Data Collection and Reporting Thresholds
We collected the data of all relevant organizational units and companies worldwide that fell within the scope of the Bayer Group’s consolidated financial statements between January 1, 2015, and December 31, 2015.
We mainly use SAP systems to collect financial data worldwide. We use the global SAP HR information system and the associated reporting application – the Sustainability Management Annual Reporting Tool (SMART) – to collect HR indicators and social data. All HSE (health, safety and environmental protection) performance indicators for the Group are collated in our Group-wide site information system (BaySIS). The HSE data cover all fully consolidated companies in which Bayer owns at least 50% of the shares. The performance indicators of these companies are fully consolidated, irrespective of the exact proportion of the shares held by Bayer. Data on occupational injuries, transport accidents and environmental incidents are collected at all sites worldwide. Environmentally relevant indicators are measured at all production sites.
In accordance with IFRS 5 (Non-current Assets Held for Sale and Discontinued Operations), financial indicators are given for continuing operations unless otherwise explicitly indicated. The same applies to HR indicators and our social data. In the case of HSE indicators, the value shown is the total for the Bayer Group; no distinction is made between continuing and discontinued operations.
As the indicators in this report are stated in accordance with commercial rounding principles, totals and percentages may not always be exact.
PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft has audited the consolidated financial statements statements (including the notes thereto) of Bayer AG, Leverkusen, and the combined management report for the fiscal year from January 1, 2015, to December 31, 2015, and has issued an unqualified opinion. All the online annexes that supplement the management report in the augmented online version of the Bayer Annual Report 2015 (“Annual Report 2015 – Augmented Version”) for the fiscal year from January 1 to December 31, 2015, have been reviewed by PricewaterhouseCoopers AG Wirtschaftsprüfungsgesellschaft on a limited assurance basis.