Reporting principles
Performance Report

Reporting principles

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 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) and on OECD Guidelines. You can find a summarized GRI index and the corresponding UNGC principles inside the back cover. A comprehensive overview of the GRI indicators and our progress in implementing the 10 UNGC principles can be found in the online report.
The issue of how to feed their people will remain a major problem for many countries and regions in the future. Population numbers are growing exponentially.Zoom image
The issue of how to feed their people will remain a major problem for many countries and regions in the future. Population numbers are growing exponentially.

When selecting and measuring indicators, we 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)
  • Society of Investment Professionals in Germany (Deutsche Vereinigung für Finanzanalyse und Asset Management, DVFA) in conjunction with the European Federation of Financial Analysts Societies (EFFAS), 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 BaySISTM, our Group-wide, sitebased 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.

More information about the reporting principles can be found in the Sustainability Report 2010.
http://www.bayer.com/en/reporting-principles.aspx

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Last updated: April 2, 2012

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