Bayer’s Transparency on ESG

Additional Reports

Reports visual

Transparency and reporting are prerequisites to strengthen trust and a top priority for Bayer. We seek to address our material issues, and to publish content targeted to the needs of analysts and general audiences. 

With the Sustainability Report, Bayer aims to provide transparent and in-depth insights into both its sustainability strategy and its sustainability performance. Additionally, our main corporate reports and publications are supplemented by special ad-hoc reports – listed below, that describe topics in detail and are available to interested stakeholders. Furthermore, we address controversies proactively to support an objective assessment of our ESG performance. Other focus reports describe how the business we conduct adheres to international frameworks such as the UN Global Compact principles, the processes implemented, and the evaluation mechanisms we follow.

Reports on overarching topics

The Sustainability Accounting Standards Board (SASB) Index discloses our relevant sustainability information to our investors. Our SASB report therefore provides a summarized overview of Bayer’s reporting practices and contains structured information on sustainability disclosure topics.

Bayer SASB-Index 2023

The Taskforce on Climate-related Financial Disclosure (TCFD) provides information to investors about a company’s activities to mitigate the risks of climate change and how these activities are governed. Bayer’s TCFD report helps to improve and increase transparency of our reporting of climate-related financial information.

Bayer TCFD-Report 2023

The Sustainable Finance Disclosure Regulation (SFDR) is a sustainability regulation from the European Union which standardizes ESG disclosures in finance, aiming to increase transparency for sustainable investment products in the markets and to prevent greenwashing. Bayer’s SFDR Index ensures consistent reporting to support investment decisions. 

Bayer SFDR Index 2023

This report serves as an additional document complementing our Sustainability Report 2021 to underline how Bayer ensures adherence to the 10 principles of the UN Global Compact in detail. Using a new approach, we have structured this report based of the Organization for Economic Co-operation and Development (OECD)'s "Due Diligence Guidance for Responsible Business Conduct" for each principle.

UN Global Compact Adherence Report

In our dedicated Report on political advocacy, we describe our activities, avenues of engagement, as well as disclosures on our expenditures and top advocacy topics in our five largest markets.


Political Advocacy Transparency Report

As of January 1, 2023, Bayer must implement the requirements of the German Supply Chain Due Diligence Act (LkSG) and document corresponding activities in a report (available only in German). The LkSG expects companies to manage their supply chains, including their own business areas, responsibly.


German Supply Chain Due Diligence Act Report 2023 (in German)

We are committed to respecting and fostering human rights within our own business activities and in business relations and to reporting transparently on the results of our activities in this area. This Statement builds upon our earlier Modern Slavery Act Statements and summarizes our activities to combat modern slavery and human trafficking in 2023:


Bayer Modern Slavery Statement

CDP Questionnaires

Bayer's CDP Climate report highlights the significant measures that Bayer is taking to tackle climate change, promote sustainability, and secure long-term profitability.


CDP Climate Report

The Bayer CDP Water Report emphasizes our commitment to disclose and minimize our environmental footprint concerning water security.


CDP Water Report

In Bayer's CDP Forest Report, we provide information on our sustainable sourcing approach of palm oil and soy derivatives (our relevant forest risk commodities).


CDP Forest Report

Crop Science-related Reports

The Crop Science Sustainability Progress Report is meant to supplement the Bayer AG Sustainability Report by providing a closer look at the many ways the Crop Science division is promoting sustainable agriculture and creating the best possible outcomes for farmers. The report demonstrates the actions we’re taking, the measure of their impacts, and how we are constantly evolving our business to improve our impact on the environment and add value for farmers and society.


Crop Science Sustainability Progress Report 

The “Genetically Modified Crops: Bayer’s contribution to a fact-based public discourse” report aims to provide information about the role and benefits of GMOs in sustainable agriculture and the global food system and to shed light on our efforts towards minimizing impact on the environment.


Genetically Modified Crops Report

At Bayer, our development of crop protection products has been changing to support our goal of creating the most efficacious active ingredients that do not pose a risk to human health or an unacceptable risk to the environment when used according to label instructions. Read more about Bayer’s approach for the development and use of crop protection products.


Product Development Report

The report “Bayer’s contribution to a fact-based public discourse about Glyphosate” aims to shed additional light on glyphosate and its contribution to the global food production system, while addressing any existing concern. At a time when food security is threatened by external forces ranging from wars to climate change, we believe that it is important to have a fact-based conversation about effective agricultural technologies such as glyphosate.


Glyphosate Report

The Neonicotinoids report presents our measures for the safe application of the neonicotinoids class of insecticides, which have been the subject of criticism in some cases. The report focused on the systematically improved mechanisms to mitigate risks related to the various individual applications for crop protection products and on the implications for the further development of our product portfolio.


The Neonicotinoids Report 

The “Sustainable Pesticide Management at Bayer - How we live the FAO-WHO Code of Conduct on Pesticide Management” report highlights Bayer’s commitment to sustainable pesticide management and our adherence to the Food and Agriculture Organization, and World Health Organizations Code of Conduct on Pesticide Management.


Sustainable Pesticide Management Report

Climate-related Reports

The Transition and Transformation Plan provides an overarching picture of Bayer's climate strategy integrated into the business to generate value across multiple dimensions, including key actions for mitigation, adaptation and access.


Climate Transition and Transformation Plan

The Industry Association Climate Review provides an update on Bayer’s climate advocacy activity in our trade association engagement. It sets out how we continue to promote climate-positive policies and how we are trying to find practical ways to support the delivery of the Paris Agreement by engaging and working in partnership with associations across markets.


Industry Association Climate Review Report

Bayer’s Offsetting Approach document lays out our rationale for including carbon offsetting in our strategy, our key criteria for selecting projects we support and details of the selected projects.


Offsetting Approach

This document outlines quality criteria and sets the framework for Bayer´s renewable electricity portfolio, maximizing the numerous co-benefits associated with renewables while minimizing the negative impacts.


Criteria for green energy procurement

Methodology papers