Bayer’s Transparency on ESG

Reports and Regulations

We strive for maximum transparency in our publications. Bayer is dedicated to scientific research and technological progress, incorporating sustainability into our operations is not just a trend – it is a necessity. With our Reports and Regulations we go beyond compliance; it showcases our commitment to environment, social and governance (ESG). In doing so, we want to be trustworthy and binding in our actions in relation to our stakeholders.

This page is dedicated to centralizing report resources by providing easy access to the reporting landscape at Bayer. Our aim is to strengthen communication through our reporting, to address our material issues and their full disclosure, and to create and publish content targeted to the needs of analysts and general audiences. The reports we publish vary in their focus and depth.

Main reports

Sustainability Report 2023

Our sustainability reporting is aligned to the Global Reporting Initiative (GRI) Standards and the 10 principles of the U.N. Global Compact (UNGC). For 2022, our sustainability reporting is also aligned with the requirements from SASB (Sustainability Accounting Standards Board) and TCFD (Task Force on Climate-related Financial Disclosures). Clear nonfinancial indicators help us measure our performance.


Bayer Sustainability Report

Sustainability Highlight Report 2023

This report highlights key facts and achievements regarding our Sustainability commitments and targets which we aim to achieve through our own business activity and our employees' endeavors. It is a summary of the Sustainability Report, designed to improve the reader’s experience.


Bayer Sustainability Highlight Report

Annual Report 2023 The integrated Annual Report combines our financial reporting and our nonfinancial statement, which contains all material sustainability information required by commercial law. Our aim is to elucidate the interactions between financial, ecological and societal factors and underline their influence on our company’s long-term success. 
Bayer's Integrated Annual Reports | Bayer Global


Focus reports, Regulations and Code of Conduct:

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 companies’ 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

UN Global Compact Adherence Report

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

Human Rights Policy

Bayer supports the United Nations’ Universal Declaration of Human Rights, and several globally recognized declarations for multinational enterprises.

Bayer Human Rights Policy




At Bayer we firmly believe that compliance is our license to operate worldwide. We all share the aim of providing people with innovative solutions that improve the quality of life.

Bayer Compliance Policy



Bayer Supplier Code of Conduct

The Bayer Supplier Code of Conduct sets forth key social, ecological and ethical standards that the Bayer Group expects its suppliers and subcontractors to share with the goal of strengthening our mutual understanding of how well-established principles and standards of sustainability should be practiced in day-to-day business, including the advancement of efforts to contribute to the better health of people, while protecting the planet.

Bayer Supplier Code of Conduct

Bayer Supplier Code of Conduct Guidance

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

CDP Climate

The Bayer CDP Water (Carbon Disclosure Program) Report emphasizes our commitment to disclose and minimize our environmental footprint concerning water security.

CDP Water

In Bayer's CDP Forest Report (Carbon Disclosure Program), we provide information on our production, sourcing, and utilization of palm oil, which is a forest risk commodity.

CDP Forest

Our reporting is also aligned to international guidelines and recommendations, including those on the definition and selection of non-financial indicators and on reporting. In this connection, we observe the OECD guidelines for multinational companies and the ISO 26000 standard. Our selection of indicators and measurement of key data also considers the recommendations of the European Federation of Financial Analysts Societies (EFFAS) for the reporting of non-financial indicators, the Greenhouse Gas Protocol for the field of greenhouse gas emissions, the World Business Council for Sustainable Development (WBCSD) and the European Chemical Industry Council (CEFIC).