts on protected areas or areas of high biodiversity value

 

Biodiversity

 

 

 

 

 

 

 

 

2

 

G4-HR1

 

Significant investment agreements and contracts that include human rights clauses or screening

 

Environmental Protection

 

 

 

 

 

 

 

 

1

 

G4-HR2

 

Employee training on human rights issues

 

Employees

 

 

 

 

 

 

 

 

 

 

Aspect: Customer Privacy – Management Approach

 

Opportunities and Risks

 

 

 

 

 

 

 

 

 

 

G4-PR8

 

Substantiated complaints regarding breaches of customer privacy

 

Opportunities and Risks