Our Sustainable Development Report provides clear and concise information on all issues that we and our stakeholders consider to be of relevance for sustainability. Our reporting meets the requirements established in the internationally recognized G3.1 guidelines of the Global Reporting Initiative (GRI) and covers all financial and non-financial indicators corresponding to GRI level A+. Our reporting is also based on the content of the 10 principles of the UN Global Compact (UNGC)
, on the Blueprint for Corporate Sustainability Leadership, and on OECD guidelines [ 158 ]
By transparently communicating our corporate responsibility to pursue sustainable development and by comprehensively reporting according to the highest standard of the GRI (A+), we meet the requirements of the German Sustainability Code [ 159 ]
When selecting and measuring indicators, we also took recommendations by the following into consideration: World Business Council for Sustainable Development (WBCSD), Greenhouse Gas Protocol (GHG Protocol), European Chemical Industry Council (Conseil Européen de l’Industrie Chimique, CEFIC
) [ 162 ]
, Society of Investment Professionals in Germany (Deutsche Vereinigung für Finanzanalyse und Asset Management, DVFA
) [ 163 ]
in conjunction with the European Federation of Financial Analysts Societies (EFFAS) [ 164 ]
for the reporting of non-financial indicators.
Recording our sustainability indicators
Transparent reporting is based on the acquisition of valid and plausible data. All HSE (health, safety and environmental protection) performance indicators for the Group are recorded in BaySIS, our Group-wide, site-based information system. The data undergo plausibility checks and cross-checks to ensure a high level of data integrity. The HSE data cover all companies in which we have a holding of at least 50 percent. The performance indicators of these companies are fully consolidated regardless of Bayer’s share in them.
Data on occupational injuries, transport accidents and environmental incidents are captured worldwide at all sites of subgroups and service companies. Environmentally relevant indicators are recorded at all (production) sites.
We use various other information systems to gather HR performance indicators and social data worldwide, such as ProKon, the Global HR Productive System and the Human Resources Controlling Tool reporting database.
The reported indicators are rounded in accordance with standard commercial practice. In some cases, the sum of the figures given in this report may not precisely equal the stated totals and percentages may not be exact due to rounding.
We register the data of all relevant organizational units and companies worldwide that fall within the scope of the Bayer Group’s consolidated financial statements. The following information on the reporting group applies to all indicators with the exception of greenhouse gas emissions: the years 2007 to 2011 are shown as continuing operations. The Wolff Walsrode and H.C. Starck sites and the Diagnostics Division are no longer included in the reporting group.
The auditing company Ernst & Young reviewed the data capture process and statements made in the entire Sustainable Development Report, both the printed version and the additional online content, to verify that they are consistent, appropriate and plausible
. Furthermore, on-site visits were made to 10 reporting objects in Germany, Finland, France, India, Italy and the United States. During these visits, random checks were made on the gathering and reporting of HSE data.